The Electronic Sale and Purchase Agreement (“eSPA”) replaces the conventional physical signing of a Sale and Purchase Agreement (“SPA”) between housing developers and purchasers. It streamlines the process by enabling all parties including developers, purchasers, witnesses, and authorised signatories to digitally execute the SPA for the sale and purchase of residential properties. The eSPA is […]

Effective 1st January 2026, two key statutes governing the construction industry welcome long-awaited amendments. These amendments embrace modern dispute resolution frameworks and respond to evolving commercial realities within the construction and infrastructure sector, in particular the introduction of third-party funding into the Arbitration Act 2005. Below are the key amendments to the Arbitration Act 2005 […]

We are delighted to mark a key milestone in our firm’s journey for 2026 — an affirmation to our dedication to excellence and professional growth. Partnership Elevation We proudly welcome Ng Yee Fung, Dominic Poh Jun Hon and Koh Yi Ting as Partners of the firm. This achievement is a well-deserved recognition of their hard […]

Ever since certain Malaysian High Court decisions affirmed that claims arising from the express terms of a construction contract are claimable under CIPAA, industry players, beyond claims for actual work or services performed, have increasingly sought to enforce their entitlements through CIPAA proceedings, given that adjudication under CIPAA is designed to resolve “payment” disputes expeditiously. […]

Employers have long imposed notice requirements as a condition precedent meant to not only ensure transparency but also to strike down otherwise valid claims. This condition precedent, over time, risked contractors having to lose their rights to extensions of time or related payment claims not because their claim lacks merit, but because a letter was […]

Salient Facts: A sub-contract agreement contained the following clauses (emphasis ours): 38.      ARBITRATION 38.1    If any dispute or difference shall arise between APEX and the Sub-Contractor, either during the progress or after completion of the S8 Works Package – Structural Steel Works, or after the determination of the Sub- Contractor’s employment or breach of […]

The Construction Industry Payment and Adjudication Act 2012 (CIPAA) was conceived as a statutory mechanism to ensure cash flow in Malaysia’s construction industry by providing a fast, interim, and binding dispute resolution process. Its core tenets are speed, cost-effectiveness, and accessibility, often to be utilized by parties without extensive legal representation. A recurring and disruptive […]

Since 1 July 2025, construction work services were subjected to 6% service tax under Group L, First Schedule of the Service Tax Regulations 2018 which has come into force. After 1 July 2025, all construction work services became subject to service tax, except where payment for the construction services has been made in full prior […]

Inland Revenue Board of Malaysia (“IRBM”) has introduced a stamp duty penalty amnesty under a Special Voluntary Disclosure Programme (“SVDP”). The SVDP offers a full waiver of penalties on late stamping for instruments executed between 1 January 2023 and 31 December 2025, with the following to note: Programme period Six (6) months from 1 January […]

The Measures for the Collection, Administration and Enforcement of Tax Act 2024 introduced a self-assessment system for stamp duty effective 1 January 2026 (“Effective Date”). The self-assessment stamp duty system (“STSDS”) is implemented in phases based on the types of instruments, as follows: Phase Effective Date Type of Instruments 1 1 January 2026 Instruments or […]