Introduction

[1] This judgment concerns three appeals that emanated from a decision of the Special Commissioners of Income Tax ("the SCIT") delivered on 20 April 2022. The appeals are as follows:

(i) Appeal No WA-14-16-06-2022 by Tahir, Roslan and Tasariff Sdn Bhd ("Tahir")

(ii) Appeal No WA-14-17-06-2022 by Syarikat Kaum Melayu Hilir Perak Sdn Bhd ("Syarikat Kaum Melayu")

(iii) Appeal No WA-14-18-06-2022 by Pinehill Plantations (Malaysia) Sdn Bhd ("Pinehill")

[2] In this judgment, the three appeals are referred to as "the appeals" unless otherwise stated. There was only one identical issue in the appeals. The issue concerned the appropriate rate of tax to be imposed on the appellants for the disposal of land under Part II of Schedule 5 of the Real Property Gains Tax Act 1976 ("RPGTA"). For this reason, parties agreed to have the appeals heard together.

[3] The appellants had appealed to the SCIT against the assessments made against each appellant ("the assessments") which was for the year of assessment 2019 ("YA 2019") as a result of the sale of certain lands owned by the appellants. The SCIT upheld the DGIR's assessment agreeing with the rate of tax impos