Why did the Bar appear as amicus curiae in Najib’s tax constitutional challenge?

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The Malaysian Bar appeared as amicus curiae because it believed the income tax rule was unconstitutional.

The Bar took part in Najib Razak’s constitutional challenge over the “pay first, dispute later” system in Malaysia’s income tax law and argued that the system itself was unconstitutional. It did so as an amicus curiae, meaning it appeared to assist the court on a legal issue rather than to act as a party in the case.
The Bar’s position was based on law, not on Najib as an individual.

President Anand Raj said the Malaysian Bar decides its positions according to law and justice, not the identity of the person involved. He said the Bar had taken positions that could be seen as both against and in favour of Najib in different cases, showing that its stance was not personal.
The tax challenge focused on the constitutionality of the “pay first, dispute later” rule.

At the Federal Court hearing, the Bar argued that the income tax system requiring payment before a dispute is resolved was unconstitutional. Najib’s challenge and the Bar’s intervention were both directed at the legality of that system, not at Najib’s conviction in the SRC International case.
The Federal Court later rejected that argument in October 2023.

The court disagreed with both Najib and the Malaysian Bar and ruled that the law enabling the system is constitutional. It also highlighted the safeguards available under the law, which formed part of the court’s reasoning in upholding the rule.
The Bar has used amicus curiae appearances in other public interest cases.

According to the Bar, it has been allowed to appear as amicus curiae in 12 public interest cases to help courts deal with significant legal and constitutional issues. In another example, it appeared in activist Amir Hariri Abd Hadi’s case, which led to the Federal Court striking down Section 9(5) of the Peaceful Assembly Act in 2025.

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Why did the Bar appear as amicus curiae in Najib’s tax constitutional challenge?

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