Knowledge Centre

Our Knowledge Centre brings together announcements, legal news, case updates, articles, legislation developments and podcast content, providing you with timely, practical and thought-provoking resources to navigate the evolving legal landscape.

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Stay updated with the latest news, milestones, and key announcements from our firm, including event highlights and recognitions.

Structuring Project Finance Deals: Legal Risks and Mitigation

Discover how legal risks in project finance can be managed through well-drafted contracts, risk allocation mechanisms, and lender protections—essential for successful infrastructure investments.

Malaysia’s Financial Regulatory Landscape: 2025 Outlook

Explore upcoming changes in Malaysia’s financial regulations, including updates on digital finance, AML laws, and Bank Negara’s evolving role in shaping a secure and modern financial sector.

Navigating Cross-Border Financing: Key Legal Considerations

Cross-border financing brings complex legal challenges across jurisdictions. This article highlights key issues such as regulatory compliance, enforceability of security, and structuring strategies for international transactions.

Explore thought leadership pieces and in-depth analyses by our lawyers on emerging legal trends, industry developments, and topical issues.

Audi Alteram Partem Revisited: Appellate Court Clarifies Fair Hearing Standards in Disciplinary Actions by Statutory Bodies

Please click HERE to download the full article in PDF. Introduction In a recent decision, the Court of Appeal revisited the scope of procedural fairness under administrative law in the

When Sympathy Falls Short in Medical Negligence Damages

Please click HERE Introduction The Court of Appeal, presided by YA Datuk Nantha Balan, YA Datuk Azimah Omar and YA Dato’ Ahmad Kamal

Clarity on Section 68(1)(f) of the Courts of Judicature Act 1964: When Can You Appeal a Dismissed Striking Out Application?

Please click HERE The right to appeal has long been recognised as a substantive right and forms an integral part of the

Malaysia Enacts the Carbon Capture, Utilization and Storage Act 2025

Please click HERE Introduction On 1 August 2025, Malaysia gazetted the Carbon Capture, Utilization and Storage Act 2025 (‘CCUS Act 2025’), following Royal Assent on

Court Clips Union’s Wings Over Zero Membership

Please click HERE INTRODUCTION In a rare and decisive move, the Industrial Court has ruled to strip a union of its recognition, effectively

Industrial Court Issues Cease and Desist Order to Preserve Integrity of Proceedings

Please click HERE INTRODUCTION In a significant development in Malaysia’s industrial relations landscape, the Industrial Court has issued a cease and desist order

Gain insights into notable cases and deals handled by our firm, featuring key takeaways and judicial reasoning that shape Malaysian law.

Case Update: Clarifying the Law on Total Failure of Consideration

CONTRACT LAW Restitution – Unjust Enrichment – Consideration – Illegality Lim Swee Choo & Anor v Ong Koh Hou @ Won Kok Fong Civil Appeal No: 02(f)-22-07/2024 (W) | Federal Court see the grounds

Case Update: Honest Business Judgments Shielded from Liability

COMPANY LAW Business Judgement Rule – Fiduciary Duties – Directors’ Duties – Good Faith Iris Corporation Bhd v Tan Sri Razali Bin Ismail & Ors Civil Appeal No: W-02(NCC)(W)-1736-09/2022 | Court of Appeal see

Case Update: Where There’s a Will…There’s a Challenge

PROBATE AND ADMINISTRATION Testamentary capacity – Undue Influence – Validity of Will – Intestacy – Probate Kong Kin Lay & Ors v Kong Kin Siong & Ors Civil Appeal No: W-02(NCvC)(W)-290-02/2023)| Court of Appeal

Case Update: No Action Against Liquidator Without Leave of Court

COMPANY LAW Liquidator’s fee – Leave of Court – Winding Up Proceedings – Bare Trustee Andrew Heng & Anor v Chong Kok Wooi (acting in his own capacity and also representing the group

Case Update: No Just Cause at the Final Whistle

EMPLOYMENT LAW Wrongful Dismissal – Unsatisfactory Team Performance – Termination – Double Punishment Lim Teong Kim v Perak FC Sdn Bhd Case No.:22/4-77/24 | Industrial Court see the grounds of judgment here Facts Lim

Case Update: Flood Damage Claim Sinks at Appellate Court

LAW OF TORT Negligence – Nuisance – Breach of Statutory Duty – Duty of Care Ahmad Rubil & Ors v Minda Muhibah Sdn Bhd & Anor Civil Appeals No: W-02-(NCvC) (W)-1172-07/2023) | Court of Appeal

Keep abreast of current developments in the legal landscape, from landmark court decisions to significant regulatory and policy updates.

Proposed Mental Capacity Act to Enable Advance Planning for Mental Incapacity

Malaysia is considering the introduction of a new legislation, the Mental Capacity Act, which would allow individuals to make advance arrangements for the management of their affairs in the event of mental incapacity. Currently, under

Cyber Security Act 2024 in effect from 26th August 2024

Pursuant to P.U. (B) 334, in exercise of the powers conferred by subsection 1(2) of the Cyber Security Act 2024, the Minister has appointed 26 August 2024, as the date on which the Act comes

New Licensing Requirement for Social Media and Messaging Platforms in Malaysia

From 1st August 2024, social media and messaging platforms with over eight million users in Malaysia must apply for a licence. This new MCMC regulation aims to combat cybercrime and ensure platform compliance with Malaysian

Companies (Amendment) Act 2024 in effect from 1st April 2024

The Minister of Domestic Trade and Cost of Living, YB Datuk Armizan bin Mohd Ali has appointed the 1st of April 2024 as the date on which the Companies (Amendment) Act 2024 comes into operation

New Cyber Security Bill Proposes Measures to Safeguard National Information Infrastructure

The Cyber Security Bill 2024 tabled for its first reading by Digital Minister, YB Gobind Singh aims at bolstering national cybersecurity. The proposed legislation, as highlighted by the National Cyber Security Agency, aims to empower

Appellate Court Stresses Obligation to Refer Dismissals to Industrial Court When DGIR Fails to Resolve

In a landmark decision, the Court of Appeal has overturned a previous High Court ruling that had dismissed a judicial review application on the decision of the Director General of Industrial Relations (DGIR) to close

Access concise summaries of newly enacted laws, amendments, and regulatory changes with practical implications for businesses and practitioners.

Construction Industry Payment and Adjudication (Amendment) Act 2024

13 October 2025 Act A1738: Construction Industry Payment and Adjudication (Amendment) Act 2024 will come into operation on 1 January 2026. This is an act to amend the Construction Industry Payment and Adjudication Act 2012.

Arbitration (Amendment) Act 2024

13 October 2025 Act A1737: Arbitration (Amendment) Act 2024 will come into operation on 1 January 2026. This is an Act to amend the Arbitration Act 2005. The Arbitration (Amendment) Act 2024, enacted to align Malaysia’s

Employees Provident Fund (Amendment) Act 2025

1 October 2025 Act A1760: Employees Provident Fund (Amendment) Act 2025 [Act A1760] has come into operation on 1 October 2025. This is an Act to amend the Employees Provident Fund Act 1991. The Amendment

Carbon Capture, Utilization and Storage Act 2025

9 May 2025 Act 870 – Carbon Capture, Utilization and Storage Act 2025 has come into operation on 9 May 2025 (save for Part VII (Assessment and Permanent Storage in Onshore Areas)). The Act establishes

Legal Profession (Amendment) Act 2025

9 May 2025 Act A1755: Legal Profession (Amendment) Act 2025 has come into operation on 9 May 2025. This is an Act to amend the Legal Profession Act 1976. Highlights of the Amendment Act include:1. Introduction

Employees’ Social Security (Amendment) Act 2024

1 October 2024 Act A1724: Employees’ Social Security (Amendment) Act 2024 comes into operation on 1 October 2024. This is an Act to amend the Employees’ Social Security Act 1969. The highlights of the amendment are

Listen to our lawyers and guest speakers discuss contemporary legal topics, industry insights, and practical perspectives in our very own podcast, The Brief.

Asialaw 2025 – Firm Rankings & Leading Lawyers

15 October 2025 We are proud to announce that Zul Rafique & Partners has once again been recognised among Malaysia’s leading law firms in the 2025 edition of asialaw Profiles. The firm has been ranked in 10

Merits Disguised as Natural Justice? Court of Appeal Says No

6 October 2025 Our Partners, T. Kuhendran, Susan Tan Shu Shuen and Koh Shien Lin together with Associate Siew Kai Hwei from our Construction Dispute Resolution Practice Group, successfully secured a win for the respondent

Court of Appeal Upholds Contractual Right to Terminate Based on Negative Reference

3 October 2025 Our Partner in the Employment and Industrial Relations Practice Group, Thavaselvi Pararajasingam, together with Senior Associate, Sareeka Balakrishnan, successfully represented Affin Bank Berhad (“the Bank”) in a notable appeal before the Court

The Brief – Episode 4: Legacy at the Malaysian Bar: The Journey of Wilfred & Shahul

26 September 2025 In this fourth and special episode of The Brief by Zul Rafique & Partners, we had the privilege of sitting down with our beloved Consultants, Wilfred Abraham and Shahul Hameed, who mark

Adjudication Decision for RM5 Million successfully enforced by the High Court in Kuala Lumpur

25 September 2025 Our Senior Associate, Agesh Jeyaratnam from our Construction Dispute Resolution Practice Group, succeeded in applying for an enforcement of an Adjudication Decision (“AD”) for RM5 Million and resisted an application to set

ALB Asia M&A Rankings 2025

24 September 2025 Zul Rafique & Partners is pleased to announce that the firm has been ranked Tier 3 in the Asian Legal Business (ALB) Asia M&A Rankings 2025 for Malaysia. This recognition reaffirms our

Proposed Mental Capacity Act to Enable Advance Planning for Mental Incapacity

Cyber Security Act 2024 in effect from 26th August 2024

Pursuant to P.U. (B) 334, in exercise of the powers conferred by subsection 1(2) of the Cyber Security Act 2024, the Minister has appointed 26 August 2024, as the date on which the Act comes

New Licensing Requirement for Social Media and Messaging Platforms in Malaysia

Companies (Amendment) Act 2024 in effect from 1st April 2024

The Minister of Domestic Trade and Cost of Living, YB Datuk Armizan bin Mohd Ali has appointed the 1st of April 2024 as the date on which the Companies (Amendment) Act 2024 comes into operation

New Cyber Security Bill Proposes Measures to Safeguard National Information Infrastructure

Appellate Court Stresses Obligation to Refer Dismissals to Industrial Court When DGIR Fails to Resolve

Case Update: Clarifying the Law on Total Failure of Consideration

CONTRACT LAW Restitution – Unjust Enrichment – Consideration – Illegality Lim Swee Choo & Anor v Ong Koh Hou @ Won Kok Fong Civil Appeal No: 02(f)-22-07/2024 (W) | Federal Court see the grounds

Case Update: Honest Business Judgments Shielded from Liability

Case Update: Where There’s a Will…There’s a Challenge

Case Update: No Action Against Liquidator Without Leave of Court

COMPANY LAW Liquidator’s fee – Leave of Court – Winding Up Proceedings – Bare Trustee Andrew Heng & Anor v Chong Kok Wooi (acting in his own capacity and also representing the group

Case Update: No Just Cause at the Final Whistle

Case Update: Flood Damage Claim Sinks at Appellate Court

LAW OF TORT Negligence – Nuisance – Breach of Statutory Duty – Duty of Care Ahmad Rubil & Ors v Minda Muhibah Sdn Bhd & Anor Civil Appeals No: W-02-(NCvC) (W)-1172-07/2023) | Court of Appeal

Audi Alteram Partem Revisited: Appellate Court Clarifies Fair Hearing Standards in Disciplinary Actions by Statutory Bodies

Please click HERE to download the full article in PDF. Introduction In a recent decision, the Court of Appeal revisited the scope of procedural fairness under administrative law in the

When Sympathy Falls Short in Medical Negligence Damages

Please click HERE Introduction The Court of Appeal, presided by YA Datuk Nantha Balan, YA Datuk Azimah Omar and YA Dato’ Ahmad Kamal

Clarity on Section 68(1)(f) of the Courts of Judicature Act 1964: When Can You Appeal a Dismissed Striking Out Application?

Please click HERE The right to appeal has long been recognised as a substantive right and forms an integral part of the

Malaysia Enacts the Carbon Capture, Utilization and Storage Act 2025

Please click HERE Introduction On 1 August 2025, Malaysia gazetted the Carbon Capture, Utilization and Storage Act 2025 (‘CCUS Act 2025’), following Royal Assent on

Court Clips Union’s Wings Over Zero Membership

Please click HERE INTRODUCTION In a rare and decisive move, the Industrial Court has ruled to strip a union of its recognition, effectively

Industrial Court Issues Cease and Desist Order to Preserve Integrity of Proceedings

Please click HERE INTRODUCTION In a significant development in Malaysia’s industrial relations landscape, the Industrial Court has issued a cease and desist order

Construction Industry Payment and Adjudication (Amendment) Act 2024

Arbitration (Amendment) Act 2024

Employees Provident Fund (Amendment) Act 2025

Carbon Capture, Utilization and Storage Act 2025

Legal Profession (Amendment) Act 2025

Employees’ Social Security (Amendment) Act 2024

Announcement | Encorp Berhad 与联邦土地发展局（FELDA）合资联营在玻璃市发展住宅项目

28 March 2022 点击此处以获取该交易报告的英文版本。 Encorp Berhad 与 FELDA 成立合资企业，以完成玻璃市 Padang Siding 的开发项目。祖拉菲及合伙人的企业能源与公用事业/企业负债和风险管理业务组合伙人，Hamdi Abdullah连同其团队律师Muhammad Haziq Shafe’ee在与 FELDA 组织的合资协议中为 Encorp Berhad 提供咨询和代理，以共同完成开发属于 FELDA位于玻璃市天堂之王（Perlis Indera Kayangan），玻璃市县，Padang Siding 区的土地项目。本次之合资营业项目的目标是完成项目一期的开发，包括建造 158 套低成本房屋、66 套中等成本房屋和 17 套在此前被推迟的店屋；并继续进行二期建筑，其中包括进一步地建设102套低成本房屋、中成本房屋56套以及店屋13套。在本所的合伙人 Hamdi Abdullah 及其团队的建议下，这项交易成功被落实。双方于 2022 年 3 月 22 日在 FELDA 主席，拿督斯里哈吉伊德里斯宾朱索地见证下，在签名仪式中完成了合作签字落实项目。该合资项目于 2022 年 3 月 22 日在大马交易所公布，此处。本合资交易还出现在：The Edge，2022年3月22日，此处；以及I3investor， 2022年3月 23日 , 此处。如需更深入地了解该法律领域，请联系本律所的合伙人：能源及公用事业Lukman Sheriff AliasMichele ChongHamdi AbdullahTeh Hooi Woon 如果您想订阅我们的知识中心，请将您的详细信息通过电子邮件发送至 look@zulrafique.com.my。让我们联接起来！➭ LINKEDIN: Zul Rafique & Partners➭ INSTAGRAM: @zrplaw

Announcement | 祖拉菲及合伙人为国库控股子公司 Farm Fresh Berhad 在大马交易所主要市场的首次亮相提供法律服务

22 March 2022 点击此处以获取该交易报告的英文版本。乳制品生产商 Farm Fresh Berhad 在主要市场上强势亮相。祖拉菲及合伙人的企业融资和并购业务合伙人David Lee及其团队在此次成功为国库控股的全资子公司兼Farm Fresh Berhad成功上市后的大股东Agrifood Resources Holdings Sdn Bhd。祖拉菲及合伙人此次担任了该公司的法律顾问为Agrifood Resources Holdings Sdn Bhd 以及 Khazanah Nasional Berhad就Farm Fresh Berhad 的首次公开募股所产生及相关的所有法律需求提供法律建议与咨询。本交易还出现在：The EDGE，2022年3月17日, 此处. 如需更深入地了解该法律领域，请联系本律所的合伙人：企业融资和并购业务Jerry Ong Kok WahCathryn F L ChayDavid Lee Lai Huat

Announcement | 国库控股拥有的被投资方 Cenviro公司首个面值高达 5 亿令吉的与可持续发展相关的伊斯兰债券

21 March 2022 点击此处以获取该交易报告的英文版本。首届与可持续发展相关的伊斯兰债券巩固 Cenviro 对可持续发展议程的承诺。祖拉菲及合伙人的银行和金融业务组合伙人，Loh Mei Mei 及 Ashela Ramaya 连同本所的律师团队, Jayden Chuah, Nurul Atilia 和 Nurishqa Aisya为兴业投资银行（RHB Investment Bank）就 Cenviro Sdn Bhd 的首个面值5亿令吉的与可持续发展相关的伊斯兰债券提供咨询和代理业务。此项与可持续发展相关的伊斯兰债券是符合国际资本市场协会 (ICMA) 的规定原则以及 Cenviro 对与可持续发展议程的承诺，特别是在降低温室气体排放强度方面。本交易还出现在：The Star， 2022年3月18日，此处; 以及The EDGE，2022年3月17日，此处. 如需更深入地了解该法律领域，请联系本律所的合伙人：银行与金融业务Loh Mei MeiKung Suan ImAshela RamayaChan Kwan HoeCeline Rangithan 如果您想订阅我们的知识中心，请将您的详细信息通过电子邮件发送至 look@zulrafique.com.my。让我们联接起来！➭ LINKEDIN: Zul Rafique & Partners➭ INSTAGRAM: @zrplaw

Announcement | 固定期限服务合同到期无终止福利

26 January 2022 点击此处以获取该案例报告的英文版本。高等法院认为，固定期限服务合同到期不赋予个人终止福利来自我们雇佣与劳资关系业务组的 P Jayasingam 和 P. Thavaselvi 成功代表 Deleum Primera Sdn Bhd（“上诉人”）在高等法院就劳工法庭关于 4 名答辩人提出的终止福利申请的裁决提出上诉。该4名答辩人是依据1980年《就业（终止和解雇福利）条例》（“1980 年条例”）的第 3 条和第 4 条条例提出该终止福利申请。简要实情本案中的4名答辩人是根据固定期限的服务合同被上诉人雇佣，该合同分别在合同规定的指定期限届满时终止。答辩人随后根据《1955 年就业法》第 69(1) 条提出1980 年条例第 3 条和第 4 条下的终止福利的索赔。劳工部助理署长 (“ADL”) 允许4名答辩人提出索赔。上诉人不满 ADL 的决定，上诉至高等法院。高等法院面需要裁决的问题是，鉴于固定期限服务合同在合同期限届满时终止，并且没有根据合同以其他方式终止，被告是否有资格根据 1980 年条例第 3 条和第 4 条获得终止福利。上诉人的呈文上诉人成功辩称，4名答辩人各自的合同并未“终止”，而是根据 1955 年《就业法》第 11 条在特定合同期限届满时“结束”。高度法庭的裁决高等法院同意上诉人的意见，并准许上诉。如需更多该法律领域的详情，请联系我们雇佣与劳资关系业务组的合作伙伴：P JayasingamWong Keat ChingThavaselvi PararajasingamTeoh Alvare 如果您想订阅我们的知识中心，请将您的详细信息通过电子邮件发送至 look@zulrafique.com.my。让我们联接起来！➭ LINKEDIN: Zul Rafique & Partners➭ INSTAGRAM: @zrplaw

Announcement | Kwasa Development (13) 与 Nadi Emery Sdn Bhd 签署发展权协议启动经济适用房项目

19 January 2022 点击此处以获取该交易报告的英文版本。两项发展权协议的签署是实现政府国家经济适用房议程的积极步骤。由Lukman Sheriff Alias 和Michele Chong 领导的祖拉菲及合伙人们的能源与公用事业业务组就两项发展权协议，以在 Kwasa Damansara Township 的 Rumah Idaman 计划下建造经济适用房为Kwasa Development (13) Sdn Bhd提供咨询和代理。 Kwasa Land 董事总经理 Adenan Md Yusof 在一份声明中表示，他希望满足首次购房者的愿望，以配合政府为 B40 和 M40 收入群体提供经济适用房的努力。该交易还在 2022年 1 月 14 日的 The EDGE 上进行了专题报道。如需更深入地了解该法律领域，请联系我们的合伙人:能源与公用事业业务组:Lukman Sheriff AliasMichele ChongHamdi AbdullahTeh Hooi Woon 如果您想订阅我们的知识中心，请将您的详细信息通过电子邮件发送至 look@zulrafique.com.my。让我们联接起来！➭ LINKEDIN: Zul Rafique & Partners➭ INSTAGRAM: @zrplaw

Announcement | FGV Holdings Berhad面值高达 5 亿令吉的首个 Sukuk Murabahah 计划

12 January 2022 点击此处以获取该交易报告的英文版本。成功登陆马来西亚资本市场做为 FGV集团的新地标来自祖拉菲及合伙人们的银行及金融业务组的Kung Suan Im 与能源与公用事业业务组的 Teh Hooi Woon 和 Alya Irdeena 就 FGV Holdings Berhad 面值5 亿令吉的首个 Sukuk Murabahah 计划为 Maybank Investment Bank Berhad 提供咨询和代理服务，提交给马来西亚证券委员会，并于 2021 有关这笔交易的报道: 点击这里查看The Star的报道; 和点击这里查看The EDGE 的报道。请点击这里查看大马交易所公告。如需更深入地了解该法律领域，请联系我们的合伙人:银行及金融业务组:Loh Mei MeiKung Suan ImAshela RamayaChan Kwan HoeCeline Rangithan 能源与公用事业业务组:Lukman Sheriff

COVID-19 SOP Relaxations from 1 May 2022

27 April 2022 The infographic highlights the relaxation of the standard operating procedures following the recent announcement by YB Khairy Jamaluddin, Minister of Health Malaysia on 27 April 2022. Click HERE to download the following infographic. Please

Majlis Keselamatan Negara Phase Four of the Movement Control Order under the National Recovery Plan | Standard Operating Procedures (SOP) | Updated as of 7 March 2022

8 March 2022 The infographic highlights the SOP for Phase Four of the Movement Control Order under the National Recovery Plan for all states in Malaysia as issued and updated by the National Security Council on 7

Majlis Keselamatan Negara Phase Four of the Movement Control Order under the National Recovery Plan | Standard Operating Procedures (SOP) | Updated as of 10 February 2022

11 February 2022 The infographic highlights the SOP for Phase Four of the Movement Control Order under the National Recovery Plan for all states in Malaysia as issued and updated by the National Security Council on 10

Chinese New Year 2022 Standard Operating Procedures

21 January 2022 The infographic highlights the SOPs for Chinese New Year Celebration applicable to states under the National Recovery Plan issued by the Department of National Unity and Integration on 19 January 2022. Click HERE to download the following Infographic. Please

Majlis Keselamatan Negara Phase Four of the Movement Control Order under the National Recovery Plan | Standard Operating Procedures (SOP) | Updated as of 3 January 2022

4 January 2022 The infographic highlights the SOP for Phase Four of the Movement Control Order under the National Recovery Plan for all states in Malaysia as issued and updated by the National Security Council on 3

Christmas 2021 Standard Operating Procedures

20 December 2021 The infographic highlights the SOPs for Christmas Celebration applicable only to states under Phase Four of the Movement Control Order under the National Recovery Plan issued by the National Security Council on 17 December

Working in Law: In-house vs Private Practice

24 November 2021 Zul Rafique & Partners’ webinar on “Working in Law: In-house vs Private Practice” was held on Friday, 19 November 2021, 5pm with our distinguished panelists Teoh Alvare, Stephanie Ang, Muhammad Fareez, Zatil

Understanding Commercial Litigation

17 August 2021 Ms Idza Hajar Ahmad Idzam, a Partner in the Litigation Practice Group at Zul Rafique & Partners was invited to be a panelist on a forum titled “Understanding Commercial Litigation” which was held on

Litigation 101

17 April 2021 ZRp Webinar Series: Litigation 101 Zul Rafique & Partners’ webinar on “Litigation 101” on Wednesday, 7 April 2021 3pm by Ms Farah Shuhadah Razali, a Partner in the Litigation Practice Group. Ms Farah shared the basics of Litigation,

Survivor – Pupillage Edition

8 April 2021 ZRp Webinar Series: Survivor – Pupillage Edition Zul Rafique & Partners’ webinar on “Survivor – Pupillage Edition” on Thursday, 8 April 2021, 3pm by Ms Idza Hajar Ahmad Idzam, a Partner in the Litigation Practice Group. Ms Idza shared her

Women in Law: Experience, Challenges, Tips and Tricks

24 March 2021 ZRp Webinar Series: Women in Law: Experience, Challenges, Tips and Tricks Zul Rafique & Partners’ webinar in collaboration with Inns of Court of Malaysia on “Women in Law: Experience, Challenges, Tips and

COVID-19 Act: Impact on the Construction Industry

19 February 2021 In response to the global pandemic caused by COVID-19, the Government has taken the initiative to enact the Temporary Measures for Reducing the Impact of Coronavirus Disease 2019 (COVID-19) Act 2020 (“COVID-19