Fuadah JohariPatmawati IbrahimWirdati Mohd. RadziMohd.Firdaus Ibrahim2024-05-272024-05-272014--1561-882Xhttps://www.multidisciplinarywulfenia.org/https://oarep.usim.edu.my/handle/123456789/4125Vol 21, No. 1;Jan 2014This research shall deliberate on the chronological process of the formulation of the Malaysian land taxation system. The Malaysian land tax system underwent evolutionary and assimilation processes from the Customary Land Taxation system to the application of the Torrens System embedded in the National Land Code. This research would also critically evaluate key Torrens System principles such as the “Mirror Principle” and the “Curtain Principle”. Several issues would be highlighted in the research with regard to the said principles. Among the issues that would be further discussed revolve around the registration that may not be the solution to the problem, the isolation of property to a particular group of people only, the fact that the Torrens System itself is in contradiction wih the theory of Abu Ubayd on “al-Kharaj bi al-Doman” and tax will only be levied on productive land. Finally, the study proposes the augmentation of the present system and the need to apply the ideal Islamic Policy in the implementation of the Malaysian Land Taxation Systemen-USMalaysian Land Tax,Torrens SystemArticle118133211