The Malaysia Master Tax Guide is a practical, accurate, and dependable overview of the structure, characteristics, and scope of Malaysia Income tax law and practice. It describes how the legislation relates to individuals, partnerships, limited liability partnerships, companies, and other taxable entities, as well as essential information on stamp duty, real property gains tax, double tax treaties, and investment incentives. Readers will obtain a better understanding of tax statutory requirements as well as their obligations in preparing and submitting tax returns and resolving tax disputes. This Guide has earned its reputation over the last four decades as Malaysia's leading annual tax guide because it covers each year's tax developments clearly and concisely.  

The law as it stands for this iteration is valid until and including 31 December 2023. 

KEY FEATURES:

• The 41st edition includes all tax changes made since the previous edition (2023), including modifications imposed by the 2024 Budget, as well as the most recent exemption orders, rules, and case judgements reported 
• Up to date content, rates, and tables 
• Comprehensive coverage with worked examples of tax applications includes new, updated, and reworked examples 
• Extensive cross-referencing, indexing, and finding aids   
• The user-friendly approach assists users in finding answers to their tax issues. 

About the Author

K. Sandra Segaran has 40 years of tax experience covering a wide range of industries and legislation relating to all matters of Malaysian taxation. He was a council member of the Chartered Tax Institute of Malaysia (CTIM) for 8 years from 2011 – 2019. In addition to serving in various subcommittees of CTIM, he headed the Editorial Committee and served as Editor of Tax Guardian for 3 years and headed the Examinations & Education Committee for 2 years. He continues to serve CTIM as a member of the Direct Tax Technical Committee, the Editorial Committee, and the joint National Tax Conference (NTC) organising committee.  

Segaran is also a regular speaker and moderator at conferences organised by professional bodies and public seminars in Malaysia on various tax topics and is a licensed tax agent under the Income Tax Act 1967. He holds a degree in Economics (Business Administration), Bachelor of Jurisprudence (Hons) and MBA (Accountancy) from University of Malaya.