This book provides a comprehensive coverage of Malaysian taxation in terms of the legal provisions, case law decisions and the Inland Revenue Board and Royal Malaysian Customs Department practices and guidelines, as well as administrative aspects related to the country’s tax system. The chapters in this book are arranged such that the reader is first given an overview of the Malaysian tax legislation, which is then followed by a discussion on the fundamentals of taxation in Malaysia. Also included are many practical examples that will be useful to tax practitioners to enhance their understanding and application of the tax concepts and principles.
Key Features & Benefits
- Provides a concise yet comprehensive explanation of the Malaysian tax system encompassing the aspects of public finance, law and accounting.
- Comes replete with examples and illustrations to enhance the understanding of tax concepts and practices.
- Chapters and contents are arranged to first give an overview of the tax legislation, followed by the fundamentals of taxation in Malaysia.
- Updated with the changes in the tax laws and tax rates (income tax rate and real property gain tax).
1. The Tax System and Tax Administration
2. Business Income
3. Employment Income
4. Other Sources of Income and Exempt Income
5. Withholding Tax and Double Tax Relief
6. Deductible Expenses
7. Reliefs on Capital Expenditure
8. Personal Reliefs
10. Tax Computations and Tax Audits
11. Real Property Gains Tax
12. Indirect Taxation
13. Tax Incentives
Please note that this title is will be release on January 2018. You will receive them within 7 -10 working days of the release of the book.