[Online, NEW] 有效的个人税务规划 Effective Personal Income Tax Planning
Course Information
  • 16-Feb-2022
  • Online
  • Wendy Tee
  • Mandarin
  • RM 600 RM 530
    Until 29 Jan 2022
  • 9:00am - 5:00pm

[01] Introduction 介绍

In today’s inflationary times, the cost of living expenses is escalating at an alarming rate. Amongst other things, tax payers including individual have to manage their cash and assets reserves in an optimum and efficient manner in order to carry on business. All the efforts may come to naught if the individual has not been fulfilling its obligation as a taxpayer diligently and carefully.  In some instances, as a result of tax audits or investigations carried out the inland revenue board, the additional tax and penalties that are imposed on the individuals leave them facing a great dilemma as there may be insufficient funds available to settle the tax liabilities.

Tax payers should also look at mitigating their tax liabilities based on legal means that are missed out due to either lack of sufficient information or sheer ignorance. Suffice to say that knowledge gained at this course may be converted to real savings by tax payers.





- Determining the basis period when the sources of individual income are taxable

- Discussing the scope of charge for individuals and determining the resident status

- Understanding the significance of the resident status for purposes of computing income tax payable

- Identifying whether an individual is in business, distinguishing between capital and revenue receipt

- Computing the statutory income for each partner from a partnership

- Determining the basis period when the sources of income are taxable

- 确定个人收入来源应纳税的基期

- 讨论个人收入范围和确定居民身份

- 了解居民身份对于计算应付所得税的重要性

- 识别个人是否经商,区分资本和收入收入

- 计算合伙企业中每位合伙人的法定收入

- 确定收入来源应纳税的基准期



This course is designed for employees, self-employed or business partners who are interested understanding the application of individual income tax so that they can make some decisions on their own and can participate in the income tax decisions of their personal income




Interactive lectures, practical exercises & discussion on all relevant aspects of individual income tax to ensure participants grasp clearly aspects presented.



[05] DATE/ TIME 日期/地点


Date 日期: 16 February 2022 (Wed)

Time 时间: 9.00 am - 5.00 pm

Mode:  Online/ Interactive


[06] FEE 费用

[HRD Corp Claimable]

- Early Bird Offer (before 29 Jan 2022)    -    RM 530

- Special Offer (before 12 Feb 2022)     -     RM 570

- Normal Fee    -    RM 600

>> Fee includes Course Notes & Certificate of Completion and 6% Government Service Tax 


** OFFER **

10% Cashback for SST2u Learner Card+ (SLC+) members. T&Cs applied.




Module 1: Personal Taxation

- Application of income tax number

- Types of employment income

- Individual tax rate for tax resident

- Individual tax rate for non-tax resident

- Individual tax reliefs

- Tax exempt allowance

- Additional expenses claimable under employment income

- Income tax rebate and special relief

- Perquisites

- Benefit in Kind

- Value of living accommodation

- Monthly tax reduction

- Tax computation

- Tax submission form ( Form EA)

- Tax submission form ( Form BE)


Module 2: Income For Sole Proprietorship

- Business Period And Year Of Assessment

- Definition of A Business

- Business Income

- Business Expenses

- Deductions Against Business Income

- Capital Allowances On Plant And Machinery

- Industrial Building Allowance

- CP 500 instalment payment

- CP 502 amendment to instalment payment

- Tax computation

- Tax submission form ( Form B)


Module 3: Income For Partnerships

- Types Of Partners

- Adjusted income

- Divisible income

- Change of profit sharing ratio

- CP 30 apportion of partnership income

- Tax Computation

- Tax submission form ( Form P)


Module 4 :Tax Offences And Penalties In Malaysia

- Common tax offences

- Not filing your taxes

- Misreporting how much you earn

- Overstating your tax reliefs

- Types of tax offences.

- Penalty for late filing your Income tax


1 单元:个人税务

- 所得税号的申请

- 就业收入类型

- 纳税居民个人税率

- 非税务居民的个人税率

- 个人税收减免

- 免税津贴

- 可根据就业收入报销的额外费用

- 所得税退税及特别减免

- 福利待遇

- 实物福利

- 住宿的价值

- 每月减税

- 税收计算

- 纳税申报表(Form EA)

- 纳税申报表 (Form BE)


2 单元:独资企业的收入

- 营业期和课税年度

- 企业的定义

- 营业收入

- 业务费用

- 商业收入扣除

- 工厂和机器的资本补贴

- 工业建筑津贴

- CP 500 分期付款

- CP 502 分期付款的修订

- 税收计算

- 纳税申报表(Form B)


3 单元:伙伴关系收入





CP 30 合伙收入的分配


纳税申报表(Form P)


4 单元:马来西亚的税务违法和处罚

- 常见的税收违法行为

- 不报税

- 误报您的收入

- 夸大您的税收减免

- 税收违法行为的类型。

- 迟交所得税的处罚







Dr Wendy Tee has over fifteen years of experience in senior management and human resources positions for diversified industrial and business environments. Graduated with a Doctor of Business Administration (UUM), Master of Business Administration (UM), Master of Information Technology (UM), Certified Financial Planner (CFP), Certified Business coach (UM), Registered Financial Planner (RFP), Certified Trainer (PSMB) and Certified Advance Human Resource Practitioner (MIHRM), she has undergone intensive academic training in various human development and knowledge improvement.

Dr Wendy is actively involved in management consultancy, management training and research. Her latest responsibility involves the business coaching, financial training, management consultancy, Accounting and Financial lecturing of Degree programs for Kolej Universiti Tunku Abdul Rahman. She has experience managing training programs cover from local universities, in house training and public seminar training.

Dr Wendy is also a Human Resource consultant and certified trainer now appointed from Harrison Assessment Talent solutions (HATS), Pembangunan Sumber Manuasia Berhad (PSMB) and National Human Resources Centre (NHRC), providing comprehensive and independent Human Resource advisory to clients. In addition to consulting with and servicing clients, she is responsible for HR assessment, HR training, coaching & advisory for the company. In the area of Human Resource Management, Wendy focuses on Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management and Setting Departmental & Inter Departmental Key performance Indicators (KPIs).

Dr Wendy completed and passed her GST and SST exams organized by Chartered Tax Institute of Malaysia (CTIM) with the cooperation and support from the Royal Malaysian Customs Department (RMC). She has trained more than 75 SME companies in Malaysia for getting prepare on the post implementation of GST and SST, mainly dealing with the tax authorities over various indirect tax issues, elements and scope of indirect tax, cycle and operations, rulings, registration, administration, audit and investigations on behalf of her clients.



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