[Online, NEW] 掌握马来西亚税务, 投资和税务规划策略 Mastering Malaysian Taxation, Investment & Tax Planning Strategi
Course Information
  • 14-Mar-2024
  • Online
  • Eric Cheong
  • Mandarin
  • RM 1,400 RM 1,280
    Until 24 Feb 2024
  • 9:00am - 5:00pm

[01] INTRODUCTION 介绍 

 

This course covers the concepts of personal and company income tax and is designed to help participants understand taxation, gain an in-depth understanding of tax filing needs and tax-related details. The first day of the course covers the classification and calculation of Malaysian income tax for individuals, as well as the tax treatment of employment and investment income. The course also delves into the tax aspects of trusts, estates and settlements. The second day covers the basic format for calculating corporate taxable income, how to calculate business income, and how to treat partnership income. Finally, the course ends with tax planning and management, emphasizing the importance of tax management, including how to declare taxes, legal tax deductions, assessment procedures, tax audits, etc. Through this course, students will gain comprehensive tax knowledge that will help them more effectively understand and respond to today's tax environment in Malaysia.

 

这门课程涵盖了个人和公司所得税的概念,旨在帮助学员理解税收, 深入了解申报税务的需要及与税务相关的细节。第一天的课程包括马来西亚所得税对个人的分类和计算方法,以及就业和投资收入的税务处理。同时,课程也深入探讨信托、遗产和定居点的税务方面。第二天的内容包括计算公司应课税收入的基本格式、营业收入的计算方法,以及合伙收入的处理方式。最后,课程以税务筹划与管理为结尾,强调税收管理的重要性,包括如何纳税申报、合法减税、评估程序、税务审计等内容。通过这门课程,学员将获得全面的税务知识,有助于更有效地理解和应对当今大马的税收环境。

 

 

[02] WHO SHOULD ATTEND 谁应该参加

 

• Business Owners (Sdn Bhd, Enterprise, LLP, Sole Proprietor)

• Directors

• Business Partners

• Management

• Individuals who want to understand further in this area

• 老板(私人有限公司、企业、有限责任合伙企业、独资经营者)

• 董事

• 业务合作伙伴

• 管理层

• 希望进一步了解这方面知識的个人 

 

 

 

[03] DATE/ TIME/ MODE 日期时间方式

 

Date 日期:14-15 Mar 2024 (Thu-Fri)

 

Time 时间:9.00am - 5.00pm

 

Mode 方式:Online/ Interactive

 

 

[04] FEE 费用

 

[ HRD Corp Claimable ]

  - Early Bird Offer (before 24 Feb 2024) - RM 1,280

  - Special Offer (before 8 Mac 2024) - RM 1,340

  - Normal Fee - RM 1,400

 

>> Fee includes Course Notes, Certificate of Completion and 8% Service Tax

 

** OFFER **

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

 

HRDCorp Claimable Course:
Trainer MyCoiD: 429594X
Course Scheme: HRDCorp Claimable Course
Course Type: Remote Online Training (Public)
Course Code: 10001380223

 

 

[05] COURSE OUTLINE 内容

 

DAY ONE 第一天

Module 1 - Introduction to Resident Status and Malaysian Income Taxation

• Define the key concepts contained in the Scope of Charge

• Explain the concept of Year Assessment and the Basis Year Associated with a particular year of assessment

• Differentiate Income from Capital Gains

• Briefly explain the concept of “Accruing in or Derived from Malaysia”

• Explain the importance and significance of classifying the different types of income

• Identify the relevant persons who are responsible for paying taxes in normal circumstances and in special circumstances

• Explain the importance of determining resident status of individuals and companies

• Explain the magnitude of Personal Relief, Rebates and Scale Rates of Tax to the tax payable by a person

• Differentiate the concept of taxability of income of a person with the amount of taxes payable by a person with respect to resident status

• Explain how the resident status of companies are determined.

• Explain the concept of ‘management and control’ and the importance of the ‘board of directors’ meetings to establish resident status of companies

• Explain how resident status affects derivation of income and taxability of income in Malaysia

 

 1 单元 - 居民身份和马来西亚所得税简介

• 定义收费范围中包含的关键概念

• 解释年度评估的概念和与特定评估年度相关的基准年度

• 将收入与资本收益区分开来

• 简要解释“在马来西亚产生或源自马来西亚”的概念

• 解释对不同收入类型进行分类的重要性和意义

• 确定正常情况下和特殊情况下负责纳税的相关人员

• 解释确定个人和公司居民身份的重要性

• 解释个人减免、回扣和比例税率对个人应缴税款的幅度

• 将个人收入的可征税性概念与个人就居民身份应缴纳的税额区别开来

• 解释如何确定公司的居民身份

• 解释“管理和控制”的概念以及“董事会”会议对确立公司居民身份的重要性

• 解释居民身份如何影响马来西亚的收入来源和收入的可征税性

 

Module 2 - Employment and Investment Income

• Distinguish Employment Income from Business Income

• Explain the 5 categories of Gross Income from Employment 

• Explain how to compute the value of benefits-in-kind using the Inland Revenue Board Valuation of benefits schedule as presented in their Public Rulings

• Explain the tax computation for living accommodation under Section 13(1)(c) and Section 32

• Understand the tax treatment of Gratuities

• Understand the tax computation of a comprehensive case of a person with the various categories of Employment Income 

• Recognize the different classes of Investment Income

• Explain the Tax Treatment of Interest Income

• Explain the Tax Treatment of Dividend Income

• Explain the Tax Treatment of Royalty Income

• Explain the Tax Treatment of Rental Income

• Explain the concept of basis periods for each of these sources 

• Understand the tax treatment of advance receipts

• Know the derivation rules for the various Investment Income

• Understand IRB’s approach for computing tax on Investment Income

• Understand basic case laws that challenges the IRB approach to tax computation of Investment Income

• Understand the IRB Public Ruling on taxation of Rental Income

 

 2 单元 - 就业和投资收入

• 区分就业收入和商业收入

• 解释 5 类就业总收入

• 解释如何使用内陆税收局公共裁决中提供的福利评估表来计算实物福利的价值

• 解释第 13(1)(c) 条和第 32 条下的住宿税计算

• 了解酬金的税务处理

• 了解具有不同类别的就业收入的人的综合案例的税收计算

• 识别不同类别的投资收益

• 解释利息收入的税务处理

• 解释股息收入的税务处理

• 解释特许权使用费收入的税务处理

• 解释租金收入的税务处理

• 解释每种来源的基期概念

• 了解预收款的税务处理

• 了解各种投资收益的推导规则

• 了解 内陆税收局计算投资收入税的方法

• 了解挑战内陆税收局投资收入税收计算方法的基本判例法

• 了解内陆税收局对租金收入征税的公共裁决

 

Module 3 - Trusts, Estates and Settlements

• Differentiate Trusts, Estates and Settlements

• Explain the tax treatment in the year the taxpayer is deceased 

• Explain the tax treatment of a Deceased Person’s Estate

• Explain the three main parties in a Trust

• Explain the tax treatment in the case of distribution of income to beneficiaries in a resident Trust

• Explain the different approaches to taxing discretionary and non-discretionary and trusts for accumulation

• Explain what is a Settlement & the rules regarding Settlements

 

 3 单元 - 信托、遗产和定居点

• 区分信托、遗产和定居点

• 说明纳税人死亡当年的税务处理

• 解释死者遗产的税务处理

• 解释信托中的三个主要当事方

• 解释在居民信托中向受益人分配收入时的税务处理

• 解释对全权委托和非全权委托以及积累信托征税的不同方法

• 解释什么是和解以及有关和解的规则

 

Module 4 - Individual’s Taxation

• State the Main Exemptions given under this Schedule especially when related to employment income

• State the nature of exemptions for retirement gratuities, and compensation for loss of employment 

 • Understand the income exemption given to various approved funds and organizations

• Recognize the exemptions given to the different ‘royalty’ income 

• State the exemption given to interest earned from bonds and government securities

• State the exemption given to annuities by Malaysian Life Insurers

• Explain how double deduction works for certain approved expenses

• View the final picture of putting all the income together and computing the Chargeable Income

• Understand how husband and wife’s income is aggregated at the Total Income stage

• Appreciate the advantage of Separate assessment

• Differentiate a contract of service & contract for service tax treatment

• Enumerate all the personal relief available to an individual and his/her family

• Understand the tax rebates available to resident individuals

• Use the tax rates in Schedule 1 and compute the tax payable

 

 4 单元 - 个人税收

• 说明本附表下的主要豁免,特别是与就业收入有关的豁免

• 说明退休金豁免和失业补偿的性质

• 了解给予各种批准的基金和组织的收入豁免

• 承认给予不同“特许权使用费”收入的豁免

• 说明对从债券和政府证券赚取的利息给予的豁免

• 说明马来西亚人寿保险公司给予年金的豁免

• 解释某些经批准的费用如何进行双重扣除

• 查看将所有收入放在一起并计算应课税收入的最终结果

• 了解丈夫和妻子的收入如何在总收入阶段汇总

• 欣赏单独评估的优势

• 区分服务合同和服务税处理合同

• 列举个人及其家人可获得的所有个人救济

• 了解居民个人可获得的退税

• 使用附表 1 中的税率并计算应纳税额

 

DAY TWO 第二天

Module 5 - Computation of Chargeable Income with the basic format

• Know the structure of computing Chargeable Income.

• Explain the acronym GASAT

• Know where and against which income current year business losses and donations are deducted from

• Know at which point Personal Relief is deducted individuals

• Use the tax rate schedule and calculate the tax based on Chargeable Income

• Know the rebates available to resident individuals

• Explain the different tax rates applicable to resident and non-resident individuals, companies, small-scale companies and other persons

 

 5 单元 - 用基本格式计算应课税收入

• 了解计算应收收入的结构

• 解释首字母缩略词 GASAT

• 知道从哪里以及从哪些收入中扣除当年的业务损失和捐赠

• 知道在什么时候扣除个人救济金

• 了解居民个人目前可获得的所有个人救济

• 使用税率表并根据应课税收入计算税款

• 了解居民个人可获得的回扣

• 解释适用于居民和非居民个人、公司、小型公司和其他人的不同税率

 

Module 6 - Computation of Business Income

• State the definition of business

• Explain what constitute Gross Income for a business

• State when business income is derived from Malaysia

• Identify the issue regarding basis periods for a business for an individual and a company

• Explain the basic methods by which change in accounting periods are handled

• Identify the differences between capital and revenue receipts

• Compute the Adjusted Income of a business source

• Differentiate capital from revenue expenditure

• Identify the usual expenses allowed under the ITA 1967

• Explain the tax treatment of bad debts

• Explain the tax treatment of interest expense and how and when interest expense is restricted

• Explain the main expenses not allowed under Section 39, ITA 1967

• Understand the process of computing Adjusted Income

• Explain what Statutory Income is and what happens in between Adjusted Income and Statutory Income

• Explain what are Capital Allowance and why are they given

• State how to arrive at Qualifying Capital Expenditure for the 3 different categories of assets

• Understand Initial Allowances

• Understand the 3 different Capital Allowance rates for

furniture / office equipment, plant and machinery, motor vehicles and heavy equipment

• Explain the Capital Allowance rules for motor cars and the restriction on Capital Allowances due

• Explain how the Capital Allowance rules work in a hire-purchase situation

• State the nature of Capital Allowance due for Industrial Buildings and what building qualifies for Industrial Building Allowance

• State the nature of Capital Allowances due for Agriculture activities

• Understand what happens when an asset is disposed of and the computation of Balancing Allowances and Balancing Charge

 

 6 单元 - 营业收入的计算

• 说明业务的定义

• 解释什么构成企业的总收入

• 说明营业收入来自马来西亚的时间

• 确定有关个人和公司业务基准期的问题

• 解释处理会计期间变更的基本方法

• 确定资本收入和收入之间的差异

• 计算业务来源的调整后收入

• 区分资本和收入支出

• 确定 1967 年 ITA 允许的常规费用

• 解释呆账的税务处理

• 解释利息支出的税务处理以及如何以及何时限制利息支出

• 解释 1967 年 ITA 第 39 节不允许的主要开支

• 了解计算调整后收入的过程

• 解释法定收入是什么以及调整后收入和法定收入之间发生了什么

• 解释什么是资本津贴以及为什么给予它们

• 说明如何得出 3 种不同类别资产的合格资本支出

• 了解初始津贴

• 了解家具/办公设备、厂房和机械、机动车辆和重型设备的 3 种不同的资本免税额率

• 解释机动车的资本津贴规则和到期资本津贴的限制

• 解释资本津贴规则如何在分期付款的情况下发挥作用

• 说明工业建筑资本津贴的性质以及哪些建筑符合工业建筑津贴的条件

• 说明农业活动应得的资本津贴的性质

• 了解处置资产时会发生什么,以及平衡津贴和平衡费用的计算

 

Module 7 - Computation of Partnership Income

• Define a partnership

• Understand that a partnership is not a person and therefore determine who is taxable

• Calculate the Provisional Adjusted Income

• Determine the Divisible Income of a partnership

• Explain what happens if there is a change in partnership

• Explain how capital allowances are computed and assigned to each partner

• Explain the difference in tax treatment between sole-proprietorship and partnership

• Understand the new tax entity Limited Liability Partnerships (LLP)

• Understand the tax treatment of an LLP

• Appreciate the advantages and disadvantages of an LLP

 

 7 单元 - 合伙收入的计算

• 定义伙伴关系

• 了解合伙企业不是个人,因此要确定谁应纳税

• 计算临时调整后收入

• 确定合伙企业的可分割收入

• 解释如果伙伴关系发生变化会发生什么

• 解释如何计算资本津贴并将其分配给每个合伙人

• 解释独资企业和合伙企业在税收待遇上的区别

• 了解新的税务实体有限责任合伙企业 (LLP)

• 了解 LLP 的税务处理

• 了解 LLP 的优点和缺点

 

Module 8 - Tax Planning and Administration

• Appreciate the importance of tax administration

• Explain the rules regarding Returns, Assessments and Appeals

• Appreciate the consequences of not complying with the rules regarding submission of tax returns

• Understand the responsibilities of an Employer as regards forms and submissions

• Understand the various types of assessments like advance assessments, additional assessment, increased assessments, and composite assessments

• Understand the appeals procedure under Schedule 5, ITA 1967

• Understand the penalties imposed for the various offences under the ITA 1967

• Appreciate the importance of timely payment of taxes and the penalty for late payment

• Appreciate the tax collection procedure and recognize that collection is different from assessment

• Explain the Schedular Tax Deduction scheme for employees

• Explain the provisions for errors and omissions by taxpayers

• Explain the whole procedure for payments on estimated income and timing of revisions

• Understand fully when tax returns become final and conclusive

• Appreciate the new approach of tax audits versus tax investigations and the role of self-assessment

• Differentiate tax avoidance with tax evasion

• Understand the concept of substance over form

• Understand the provision of Section 140 ITA 1967

• Appreciate basic tax planning ideas for individuals

• Articulate important tax benefit features in any employment remuneration package

• Explain the role of benefits-in-kind in an employment package and IRB valuations of benefits-in-kind as per IRB Public Rulings

• Explain the utilization of EPF as a tax efficient savings instrument

• Explain the tax advantage of income shifting and the advantage of scale rates of tax

• Understand all the relief and incentives available to individuals and businesses

• Appreciate the advantage of a corporate structure to run a business operation notwithstanding the single tier tax system for corporate directors

• Appreciate the different tax treatment for controlled companies and ordinary companies

 

 8 单元 - 税务筹划与管理

• 认识到税收管理的重要性

• 解释有关退货、评估和上诉的规则

• 了解不遵守有关提交纳税申报表的规则的后果

• 了解雇主在表格和提交方面的责任

• 了解各种类型的评估,例如预先评估、附加评估、增加评估和综合评估

• 了解 ITA 1967 附表 5 下的上诉程序

• 了解根据 ITA 1967 对各种罪行施加的处罚

• 了解及时缴纳税款和滞纳金的重要性

• 欣赏税收征收程序,并认识到征收不同于评估

• 解释员工的定期减税计划

• 解释纳税人错误和遗漏的规定

• 解释有关估计收入和修订时间的付款的整个程序

• 充分了解纳税申报表何时成为最终和决定性的

• 欣赏税务审计与税务调查的新方法以及自我评估的作用

• 区分避税和逃税

• 理解实质重于形式的概念

• 了解第 140 ITA 1967 条的规定

• 欣赏个人的基本税收筹划理念

• 在任何就业薪酬方案中阐明重要的税收优惠特征

• 根据内陆税收局公共裁决,解释实物福利在就业方案中的作用以及内陆税收局对实物福利的估值

• 解释使用 EPF 作为一种节税的储蓄工具

• 解释收入转移的税收优势和规模税率的优势

• 了解个人和企业可获得的所有救济和激励措施

• 尽管公司董事采用单层税收制度,但仍能欣赏公司结构在经营业务方面的优势

• 欣赏受控公司和普通公司的不同税收待遇

 

End of Training 培训结束

 

[06] TRAINER PROFILE

 

ERIC CHEONG

HRD Corp Accredited Trainer

Cheong graduated from University Science Malaysia with a Degree in Social Science (Major in Economics). He is a specialist trainer in accounting, finance, taxation and investment

 

 

[07] ENQUIRY AND REGISTRATION 报名/联络

 

Email 电邮:yes@sst2u.com

Contact 联络:

- General (03 - 8604 7270)

- Logesh (012 - 503 0346)

- Siti (012 - 383 8603)

- Teo (011 - 3178 9203)

- Han (019 - 323 0507)