[01] COURSE INTRODUCTION 课程介绍

Tax has become the single largest cost of doing business today. As companies make huge profits, the payment of taxes has reached an all-time high. However, many companies are paying more tax than is required by law. How can this be? Have you maximised your tax deductions? Have you considered all the tax incentives? Are all the earnings taxable? These and other questions need to be considered if a company is to achieve tax efficiency.

Under the self-assessment system, it is essential for taxpayers to be completely familiar with the basic tax issues and requirements of the law. It is the primary responsibility of the taxpayer to accurately compute his tax liability and maintain the relevant documentation as evidence for a subsequent tax audit by the IRB. Taxpayers need to learn, understand, apply, and manage the various tax compliance issues relevant to corporate entities.

Companies trading globally now face more tax challenges under the self-assessment tax regime in Malaysia. International tax challenges are among the most complex and potentially expensive issues facing companies. Multinational enterprises (MNEs’) should develop an effective tax strategy and plan to optimise tax savings.

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 companies 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 corporate tax payers

税收已成为当今开展业务的最大单一成本。随着企业赚取巨额利润，纳税额也达到历史最高水平。然而，许多公司缴纳的税款超出了法律要求。怎么会这样呢？您是否最大化了税收减免？您考虑过所有税收优惠吗？所有的收入都需要纳税吗？如果公司要实现税收效率，就需要考虑这些问题和其他问题。

在自我评估制度下，纳税人必须完全熟悉基本税收问题和法律要求。纳税人的主要责任是准确计算其纳税义务并保存相关文件作为IRB后续税务审计的证据。纳税人需要学习、理解、应用和管理与公司实体相关的各种税务合规问题。

在马来西亚的自我评估税收制度下，全球贸易的公司现在面临更多的税务挑战。国际税务挑战是企业面临的最复杂、成本可能最高的问题之一。跨国企业（MNE）应制定有效的税收策略并计划优化节税。

在某些情况下，由于税务局进行税务审计或调查，对公司征收的额外税款和罚款使他们面临巨大的困境，因为可能没有足够的资金来偿还纳税义务。纳税人还应该考虑通过法律手段减轻其纳税义务，而由于缺乏足够的信息或完全无知而错过了这些法律手段。可以说，在本课程中获得的知识可以转化为企业纳税人的实际储.

[02] COURSE OBJECTIVES 课程目标

• Understanding the contribution that taxation makes to the government’s income, outlining the various taxes imposed by the Inland Revenue Board

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

• Identifying the business income available in business environment

• Computing chargeable income for a given year of assessment

• Identifying various types of business deductions available to business

• Understanding the difference between capital expenditure and revenue expenditure

• Advising types of capital allowances to business and finally

• Formulating tax planning strategies for companies carrying on taxation

• Understanding types of government grant for MSMES

• Advising types of tax audit and its tax audit exemption for business owners

• 了解税收对政府收入的贡献，概述内陆税收局征收的各种税收

• 确定收入来源应纳税的基准期

• 确定商业环境中可获得的商业收入

• 计算给定课税年度的应课税收入

• 确定企业可用的各种类型的企业扣除额

• 了解资本支出和收入支出之间的区别

• 为企业和最终提供资本补贴类型的建议

• 为进行税收的公司制定税收筹划策略

• 了解针对中小微企业的政府补助类型

• 为企业主提供税务审计类型及其税务审计豁免建议

[03] WHO SHOULD ATTEND 谁应该参加

This course is designed for Financial Professionals, Accounts Managers

or Executives who are interested understanding the application of

company income tax so that they can make some decisions on their

own and can participate in the income tax decisions of their business.

本课程专为有兴趣了解公司所得税应用的金融专业人士、客户经理或高管

而设计，以便他们可以自行做出一些决定并参与其企业的所得税决策。

[04] METHODOLOGY 方法

Interactive lectures, practical exercises & discussion on all relevant

aspects of company income tax to ensure participants grasp clearly

aspects presented.

关于公司所得税所有相关方面的互动讲座、实践练习和讨论，以确保参

与者清楚地掌握所介绍的方面。

[05] COURSE OBJECTIVES 课程目标

• Understanding the contribution that taxation makes to the government’s income, outlining the various taxes imposed by the Inland Revenue Board

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

• Identifying the business income available in business environment

• Computing chargeable income for a given year of assessment

• Identifying various types of business deductions available to business

• Understanding the difference between capital expenditure and revenue expenditure

• Advising types of capital allowances to business and finally

• Formulating tax planning strategies for companies carrying on taxation

• Understanding types of government grant for MSMES

• Advising types of tax audit and its tax audit exemption for business owners

• 了解税收对政府收入的贡献，概述内陆税收局征收的各种税收

• 确定收入来源应纳税的基准期

• 确定商业环境中可获得的商业收入

• 计算给定课税年度的应课税收入

• 确定企业可用的各种类型的企业扣除额

• 了解资本支出和收入支出之间的区别

• 为企业和最终提供资本补贴类型的建议

• 为进行税收的公司制定税收筹划策略

• 了解针对中小微企业的政府补助类型

• 为企业主提供税务审计类型及其税务审计豁免建议

[06] DATE, TIME, METHOD 日期/ 时间/ 地點

Date 日期：     10 April 2025 (Thu)
Time 时间：     9.00am - 5.00pm
Venue 地点：  Sheraton Hotel, Petaling Jaya
Fee 费用：       [HRDF Claimable]

   - Early Bird Offer (before 24 Mar 2025)      –      RM900
   - Special Offer (before 6 Apr 2025)      –      RM940
   - Normal Fee      –      RM980

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

** OFFER **

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

[07] COURSE OUTLINE 内容

Module 1 - Business Income

• Gross Income From Business

• Derivation Of Business Income

• Commencement Of Business

• Basis Period

• Adjusted And Statutory Income From Business

第 1 单元 - 商业收入

• 业务总收入

• 营业收入的来源

• 开业

• 期间基础

• 调整后的法定业务收入

Module 2 - Corporate Tax Strategies

• Capital Expenditure Versus Revenue Expenditures

• Effective corporate tax planning

• Compliance strategies

• Maximizing Business Deduction

• Statutory Prohibited Expenses

• Specific Prohibited Expenses

• Strategies for long term corporate tax planning

• Specific Deduction Expenses In The Act

• Double Deductions

• Examples Of Deductible And Non-Deductible Expense

第 2 单元 - 企业税务策略

• 资本支出与收入支出

• 有效的企业税务规划

• 合规策略

• 最大化业务扣除

• 法定禁止费用

• 特定禁止费用

• 长期企业税务规划策略

• 该法案中的特定扣除费用

• 双重扣除

• 可扣除和不可扣除费用的示例

Module 3 - Capital Allowances

• Initial allowance and annual allowance

• Accelerated Capital allowance

• Capital Allowances On Plant And Machinery

• Capital Allowances On Industrial Building

• Disposal Of Industrial Building

第 3 单元 - 资本减免

• 初始津贴和年度津贴

• 加速资本补贴

• 厂房和机械的资本减免

• 工业建筑资本减免

• 出售工业大厦

Module 4 - Government Grant for MSMES

• Overview of available grants

• Digital content grant (DCG)

• Malaysia Digital Export Grant (MDXG)

• Malaysia Digital Catalyst Grant ( MDCG)

• Eligible criteria

• Application Process

第 4 单元 - 针对中小微企业的政府补助

• 可用补助金概览

• 数字内容授权 (DCG)

• 马来西亚数字出口补助金 (MDXG)

• 马来西亚数字催化剂补助金（MDCG）

• 资格标准

• 申请流程

Module 5 - Tax Audit and Investigation

• What is tax investigation

• The aim of tax audit

• Highlight of audit

• Tax audit process flow

 • Request for statutory financial statements and tax computation

• Audit findings and settlement

第 5 单元 - 税务审计和调查

• 什么是税务调查

• 税务审计的目的

• 审计要点

• 税务审计流程

• 要求提供法定财务报表和税务计算

• 审计结果和解决

Module 6 - Audit Exemption for Certain Private Companies in Malaysia

• Objectives and background for audit exemption

• Qualifying criteria for Audit exemption

• Implementation

• Other conditions

• Non application

• Requirement for the submission of accounts

• Annual periods commencement dates

第 6 单元 - 马来西亚某些私营公司的审计豁免

• 审计豁免的目标和背景

• 审计豁免的资格标准

• 执行

• 其他条件

• 不申请

• 提交账目要求

• 年度期间开始日期

Q&A Session 问答环节

End of Training  课程结束

[08] TRAINER PROFILE

DR WENDY TEE

HRD Corp Certified Trainer

Dr Wendy Tee has over eighteen 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), HRD CORP Accredited Trainer (HRD Corporation) 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 training and lecture. Her latest responsibility involves the lecturing of Executive Master Business Administration (EMBA) for Universiti Teknologi (SPACE) and Financial and Investment Degree programs for Tunku Abdul Rahman University of Management & Technology. She has experience managing training programs cover from local universities, in house training and public seminar training.

Dr Wendy is a licenced financial planner currently registered with Malaysian Financial Planning Council (MFPC). Her responsibility involves the corporate training, financial training, management and human resource consultancy, management and financial advisory. Work with individuals to meet short and long-term financial goals-advise clients have a good command of investments and security planning, estate planning, tax planning, employee benefits planning and insurance planning.

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 Under- standing Malaysian Employment Laws, Strategic Talent Management, Training and Development Management, Performance Management, Payroll Management, HR Tax planning 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 80 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.

[09] ENQUIRY/ REGISTRATION

Email： yes@sst2u.com

Contact:

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   - Teo (011 - 3178 9203)
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