Malaysian Taxation – Principles and Practice (2020, 26th Ed)
Malaysian Taxation – Principles and Practice (2020, 26th Ed) has been a leading tax reference in Malaysia since its first publication in 1994. This 26 th edition has been completely revised and updated with the Finance Act 2019, Income Tax (Amendment) Act 2019, Sales Tax (Amendment) Act 2019 and Service Tax (Amendment) Act 2019, PU(A) orders, landmark court decisions, and 12 IRB’s Public Rulings and 14 IRB’s guidelines issued in 2019.
This book examines and analyses the Income Tax Act 1967, Real Property Gains Tax Act 1976, Sales Tax Act 2018 and Service Tax Act 2018. Concepts and methodologies are explained for ease of understanding and clear comprehension. Theoretical frameworks are
elucidated and their practical applications are illustrated through 38 chapters with 481 examples, 14 flow charts and 41 tables.
This is an indispensable reference source for tax advisors and consultants, tax agents, auditors, group accountants, financial controllers, finance managers, business strategists, legal practitioners, directors of companies, university academics, tax researcher, university students and students taking up professional examinations.
The law is stated as at 1 March 2020.
Pre-order Book Promotion until 25 May 2020:
West Malaysia (Net):
Market price: RM170 *Price inclusive of RM10 courier fee
East Malaysia (Net):
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The topics covered include:
– Resident status
– Employment derivation & income
– Investment income
– Business income
– Business deductions
– Capital allowance
– Reliefs and personal taxation
– Company taxation
– Single tier dividend system
– Withholding tax
– Administration, collection, recoveries
– Penalties and offences
– Real property gains tax
– Tax planning on business income
– Agriculture and forest allowance
– Sales tax
– Service tax
– Self-assessment mechanism on individuals, companies