This course advances students' knowledge of Malaysian tax law, shifting focus from individual taxation to corporate tax structures, industrial building and agricultural capital allowances, and indirect taxation. Key topics include business entity tax computations for partnerships and corporations, basis period rules, withholding taxes, international tax relief through Double Taxation Agreements (DTA), Real Property Gains Tax (RPGT), and statutory investment incentives. The course also offer a comprehensive overview of indirect tax administration under the Royal Malaysian Customs Department. Designed for accounting degree programs, this course bridges statutory tax regulations with the practical compliance and technical computations required in professional accounting practice.
- Teacher: MOHD ALLIF ANWAR BIN ABU BAKAR Dr.
Mod Kursus: PTG