Beruflich Dokumente
Kultur Dokumente
Assessment strategy:
Formative
Summative
This course aims to give an understanding to the students on principles of
Malaysian taxation system. It discusses relevant laws, regulations and case laws
that focuses on individual taxpayers. This course covers several topics including
13. SYNOPSIS
residence status, employment income, business income and capital allowances.
Some of these topics provide a good foundation on fundamentals of corporate
taxation.
14. MODE OF DELIVERY Lectures and tutorial (SCL)
Component %
ASSESSMENT METHODS AND Continuous Assessment 40
15.
TYPES Final examination 60
Total 100
Search)Assessment (Library
Test/Quiz/Exam
Assignment
Self-study
tutorial
lecture
Total
TOPIC
Continuous Test/Quiz/Assessment 3 1 4 6 14
FINAL 3 9 12
TOTAL 28 14 6 1 4 67 120
Main reference:
Additional references:
17. REFERENCES
1. Income Tax Act 1967 (with amendments) and Public Rulings
2. Faridah Ahmad and Loo Ern Chen (F&L). 2009. Fundamentals of Malaysian
Taxation. Kuala Lumpur: Prentice Hall
3. Choong Kwai Fatt (2013). Malaysian Taxation, Principle and Practice.
Infoworld.
4. Yearly Budget commentary issued by MIA, CTIM and MICPA.