• Malaysian Taxation 2023

Malaysian Taxation: Principle & Practice, 29th Edition (2023) Choong Kwai Fatt 9789672289098

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“Malaysian Taxation – Principles and Practice (2023, 29th Ed.)” published and annually updated since 1994. It is the leading tax reference, providing comprehensive coverage on income tax, the main tax regime, together with real property gains tax, sales tax and service tax. The conceptual framework, the working mechanism and the tax administration on the income tax are segmentalised into 35 topics, embedded with examples to illustrate both the theoretical and computational aspects of taxation.

The development of the tax laws involves interpretation of legislations and the comprehension of tax computation. The Public Rulings, IRB technical and operational guidelines, practice notes, frameworks, PU(A) orders and rules legislated in 2022 and 2023, and the Finance Act 2023 are incorporated into the respective chapters with a total of 501 examples, 29 flowcharts and 43 tables in relation to YA 2023.

The Courts had decided several landmark cases in 2022 and 2023 to clarify contentious tax issues. These cases with their application and implications have also been included in this edition, making it completely up to date, and comprehensive in both law and practice.

This is a must have authoritative reference text for tax practitioners, tax agents, auditors, accountants, group accountants, finance controllers, finance managers, business strategists, legal counsels, directors, university academic, tax researchers, and students pursuing accounting and business degree in university as well as those sitting for professional examinations.

The topics covered include:

  • Residence status
  • Employment derivation and 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 and companies