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Course Information

About this Course

This course is designed to equip students with a sound knowledge of principles and objectives of taxation, the Malaysian tax system and contemporary tax issues. It covers tax ideology, principles of taxation and tax policies, Malaysian tax framework, critical analysis of the development in the Malaysian tax system, budget updates and its implication, impact of Information communication technology (ICT), cross border taxation, impacts of globalisation on taxation and current tax issues.

Course Syllabus

Introduction to Tax Ideology and Policy
Philosophy of taxation
Principles of taxation and tax policies
Guiding principles for good tax policy

Malaysian Tax System and Administration
Malaysian taxation framework: An overview
Tax Reform
Recent development (case law, public rullings and guidelines) and implications
Budget updates and implication

Tax Assessment System
Administrative issues and challenges
Compliance issues and challenges to taxpayers and tax authorities
Tax audit and Investigation under self-assessment regime

Cross Border Taxation and Globalisation
Cross border taxation
Transfer pricing and implication
Globalisation and implication

Information Communication Technology and Its Impact on Taxation
Taxation on electronic commerce: Issues and challenges
Electronic tax administration system: Issues and challenges

Current Issues in Taxation
Green/environmental taxation
Goods and Service Tax
Money Laundering, tax evasion, tax havens and illegal schemes
Other recent issues

Frequently Asked Questions

Q1 : What is Taxation
A1 : A means by which governments finance their expenditure by imposing charges on citizens and corporate entities