TAXATION 2

About this Course

  • 14 students enrolled
  • 5 instructors

Course Description

This course covers the aspects of corporate as well as advanced tax-related issues. These include estate under administration, trust, corporate tax, investment tax incentives, tax audit and tax investigation, tax planning for company, indirect taxes and current issues in taxation.

Course Learning Outcomes

1 ) 2. Demonstrate communication skills in tasks related to tax liability of chargeable person.
2 ) 3. Perform relevant information in relation to advanced taxation.
3 ) 1. Apply the relevant statutory and regulatory requirements in computing tax liability of chargeable person.

Course Details

STATUS : Open
DURATION : FLEXIBLE
EFFORT : 3 hours per week
MODE : 100% Online
COURSE LEVEL : Intermediate
LANGUAGE : English
CLUSTER : Business & Management ( SP )

Join this course

 Syllabus

-Responsibility of executor and deceased person
-Treatment of income and expenditure
-Tax computation for the deceased and executor

-Resident status of a trust body
-Types of trust
-Tax computation and distribution to beneficiaries
-Application or non-application of S.61 (2) and its implication

-Basis period of companies
-Resident status of a company
-Revenue vs capital income
-Determination of expenditures (allowable, disallowable, double deductions, specific deductions, prohibited) – section 33,
34, 34A, 34B, 39

-Pioneer status
-Investment tax allowance
-Reinvestment allowance
-Nature of each incentive & eligibility
-Computation of tax payable and amount credited to exempt income account

-Tax Audit
-Tax Investigation

Commencement and cessation of business
-Treatment of current year loss and unabsorbed business losses
-Asset acquisition (leasing and hire purchase)
-Controlled Transfer
-Group Reliefs
-Group Restructuring, Merger and Acquisition

Sales and Service Tax
-Concept and definition
-Scope of tax
-Taxable person
-Computation of Sales and Services Tax
-Exemptions

-Taxation Of Specialised Industries
-Double Tax Relief
-Labuan as an Offshore Financial Centre

Our Instructor

IDA HARYANTI BINTI MOHD NOOR

 Course Instructor
UiTM Kampus Seremban 3

WAN ASMA BINTI WAN NASRUDIN

 Course Instructor
UiTM Kampus Seremban 3

NORHIDAYAH BINTI ISMAIL

 Course Instructor
UiTM Kampus Seremban 3

ZALILAWATI BINTI YAACOB

 Course Instructor
UiTM Kampus Puncak Alam

PROFESOR MADYA DR NORLAILA BINTI MD ZIN

 Course Instructor
UiTM Kampus Seremban 3

 Frequently Asked Questions

A1 : To reduce income, increase deductions, take advantage of exemptions and incentives..

A2 : The calculation is based on time basis