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Course Info

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
1. Philosophy of taxation
2. Principles of taxation and tax policies
3. Guiding principles for good tax policy

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

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

Cross Border Taxation and Globalisation
1. Cross border taxation
2. Transfer pricing and implication
3. Globalisation and implication

Information Communication Technology and Its Impact on Taxation
1. Taxation on electronic commerce: Issues and challenges
2. Electronic Tax Administration: Issues and Challenges

Current Issues in Taxation
1. Green/environmental taxation
2. Goods and service tax
3. Money Laundering, tax evasion

Frequently Asked Questions

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