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