Theory of taxation, Income tax, Allowable expenses, partnerships and reliefs, Special issues, Assessment and tax planning
Corporate creator
Wawasan Open University
Subject
Taxation
Description
This course guide will zoom into the mechanics of taxation on companies in Malaysia, understand what indirect taxation is, and differentiate between tax evasion, avoidance and non compliance. The Unit ends with the
relationship between taxation and international trade. Unit 2 concentrates on taxation on individuals. in Unit 3 learner will study in details what constitutes expenses. Unit 4 learner will learn what “Withholding tax” is and how the taxpayers are subjected to this tax. The last Unit explores what tax planning for individuals is under the
self assessment system and later to taxpayers which are in the form of companies, trust bodies or co-operative societies.
BAC 308/05 Taxation in Malaysia course guide
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