Malaysia Tax System and Its Administration

penalties for non-compliance

the time limits for submission of information,claims and payment of tax, including payments on account

the procedures relating to enquiries, appeals and disputes

Function and purpose of taxation

Principal sources of revenue law

Witholding of tax at source

Systems for self-assessment/assessment and the making of returns

different types of capital and revenue tax

direct and indirect taxation

purpose of taxation

to obtain revenue

to continue fiscal and economies policies

to meet huge annual expenditure

capital tax

revenue tax

direct

indirect

stamp duty

real property gains

income tax

custom duties

service tax

sales tax

sourcers of revenue law

difference between tax avoidance and tax evasion

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the need for an ethical and professional approach