Malaysian Tax A to Z
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Chapter 1 : Types of Business Incorporation and Tax Differences (8:31)
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Chapter 1.1 : Tax Rebate RM 60000 for 2021. Each year RM 20000 (2:10)
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Chapter 2 : Basic Tax for Sole Proprietor and Partnership (2:23)
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Chapter 3 : What is Basis Period and Due Date (2:15)
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Chapter 4 : Business Commencement and What is Tax Estimate (5:59)
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Chapter 5 : Basis Period and Accounting Period (5:04)
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Chapter 6 : What is Withholding Tax (7:19)
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Chapter 6.1 : Withholding Tax on Commission (Local Agent, Dealer and Distributor) (8:44)
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Chapter 7 : What is Residence Status of Company (3:42)
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Chapter 8 : What is Permanent Establishment (3:17)
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Chapter 9 : Revenue Tax vs Capital Tax (7:14)
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Chapter 10 : What is Business Income Tax (3:10)
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Chapter 11 : What is Deductible Business Expenses (5:50)
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Chapter 12 : What is Interest Restriction ? (3:21)
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Chapter 13 : What is Deemed Interest ? How to Compute ? (5:35)
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Chapter 14 : Advance Payment and Deferred Income : Subject to Tax? (3:43)
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Chapter 15 : What is Capital Allowance ? How to Calculate ? (4:26)
Overview of Taxation and Incorporation in Malaysia
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Tax Collectors in Malaysia (1:14)
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Which Business Incorporation I should choose? (7:22)
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4 Types of Business Incorporation in Malaysia (3:31)
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IHC : What is Investment Holding Company (IHC)? (2:33)
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Labuan : Is Labuan really a Tax Haven? (2:19)
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Revenue or Capital Tax? Taxable or not taxable? (1:53)
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BOT : What is Badges of Trade? (1:34)
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BOT : Badges of Trade(2) (7:27)
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Taxation for Digital Economy (2:13)
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CA : How to Calculate Capital Allowance (9:29)
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CA : Capital Allowance for Motor Vehicle (2:52)
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IBA : How to Claim Industrial Building Allowance (IBA)? (2:30)
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Expenses : Pre-Operational Business Expenditure : Deductible? (3:11)
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Computation of Income Tax : What is the Format? (4:02)
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Expenses : Double Deduction on Senior Citizen / Ex - Convict / Ex Drug Dependent (5:07)
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CP204 : Tax Estimate for Sdn Bhd ? What are the Rules? (5:40)
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Expenses : s.33 Wholly and Exclusively Incurred (4:36)
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Income : Debt Arising from Services to be Rendered : Taxable? (3:04)
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Interest Restriction (4:38)
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How to choose your business incorporation in Malaysia ? (6:49)
Sole Proprietor and Partnership
Private Limited Company (PLC) & Limited Liability Partnership (LLP)
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What is the Tax Liability for PLC and LLP? (3:36)
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What is the tax treatment for Dividend to Shareholders? (5:46)
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What can we do to the Business Losses (1:36)
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How does Tax Assessment for SME Work? (1:52)
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Company has Residence Status as well? (3:17)
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How to determine Basis Period ? (1:56)
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What is Company's Record Keeping Requirements? (1:47)
Real Property Gain Tax (RPGT)
Public Rulings
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PR 5/2019 : Perquisites from Employment (7:27)
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PR 6/2019 : Tax Treatment on Expenditure for Repairs and Renewals of Assets (6:39)
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PR 8/2019 : Notification of Change of Accounting Period by a Company/Limited Liability Partnership/Trust Body/Co-operative Society (3:13)
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PR 9/2019 : Residence Status of Companies and Bodies of Persons (2:15)
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PR 11/2019 ：Benefits in Kind (4:52)
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PR 12/2019 : Tax Treatment of Foreign Exchange Gains or Losses (2:20)
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PR 1/2020 :Tax Incentive For BIONEXUS STATUS COMPANIES (5:31)
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PR 2/2020:Tax Treatment Of Stock In Trade Part 1-Valuation Of Stock (7:40)
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PR 3/2020:Tax Treatment Of Stock In Trade Part 2-Withdawal Of Stock (2:06)
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PR 4/2020:Tax Treatment Of Any Sum Received And A Debt Owing That Arises In Respect Of Services To Be Rendered (5:46)
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PR5/2020:Tax Treatment of Research and Development Expenditure Part 1-Qualifying Research and Development Activity (5:39)
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PR6/2020：Tax Treatment of Research and Development Expenditure Part 2-Special Deductions (4:44)
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PR7/2020:Appeal Against An Assessment And Application For Relief (7:18)
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PR8/2020:Taxation Of A Resident Individual Part 1-Gifts Or Contributions And Allowable Deductions (5:48)
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PR9/2020:Taxation Of Trusts (12:25)
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PR10/2020:Reinvestment Allowance Part1-Manufacturing Activity (8:19)
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PR11/2020：Reinvestment Allowance Part 2-Agricultural and Integrated Activities (6:05)
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PR12/2020 : Tax Incentive For Angel Investor (5:43)
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PR1/2021 : Taxation of Unit Holders of REITs and PTFs (5:13)
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PR2/2021 : Tax Deduction for Sponsoring Arts, Cultural and Heritage Activities (3:33)
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PR3/2021 : Special Allowance for Small Value Assets (3:43)
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PR4/2021 : Taxation of Income Arising from Settlements (4:06)
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PR5/2021 : Taxation of a Resident Individual Part 1 - Gifts or Contributions and Allowable Deductions (9:58)
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PR 6/2021 : Tax Instalment CP204 and Notification of Change of Accounting Period (9:51)
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PR 7/2021 : Partnerships Taxation Part 1 - Determination of the Existence of a Partnership (10:30)
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PR 8/2021 : Partnerships Taxation Part 2 - Computation and Allocation of Income (10:56)
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PR 9/2021 : Private Retirement Scheme (2:34)
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PR 10/2021 : Tax Treatment of Research and Development Expenditure Part 2 - Special Deductions (5:24)
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PR 11/2021 : Bilateral Credit and Unilateral Credit (9:22)
Practice Notes
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Practice Note 2 / 2020 : Capital Allowance on Development of Computer Software under Rules 2019 (2:29)
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Practice Note 3 / 2020 : Clarification on Determining Gross Income for SME (RM50 million) and its impact on Investment Holding Company (2:44)
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Practice Note 1 / 2021 : Monthly Tax Deduction (MTD) or Potongan Cukai Bulanan (PCB) as Final Tax (4:01)
Technical Guidelines
Case Laws
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2012 : Exxon Chemical (Malaysia) Sdn Bhd vs KPHDN (1:17)
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2015 : Clear Water Sanctuary Golf Management Berhad (2:00)
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2019 : Tune Insurance Malaysia Berhad vs KPHDN (4:53)
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2019 : Wira Swire Sdn Bhd vs KPHDN (4:25)
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2019 : Iskandar Coast Sdn Bhd vs KPHDN (4:01)
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2019 : Dato Ng Kai Choon vs KPHDN (3:55)
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2019 : Glocomp Systems (M) Sdn Bhd vs KPHDN (2:50)
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2019 : CIMB Bank Berhad vs KPHDN (5:28)
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2020 : Mercedes Benz vs LDHM (12:02)
Operational Guidelines
Tax Return Submission Guideline
