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A BIP Guide to Malaysian Taxation
Malaysian Tax A to Z
Chapter 1 : Types of Business Incorporation and Tax Differences (8:31)
Chapter 1.1 : Tax Rebate RM 60000 for 2021. Each year RM 20000 (2:10)
Chapter 2 : Basic Tax for Sole Proprietor and Partnership (2:23)
Chapter 3 : What is Basis Period and Due Date (2:15)
Chapter 4 : Business Commencement and What is Tax Estimate (5:59)
Chapter 5 : Basis Period and Accounting Period (5:04)
Chapter 6 : What is Withholding Tax (7:19)
Chapter 6.1 : Withholding Tax on Commission (Local Agent, Dealer and Distributor) (8:44)
Chapter 7 : What is Residence Status of Company (3:42)
Chapter 8 : What is Permanent Establishment (3:17)
Chapter 9 : Revenue Tax vs Capital Tax (7:14)
Chapter 10 : What is Business Income Tax (3:10)
Chapter 11 : What is Deductible Business Expenses (5:50)
Chapter 12 : What is Interest Restriction ? (3:21)
Chapter 13 : What is Deemed Interest ? How to Compute ? (5:35)
Chapter 14 : Advance Payment and Deferred Income : Subject to Tax? (3:43)
Chapter 15 : What is Capital Allowance ? How to Calculate ? (4:26)
Overview of Taxation and Incorporation in Malaysia
Tax Collectors in Malaysia (1:14)
Which Business Incorporation I should choose? (7:22)
4 Types of Business Incorporation in Malaysia (3:31)
IHC : What is Investment Holding Company (IHC)? (2:33)
Labuan : Is Labuan really a Tax Haven? (2:19)
Revenue or Capital Tax? Taxable or not taxable? (1:53)
BOT : What is Badges of Trade? (1:34)
BOT : Badges of Trade(2) (7:27)
Taxation for Digital Economy (2:13)
CA : How to Calculate Capital Allowance (9:29)
CA : Capital Allowance for Motor Vehicle (2:52)
IBA : How to Claim Industrial Building Allowance (IBA)? (2:30)
Expenses : Pre-Operational Business Expenditure : Deductible? (3:11)
Computation of Income Tax : What is the Format? (4:02)
Expenses : Double Deduction on Senior Citizen / Ex - Convict / Ex Drug Dependent (5:07)
CP204 : Tax Estimate for Sdn Bhd ? What are the Rules? (5:40)
Expenses : s.33 Wholly and Exclusively Incurred (4:36)
Income : Debt Arising from Services to be Rendered : Taxable? (3:04)
Interest Restriction (4:38)
How to choose your business incorporation in Malaysia ? (6:49)
Sole Proprietor and Partnership
What is Form CP500 Tax Estimate? (3:49)
Tax Liability for Sole Proprietor and Partnership (2:37)
Private Limited Company (PLC) & Limited Liability Partnership (LLP)
What is the Tax Liability for PLC and LLP? (3:36)
What is the tax treatment for Dividend to Shareholders? (5:46)
What can we do to the Business Losses (1:36)
How does Tax Assessment for SME Work? (1:52)
Company has Residence Status as well? (3:17)
How to determine Basis Period ? (1:56)
What is Company's Record Keeping Requirements? (1:47)
Real Property Gain Tax (RPGT)
What is RPGT in Malaysia? (2:01)
What is RPC in Malaysia? (1:57)
Public Rulings
PR 5/2019 : Perquisites from Employment (7:27)
PR 6/2019 : Tax Treatment on Expenditure for Repairs and Renewals of Assets (6:39)
PR 8/2019 : Notification of Change of Accounting Period by a Company/Limited Liability Partnership/Trust Body/Co-operative Society (3:13)
PR 9/2019 : Residence Status of Companies and Bodies of Persons (2:15)
PR 11/2019 :Benefits in Kind (4:52)
PR 12/2019 : Tax Treatment of Foreign Exchange Gains or Losses (2:20)
PR 1/2020 :Tax Incentive For BIONEXUS STATUS COMPANIES (5:31)
PR 2/2020:Tax Treatment Of Stock In Trade Part 1-Valuation Of Stock (7:40)
PR 3/2020:Tax Treatment Of Stock In Trade Part 2-Withdawal Of Stock (2:06)
PR 4/2020:Tax Treatment Of Any Sum Received And A Debt Owing That Arises In Respect Of Services To Be Rendered (5:46)
PR5/2020:Tax Treatment of Research and Development Expenditure Part 1-Qualifying Research and Development Activity (5:39)
PR6/2020:Tax Treatment of Research and Development Expenditure Part 2-Special Deductions (4:44)
PR7/2020:Appeal Against An Assessment And Application For Relief (7:18)
PR8/2020:Taxation Of A Resident Individual Part 1-Gifts Or Contributions And Allowable Deductions (5:48)
PR9/2020:Taxation Of Trusts (12:25)
PR10/2020:Reinvestment Allowance Part1-Manufacturing Activity (8:19)
PR11/2020:Reinvestment Allowance Part 2-Agricultural and Integrated Activities (6:05)
PR12/2020 : Tax Incentive For Angel Investor (5:43)
PR1/2021 : Taxation of Unit Holders of REITs and PTFs (5:13)
PR2/2021 : Tax Deduction for Sponsoring Arts, Cultural and Heritage Activities (3:33)
PR3/2021 : Special Allowance for Small Value Assets (3:43)
PR4/2021 : Taxation of Income Arising from Settlements (4:06)
PR5/2021 : Taxation of a Resident Individual Part 1 - Gifts or Contributions and Allowable Deductions (9:58)
PR 6/2021 : Tax Instalment CP204 and Notification of Change of Accounting Period (9:51)
PR 7/2021 : Partnerships Taxation Part 1 - Determination of the Existence of a Partnership (10:30)
PR 8/2021 : Partnerships Taxation Part 2 - Computation and Allocation of Income (10:56)
PR 9/2021 : Private Retirement Scheme (2:34)
PR 10/2021 : Tax Treatment of Research and Development Expenditure Part 2 - Special Deductions (5:24)
PR 11/2021 : Bilateral Credit and Unilateral Credit (9:22)
Practice Notes
Practice Note 2 / 2020 : Capital Allowance on Development of Computer Software under Rules 2019 (2:29)
Practice Note 3 / 2020 : Clarification on Determining Gross Income for SME (RM50 million) and its impact on Investment Holding Company (2:44)
Practice Note 1 / 2021 : Monthly Tax Deduction (MTD) or Potongan Cukai Bulanan (PCB) as Final Tax (4:01)
Technical Guidelines
Technical Guideline 3/2020 Secretarial and Tax Fee & 4/2020 Research and Development (4:13)
Case Laws
2012 : Exxon Chemical (Malaysia) Sdn Bhd vs KPHDN (1:17)
2015 : Clear Water Sanctuary Golf Management Berhad (2:00)
2019 : Tune Insurance Malaysia Berhad vs KPHDN (4:53)
2019 : Wira Swire Sdn Bhd vs KPHDN (4:25)
2019 : Iskandar Coast Sdn Bhd vs KPHDN (4:01)
2019 : Dato Ng Kai Choon vs KPHDN (3:55)
2019 : Glocomp Systems (M) Sdn Bhd vs KPHDN (2:50)
2019 : CIMB Bank Berhad vs KPHDN (5:28)
2020 : Mercedes Benz vs LDHM (12:02)
Operational Guidelines
Operational Guideline 2/2021 : Guideline On Compensation On Late Refund Of Overpayment Of Tax (3:07)
Tax Return Submission Guideline
Form BE Submission : Guideline 2023 (17:25)
Teach online with
PR 11/2021 : Bilateral Credit and Unilateral Credit
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