Malaysian Taxation – Principles and Practice (2021, 27th Ed) is arguably the most complete and comprehensive leading tax reference in Malaysia. It has been completely updated with the Finance Act 2020, Sales Tax (Amendment) Act 2020, Service Tax (Amendment) Act 2020, PU(A) Orders issued in 2020 and 2021, twelve IRB Public Rulings issued in 2020, and four Practice Notes, Technical Guidelines and Operational Guidelines issued in 2020.
This book examines and analyses the Income Tax Act 1967, Real Property Gains Tax Act 1976, Sales Tax Act 2018 and Service Tax Act 2018. The theoretical frameworks, concepts, methodologies, and practical applications of the various taxation laws have been clearly and systematically explained in 38 well-structured chapters with a total of 501 examples, 28 flow charts and 34 tables. Additional examples, flow charts and tables have been added in this edition to facilitate students in the e-learning environment in the midst of COVID-19 pandemic.
This is an indispensable and must-have reference companion for tax advisors and consultants, tax agents, auditors, group accountants, financial controllers, finance managers, business strategists, legal practitioners, directors of companies, university academics, tax researchers, university students and students sitting for professional examinations.
The law is stated as at 21 April 2021.
