Its commentary covers all relevant developments in legislation, case law (both Malaysian and International) and Inland Revenue Board (IRB) rulings and guidelines to give users a better understanding of the rationale behind the principles.

Content coverage
  • Calendar, Tax Rates and Checklists
  • Introduction to Malaysian Taxation
  • Income: Overview and Concept
  • Remittance of Foreign Income
  • Tax Residence
  • Taxing of Income in Malaysia
  • Employment Income
  • Employment Income: Allowances and Benefits in Kind
  • Employment Income: Lump sum Payments to Employees
  • Business Income
  • Receipts of Compensation and Damages
  • Dividends, Interest and Discounts
  • Rents, Royalties and Premiums
  • Pensions, Annuities and Other Periodical Payments
  • Special Classes of Income
  • Miscellaneous Receipts
  • Accounting Periods and Time of Derivation
  • Exempt Income
  • Tax Waiver for Income in 1999 (Preceding Year Basis)
  • Deduction of Outgoings and Expenses
  • Capital Outgoings v Revenue Expenses
  • Specifically Prohibited Deductions
  • Employees’ Expenses
  • Travelling Expenses
  • Self-Education and Subscriptions
  • Business Expenses
  • Tax Expenses
  • Losses
  • Interest
  • Rent and Repairs
  • Bad Debts
  • EPF and Other Contributory Payments
  • Mining Expenditure
  • Replanting Expenditure
  • Research Expenditure
  • Stock-in-Trade
  • Corporate Reorganisation
  • Asset-Backed Securities
  • Introduction to Capital Allowances
  • Capital Allowance for Machinery and Plant
  • Industrial Building Allowances
  • Agriculture Allowances
  • Forest Allowances
  • Expenditure on Prospecting Operations
  • Approved Agricultural Projects
  • Renovation or Refurbishment Allowances
  • Taxation of Individuals
  • Personal Reliefs and Rebates
  • Partnerships
  • Hindu Joint Family
  • Taxing of Estates
  • Trusts
  • Settlements
  • Companies – General
  • Clubs, Associations and Co-operatives
  • Sea and Air Transport Operations
  • Insurance Businesses
  • Banks
  • Leasing
  • Housing Developers and Contractors
  • Time-Sharing Operations
  • Investment Incentives
  • Tax Avoidance
  • Returns
  • Assessments
  • Appeals
  • Administration
  • Access to Information
  • Investigations
  • Tax Audit
  • Collection and Recovery
  • Offences and Penalties
  • Real Property Gains Tax
  • Double Tax Agreements
Format
This 12-month subscription can be accessed through CCH IntelliConnect®, Wolters Kluwer’s online subscription content with powerful search functions to speed up research.

Upcoming webinars

Live webinars designed to show you how to get up and running quickly. Please note these webinars are the same as the recordings on the left but with the ability to ask questions.
CCH IntelliConnect

Refresher Training

Thursday 24th June 2021
10.30 am to 12.00 pm
PFX Basic
Thursday 17th June 2021 9:30am to 5:30pm
Advanced Friday 18th June 2021 9.30am to 1.00pm
Engagement Organizer Friday 18th June 2021 2.30pm to 4.30pm