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Master the tax implications that shape your organisation—and plan with precision.
Tax academy
Tax runs through every transaction. Missteps trigger penalties and higher tax charges, and they also carry the broader risk of reputational damage. Our Tax Academy equips your teams to navigate regulatory developments, understand their implications, and mitigate tax risks with discipline.
Our programmes
- Annual income tax return filing—an employee’s perspective
- Approaches to handling tax balancing calculations in managing global mobility costs
- Tax considerations in the banking industry
- Ensuring compliance and achieving cost savings with business travellers
- Connecting immigration and tax compliance
- Employment tax reporting for better compliance and payroll management
- Fundamentals of Sales Tax
- Fundamentals of Service Tax
- Tax considerations for Islamic finance
- Managing the tax impacts of Covid-19 and other hot topics
- Project cost review: Identifying qualifying capital expenditure
- Real Property Gains Tax (RPGT)
- Tax compliance obligations and administration
- Withholding tax
Annual income tax return filing—an employee’s perspective
Under Malaysia’s Self-Assessment System (SAS), the onus sits squarely with the taxpayer. Individuals are expected to understand the law, compute their own tax liabilities, and ensure full compliance in filing their annual returns.
Objectives
This course is designed to equip learners with the knowledge needed to independently prepare and file their personal income tax returns.
Agenda/topics covered?
Derivation of employment income
Taxability of employment income
Tax residency
Relief claims and form PCB/TP1
Keeping of records
2020 Malaysian personal tax return filing and timeline
Tax payments
Monthly Tax Deduction (MTD) as final tax
Offences and penalties
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
Employers seeking to brief their workforce on their personal tax reporting and payment obligations.
Approaches to handling tax balancing calculations in managing global mobility costs
For internationally mobile employees, tax should not drive career decisions. A tax balancing policy is designed precisely to neutralise this variable, ensuring that assignees are not at a disadvantaged tax-wise. Properly executed, it promotes fairness across the mobile workforce, reduce compliance risk, and gives employers the latitude to deploy talent where needed while keeping overall costs in check.
Objectives
This course enhances organisational understanding of tax balancing frameworks and the calculations as part of global mobility cost management.
Agenda/topics covered
Goals and objectives of tax balancing
Approaches and basis
Tax equalisation vs tax protection
Accounting for tax
Process and reconciliation
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
Human Resource, global mobility, and tax managers and executives
Business unit leads
Decision makers in immigration, tax, and global mobility
Tax considerations in the banking industry
Banks earn in many ways—interest, fees, trading, treasury—and each with its own tax treatment. With the ever-growing loan moratorium matters and government support schemes, clarity now matters more than ever. Institutions need to know how emerging policy changes interact with accounting rules.
Objectives
Agenda/topics covered?
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
- Employers who wish to organise a tax briefing session for their employees to help them understand their tax reporting and payment obligation, specifically their annual Malaysian personal tax return filing obligation.
Ensuring compliance and achieving cost savings with business travellers
As organisations push into new markets, business travel multiplies. Yet, short-term business visitors (SBTVs) have long sat in a blind spot of global mobility programmes. But with increased regulatory scrutiny and immigration controls, mobility teams are now expected to manage them with the same rigour applied to traditional expatriates.
Objectives
This course addresses the global mobility challenges associated with business travellers.
Agenda/topics covered
Who are business travellers, and why do they matter?
Who are the stakeholders
Immigration and tax risks/challenges
Short-term exemption rules in Malaysia
Employer and employee tax reporting obligations
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
Human Resource, global mobility, and tax managers and executives
Business unit leads
Decision makers in immigration, tax, and global mobility
Connecting immigration and tax compliance
Overseas assignments can unravel quickly if employers fail to navigate the intersecting demands of immigration rules and tax obligations. This session focuses on managing entry and exit points for expatriates and business travellers so immigration and tax rules align rather than collide.
Objectives
This course addresses the global mobility challenges associated with business travellers.
Agenda/topics covered
Understanding the intersection between immigration matters and individual tax issues
Common challenges and pitfalls faced by Human Resources, finance, and business units
Recent developments in immigration regulation
Key takeaways for managing immigration and tax compliance risks
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
Human Resource, global mobility, and tax managers and executives
Business unit leads
Decision makers in immigration, tax, and global mobility
Employment tax reporting for better compliance and payroll management
Under Malaysia’s Self-Assessment System (SAS), the burden of interpreting and applying tax legislation rests squarely on employers and taxpayers. The Inland Revenue Board of Malaysia (IRB) verifies compliance through audits. The only sensible posture is to be audit-ready year-round.
Objectives
This course reinforces and deepens the knowledge of those responsible for payroll statutory compliance, including preparing Form EA and Form E reporting.
Agenda/topics covered?
Identifying employment tax and payroll blind spots in Monthly Tax Deduction (MTD), Form EA, and Form E reporting, and strategies to mitigate these risks
Understanding the root cause of these failures, and their remedies
Understanding how to manage employment tax and payroll audits effectively
Duration
4 hours
Delivery mode
Classroom/Virtual
Target audience
Human resources managers and executives
Finance managers and executives
Employment tax managers and executives
Payroll managers and executives
Individuals responsible for interpreting tax legislation and ensuring accurate employment income reporting
Fundamentals of Sales Tax
Since the repeal of the Goods and Services Tax (GST) and the implementation of Sales and Service Tax (SST), exposure to indirect tax compliance risk has increased.
For businesses, the correct classification of goods is paramount. With many items exempt from the Sales Tax, a misclassification can result in underpayment and late registration with the Royal Malaysian Customs Department, inviting back taxes and penalties.
Exemptions designed to preserve the single stage nature of the tax add further complexity, often with conditions that must be met and evidenced.
Objectives
This module provides an overview of the Sales Tax framework, administrative requirements, and key issues companies must consider to remain compliant. It also covers the potential penalties in the event of non-compliance.
Outcomes
Learners will gain a clear understanding of the compliance obligations of the Sales Tax, enabling them to reduce exposure to penalties and assess the exemptions potentially available to their organisation.
Agenda/topics covered
The concept and scope of the Sales Tax
Administrative requirements such as licencing, documentation, and reporting requirements
Common Sales Tax issues such as the availability and eligibility of exemptions
Penalties, fines, and other compliance risks
Duration
Half-day
Delivery mode
Classroom/Virtual
Target audience
Finance directors
Tax controllers
Senior management
Finance and tax managers and executives
Financial analysts
Regulators
Academicians and accountancy students
Fundamentals of Service Tax
Since the repeal of the Goods and Services Tax (GST) and the implementation of Sales and Service Tax (SST), exposure to indirect tax compliance risk has increased.
For businesses, the correct classification of goods is paramount. With many items exempt from the Sales Tax, a misclassification can result in underpayment and late registration with the Royal Malaysian Customs Department, inviting back taxes and penalties.
Exemptions designed to preserve the single stage nature of the tax add further complexity, often with conditions that must be met and evidenced.
Objectives
This module provides an overview of the Service Tax framework, administrative requirements, and key issues companies must consider to remain compliant. It also covers the potential penalties in the event of non-compliance.
Outcomes
Learners will gain a clear understanding of the compliance obligations of the Service Tax, enabling them to reduce exposure to penalties and assess the exemptions potentially available to their organisation.
Agenda/topics covered
The concept and scope of the Service Tax
Administrative requirements such as licencing, documentation, and reporting requirements
Common Service Tax issues such as the availability and eligibility of exemptions
Penalties, fines, and other compliance risks
Duration
Half-day
Delivery mode
Classroom/Virtual
Target audience
Finance directors
Tax controllers
Senior management
Finance and tax managers and executives
Financial analysts
Regulators
Academicians and accountancy students
Tax considerations for Islamic finance
Although there are differences between Islamic banking and "conventional" banking, there are some fundamental principles that apply equally to both. In particular, rigorous risk management and sound corporate governance help to ensure the safety and soundness of the international banking system. In the light of the growing importance of Islamic banks and Sharia-compliant financial innovation, the increasing integration of Islamic financial services into global financial markets serves to strengthen this point.
Objectives
The principal objective of this course is to impart knowledge and expertise in the field of Islamic banking and finance. It enables the participants to understand the basis of Islamic banking and finance; differentiate the elements between the Islamic financial system and its conventional counterpart. The course will also cover the theories and concepts of the Islamic financial instruments used in the industry.
Outcomes
After the successful completion of the course, participants will have a basic understanding of Islamic Shariah and economic system, the concept of Riba, Gharar and other prohibited activities Islamic Law of contract, sales and purchase. Participants will be able to differentiate between Islamic and conventional banking and further understand the concepts of Takaful, Securitization and Sukuk as well as the rules of agency contract (Al Wakalah).
Agenda/topics covered?
Our Islamic finance courses cover everything from operations and the structure of financial products to the Sukuk market and Sharia-compliant alternatives to traditional insurance. Understanding the world of Islamic banking and finance gives you access to a number of lucrative, emerging markets.
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
- Finance Directors
- Tax Controllers
- Senior management
- Finance and tax managers/executives
- Financial analysts'
- Regulators, academicians and accountancy students
Managing the tax impacts of Covid-19 and other hot topics
COVID-19 pandemic has led to many businesses including SMEs being badly affected depending on which industry they are in. This course will provide various guidelines and further information with respect to the measures in the Economic Stimulus Package including PENJANA strategic initiatives as well as measures to deal with tax obligations and operational issues.
Objectives
This module provides an overview of the key tax measures and government strategic initiatives to address the COVID-19 pandemic and how to deal with tax obligations and various operational issues.
Outcomes
Ability to identify key tax measures and how to apply during the current situations.
Agenda/topics covered?
Various key tax strategic measures under the Economic Stimulus Packages & Penjana initiatives and how to apply these to each of the SMEs situations.
Duration
0.5 day
Delivery mode
Classroom/Virtual
Target audience
- Finance Directors
- Tax Controllers
- Senior management
- Finance and tax managers/executives
- Financial analysts'
- Regulators, academicians and accountancy students
Project cost review: Identifying qualifying capital expenditure
In computing tax payable, accounting depreciation for buildings and renovations is added back. Instead, industrial building allowance and capital allowance are available for certain category of assets.
It is therefore crucuial to raise awareness of how companies can claim the correct amount of allowances for tax purposes along with understanding the other incentives and grants available, such as Green Incentives and Accelerated Capital Allowances.
Objectives
This module covers the basics of what capital allowances are and the various rates. It will also cover how to identify qualifying expenditure and which documents are required for this process
Outcomes
Ability to identify expenditure which could potentially qualify for capital allowances
Agenda/topics covered?
- What is capital allowances?
- What does the legislation allow you to claim?
- What is the relevant case law?
- What documents are required for a CA review?
Duration
2 hours
Delivery mode
Classroom/Virtual
Target audience
- Finance directors
- Tax directors
- Chief financial officers / Financial controllers
- Tax managers
- Project/site managers
Real Property Gains Tax (RPGT)
In 1976, the Real Property Gains Tax (RPGT) Act was introduced to contain speculative activities in the real property market which had led to spiraling prices. The Act featured progressively-stepped tax rates corresponding to the holding period: the longer the property was held before disposal, the lower the tax rate. If the property was held for more than five complete years, the speculative motive was deemed not prevalent, therefore RPGT would be zero-rated.
With economic development and the rise of the middle class in Malaysia, there was upward mobility and ordinary citizens could afford to trade up to better residential properties. Hence, the once-in-a-lifetime exemption for a residential property was inserted so that citizens, as they improved their station in life, did not have to suffer RPGT on the disposal of their first/earlier homes.
Therefore, when first enacted, the RPGT Act was not primarily meant to be revenue-generating tax legislation: it was intended to curb the speculative activities in the property market. It is therefore crucial for companies to understand its scope, applicability, mechanism and reliefs to ensure that it is properly accounted for.
Objectives
This module provides better understanding of the applicability of RPGT, chargeability of RPGT and other exemptions and reliefs provided under the Act.
Outcomes
By the end of the lesson, participants should be able to understand the meaning of RPGT, the chargeability of RPGT, the treatment of gifts and various other topics.
Agenda/topics covered?
- Basic principles
- Definition of real property
- Determination of acquisition and disposal price and date of disposal
- Chargeable gain
- Allowable loss
- Circumstances where disposal price equals acquisition price
- Exemptions
Duration
0.5 day
Delivery mode
Classroom/Virtual
Target audience
- Finance Directors
- Tax Controllers
- Senior management
- Finance and tax managers/executives
- Financial analysts'
- Regulators, academicians and accountancy students
Tax compliance obligations and administration
Compliance with local accounting legislation, standards and reporting timeliness is an important requirement for each company. With the speed of change in tax and accounting laws in Malaysia, it may be difficult for companies to stay on top of changes to the law and changes to their application in your tax filing and compliance procedures.
Additionally, due to uncertainties surrounding the interpretation of tax laws, there has been an increase in disputes. The increasing sophistication and expertise of the tax authority means that the taxpayer, now more than ever, needs support and advice from experts at all stages of the tax compliance life cycle. This course provides detailed tax compliance obligations and tax administrative that every company needs to adhere to.
Objectives
This module covers tax compliance requirements that are onerous on taxpayers as any non-compliance would attract penalties. This course aims to provide organisations better understanding of how to comply with tax compliance obligations and tax administrative in Malaysia.
Outcomes
Ability to understand the tax compliance obligations and tax administrative which can minimise non-compliance penalties and costs.
Agenda/topics covered?
Tax compliance obligations and tax administrative that companies need to know.
Duration
0.5 day
Delivery mode
Classroom/Virtual
Target audience
- Finance Directors
- Tax Controllers
- Senior management
- Finance and tax managers/executives
- Financial analysts'
- Regulators, academicians and accountancy students
Withholding tax
In an increasingly global environment, payments to nonresidents are becoming more commonplace resulting in withholding tax exposure. It is therefore crucial for companies to understand its scope, applicability, mechanism and reliefs to ensure that it is properly accounted for.
Objectives
This module provides better understanding of the applicability of withholding tax and various issues arising from payment to non-residents which might be overlooked by companies.
Outcomes
Ability to understand the applicability of WHT and various issues arising from dealing with non-residents service providers.
Agenda/topics covered?
Withholding tax (“WHT”) covering:
- Objective of withholding tax and brief overview of WHT
- Services under a contract
- Special classes of income under Section 4A
- Interest and royalties
- Other gains and profits under Section 4(f)
- Payment for software / Public rulings / Exemptions
- Impact of double tax agreements
- Mechanism and payers obligations
- Compliance and penalty provisions
Duration
0.5 day
Delivery mode
Classroom/Virtual
Target audience
- Finance Directors
- Tax Controllers
- Senior management
- Finance and tax managers/executives
- Financial analysts'
- Regulators, academicians and accountancy students
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