Module Texts
Choong, Kwai Fatt. 2006. Malaysian Taxation, Principles & Practice. Infoworld
Thornton, Richard. 2006. Thornton's Malaysian Tax Commentaries. Sweet & Maxwell, Asia
Yeo, Alan. 2006. Preparing Taxation Computations, 4th edition. YSB Management Sdn Bhd
Module Resources
The University Library and Learning Resources
Legal databases
Email
Internet
Module Learning Strategies
The learning strategy for this module requires students to commit 150 learning hours (including assessment). Of this, there will be 63 hours of class support and 87 hours of independent and self-directed study. Learning support material will be provided for the module.
Module Indicative Content
This module aims to introduce students to the Malaysian taxation system. Students will be introduced to the legal framework, the administration bodies, the historic bases of taxation and the basic economics of taxation. Direct taxation knowledge will then be developed in a number of key taxation schedules with students then building these into comprehensive income computation. The taxation of capital gains will be introduced with students being able to produce capital gains tax computation for transactions and individuals for the year.
Module Additional Assessment Details
Details :- 2 Hour Examination which assesses All Learning Outcomes.