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PERSONAL INCOME TAX

1. NAME OF COURSE / MODULE


(CUKAI PENDAPATAN INDIVIDU)
2. COURSE CODE MAE4023
3. NAME(S) OF ACADEMIC STAFF DR. MOHD ADHA BIN IBRAHIM
People and business have to pay tax annually. Normally they tend to pay more than
they suppose to without knowing that those certain items are exempted. Lack of
knowledge on taxation laws, also contribute to various illegal act in computations. It
RATIONALE FOR THE
is important to educate and bring people closer with taxation environment in
INCLUSION OF THE
4. Malaysia. Thus this subject introduces to students rationally to equip them with
COURSE/MODULE IN THE
knowledge and skills about basic concepts and principles of taxation, tax
PROGRAMME
calculations income and expenditure which should be reported to Inland Revenue
Board of Malaysia (IRBM), various reliefs in order to achieve tax savings without
violating any laws and promoting tax compliance among students.
5. SEMESTER & YEAR OFFERED Semester 4 / Year
Face to face:
Total Guided and
TOTAL STUDENT LEARNING L T P O Independent Learning:
6.
TIME (SLT) 28 14 - 6
120
L=lecture ; T=Tutorial; P=Practical; O=Others (Exam)
7. CREDIT VALUE 120/40 = 3.00 (3 credit); 2+1
8. PREREQUISITE (IF ANY) NIL
1. To familiarize students with tax systems, computations and personal taxation in
Malaysia
2. To equip student with knowledge and skills related to tax calculations for
9. OBJECTIVES
individuals and business.
3. To expose students with concepts of taxation for sole-proprietors.
4. Create concern of their responsibilities towards taxation.
At the end of the course, learners will be able to:
1. Understand tax systems, computations and personal taxation in Malaysia.
(LO1-C3)
10. LEARNING OUTCOMES
2. Compute tax payable for individuals and sole-proprietors. (LO2,-P3, LO7-LL2,
A2)
3. Apply concepts of taxation for individuals and sole-proprietors. (LO2-P3)
Student should be able to develop a good understanding on taxation for personal in
11. TRANSFERABLE SKILLS Malaysia, appropriate income tax calculations skills through a process of lectures
and tutorials.
Teaching-learning strategy:
The course will be taught through a combination of formal lectures,
exercise, group work, using authentic materials, informal activities and various
textbooks. Collaborative teamwork will be fosters throughout the course. The
TEACHING-LEARNING AND use of examination and internal reporting assessment will assess the students
12. ability to apply theoretical concept in context.
ASSESSMENT STRATEGY

Assessment strategy:
Formative
Summative
This course aims to give an understanding to the students on principles of
Malaysian taxation system. It discusses relevant laws, regulations and case laws
that focuses on individual taxpayers. This course covers several topics including
13. SYNOPSIS
residence status, employment income, business income and capital allowances.
Some of these topics provide a good foundation on fundamentals of corporate
taxation.
14. MODE OF DELIVERY Lectures and tutorial (SCL)

Component %
ASSESSMENT METHODS AND Continuous Assessment 40
15.
TYPES Final examination 60
Total 100

Search)Assessment (Library
Test/Quiz/Exam

Assignment

Self-study
tutorial
lecture

Total
TOPIC

Basis of Malaysian Taxation 2 0 2 4


Tax Administration 2 1 3 6
Individual Residence Status 2 1 4 7
CONTENT OUTLINE OF THE
16. COURSE/MODULE AND SLT PER Employment Income 4 2 8 14
TOPIC Other Sources of Income 4 2 8 14
Business Income 2 2 6 10
Individual Taxation 6 3 12 21
Real Property Gains Tax for Individual 2 1 3 6
Stamp Duty 2 1 3 6
Goods and Services Tax 2 1 3 6

Continuous Test/Quiz/Assessment 3 1 4 6 14
FINAL 3 9 12

TOTAL 28 14 6 1 4 67 120

Main reference:

1. Jeyapalan Kasipilai (2017). A Guide to Malaysian Taxation: McGraw-Hill


(Malaysia) Sdn. Bhd.

Additional references:
17. REFERENCES
1. Income Tax Act 1967 (with amendments) and Public Rulings
2. Faridah Ahmad and Loo Ern Chen (F&L). 2009. Fundamentals of Malaysian
Taxation. Kuala Lumpur: Prentice Hall
3. Choong Kwai Fatt (2013). Malaysian Taxation, Principle and Practice.
Infoworld.
4. Yearly Budget commentary issued by MIA, CTIM and MICPA.