Courses @ UNIRAZAK

The Malaysia Taxation segment is offered as an elective segment in the CPA Program professional level. This is a local variant of the taxation segment in the CPA Program. The segment will enable the students to acquire country-specific knowledge of the Malaysian taxation system. This unit provides extended formal academic support for full time students concurrently enrolled in the Taxation segment of the CPA program. Topics include; Structure of Income Tax, Assessable income, capital gains, individuals, partnerships & SST.

• Explain Malaysian taxation system, a sound foundation of the principles of taxation of income applied in the taxation of individuals, unincorporated businesses and corporations.
• Describe of the investment incentives in Malaysia as well as the provisions of the Real Property Gains Tax Act 1976.
• Explain of the indirect taxation system.