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TABLE OF CONTENTS
TITLE
TITLE PAGE
DECLARATION
II
ACKNOWLEDGEMENT
SYNOPSIS
IV
SINOPSIS
V
TABLE OF CONTENT
1
LIST OF ABBREVIATIONS
3
LIST OF FIGURES
4

I

III

CHAPTER 1.............................................................................................................. 5
ORGANISATION’S COMPANY BACKGROUND............................................................5
1.1

INTRODUCTION......................................................................................... 5

1.2

THE IRBM’S PROFILES...............................................................................6

1.3.1 The History of IRBM, Ipoh Branch (IRBM)..............................................7
1.4 THE OBJECTIVE OF IRBM IPOH.....................................................................8
1.4.1 Corporate Objectives.............................................................................8
1.6

THE BOARD MEMBERS OF IRBM..............................................................11

1.6.2 The Organisation Chart Ipoh Branch........................................................13
1.7

LOGO AND THE FLAG OF IRBM................................................................14

1.8

CONCLUSION........................................................................................... 16

CHAPTER 2............................................................................................................ 16
OPERATION, PRODUCTS &SERVICES.....................................................................16
2.1

INTRODUCTION.......................................................................................17

2.2

COMPANY GENERAL ROLES.....................................................................17

2.3 Responsibilities.......................................................................................... 18
2.4

FUNCTION OF DEPARTMENTS...................................................................19

2.4.1 Tax audit..............................................................................................20
2.4.2

Tax Collection.....................................................................................22

2.4.3 Reinforcement & Detection Units........................................................24
2.4.4 Legal Department.................................................................................25
2.4.5

Customers Services...........................................................................25

2.4.6

Stamps Duty......................................................................................26

2.4.7 Real Property Gains Tax units................................................................28
2.4.8 Administration & Finance......................................................................30
2.5 Services....................................................................................................... 31
2.6

Product.................................................................................................... 32

1

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2.7) CONCLUSION..............................................................................................33
CHAPTER 3............................................................................................................ 35
COMPANY’S MANAGEMENT STRATEGY..................................................................35
3.1 INTRODUCTION...........................................................................................35
3.2 Vision, Mission, Slogan, Motto and the objective IRBM Ipoh Branch..........36
3.2.1 Vision:................................................................................................... 36
3.2.3 Mission:................................................................................................. 36
3.2.4 Quality Policy:.......................................................................................36
3.2.5 Slogan:.................................................................................................. 36
3.2.6 Services Motto:.....................................................................................36
3.3 The Internal and External Factor of the Organisation (SWOT)......................36
3.3.1

Internal Factor....................................................................................37

3.3.1.3 The External Factor............................................................................39
3.3.1.4 Threats............................................................................................... 41
3.3.1.5 Opportunities.....................................................................................42
3.4 THE RECOMMENDATION FOR FUTURE.........................................................45
3.5 Conclusion................................................................................................... 47
CHAPTER 4............................................................................................................ 48
INDUSTRIAL ANALYSIS...........................................................................................48
4.1 INTRODUCTION...........................................................................................48
4.2

THE DUTY PERFORMANCE OVERALL WEEK..............................................48

4.2.1 Administration and Financial Units.......................................................48
4.2.2 Mailing Units............................................................................................. 49
4.2.3 Law Department..................................................................................50
4.3

SUITABILITY OF TRAINING WITH FIELDS OF STUDY..................................51

4.4

Strength and weaknesses in Training......................................................52

4.4.1 Strengths............................................................................................. 52
4.4.2 Weaknesses.........................................................................................53
4.5

Encounter Problems................................................................................54

4.6

Conclusion.............................................................................................. 55

CHAPTER 5............................................................................................................ 56
conclusion............................................................................................................. 56
5.1

INTRODUCTION.......................................................................................56

5.2

THE PERSONAL OPINION ABOUT IRBM....................................................56

5.3

SUGGESTION AND RECOMMENDATION...................................................58

5.4

Overall Summarization............................................................................59

REFERRENCES...................................................................................................... 61
ATTACHMENT A..................................................................................................... 62
Attachment B........................................................................................................ 63
ATTACHMENT C..................................................................................................... 65

2

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LIST OF ABBREVIATIONS










AIPM Prime Minister’s Innovation Award
IRBM Inland Revenue Board Malaysia
IRD Inland Revenue Depertment
ITA Income tax act
JPA Jabatan Perkhidmatan Awam
LHDN Lembaga Hasil Dalam Negeri Malaysia
MTD Monthly Tax Deductions
PKCP Pesuruh Khas Cukai Pendapatan
RPGT Real Property Gain Tax
WAP Wireless Application Protocol

LIST OF FIGURES AND TABLES

1. Figure 1.5 : Location IRBM maps in Ipoh
Sources: Google maps
3

6. Figure 1. Table1.3.2: Ipoh branch organisation chart Sources: Annual Report Desk Fail ( Page 13 ) 4.1.[Type text] ( Page 10 ) 2.6: Organisation board Sources: Official IRBM website ( Page 11 ) 3. Table 3.1 : The flow out chart of the Tax Audit frame work Sources: Tax Audit Framework IRBM ( Page 21 ) 6. ( Page 43) CHAPTER 1 ORGANISATION’S COMPANY BACKGROUND 1.1. In 1 Mac 1996 IRD was first time incorporated and known as the Inland Revenue Board of Malaysia or Lembaga Hasil Dalam Negeri Malaysia (LHDN) arising from the Government suggestion during the Budgeting Presentation 4 .7: Logo and flag of IRBM Sources: Google website ( Page 14 ) 5. objective and philosophy.3.1 INTRODUCTION This chapter consist of the explanation of a company’s background consist of introduction about the company organisation’s name. Table 3. Figure 1.4 : External Analysis 8. company’s location.3 :Internal Analysis ( Page 39 ) 7. Figure 1.

[Type text] for the year 2013 by the Minister of Finance on 30 October 1992. In the year 1967. the ordinance has been merged with the Sabah Income Tax Ordinance’s 1956 and the Sarawak Income Tax Ordinance’s 1960 become Income Tax Act 1967 which has been enforced on the first January 1968. 1. 5 .2 THE IRBM’S PROFILES The Inland Revenue Board of Malaysia (IRBM) was established by the government when the Income tax start been introduced in the Malaya Federal on 1 January 1948 with enforcement of Income Tax Ordinance 1947. This Act allocates IRBM to acts as the main revenue collecting agencies of the Ministry of Finance.The establishment of this board is due to accordance the enforcement of the Inland Revenue Board Malaysia Act 1995 (Act 533) that has been enacted on 16 February 1995.

2) Petroleum (Income Tax) Act 1967. the first Return Form has been issued. This Board is responsible for the overall administration of direct taxes under the following Acts: 1) Income Tax Act 1967. 4) Promotion of Investments Act 1986. The Income Tax Office is firstly known as the Income Tax Department and then transformed into the Inland Revenue Department (IRD) in 1957. In 1 Mac 1996 IRD was first time incorporated and known as the Inland Revenue Board of Malaysia or Lembaga Hasil Dalam Negeri Malaysia (LHDN) arising from the Government suggestion during the Budgeting Presentation for the year 2013 by the Minister of Finance on 30 October 1992. 3) Real Property Gains Tax Act 1976. about 60. 6 .The establishment of this board is due to accordance the enforcement of the Inland Revenue Board Malaysia Act 1995 (Act 533) that has been enacted on 16 February 1995.000 Income Tax Form has been sent to the potential taxpayer and about 51. In the 1948 of November and December also in the early of 1949.[Type text] On 1 November 1948.000 income tax form has been returned. This Act allocates IRBM to acts as the main revenue collecting agencies of the Ministry of Finance. IRBM was established in accordance with the Inland Revenue Board of Malaysia Act 1995 to give it more autonomy especially in financial and personnel management as well as to improve the quality and effectiveness of tax administration.

PERAK 1. Cameron Highland and Pahang is under the administration of Ipoh branch.94 Brewster Road. the Ipoh Branch has been established. Pulau Pinang and Malacca. the increasing number of files and the number of workers cause this branch has been moved to the Chinese Association of Sale and Purchase rubber is located at no. 7 . At this moment. Jalan Ali Pitchay. this branch was occupying the whole fourth level in the building. In the year 1976. in the whole state include Perak. Ipoh and was placed on the second floor of the building.1 The History of IRBM. Ipoh . Jalan Tambun Ipoh. The Salaries Department and Investigation Centre has been moved to the 3rd and 4th level of the Bangunan Federal Realty.3 THE HISTORY OF INLAND REVENUE BOARD OF MALAYSIA.[Type text] 5) Stamp Act 1949. After that. Ipoh Branch (IRBM) On 1 September 1951. which also known as Jalan Sultan Idris Shah. after the establishment Kuala Lumpur branch. In 1959. 1. 28 Jalan Hussin. this branch has been moved to the Wisma U Meng (now known as Maybank Trust Building Hasil at No.Perak.128. After 25 years of occupying in the building at Jalan Ali Pitchay. 6) Labuan Offshore Business Activity Tax Act 1990. In the next year 1981. the district administration has been made in 1953 which the first office of Ipoh branch is located at the level 1 . Chua Cheng Bok building .3. Perak. on July 16. 2. 1984.

Increase the level of compliance among the taxpayers to the relevant tax regulation. the IRBM will always be one step ahead and make an innovation continuously so that they will become a world class tax services. The Operation objective  Collect the taxes without incurring a high burden o the public at a  minimal cost to the government.4 THE OBJECTIVE OF IRBM IPOH 1.[Type text] 1.2 COMMITMENT OF IRBM To further enhance the management aspects of the taxation. fair and equitable tax systems. To produce a public confidence in the  superiority of the present tax system To encourage the public voluntarily to pay taxes about the fairness and the The Branch Objective  To increase the revenue through the assessment and collection of all sources can be taxed according to the guidelines and provision  under the ITA 1967 and the other related legislation.4. To determine the payment of any tax that should be taxed in  upholding the principles of justice for all parities. 1. IRBM was practising an innovation culture that based on integrity and ethics since the strong value of integrity will give benefit the 8 .1 Corporate Objectives The general objective  To create and implementing an effective.4.

• Collect taxes according to the laws of the country. • Provide friendly.[Type text] organization. • Carry out our duties with efficiency.This also can be seen in their pledge: We. helpful and satisfying service. honesty. pledge that we will. the officers of the Lembaga Hasil Dalam Negeri Malaysia. • Encourage the public to pay the correct amount of taxes voluntarily. 1. • Install public trust in the fairness and excellence of our tax administration. full responsibility and a positive outlook. • Focus our energy and efforts to achieve the objectives of our organization.5 COMPANY NAME AND THE LOCATION 9 . And are determined to. • Forever strive to improve the image of the Lembaga Hasil Dalam Negeri Malaysia. IRBM continuously makes an improvement and innovation in the development of electronic services network to offer to the customers. • Uphold the values of trustworthiness. quality and effectiveness. The IRBM commitment in injecting an element of innovation and creativity is recognized when being awarded as Prime Minister’s Innovation Award (AIPM) 2009 and on 2010.

For Ipoh IRBM Branch .IRBM.Jalan Tambun Ipoh. Wisma Hasil . it located at Wisma U Meng building. estate duty. petroleum income tax. They also can be contact by their official website http://www. stamp duty and any other taxes as may be agreed between the Government and the Board Director.my and contact number 05-5475522 or fax number at 5475668/05-575707. known as Income Tax Office) and is one of the main revenue collecting agencies under the Ministry of Finance act as agent of the Government and provide services in administering. Peti Surat 250.[Type text] Inland Revenue Board of Malaysia (IRBM.5 : Location IRBM maps in Ipoh Sources: Google maps 10 . The IRBM Ipoh branch location can be identifying as shown as in the maps below: Figure 1. real property gains tax.org. Perak. No.30906 Ipoh. assessing.hasil. known as Income Tax Office) consists of several departments as well as several branches in every state. collecting and enforcing payment of income taxes.128.

6: Organisation board Sources: Official IRBM website Members of the Board The Inland Revenue Board of Malaysia consists of: Chairman: YBhg Tan Sri Dr.[Type text] 1. Mohd Irwan Serigar Bin Abdullah Secretary General of Treasury Treasury Malaysia 11 .6 THE BOARD MEMBERS OF IRBM Figure 1.

Yusop Private Consultant Ybhg Dato’ Mohd Salleh Bin Mahmud Private Consultant 1. Abdul Rahman Commisioner of Law Revision and Law Reform Law Revision and Law Reform Division Ybhg Datuk Haji Shuib Bin Md.[Type text] Members: Ybhg Tan Sri Mohamad Zabidi Zainal Director General of Civil Service Malaysia Civil Service Department Ybhg Datuk Wan Selamah Binti Wan Sulaiman Accountant General of Malaysia Accountant General’s Department Ybhg Dato’ Siti Halimah Binti Ismail Secretary of Tax Analysis Division Ministry of Finance Ybrs Cik Junaidah Binti Hj.2 The Organisation Chart Ipoh Branch 12 .6.

The Chief Chief Ass.2: Ipoh branch organisation chart Ipoh Ipoh Director Director En. Chankngari@Yusuf En.7 LOGO AND THE FLAG OF IRBM Figure 1. Ass. The Chief Chief Ass.7: Logo and flag of IRBM 13 . Director Director Leong Tuck Heng Heng Leong Tuck Customer Customer Services Services Kelsum Yasin Kelsum Md Md Yasin RPGT RPGT Sarina Mohd Sarina Mohd Ibrahim Ibrahim Stamp Stamp Duties Duties Shamsiah Mohd Shamsiah Mohd Radzi Radzi Inspetoration Inspetoration Razimah Yunus Razimah Yunus The Ass.6. Director Director Zaleha Husain Zaleha Husain Desk Desk Audit Audit Noorlia Shah Noorlia Shah Bidin Bidin ASS ASS GROUP GROUP 2 2 Mohd Ahmad Mohd Ahmad Fazly Fazly Ramly Ramly ALS GROUP 1 ALS GROUP 1 Anuar Yaakub Anuar Yaakub ALS 2 ALS GROUP GROUP 2 Rajendran Rajendran Muniandy Muniandy Desk Desk Audit Audit Hamidah Hamidah Omar Omar Desk Desk Audit Audit Nabihah Nabihah Che Che Hussin Hussin Document Document Management Management Sree Sulosana Sulosana Sree Ramanathan Ramanathan Chettiar Chettiar The Chief Ass. The Chief Director Director Norashikin Rafie Norashikin Rafie Legal Legal Nor Asmah Adam Adam Nor Asmah Account Account Receivables Receivables Maznah Mohamed Maznah Mohamed Zan Zan Repayment Repayment Nor Aryanti Aryanti Abdul Abdul Nor Rani Rani ALS ALS GROUP GROUP 3 3 Basariah Basariah Ayoep Ayoep PCB PCB AUDIT AUDIT Ismail Ibrahim Ismail Ibrahim Sources: Annual Report Desk Fail 1.[Type text] Figure 1. Chankngari@Yusuf Daud Daud Executive Officer Officer Executive Assistant Assistant Suliana Ahamad Shabri Shabri Suliana Ahamad Administration Administration and and Finance Finance Rahman Rahman Bin Bin Abd Abd Manan Manan Deputy Deputy Director Director branch branch Siti Siti Zaliha Zaliha Ghazali Ghazali The Ass. Director Director Tan Tuan Tuan Tan Tuan Tuan ASS ASS GROUP GROUP 1 1 Lim Lim Chong Chong Huat Huat The The Chief Chief Ass. Ass.

[Type text] Sources: Google website IRBM's new flag and logo represent the mission. the equilibrium. two yellow and blue columns at the both side and one white column in the middle of the flag IRBM logo. This column reflects the pulse of the IRBM in committed to the effective use of resources for the direct tax revenue in order to achieve national development goals. The five columns are in line with represent the principles of IRBM and as a symbolization of justice and an equality of IRBM administrator to perform their functions as the direct tax nation. integrity. the fairness and the transparency in tax administration. 14 . a responsibility. This flag has five columns which the two blue columns on the left and right side of the flag. Each of the blue columns means IRBM mission to give a high quality and integrity tax services towards improving the voluntary compliance.

estate duty. fair and equitable of tax management system. 1. real property gains tax. This also represents the committed IRBM mission and vision due to meet the quality of innovation policy towards to facilitate the client tax responsibility.[Type text] The two yellow columns represent the integrity of IRBM tax administration and implementing an effective. to ensure voluntary compliance and improve the corporate image IRBM. professionalism and the integrity to carry out their duties. delivering the best services to our customers. petroleum income tax.8 CONCLUSION IRB Ipoh branch is a company with high competitiveness. collecting and enforcing payment of income taxes. and has its own advantages. Its one of the main revenue collecting agencies under the Ministry of Finance act as agent of the Government and provide services in administering. stamp duty and any other taxes as been agreed between the Government and the Board Director. Service provided emphasizing the excellence of civil servants and make IRBM as a premier organization of tax in respect of all groups and communities. assessing. The white column represents the responsibility as the tax administrators adhere to the principles of rule of the country.I 15 .

estate duty. It’s also describe about the general function of the IRBM and existing department or main units that have been operate under the IRBM Ipoh Branch and the framework. Besides that. petroleum income tax. products and services that provided by IRBM to its customers. PRODUCTS &SERVICES 2. Inland Revenue Board of Malaysia (IRBM. As the national direct tax collecting agent.[Type text] CHAPTER 2 OPERATION. collecting and enforcing payment of income taxes. known as Income Tax Office consists of several departments as well as several branches in every state.IRBM. real property gains tax. stamp duty and any other taxes as been agreed between the Government and the Board Director. 16 . IRBM was committed to the recommended and government also has their commitment to increase the delivering of services system across all Jabatan Perkidmatan Awam (JPA). known as Income Tax Office) and is one of the main revenue collecting agencies under the Ministry of Finance act as agent of the Government and provide services in administering. this chapter will show the relationship between each unit to the others and their goal achievement strategies. assessing.1 INTRODUCTION This chapter will introduce about the operations.

they also act as collection agent on behalf of any lending body of the recovery of loans due for repayment to that body under any written law. estate duty and such other taxes. To perform such other function as are conferred on the Board by any other written law. To participate in meetings. Promotion of Investments Act 1986. The IRBM also administers the Double Taxation Agreements signed between the Government of Malaysia and other countries as well as observing laws relating to its functions. 3. which are: 17 . Income Tax Act 1967. 5. 4. 6. assessing. petroleum income tax. and Labuan Offshore Business Activity Tax Act 1990. 2.[Type text] 2. Labuan offshore business activity tax. 2. Petroleum (Income Tax) Act 1967. Real Property Gains Tax Act 1976. They also advance the Government on matters relating to taxation and to liaise with the appropriate ministries and statutory bodies on such matters.2 COMPANY GENERAL ROLES The roles of the Board are to act as agent of the Government and to provide services in administering. discussions and agreements in or outside Malaysia in respect of matters relating to taxation. Stamp Act 1949. real property gains tax.3 Responsibilities IRBM is responsible to the Government in administering the following laws: 1. Besides that. collecting and enforcing payment of income tax. stamp duties.

2. The LHDN also administers repealed acts for past years cases such as Estate Duty Enactment 1941 and Share Transfer Tax Act (Land Based Companies) 1984. Government Proceeding Act 1956. the collection and the enforcement Development Division the assessment of income tax. 10.Subordinate Court Rules 1980. Companies Act 1965. Interpretation Act 1948 and 1967. 8. 9.Rules of High Court 1980.Criminal Proceeding Code. the State Director offices are a responsible in discharging the policies laid down by the head office as well as to be 18 . 11. Besides that. they also provide advice the government on overall matters relating to taxation. Meanwhile. The Department of at the head office is a as for dealings the policy makers which involves the administration. 14. stamp duties and other taxes as agreed by the government and their IRB. Bankruptcy Act 1967. 3. followed by the state office of the Director which is located in every state and territory as well as the final stage of the branches or at centres each of the states. 4.4 FUNCTION OF DEPARTMENTS IRB organizations operate in accordance with the authority centres which consists of the highest IRBM the head office centred in Kuala Lumpur. 6. Court of Judicature Act 1964.Companies Winding-Up Rules 1965. 2. Property Gains Tax. Federal Constitution.Penal Code. Limitation Act 1953. Inland Revenue Board of Malaysia Act 1995.[Type text] 1. 5. the Estate Duty. petroleum tax. 12. 7. National Land Code 1965. 13.

Usually the taxpayers will be informed before external internal audit visits carried out. The taxpayer possible is called to the office of The ii. It involving issues of tax adjustment of simple and are conducted through correspondence. In the organisation IRBM under Ipoh Brach. The Objective of Tax Audit Unit: The main objective of tax audit is to encourage voluntary compliance with the tax laws and regulations and to ensure that a 19 .4. there are 8 main activities that permanently operating which is by carry out by units: a) b) c) d) e) f) g) Tax Audit Tax Collection Reinforcement & Detection Legal’s Customers Services Stamps Duty Real Property Gains Tax h) Administration & Finance 2. Tax Audit is carrying out by two methods which is: i. IRB to be interviewed for purpose of getting further information.1 Tax audit Their responsibility is to make sure the taxpayer to comply with the provisions of the current taxation laws and regulations in the environment. For the last are branches in each state. Field Audit Field audit carried out on the premises of taxpayers. A branch is responsible for the implementation of the policies prescribed by the head office and instructions made by the state director. Desk Audit A desk audit is carried out at the IRB offices. It involves a review businesses records and also records of non-business taxpayers.[Type text] accountable to the branches and centres.

Table1. the tax audit activity is one of the measures undertaken by IRBM to educate and create awareness of taxpayers towards their rights and responsibilities under the provisions of the ITA. the audit officer is required to ensure that the correct amount of income has been reported and the right amount of tax has been paid in accordance with the tax laws and regulations.[Type text] higher tax compliance rate is achieved under the Self Assessment System. In this regard.1 : The flow out chart of the Tax Audit frame work: 20 . The purpose of achieving voluntary compliance.

If the business premises does not suitable for conducting audits. Under certain circumstances. the letter will be issued to inform the audit. taxpayerstax may suggest to other place. The audit officer. obtain an overview of the taxpayer’s business activity and to discuss the audit. Settlement of Audit After concluding the audit work. Examination of Records The audit officers will examine all documents and records necessary to ascertain that the correct amount of income has been reported.During the audit process. An intitial Audit A taxpayer who is selected for an audit will be notified by a letter. a letter posted the notice records should be available for an audit as well as the names of officers who will carry out the audit. Sources: Tax Audit Framework IRBM 21 . the person responsible for the handling of taxpayer’s business records will also be interviewed. the audit officer will prepare an audit findings report for approval by the Branch Audit Manager. shall discuss the proposed adjustments with the taxpayer.[Type text] Audit vanue Audit is carried out on-premises businesses taxpayers. Apart from the the date of visit. the taxpayer is required to be present at the IRBM’s office for discussion on the proposed tax adjustments. The Visit The audit normally starts off with an interview to enable the audit officers to meet the taxpayer. together with at least one senior audit officer. normally confirmations visits will be notified by phone first. If there is no adjustment.

IRBM has implemented various methods to reduce the amount of tax arrears. The collection mechanism adopted to collect current taxes and tax arrears is continuously streamlined to ensure the effectiveness of tax collection activities. unit trusts and investment trusts Failure to adhere to the instalment payment schedule will result in a tax increase of 10% on the balance of unpaid instalment for both categories of taxpayers. trust bodies. The tax debt or tax arrears must be kept at a minimum in order to achieve the targeted performance.[Type text] 2. The calculation of MTD is adjusted with: a) Giving exemptions to allowance/perquisite/gift/ benefits which are tax exempted (Budget 2009). co-operatives. b) To include the value of benefits in Kind/Value of Accommodation as part of salary (if applicable). 3) Collection of withholding tax 22 . c) Allowing deduction/rebate claims for any of the months.2 Tax Collection Tax collection units is the main agency to the government in ensuring the tax is collected efficiently and effectively. 2) Monthly tax deduction Individual taxpayers with salaried income may pay taxes through Monthly Tax Deductions (MTD) deducted by their employer from the employee’s monthly salary.4. There are many types of ways tax collection methods: 1) Tax collection instalment methods There are two categories of tax collection through instalment payment: a) Individual taxpayers with business income: b) Companies.

23 . Business Survey Business survey operations are being carried out by this units for the taxpayer’s business premises in an effort to improve compliance. to expand the tax base and to collect taxpayer’s basic information. 2. taxation consultancy services on record keeping laws and tax regulation that must be complied with are also provided to taxpayers. They also carry out an activity to detect non-compliant taxpayers to notify the changing of their addresses or no reason for the returned delivered form. The enhancement of these units allows the detection unit to detect and assessing the tax payers who is rigid and fails to report their income taxes correctly and accurately.3 Reinforcement & Detection Units This department is responsible to create a planning for the annual programs for the branch detection. In addition. A review of the implementation of the scheduler tax deduction and tax instalment schemes are also made during the business survey operation.4. they also are performing all the instructions and the action in order to help the process of tax collection provide a more efficient as well as competitiveness. Besides that.[Type text] Tax on several types of payment that received by non-resident from resident payers in Malaysia is collection by carried out for the types of income under the provision of the Income Tax Act (ITA) 1967.

2. while new activities will be introduced to reach and benefit the target groups. 1) Advise and enacted the legislation  Making a reference to the top legal officer  Give an advice also an opinion about the procedure in criminal and 2) The tax appeals and the judicial review  Make sure all the cases is sent to the PKCP in the period time  given Immediately inform to the Director Officer about the judicial  review to extend to the Legal Department Inform the Department the progress of the cases that have  been decided by court.4. To make sure the follow up action has been decide by the  court. future taxpayers. especially on taxpayers’ rights and responsibilities. tax agents.5 Customers Services The main purpose of the implementation of the customer service program and units is to create tax awareness and knowledge to taxpayers. To make sure the witness that has been involved in the judgement come to the courts as has been decided.4 Legal Department The legal department is responsible in managing any case that occurs due to the taxpayers who is rigid in the tax payment.[Type text] 2. All their acts were performing based on the Office Director regarding the matter in laws.4. employers and the public. Existing activities will be enhanced. 24 .

enabling taxpayers to send the completed form directly to the LHDN. Ad Valorem Duty 25 . In addition.stamp duty is levied on legal. The Assessment and Collection of Stamp Duties is sanctioned by statutory law now described as the Stamp Act 1949 TYPES OF DUTY a. while serving as a facility to reach the LHDN and to download Obtaining and sending return forms Apart from posting tax return forms to all eligible taxpayers. An instrument is defined as any written document and in general. The person liable to pay stamp duty is set out in the Third Schedule of Stamp Act 1949. either by: ■ Direct interaction at service counters at branches nationwide. throughout the talks. at payment counters. and also workshops displays organised the latest information on taxation.6 Stamps Duty Stamp duties are imposed on instruments and not transactions. commercial and financial instruments. banks and bank portals electronically. the LHDN also provides a facility to download a copy of the tax return form from its website. the LHDN enhances dissemination of information through seminars.4. The courses website. 2. or ■ Phone call to the call centre.[Type text] Obtaining information The IRBM provides facilities for taxpayer have to communicate. year. Making payments Taxpayers may make tax payments through their employers. by mail. or ■ sending letters or e-mail from the website.

according to the value) is on:  Instruments of property including marketable securities . whichever is the greater. if stamped within 3 months after the time for stamping.[Type text] The rate of duty varies according to the nature of the instruments and the consideration stipulated in the instruments or the market value of the property. If it is not stamped within the period stipulated. including instruments creating contracts for payment of monies or obligation for payment of monies  Certain capital market instruments b.shares of other companies and of non-tangible property Instruments creating interests in property (e. The imposition of ad valorem duty (that is.g. Fixed Duty Duty is imposed without any relation to the consideration paid or amount stated in the instrument. if it has been executed outside Malaysia. Instruments liable to stamp duty are those listed in the First Schedule of the Stamp Act 1949 PENALTY (STAMP DUTY) An instrument may be stamped within 30 days of its execution if executed within Malaysia or within 30 days after it has been first received in Malaysia. commercial. mercantile or capital market  instruments A duplicate or a subsidiary or a collateral instrument that has been duly stamped. a penalty of: (a) RM25. The imposition of fixed duty is on:  A number of other legal.00 or 5% of the deficient duty. 26 . Tenancies and Statutory  Leases) Instruments of security for monies.

whichever is the greater. Through the Real Property Gains Tax (Exemption) Order 2007 [PU (A) 146/2007] Minister of Finance to exempt any person from all provisions ACKHT 1976 to the disposal of assets after March 31. 2007. (c) RM100. condos. if stamped after 3 months but not later than 6 months after the time for stamping. the Minister to exempt any person from the application of Schedule 5 of the Act for the 27 . whichever is the greater. 2010 through the Real Property Gains Tax (Exemption) Order 2009 [PU (A) 376/2009]. vacant land. Begin October 21. farms. This means that the disposal of any asset can be taxed from April 1. 2009 is exempted from RPGT.00 or 10% of the deficient duty. The exemption order has been cancelled with effect from January 1. houses. if stamped after 6 months from the time for stamping. If the disposal of chargeable assets made within 5 years from the date of acquisition of the asset can be taxed. 2.00 or 20% of the deficient duty. etc. Minister to exempt any person from the application of Schedule 5 of the Act for the payment of tax on the taxable profit on the disposal of any asset can be taxed on or after January 1.4.). 1988. 2007 until December 31.7 Real Property Gains Tax units Real Property Gains Tax (RPGT) is the rate levied on the profits from the disposal properties (flats. 2010 if the disposal is made after five years from the date of acquisition of the be taxable. ii. may be imposed. apartments. extended this tax on profits from disposal of the shares in the Company Real Estate.[Type text] (b) RM50.

(60. Example: ZZ Sdn Bhd to buy a home store on 02/24/2007 at RM240.000 Less: Price earnings 240. Taxable income using the above formula is as follows: RM Return value 300. 000 and sell on 04/02/2010 shop houses at RM300.000 x 20%) .[Type text] payment of tax on the taxable profit on the disposal of chargeable person on or after 01 Januari 2010 with the condition that the amount of taxable profit shall be determined according to the following formula: AxC B A is the amount of tax imposed on the taxable profits of such person in accordance with the applicable tax rate is reduced by the amount of tax imposed on taxable profits at the rate of five per cent.000 x 5% = 3.000 Exempt profits: (60. C is the amount of profits that can be taxed. Property holding period is 3 years. then the disposal is subject to a tax rate of 20%.000 (60.000 x 5%) x 60.000 = 45.000-45.000 The tax charges: 15.000) = 15.000 x 20%) Taxable profit: (60.000 x 20% = 3.000 Note: The effective tax rate is 5% on gains on disposal of assets (60. 000. B is the amount of tax imposed on the taxable profit in accordance with the applicable tax rate.000 Gain on disposal 60.000) 28 .

2. and also to make sure that the financial infrastructure is working efficiently. Administration Units The Administration functional to plan and guide operate affairs administrative. the IRB introduced the latest innovations to facilitate financial transaction delivery of Mobile Filing system ITRF or m-Filing. m-Filing is currently only eligible for submitting resident individual without business income tax form.8 Administration & Finance Financial Units Their responsibility is to provide estimates of expenditure and submit the Director Officer of State. Starting March 1. operating and development branch.5 Services This is a new service which is named m-Filing is similar to e-Filing that have been introduce by TRBM to their customers except it caters specifically for mobile browsers. all the application to loan a transportation and computer is manage by this unit. These apps are available to facilitate resident individuals who do not have income from business sources (must complete Form BE). it works to ensure that the administration. Other than that. 29 .[Type text] 2.4. service management. In addition. monitor development projects. management. staff members and practical student. They also control expenses. finance and accounts and procedures carried out in accordance with the instructions by the Director Board of Branch.

The taxpayer does not have to worry about the security of mFiling this application because the IRB still retains the existing usage of Digital Certificate similar to those used for e-filing application. This 30 .0 and above. 2) Enter this URL: https://mfiling. Accurate and Secure Requirements for m-Filing  Mobile browser  Network mode : WAP.my or log in to e-Filing website and click the 'm-BE 2011' icon. Among mobile devices supported are the iPhone and iPad with iOS version 4. Pin’ to register a Digital Certificate.hasil. the Android version 2. BlackBerry (OS 6 and above) and Playbook: Windows Phone 7.0 or above and 7.5 (Mango). GPRS.6 Product LHDNM ez-Filing is a one of their product which allows the taxpayers to submit their Tax Return Forms electronically via the internet. EDGE or 3G How to access m-Filing 1) Open your mobile browser.my/ and click ‘Permohonan No. 2.hasil. New users Visit https://e.gov. The filling and form submission information can be done anywhere without having to download any additional software. 3) Log in using the same Digital Certificate as you would use for eFiling.[Type text] Now taxpayers can use their mobile devices to fill out the BNCP and further explains the amount of tax incurred before the deadline of form submission latest by 30 April.2 (Froyo) and above. With m-Filing will BNCP delivery Easy.gov.

its consist more than 5 applications to use which is: 1) e-Daftar  To register as a new taxpayer as individual or company 2) e-Filling  Declare income and submit the Income Tax Return Form 3) e-PCB  Help the employers who do not have computerised payroll 4)  5)  6)  7)  8)  9)  sytem to calculate the MTD. e-Lejar Check the tax position e-SPC Employers reported employee cessation for tax clearance letter e-Datapraisi Prefill of remuneration particulars from employers in e-Filling SMS IRBM short massage services e-Bayaran Income tax payment facilities e-DataPCB Help employers to check the format and upload CP 39 text file 10) e-Kemaskini  Update personal details 11) STAMPS  An application for stamping approval and payment of duty 12) TAef  E-Filling for registered tax agents 13) Calculator PCB  Help employers and employees to calculate MTD 2. In this product.[Type text] service is available for free. this application was introduced to corporate taxpayers in 2003 and later it was expanded to individual taxpayers in 2004.7) CONCLUSION The focus improvement efforts and customer communications management. operation and administration of the law of responsibility and appreciation of positive corporate values include integrity and transparency factor in its duty as the direct tax collection agent. Initially. In 31 .

IRB emphasizes the sharing of experiences and best practices in tax administration and abroad.[Type text] addition to exploring new opportunities to improve the level of customer service.1 INTRODUCTION In 1 Mac 1996 IRD was first time incorporated and known as the Inland Revenue Board of Malaysia or Lembaga Hasil Dalam Negeri Malaysia (LHDN) arising from the Government suggestion during the Budgeting Presentation for the year 2013 by the Minister of Finance on 30 October 1992. IRB has been strengthened by the success of the reaction innovative and creative in maintaining service performance. The strategies implemented by the IRB in a holistic and rigorous appear to have an impact in terms of improving the quality of services and products provided to the community.The establishment of this board is due to 32 . CHAPTER 3 COMPANY’S MANAGEMENT STRATEGY 3.

This Act allocates IRBM to acts as the main revenue collecting agencies of the Ministry of Finance.2 Vision. 3.This this stage. Motto and the objective IRBM Ipoh Branch 33 . threat and opportunity also will be indentifying to improve the company performance. The strength. The main objective in this chapter is to describe about company management or context business is to determine the level of critical and important of the function and business area in the organisation. Mission. IRBM was established in accordance with the Inland Revenue Board of Malaysia Act 1995 to give it more autonomy especially in financial and personnel management as well as to improve the quality and effectiveness of tax administration. The company strategies must be plan by consider the function and this business area . it’s very important to understand about the environment IRBM operations which the main purpose to prepare the effective framework strategies. Slogan.[Type text] accordance the enforcement of the Inland Revenue Board Malaysia Act 1995 (Act 533) that has been enacted on 16 February 1995. in this chapter will describe detailed about the vision. weaknesses. So. mission and goal achievement.

4 Quality Policy: With integrity as a foundation.5 Slogan: Together we develop the nation 3.2. weaknesses. Strengths and weakness can include skill and expertise potential or competitive capabilities. SWOT can help to generate a summary of a strategic situation.[Type text] 3.3 The Internal and External Factor of the Organisation (SWOT) In order to generate the company strategies and performance. 3.2. effective processes and well  trained staff. Meanwhile the opportunities and threat is come from outside the organisation and environment. external opportunities and the threat it faces. size of operation.2. its cover:  Strengths that usually cover factors such a s product or services quality.6 Services Motto: The best services for you 3. Weaknesses tend to be internal to the organization such as relative size compared to the competition. lower costs than the competition.1 Vision: To be a Leader in Tax Administration 3.3 Mission: To provide taxation services with quality and integrity towards promoting voluntary compliance.2. SWOT analysis tool is use for establish the company strengths. In SWOT.2. amount of 34 . we are committed to giving the best services to our customers. 3.

 etc Threats take the form of competitor actions such as launch of new products rendering your goods obsolete or unfashionable 3.[Type text] experience in particular geographic region when looking at new  markets. Besides that. c) A clear mission . dynamics and also very dedicates personalities. Opportunities derived from factors outside of the organization such as new export market opportunities. Besides that.2 The Strengthens a) Efficient and effective management The IRBM is committed to administration taxation law to efficiently and effectively achieve the collection target without burdening the taxpayer with a high compliance cost.1.It also encourage the taxpayer to pay tax voluntary and as the key to increase to the country revenue. they also provide the call centre for any complaints from the customers.3. Within this concept in this department. helpful and satisfying’ services to customers has been develop in their department.3.vision and goal 35 .1 Internal Factor 3. They also will receive any suggestion and question from the customers and provide the call centre and also can visit at IRBM website and Email. their main director of organisation has a very good quality in leadership. b) An excellent performance in customer services The cultural and concept of ‘friendly. difficulties that competitors face. will enhance the IRBM‘s image by ensuring a good relationship with the customers and publics .

but also internationally.3 The External Factor Weaknesses a) Building facilities and working environment The existence of facilities can be evaluated based on the performance of measurement which is a systematic process for measuring the efficiency and effectiveness of and the system of administration. The tax issues related to the transfer pricing or transfer pricing should be be addressed with quickly and effectively so that the result remains in the country.3. d) Always be one step ahead IRBM is now trying to be more creative and innovative products in the tax administration based on the exploration strategy blue ocean (blue ocean strategy) to identify new spaces can enlargement the tax base and reduce the tax leakages. Ipoh Branch Wisma results and has a good and clean environment. and at the same time. The goal is needed to achieve the victory for the team. not only locally. 3. This kind of initiatives should be continued.[Type text] IRBM has a very clear vision. Good working relationship and to provide a conducive a working environment make the atmosphere 36 . does not burden the multinational companies with operations in Malaysia. Each of the members is important as a one football team. including efforts to IRB reviewing aspects of the tax legislation.1. mission and policy services to enhance the organisation performance that need to be understood by all staff that involved in this organisation.

From year to year. Where the tone is set at the top. the additional files and summons were collected.[Type text] cheerful and proactive work. the increase in number of persons engaged increasing cause work space look smaller. In fact the worker only uses this system without need to find in files in store. their opens the opportunity to offer work in human resource and will be announced in the official IRBM Malaysia Jobs. As the result. Top level findings show that HR and finance teams need to work closely with one-another on HR policies to ensure better performance across the entire business. Certainly this problem will interfere with the smoothing of working and employer time. Furthermore. the range and narrow workspace can reduce the creativity and inspiration to the workers. However. Today. with HR Directors and Finance Directors being seen to liaise on bonus schemes and 37 . this will take or cause any work or activities delayed. IRBM has been created several innovations in its administration system. including the STS system to update the taxpayer data and to review some cases taxpayer personal information. b) The Company System Encounter problems The efficiency of the working system that offered by IRBM is innovatively increase the efficiency in working management. But because of the abundant of entered system make system failure to working or did not responding. In effect. c) The lack of provision for the human resources As a measure to increase the capacity of the tax administrator of the IRBM. in an organization requires a lot of labour but funding for human resources is less so that will give some brindle.

05 2 0. TOTAL 1.3: Internal Analysis NO INTERNAL FACTOR WEIGTH RATING SCORE STRENGHNESS 1.00 3.[Type text] benchmarking exercises.4 Threats a) The people that not paid taxation Revenue collected is capable of providing the best infrastructure and create a conducive atmosphere and very competitive business. Efficient and effective management 0.20 4 0.00 3.10 3 0.80 4.3. mission and culture corporate 0.30 0.25 4 1. More investors will be interested to invest in Malaysia and create extensive 38 . Table 3.3.1.60 3.1.25 4 1. it is generally felt that a better working relationship between HR and finance can be achieved.10 3 0.00 2. Clear vision.05 2 0. Innovation 0. Excellent In customer secvices 0.10 The lack of provision for the human resources 0.10 WEAKNESS 1. 2. 3.30 facilities and working environment Company System Encounter 0.

it will sometimes make a mistake in making a calculation that will charge by the tax calculation. the effect is that an imbalance in wealth between communities. taxes collected from all ships passing through the Straits. cattle. Malacca and Singapore). cloth or labour services. In the reign of the Malacca Sultanate. When people do not pay taxes. 39 . the tax paid in the form of goods such as wheat. b) A fake information or information that didn’t update When public didn’t give a very good cooperation to the IRBM management in order to give an accurate information about their background financial and family background. at the time. Success maintain sustainable economic base definitely help the government to reduce the fiscal deficit in the next state spending offered to the public.[Type text] employment opportunities to the people. for example to build roads. Income tax system was first introduced to the English colonists in the early 20th century for the purpose of defraying the expenses of the war the British Empire but then stopped after opposition of the people of the Straits Settlements (Penang. when the currency system has yet to be introduced. Tax system has long existed in Malaya. Tax purposes and different types of tax imposed from one country to another and change over time. At the beginning of human civilization. Fact will affect the country's tax if the taxpayer did not contribute revenue to the country and have an impact on the success of revenue management.

1. b) As a top human resources IRBM will be a top management that have biggest human resources activities in future and management is always sensitive to the welfare of its employees.5 Opportunities a) A great as its equivalent to the international tax administration IRB moving with a flexibility and transparent arrangement in administration aspect of the taxation and internal management taking into consideration all of inputs and direction as well as the current challenges to the tax administrator par with international tax moves IRB flexibility and transparent arrangement in tax administration and management aspects taking into consideration all of inputs and direction as well as the current challenges to the level of tax administrators in the international level tax administrator indeed actions establish accurate IRB international system development and the outcome was exemplified when the board is could increase amount of direct tax collection.[Type text] It does also will affect the PCB system and will detect an error in paying the tax. Sometimes its cost IRBM allots with many procedure that they will take in action to get the information quickly before the deadline. the LHDN conducted 143 different courses within the country to:   Confirm appointments of service. In 2002. 3. c) A higher internet adoption 40 .3. and Increase skill levels in selected areas of work. provides career advancement opportunities for each employee and recognizes individual excellence very officer is given training and retraining either locally or abroad.

The sucessesfull to maintain sustainable economic base definitely help the government to reduce the fiscal deficit in spending the next country offered to the public. the IRB will develop long term public confidence through improving voluntary tax compliance. international tax administration 41 .3. As the result. In fact.25 4 1. d) A collected revenue can provide a best infrastructure Revenue collected can provide best infrastructure and create a conducive business environment and competitive. the investors will be interest to invest in Malaysia and create extensive employment opportunities to the public. it will encourage customers to voluntarily pay taxes because of online services faster. easier and time saving.1.[Type text] A large Internet Adoption provides an effective platform of marketing professional workforce globally. Besides that. This will better facilitate it’s the customers in using the services in tax payment system. Table 3.4 : External Analysis NO EXETERNAL FACTOR WEIGTH RATING SCORE 0.00 OPPORTUNITY 1. The taxpayer confidence for electronic services provided on the rise and service options continue to be developed through the current needs.

00 2.10 4 0.30 THREAT 1. The people that not paid 0.10 2 0.20 4 0. taxation Fake information 0. We can make a conclusion that IRBM have to give a focussing on which they external factor to make their organization more successes in the future. Human resources 0.60.20 TOTAL 1.the result that we can show is the analysis score is a internal score and show a competitive which is 3.80 3. The treat and weakness that have been identify in this analysis can be avoided by IRBM when they focussing on how to make their external factor wisely. 3.based on the both internal and external factor that i have made .4 THE RECOMMENDATION FOR FUTURE Based on the result of the both analysis.40 4.25 4 1.70 is higher than 3.70 As we can see the .[Type text] 2. High internet adoption 0.00 3. we can conclude that there is consist of some main aspect to give attention and the strategic planning to be paln and to show the real ability of the IRB Ipoh branch 42 . Good infrastructure 0.10 3 0.

than they must always make an innovation to in their good services in online serves.IRBM have a very commitment and great management board. As we know. IRBM staff should more often refer to this strategy when the rising problems regarding taxpayer is happen. With upgrading the internal strength that their management have a very excellent management board. to overcome the main threat that for the taxpayer tax that not compliant to pay the tax. the training scope will be prepared according the scope of investigation. Moreover.[Type text] to overcome the problems and threat that have indentified. audit. 2) Besides that. customer always find the easier way to make a deal with IRBM regarding a taxation. Creative and innovative. management 43 . in LHDN have their own model strategy on Compliant To tax . IRBM should take a more certain action. This is to add the group of the taxpayer that pay tax and reduce the number for the fail or not pay the tax. 3) Increase the modal or provision for the Human Resources in order to make many activities in order to increase many activities that will make a various quality of training that will be implementing more potential. The main aspect is consisting of: 1) The external strengthens that IRBM have is they have an opportunity to be a tax a great tax administration in international world . also the worker have a good discipline can help the organisation to achieve their goal more easy to be in the same level as international stage. they also should add some ICT in order to give a services delivering for more entertains and understanding easy going about learning is happen.Which this is based on the overall rapproachment due to the arising to the action rapproachment and the delivery of services system. Other than that.

this will make the IRBM as the best services centre and give opportunities to a new graduate to take an experience by offer a industrial training work. the social effect of organisation. human 44 .5 Conclusion Excellent achievements IRB the performance is accordance a combination of implementation of strategies key success factors which focuses on improvements in tax administration. Moreover.mutual respect between ourselves. our private clients and our corporate clients. Furthermore will help to encompass that desire.business ethics . environment . IRBM Ipoh has a very good environment quality for the worker but because of large group of worker makes the space become small. IRBM also makes buy another building to make its more comfortable with the parking lots for the cars. to commit being fully cognisant of the following the privacy of clients. Security of goods and information . Originally. and the growing of relationships with global partners. 5) Increase in Corporate responsibilities to the public these will active shareowners who view the management of their investments as a catalyst to promote justice and sustainability in the world. 3.[Type text] and public relation. 4) Make a provision for build comfortable facilities to the worker by a suitable space with a good work environment.

The strategies implemented by the IRB in a holistic and rigorous appear to have an impact in terms of improving the quality of services and products provided to the community. In addition to exploring new opportunities to improve the level of customer service. Additionally focus improvement efforts and customer communications management. 45 . IRB has been strengthened by the success of the reaction innovative and creative in maintaining service performance and achievements of outstanding revenue for national development. IRB emphasizes the sharing of experiences and best practices in tax administration and abroad.[Type text] capital development IRBM based on competency and professionalism as well as ongoing efforts to create value-added and emphasized innovation in implementing information management and delivery system. operation and administration of the law of responsibility and appreciation of positive corporate values include integrity and transparency factor in its duty as the direct tax collection agent.

 How to manage files confidential.2. There are many various exposures to real industry knowledge. Given a briefing and introduction to the company's background and functions and employees 3. Report and register at LHDNM. Managing the company's general work.1 INTRODUCTION This chapter will describe about the daily summary of the performed conclusions. This chapter lists about things that have been learned from the first week until the last week.2 THE DUTY PERFORMANCE OVERALL WEEK 4. and old files.1 Administration and Financial Units (Week 1 till Week 3 ~ 24 June 2013 Till 12 July 2013) 1. Trainees viewed the scope of this industry has become one of most important industry that contributes to the nation's income sources and become the main income generators of money to the country. 4. To record and update the company file. restricted and confidential files  Method of opening and closing files 4. 2. 46 . organizing and updating the employee’s files and learn to use Photostat machine.[Type text] CHAPTER 4 INDUSTRIAL ANALYSIS 4. Ipoh branch.  Standing arrangement confidential files.

[Type text] 5. calculate the employees monthly salaries. Separate invoices and bills to be paid by the company according the company names 7. Make a letter “akuan terima” and learn to understand about the sale and purchase agreement of land. recording and register the new latter for the employees. 47 .2. Pergerakan Fail Jenayah and record the new files for “Pergerakan Fail UUU’ summons. Write a letter about the notification for transferring the files companies to the other branches of IRBM in the given list. 6. (WEEK 5 TILL week 6 15 Julai 2013 ~26 julai 2013) 4. Write a letter to a vendors  updating the employee’s files and monthly salaries and Photostat document. Learn and understand how the budget is planned and presented in the company. 3. Make a report book of services for the mailing delivering. and registering the company's inventory and assets 4.3 Law Department 1. to check and review back the overtime payment claim statements of the employees that have been printed for the month. To enter data into "Pergerakan Fail Saman 2013”.2. 2. Calculating the employee wages for overtime payment work in accordance with a formula that has been prepared using Microsoft Excel. to key in the data in the company information system.2 Mailing Units 1.

[Type text]
2. Being involved with Puan. Fauziah in the negotiation for the
taxpayers
3. Calculate the total cost of the action and wrote a summons
letters to the taxpayers
4. Write letters in a file lawsuit; including the writ of summons,
affidavit, the certificate absence of the judgment for the
taxpayers
5. Using the "Self Assessment System" and enter the details of The
Court and summons data for the company and not the company
for the taxpayers.
6. To write an income tax certificate for the taxpayer, a writ of
summons, and the absence of a certificate of judgment
7. Writing income tax certificate for the taxpayer, a writ of
summons, and the absence of a certificate of judgment
(WEEK 7 TILL week 8 5 August 2013 ~16 August 2013)
4.2.4 Administration and Financial Units
1. Given guidance administration and management of the
company file.
2. Standing arrangement confidential files, and old files.
3. How to manage files confidential, restricted and confidential
files
4. Method of opening and closing files
5. Record and update the company file.
6. Arrange and separate the punch cards for the original
overtime

payment

claim

statements

to

the

duplicate

statements

4.3

SUITABILITY OF TRAINING WITH FIELDS OF STUDY
Throughout the industrial training along these eight weeks in
IRBM Ipoh branch, I have been attach in three different units,
which in the first week we have been placed at admin which is
48

[Type text]
Administration and Finance Unit . Then for the rest weeks, we are
given a duties to been attach among those three units which is
RPG, Admin, and law department.
As summarization, during the studying at collage and
class we are all focusing on the theory and its totally different to
the industrial training which in this moment we are being
introduce on how the really the working environment . Looking
throughout the duties and task given by the industrial supervisor,
the officer, and clerk officer, the suitability of the task given
between the field of the study in campus is make a calculation
about the employee’s salary with a suitable formula, balance
sheet in accounting principle also calculate the cost for the court
process in the law department. There is also learning about how
to make an organisation budget every year based on the budget
2013 by our industrial supervisor.
Other than that, during do a taxation work, I gain knowledge on
how to we can reduce our taxation paid by doing something like
paying a zakah, buying a computer; buying educational books we
can get a rebate tax.

4.4

Strength and weaknesses in Training
The course of assigned tasks and the job done, I have discovered
that there are some distinctive weaknesses and strengths of.
Then, I have kept the strengths and weaknesses of reference for

49

[Type text]
me in the future. I have been analyzing each selective work to
give me a lesson for the future.
4.4.1 Strengths

As a summarization, during training at IRBM and to produce a
good services and job, I've been prepared myself by making a
reference by books, libraries and the internet and the IRBM
employees. Besides that, I also ask opinion and guidance from
workers, friends, and employees in the same place of industrial
training about work and environment.
In addition, to perform the job I always strive to do a good
job without being asked and help from colleagues and to get a
good assessment from supervisor. I also try to obey the rules of
workplace, the command work, attend work exactly on time set,
do the work and was told without question many ask computer
system also work procedures related companies.
Moreover, when getting work done, I will do without delay
and submitted at a accurate time given. Accordingly, the work
becomes more efficient without any outstanding features its
completely .Moreover, not work, the way to communicate with
fellow employees is very good indeed.
I also have done some observations from the way other
employees work, how to finish the job , so get indirect to able to
adapt the working environment.
4.4.2 Weaknesses

50

I also take time in understanding new tasks with new concept assigned and caused me to repeatedly understand the task. and this give me a pressure in the workplace because of that.[Type text] There are some weaknesses from myself during industrial training in the workplace which is during the process of adaptation to the workplace and slow communication. Therefore. Lastly. When making an assignment under pressure makes the work done not satisfactory. the time management between work assignments and industrial training industrial training should be manage wisely in order to get know the priority of the tasks that need to be resolved first. Besides that. this shortcoming has been in overcome from time to time with the help of colleagues who are not tired from giving an advice and guidance with a positive attitude to learn from the mistakes that will not be repeat again. To produce good work I take a positive attitude and arranging work schedules better. 51 . If I adapt more quickly in the cultural. sometimes the work done will be repeated two or three times. it will make me encounter several problems and stress. But. This happen because I need to learn and understand the culture of the working environment in the IRB.

Among the problems that encounter is: 1) Have to make a letter as to the of the application is been accepted by the company and sometimes need to make a call to the branch. there is some problems to adopt myself in the working environment which is totally different from the university environment.[Type text] 4. 4) To finish this final report we have to actively find the place for the curve biding guidelines . so there is some restriction in our duty because not at all unit we can attach there because some of the information cannot be seen as their work frame in taxation academy. The development of a package 52 . the trainees are exposed many tax components in Malaysia. So have to go to other place to get these services ask my friends to help to makes a biding report near their place. 4. 2) Early in the training. Sometimes the branch doesn’t know well about the industrial student because the Admin centre in Kuala Lumpur was make this decision and the branch just have to follow the order by the Admin without know what actually they have to train for the student.5 Encounter Problems There are some problems that face during the industrial training progress.6 Conclusion Through of this industry training program. 3) As IRBM work frame are related with laws and confidential information.But there no company that offer this types of biding.

[Type text] can achieve successful can be happened only in collaboration with all the parties and careful planning and well. Trainee felt that the coordination between all of parties. the trainee feels better understand the roles played by IRBM and the units that work actively under this branch. CHAPTER 5 CONCLUSION 53 . including taxpayers not directly tax in of this sector is very important for generating revenue After of this training. With that. the intern will be clear about the career field of interest and can make plans to venture into after graduation.

Meanwhile for this branch On 1 September 1951. the district administration has been made in 1953 which the first office of Ipoh 54 . Pulau Pinang and Malacca.1 INTRODUCTION Industry training is one of the key modules compulsory for all students in Malaysia to meet the the certification requirements. During the students undergoing industrial training. Cameron Highland and Pahang is under the administration of Ipoh branch. 5. After that.[Type text] 5. in the whole state include Perak. human relations. Students will undergo industrial training either in public or private sector. after the establishment Kuala Lumpur branch. In the year 1967.2 THE PERSONAL OPINION ABOUT IRBM The Inland Revenue Board of Malaysia (IRBM) was established by the government when the Income tax start been introduced in the Malaya Federal on 1 January 1948 with enforcement of Income Tax Ordinance 1947. the ordinance has been merged with the Sabah Income Tax Ordinance’s 1956 and the Sarawak Income Tax Ordinance’s 1960 become Income Tax Act 1967 which has been enforced on the first January 1968. ethics and safety practices in the workplace. students will be under the supervision of a supervisor appointed by the Industrial Student Relation Training Unit (The purpose is to provide opportunities for students to gain exposure to the community early and familiarize yourself with the real world of work especially with respect to the application of knowledge learned in college. the Ipoh Branch has been established. At this moment.

94 Brewster Road. self-calculating and self-paying the appropriate amount of tax and the development of the management system. Current work to develop the STS for non-corporate taxpayers shall continue to be carried out in 2004 and will focus on the education of taxpayers on self-reporting. IRBM was practising an innovation culture that based on integrity and ethics since the strong value of integrity will give benefit the organization. as well as work procedures and processes. which also known as Jalan Sultan Idris Shah. These measures are including stern action against errant tax-evaders as well as those with outstanding taxes. As overall observation . IRBM continuously makes an improvement and innovation in the development of electronic services network to offer to the customers.[Type text] branch is located at the level 1 . business survey operations to identify new taxpayers and audits were carried out to help further improve collection.IRBM Ipoh always be one step ahead and make an innovation continuously that why they are qualified to be approve as a world class tax services. The second year in which corporate income tax was collected under the Self Assessment System (STS) the performance in corporate income tax collection was most encouraging. Chua Cheng Bok building . 55 . In addition. The LHDN also implemented educational programs to enlighten and improve compliance of taxpayers in declaring voluntarily and accurately in accordance with the stipulated laws and regulations.

maintenance. innovation. Besides that. their main director of organisation has a very good quality in leadership. research. education. how to contribute an idea.Other than that. Student can get the real situation in work and the real operation . how to work as a team work. dynamics and also very dedicates personalities. such as typing and make a copy of the notes. tidy office and involving work has 56 . good in communication and also competitive. My suggestion is that the company should emphasize the question of learning during the training industry. Behalf of that. the firm should cares about the safety and computing environments such as systems development. Besides that. and discipline and others.[Type text] Lastly.3 SUGGESTION AND RECOMMENDATION Industrial practical actually have give a positive impact to the student to increase their work performance. Experience is very essential for every student to practice the knowledge that has been taught. 5. they also will get a knowledge in every matter such as how to solve a problem. Students are not supposed to do clerical work. development and work management at the workplace . development and so on. The IRBM is committed to efficiently and effectively administration with a excellent leader Ipoh branch in a leadership skill makes the organisation achieve the collection target without burdening the worker with a pressure in order to achieve the company mission and objective. this program also can produce a very excellent gradates and always open minded.

IRB Ipoh branch is a company with high competitiveness. I recommend for the further accelerate IRBM service quality. the reliability data management system should be more efficient technology used and should be established in line with the currently developed as the system that can store a thousand details of documents of members than use a manual method. Furthermore.4 Overall Summarization For overall conclusion. and has its own advantages.[Type text] nothing to do with learning. The main reason is because we do not know the risk that will come that will come during the industrial training. Besides that the firm must also emphasize the safety for the students undergoing training. 5. If each branch of IRBM office has their own technician which serves as improve the quality of the database system in line with the latest technology. IRBM Ipoh branch should always observed to and focuses for the system have failed temporary in operation. the IRB Ipoh Branch was awarded the Certificate of Registration of Quality System ISO 9000 in the 57 . Service provided emphasizing the excellence of civil servants and make IRBM as a premier organization of tax in respect of all groups and communities. Behalf of the firm should also look have the cost of living during training the students as the cost of living is very high at present not only for employees. For this situation. this can expedite and repair of damaged components of a computer and do not have to wait the other services and certainly requiring a high costs and time.

then as an obligatory program for students who want to finish their courses either at the certificate.The cooperation IRBM Ipoh branch has helped students in facing industrial training during the training period. REFERRENCES 58 . Good mental strength also helps in overcoming problems such as nervousness and loss of speech when talking with customers. By the guidance of the professional officer in IRBM Ipoh branch has improve the quality of the student itself. Given the experience is very important in a person. Tan Sri Abdul Halim bin Ali. Besides that. diploma or bachelor's degree. a communication and good personality makes a student more confidence and courage to solve the tasks given by the organization . training is one of the methods undertaken to produce students with competitive and innovative in their careers. In addition. the industry has trained students training to be a good employee in the future. Pts.[Type text] Malaysian Civil Service RPGT and stamp duty assessment was presented by the Chief Secretary to the Y. Therefore. and practice the knowledge acquired during their stay in the school.

(2008). (2011). Lembaga Hasil Dalam Negeri Malaysia. Kuala Lumpur: Perpustakaan Negara.hasil. Retrieved 17/8/2013 August. Kuala Lumpur: Perpustakaan Negara.my Lembaga Hasil Dalam Negeri Malaysia. (2010). Kuala Lumpur: Perpustakaan Negara Malaysia. (2012). Annual Report 2008 Kuala Lumpur: Perpustakaan Negara. PELAN KORPORAT LHDNM 2012-2015. from Official Inland Revenue Board Malaysia: http://www. 2013. Annual Report 2011. (2007).gov. Annual Report 2011.[Type text] Lembaga Hasil Dalam Negeri Malaysia . Annual Report 2007. Lembaga Hasil Dalam Negeri Malaysia. Annual Report 2009. Lembaga Hasil Dalam Negeri Malaysia. Lembaga Hasil Dalam Negeri Malaysia. Lembaga Hasil Dalam Negeri Malaysia. (2009). Kuala Lumpur: Perpustakaan Negara. Lembaga Hasil Dalam Negeri Malaysia. (2009). 59 .

[Type text] ATTACHMENT A 60 .

[Type text] ATTACHMENT B Punch Card for industrial training Family Days In IRBM yearly 61 .

[Type text] The Environment of the Workplace 62 .

[Type text] ATTACHMENT C IRBM Official website 63 .