May

2020
UNIVERSITI TUNKU ABDUL RAHMAN (UTAR)
FACULTY OF BUSINESS AND FINANCE (FBF)
FACULTY OF ACCOUNTANCY AND MANAGEMENT (FAM)

Course Plan

UKAT3043 Taxation III

1. Course Code
& Course Name
Bachelor of Accounting
2. Programme of Study:
3. Year of Study: Year Three / Four

4. Year and Trimester: 202105

5. Credit Hour: 3 credit hours

6. Contact Hours: 2 hours lecture per week for the duration of 14 weeks
1.5 hours tutorial per week for the duration of 14 weeks
Lead lecturer and tutor (FAM): Ms.Shubatra
7. Name of academic staff
Shanmugaretnam
Tutor (FAM): Mr.Kho Guan Khai
Tutor (FAM): Ms.Leong May Li
Tutor(FAM): Ms.Logeswary Maheswaran

8. Moderator: Ms.Low Suet Cheng

9. Mode of Delivery: Lecture and tutorial

10. Course Learning Outcome: 1. Demonstrate on the planning issues, and the use of tax
efficiency arrangements, tax incentives and other standard
measures to minimize tax for individuals and companies.
2. Evaluate the impact of taxes on various business situations
and suggest course of action.
3. Demonstrate understanding of the process of tax audit and
investigation.

11. Reading List: Main readings:

1. Kasipillai J. A Guide to Malaysian Taxation (5th ed.)
Malaysia: McGraw-Hill (Malaysia) Sdn. Bhd.
2. Choong, K. F. (2021) Advanced Malaysian Taxation:
Principles and Practice. (22th ed.). Malaysia:
InfoWorld.
3. Choong, K. F. (2021) Malaysian Taxation: Principles
and Practice (27th ed.). Malaysia: InfoWorld.
Additional readings:
4. CCH Tax Editors (2021) Malaysian Master Tax Guide
(38rd ed.). Malaysia: CCH Asia Pte Limited.

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5. Veerinder on Malaysian Tax Theory and Practice,
Malaysia: CCH Asia Pte Ltd
6. The Chartered Tax Institute of Malaysia, Malaysian
Institute of Accountants and The Malaysian Institute of
Certified Public Accountants, Budget Commentary &
Tax Information (annually).
7. The Chartered Tax Institute of Malaysia, Tax Guardian
(quarterly). ● The Malaysian Institute of Accountants,
Accountants Today (monthly).
8. Income Tax Act 1967.
9. Sales Tax 2018.
10. Service Tax 2018.
11. Stamp Duty Act 1949
12. Real Property Act 1976
13. Public Rulings and Guidelines issued by the Inland
Revenue Board.

12 Constructive Alignment Table

No CLO PLO Delivery C/A/P and Assessment Methods &
Methods Taxonomy T
Mark Breakdown*
Level o

Assignment

Assessment
t
a

Final
Test l

Lecture,
1 CLO1 1 C6 20% 30% 50%
Tutorial
Lecture, 8%
2 CLO2 3 C6 15% 23%
Tutorial
Lecture, 12%
3 CLO3 6 C6 15% 27%
Tutorial
Total 20% 20% 60% 100%

Domain – Affective(A), Cognitive(C), Psychomotor(P),

Taxaonomy Level – A(Level 1 = 5), C - (Level 1 – 6), P – (Level 1- 5)
#
Domain – Affective (A), Cognitive (C), Psychomotor(P); Taxonomy Level – A (Level 1 –
5), C (Level 1 – 6), P (Level 1 – 5)
C1 - Remembering A1 – Receiving Phenomena P1 – Imitating
C2 - Understanding A2 – Responds to Phenomena P2 - Manipulating
C3 - Applying A3 - Valuing P3 – Developing Precision
C4 - Analyzing A4 – Organization P4 - Articulating
C5 - Evaluating A5 – Internalizes Values P5 - Naturalizing
(Characterization)
C6 - Creating
F2F : Faca to Face delivery, AL : Action Learning, CL: Collaborative Learning, SDL : Self
directed learning, PBL: Problem/Project based learning, TD: Technology- based delivery,
EM: Experiential method, WBL: Work- based learning

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13. Methods of Assessment: No Method of Assessment Total

1. Continuous Assessment
a) Mid-term (individual) 20%
40%
b) Group assignment 20%
2. Final Assessment 60%
Grand Total 100%

1. Continuous Assessment (40% of the total assessment)

The objectives of continuous assessment are as follows:-
 To assess students’ understanding of the subject and their
ability to apply the tax concepts and principles learnt to solve
problems.
 To encourage students’ participation in discussions and to
share of ideas and knowledge
 To instill teamwork among students
 To develop students’ presentation and communication skills
 To explore student awareness on the recent development and
using software.

a) Mid-term Test (20%)

A mid-term test is tentatively scheduled for 17th. July 2021
Saturday (9.00 a.m. – 11.00 a.m.) (Week 6) to assess students
understanding of topics covered up to Week 4 of lectures.

b) Group Assignment (20%)

Instructions and requirements of the assignment would be
distributed by Week 2. Students are required to prepare a
report on an assignment in a group of not more than 5
students from within the same tutorial group, and submitted
to their respective tutors by 12.00 p.m. on 6th. August 2021
Friday of Week 9).
Deadline for submission of assessment item(s) is to be
strictly adhered to. No extension of time will be allowed
except in extenuating circumstances.

2. Final Assessment (60% of the total assessment):

Students are required to answer four (4) questions within an
allotted time of three (3) hours in the final (main) assessment as
follows:
 Four (4) compulsory question in which carries forty (25)

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marks each

Students are required achieve a minimum of fifty (50) marks out

of one hundred (100) marks in the aggregate of continuous
assessment and final examination to pass the course.
14. Academic Regulations Attendance
Attendance at lectures and tutorials is compulsory. Students must
have a minimum 80 per cent attendance overall for both lectures
and tutorials. Absence from class have to be supported either by a
genuine medical leave certificate or an approved leave certificate
given by the Faculty. Students whose absence level exceeds 20 per
cent are likely to be barred from taking the final examination.
Plagiarism
Plagiarism is defined as the submission or presentation of work, in
any form, which is not one's own, without acknowledgment of the
sources. If a student obtains information or ideas from an outside
source, that source must be acknowledged. Another rule to follow is
that any direct quotation must be placed in quotation marks and the
source immediately cited.
Plagiarism is also defined as the copying of all or part of the work
of student or students of the current or a previous batch of this
University or another higher learning institution.
The University's degree and other academic awards are given in
recognition of the candidate's personal achievement. Plagiarism is
therefore considered an act of academic fraudulence and an offence
against University discipline.
Intellectual Property
Copyright must be seriously protected. The University takes a
strong stand against any illegal photocopying of textbooks and any
other materials by students. Students are forewarned of the
consequences and the penalty that may be meted out if they are
"caught in the act".
Modes of Referencing
Students are advised to incorporate proper academic modes of
referencing. The normally acceptable mode of academic referencing
is the American Psychological Association (APA) system; please
refer to the attached APA referencing system document for detailed
usage.

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Teaching Plan

Lecture Topic Course Learning Tutorial

Week Reference
Course Learning Outcome Topic
Outcome Continuous
Assessment

1-2 Tax Audit and CLO3- Demonstrate Tax audit and 1. Kasipillai, J. (2009). A
Investigation understanding of the tax comprehensive guide to
(8/6 – 13/6) investigation
process of tax audit Malaysian Taxation
Learning outcome
(14/6 – 20/6) and investigation. Capital 2. Tax Audit Framework,
1. Distinguish
between tax audit Statement IRB
and investigation 3. Tax Investigation
2. Identify issues and Framework, IRB
areas under tax
audit and
investigation
3. Identify the
power of Director
General
4. Compute
Capital Statement

3–4 Real Property Gains CLO2 - Evaluate the Real Property 1. Singh, Veerinderjeet
Tax (RPGT) impact of taxes on Gains Tax (2011). Veerinder on
(21/6 – 27/6)
Real Property various business Taxation (VT, SV)
Real Property
(28/6 -4/7) Companies situations and suggest Gains Tax Chapter 15
Learning outcome: course of action
2. Garis Panduan Cukai
1. Determine
Keuntungan Harta Tanah,
Disposal price and
LHDN
date
(www.hasil.gov.my)
2. Determine
Acquisition price
and date
3. Apply RPGT
exemption
4. Compute the
RPGT liability
5. Compute RPGT
on disposal of
shares

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Lecture Topic Course Learning Tutorial

Week Reference
Course Learning Outcome Topic
Outcome Continuous
Assessment

5 Taxability of CLO 1 - Demonstrate 1. VT, SV (Chpt 6, 10)

on the planning Taxability of
Receipts 2.AMT, CKF
(5/7 – 11/7) Receipts
Deductibility of issues, and the use of 3. Public Ruling 2/2011,
Expenses tax efficiency 4/2011
arrangements, tax Deductibility
Learning outcome:
incentives and other of Expenses
1. Distinguish
between capital or standard measures to
revenue receipts minimize tax for
relating to individuals and
compensation companies.
receipts
2. Discuss CLO2 - Evaluate the
taxation of rental impact of taxes on
income various business
3. Determine situations and suggest
taxability of course of action
unclaimed deposits
4. Determine
deductibility of
interest expense.
5. Apply
relevant case laws
Tax Incentives:
6 -7 CLO 1 - Demonstrate Advanced Malaysian
 Labuan Offshore Labuan
Taxation, Principles and
(12/7–18/7) Companies (LOC) on the planning Offshore
issues, and the use of Practice. Choong Kwai
(19/7- 25/7)  Other Incentives Companies
tax efficiency Fatt. (AMT, CKF)
Tax incentives
Learning Outcome: arrangements, tax
1. Apply tax incentives and other
incentives Mid-term test
standard measures to
2. Make use of LOC on
by overseas minimize tax for
individuals and 17 July 2021 at
enterprise 9.00 a.m
companies
CLO2 - Evaluate the
impact of taxes on
various business
situations and suggest
course of action
Stamp Duty
8 Stamp Duty (SD) CLO2 - Evaluate the Advanced Malaysian
Lease or Buy impact of taxes on Stamp Duty Taxation, Principles and
(26/7– 1/8/)
various business Practice. Choong Kwai
Learning Outcome: Leasing
situations and suggest Fatt. (AMT, CKF)
1. Compute Stamp
Duty course of action
2. Apply Stamp Duty
Relief
3. Categorize leasing
income

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Lecture Topic Course Learning Tutorial

Week Reference
Course Learning Outcome Topic
Outcome Continuous
Assessment

9 Individual Tax CLO 1 - Demonstrate Individual tax 1. Public Ruling 1/2011,

Planning on the planning planning 11/2012
(2/8- 8/8)
issues, and the use of
Learning Outcome:
1. Determine
tax efficiency
taxability of arrangements, tax
incentives and other Group
overseas
standard measures to Assignment
employment
Due for
income minimize tax for
submission: 6
2. Compute taxable individuals and August 2021,
value for employee companies. 12.00 pm
share option
3. Determine treaty
exemption for
employment
income.
4. Remuneration
packages.
10 – 11 Corporate Tax CLO 1 - Demonstrate Corporate Tax 1. AMT, CKF
Planning on the planning Planning 2. VT, SV (Chpt 17)
(9/8 - 15/8)
issues, and the use of
Learning outcomes:
(16/8 – 22/8) tax efficiency
1. Apply tax treatment
on transfer of asset arrangements, tax
including control incentives and other
transfer standard measures to
2. Advise on dividend minimize tax for
distribution individuals and
3. Advise on the tax companies.
treatment of
corporate
restructuring
Identify areas to
mitigate tax
liability.
4. Explain the concept
of transfer pricing
and thin
capitalization
5. Identify issues in
transfer pricing

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Lecture Topic Course Learning Tutorial

Week Reference
Course Learning Outcome Topic
Outcome Continuous
Assessment

12 Taxation of: CLO2 - Evaluate the Unit Trust 1.PR 7/2012, 8/2012,/2012,
(23/8–29/8)  Unit Trust impact of taxes on Real Estate
2/2015
 Real Estate various business 2. AMT, CKF
Investment
Investment Trust situations and suggest Trust
Learning Outcome: course of action
1. Determine the
taxable income of
REIT/ unit trust
2. Determine how
unit holders are
taxed on the
distribution from
unit trust.

13 Air/ Ship CLO2 - Evaluate the Air/ship PR10/2012

Undertaking impact of taxes on undertaking
(30/8 -5/9)
Learning outcome: various business
1. Compute tax situations and suggest
payable of air/ course of action
shipping company
14 Revision
(6/9 - 12/9)

This Course Plan is:

Prepared by: Moderated by: Approved by:

____________________ ____________________
______________
Low Suet Cheng Dr.Lim Wan Leng
Shubatra Shanmugaretnam
Moderator Head of Department
Lead Lecturer

Date : 3 June 2021 Date: 3rd June 2021 Date: 4 June 2021

Note: The information provided in this Course Plan is subject to changes by the Lecturer.
Students shall be notified in advance of any changes via WBLE.

Notes: The lecturer and the internal moderator have discussed and agreed on the content of this
course plan on 03/06/2021

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