RESTRICTED DPA3033 Malaysian Taxation 1

POLYTECHNICS
MINISTRY OF EDUCATION MALAYSIA
DEPARTMENT OF COMMERCE

COURSE : DPA3033 MALAYSIAN TAXATION 1

CREDIT(S) : 3

PRE REQUISITE(S) : NONE

SYNOPSIS

MALAYSIAN TAXATION 1 provides knowledge to students on taxation system

applied in Malaysia, the method in determining resident status and the sources of
income. Students will also be introduced to the method of calculating income from
various sources, tax exemptions and tax relief for separate assessment or joint
assessment.

COURSE LEARNING OUTCOMES (CLO)

Upon completion of this course, students should be able to :

1. generalise briefly the tax system, tax legislation and administration operates in
Malaysia based on Income Tax Act 1967. (C5, PLO1)

2. explain precisely tax payable or tax repayable in accordance with Income Tax Act
1967. (C2, PLO1)

3. practice accurately tax computation for individual in accordance with Income Tax
Act 1967. (A2, PLO6) (C3, PLO1)

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RESTRICTED DPA3033 Malaysian Taxation 1

SUMMARY (LECTURE : TUTORIAL)

SST RTA

1.0 INTRODUCTION TO MALAYSIAN TAXATION (03 : 01)

History of Malaysian Taxation, direct and indirect tax and the

scope of charge.

2.0 RESIDENCE STATUS (06 : 02)

Importance of residence status and how to determine the

residence status under Section 7, Income Tax Act 1967 (ITA
1967).

3.0 EMPLOYMENT INCOME (09 : 03)

Computation of statutory income from employment under

Section 4(b) and Section 13 of ITA 1967.

4.0 OTHER SOURCES OF INCOME (06 : 02)

Computation of other sources of income under Section 4(c) –

(f) ITA 1967.

5.0 PERSONAL TAXATION (06 : 02)

Computation of total income, separate assessment and joint

assessment, personal relief under Section 46 - 49, ITA 1967
and rebates and tax liability for individuals.

6.0 CAPITAL ALLOWANCE ON PLANT AND MACHINERY (06 : 02)

Computation of capital allowances for plant and machinery

purchased by cash and under hire-purchase under Schedule
3, ITA 1967.

7.0 BUSINESS INCOME (06 : 02)

Concepts of business income, computation of adjusted

income, statutory income, allowable and non-allowable
expenses, deduction on losses and double-deduction
expenses.

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8.0 TAX LEGISLATION AND THE ADMINISTRATION (03 : 01)

The scope of tax administration machinery in various aspects

include the issue of return, assessment, power of Director
General, offences and penalties, the appeal process and
method of collection and recovery of tax.

DEPENDENT LEARNING COURSEWORK ASSESSEMENT (04)

RTA – Recommended Time Allocation

SST – Suggested Sequence of Topics

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