FAKULTI PERAKAUNAN

UNIVERSITI TEKNOLOGI MARA

40450, SHAH ALAM
SEMESTER: OCTOBER 2023 – FEBRUARY 2024
COURSE : TAXATION 1
CODE : TAX267
LECTURE : 2 HOURS/WEEK
TUTORIAL : 1 HOURS/WEEK
LECTURER : FARAH AMALIN MOHD NOOR
CONTACT NO : 017-5477704

COURSE LEARNING OUTCOMES

CLO1 Apply the relevant statutory and regulatory requirements in administering individual tax liability
CLO2 Display practical skills in utilising relevant statutory and regulatory requirements for computing individual tax liability
CLO3 Ascertain the taxability features in relevant statutory and regulatory requirements in computing individual tax liability

PROGRAM LEARNING OUTCOMES/ MQF 2.0

PLO1 Apply knowledge and understanding on financial and non-financial information to aid management on making economic decisions.
PLO2 Provide solutions using scientific skills to accounting issues and problems.
PLO3 Display practical skills in accounting tasks for relevant organizations.

CLO-PLO/MQF 2.0 MATRIX

PLO1 PLO2 PLO3
CLO1 ✓

CLO2 ✓

CLO3 ✓

Lesson plan/TAX267/Oct2023-Feb2024/ADAB Page 1

 PLAN STRUCTURE

NO WEEK TOPIC/ CONTACT LECTURE/TUTORIAL TOPIC OUTCOME CLO PLO A.D.A.B MODEL LEARNING ASSESSMENT
ACTIVITY HRS COVERAGE (TO) MODEL
A.D.A.B Element Value (Nilai)
1 1 Introduction 0.5 • Ice breaking. Ability to: Analyse Built-in- Sharing of
• Overview of OBE. ▪ Understand the • Situate Belief materials
• Overview of the significance B4 and
course via lesson important of adopting information
plan and syllabus OBE for the course
contents ▪ Recognize FACT
program educational
objectives (PEOs)
▪ Recognize FACT
program learning
outcomes (PLOs)
▪ Recognize the
course learning
outcomes (CLOs)
▪ Recognize the
course topic
outcomes (TOs)

2 1 Basis of 1.5 • Objectives and CLO PLO Design & Deliver Built-in- Lecture
Malaysian Contribution to the 1 1 • Digest Belief Tutorial
Income Tax Economy B7
• Sources of
Revenue Law
• Types of Taxes
• Types of
Taxpayers
• Classes of Income
• Charging sections
and scope of
charge

2 1-2 Residence 3 • Determination of Able to: CLO1 PLO1 Design & Deliver Built-in- Lecture Test and Final
Status for resident status • Determine the • Digest Belief Tutorial Exam
B3
Individual under the Income resident status for • Synthesize B7
Tax Act individual and
• Reflect
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 • The importance of identify the
residence status importance of
residence status
• Advantages being
a resident
compared to non-
resident

3 2-3 Capital 5 Plant and Able to: CLO2 PLO2 Design & Deliver Built-in- Lecture Test, Group
Allowances Machinery • Determine QPE for CLO3 PLO3 • Digest Belief Tutorial Project and
• Qualifying plant and B3 Final Exam
expenditure (QE) machinery
• Synthesize B7
for plant and • Compute the • Reflect
machinery capital allowance,
• Computation of balancing
initial allowance allowance and
(IA,) annual balancing charge
allowance (AA),
notional allowance
(NA) and
accelerated capital
allowances
• Acquisition of new
plant and
machinery (cash
and hire purchase)
and acquisition of
used plant and
machinery
• Disposal of plant
and machinery
• Computation of
balancing charge
and balancing
allowance
• Private usage of
plant and
machinery (dual
usage)
• Motor vehicle as
plant and
machinery

Lesson plan/TAX267/Oct2023-Feb2024/ADAB Page 3

 • Disposal of asset
within two years of
acquisition
• Clawback of
capital allowance

3 3-4 Capital 4 Industrial Building Able to: CLO2 PLO2 Design & Deliver Built-in- Lecture Test, Group
Allowances Allowances ▪ Identify the CLO3 PLO3 • Digest Belief Tutorial Project and
industrial Building B3 Final Exam
▪ • Synthesize
• Types of industrial Identify persons B7
buildings entitled to IBA • Reflect
• Deemed industrial ▪ Determine the
building Qualifying Building
• Determination of Expenditure (QBE)
qualifying building for constructed IB
expenditure and purchased IB
(constructed and ▪ Determine certain
purchased) building/structure
• Rates of initial and treated as IB
annual allowances ▪ Compute the
industrial building
• Computation of
allowances.
industrial building
▪ Compute
allowance
Balancing Charges
• Computation of
or balancing
balancing charge
allowances
or allowance on
▪ Determine the
disposal of
period and the
industrial building
effect of temporary
disuse.
▪ Identify building
owned less than 2
years
▪ Apply the IBA and
charges in the
computation of
income tax liability

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3 4-5 Capital 3 Agriculture Able to: CLO2 PLO2 Design & Deliver Built-in- Lecture Test, Group
Allowances Allowances ▪ Identify the CLO3 PLO3 • Digest Belief Tutorial Project and
Qualifying B3 Final Exam
• Synthesize
• Determination of Agriculture B7
qualifying Expenditure (QAE) • Reflect
agriculture ▪ Determine the rate
expenditure for QAE
• Rate of allowances ▪ Compute the
• Computation of allowances during
agriculture the year of
allowances on disposal
disposal or transfer ▪ Explain the
• Computation of meaning of transfer
agriculture charge or disposal
▪ Compute the
• Application of
Agriculture charge
agriculture
and allowances
allowances and
▪ Compute the
charges in
Agriculture charge
calculation of
if election for
statutory income.
spread back is
• Election of Para 28
made.
Sch 3
▪ Apply the
Agriculture
Allowances and
Charges in the
computation of tax
liability
4 5-7 Business 2 • Scope of business Able to: CLO2 PLO2 Design & Deliver Built-in- Lecture- Group Project
Income income ▪ Compute Business CLO3 PLO3 • Digest Belief tutorial and Final exam
income B3
• Badges of trade
▪ Identify allowable • Synthesize B7
(including selected
expenses and non- • Reflect
cases).
allowable
• Deemed derived expenses
Section 12

4 • Allowable
expenses Section
33, 34(2), 34(6)

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 • Prohibited
expenses Section
39
• Treatment of
current year and
brought forward
losses
• Treatment of
current year and
brought forward
capital allowances
• Computation of
adjusted and
statutory business
income of a sole
proprietor

2 • Commencement of
business
• Cessation of
business

5 8 Partnership 5 • Meaning of • Able to compute CLO2 PLO2 Design & Deliver Built-in- Lecture Test
partnership and tax liability of • Digest Belief Tutorial
B3
determining the partnership for • Synthesize B7
existence of each partner
• Reflect
partnership • Able to allocate the
• Types of capital allowance
partnership for each partner
• Provisional when changes
Adjusted Income took place
and Divisible
Income
• Adjusted Income of
a Partner
• Capital allowances
allocated to
partners
• Donation

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 • Computation of tax
liability
• Changes in the
Partnership
• Limited Liability
Partnership
• Conversion into
Limited Liability
partnership
• Distinction of LLP
and partnership

6 9-10 Employment 3 • Difference • Able to CLO2 PLO2 Design & Deliver Built-in- Lecture Group Project
Income between Income differentiate CLO3 PLO3 • Digest Belief Tutorial and Final exam
B3
from Employment between income • Synthesize B7
and Income from from Employment
Profession and income from • Reflect
• Basis Period for Profession
Employment
Income

5 • Gross Income from • Able to compute

Employment adjusted
• Allowable employment
Expenses and income and
Exemptions statutory
employment
• Computation of
income
adjusted and
statutory income
• Tax planning for
individual
(remuneration
package and dual
employment
contracts)
• Responsibility of
employee and
employer

Lesson plan/TAX267/Oct2023-Feb2024/ADAB Page 7

7 11-13 Personal 4 Investment income Able to: CLO2 PLO2 Design & Deliver Built-in- Lecture Group Project
Income Tax • Differentiate CLO3 PLO3 • Digest Belief Tutorial and Final exam
• Dividend, Interest, B2
Rental, Royalty,
different type of • Synthesize B3
investment income
Premium, • Reflect B7
Discount, Pension • Able to determine
and Annuity the exemptions
applicable to
• Basis Period for investment income
Investment Income

4 • Allowable • Able to
expenses and differentiate
exemptions between joint and
• Computation of separate
adjusted and assessment
statutory income • Able to
differentiate
between relief and
rebates

6 Treatment of • Able to compute

approved donation tax liability
and contribution

Relief and rebates

• Joint and Separate

Assessment
• Types of personal
reliefs
• Types of rebates
• Computation of
aggregate income,
total income,
chargeable income
and tax payable

8 14 Tax 3 • IRB agency • Able to understand CLO1 PLO1 Design & Deliver Built-in- Lecture Quiz
Administration Assessment and each process in the • Digest Belief Tutorial
B2
collection branch tax administration • Synthesize B3
and its function cycle (return,

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 • Types of return assessment, B6
and assessment collection and B7
recovery, appeal)
• Responsibility of
employee and • Able to identify a
employer various type of:
- taxpayers,
• Self-Assessment
-returns
for individuals
-assessments
• Collection and -offences
recovery -appeals
• Appeal procedure
• Penalties and
Offences

ASSESSMENTS:

On-going Assessments:

Quiz 5%

Test 15%

Group Project 20%

Final Examination: 60%

100%

Lesson plan/TAX267/Oct2023-Feb2024/ADAB Page 9

 References
1. 1.The Commissioner of Law Revision, Malaysia, Income Tax Act 1967, 6th edition, Wolters Kluwer, 2017, ISBN: 9789671244821
2. 2.Choong Kwai Fatt, Malaysian Taxation Principles and Practice, 267th, Infoworld, 2020, ISBN: 9789839526806
3. 3.Noor Sharoja Sapiei,Mazni Abdullah, Veerinder on Malaysian Tax Theory and Practice, 4th edition, Wolters Kluwer, 2019, ISBN: 9789670853048
4. 4.Dr. Jeyapalan Kasipillai (Prof.), A Guide to MALAYSIAN TAXATION, 5th edition, Mc-Graw Hills, 2019, ISBN: 9789670761060
5. 5.Veerinderjit Singh and Vincent Joseph, Malaysia Master Tax Guide 2020, 37th ed, CCH, 2016, ISBN: 9789670853130
6. Yeo, Alan Miow Cheng, Business Taxation, 20th edition, Professional Advancement Achievement Centre, ISBN: 9839274422

Other References
1. LhDN Website URL: www.hasil.gov.my

JADUAL PANDUAN MODEL A.D.A.B (NILAI)*

KOD NILAI PENERANGAN / HURAIAN

B1 Nilai bertuhan
a. Tuhan sebagai sumber ilmu
b. Keyakinan Tuhan Maha Berkuasa
c. Keyakinan Tuhan Maha Bijaksana
d. Keyakinan Tuhan Maha Pengasih Penyayang
B2 Nilai beragama
a. Yakin agama menyuruh kebaikan
b. Menyedari kepentingan beragama
c. Mentaati suruhan agama
d. Menghormati perbezaan kepercayaan agama
B3 Nilai berbuat kebaikan
a. Mempunyai rasa peduli
b. Mempunyai rasa empati
c. Mempunyai kemanusiaan
B4 Adab sebagai penuntut ilmu
a. Memahami kepentingan ilmu
b. Menghormati ibubapa dan guru
c. Menjaga adab dengan kawan-kawan.

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 d. Bersungguh-sungguh dalam menuntut ilmu
B5 Hubungan dengan Tuhan
a. Mengiktiraf keagungan Tuhan
b. Mensyukuri segala kurniaan Tuhan
c. Menerima ketentuan Tuhan dengan sangka baik
d. Mengingati Tuhan
e. Meminta dan menyerah diri pada Tuhan
B6 Hubungan dengan diri
a. Menghargai kelebihan dan bakat diri
b. Menerima dan memperbaiki kekurangan diri
c. Memiliki dan berusaha mencapai cita-cita / impian
d. memelihara kesejahteraan diri dari sudut JERI
e. menangani konflik dengan bijaksana
B7 Hubungan dengan masyarakat
a. Menghormati dan bertoleransi kepelbagaian agama dan budaya
b. Menyantuni dan tidak mudah menilai (judgemental)
c. Menjaga keharmonian dalam masyarakat
d. Peduli dan cakna dengan keperluan masyarakat
e. Menjaga pemikiran, Bahasa dan perbuatan dalam hubungan dan pergaulan
f. Menangani perubahan dalam masyarakat lokal dan global
B8 Hubungan dengan alam (alam natural dan alam buatan)
a. Menghargai alam
b. Menjaga keseimbangan
c. Mengelakkan pembaziran / kerosakkan
d. Menjaga keselamatan
e. Menghargai kebersihan dan persekitaran

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