| |
|
|
| |
HARI RAMULU MUNUSAMY
Tax Planning For SME Companies
A 2-Day Workshop |
| |
| Programme Outline |
|
| DAY 1 |
|
› Basis of Malaysian Company Taxation System
• |
|
Taxation of Receipts and Gains |
• |
|
When is Income Taxable? |
• |
|
When is Income not Taxable? |
|
|
|
› Maximization of Deduction of Expenses
• |
|
Deductible Expenses |
• |
|
General Deductions – S33 |
• |
|
Business Deductions – S34 |
• |
|
Stock Adjustment – S35 |
|
|
› Double Deduction of Expenses
• |
|
Expenditure Qualifying for Double Deductions |
• |
|
Approved Training |
• |
|
Advertising Expenditure on Malaysian brands |
• |
|
Promotion of Export Services Rules |
|
|
› Non Deductible Deduction
• |
|
Minimize Non – Deductible Deductions |
• |
|
Capital Expenditure verses Revenue Expenditure |
• |
|
Entertainment Expenditure |
• |
|
Interest Restriction |
|
|
|
› Case Study / Exercise
• |
|
Exercise related to ‘Real’ Scenarios |
|
|
 |
