Taxation Course 2022: Module 1 – Fundamental of Malaysian Taxation on The Malaysian Income Tax Structure (In Collaboration with MAICSA)

COURSE OUTLINE

• An overview of the Malaysian Taxation System
• Scope of Charge
• Classes of Income
• The Concept of Income
• The Concept of Source
• The Meaning of Received
• Determination of Residence Status and Its Implication
• The Basis of Assessment – Basis Year vs Basis Period
• Computation of Chargeable Income
• Tax Rates

PROFILE(s)

Wong Yoke Lin is a dedicated tax advisor with more than 24 years which includes a 14-year with major taks professional firms and 10-year with the local conglomerate and the established large multinational corporations. She has been involved in tax compliance for ASEAN countries, advising multinationals on tax planning, tax incentives claims, corporate and business restructuring, merger and acquisition, tax due diligence review, international tax projects (such as permanent establishment, BEPS, cross border taxes and the application of double tax treaties), transfer pricing projects and risk management, tax audit and investigation problem solving, GST/VAT, Customs’ duties appeal and valuation and tax reporting (such as year end tax provision, deferred tax provision and Fin 48/ASC-740 disclosure and reporting). In addition, Yoke Lin has substantial experience in advising tax aspects of supply chain planning and execution for the establishment corporations located in ASEAN countries and China.