• Revenue vs Capital Expenditure
• Understanding on Section 33(1) of the Income Tax Act 1967
• Provisions vs Accruals
• Tax treatments on specific types of expenditure, i.e. interest expenses, key-man insurance, professional indemnity insurance, employee’s deductions, bad and doubtful debts, EPF contributions, etc.
• Tax treatment on foreign exchange losses.
• Tax treatments on specific types of expenditure that is not tax deductible, i.e. entertainment expenses, etc.
• Tax treatment on pre-operational and pre-commencement expenditure.
• Tax treatment on loans provided to directors.
