With the enactment of the Goods and Services Tax Act, this book provides an introductory look into the newly enacted Act along with the historical background and development of the law. The book has been laid out in a way that helps the working and rationale of GST. Besides the easy to read language, the book also provides examples of calculations and applications of GST. This book provides an easy read for understanding the concept of GST.
Understanding GST
RM120.00
Authors: LexisNexis
Publisher: LexisNexis
With the enactment of the Goods and Services Tax Act, this book provides an introductory look into the newly enacted Act along with the historical background and development of the law. The book has been laid out in a way that helps the working and rationale of GST. Besides the easy to read language, the book also provides examples of calculations and applications of GST. This book provides an easy read for understanding the concept of GST.
| Category: | Taxation / Revenue |
|---|
| ISBN | 9789674004651 |
|---|---|
| Authors | LexisNexis |
| Publisher | LexisNexis |
| Pub Date | 2016 |
| Format | eBook |
Related products
-
Taxation and Ethics in Malaysia
RM195.00Authors: Irsyad Tariq, S. Saravana Kumar
Publication Date: December 2024
ISBN: 9789672875345
Format: Paperback
Country: Malaysia“…Through this book, the authors, Mr Irsyad Tariq and Mr S. Saravana Kumar, seek to explore the intricate relationship between tax policy, ethical considerations, and their implications for businesses and individuals within the Malaysian context. I wish to congratulate them on this endeavour as this book is the first of its kind in Malaysia and this region…It is my sincere hope that this book will stimulate thoughtful dialogue among practitioners, scholars and policymakers, ultimately contributing to a more equitable and transparent tax environment.
I hope the efforts of the authors in writing this book will assist us in navigating the complexities of taxation and ethics, striving for a future where fiscal responsibilities align with our moral obligations…”
– From the Foreword by Prime Minister of Malaysia “YAB Dato’ Seri Anwar Ibrahim”.“…This book, ‘‘Taxation and Ethics in Malaysia’’, offers a timely and thorough analysis of the ethical considerations surrounding the Malaysian taxation system. It explores the historical, current, and future dynamics of taxation while examining the legal and regulatory frameworks that govern tax compliance and the tax appeal process. The book addresses several significant topics, including the perspectives of the Judiciary in tax cases and the complex ethical dilemmas faced by taxpayers, tax authorities and policymakers. Besides, it analyses the ethical and moral dimensions of tax compliance, avoidance, and evasion. It also highlights the essential role of tax administration in effectively managing tax collection and fostering an environment characterised by trust, compliance, and accountability.
I commend the authors for their meticulous research and erudite analysis. This book is a valuable resource for policymakers, tax authorities, taxpayers, academics, and anyone interested in the intersection of law, ethics, and economics. By fostering a deeper understanding of the ethical implications of taxation, this book can help to promote a more just and equitable tax system…”
– From the Foreword by Chief Justice of Malaysia “Tun Tengku Maimun Tuan Mat”. -
Malaysian Tax Law & Principles
RM342.00Author: DP Naban, Nur Amira Ahmad Azhar, S Saravana Kumar
ISBN: 9786297669571
Publication Date: Oct 2024
Format: Soft Cover
Country: MalaysiaRM380.00 -
Spotlight on Malaysian Tax Disputes
RM80.00Author: Chris Toh Pei Roo
Publication Date: Oct 2024
ISBN: 9786297700182
Format: Paperback
Country: Malaysia -
All Malaysia Tax Cases (AMTC) 2018
RM420.00Authors: Choong Kwai Fatt
Publisher: Sweet & Maxwell AsiaThe All Malaysia Tax Cases (AMTC) 2018 reports revenue law cases decided in Malaysia commencing from the Special Commissioners of Income Tax, up to the High Court, the Court of Appeal and the Federal Court.
-
TAX APPEALS IN MALAYSIA: LAW AND PROCEDURE
RM300.00…this book will be a most welcome addition to our legal literature on an important aspect of tax law, especially to its practitioners and to the members of the general public … [It] shows great learning and scholarship…”
From the Foreword by
Dato’ Abang Iskandar bin Abang Hashim
Chief Judge of Sabah and SarawakKey Features:
Clear and comprehensive discussion of the law
Reference to extensive range of cases, statutes and other written sources to support and clarify discussion
Practical insights and pointers on actual issues encountered in tax appeals
Coverage of appeals to the Special Commissioners and the courts as well as judicial review applications
Carefully structured contents to aid easy use of the book
Instructive appeal checklists
Forms and precedents
Taxation affects everyone in one way or another. Since the advent of income tax, everyone has been aiming to pay as little tax as possible. All kinds of schemes are thought of. No commercial person in his right sense transacts except on the basis of paying the least amount of tax possible. It is undoubtedly legal for a company to organise its affairs in such a way as to minimise tax. Nevertheless, tax settlement is contentious and many have been brought to the courts by way of appeal for final determination.This book covers topics relevant to any contemporary discussion on tax appeals. The law and practice on this subject have been expertly treated. The law has been considered and analysed in depth, while the treatment of the practical aspects has benefitted from the wide experience of the author in conducting tax appeals. Copious endnotes provide an invaluable source of references for detailed study and further research on the intricacies of handling appeals against tax assessments raised by the tax authorities.
Cases and other sources from Malaysia and other jurisdictions have been analysed and discussed to build an enviable resource from which tax practitioners can draw much valued knowledge to mount cogent arguments in conducting their appeals before the Special Commissioners of Income Tax as well as the courts.
Relevant forms and precedents and helpful checklists presented in the appendices complement the excellent text to provide a complete and comprehensive textbook on the current practice of tax appeals in Malaysia.
Tax Appeals in Malaysia: Law and Procedure is a book which should not be missed by lawyers, judicial officers, tax authorities, revenue counsel, tax advisers, accountants and business owners.
Table of Contents*Tax Appeals
The Special Commissioners of Income Tax
Assessments
Appeals to the Special Commissioners of Income Tax
Appeals to the High Court
Judicial Review
Appeals to the Court of Appeal
Recovery or Collection Appendices -
Taxation Of Property Transactions in Malaysia, May 2023
RM160.00ISBN: 9786297527147
Format: Print & Proview eBook
Published: May 2023
Author: Arjunan Subramaniam -
100 WAYS TO SAVE TAX IN MALAYSIA FOR PROPERTY INVESTORS FOURTH EDITION
RM100.00100 Ways to Save Tax in Malaysia for Property Investors is a comprehensive guide to the tax implications of property investment and property ownership. As a work that collects together in one source all of the tax issues relevant to property investment and ownership, it is an invaluable tool to help investors in their vital decision-making processes. The book covers the specifics of the taxation of property income, which is in many ways distinct from the taxation of other kinds of income. In doing so, it discusses the setback for investors resulting from the re-classification of property income between “investment” versus “business” income and the need to adapt. The availability of deductions and capital allowances against rental income is discussed with clear examples. The subject of investment holding companies is given a special chapter in view of its particular implications for property investors. Besides dealing with the taxation of property income, the book covers other areas of taxation including real estate investment trusts (REITs) and assessment tax which have relevance for the property investor. Tax-saving strategies which include tax deferment, tax reduction and elimination of tax liability are explored with practical illustrations. Due to its significance a completely new chapter is devoted to Goods and Services Tax (GST) which is due to be introduced in Malaysia on April 1, 2015.
Wary property investors should also be aware of the tax implications of dealing with properties in such a way that a profit on sale becomes liable to income tax. In this context, the “badges of trade” are examined and useful guidelines and examples are provided. Stamp duty which is a significant cost for property investors is also covered by the book including the calculation of advance stamp duty. This book contains a wealth of ideas to help you to minimise the taxes you have to pay and to plan your future actions so as to pay as little tax as possible, using simple everyday language and practical examples to illustrate them. It is certainly a book not to be missed by property investors, tax consultants, real estate consultants, estate agents, lawyers, landlords and anyone with an interest in property income.
Highlights of new materials covered in this edition:
- Substantially increased RPGT rates for disposals on and after January 1, 2014.
- Tax to be withheld by the acquirer of real property or RPC shares.
- Tax implications on conversion of a partnership or a company to a limited liability partnership (LLP).
- The potential for joint and several liability of a director is increased.
- Working of GST in relation to property-related transactions.
-
Istilah Percukaian, Second Edition
RM180.00The usage of Bahasa Melayu is required for correspondence with the Inland Revenue Board (IRB) on any appeal against tax assessments, as well as the compilation of documentation for tax appeals to the Special Commissioners of Income Tax (SCIT) and the courts. The current self-assessment system, along with the ensuing tax audits and investigations, necessitates a large amount of interaction with the IRB on tax concerns. Every time, a detailed and explicit explanation and justification of the taxpayer’s tax position is required. The first step on the winning path is a concise explanation with precise terminology, allowing concerns to be settled peacefully between the IRB and the taxpayer without turning to the SCIT.
Istilah Percukaian provides its customers with a simple and comprehensive reference, enabling for appropriate usage and application of tax words when dealing with tax concerns. In two separate systems, cross-references between Bahasa Melayu and English phrases are made, along with groupings of pertinent terms extracted from various provisions of the Income Tax Act 1967. When users are working on specific parts of the Act, this third arrangement allows easy access to the relevant terminology.
This handy reference is a must-have for anyone dealing with taxes. It has been extensively amended since its initial publication in 2004 to reflect every alteration made by the Finance Acts and the Income Tax (Amendment) Acts, making it a comprehensive reference source.
Key Features- The Income Tax Act of 1967 is used to provide accurate translations of major tax phrases.
- Alternative translations have been supplied to fit the context.
- For ease of use and reference, English–Bahasa Melayu and Bahasa Melayu–English arrangements are alphabetically sorted.
- Section-by-section organisation of key phrases is also provided.
- An experienced tax expert identified and translated relevant terminology.
- A simple layout makes it easier to find information.








