Veerinder on Malaysian Tax Theory And Practice, 5th Edition

Veerinder on Malaysian Tax Theory and Practice (5^th Edition) aims to serve as a recommended textbook for taxation courses offered by universities and professional bodies from the perspectives of content quality and production standards.

With the aim to help taxation and accounting students in understanding the principles of income tax law in Malaysia and in gaining practical knowledge of the Malaysia tax system, this book has been designed to:

• provide a concise introduction to Malaysia tax essentials
• prepare for taxation examination
• develop a solid foundation for fresh and young practitioners in tax practice

The content in this book is also suitable for professionals’ use as a quick reference guide to Malaysia tax legislation and practice.

This latest edition, Veerinder on Malaysian Tax Theory and Practice (5^th Edition), includes all the relevant legislative and administrative changes since the previous edition, up to 1 May 2021.

Topics Covered

1. The Tax System and Tax Administration 

2. Business Income 

3. Employment Income 

4. Other Sources of Income and Exempt Income 

5. Withholding Tax and Double Tax Relief 

6. Deductible Expenses 

7. Reliefs on Capital Expenditure 

8. Personal Reliefs 

9. Partnerships 

10. Tax Computations and Tax Audits 

11. Real Property Gains Tax 

12. Indirect Taxation 

13. Tax Incentives