TOPIC 1

– INTRODUCTION TO MALAYSIAN TAXATION SYSTEM TOPIC 2 – INDIRECT TAXES TOPIC 3 – INDIVIDUAL RESIDENCE STATUS TOPIC 4 – EMPLOYMENT INCOME TOPIC 5 – UNEARNED INCOME TOPIC 6 – PERSONAL RELIEF & REBATE TOPIC 7 – NON-RESIDENT RELIEF TOPIC 8 – BUSINESS INCOME TOPIC 9 – CAPITAL ALLOWANCE TOPIC 10 – PARTNERSHIP TOPIC 11 – INCOME TAX ADMINISTRATION

TOPIC OUTLINE:
11.1 Objective of Tax Administration 11.2 Tax Compliance – Voluntary Compliance 11.3 Tax Administration 11.4 Tax Audit 11.5 Authority & Responsibility of Director General of Inland Revenue (DGIR) 11.6 Taxpayers & Employers Responsibilities 11.7 Tax Compliance & Ethical Issues
KAT 2013 / 062 (SALIZA ABDUL AZIZ, ASA)

OBJECTIVES OF STUDY:
To introduce income tax administration and identifying the level of compliance degree To determine the division of income tax administration in respect of return form, assessment, appeal and collection To understand of audit system on taxation
KAT 2013 / 062 (SALIZA ABDUL AZIZ, ASA)

11.1 Objective of Tax Administration

11.2 Tax Compliance – Voluntary Compliance Taxpayers will prepare and file the return form to declare the actual income received. The form will be submitted within certain period. Tax payment will be made immediately. Employers will be acquired to hold or deduct the tax from the employees income and remit to the IRB (the schedular tax deduction – PCB).

The main objective of income tax administration is to achieve the maximum degree of compliance to the ITA (total compliance).

KAT 2013 / 062 (SALIZA ABDUL AZIZ, ASA)

KAT 2013 / 062 (SALIZA ABDUL AZIZ, ASA)

1

Towards achieving total compliance
Publicize through the media and opening counters to give explanation on the tax payment procedure. Administration on the tax law should be done immediately and consistently. Identifying those who do not comply with the tax law and take