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Micro-credential certification in Taxation ACC6513 (MFP) **

Overview: 

This programme aims to introduce students to the responsibilities of a corporate financial manager. Coverage includes the evaluation of investment and financing alternatives, working capital management, and determining capital structure and dividend policy.

Emphasis is placed on the analytical aspects of the decision-making process to enable students to form their own judgment in the dynamic business world. 

Note: Subject relates to Master In Financial Planning 

** indicates that these programmes will be offered soon

Programme Fee

Awarding Body: 

This programme is designed, delivered, assessed and awarded by SEGi University through the SEGiUniDigital Platform. 

Discipline: 
Business & Accounting
Entry Requirements: 

Entry Requirements - No 
Age - 23 Years Above 
Experience - No
Language Proficiency - Yes 
Numeracy Proficiency - No 
Prerequisites - No
Others - No

Contents: 
  1. Business Income                                                                                                                                                   
    1. Scope of charge, Deemed derived from Malaysia, Capital or Revenue recepits and expenses, basis period and change of accounting date, valuation of stocks, rental and business income, interest and business income, interest expenses and restrictions and commencement of business
  2. Taxation of Companies 
    1. Residence status, capital reduction, buying back own share, investment holding company, single tier tax system, transational period, SME companies, substatial changes in shareholdings, tax compliance, payments and penalties
  3. Witholding Tax, Tax Treaties and Double Tax Relief           
    1. Withodling tax, single tax agreements, Double tax reliefs/credits
  4. International Tax Issues
    1. Branch or subsidiary, loan capital or share capital, electronic commerce transactions
  5. Real Property Gain Tax   
    1. Computation RPGT, Acquisition, disposal and deemed disposal, Chargeable person and tax compliance, RPGT loss relief, No gains no loss tansactions, Exemptions, Disposal of RPC Shares, Death and inheritance
  6. Tax and Others Incentives
    1. Reinvestment allowance, Pioneer status, Investment tax allowance, Double deductions, Approved operational headquaters, Regional distribution center, International procurement center, Venture capital companies, Unit trusts, REIT, Labuan, Export incentives, Private healthcare facilities, Approved food production project
  7. Trust, Estate and Settlement
    1. Estate under administration, Trusts, Settlement
  8. Controlled Transfers and Stamp Duty
    1. Controlled transfer, Duty stamp, Exemptions
  9. Leasing and Islamic Transactions
    1. Leasing regulation and Islamic transactions
  10. Back Duty Investigation and Tax Audit 
    1. Tax investigation, Tax audit, Settlement of taxes and penalties
  11. Corporate and Individual Tax Planning   
    1. Anti-avoidance provisions, Interest deductions, stocks, capital allowances,tax losses and tax incentives, Financing arrangements, Transfer pricing and tax haven, Mergers and acquisitions, Employement and remuneration packages, Lump sum payments and share option, Malaysia employment seconded overseas, Miscellaneous recepits and deductions, Indirect Tax, Residence status, Tax compliance and appeals
Assessments: 

Written assignment - 40%
Project paper - 60%