Documente Academic
Documente Profesional
Documente Cultură
Advanced Taxation
BAC4644
1.
2.
Name of Course/Module
Course Code
3.
Status of Subject
Major
4.
MQF Level/Stage
Note :
Certificate MQF Level 3
Diploma MQF Level 4
Bachelor MQF Level 6
Masters MQF Level 7
Doctoral MQF Level 8
Credit Value
Version
(state the date of the last Senate approval)
7.
8.
Pre-Requisite
Name(s) of academic/teaching staff
BAC3644 Taxation 2
Ms. Lim Kwee Pheng ACMA ,MSc
Dr Ramaiyer Subramaniam (tutor)
9.
10.
5.
6.
11.
13.
3 Credit Hours
Date of Previous Version : September 2005
Date of Current Version : December 2010
15.
20.
21.
PO1
Ability to apply fundamental skills and techniques of accounting in various
economic events.
PO2
44.5%
Type
Individual or Group
Percentage
20%
Mid-term Exam
Final Exam
25.
Details of Subject
Topics
1.
15%
65%
Mode of Delivery
Lecture
Tutorial
Indirect Taxes
Insurance companies
Property development
Tax Planning for companies including group relief and transfer pricing
Sales tax
Service tax
Import and export duties
Excise duties
GST ( subject to implementation)
2.
3.
Specialized Industries
Unit trusts, REITs, Closed end funds, Venture capital companies
4.
27.
Details of the
Assignment
28.
Face to Face
34.
37.
19.
20.
Lectures
28
Tutorials
13
Assignment
Mid term exam
2
Final exam
3
Sub Total
46
Total SLT
Reading Materials:
Textbook
Choong Kwai Fatt (2013) Advanced Malaysian
Taxation Principles and Practice. Infoworld, Kuala
Lumpur.
Jeyapalan, K. (2013), A Comprehensive Guide in
Malaysian Taxation, McGraw-Hill, Kuala Lumpur
28
13
12
20
30
103
149
Reference Materials
Veerinderjeet, S & Kee, T.B (2012), Malaysia
Master Tax Guide 2009, 26th Edition, CCM
Malaysia.
Choong Kwai Fatt. (2013). Principles of Malaysian
Taxation. Kuala Lumpur: Infoworld
2012 Budget Commentary and Tax Information
published by MIA, MIT and MICPA
Journal of the Chartered Tax Institute of Malaysia
Journal of Malaysian Institute of Accountants
IRBs web site at http://www.hasil.org.my
Appendix (to be compiled when submitting the complete syllabus for the programme):
1. Mission and Vision of the University and Faculty
2. Mapping of Programme Objectives to Vision and Mission of Faculty and University
3. Mapping of Programme Outcome to Programme Objectives
4. Programme Objective and Outcomes (Measurement and Descriptions)
Mapping of assessment components to Learning Outcomes (LOs)
Assessment
Component
Assignment
LO1
LO2
20
20
20
Test
15
15
15
Final Exam
65
65
65
LO3
LO4
23.53
100
76.47
PO2
LO1
25
25
LO2
25
25
LO3
25
25
LO4
25
25
PO3
PO4
100
PO5
PO6
PO7
PO8
PO9
PO10