Malaysia Taxation Junior Diary

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on Income Tax Compliances Topic:-

1.Starting words
2.Analysis of tax officer activities time table
3.Corporate Tax Time Line
4.Estimation of Tax Payable (CP 204)
4.1.Late Furnish of CP204
4.2.Change In Accounting Period
5.Revise Estimation of Tax Payable (CP204A)
6.Installment Payment (CP 207)
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7. Badges of Trade
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8.Tax Return
8.1.Tax Return (For Corporate Taxation)
~Different Between Submitted Form & Form in Approval Letter
~Payments to settle tax payable after tax return fillings
8.1.1 General Adjusted Income (Sec 33)
[Section 33. Adjusted income generally]
- Income Statement Type Eg
1) Non income producing - (dormant/ inactive)
2) Investment holding - (charge under 60F/ 60FA)
3) Business income generate unit - (common case)

8.1.2 Step 3 Further Info Request (or so call tax queries)
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9. Tax Return (For Individual Cases) - Resident status
9.1.Resident without Business income (Form BE/e-BE)
9.1.1 Step 1. Reminder of request info

9.1.1 A.Income related documents

9.1.1.B.Rebate related documents

9.1.1.C. Relief related documents

9.1.1.D. Tax remited related documents

9.1.1.E. Sample list of Information needed for Individual.

9.1.2 Step 3. Draft tax computations

9.2 Capital Allowance Schedulers

9.3 Residual Individual Cases with business income (Form – B/e-B)

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JsonDiary on Transfer Pricing (2003)
D.Prifit Split Method

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10. JsonDiary on IRBM Transfer Pricing Guideline 2012

10.1 IRBM TRANSFER PRICING GUIDELINES 2012 SUMMARY

10.2 Scope of guideline applied

10.3.1 Arm’s Length Principle - Terminology

10.3.2 Arm’s length price determination process

10.4 Comparability Analysis(Qualitative Presentation)

10.5 Malaysia Taxation: Transfer Pricing Methodologies for Transfer Pricing 2012

Traditional Method

10.5.1 Comparable uncontrolled price method (CUP)

10.5.2 Resale price method (RPM)

10.5.3 Cost plus method (CPM)

Transactional Profit Method

10.5.4 Transactional Profit Method (TPM) /Profit split method

10.5.5 Transactional net margin method (TNMM)

10.6 Comparability Analysis(Qualitative Presentation)

10.7 Intragroup Services

10.8 Intangible Properties

10.9 Intragroup Financing

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11. Real Property Gain Tax
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12. - Audit working papers information required for tax purposes

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