Learning Objectives:

1. Understand the Fundamentals of Malaysia Individual Taxation:
   • Gain a comprehensive understanding of the Malaysian individual tax system, including tax rates, taxable income, and tax residency criteria.
2. Master Tax Reliefs and Incentives:
   • Learn about various tax reliefs and incentives available to individuals, and understand how to effectively apply them to minimize tax liability.
3. Comprehend Employer Obligations in Employee Taxation:
   • Understand the legal obligations of employers regarding employee taxation, including monthly tax deductions, required forms, and procedures for managing foreign employees' tax issues.

Learning Outcomes:

1. Ability to Calculate and File Individual Tax Returns:
   • Participants will be able to accurately calculate their individual tax liabilities and file their tax returns, ensuring compliance with Malaysian tax laws.
2. Effective Application of Tax Reliefs and Incentives:
   • Participants will be able to identify and apply applicable tax reliefs and incentives to reduce their overall tax burden effectively.
3. Proficiency in Managing Employer Tax Responsibilities:
   • Participants will be proficient in handling employer obligations related to employee taxation, including understanding and executing the necessary administrative tasks and compliance requirements, especially for foreign employees.

Targeted Audience:

1. HR and Payroll Professionals:
   • Individuals responsible for managing payroll and tax deductions within their organizations, ensuring compliance with Malaysian tax regulations.
2. Accountants and Tax Advisors:
   • Professionals who provide tax advisory services and need to stay updated on individual tax laws and employer obligations to assist their clients effectively.
3. Business Owners and Entrepreneurs:
   • Individuals who manage their businesses and want to understand their tax obligations and how to optimize their tax positions for both themselves and their employees.
4. Individual Tax Payer:
   • Individuals who want to understand their tax obligations and how to optimize their tax positions for both themselves and their employees.

COURSE OUTLINE

Topic 1 : Understanding Malaysia Individual Tax

8:30 AM - 9:00 AM: Registration and Welcome

• Participant Registration
• Welcome Address
• Course Overview and Objectives

9:00 AM - 10:30 AM: Introduction to Malaysia Individual Taxation

• Overview of Malaysia Individual Tax System
• Understanding Resident vs. Non-Resident Taxation

10:30 AM - 10:45 AM: Morning Break

10:45 AM - 12:30 PM: Taxable Income

• Business Income
• Capital / Asset Gain
• Salary / Wages
• Benefits in kind
• Others Income

12:30 PM – 1:30 PM: Lunch Break

1:30 PM – 2:30 PM Individual Tax Relief & BIK

• Overview of Available individual Tax Reliefs
• Overview of Individual Tax rates
• Tax Payer Responsibilities and E-Filling
• Case Studies and Examples

Topic 2: Employer Obligations in Employee's Individual Income Tax

2:30 PM - 3:30 PM: Employer's Role in Employee’s Taxation

• Employer Obligations Under Malaysian Tax Act
• Application for the role of employer and employer's representative

3:30 PM - 3:45 PM: Afternoon Break

3:45 PM - 4:30 PM: Other Tax Administration

• Administrative Requirements onboarding employee and departure of employee
• Monthly Tax Deduction
• E-PCB Plus
• Current Updates on PCB Guides

4:30 PM - 5:00 PM: Q&A Session and Wrap-Up

• Open Floor for Questions
• Summary of Key Points
• Closing Remarks and Feedback Collection