Malaysian Tax Regulation

• Review a methodology for tax planning and develop your own tax planning approach
• Knowledge of tax systems and tax treaties of the countries involved
• Reviewing thoroughly the Sales Tax – Exemption & Facilities
• Understanding the principles in computation of Employment & Corporate Tax & Deferred Tax
• Preparing and addressing critical transition issues for businesses.
• Obtaining crucial updates on tax deductions allowance vs non-allowance expenses.
• Anti-avoidance provisions under the Income Tax Act, 1967

• Tax Managers
• Accountants
• Business Advisors
• Finance Managers
• Tax Consultants
• Auditors
• Entrepreneurs
• Supervisors
• Those who are keen in updating on tax planning.

DAY 1: 9.00AM - 5.00PM

9:00am - 10:30am
Module 1 : Purpose of tax planning  
What is tax planning
Advantage of tax planning
Types of tax planning
How to save taxes

Module 2: Business & Employment
Tax appeals
Tax payment CP204
Tax exemptions
Computation of Employments
Forms E & EA. Monthly tax deductions

10;30-10:45am TEABREAK 

10:45am - 1:00pm
Module 3: Sales Tax – Exemption & facilities
Special Rules
Exemption & Facilities

Module 4: Withholding Tax
What is withholding tax ( WHT) in Malaysia?
Does the WHT in Malaysia cover services rendered outside the country?
What is royalty income in Malaysia?
What are special classes of income?
How to calculate the withholding tax in Malaysia?

1:00 - 2:00pm LUNCH

2:00 - 3:30pm
Module 5: Deferred Tax
What is Deferred Tax?
Deferred Tax Liability
Deferred Tax Asset
Tax paid vs tax expenses
Accounting profit vs Taxable profit

3:30 - 3:45pm TEABREAK

3:45 - 5:00pm
Module 6: Corporate Tax
Introduction
Computation Of Adjusted Income from Business
Approved Donations
Income Tax Rate
Section 108 Account (Dividend Franking Account)
Example Of Income Tax Computation

DAY 2: 9.00AM - 5.00PM

9:00am - 10:30am
Module 7: Business Deductions
Capital Expenditure Versus Revenue Expenditures
General Deduction Test
Statutory Prohibited Expenses
Specific Prohibited Expenses
Specific Deduction Expenses in The Act
Double Deductions
Examples Of Deductible and Non- Deductible Expenses

10;30-10:45am TEABREAK 

10:45am - 1:00pm
Module 8: Capital Allowances
Capital Allowances on Plant and Machinery
Capital Allowances on Industrial Building
Disposal Of Industrial Building

1:00 - 2:00pm LUNCH

2:00 - 3:30pm
Module 9: Income for Sole Proprietorship
Business Period and Year of Assessment
Definition Of a Business
Wages Of Trade
Business Income
Deductions Against Business Income
Capital Allowances on Plant and Machinery
Industrial Building Allowance
Computation Of Statutory Income from Business

3:30 - 3:45pm TEABREAK

3:45 - 5:00pm
Module 10 : Case Study
Group discussion
Tax computation & calculation – All Section
Q & A Section
End Of Program.

• Interactive lectures & discussions
• Case studies & real-world examples
• Group activities & quizzes
• Q&A sessions

SARAVANAN MUTHEYAH
CA(M), ACPA, MBA (Finance)

Professional Summary

Saravanan Mutheyah is a highly effective and results-driven accounting professional with over 25 years of industry experience in group accounting, financial reporting, auditing, taxation, and training. As a certified HRDF trainer (TTT/20839), he has led numerous public and in-house training programs, specializing in accounting standards, finance for non-finance professionals, deferred tax, budgeting, and corporate governance.

With a charismatic and human-centered training style, Saravanan is known for his ability to simplify complex financial topics, making them easily digestible for professionals at all levels. His sessions integrate practical examples, current regulatory updates, and interactive discussions to ensure high engagement and learning retention.

Academic & Professional Qualifications

• Chartered Accountant (Malaysia Institute of Accountants – MIA)
• ASEAN Chartered Professional Accountant (ACPA)
• Master of Business Administration (Finance), IIUM
• Bachelor of Accountancy (Hons), UKM
• Diploma in Accountancy, Polytechnic Ungku Omar
• Member of Malaysia Institute of Management (MMIM)

Areas of Expertise

• IFRS/MFRS & Financial Reporting
• Financial & Management Accounting
• Corporate Finance & Budgeting
• Deferred Tax & Full Set Accounts
• Audit & Internal Controls
• Financial Analysis & P&L Reporting
• SST, Tax Planning & Advisory
• Finance for Non-Finance Professionals
• Accounting System Implementation

Training & Lecturing Experience
HRDF Accredited Trainer (2018 – Present)

• Conducted corporate and public training programs covering:
• Financial Management, Audit & Assurance
• Finance for Non-Finance Professionals
• Managerial Accounting & Budgeting
• Deferred Tax & Group Financial Reporting
• Debtor Collection, Aging & Full Set Accounts

Lecturer Roles

• Taylor’s University (2023): International students – Degree in Accounting & Finance
• Olympia College (2015–2017): MBA Programs – Financial Management & Accounting
• Stamford College (2015–2017): ACCA P1 & P2 – Governance, Ethics, and Corporate Reporting

Industry Experience

• Managing Partner, Saravanan & Co (Chartered Accountants)
  Offers consultancy in corporate finance, taxation, SST, internal audit, and strategic advisory.
• Senior Finance Manager, Lotus Five Star Cinemas (2014–2022)
  Led budgeting, forecasting, and strategic decision-making functions.
• Accountant & Account Executive Roles (2009–2014)
  Oversaw financial control, audits, cost management, and regulatory reporting.
• Credit Officer, Sunway Resort Hotel (2005–2009)
  Specialized in credit control, receivables management, and internal reporting.

Upon successful completion of this program, you will receive a Certificate of Achievement.

1. By Credit card: You can opt to register and pay online with our latest payment integration system through our website.
2. Bank Transfer- You can also opt to bank transfer payment via local / international banks. Please send payment slip as proof of payment.
3. HRD Corp Claimable Courses Skim Bantuan Latihan Khas - Applicable to Malaysian Employer Only

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