Advanced Taxation Course of BAcc at University of Malaya
Faculty of Business and Accountancy University of Malaya
Faculty : Business and Accountancy
Department : Management Accounting and Taxation
Programme of Study : Bachelor of Accounting
Course Code : CTEA3432
Course Title : Advanced Taxation
Credit Hours : 3
Course Pre-requisite(s) /
Minimum Requirement(s) : Pass CTEA2220 Business & Corporate Taxation
Learning Outcomes : At the end of this course, students should be able to:
1. Compute advanced aspects of RPGT in relation to individual and
corporate entities, tax incentives on pioneer status, ITA and
infrastructure allowance.
2. Design tax planning strategies for individuals and companies.
3. Compare and contrast tax audit and tax investigation and to compute
unreported income.
4. Compute tax liability for deceased person’s estate and its executor,
trust, REITS and its profit repatriation to shareholders.
5. Identify tax implications of Islamic financing on muamalat transactions
and the implications of Labuan IOFC in relation to international
business.
Synopsis of Course Contents : This course covers advanced aspects of real property gain tax, tax
incentives, tax planning, tax audit and investigation and Islamic financing
on muamalat transaction.
Assessment : Continuous Assessment : 40%
Final Examination : 60%