TARC ACCA 2005: key area in tax that we must know-according to mr chong(tar)

~~~~~~~~~~~~~~~Motivation Quote~~~~~~~~~~~~~~~~ ~~~~~~~~~~Sometimes it takes a lot of rain before you get your rainbow!!!!!~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~Just FOcus On The Key Topics That You Know And Ignore What You Don't!!!!!!~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~The glory is not in never failing but in rising again everytime you fall!!!!!~~~~~~~~~~~~~~~~~~~~~~~~~~~ ~~~~~~~~~~~~~~~~~~YOU MAKE THE FAILURE COMPLETE WHEN YOU STOP TRYING!!!!!!~~~~~~~~~~~~~~~~~~~~~~~~~~~

Saturday, December 04, 2004

key area in tax that we must know-according to mr chong(tar)

source:tarc
1. Para 28 Sch 6
2. Exempt interest and dividend (para 35A,35; unit
trust)
3.Approved donation (5% of aggregate income)
Individual: donation in kind to approved org.
(health and equipment) limited RM20,000 s.44(10)
Library RM20,000 s.44(8) Cash
Library RM 100,000 s.36(4) cash in kind
4.Personal relief and rebate
5. RPGT para 17 (RPC share)
6. concept of control transfer
7. IA +AA calculation
8. treatment of losses/CA
9. s.140, s141
10. PE, witholding tax
11. s.108 ac, exempt ac
12. non-resident relief
13. Labuan offshore
14. Banking
15. Special classes of income s.4A(ii)
16. Stock withdrawal
17. OHQ (employee 50% exemption)
18. Research