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Summary of information on each course/module

Advanced Taxation
BAC4644

1.
2.

Name of Course/Module
Course Code

3.

Status of Subject

Major

4.

MQF Level/Stage
Note :
Certificate MQF Level 3
Diploma MQF Level 4
Bachelor MQF Level 6
Masters MQF Level 7
Doctoral MQF Level 8
Credit Value
Version
(state the date of the last Senate approval)

Bachelor MQF Level 6

7.
8.

Pre-Requisite
Name(s) of academic/teaching staff

BAC3644 Taxation 2
Ms. Lim Kwee Pheng ACMA ,MSc
Dr Ramaiyer Subramaniam (tutor)

9.
10.

Semester and Year offered


Fourth (Epsilon) Year, Trimester 3
Rationale
This subject constitutes the accounting, finance and related knowledge component as recommended in the
Halatuju 2 Reassessment Report on Accounting Programme at Public Universities of Malaysia 2006.
Objective of the course/module in the programme :
This subject will equip future accountants with the knowledge of tax computation for specialized industries,
indirect taxation, tax planning and etc

5.
6.

11.

13.

3 Credit Hours
Date of Previous Version : September 2005
Date of Current Version : December 2010

Subject Learning Outcomes :


At the completion of the subject, students should be able to:
LO1 Apply the concepts of indirect taxes and compute tax liability of taxable persons (Cognitive, Level 4)
LO2 Apply the specific provisions of the tax law applicable to each specialized industry and compute the tax
liability (Cognitive, Level 4)
LO3 Apply the specific provisions of the tax law applicable to estate and trust body and beneficiaries, and
compute the tax liability accordingly. (Cognitive, Level 4)
LO4 Evaluate, plan and advice how a company can avoid, reduce or defer their tax liability within the ambit of
the relevant tax laws (Cognitive, Level 6, Psychomotor Level 7)

15.

Mapping of Subject to Programme Outcomes:


% of
contribution
44.5%

20.

21.

PO1
Ability to apply fundamental skills and techniques of accounting in various
economic events.
PO2
44.5%

Ability to demonstrate knowledge and competency in the specialized areas


of accounting relevant to economic situations.
PO4
11%

Ability to communicate effectively


Teaching Learning Strategies
The approach towards learning strategy are through:
Lectures based method of instructional strategy in classroom that provides a way to communicate and
disseminating a large amount of information.
Active learning strategy that allows student to talk and listen, read, write and reflect as they approach course
content through problem solving exercise and case studies all of which requires student to apply what they
have learned.
Cooperative/group collaberation learning that encourges student to forms groups and work together that
engages student in active discussion about issues and problem. Foster students communication skills,
promote thinking and decision making skills.
Assessment Methods
Assignment/Project

Type
Individual or Group

Percentage
20%

Mid-term Exam
Final Exam
25.

Written Exam (No MCQs)


Written Exam (No MCQs, 3 hours exam)

Details of Subject
Topics
1.

15%
65%

Mode of Delivery
Lecture
Tutorial

Indirect Taxes

Investment holding companies , OHQ

Leasing companies, banks & financial institutions

Insurance companies

Shipping and airline operations

Property development

Clubs, trade associations, societies and cooperatives

Tax Planning for companies including group relief and transfer pricing

Sales tax
Service tax
Import and export duties
Excise duties
GST ( subject to implementation)
2.

Estates, trusts and settlements

3.

Specialized Industries
Unit trusts, REITs, Closed end funds, Venture capital companies

4.
27.

Details of the
Assignment

Proposed Title : Application of tax concepts to specialized industries


Objectives: To assess students understanding of tax concepts on the various specialized
industries
Nature: Individual assignment
Descriptions: Student is required to review the latest publication and articles. A final report of
about 12-15 pages is submitted for grading.
Student learning time: 12 hours

28.

Total Student Learning


Time (SLT)

Face to Face

Total Guided and Independent Learning

34.

37.

19.

20.

Lectures
28
Tutorials
13
Assignment
Mid term exam
2
Final exam
3
Sub Total
46
Total SLT
Reading Materials:
Textbook
Choong Kwai Fatt (2013) Advanced Malaysian
Taxation Principles and Practice. Infoworld, Kuala
Lumpur.
Jeyapalan, K. (2013), A Comprehensive Guide in
Malaysian Taxation, McGraw-Hill, Kuala Lumpur

28
13
12
20
30
103
149

Reference Materials
Veerinderjeet, S & Kee, T.B (2012), Malaysia
Master Tax Guide 2009, 26th Edition, CCM
Malaysia.
Choong Kwai Fatt. (2013). Principles of Malaysian
Taxation. Kuala Lumpur: Infoworld
2012 Budget Commentary and Tax Information
published by MIA, MIT and MICPA
Journal of the Chartered Tax Institute of Malaysia
Journal of Malaysian Institute of Accountants
IRBs web site at http://www.hasil.org.my
Appendix (to be compiled when submitting the complete syllabus for the programme):
1. Mission and Vision of the University and Faculty
2. Mapping of Programme Objectives to Vision and Mission of Faculty and University
3. Mapping of Programme Outcome to Programme Objectives
4. Programme Objective and Outcomes (Measurement and Descriptions)
Mapping of assessment components to Learning Outcomes (LOs)
Assessment
Component
Assignment

LO1

LO2

20

20

20

Test

15

15

15

Final Exam

65

65

65

LO3

LO4
23.53

100

76.47

Mapping Learning Outcomes to Programme Outcomes


PO1

PO2

LO1

25

25

LO2

25

25

LO3

25

25

LO4

25

25

PO3

PO4

100

PO5

PO6

PO7

PO8

PO9

PO10

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