P6 – ADVANCED TAXATION
1)scope of charge
2)classes of income
3)resident status
4)income from employment
5)tax relief and rebates
6)individual tac computation
7)interest income
8)dividend income
9)rental income
10)witholding tax
11)partnership-tax treatment for investment income
12)estate under administration
13)estates under administration
14)settlements
15)trusts
16)badges of trade
17)business income
18)business expenses
19)interest expenses
20)trading stock
21)capital allowances
22)industrial building allowance
23)controlled sales
24)mining allowance & prospecting expenditure
25)approved donation & zakat
26)group relief for companies
27)restriction on use of loss on change in ownership
28)company taxtion
29)double dedustion
30)research & development
31)exemption for increased exports of goods & commodities
32)exemption for increased exports of manufactured products & agricultural produce
33) exemption for increased exports of qualifying services
34)income tax (deduction for cost of acquisition of proprietary rights)
35)income tax (deduction for cost on acquisition of a foreign owned company)
36)single tier dividend system & section 108(6)
37)professional communication tools-reports,letters....
38)tax incentives-pioneer statuss,investment tax allowance,renvestment allowance
39)computation of chargeable income-company
40)self assessment for individual & companies
41)tax avoidance & wilful evasion
42)tax audit & tax investigation
43)advanced ruling
44)company liquidition
45)transfer of assests
46)double taxqation agreements
47)transfer pricing, advanced pricing& thin capitalisation
48)investment hldg com pany
49)unit trust
50)real investment trust
51)leasing
52)venture capital comnpany
53)multimedia super corridor, operational headquarters, regional distribution centre,international procurement centre
54)labuan