Deductible and non-deductible expenses with law and case laws - Workshop 2020

Overview

LHDNM AGREED WORKSHOP

For REP’s, Member staff and Group (3+) registrations, complete & email registration form to cpd.malaysia@cpaaustralia.com.au

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• Save 10% when you register online at least 1 month prior to the workshop date

Presenter (s):
Mr Ravi Balakrishnan

This workshop will focus mostly on the various case laws, both Malaysian and others, from an accountants’ perspective affecting expenses whereby a participant can gain an insight on the issues that can be taken into account on whether an expense can be claimed or not. The focus will not be as much as on the legislation and public rulings compared to the case laws.

The case laws covered will be on many areas including general tests for deductions, duality of expenses and capital or revenue expenses. It will focus on the various arguments in each case and the principles that can be discerned from each case especially the views of the Inland Revenue Board. The workshop will give an idea on the issues that the IRB looks into issues in typical cases that gives an exposure to those not in the legal field such as accountants.

The workshop will benefit those in the accounting and finance and taxation fields.

Key topics covered:

• Overview of relevant legislations and public rulings regarding deductible and non-deductible expenses.   
• Overview of public rulings pertaining to expenses including interest restriction and trade debts and entertainment
• Case laws on various issues relevant to deductibility and non-deductibility of expenses

Objectives

• Understand provisions affecting deductible and non-deductible expenses
• Recognise various Public rulings affecting expenses
• Classify case laws on various issues of expenses

All our workshops are available via in-house training.

Audience

Senior accountants, accounts executives, financial controllers professional audit firms and tax firms, management of SMEs corporates.