Taxation for SME: Corporate Tax 2025

25 Jun, 2025, CONCORDE HOTEL KUALA LUMPUR

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Thilles Selvaraja is a distinguished Tax Professional with extensive expertise in Direct Taxation. As a Direct Tax
Specialist and Chartered Tax Specialist (CTP), she possesses in-depth knowledge of tax regulations, compliance, and
strategic tax planning.

 

She is also a licensed Tax Agent under subsection 153(1), authorized to provide tax-related services in full compliance with regulatory standards. Committed to continuous professional development, Thilles is an HRD Corp Accredited Trainer, empowering individuals and businesses with essential tax and financial knowledge through structured training programs.

 

Qualifications & Accreditations
• Chartered Tax Institute of Malaysia (CTIM) Certification
Certified member of CTIM, demonstrating advanced expertise in Malaysian tax laws and regulations.
• Chartered Certified Tax Practitioner (CTP)
Accredited Chartered Certified Tax Practitioner, showcasing proficiency in global tax practices and compliance.
• HRD Corp Accredited Certified Trainer
Recognized by the Human Resources Development Fund (HRDF) as a certified trainer, committed to delivering
high-quality training programs.
• Direct Tax Specialist
Extensive expertise in corporate taxation, international taxation, and compliance with local and global tax regu lations.
• Malaysian Institute of Chartered Secretaries and Administrators (MAICSA)
Associate Affiliate member of MAICSA.

 

Thilles holds a BA (Hons) in Accounting and Finance and an MBA in Finance (General) from the University of Southern Queensland (2013).

 

With a career spanning both corporate and independent practice, she has worked as a Tax Senior in various local tax firms and a multinational oil & gas corporation before establishing her own firm. She specializes in tax preparation,
advisory services, and financial accounting, providing tailored tax solutions that simplify tax management and
planning for businesses.

 

Renowned for her ability to break down complex tax concepts into clear, easy-to-understand insights, Thilles has earned strong endorsements from business owners and professionals alike. Her strategic approach to tax solutions has helped numerous businesses streamline their tax processes with confidence.

 

Venue Details

CONCORDE HOTEL KUALA LUMPUR

Contact us

Juliany,
03 2283 6109
juliany@ipa.com.my

Phoebe,
03 2283 6100
phoebe@ipa.com.my 

FOR CUSTOMISED IN-HOUSE TRAINING
Jane,
03 2283 6101
Jane@ipa.com.my

ADDRESS 
A-28-5, 28th Floor, Menara UOA Bangsar, 
No.5, Jalan Bangsar Utama 1, 
59000 Kuala Lumpur
www.ipa.com.my

FOCUSING ON
  • Module 1: Basics of the Malaysian Tax System
  • Module 2: Malaysia Tax Deductible Expenses
  • Module 3: Capital Allowance and Reinvestment Allowance
  • Module 4: Deemed Interest -Directors
  • Module 5: Global Minimum Tax (GMT) Module
OBJECTIVES

This one-day intensive course provides SME Business Owners, Finance Professionals, and Tax Practitioners with a comprehensive understanding of Malaysia’s Corporate Tax landscape in 2024. Participants will gain valuable insights into the fundamentals of the Malaysian Tax System, including Chargeable Income Computation, Tax-Deductible Expenses, And Capital Allowances.

The course also delves into crucial tax treatments such as deemed interest to directors and the latest updates on Global Minimum Tax (GMT). Designed to enhance compliance and optimize tax efficiency, this course equips attendees with practical knowledge to navigate tax obligations confidently while ensuring adherence to regulatory requirements.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Understanding The Fundamentals Of Malaysian Corporate Tax, Including Chargeable Income And
    Tax Rates.
  2. Differentiating Revenue Vs. Capital Expenditures And Applying Correct Tax Treatments.
  3. Calculating Capital And Reinvestment Allowances For Tax Planning.
  4. Analysing Deemed Interest To Directors And Its Tax Impact.
  5. Gaining Clarity On Global Minimum Tax (GMT) And Its Implications.
  6. Enhancing Compliance While Identifying Tax-Saving Opportunities.
WHO SHOULD ATTEND
  • Interactive Lectures & AV Aids
  • Questions and Answers
  • Group Activities
  • Individual & Group Presentation
  • Post Evaluation
METHODOLOGY
This course is designed for Financial Professionals, Accounts Managers or Executives who are interested in understanding the application of Company Income Tax so that they can make some decisions on their own and can participate in the income tax decisions of their business.
COURSE CONTENT
9:00

MODULE 1: BASICS OF THE MALAYSIAN TAX SYSTEM

  • Overview of the Malaysian tax system.
  • Scope of charge. • Classes of income. • The concept of income.
  • The concept of source.
  • Determination of residence status. • The basis of assessments.
  • Computation of chargeable income. • Tax rates.

10.45

MODULE 2: MALAYSIA TAX DEDUCTIBLE EXPENSES

  • Revenue vs Capital Expenditure
  • Understanding on Section 33(1) of the Income Tax Act 1967
  • Provisions vs Accruals
  • Tax treatments on specific types of expenditure, foreign exchange losses
  • Tax treatments on specific types of expenditure that is not tax deductible.
  • Tax treatment on pre-operational and pre- commencement expenditure.
  • Tax treatment on loans provided to directors.
12.00

MODULE 3: CAPITAL ALLOWANCE AND REINVESTMENT ALLOWANCE

  • Overview of capital allowances
  • Key definitions for capital allowance claims
  • Rates of capital allowances including initial allowance, annual allowance and notional allowance
  • Treatment of small value assets • Assets used for less than two (2) years • Assets held for sale • Accelerated capital allowance
  • Industrial Building Allowance • Treatment
    on controlled transfers • Treatment on unabsorbed capital allowances
  • Reinvestment allowance
1:00 Lunch
2:00

MODULE 4: DEEMED INTEREST -DIRECTORS

  • Deemed Interest to Directors: Overview and Tax Implications
  • Calculation of Deemed Interest
3:45

MODULE 5: GLOBAL MINIMUM TAX (GMT) MODULE

  • Key Components of the Global Minimum Tax
  • Revenue Threshold: To whom the GMT apply to
  • What is Top-up Tax?
  • Implementation Timeline of GMT in Malaysia
  • GMT Guidelines
5:00 End of Course