ICAS Proceedings

ICAS Online Open-Access Proceedings Library

Salwa Hana Yussof


Publication by same author

Year: 2014
Abstract: Malaysian tax system includes a tax depreciation rule separate from accounting depreciation. This paper is to compares and contrasts the accounting treatment of depreciation and the tax treatment of capital allowance. The gap between the accounting and tax is resulted from different definitions of c...
Download PDF: Link
Year: 2014
Abstract: In Malaysia, a self-assessment system has been implemented for all companies for more than a decade. The system necessitates corporate taxpayers to declare and calculate accurate sources of income, estimate income tax payable, keep records for audit purposes, and comprehend income tax legislation. I...
Download PDF: Link

ICAS Online Proceedings Library