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Corporate Taxation & Withholding Tax Masterclass

22 Dec, 2026, Wyndham Grand Bangsar Kuala Lumpur

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THILLESWARY A/P SELVARAJA

Chartered Tax Practitioner (CTP) & Tax Agent

 

Thilleswary A/P Selvaraja is a Chartered Tax Practitioner (CTP) and licensed Tax Agent (approved under Section 153(3) of the Income Tax Act 1967) with over 20 years of experience spanning taxation, accounting, and corporate advisory.

 

Thilles is committed to continuous professional development, she is a 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 Associate 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 regulations.

 

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

Wyndham Grand Bangsar Kuala Lumpur
Jalan Pantai Jaya, 59200 Kuala Lumpur,

https://wyndhamgrand bangsarkl.com.my/


Phone : 03-2298 1888

Contact us

FOR COURSE DETAILS

Juliany,

Office: 03 2283 6109

Mobile: +60 122281247

juliany@ipa.com.my

Phoebe,

Office: 03 2283 6100

Mobile: +60 193637822

phoebe@ipa.com.my

Bee Teng,

Office: 03 2282 6112

Mobile: +60 172566121

beeteng@ipa.com.my

FOR CUSTOMISED IN-HOUSE TRAINING

Jane,

Office: 03 2283 6101

Mobile: +60 129418251

jane@ipa.com.my

Keith,

Office: 03 2283 0000

Mobile: +60 162272735

keith@ipa.com.my

ADDRESS

A-28-5, 28th Floor, Menara UOA Bangsar,
No.5, Jalan Bangsar Utama 1,
59000 Kuala Lumpur

FOCUSING ON
  • Module 1: Malaysian Corporate Tax System
  • Module 2: Tax Deductible Expenses
  • Module 3: Capital Allowance & Tax Incentives
  • Module 4: Director’s Loans & Deemed Interest
  • Module 5: Withholding Tax in Malaysia Module
  • Module 6: Corporate Tax Planning & Tax Audit Readiness
  • Module 7: Tax Updates from Budget 2027

LEARNING METHODOLOGY

• Interactive Lectures

• Practical Tax Computation Exercises

• Real-Life Case Studies

• Group Discussions

• LHDN Tax Audit Scenarios

• Hands-on Examples & Calculations

• Interactive Q&A Session

OVERVIEW

Combining SME Corporate Taxation and Withholding Tax into a single 1-Day Intensive Masterclass provides a highly practical and comprehensive solution for finance teams and corporate leaders.

 

Designed to balance core corporate taxation (approx. 60%) with withholding tax compliance (approx. 40%), this course equips you with actionable knowledge to optimize tax deductions, remain fully compliant with LHDN regulations, and effectively manage tax audit risks.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Mastering the Malaysian Corporate Income Tax System.
  2. Identifying tax-deductible vs. non-deductible expenses.
  3. Computing capital allowances & claim incentives.
  4. Handling director-related tax issues & deemed interest.
  5. Recognising withholding tax obligations (non- residents).
  6. Mitigating common LHDN audit findings & penalties.
  7. Applying current Public Rulings & practical treatments.
WHO SHOULD ATTEND
  • Finance Managers & Executives
  • Accountants & Tax Executives
  • Business Owners & Directors
  • Internal Auditors & Compliance Officers
  • Company Secretaries
  • Tax Professionals & Advisors
METHODOLOGY
  • Interactive Lectures
  • Practical Tax Computation Exercises
  • Real-Life Case Studies
  • Group Discussions
  • LHDN Tax Audit Scenarios
  • Hands-on Examples & Calculations
  • Interactive Q&A Session
COURSE CONTENT
9:00

Module 1: Malaysian Corporate Tax System

• Overview of the Malaysian Income Tax System & Scope of Charge

• Source of Income & Determining Residence Status

• Basis Period & Corporate Tax Rates (SMEs vs Non-SMEs)

• Tax Compliance Timeline & Responsibilities

• Tax Estimate Submissions (CP204) & Revision Rules (6th/9th Month)

• Tax Return Filing via e-C Form


10.45

Module 2: Tax Deductible Expenses

• Revenue vs. Capital Expenditure Distinction

• Section 33(1), Income Tax Act 1967 – The ‘Wholly and Exclusively’ Test

• Provisions vs. Accruals: Tax Treatments and Disallowances

• Entertainment Expenses & Allowable Rules

• Staff Costs, Director Remuneration & Benefits-in-Kind

• Approved Donations & Community Contributions

• Repairs, Maintenance & Improvement Expenses

• Foreign Exchange Gains and Losses (Realised vs. Unrealised)

• Pre-Operational & Pre-Commencement Expenses

• Loans to Directors & Common LHDN Audit Adjustments

11.30

Module 3: Capital Allowance & Tax Incentives

• Overview of Capital Allowances vs. Accounting Depreciation

• Initial & Annual Allowance Rates across Asset Classes

• Small Value Assets Special Provisions

• Assets Used for Less Than Two Years (Clawback Rules)

• Balancing Charge & Balancing Allowance Computations

• Controlled Transfers & Related Party Asset Sales

• Industrial Building Allowance (IBA) Overview

• Reinvestment Allowance (RA) Eligibility & Computation Framework

• Practical Capital Allowance Computation Examples

12.30

Module 4: Director’s Loans & Deemed Interest

• Director’s Current Account Dynamics & Tax Exposure

• Tax Treatment of Interest-Free Loans to Directors

• Deemed Interest Rules under LHDN Framework

• Tax Implications for Corporate & Individual Taxpayers

• Practical Computation of Deemed Interest

1:00 Lunch
2:00

Module 5: Withholding Tax in Malaysia

• Legislative Framework & Definition of Non- Residents

• Section 107A: Contract Payments to Non- Resident Contractors

• Section 109: Royalty Payments

• Section 109A: Public Entertainers

• Section 109B: Special Classes of Income (Technical Fees, Installation, Technical Advice)

• Section 109E & 109F: REIT Distributions & Section 4(f) Income

• Section 109G & 109H: Section 4A Gains & Family Fund Distributions

• Double Tax Agreements (DTA): Reduced Rates, Certificate of Residence (COR) & Beneficial Ownership

• Compliance Procedures: Payment Deadlines, e-Withholding Tax & Form Submissions

• Penalties: Late Payment Consequences & Total Non-Deductibility of Unpaid Expenses

• Practical Case Studies: Foreign Consultants, Software Licenses, Cloud Services, Digital Services & Overseas Contractors

• Disbursement vs. Reimbursement Tax Implications

3:00

Module 6: Corporate Tax Planning & Tax Audit Readiness

• Common LHDN Tax Audit Triggers & Focus Areas

• Documentation & Record Keeping Compliance (7-Year Rule)

• Risk Assessment & In-House Tax Health Check

• Practical Tax Planning Strategies for SMEs

• Review of Recent LHDN Public Rulings & Operational Guidelines

• Interactive Q&A Session and Wrap-up

4:00

Module 7: Latest Tax Updates from Budget 2027

• Key highlights of Budget 2027 and what it means for businesses

• SME and MSME measures: lower tax rate, higher capital allowances and financing support

• Corporate incentives: Global Services Hub and shipping company exemption

• New Salary payment rule for Tax Deductions

5:00 End of Course