CORPORATE TAX STRATEGIES & DEFERRED TAX

08-09 Jun, 2026, Renaissance Kuala Lumpur Hotel & Convention Centre

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T.THARMASEELAN
Chartered Accountant (M)
Fellow Of The Association Of Chartered Certified Accountant (UK)
MBA (Wales) in Marketing
HRDF certified Trainer
Certificate IV in Training and Assessment (AIM)

 

Tharmaseelan C.A (M), F.C.C.A, MIAE has vast experience in the field of Accounting, Taxation, Internal Control Systems and Finance for almost 25 years in an international accounting firm and local consultancy firms.

 

His career spanned across wide working experience and exposure in Accounting, Taxation, implementing Internal Control Systems and Finance in consultancy firms, a leading hotel in Langkawi and in a leading hotel training college. He has also developed Business, Accountancy and IT Programs with various colleges, and these programs are validated by foreign universities and professional Bodies.

 

He was attached to a medium size audit firm as a Senior Audit Assistant before he moved over to an established international tax company where he held the position as a Tax Senior. He then joined an established professional firm as the Tax Manager where he oversaw the computation, submission and resolving tax issues for clients.

 

His tenure with an established Consultancy as a Senior Consultant gave him the opportunity to designed internal control systems & implemented it. He also advised his clients on compliance with accounting standards and tax regulations. His last position prior to going into practice was as the Associate Director of The Business School where he was responsible for restructuring the Business School and identifying suitable courses and obtaining accreditation from various bodies and universities.

 

He is currently in practice offering his expertise and knowledge to corporate and professional clients, locally and worldwide. His specializations are in designing and setting up of Accounting, Taxation, Finance, Internal Control and Operational Systems as well as in performing Operational Audits. His well-esteemed clients include those in the hospitality, education, manufacturing and service-based industries.

 

As a qualified Accountant, he is actively involved in conducting audit and financial courses. His experience brings him to faraway countries such as Vietnam, Brunei, Singapore, Nepal, Uganda and Rwanda to train Accounting and Financial Professionals.

 

He is currently the principal consultant of his own consultancy firm and a director of a growing tax and secretarial firm.

 

He is also a regular training facilitator for
1. Malaysian Institute of Accountants
2. Certified Public Accountants of Australia


 

Venue Details

Renaissance Kuala Lumpur Hotel & Convention Centre
Corner of Jalan Sultan Ismail & Jalan Ampang, Kuala Lumpur, 50450,

https://www.renaissance kualalumpur.com/



Phone : 0-3-27068088

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

Corporate Tax Strategies
• Module 1: Overview of Malaysian Taxation
• Module 2: Tax Computations & Administration
• Module 3: Understanding Tax Deductions
• Module 4: Capital Allowances (CA) on Purchase of Fixed Assets
• Module 5: Industry Incentives

Deferred Tax
• Module 1: Foundations of Deferred Tax
• Module 2: Common Deferred Tax Situations in Malaysia
• Module 3: Recognition & Measurement Rules
• Module 4: Presentation & Disclosure Requirements

INTRODUCTION

Tax Planning is “the activities taken to minimise tax liabilities to ensure all available allowances, deductions, exclusions and exemptions are working together in the most tax-efficient manner to reduce the total TAX COST”.

Tax Planning strategies are typically employed to help a business achieve their financial and business goals. There are benefits of Tax Planning small businesses and planning plays an important role in:

• Lowering the amount of taxable income
• Reducing the tax rate
• Allowing greater control of when taxes get paid
• Maximising tax relief/tax credits available

Deferred Tax is an accounting mechanism designed to align the timing of tax expenses in financial statements with the actual cash taxes paid to authorities.

It arises due to “temporary differences” between how items are treated for accounting purposes (MFRS or MPERS) and how they are treated for tax purposes, ensuring that the full tax consequences of a transaction are recognized in the same period as the transaction itself.

The primary result is the recognition of either a deferred tax liability or a deferred tax asset on a company’s balance sheet.

AFTER ATTENDING THIS COURSE YOU WILL RETURN TO YOUR JOB…
  1. Being Able To Plan Your Business Expenditure And To Ensuring Maximum Deductions.
  2. Ensuring That Your Capital Expenditures Obtain Maximum Allowances.
  3. Understanding The Fine Points Of Classification And Deductions.
  4. Ensuring That Your Tax Estimate And Liability Are Minimised.
  5. Maximising Double Deduction.
  6. Ensuring Timing Differences Are Identified.
  7. Ensuring That Compliance With MFRS 112 And MPERS Section 29.
WHO SHOULD ATTEND
  • Accounts Executives
  • Senior Accounts Executives
  • Tax Managers
  • Accountants
  • Business Managers
  • Chief Financial Officers
  • Financial Controllers
  • Finance Managers
  • Finance Executives
  • Supervisors
  • All Professionals who are interested in updating on Corporate Tax and Deferred Tax
METHODOLOGY
  • Interactive Lectures
  • Case Studies
  • Exercises
  • Group Discussions
  • Real Deferred Tax & Corporate Tax issues will be analysed and solutions will be discussed.
DAY 1
9:00

Module 1: OVERVIEW OF MALAYSIAN TAXATION

  • Malaysia’s Corporate Tax Landscape
  • Role Of Corporate Tax Strategy In Financial Performance
  • Legislation Overview: ITA 1967, PRs, Guidelines
10.45

Module 2: TAX COMPUTATIONS & ADMINISTRATION

  • Computation Of Statutory Income From Business
  • Computation Of Statutory Income From Investment
  • Tax Computation For A Financial Year
12.00

Module 3: UNDERSTANDING TAX DEDUCTIONS

  • What Are Tax Deductions
  • Common Tax-Deductible Items
  • Common Non-Allowable Items:
    - Expenses That Are Not Incurred
    - Capital Expenditure
    - Non-Deductible Expenses
  • Overview Of Important Single And Double Deductions And Exemptions

1:00 Lunch
2:00

Module 4: CAPITAL ALLOWANCES (CA) ON PURCHASE OF FIXED ASSETS

  • Types Of Capital Expenditures That
    Qualify For Tax Relief
  • Meaning Of Machinery Or Plant And Industrial Building
  • Persons Entitled To Capital Allowances & Industrial Building Allowances
  • Calculating The Allowances (Initial, Annual, Accelerated, Balancing & Notional)
  • Small Value Assets And Accelerated
    Capital Allowances And Deemed Industrial
    Buildings
3:45

Module 5: INDUSTRY INCENTIVES

  • Pioneer Status, ITA, RA
  • Manufacturing vs Services Incentives
  • Digital Ecosystem Incentives
  • Case Studies And Planning Strategies
5:00 End of Day 1
DAY 2
9:00

Module 1: FOUNDATIONS OF DEFERRED TAX

  • Purpose Of Deferred Tax Under Accounting Standards
  • Temporary vs Permanent Differences
  • Tax Base Concept: Assets vs Liabilities
  • Recognition Of DTA And DTL – Decision Rules
  • Impact On Profit Or Loss vs OCI

10.45

Module 2: COMMON DEFERRED TAX SITUATIONS IN MALAYSIA

  • Capital Allowance vs Accounting Depreciation
  • Provisions (Warranty, Bonus, Doubtful Debts)
  • Unutilised Losses And Unabsorbed CA
  • Unrealised Forex Gains/Losses
  • Deferred Tax For Leases (MFRS 16)
  • Case Study
1:00 Lunch
2:00

Module 3: RECOGNITION & MEASUREMENT RULES

  • When DTA Can Be Recognised – Probable Future Taxable Profits Test
  • Measurement Using Tax Rates – Enacted Vs Substantively Enacted
  • Reviewing DT Balances Annually
  • Offsetting DTAs And DTLs
  • Case Study: Multi-Entity Group Structures
3:45

Module 4: PRESENTATION & DISCLOSURE REQUIREMENTS

  • Statement Of Financial Position Presentation
  • Statement Of Profit Or Loss – Tax Reconciliation
  • Notes To The Financial Statements
  • Key Audit Issues: Explanation Of Large DTA/ DTL Movements
5:00 End of Course