Our Program

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EA From 2018 Seminar

Date : 8th January 2019 / 20th February 2019
Time : 9:30am to 5:00pm
Venue : Armada Hotel, Petaling Jaya
Speaker : Mr. Krishnan Dorairaju


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Employers have important responsibilities under the Income Tax Act (ITA) 1967 including monthly tax deduction (MTD), yearly reporting and filing of Form E and issuance of Form EA to the employees.


It is crucial to ensure that you are fully aware of the reporting and compliance requirements as well as the latest developments in this area. Mistakes are likely to be picked up by the Inland Revenue Board (IRB) during tax audits and penalties and compounds may be imposed. Monitoring and ensuring strict compliance is necessary to avoid increase in tax cost for the business.


The purpose of Form EA is to provide information to employees on their employment income to declare in their personal tax return (Form BE/B). As such, some understanding of the income tax treatment and rules for various types of remuneration package and tax reliefs will be useful in preparing Form EA and Form E.

Who Should Attend

  • HR Managers
  • Payroll Managers
  • Payroll Executives
  • Tax Agents
  • Managers
  • Executives
  • Accountants
  • Finance Managers
  • Accounts Executives
  • Auditors
  • Company Secretaries
  • Directors
  • Business Owners
Course Outline
Overview of employers’ responsibilities on income tax of employees
  • Notification on commencement and cessation of employment (including leaver cases)
  • Reporting to IRB on employment income - Form E & Form C.P. 8D
  • Reporting to employees - Form EA
  • Monthly tax deduction (MTD) and treatment of MTD as final tax
  • Penalties and Offences
Preparing Form EA, tax treatment on employment income and related exemptions
  • Overview of taxation on employment income and personal tax rate and computation
  • Allowances (travelling, parking, meal etc.)
  • Bonus and director fee
  • Gratuity (ill health and retirement)
  • Perquisites/cash benefits (staff loans, scholarship, child school fees clubs, computer etc.)
  • Tax borne by employer
  • Employee Share Option Scheme (ESOS)
  • Reimbursements
  • Benefits in kind
  • Leave Passage
  • Living Accommodation
  • Compensation for loss of employment
  • Receipts from unapproved pension/provident fund
  • Others
Recent developments
  • GST and SST rules on goods and services given free to employees
  • Highlights on Sections 13(1A) and 39(1)(p) of the ITA 1967
  • Overview of latest Public Rulings issued by IRB (selected)
  • Other relevant changes including those introduced in Budget 2019

Time Topic / Subjects
8.45am Registration & Welcome
Refreshments
9.30am First Session Commences
10.30am Morning refreshments
11.00am Second Session Continues
1.00pm Networking Lunch
2.00pm Third Session Continues
3.30pm Afternoon refreshments
4.00pm Fourth Session Continues
5.00pm End of Seminar

Krishnan is a Partner at a professional tax firm, with extensive experience in providing direct and indirect tax compliance and advisory services to clients across a range of industries such as property development, construction, manufacturing, trading and automotive. He has served in the Big Four as well as medium size tax firms in Malaysia. His experience encompasses various tax matters including group restructuring exercise, restructuring of remuneration package, due diligence, withholding tax, tax incentive application, expatriate issues, stamp duty and real property gains tax. He is also actively involved in indirect tax compliance and advisory work. He represents clients in discussion and negotiations with IRB and Customs (RMCD) as part of appeal, audit and investigation or dispute resolution process. Over the past few years, he has handled numerous appeals, audit and investigation cases resulting in positive and amicable settlement of the tax disputes. Krishnan also regularly speaks at public and in-house seminars and trainings on tax topics.



Krishnan is a licensed tax agent approved by MOF and also an approved MyGCAP Reviewer. He is a member of Malaysian Institute of Accountants (MIA), Chartered Tax Institute of Malaysia (CTIM), and Association of Chartered Certified Accountants (ACCA). He holds an ACCA professional qualification, LLB (Hons) (London) from University of London and a Master of Business Administration from Cardiff Metropolitan University (UK).

Seminar Particular

Organisation Particular

Are you a Globalacc Corporate Member or Globalacc Practitioner Member ?

Yes
No
Name (full name) Position Request for vegetarian food?

Payment Particular

Note :

  • All payment shall be made to Globalacc Research & Training Sdn Bhd.
  • Advanced payment is required to secure the seats.

You may bank-in the cheque or transfer to our bank account as follows:

Banker : Public Bank Berhad

Account No. : 313 968 4822

Please email the bank-in slip / transaction slip to globalaccrt@gmail.com for our record and reference in order for us to issue an official receipt.



Notes :

  • Registration will be accepted subject to availability of seats on first come first served basis and receipt of payment in advance.
  • Confirmation of registration and Tax Invoice will be issued in due course.
  • The organizer reserves the right to cancel the event and any payment made shall be refunded in full if the event is subsequently cancelled.
  • Certificate of Attendance will be issued. CPE hour for members of professional bodies is subject to verification and approval of the respective bodies.
  • Application to HRDF for claims is subject to approval by the relevant authority.