Malaysian Taxation – Principles and Practice (2017, 23rd ed) is a complete and comprehensive tax reference source for both the accounting and legal professions. This 23rd edition is updated with the Finance Act 2017, together with the IRB Public Rulings and practice directions issued in 2016 and 2017.


This book carefully explores and analyses the Income Tax Act 1967, Real Property Gains Tax Act 1976, Goods and Services Tax Act 2014, translating and clarifying its principles and practical applications over 37 chapters with 442 examples, 23 flow charts and 12 tables. Three new chapters on business expense deductions have been added, providing a complete coverage on the computation of business adjusted income.


This book is an authoritative and indispensable reference for tax practitioners, auditors, accountants, legal practitioners, corporate tax managers, businessmen, and individuals. It is also a recommended textbook for university accounting and business students and those preparing for the ACCA, MICPA, ICSA examinations.