Malaysian Corporate
Tax Essentials
Navigate company tax computation, allowable deductions, capital allowances and LHDN filing obligations with confidence. One day, instructor-led, and fully HRD Corp claimable.
Accounting profit is not taxable profit
Most business people assume the profit in their accounts is what they'll be taxed on. It rarely is. Entertainment that's only half deductible, depreciation that must be added back, capital allowances that must be claimed properly — the adjustments between accounting profit and chargeable income are where companies overpay, or get it wrong and face penalties.
This one-day course walks your team through a company tax computation from top to bottom, then through the LHDN filing cycle, so the numbers you submit are right and defensible.
What your team will be able to do
- Work through a company tax computation from profit before tax to chargeable income.
- Distinguish deductible from non-deductible expenses, and add back what must be added back.
- Identify capital expenditure and claim capital allowances correctly.
- Understand the difference between adjusted income, statutory income, aggregate income and chargeable income.
- Apply the tax treatment of common items: entertainment, donations, provisions, interest and unabsorbed losses.
- Meet the company's LHDN obligations — estimates, instalments, revisions and the annual return.
- Keep the documentation that stands up to an LHDN audit, and know where the penalty risks sit.
What's covered
The Malaysian tax framework
Scope of charge, residence, basis periods and years of assessment, and where the Income Tax Act sets the rules.
Building the tax computation
From profit before tax to chargeable income: adding back non-deductibles, deducting non-taxable income, and the income ladder from adjusted to chargeable income.
Deductions
The general deduction test, specific prohibitions, and the treatment of entertainment, donations, provisions, interest restrictions and pre-operating expenditure.
Capital allowances
Capital versus revenue, qualifying expenditure, initial and annual allowances, small-value assets, and balancing charges and allowances on disposal.
Losses and reliefs
Current-year losses, unabsorbed losses and capital allowances carried forward, and the reliefs commonly available to SMEs.
Compliance with LHDN
The filing cycle end to end — the CP204 estimate and its revisions, monthly instalments via CP207, and the Form C annual return — plus record keeping, penalties and audit readiness.
Download the course outline
The full curriculum, learning outcomes and course details in a PDF — easy to share with your team or attach to a grant application.
Who should attend
- Finance and accounts staff who prepare or review the tax computation.
- Business owners and directors responsible for the company's tax position.
- Bookkeepers and account executives who want to understand what the tax agent does — and why.
- Anyone dealing with LHDN filings. Some accounting familiarity helps: this is an intermediate course.
Course at a glance
| Format | Instructor-led — run in-house for your team, or join a public session |
| Duration | 1 day |
| Level | Intermediate |
| Category | Finance, Tax & Accounting |
| Delivery | On-site or Remote Online Training (ROT) |
| Funding | HRD Corp claimable under SBL-Khas |
This programme can be funded from your levy under the HRD Corp Claimable Courses (SBL-Khas) scheme — we'll handle the grant application for you. See how the grant application works, and apply so approval lands at least 14 days before the training date.
Frequently Asked Questions
File With Confidence.
Enrol your team on this claimable one-day course — we'll arrange the session and handle the HRD Corp grant so it costs your levy, not your cash.