Malaysian Taxation – Fundamentals, 6th Edition by Jeremy French | 2026*
Malaysian Taxation – Fundamentals, 6th Edition by Jeremy French | 2026*
| Author | Jeremy French |
| Publication Date | June 2026 |
| ISBN | 9789839274592 |
|
Format |
Softcover |
| Publisher | PAAC |
This book provides a concise introduction to the core principles of Malaysia's major tax laws, including the Income Tax Act 1967, Real Property Gains Tax Act 1976, Sales Tax Act 2018, Service Tax Act 2018, and Stamp Act 1949. It is particularly suited for students and individuals preparing for beginner to intermediate-level Malaysian taxation courses and professional examinations, such as those conducted by the Chartered Tax Institute of Malaysia (CTIM) and the Association of Chartered Certified Accountants (ACCA).
The book opens with an overview of Malaysia's tax legislation before covering the essential concepts of Income Tax, Real Property Gains Tax, Sales Tax, Service Tax, and Stamp Duty. A comprehensive index is also included, making it a practical and accessible reference for study and revision.
Table of Contents of Malaysian Taxation – Fundamentals, 6th Edition by Jeremy French:
Chapter 1: Malaysian Tax Overview
Chapter 2: Charge to Income Tax, Total Income & Chargeable Income
Chapter 3: Tax Residence
Chapter 4: Trading and Business Income
Chapter 5: Employment Income
Chapter 6: Dividends, Interest, Rent, Royalty & Other Income
Chapter 7: Gains or Profits from the Disposal of a Capital Assets
Chapter 8: Deductible Expenses
Chapter 9: Allowances for Expenditure on Plant & Machinery and Industrial Buildings
Chapter 10: Allowances/Deductions for Other Capital Expenditure
Chapter 11: Partnerships
Chapter 12: Specialised Entities
Chapter 13: Withholding Tax
Chapter 14: Inland Revenue Administration
Chapter 15: Compliance with the Income Tax Act 1967
Chapter 16: Real Property Gains Tax
Chapter 17: Sales Tax & Service Tax – Scope & Registration
Chapter 18: Sales Tax & Service Tax – Accounting, Returns & Payments
Chapter 19: Sales Tax & Service Tax – Exemptions, Refunds & Rulings
Chapter 20: Sales Tax & Service Tax – Enforcement, Trials & Proceedings
Chapter 21: Sales Tax & Service Tax – General
About the Author:
Jeremy French is a member of the Chartered Tax Institute of Malaysia (CTIM) and received the 2012 Examination Prize for Outstanding Performance in Specialised Industries, now known as the Advanced Tax I paper under the current CTIM syllabus. The author is also a graduate of the Chartered Governance Institute (UK) and holds memberships in two other professional bodies related to securities trading and fund management.
With an honours degree in Applied Physics from University College London, the author is an experienced educator specialising in corporate finance and taxation at the tertiary level. In addition, the author teaches mathematics and physics at the secondary school level.
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