{"product_id":"malaysian-taxation-principles-and-practice-32nd-ed-by-choong-kwai-fatt-2026","title":"Malaysian Taxation Principles and Practice, 32nd Ed by Choong Kwai Fatt | 2026*","description":"\u003ch2 style=\"text-align: center;\"\u003eMalaysian Taxation Principles and Practice, 32nd Ed by Choong Kwai Fatt | 2026*\u003c\/h2\u003e\n\u003ctable style=\"width: 100%; height: 97.969px;\"\u003e\n\u003ctbody\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 37.0655%; height: 19.5938px;\"\u003e\u003cstrong\u003eAuthor\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 62.4672%; height: 19.5938px;\"\u003e\u003cstrong\u003eChoong Kwai Fatt\u003cbr\u003e\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 37.0655%; height: 19.5938px;\"\u003e\u003cstrong\u003ePublication Date\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 62.4672%; height: 19.5938px;\"\u003e\u003cb\u003e2026\u003c\/b\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 37.0655%; height: 19.5938px;\"\u003e\u003cstrong\u003eISBN\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 62.4672%; height: 19.5938px;\"\u003e\u003cstrong\u003e\u003cspan\u003e9789672289166\u003c\/span\u003e\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 37.0655%; height: 19.5938px;\"\u003e\n\u003cstrong\u003eFormat\u003c\/strong\u003e\u003cbr\u003e\n\u003c\/td\u003e\n\u003ctd style=\"width: 62.4672%; height: 19.5938px;\"\u003e\u003cstrong\u003eHardcopy\u003c\/strong\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003ctr style=\"height: 19.5938px;\"\u003e\n\u003ctd style=\"width: 37.0655%; height: 19.5938px;\"\u003e\u003cstrong\u003ePublisher\u003c\/strong\u003e\u003c\/td\u003e\n\u003ctd style=\"width: 62.4672%; height: 19.5938px;\"\u003e\u003cb\u003eInfoWorld\u003c\/b\u003e\u003c\/td\u003e\n\u003c\/tr\u003e\n\u003c\/tbody\u003e\n\u003c\/table\u003e\n\u003cp data-start=\"31\" data-end=\"463\"\u003e \u003c\/p\u003e\n\u003cp data-start=\"31\" data-end=\"463\"\u003e\u003cstrong\u003eMalaysian Taxation Principles \u0026amp; Practice, 32nd Edition\u003c\/strong\u003e is a widely recognized and authoritative reference on Malaysian taxation. Updated annually, it is regarded as one of the most comprehensive, accurate, and reliable tax texts available in Malaysia. Covering 40 chapters, the book provides extensive guidance on income tax, withholding tax, real property gains tax, dividend tax, capital gains tax, sales tax, and service tax.\u003c\/p\u003e\n\u003cp data-start=\"465\" data-end=\"490\"\u003eThe book offers comprehensive coverage of taxation relating to business, employment, and investment income, as well as business deductions and capital allowances, including industrial building allowances, agricultural allowances, and forest allowances. It systematically examines tax administration matters such as the self-assessment system, tax collection, return filing, penalties, and offences, with clear explanations of their operation and practical application. For completeness, the text also addresses domestic statutory appeals, judicial review procedures, and tax computations for companies, partnerships, and individuals.\u003c\/p\u003e\n\u003cp data-start=\"465\" data-end=\"490\"\u003eThe publication incorporates the latest legislative updates, including the Finance Act 2025 and the Measures for the Collection, Administration and Enforcement of Tax Act 2025. Its coverage is further enhanced by extensive references to 10 Public Rulings, 4 IRB Practice Notes, 6 Operational Guidelines, 18 Technical Guidelines, 5 audit and compliance frameworks, Professional Dialogues, PU(A) orders, and relevant judicial decisions issued in 2025 and 2026, providing readers with up-to-date and practical insights into Malaysia’s evolving tax landscape.\u003c\/p\u003e\n\u003cp data-start=\"465\" data-end=\"490\"\u003eThis book serves as a valuable tax learning resource for accounting and business students in colleges and universities, as well as trainee accountants preparing for professional qualifications. It presents complex tax principles in a clear and accessible manner without compromising technical rigor or accuracy, while placing strong emphasis on practical application and real-world tax computations.\u003c\/p\u003e\n\u003cp data-start=\"465\" data-end=\"490\"\u003eThe book is an essential reference for auditors, tax practitioners, finance professionals, lawyers, and individuals seeking to build or advance a career in taxation. It provides comprehensive and practical guidance that supports both professional practice and continuing development in the field of tax.\u003c\/p\u003e\n\u003cdiv class=\"woocommerce-product-details__short-description\"\u003e\n\u003cp\u003eThe law has been updated to reflect the position as at 15 April 2026.\u003c\/p\u003e\n\u003cdiv class=\"span9 page-item\"\u003e\n\u003cdiv class=\"page-outer\"\u003e\n\u003cdiv class=\"post-5699 product type-product status-publish has-post-thumbnail product_cat-malaysian-taxation product_shipping_class-em-30 first instock shipping-taxable purchasable product-type-simple\" id=\"product-5699\" itemtype=\"http:\/\/schema.org\/Product\" itemscope=\"\"\u003e\n\u003cdiv class=\"woocommerce-tabs wc-tabs-wrapper\"\u003e\n\u003cdiv aria-labelledby=\"tab-title-description\" role=\"tabpanel\" id=\"tab-description\" class=\"woocommerce-Tabs-panel woocommerce-Tabs-panel--description panel entry-content wc-tab\"\u003e\n\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eThe subjects covered are as follows:\u003c\/strong\u003e\u003c\/span\u003e\u003c\/p\u003e\n\u003cul\u003e\n\u003cli\u003eScope of charge\u003c\/li\u003e\n\u003cli\u003eResidence status\u003c\/li\u003e\n\u003cli\u003eChargeable income\u003c\/li\u003e\n\u003cli\u003eEmployment income\u003c\/li\u003e\n\u003cli\u003eInterest and dividend income\u003c\/li\u003e\n\u003cli\u003eRental and royalty income\u003c\/li\u003e\n\u003cli\u003eOther sources of income\u003c\/li\u003e\n\u003cli\u003eBusiness income\u003c\/li\u003e\n\u003cli\u003eBusiness expenses\u003c\/li\u003e\n\u003cli\u003eTax incentive on business deductions\u003c\/li\u003e\n\u003cli\u003eCapital allowance and charges\u003c\/li\u003e\n\u003cli\u003eIndustrial building allowance\u003c\/li\u003e\n\u003cli\u003eBasis period and change in accounting dates\u003c\/li\u003e\n\u003cli\u003ePartnership\u003c\/li\u003e\n\u003cli\u003ePersonal reliefs and rebates\u003c\/li\u003e\n\u003cli\u003eDividend Tax\u003c\/li\u003e\n\u003cli\u003ePersonal taxation\u003c\/li\u003e\n\u003cli\u003eCompany taxation\u003c\/li\u003e\n\u003cli\u003eWithholding tax\u003c\/li\u003e\n\u003cli\u003eMining expenditure and prospecting expenditure\u003c\/li\u003e\n\u003cli\u003eAgriculture and forest allowance\u003c\/li\u003e\n\u003cli\u003eReturns and assessments\u003c\/li\u003e\n\u003cli\u003eSelf-assessments\u003c\/li\u003e\n\u003cli\u003eCollection and recoveries\u003c\/li\u003e\n\u003cli\u003eAppeals\u003c\/li\u003e\n\u003cli\u003eError or mistake relief\u003c\/li\u003e\n\u003cli\u003eJudicial review\u003c\/li\u003e\n\u003cli\u003ePenalties and offences\u003c\/li\u003e\n\u003cli\u003eReal property gains tax (RPGT)\u003c\/li\u003e\n\u003cli\u003e\u003cspan\u003eCapital gains tax (CGT)\u003c\/span\u003e\u003c\/li\u003e\n\u003cli\u003eSales tax\u003cspan\u003e \u003c\/span\u003e\u003cem\u003e(Including low value goods)\u003c\/em\u003e\n\u003c\/li\u003e\n\u003cli\u003eService tax\u003c\/li\u003e\n\u003c\/ul\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003c\/div\u003e\n\u003caside class=\"span3 columns pull-left left-sidebar-wrapper\"\u003e\n\u003cdiv class=\"side-holder\"\u003e\u003cbr\u003e\u003c\/div\u003e\n\u003c\/aside\u003e\n\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003cstrong\u003eAbout the Author:\u003c\/strong\u003e \u003c\/span\u003e\u003c\/p\u003e\n\u003cp\u003e\u003cspan style=\"text-decoration: underline;\"\u003e\u003c\/span\u003e\u003cstrong\u003eDr. Choong Kwai Fatt\u003c\/strong\u003e is a tax advocate and consultant who provides comprehensive tax and advisory services to corporations, non-profit organisations, and government bodies. With multidisciplinary expertise spanning accounting, law, and auditing, he brings a well-rounded and strategic perspective to complex tax matters.\u003c\/p\u003e\n\u003cp data-end=\"818\" data-start=\"437\"\u003eHis professional journey includes tenure at Pricewaterhouse Tax Services Sdn Bhd, complemented by experience in private legal practice and over 19 years in academia at the University of Malaya. This unique blend of industry, legal, and academic exposure equips him with deep practical insight and strong analytical capabilities in addressing multifaceted tax and regulatory issues.\u003c\/p\u003e\n\u003cp data-end=\"1146\" data-start=\"820\"\u003eDr. Choong is an Advocate and Solicitor of the High Court of Malaya and a member of the Malaysian Bar. He is also a Fellow of the Association of Chartered Certified Accountants (ACCA), as well as a member of both the Malaysian Institute of Certified Public Accountants (MICPA) and the Malaysian Institute of Accountants (MIA).\u003c\/p\u003e\n\u003cp data-end=\"1146\" data-start=\"820\"\u003e\u003cstrong\u003eFind more books like Malaysian Taxation Principles and Practice, 32nd Ed by Choong Kwai Fatt: \u003ca title=\"All Books\" href=\"https:\/\/www.joshualegalartgallery.com\/collections\"\u003e\u003cspan style=\"color: rgb(43, 0, 255);\"\u003eAll Books\u003c\/span\u003e\u003c\/a\u003e\u003c\/strong\u003e\u003c\/p\u003e\n\u003c\/div\u003e","brand":"Law Books Malaysia | Joshua Legal Art Gallery","offers":[{"title":"Default Title","offer_id":46241162657988,"sku":null,"price":225.0,"currency_code":"MYR","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0036\/0405\/4062\/files\/MT-2026-Front.png?v=1781236469","url":"https:\/\/www.joshualegalartgallery.com\/products\/malaysian-taxation-principles-and-practice-32nd-ed-by-choong-kwai-fatt-2026","provider":"Law Books Malaysia | Joshua Legal Art Gallery","version":"1.0","type":"link"}