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What is the Going Concern Concept and why is it important in Accounting?

What is the Going Concern Concept and why is it important in Accounting?

What is the Going Concern Concept and why is it important in Accounting?

A foundational idea in accounting is the going concern concept. It assumes that a firm will carry out its present goals, utilize its...

Mar 15, 20233 min read

Tax Update Deferment of Payment for Small-Value Withholding Tax (WHT)

Tax Update Deferment of Payment for Small-Value Withholding Tax (WHT)

Tax Update Deferment of Payment for Small-Value Withholding Tax (WHT)

The Chartered Tax Institute of Malaysia (CITM) proposal to make submitting withholding tax (WHT) forms and paying WHT of Small Value for...

Taxation Series

Nov 4, 20222 min read

Tax Update: Global Minimum Tax (15%)

Tax Update: Global Minimum Tax (15%)

Tax Update: Global Minimum Tax (15%)

Malaysia has consented to take part in enacting the 15% Global minimum corporate tax beginning in 2023. Large multinational enterprises...

Taxation Series

Nov 3, 20222 min read

BUDGET 2023: Incentives into B40, and M40 categories

BUDGET 2023: Incentives into B40, and M40 categories

BUDGET 2023: Incentives into B40, and M40 categories

The impact of the covid-19 epidemic on household income has had a negative impact on the composition of household groupings, resulting...

Taxation Series

Oct 26, 20222 min read

The Latest Announcement From MOE: Foreign Source Income

The Latest Announcement From MOE: Foreign Source Income

The Latest Announcement From MOE: Foreign Source Income

Taxation Techie Series 1 With the latest announcement from MOF, tax residents are now being exempted from tax on Foreign source income...

Taxation Series

Feb 8, 20222 min read

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