The document discusses problem based learning related to nuisance and constitutional law. It provides information on public nuisance, including cases that define it and set requirements. It discusses whether other road users could sue a lorry driver for public nuisance due to black smoke emissions. It also outlines the federal and state authorities that govern environmental issues and compounding of offenses for excessive smoke emissions. Suggestions are made to address the problem such as introducing a national biofuel policy, initiatives by the Department of Environment around alternative fuels and transportation efficiency, and adopting stricter fuel and emission standards.
Nur Najah is seeking a divorce from her husband Azhar through fasakh, on the grounds of domestic violence. Fasakh allows for the dissolution of a marriage due to circumstances permitted under Islamic law, such as cruelty. Domestic violence under Malaysian law includes physical or psychological harm. Nur Najah alleges that Azhar has assaulted her and the children, and his drug use and late nights returning home have made her life miserable. If the court finds her allegations amount to cruelty as defined by Islamic law and the Domestic Violence Act, she may be granted a fasakh divorce.
This document discusses missing children in Malaysia, providing statistics and case studies. It notes that from 2004 to October 2012, 4,968 children went missing. In 2012, 2,105 boys and 1,057 girls were reported missing. The causes of missing children included friends/lovers, black market influence, internet influence, and family issues. It then summarizes four cases of missing Malaysian children between 2007-2013, including their ages, dates/locations missing from and found, and circumstances. The document concludes with safety measures to help address the issue of missing children.
The document discusses problem based learning related to nuisance and constitutional law. It provides information on public nuisance, including cases that define it and set requirements. It discusses whether other road users could sue a lorry driver for public nuisance due to black smoke emissions. It also outlines the federal and state authorities that govern environmental issues and compounding of offenses for excessive smoke emissions. Suggestions are made to address the problem such as introducing a national biofuel policy, initiatives by the Department of Environment around alternative fuels and transportation efficiency, and adopting stricter fuel and emission standards.
Nur Najah is seeking a divorce from her husband Azhar through fasakh, on the grounds of domestic violence. Fasakh allows for the dissolution of a marriage due to circumstances permitted under Islamic law, such as cruelty. Domestic violence under Malaysian law includes physical or psychological harm. Nur Najah alleges that Azhar has assaulted her and the children, and his drug use and late nights returning home have made her life miserable. If the court finds her allegations amount to cruelty as defined by Islamic law and the Domestic Violence Act, she may be granted a fasakh divorce.
This document discusses missing children in Malaysia, providing statistics and case studies. It notes that from 2004 to October 2012, 4,968 children went missing. In 2012, 2,105 boys and 1,057 girls were reported missing. The causes of missing children included friends/lovers, black market influence, internet influence, and family issues. It then summarizes four cases of missing Malaysian children between 2007-2013, including their ages, dates/locations missing from and found, and circumstances. The document concludes with safety measures to help address the issue of missing children.
Export Incentive, Infrastructure Allowance, Double Deduction for Promotion Ex...mhajspore
The document discusses three incentives provided by governments: 1) Export incentives which reduce taxes for exporters to make domestic products more competitive internationally, 2) Infrastructure allowances which grant incentives to companies that invest in infrastructure construction/improvements in promoted areas, excluding capital expenditures already claimed, and 3) Double deductions for export promotion which allows resident companies engaged in overseas export promotion to deduct approved expenses like advertising, overseas offices/warehouses, and public relations twice.
This document provides a summary of Malaysian tax and business information. It outlines key aspects of the Malaysian tax system including personal income tax, corporate income tax, capital allowances, tax incentives and various other taxes. The document is published annually by PricewaterhouseCoopers to provide a general guide on Malaysian tax and business matters. It incorporates proposals from the Malaysian Budget for 2015 that were announced in October 2014 but have yet to be enacted. The information in this guide should not be considered tax advice and professional advice should be sought when determining tax liability in specific circumstances.
To qualify as a tax resident in Malaysia, an individual must be physically present for a minimum of 182 days in a calendar year. This 182 days can be a single period within the year or over multiple periods within 3 years, with allowed temporary absences such as for conferences, illness, or brief social visits. Residency can also be determined over 3 consecutive years, with at least 90 days of presence in each of the 3 preceding years. Benefits of resident status include lower personal tax rates, eligibility for personal reliefs and rebates, and certain income exemptions.
This document provides information on requirements for setting up businesses and factories in Malaysia. It discusses the minimum licenses needed such as manufacturing licenses, environmental approvals, and occupational health and safety approvals. It also outlines customs duties exemptions including the Licensed Manufacturing Warehouse program. Guidelines on employing expatriate workers and tax incentives for businesses are summarized.
Maria's gross rental income for YA 2012 is RM16,800 (RM2,800 x 6 months).
Allowable deductions are:
- Repainting costs of RM3,300
- Legal costs of RM1,800
- Agent's commission of RM2,800 (1 month's rent)
Total deductions = RM3,300 + RM1,800 + RM2,800 = RM7,900
Net rental income = Gross rental income - Allowable deductions
= RM16,800 - RM7,900 = RM8,900
The built-in cupboards cost of RM5,800 and utility deposit received are not allowable deductions as they are capital in nature.
This document provides an overview of employment income taxation in Malaysia. It defines employment and related terms like employee and employer. It discusses the differences between employment and business income. It also explains various sections of the Malaysian Income Tax Act 1967 that are relevant to the taxation of employment income, including sections 13(2), 13(3), and 25. Section 13(2) and 13(3) cover the derivation of employment income from Malaysia. Section 25 covers the basis of assessment for employment income, including how overlapping, lump sum, and leave payments are treated. The document provides examples to illustrate the application of these key sections.
Malaysian Taxation 2
42
Example (bad debt)
Runny is a building contractor. He has lent a sum without any
security to Lee a family friend who is also a contractor. Lee has
gone bankrupt and the debt has become bad. Can Runny claim
the bad debt as a deduction?
Answer:
No, the debt to Lee cannot be claimed as a bad debt deduction
as the loan was not made in the course of Runny's business as a
building contractor but was a personal/private loan to a friend.
Malaysian Taxation 2
43
Example (stock in trade)
Amal Bhd is a manufacturer of
This document provides an overview of capital allowances under Malaysian tax law. It discusses that while accounting depreciation is not tax deductible, taxpayers are granted tax depreciation or "capital allowances" on qualifying capital expenditures to determine taxable income. Capital allowances are only given for business sources and only to the person who incurs the qualifying expenditure. The document outlines the types of capital allowances (initial allowance, annual allowance, notional allowance), eligibility requirements, qualifying expenditures, treatment of plant and machinery purchases and disposals, and other related topics.
The document discusses business income taxation for individuals under Malaysian law. It covers key topics like the definition of a business, badges of trade used to distinguish between business and investment activities, derivation of business income, and allowable business deductions. Specifically, it examines how income from a Malaysian company providing computer services to a client in Indonesia would be treated for tax purposes.
This document discusses types of gross employment income that are taxable under Malaysian tax law. It covers various types of monetary income like wages, salary, bonuses, and allowances. It also discusses benefits in kind such as company cars, mobile phones, interest subsidies, and furnished accommodation. Various examples are provided to illustrate how different types of income and benefits are treated, such as share options, reimbursements, leave pay, gratuity, and car benefits including the prescribed value method.
This document summarizes key aspects of resulting trusts and circumstances where resulting trusts can arise or be rebutted. It discusses two main circumstances where resulting trusts arise: 1) where voluntary payments are made for property in another's name, and 2) where property is transferred on express trusts but the beneficial interest is not fully declared. It also outlines ways the presumption of a resulting trust can be rebutted, including by evidence of contrary intention, evidence disproving a gift, or where the original purpose was illegal.
This document discusses the concept of coercion (ikrah) in Islamic law. It begins by defining coercion according to various Islamic scholars and jurists, noting that coercion results in the loss of consent without causing one to lose contractual capacity. It then examines the types of coercion according to different Islamic schools of law, such as ikrah mulji' (coercion resulting in harm) and ikrah ghayr mulji' (coercion not resulting in harm) in the Hanafi school. The document also discusses relevant Quranic verses, hadith, and legal maxims. It analyzes the differences between coercion in Islamic law and English law, and examines two cases (R v Hassan and R v Hudson & Taylor
This document provides information about riba (usury or interest) in Islam. It begins by defining riba in Arabic and in fiqh (Islamic jurisprudence) terminology. It then quotes a relevant verse from the Quran that forbids riba. Next, it shares a hadith from the Prophet Muhammad (peace be upon him) regarding the prohibition of increasing amounts in exchanges of gold and silver. The document goes on to explain the two types of riba: riba al-nasi'ah, which relates to loans, and riba al-fadl, which relates to trade. It concludes by stating that both types of riba are forbidden in the Quran and traders are allowed as
Fuad seeks a declaration from the court regarding possession of land that he has possessed for 3 years and paid RM200,000 for. He meets the requirements under Section 41 of the Specific Relief Act to seek a declaration: 1) He has an existing equitable right and interest in the land, and 2) Jamal's attempt to pay Fuad indicates an interest to deny Fuad's right. Fuad is only able to seek a declaration and no other relief, so he fulfills the 3rd requirement. Based on the facts and legal precedents analyzed, Fuad can seek a declaration from the court that the land belongs to him.
5.
Harian:
Menunaikan ibadat/solat umum (Sri Kaakhand Sahib)
Waktu: Pagi & Malam
Bacaan Kitab Suci (Kitab Sri Granth Sahib)
Jamuan makanan (nasi berlauk)
Mingguan:
Kelas Bahasa Punjab
Gotong-royong
Tahunan:
Perayaan Vaisakhi
13hb April setiap tahun
Perayaan Deepavali
Berkala:
Sambutan Hari Perkahwinan
Pengunjung disajikan hidangan istimewa
Aktiviti
8.
Sumbangan wang oleh pengunjung/penganut Sikh
Penganut Sikh yang beribadat di situ memberikan wang
sebelum bersujud
Lot kedai yang disewakan di dalam Gurdwara
tersebut
Kedai kain: menjual pakaian & perhiasan
Kedai barangan runcit
Sumbangan daripada kerajaan bernilai RM 10K
Sumber Kewangan
10.
Kekangan dari segi kewangan:
Permohonan peruntukan daripada kerajaan negeri
Penyediaan bekas duit untuk sumbangan penganut &
pelawat
Kecurian
Memasang pagar & menguncinya pada waktu malam
Memasang kamera litar tertutup(CCTV)
Masalah & Penyelesaian
12. Kawasan sekeliling yang tidak terurus
Semak samun
Kurang penyediaan tempat meletak kenderaan
Lokasi di tepi jalan
Agak sukar untuk memarkir sekiranya gurdwara tersebut
dikunjungi oleh ramai penganut/pelawat
Prosedur yang agak remeh
Memerlukan kepada janji temu
Pihak pengurusan yang tidak ramah
Kelas bahasa yang kurang daya tarikan
Kurang pelajar yang turut serta
Masalah lain…
13. Membersihkan kawasan semak dan meratakan kawasan
tersebut untuk dijadikan tempat meletakkan kenderaan.
Mengurangkan prosedur yang remeh dan perlu bersikap
lebih terbuka kepada pengunjung.
Menceriakan suasana kelas dan tidak menghadkan
penyertaan hanya kepada kanak-kanak (kaum Sikh)
sahaja.
Cadangan