Reinvestment Allowance & Industrial Building Allowance_2012 WS 007 00211 CCY 2012
User Manual: WS-007
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REINVESTMENT ALLOWANCE Industrial Building Allowance & Date 15 January 2013 17 January 2013 18 January 2013 30 January 2013 5 February 2013 6 February 2013 21 February 2013 Venue Hotel Istana, Kuala Lumpur Traders Hotel, Penang Impiana Hotel, Ipoh Mutiara Hotel, Johor Bahru Hyatt Regency, Kota Kinabalu Four Points Sheraton, Kuching Renaissance Hotel, Malacca Event Code WS/003 WS/004 WS/005 WS/006 WS/007 WS/008 WS/009 Time 9.00am to 5.00pm COURSE CONTENT SPEAKER PROFILE Reinvestment allowance (RA) Chow Chee Yen is a Fellow Member of the Chartered • Highlights of Public Ruling 6/2012 – Reinvestment allowance • Conditions of eligibility • Mechanism of RA claim ~ Rates of allowances ~ Utilisation of allowances ~ Carry forward of allowances ~ Exempt account • Qualifying project ~ Definition of manufacturing and processing ~ Documentation requirement ~ Expansion / Modernisation / Automation / Diversification • Qualifying capital expenditure ~ Meaning of factory ~ Plant & machinery • Qualifying period • Disposal of assets and clawback • Control transfer • Non-application of RA ~ Change from period to basis period ~ With other incentives • Agricultural projects • Claim procedure Industrial building allowance (IBA) • Conditions of eligibility • Definition of industrial building and deemed industrial building • Qualifying building expenditure • Rates of allowances • IBA claim against rental income • IBA claim by Investment holding company 8 Tax Institute of Malaysia (FCTIM), a Fellow Member of the Association of Chartered Certified Accountants (FCCA), a Member of CPA Australia and a Chartered Accountant of the Malaysian Institute of Accountants (MIA). He is also a graduate of the Malaysian Institute of Certified Public Accountants (MICPA) examination. He is currently the Executive Director of Advent Tax Consultants Sdn Bhd and was an Associate Director of an international firm. In addition, he was attached with PricewaterhouseCoopers and Arthur Andersen specialising in corporate taxation. He has more than 21 years of tax experience and was involved in tax engagements concerning cross border transactions, tax due diligence reviews, restructuring schemes, corporate tax planning, group tax review and inbound investments. Chee Yen’s expertise is in high demand and he is a prolific trainer/facilitator for tax workshops and seminars organised by various professional bodies. Registration Form Please retain original copy for your records. | Please photocopy for additional delegates. | Registration can be made via fax. REINVESTMENT ALLOWANCE & INDUSTRIAL BUILDING ALLOWANCE Registration Fees Klang Valley Outstation CTIM/ACCA Member RM350.00 RM335.00 Member’s Firm Staff RM400.00 RM385.00 Non-Member RM460.00 RM435.00 Seats are limited based on first-come, first-served basis. * Registration of participants will be confirmed upon receipt of full payment or an acceptable employers guarantee and settlement of previous outstanding dues. * Walk–in participant registration is subject to availability of seats and full payment. * Certificate of Attendance will be issued upon full attendance and receipt of full payment. Enquiries Contact Ms Yus / Mr Jason / Ms Fadeah / Ms Ally Tel: 03-2162 8989 Ext 121/108/113/123 Fax: 03-2161 3207 / 03-2162 8990 E-mail: cpd@ctim.org.my B-13-2, Block B, Level 13, Unit 2, Megan Avenue II, No 12, Jalan Yap Kwan Seng, 50450 Kuala Lumpur Please tick the relevant boxes Date 15 January 2013 17 January 2013 18 January 2013 30 January 2013 Venue Hotel Istana, Kuala Lumpur Traders Hotel, Penang Impiana Hotel, Ipoh Mutiara Hotel, Johor Bahru Date 5 February 2013 6 February 2013 21 February 2013 Venue Hyatt Regency, Kota Kinabalu Four Points Sheraton, Kuching Renaissance Hotel, Malacca Participant’s Contact Details Full Name : Company : CTIM/ACCA Membership No : Designation : Postal Address : Tel : Fax : Email : Dietary Requirements (if any) : Mobile : Payment Method I / we hereby enclose Cash for Amount of RM Cheque No. For Amount of RM Card No Expiry Date Cardholder’s Name ( as appeared on credit card ) (Non-refundable) and made payable to CTIM-CPE Please debit my Direct Access-CTIM Master Card for amount of RM Direct Access-CTIM Visa Card for amount of RM Cardholder’s Signature Date (signature must correspond with the specimen signature on card) Master Card / Visa Card for amount of RM Replacements Please note registrations for the event are not interchangeable but replacements are acceptable. Please notify us at least three days prior to the event if you intend to send a replacement. CPD points will be allocated to the designated attendee. If the replacement is not a Member but a Member’s Firm Staff or Non-Member, the appropriate fees will apply. Cancellations The Chartered Tax Institute of Malaysia must receive cancellations in writing five working days prior to the event. No refund will be given for cancellations received within less than five working days of the event. Confirmation of Registration The confirmation letter will be issued 5 days before the commencement of the event. In the event you do not receive the confirmation letter 5 days before the event, please contact us immediately. Disclaimer The Organiser reserves the right to change the speaker, date, venue or to cancel the event if the number of participants is less than 20. A minimum of 3 days notice will be given. Membership and Education Programme Promotion I am interested in becoming a Member of Chartered Tax Institute of Malaysia, please send me further details I am interested in learning more about the Chartered Tax Institute of Malaysia’s Education / Examination Programme, please contact me.
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