Reinvestment Allowance & Industrial Building Allowance_2012 WS 007 00211 CCY 2012
User Manual: WS-007
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Date Venue Event Code Time
15 January 2013 Hotel Istana, Kuala Lumpur WS/003 9.00am to 5.00pm
17 January 2013 Traders Hotel, Penang WS/004
18 January 2013 Impiana Hotel, Ipoh WS/005
30 January 2013 Mutiara Hotel, Johor Bahru WS/006
5 February 2013 Hyatt Regency, Kota Kinabalu WS/007
6 February 2013 Four Points Sheraton, Kuching WS/008
21 February 2013 Renaissance Hotel, Malacca WS/009
Reinvestment allowance (RA)
• 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
Chow Chee Yen is a Fellow Member of the Chartered
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.
SPEAKER PROFILECOURSE CONTENT
&
REINVESTMENT ALLOWANCE
Industrial Building Allowance
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
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.
Participant’s Contact Details
Full Name :
CTIM/ACCA Membership No :
Postal Address :
Dietary Requirements (if any) :
Company :
Designation :
Tel :
Fax :
Email :
Mobile :
Payment Method
Card No Expiry Date
Cardholder’s Name ( as appeared on credit card )
I / we hereby enclose
Cash for Amount of RM
Cheque No.
For Amount of RM
(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
Master Card / Visa Card
for amount of RM
Cardholder’s Signature Date
(signature must correspond with the specimen signature on card)
Please tick the relevant boxes
Enquiries
B-13-2, Block B, Level 13, Unit 2, Megan Avenue II,
No 12, Jalan Yap Kwan Seng,
50450 Kuala Lumpur
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
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.
Date Venue
15 January 2013 Hotel Istana, Kuala Lumpur
17 January 2013 Traders Hotel, Penang
18 January 2013 Impiana Hotel, Ipoh
30 January 2013 Mutiara Hotel, Johor Bahru
Date Venue
5 February 2013 Hyatt Regency, Kota Kinabalu
6 February 2013 Four Points Sheraton, Kuching
21 February 2013 Renaissance Hotel, Malacca
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 Fees
* 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.
