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From: "(Online) HR Tax Planning & Budget 2020:Impact on Employers & Employees" <izyana@rk-rakan.com> 
To: "jaisone@saraya.com.my" <jaisone@saraya.com.my>
Date: Wed, 25 Nov 2020 12:17:18 +0800
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Subject:  ***SPAM***  HR Tax Planning & Budget 2020:Impact on Employers & Employees

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rif; font-size: 26px; background-color: =23ed1c22;=22>=0D=0A             =
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                  <div>=0D=0A                                            =
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                                                            <strong style=
=3D=22font-family: Verdana; font-size: 23pt; color: =23ffff00;=22>HR TAX =
PLANNING =26amp; BUDGET 2021:</strong></div>=0D=0A                       =
                                                                         =
                                                                         =
        <div><strong style=3D=22font-family: Verdana; font-size: 18pt; co=
lor: =23ffffff;=22>Impact on Employers =26amp; Employees</strong><span st=
yle=3D=22font-size: 24pt; color: =23ffffff;=22>=0D=0A                    =
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           </span></div>=0D=0A                                           =
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=3D=22background-color: =23000000;=22>=0D=0A                             =
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  <td style=3D=22height: 28px; color: =23333333; font-family: Georgia, =26=
quot;Times New Roman=26quot;, Times, serif; font-size: 28px;=22>=0D=0A   =
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                            <div><span style=3D=22color: =23ffff00; font-=
size: 18pt;=22><span style=3D=22color: =23ffff00; font-size: 18pt;=22><st=
rong><span style=3D=22font-family: Arial; font-size: 12pt;=22>22 December=
 2020, Online 4 Hours</span></strong></span></span>=0D=0A                =
                                                                         =
                                                                         =
               <div><span style=3D=22color: =23ffffff;=22>HRDF Claimable=26=
nbsp; </span><strong></strong><span style=3D=22color: =23ffffff;=22><br /=
>=0D=0A                                                                  =
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                                      </span></div>=0D=0A                =
                                                                         =
                                                                         =
               <div><strong><span style=3D=22color: =23ffff00; font-famil=
y: Verdana; font-size: 14pt;=22>RM 350 Per pax (</span><span style=3D=22c=
olor: =23ffff00; font-family: Verdana; font-size: 14pt;=22>Register 1pax,=
 FREE 1Pax)</span></strong><span style=3D=22color: =23ffff00; font-family=
: Verdana;=22><br />=0D=0A                                               =
                                                                         =
                                                         </span><strong><=
span style=3D=22color: =23ffff00; font-family: Verdana;=22></span></stron=
g></div>=0D=0A                                                           =
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               </td>=0D=0A                                               =
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                  <tr>=0D=0A                                             =
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                                                           <td><span styl=
e=3D=22color: =23000000; font-family: verdana, geneva; font-size: 10pt;=22=
></span>=0D=0A                                                           =
                                                                         =
                                             <div><span style=3D=22color:=
 black; line-height: 107=25; font-family: Verdana, sans-serif; font-size:=
 10pt;=22></span>=0D=0A                                                  =
                                                                         =
                                                      <div align=3D=22jus=
tify=22><span style=3D=22font-family: Verdana; font-size: 10pt; text-alig=
n: justify;=22><span style=3D=22font-size: 10pt; line-height: 107=25; fon=
t-family: Verdana;=22>Understanding and taking advantage of the various t=
ax provisions can create additional value by optimizing tax savings for b=
oth employers and employees=2E Any tax efficient remuneration package sho=
uld provide comfort and satisfaction for both employers and employees=2E =
A =26=238216;Win-Win=26=238217; tax benefit model is the solution=2E The =
program will cover the latest tax developments and their impact on busine=
ss</span></span></div>=0D=0A                                             =
                                                                         =
                                                           <div>=26nbsp;<=
strong><span style=3D=22font-family: Verdana; font-size: 10pt; color: red=
;=22></span></strong><span style=3D=22font-family: Verdana; font-size: 10=
pt; color: red;=22></span> <br />=0D=0A                                  =
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iv>=0D=0A                                                                =
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          <div>=0D=0A                                                    =
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                      <div>=0D=0A                                        =
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                                                                <strong s=
tyle=3D=22color: =23666666;=22>=0D=0A                                    =
                                                                         =
                                                                    <span=
 style=3D=22font-family: Verdana; color: =23ff0000; font-size: 10pt;=22>P=
ROGRAM OBJECTIVES</span></strong></div>=0D=0A                            =
                                                                         =
                                                                         =
   <div><span style=3D=22font-family: Verdana; font-size: 10pt;=22><stron=
g>Upon completion of this programme, participants will be able to:</stron=
g><br />=0D=0A                                                           =
                                                                         =
                                             =26=238226;=26nbsp;=26nbsp;=26=
nbsp; Know types of Benefits in Kind (BIK) and perquisites that attract t=
ax for employees<br />=0D=0A                                             =
                                                                         =
                                                           =26=238226;=26=
nbsp;=26nbsp;=26nbsp; Can the employer claim full tax deductions for all =
monetary and non-monetary benefits?<br />=0D=0A                          =
                                                                         =
                                                                         =
     =26=238226;=26nbsp;=26nbsp;=26nbsp; Know the duties and responsibili=
ties of both employer and employee with regard to tax<br />=0D=0A        =
                                                                         =
                                                                         =
                       =26=238226;=26nbsp;=26nbsp;=26nbsp; Identify and e=
xplore the various tax benefits for employees<br />=0D=0A                =
                                                                         =
                                                                         =
               =26=238226;=26nbsp;=26nbsp;=26nbsp; Plan a tax efficient r=
emuneration package for executives<br />=0D=0A                           =
                                                                         =
                                                                         =
    =26=238226;=26nbsp;=26nbsp;=26nbsp; Know the various tax reliefs and =
rebates given to employees<br />=0D=0A                                   =
                                                                         =
                                                                     =26=23=
8226;=26nbsp;=26nbsp;=26nbsp; Know tax treatment of gratuity and compensa=
tion paid to employees<br />=0D=0A                                       =
                                                                         =
                                                                 =26=2382=
26;=26nbsp;=26nbsp;=26nbsp; Know how to compute personal income tax<br />=
=0D=0A                                                                   =
                                                                         =
                                     =26=238226;=26nbsp;=26nbsp;=26nbsp; =
Know latest tax developments and case laws relevant to treatment of incom=
e tax<br />=0D=0A                                                        =
                                                                         =
                                                </span><br />=0D=0A      =
                                                                         =
                                                                         =
                         </div>=0D=0A                                    =
                                                                         =
                                                                    <div>=
<span style=3D=22font-family: Verdana; font-size: 10pt; color: =23ff0000;=
=22><strong>PROGRAM OUTLINE</strong></span></div>=0D=0A                  =
                                                                         =
                                                                         =
             <strong style=3D=22font-family: Verdana; font-size: 10pt;=22=
>SCOPE OF EMPLOYMENT INCOME =26=238211; SEC 4b <br />=0D=0A              =
                                                                         =
                                                                         =
                 DERIVATION OF EMPLOYMENT INCOME - SEC 13(2)(a) =26=23821=
1; 13(2)(e) <br />=0D=0A                                                 =
                                                                         =
                                                       RESIDENCE STATUS O=
F INDIVIDUALS=26nbsp; <br />=0D=0A                                       =
                                                                         =
                                                                 EMPLOYER=
S=26=238217; DUTIES AND LIABILITIES <br />=0D=0A                         =
                                                                         =
                                                                         =
      PAYROLL AND MTD (PCB) MECHANISM - LATEST UPDATES<br />=0D=0A       =
                                                                         =
                                                                         =
                        ADJUSTED INCOME FROM EMPLOYMENT <br />=0D=0A     =
                                                                         =
                                                                         =
                          BASIS PERIOD FOR ASSESSING EMPLOYMENT INCOME =26=
=238211; Section 25<br />=0D=0A                                          =
                                                                         =
                                                              GROSS EMPLO=
YMENT INCOME =26=238211; SEC 13(1)(a)<br />=0D=0A                        =
                                                                         =
                                                                         =
       BENEFITS IN KIND (BIK) PROVIDED TO EMPLOYEES<br />=0D=0A          =
                                                                         =
                                                                         =
                     LIVING ACCOMMODATION BENEFIT PROVIDED TO EMPLOYEES<b=
r />=0D=0A                                                               =
                                                                         =
                                         COMPENSATION FOR LOSS OF EMPLOYM=
ENT <br />=0D=0A                                                         =
                                                                         =
                                               2021 BUDGET REVIEW</strong=
><strong style=3D=22font-size: 10pt;=22><br />=0D=0A                     =
                                                                         =
                                                                         =
          </strong><br />=0D=0A                                          =
                                                                         =
                                                              <div><span =
style=3D=22color: =23ff0000; font-family: verdana, geneva; font-size: 10p=
t;=22><strong>TRAINER PROFILE=26nbsp;</strong></span></div>=0D=0A        =
                                                                         =
                                                                         =
                       <div>=0D=0A                                       =
                                                                         =
                                                                 <div ali=
gn=3D=22justify=22><span style=3D=22font-family: Verdana; font-size: 10pt=
;=22><strong>Krishnan KSM, </strong>a Chartered Accountant by profession =
is an Associate member of CIMA=26=238211;UK and a member of MIA=2E He is =
also a member of CTIM and holds a MBA in finance=2E=26nbsp; He is current=
ly an executive director in KSM Tax Strategists, an approved tax consulti=
ng firm providing corporate tax and GST services for clients=2E He has ov=
er 36 years of experience in public practice, commerce and industry, work=
ing in various financial and non-financial disciplines in multi-national =
companies, including extensive overseas exposures=2E His broad business e=
xperience covers corporate and international tax planning, tax review, ta=
x audit and investigation and tax compliance cases=2E He has worked on sp=
ecific VAT assignments in UK for several years=2E He has successfully dev=
eloped effective tax planning strategies and structured remuneration pack=
ages for several corporate clients and has numerous research materials an=
d case studies to be shared with the seminar participants=2E Mr=2E Krishn=
an is a seasoned speaker and has presented papers at numerous national nd=
 international conferences and has also conducted numerous workshops in t=
he field of accounting and taxation=2E=26nbsp; Currently, he excels as a =
key trainer for GST related workshops and seminars</span><span style=3D=22=
font-family: Verdana; font-size: 10pt;=22></span><br />=0D=0A            =
                                                                         =
                                                                         =
                   </div>=0D=0A                                          =
                                                                         =
                                                              <span style=
=3D=22color: =23000000; font-family: verdana, geneva; font-size: 10pt;=22=
><strong><span style=3D=22color: =23ff0000; font-size: 12pt;=22>Call us t=
o get full brochure</span></strong></span></div>=0D=0A                   =
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            </td>=0D=0A                                                  =
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               <tr>=0D=0A                                                =
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xt-align: justify; color: =23666666; background-color: whitesmoke;=22>=0D=
=0A                                                                      =
                                                                         =
                                  <div><span style=3D=22color: =23000000;=
 font-family: Verdana; font-size: 12pt;=22><strong>TRAINING FEE</strong><=
/span></div>=0D=0A                                                       =
                                                                         =
                                                 <div><span style=3D=22co=
lor: =23000000;=22><span style=3D=22color: =23000000; font-family: Verdan=
a; font-size: 12pt;=22><strong>NORMAL PRICE RM 350 </strong></span><span =
style=3D=22color: =23000000; font-family: Verdana; font-size: 8pt;=22><st=
rong>(Excl=2E 6=25 SST)</strong></span></span><br />=0D=0A               =
                                                                         =
                                                                         =
                <span style=3D=22color: =23000000; font-family: Verdana; =
font-size: 12pt;=22>Register 1Pax and FREE 1 Pax<br />=0D=0A             =
                                                                         =
                                                                         =
                  </span></div>=0D=0A                                    =
                                                                         =
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=0D=0A                                                                   =
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                                                                       <t=
r>=0D=0A                                                                 =
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                                       <td style=3D=22text-align: justify=
; color: =23666666;=22>=0D=0A                                            =
                                                                         =
                                                            <p><span styl=
e=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22><stron=
g>Please call us for more information or BROCHURE</strong></span><br />=0D=
=0A                                                                      =
                                                                         =
                                  <span style=3D=22color: =23000000; font=
-family: Verdana; font-size: 10pt;=22><strong>Tel: +6(03) 8079 0904 / +6(=
03) 8079 0905 / +6012 3838079 / +6018 2053388 /+6018 2052366 </strong></s=
pan></p>=0D=0A                                                           =
                                                                         =
                                             <div><span style=3D=22color:=
 =23000000; font-family: Verdana; font-size: 10pt;=22>Michelle (<a href=3D=
=22mailto:michelle=40bigberryconsulting=2Ecom=22><span style=3D=22font-si=
ze: 10pt; color: =23000000; font-family: Verdana;=22>michelle=40bigberryc=
onsulting=2Ecom</span></a></span><span style=3D=22color: =23000000; font-=
family: Verdana; font-size: 10pt;=22>)<br />=0D=0A                       =
                                                                         =
                                                                         =
        </span><span style=3D=22color: =23000000; font-family: Verdana; f=
ont-size: 10pt;=22>Brian (brian<a href=3D=22mailto:thaneswary=40bigberryc=
onsulting=2Ecom=22><span style=3D=22font-size: 10pt; color: =23000000; fo=
nt-family: Verdana;=22>=40bigberryconsulting=2Ecom</span></a></span><span=
 style=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22>)=
<br />=0D=0A                                                             =
                                                                         =
                                           </span><span style=3D=22color:=
 =23000000; font-family: Verdana; font-size: 10pt;=22> Mimi Wahida (<a hr=
ef=3D=22mailto:mohd=2Enasrulshah=40bigberryconsulting=2Ecom=22><span styl=
e=3D=22font-size: 10pt; color: =23000000; font-family: Verdana;=22>mimi=2E=
wahida=40bigberryconsulting=2Ecom</span></a></span><span style=3D=22color=
: =23000000; font-family: Verdana; font-size: 10pt;=22>)<br />=0D=0A     =
                                                                         =
                                                                         =
                          </span><span style=3D=22color: =23000000; font-=
family: Verdana; font-size: 10pt;=22> Fara Ahmad</span><span style=3D=22f=
ont-family: Verdana; font-size: 10pt; color: =23000000;=22> (</span><a hr=
ef=3D=22mailto:fara=40bigberryconsulting=2Ecom=22><span style=3D=22font-f=
amily: Verdana; font-size: 10pt; color: =23000000;=22>fara=40bigberrycons=
ulting=2Ecom</span></a><span style=3D=22font-family: Verdana; font-size: =
10pt; color: =23000000;=22>)</span><br />=0D=0A                          =
                                                                         =
                                                                         =
     <span style=3D=22color: =23000000; font-family: Verdana; font-size: =
10pt;=22>Nurul Nadia</span><span style=3D=22font-family: Verdana; font-si=
ze: 10pt; color: =23000000;=22> (</span><a href=3D=22mailto:nurul=2Enadia=
=40bigberryconsulting=2Ecom=22><span style=3D=22font-family: Verdana; fon=
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om</span></a><span style=3D=22font-family: Verdana; font-size: 10pt; colo=
r: =23000000;=22>)</span><br />=0D=0A                                    =
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 style=3D=22color: =23000000; font-family: Verdana;=22><br />=0D=0A      =
                                                                         =
                                                                         =
                         </span><span style=3D=22color: =23000000; font-f=
amily: Verdana; font-size: 10pt;=22> More courses, visit </span><span sty=
le=3D=22font-family: Verdana;=22><a href=3D=22http://www=2Ebigberryconsul=
ting=2Ecom/=22><span style=3D=22font-size: 10pt; color: =23000000; font-f=
amily: Verdana;=22>http://www=2Ebigberryconsulting=2Ecom/</span></a></spa=
n></div>=0D=0A                                                           =
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