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From: "HR Tax Planning & Budget 2021:Impact on Employers & Employees" <michelle@rk-rakan.com> 
To: "jaisone@saraya.com.my" <jaisone@saraya.com.my>
Date: Wed, 09 Dec 2020 12:10:22 +0800
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Message-ID: <EQSVR00267f212ee34334fc0b6fb4d48791a1b46@EQSVR002>
Subject:  ***SPAM***  HR Tax Planning & Budget 2021:Impact on Employers & Employees

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                                    <strong style=3D=22font-family: Verda=
na; font-size: 23pt; color: =23ffff00;=22>HR TAX PLANNING =26amp; BUDGET =
2021:</strong></div>=0D=0A                                               =
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                                                     <div><strong style=3D=
=22font-family: Verdana; font-size: 18pt; color: =23ffffff;=22>Impact on =
Employers =26amp; Employees</strong><span style=3D=22font-size: 24pt; col=
or: =23ffffff;=22>=0D=0A                                                 =
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font-family: Georgia, =26quot;Times New Roman=26quot;, Times, serif; font=
-size: 28px;=22>=0D=0A                                                   =
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                                                 <div><span style=3D=22co=
lor: =23ffff00; font-size: 18pt;=22><span style=3D=22color: =23ffff00; fo=
nt-size: 18pt;=22><strong><span style=3D=22font-family: Arial; font-size:=
 12pt;=22>22 December 2020, Online 4 Hours</span></strong></span></span>=0D=
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                              <div><span style=3D=22color: =23ffffff;=22>=
HRDF Claimable=26nbsp; </span><strong></strong><span style=3D=22color: =23=
ffffff;=22><br /></span></div><div><strong><span style=3D=22color: =23fff=
f00; font-family: Verdana; font-size: 14pt;=22>RM 350 Per pax (</span><sp=
an style=3D=22color: =23ffff00; font-family: Verdana; font-size: 14pt;=22=
>Register 1pax, FREE 1Pax)</span></strong><span style=3D=22color: =23ffff=
00; font-family: Verdana;=22><br /></span><strong><span style=3D=22color:=
 =23ffff00; font-family: Verdana;=22></span></strong></div>=0D=0A        =
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                 <td><span style=3D=22color: =23000000; font-family: verd=
ana, geneva; font-size: 10pt;=22></span>=0D=0A                           =
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<div><span style=3D=22color: black; line-height: 107=25; font-family: Ver=
dana, sans-serif; font-size: 10pt;=22></span>=0D=0A                      =
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     <div align=3D=22justify=22><span style=3D=22font-family: Verdana; fo=
nt-size: 10pt; text-align: justify;=22><span style=3D=22font-size: 10pt; =
line-height: 107=25; font-family: Verdana;=22>Understanding and taking ad=
vantage of the various tax provisions can create additional value by opti=
mizing tax savings for both employers and employees=2E Any tax efficient =
remuneration package should provide comfort and satisfaction for both emp=
loyers 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 an=
d their impact on business</span></span></div>=0D=0A                     =
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      <div>=26nbsp;<strong><span style=3D=22font-family: Verdana; font-si=
ze: 10pt; color: red;=22></span></strong><span style=3D=22font-family: Ve=
rdana; font-size: 10pt; color: red;=22></span> <br /></div>=0D=0A        =
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                                                            <span style=3D=
=22font-family: Verdana; color: =23ff0000; font-size: 10pt;=22>PROGRAM OB=
JECTIVES</span></strong></div>=0D=0A                                     =
                                                                         =
                                                               <div><span=
 style=3D=22font-family: Verdana; font-size: 10pt;=22><strong>Upon comple=
tion of this programme, participants will be able to:</strong><br />=26=23=
8226;=26nbsp;=26nbsp;=26nbsp; Know types of Benefits in Kind (BIK) and pe=
rquisites that attract tax for employees<br />=26=238226;=26nbsp;=26nbsp;=
=26nbsp; Can the employer claim full tax deductions for all monetary and =
non-monetary benefits?<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Know the =
duties and responsibilities of both employer and employee with regard to =
tax<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Identify and explore the var=
ious tax benefits for employees<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; =
Plan a tax efficient remuneration package for executives<br />=26=238226;=
=26nbsp;=26nbsp;=26nbsp; Know the various tax reliefs and rebates given t=
o employees<br />=26=238226;=26nbsp;=26nbsp;=26nbsp; Know tax treatment o=
f gratuity and compensation paid to employees<br />=26=238226;=26nbsp;=26=
nbsp;=26nbsp; Know how to compute personal income tax<br />=26=238226;=26=
nbsp;=26nbsp;=26nbsp; Know latest tax developments and case laws relevant=
 to treatment of income tax<br /></span><br /></div><div><span style=3D=22=
font-family: Verdana; font-size: 10pt; color: =23ff0000;=22><strong>PROGR=
AM 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 />DERIVATION OF EMPLOYMENT INCOME - SEC 13(=
2)(a) =26=238211; 13(2)(e) <br />RESIDENCE STATUS OF INDIVIDUALS=26nbsp; =
<br />EMPLOYERS=26=238217; DUTIES AND LIABILITIES <br />PAYROLL AND MTD (=
PCB) MECHANISM - LATEST UPDATES<br />ADJUSTED INCOME FROM EMPLOYMENT <br =
/>BASIS PERIOD FOR ASSESSING EMPLOYMENT INCOME =26=238211; Section 25<br =
/>GROSS EMPLOYMENT INCOME =26=238211; SEC 13(1)(a)<br />BENEFITS IN KIND =
(BIK) PROVIDED TO EMPLOYEES<br />LIVING ACCOMMODATION BENEFIT PROVIDED TO=
 EMPLOYEES<br />COMPENSATION FOR LOSS OF EMPLOYMENT <br />2021 BUDGET REV=
IEW</strong><strong style=3D=22font-size: 10pt;=22><br />=0D=0A          =
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                 </strong><br />=0D=0A                                   =
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                                                                 <div><sp=
an style=3D=22color: =23ff0000; font-family: verdana, geneva; font-size: =
10pt;=22><strong>TRAINER PROFILE=26nbsp;</strong></span></div>=0D=0A     =
                                                                         =
                                                                         =
                      <div>=0D=0A                                        =
                                                                         =
                                                            <div align=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 currently an=
 executive director in KSM Tax Strategists, an approved tax consulting fi=
rm providing corporate tax and GST services for clients=2E He has over 36=
 years of experience in public practice, commerce and industry, working i=
n various financial and non-financial disciplines in multi-national compa=
nies, including extensive overseas exposures=2E His broad business experi=
ence covers corporate and international tax planning, tax review, tax aud=
it and investigation and tax compliance cases=2E He has worked on specifi=
c VAT assignments in UK for several years=2E He has successfully develope=
d effective tax planning strategies and structured remuneration packages =
for several corporate clients and has numerous research materials and cas=
e studies to be shared with the seminar participants=2E Mr=2E Krishnan is=
 a seasoned speaker and has presented papers at numerous national nd inte=
rnational conferences and has also conducted numerous workshops in the fi=
eld of accounting and taxation=2E=26nbsp; Currently, he excels as a key t=
rainer for GST related workshops and seminars</span><span style=3D=22font=
-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><sp=
an style=3D=22color: =23ff0000; font-size: 12pt;=22>Call us to get full b=
rochure</span></strong></span></div>=0D=0A                               =
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>=0D=0A                                                                  =
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                              </tr>=0D=0A                                =
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                           <td style=3D=22text-align: justify; color: =23=
666666; 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=22color: =23000000;=22><span style=3D=22c=
olor: =23000000; font-family: Verdana; font-size: 12pt;=22><strong>NORMAL=
 PRICE RM 350 </strong></span><span style=3D=22color: =23000000; font-fam=
ily: Verdana; font-size: 8pt;=22><strong>(Excl=2E 6=25 SST)</strong></spa=
n></span><br /><span style=3D=22color: =23000000; font-family: Verdana; f=
ont-size: 12pt;=22>Register 1Pax and FREE 1 Pax<br /></span></div>=0D=0A =
                                                                         =
                                                                         =
                          </td>=0D=0A                                    =
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                                                            </tr>=0D=0A  =
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                     <tr>=0D=0A                                          =
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text-align: justify; color: =23666666;=22>=0D=0A                         =
                                                                         =
                                                                         =
  <p><span style=3D=22color: =23000000; font-family: Verdana; font-size: =
10pt;=22><strong>Please call us for more information or BROCHURE</strong>=
</span><br />=0D=0A                                                      =
                                                                         =
                                              <span style=3D=22color: =23=
000000; font-family: Verdana; font-size: 10pt;=22><strong>Tel: +6(03) 807=
9 0904 / +6(03) 8079 0905 / +6012 3838079 / +6018 2053388 /+6018 2052366 =
</strong></span></p>=0D=0A                                               =
                                                                         =
                                                     <div><span style=3D=22=
color: =23000000; font-family: Verdana; font-size: 10pt;=22>Michelle (<a =
href=3D=22mailto:michelle=40bigberryconsulting=2Ecom=22><span style=3D=22=
font-size: 10pt; color: =23000000; font-family: Verdana;=22>michelle=40bi=
gberryconsulting=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>Brian (brian<a href=3D=22mailto:thaneswary=40bigber=
ryconsulting=2Ecom=22><span style=3D=22font-size: 10pt; color: =23000000;=
 font-family: Verdana;=22>=40bigberryconsulting=2Ecom</span></a></span><s=
pan style=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22=
>)<br />=0D=0A                                                           =
                                                                         =
                                         </span><span style=3D=22color: =23=
000000; font-family: Verdana; font-size: 10pt;=22> Mimi Wahida (<a href=3D=
=22mailto:mohd=2Enasrulshah=40bigberryconsulting=2Ecom=22><span style=3D=22=
font-size: 10pt; color: =23000000; font-family: Verdana;=22>mimi=2Ewahida=
=40bigberryconsulting=2Ecom</span></a></span><span style=3D=22color: =230=
00000; font-family: Verdana; font-size: 10pt;=22>)<br />=0D=0A           =
                                                                         =
                                                                         =
                </span><span style=3D=22color: =23000000; font-family: Ve=
rdana; font-size: 10pt;=22> Fara Ahmad</span><span style=3D=22font-family=
: Verdana; font-size: 10pt; color: =23000000;=22> (</span><a href=3D=22ma=
ilto:fara=40bigberryconsulting=2Ecom=22><span style=3D=22font-family: Ver=
dana; font-size: 10pt; color: =23000000;=22>fara=40bigberryconsulting=2Ec=
om</span></a><span style=3D=22font-family: Verdana; font-size: 10pt; colo=
r: =23000000;=22>)</span><br />=0D=0A                                    =
                                                                         =
                                                                <span sty=
le=3D=22color: =23000000; font-family: Verdana; font-size: 10pt;=22>Nurul=
 Nadia</span><span style=3D=22font-family: Verdana; font-size: 10pt; colo=
r: =23000000;=22> (</span><a href=3D=22mailto:nurul=2Enadia=40bigberrycon=
sulting=2Ecom=22><span style=3D=22font-family: Verdana; font-size: 10pt; =
color: =23000000;=22>nurul=2Enadia=40bigberryconsulting=2Ecom</span></a><=
span style=3D=22font-family: Verdana; font-size: 10pt; color: =23000000;=22=
>)</span><br />=0D=0A                                                    =
                                                                         =
                                                <span style=3D=22color: =23=
000000; font-family: Verdana;=22><br />=0D=0A                            =
                                                                         =
                                                                        <=
/span><span style=3D=22color: =23000000; font-family: Verdana; font-size:=
 10pt;=22> More courses, visit </span><span style=3D=22font-family: Verda=
na;=22><a href=3D=22http://www=2Ebigberryconsulting=2Ecom/=22><span style=
=3D=22font-size: 10pt; color: =23000000; font-family: Verdana;=22>http://=
www=2Ebigberryconsulting=2Ecom/</span></a></span></div>=0D=0A            =
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               <div>=0D=0A                                               =
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                                                     <div>=26nbsp;</div>=0D=
=0A                                                                      =
                                                                         =
                              <div><span style=3D=22color: =23000000; fon=
t-family: Verdana; font-size: 12pt;=22><strong>Note: All this program can=
 be customised for In-House Training=2E Call us for Proposal</strong></sp=
an></div>=0D=0A                                                          =
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background-position: bottom; background-image: url(=27http://bigberrycons=
ulting=2Ecom/newsletter/jan_2020/images/bgimage2=2Ejpg=27); background-si=
ze: cover; padding: 25px 0px; margin-bottom: 0px; height: 60px;=22 bgcolo=
r=3D=22=23c41111=22>=0D=0A                                               =
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1111=22 align=3D=22center=22>=0D=0A                                      =
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                                                              <div class=3D=
=22mar-none back_red=22><span> <span class=3D=22card-header text-center b=
or-none=22 style=3D=22border: medium none; background-color: transparent;=
 text-align: center =21important; color: =23ffffff =21important; border-r=
adius: calc(-1px + 0=2E25rem) calc(-1px + 0=2E25rem) 0px 0px; font-family=
: Verdana;=22> Copyright =40 2019 Bigberry Consulting Sdn Bhd=2E All Righ=
ts Reserved </span> </span></div>=0D=0A                                  =
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