By Mr. Hari Ramulu Munusamy - 10 October 2019, 9:00 am to 5:00 pm
Kuala Lumpur
(100% Claimable From HRDF/PSMB)

Although income tax is a direct tax, in certain circumstances the payer has the responsibility to withhold the tax when making payment to the non-residents. Failure to do so, the payer will suffer penalties and be prohibited from claiming a tax deduction against his own income for the payment to the other party. The scope of these withholding taxes is ever-evolving – both at the domestic level and international level. Ignorance is no excuse and it is imperative for any person managing the day-to-day payments and accounts of a business to understand their obligations under the withholding tax provisions, and the cost of non-compliance.

The objectives of the seminar are to provide:
  • Understand the payments for which the withholding taxes obligations should be considered.
  • Understand the withholding taxes obligation that arises from reimbursements and disbursements in respect of services rendered by non-residents.
  • Avoid penalties that may arise if deductions are wrongfully claimed in respect of payments for which the withholding taxes have not been remitted to the authority.

Chief Financial Officers, Financial Controllers, Finance Managers, Accountants, Tax Consultants, Company Secretaries, Tax Practitioners/Advisors.


PowerPoint presentations, discussions and case studies.

    • Overview of the scope and rates of withholding tax
    • Responsibilities of the payer
    • Non-deductibility of expenses and disallowed capital expenditure
    • Withholding tax for royalty payments – with focus on the thin lines in interpreting the statutory definition of royalty
    • Withholding tax for interest payments to non-residents
    • Withholding tax for special classes of income (section 4A) – the wide statutory definition, and withholding tax on the related disbursements and reimbursements
    • Withholding tax for contract payments & the non-finality
    • Withholding tax for payments in respect of other gains or profits (section 4(f)) – the scope and its practical implications ash Flow from Operating Activities
    • Permissibility of re-grossing of payments
    • Rules for determination of residence status of the payee
    • Additional tax or tax refund for the payee (tax overpaid/underpaid due to misunderstandings over residence status)
    • Brief overview of the role of tax treaties
Your Trainer

Mr. Hari Ramulu A/L Munusamy, FCCA[UK], CA[M], CMIIA, ACTIM, Associate of ACFE[USA], Associate of MACFE, Member of MATPRO, Member of IMA, Member of MIHRM, Member of MAPS, MBA [Accounting] is a Chartered Certified Accountant, with wide experience in audit private practice and in financial/management/public sector accounting, auditing and taxation educational process, having been in the profession and industry since October 1974.

He started his career with Messrs: F.H.Eiles & Co., a firm of Chartered Accountants in London as an Audit Assistant in October 1976 (after Diploma in Accounting, Newcastle-Upon-Tyne). Subsequently, he continued his career as an Audit Supervisor with Messrs: Coopers & Lybrand (now known as PricewaterhouseCoopers), Kuantan in May 1984. In January 1986 he joined Messrs: Senthe & Co (a firm of Chartered Accountants in private practice in Petaling Jaya), as an Audit Manager, till December 2006. He had also worked as a group accountant for FARMCO Sdn. Bhd. He had lectured at various institutions of higher learning, as a part-time and full-time lecturer, from October 1988 till June 2014.

Over the years, he gained knowledge, experience, skills and expertise in accounting, auditing and taxation related services including tax investigation, forensic accounting and company valuation and floatation.

He is deemed to be a prolific speaker/presenter with excellent commendations from participants, at seminars, workshops, conferences. He has several public appearances relating to taxation, costing, budgeting, financial statements analysis, accounting standards, preparation of financial statements, financial statements fraud, forensic accounting and GST (pre and post implementation).

Professionally, he is a Fellow member of the Association of Chartered Certified Accountants of UK, a Chartered Accountant of the Malaysian Institute of Accountants, an Associate member of the Malaysian Chartered Institute of Taxation, a Chartered member of the Institute of Internal Auditors of Malaysia (affiliate of USA), an Associate member of the Association of Certified Fraud Examiners of USA, associate member of MACFE, member of MATPRO, member of IMA and a member of MAPS. His academic excellence is in the form of (a) Diploma in Accountancy (Newcastle-Upon-Tyne, England), and (b) Master of Business Administration (Accounting) from University of Newcastle, USA.

Course Fee
(Course fee is inclusive of 2 tea breaks, lunch, course material,Certificate of Attendance)
1 person ~ RM 848 / pax
2 persons or more ~ RM 742 / pax
(Course fee is inclusive of 2 tea breaks, lunch, course material, Certificate of Attendance and 6 % Service Tax )
Terms & Conditions:
1. Registration & Fees Policy
Registration is confirmed once registration form is received via fax/email/mail. All Payments/Undertaking Letters/Local Order (LO)/Letter of Approval must be made available and presented prior to the course.
2. Cancellation Policy
Any cancellation must be received in writing within 5 working days prior to the event else 30% payment will be imposed. Any no-show by registered delegates will be liable for full payment of the program fees.
3. Disclaimer & Program Changes Policy
Scientia Training Sdn Bhd reserves the right to amend or cancel the event due to circumstances beyond its control. We reserved the right to modify the advertised topics or course timing whenever necessary.
1. Fax 03-6207 6727
3. Payment shall be made payable to SCIENTIA TRAINING SDN BHD
Contact Us:
Scientia Training Sdn. Bhd. (1001247-U)
SST No. B16-1902-32000126
Tel: 03 7732 0477     Fax: 03-6207 6727     
Info    019 335 1111     info@scientia.com.my
Sara    019 335 1111     sara@scientia.com.my
Nonie    019 327 1111     nonie@scientia.com.my
Max    012 375 2003     max@scientia.com.my
For Customised In-House Training:
Ronny     012 223 6666     ronny@scientia.com.my
Office Hour: Monday ~ Friday 9.00 am~6.00 pm
Click here to request for a Brochure
Copyright (c) 2015 by Scientia Training Sdn Bhd