[ONLINE] Tax Compliance Course (Corporate Taxation)- March

The course includes 4 individual sessions with a practical focus.   The course will cover all the basics to arrive at the Malta tax chargeable and tax accounting rules.

Instructed by: Jeanette Calleja Borg. in:

Seminar Description

The course includes 4 individual sessions with a practical focus.   The course will cover all the basics to arrive at the Malta tax chargeable including NID and tax accounting rules.

The course is aimed for practitioners and other interest parties who want to gain a working knowledge of the salient income tax features for companies.

This will be a practical course, based on the case studies. Attendees are required to bring their laptop to the session.

CPE

Qualifies for 8 CPE CORE hours under the core competency area.

Course Fee

The course fee is €135 Members and €150 Non Members. The fee covers seminar participation and access to event resources.

A receipt will be issued to all participants.

Parking facilities

Ample parking is also available close to the venue.

Event Resources

Participants will receive the event resources by email.

Additional Information

For more information, kindly use the following communication mediums:

T: 21 58 53 74   M: 77 01 17 19   E: info@skillsmalta.com        Webpage: www.skillsmalta.com

Programme

All Sessions are held from 09:30 to 11:30

Sessions 1 & 2 Thursday 9 March & Thursday 16 March – Basic Concepts of Income Tax

a. Concepts of income tax
i. Who and what is subject to income tax? Where does income arise?
ii. Understand the tax concept of residence and domicile
iii. Understand the difference between income and capital
iv. Taxation of interest & Dividends

b. Deductible expenses
i. Understand the need to adjust the accounting profit to calculate the tax profit
ii. Determine what are the allowable expenses (positive test) and the disallowed expenses (negative test)
iii. Understand capital allowances
iv. Understand NID

Sessions 3 & 4 Thursday 23 March and Tuesday 28 March – Taxation of Companies and Tax Accounting Rules

a. Exemptions
i. Understand exempt income for companies and non-resident
ii. Understand the meaning of the participating holding and its relevance

b. Arriving at the Tax Charge
i. Practical examples of different scenarios and how to calculate chargeable income

c. Tax Accounting Rules
i. Identify the different types of tax accounts
ii. Identify to which tax account profits should be allocated to

 

About Speaker

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Dr. Jeanette Calleja Borg is a practitioner in the area of tax compliance with over 18 years experience. She read for a Bachelor of Commerce, a Bachelor of Accountancy (Hons.), a Masters in Financial Services from the University of Malta and subsequently a Ph.D in…