This page is brought to you by Mr.Jay MSc FCCA to specifically cater for the students that are sitting for ACCA ATX (Malaysia) variant. This page has relevant tips and spots for those preparing for the exam
Monday, March 14, 2022
Prepare for ATX Malaysia June 2022 with the prize winning notes
Saturday, September 4, 2021
Septemer 2021 ACCA ATX(M) Exam preparation
What a year! It is September ACCA AAA exam cycle and you have been preparing for this exam since forever. Some of the students had to postpone their exams in June 2021 due to the exam cancellation
- Aim to get 50% of the marks first out of the way by targeting what can be done
- Read all the examiner articles about technical matters
- Rest well before the exam - a tired mind is not going to help you answer the question
Those planning to prepare for the December 2021 ACCA exams Jpro Training has the most intensive and flexible 3 months course for working adults; using the most experienced lecturer to deliver exact examinable materials
We are now offering live online classes, and hybrid online classes; if possible face to face classes if lockdown is relaxed.
Studying at Jpro - you are studying with the expert tutor - Mr Jay FCCA who has guided the last 4 Malaysian top ACCA students in June 2021; Sept 2020; Dec 2019 and Sept 2019 for 3/4 of the papers. There are more than 25 years of cumulative lecturer knowledge and experience to guide you.
In fact ATX Malaysia prize winner for June 2021 had used Jpro materials to get their results
In the coming ACCA September 2021 exam cycle the following areas should have chance of coming out.
Corporate scenario question - Q1
- The examiner likes to focus on some form of computation in this area to support the answer; you will have to show the workings for either ITA, PS variation or Automation allowance or Export allowance
- It will be possible for the examiner to include TaxEBITDA if there is a foreign HQ
- Consider treatment of expenses incurred
- Agriculture allowance / IBA is also possible in this question
- Report being prepared to the MD of the company
- Computation of expected tax implication for the selected incentive or event the selected method of doing business
- Consider branch vs subsidiary question
- SST treatment - sales tax registration issues and implications for earlier registration
Individual tax / Other situations - Q2
- Questions here are focused and shorter compared to Q1.
- In this current exam, this may be location for death, RPGT with death, lease in RPGT, lease asset treatment
- Rental income treatment
- Interest income treatment and possible restrictions for interest deduction
- Income derivation rules
- This covers wide variety of issue and will include the following areas as possible exam focus
- Labuan tax implications (payment and entity tax)
- Unit trust or REIT
- Trust treatment - residence
- Service tax treatment issue - this is wide scope
- Permanent establishment
- Individual - ESOS; Gratuity vs Compensation; Gift; Foreign secondment; Residence planning;
- RPGT; Partial disposal / Small capital exemption
- Controlled transfer and capital allowance treatment
- RPGT - 75% share transfer rule; liquidation NGNL; group efficiency NGNL requirements; RPGT Loss
- Tax administration and compliance - tax audit vs tax investigation; powers of DGIR; RPGT compliance requirements
- WHT tax with application of S.107
- Settlement
Saturday, February 27, 2021
ACCA ATX (M) March 2021 Exam Tips and Spots
It's back to that time of the year when you are looking for tips for ACCA exams. This exam must be a stressful period - lockdown and all the pandemic issues that have affected many.
Yet you have the courage and commitment to see yourself to the exam hall. Bravo!
Those planning to prepare for the June 2021 ACCA exams - sign up now with Jpro Training for the class. We have the most intensive and flexible 3 months course for working adults.
We are now offering live online classes, and hybrid online classes; if possible face to face classes if lockdown is relaxed.
Studying at Jpro - you are studying with the expert tutor - Mr Jay FCCA who has guided the last 3 Malaysian top ACCA students in Sept 2020; Dec 2019 and Sept 2019 for 3/4 of the papers. There are more than 25 years of cumulative lecturer knowledge and experience to guide you.
In the coming ACCA Mar 2021 exam cycle for ATX paper (Malaysia) the following is possible
Q1
This is a corporate case with the possibility of the following issues being included
- Pioneer incentive
- MITC incentive
- Sales tax (importation; offset; bad debt)
- WHT
- Capital allowance for plant and IBA
- Controlled transfer situation
- Amalgamation or Liquidation issues - related implication of stamp duty and RPGT.
Q2
This will likely have RPGT - death; small capital exemption; treatment of compliance issues with RPGT
Individual tax - compensation for loss of office; gratuity; ESOS; residence planning
Rental income treatment for business and rent income
Q3
Unit trust; LLP vs partnership; Lease company taxation - different type of leases; labuan tax treatment; permanent establishment; unilateral and bilateral tax relief computation
Group relief and group related RPGT (transfer of property)
Q4
Interest rate treatment; service tax question on group and importation (Technical article)
Note
Other issues to be careful about
Now remember this is just my best guess and not really the things that will come out for the exam - so don't blame me if this does not come out. The exam team is kind of hard to predict given that there is a team of examiners and not all are of stable approach to the exam. Cover everything and ensure all the past papers have been reviewed.
Good luck in preparing for exam.
Thursday, January 7, 2021
ACCA ATX March 2021 / June 2021 exam preparation
Are you preparing for acca ATX (Malaysia) for 2021 exam cycle
march 2021 is the last paper based exam. you can study with jprotraining.
if you want to prepare over a period of 6 months, sign up with Sunway college Johor for the 6 months part time course
all the courses are online live and supported with pre-recorded video if you miss the materials
study with the experts who have prepare students for 3-months courses for over 4 years.
Thursday, December 3, 2020
ACCA ATX (Mys) Dec 2020 Tips
Its time again for you to try to figure out what the MALAYSIAN tax examiner will be testing you for ACCA ATX (MYS). Dec 2020 is the first time for Malaysian Budget 2020 gets examined and some new ideas have been included in the exam diet
Wednesday, September 9, 2020
ACCA ATX MALAYSIA DEC 2020 Preparation
The preparation for Dec 2020 exam cycle will be starting from September 12 - 2020
The classes at jprotraining will have both the following options
1. Face to a face classroom exercise
2. Online live classes + pre-recorded classes
In terms of hours of class time, you will cover - there are more than 100 hours of question practice time available.
In terms of preparing you for the exam; we have had a track record in preparing students for the exam by
1. Having regular knowledge check testing
2. Having a regular drop in session near the exams to discuss issues faced
3. A strong system of support for the students
Sign up at www.jprotraining.com for the classes that prepare you to pass the exam in Dec 2020
Monday, August 31, 2020
ATX (Malaysia) SEPTEMBER 2020 ACCA SPOTS AND TIPS BY MR.JAY FCCA
ACCA ATX HOT TIPS FOR EXAMS
Its back to that time again, where everyone is panicking and trying to get into what to do in this coming exams. It is critical that you have complete knowledge of the syllabus and not bits and pieces of the knowledge.
The following are spots for September 2020 ATX (Malaysia) paper and are only best guesses of what can come out - it is not a guarantee so don't bet only on it.
The spots given is based on the fact of analysing the examiner past questions and assessing current situation faced by the country.
The March 2020 paper was released recently - this is a blessing for those who set for that paper
Now for what can come out for the September 2020 ACCA ATX (M) paper - assuming that you had studied all the areas
Incentives - R&D, MITC, AEA - then followed by PS, ITA and Export incentives
Financing question with leasing
PE and Double tax agreements - tax credit treatment + Labuan payments
SST - Sales tax on importation and exports
Salary package, loss of employment compensation, residence
RPGT - options, contingent payments, rpc, death
Estate planning with trust treatment
Tax admin related to employees and individuals
Unit trust
Business takeover; business re-organisation - MBO
Treatment of expenses and income
Badges of trade
Rental treatment - IBA + agricultural allowance discussion
Those planning to prepare for Dec 2020 ACCA exams, Jpotraining will be starting the preparation cycle from September 12th onwards - face to face; live online + pre-recorded with regular online catch-up meets. This is a 3 months intensive weekend only classes that prepares you for the final exams with more than 90+ hours of case studies and tailor made knowledge check questions for practice. Visit our website for timetable and pricing - www.jprotraining.com







