Monday, March 14, 2022

Prepare for ATX Malaysia June 2022 with the prize winning notes

Plan to take ACCA ATX and need someone who can provide support for your studies and also give practical exposure to the paper, in June 2022 ACCA exam cycle.

Sign up with Jprotraining, we provide the shortest set of notes for ACCA ATX paper and the largest bank of questions for the paper, with over 200+ questions for you to try.

We also provide a set of comprehensive short revision notes that was developed over years of exam technique training done for the big 4 players.

Those that want to sign up for 3 months intensive preparation course, the classes start on March 18, 2022. Register at our website for details

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 


One of my students that set for remote invigilation in Johor managed to get the highest score in Malaysia for the ACCA ATX (Malaysia) paper for June 2021.

His approach was simple - follow the advice that was given and practice as much as possible the past papers; develop a strong accounting and audit sense and do the paper.

Exam advice 
  1. Aim to get 50% of the marks first out of the way by targeting what can be done
  2. Read all the examiner articles about technical matters
  3. Rest well before the exam - a tired mind is not going to help you answer the question
ABOUT JPROTRAINING FOR ACCA DECEMBER 2021 PREPARATION

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 

Sign up now for Jpro Online Dec 2021 preparation or suggest your friends to also visit it - we are sure our materials will help you focus on what is important

In the coming ACCA September 2021 exam cycle the following areas should have chance of coming out.

Corporate scenario question - Q1

  1. 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
  2. It will be possible for the examiner to include TaxEBITDA if there is a foreign HQ
  3. Consider treatment of expenses incurred
  4. Agriculture allowance / IBA is also possible in this question
  5. Report being prepared to the MD of the company
  6. Computation of expected tax implication for the selected incentive or event the selected method of doing business
  7. Consider branch vs subsidiary question
  8. SST treatment - sales tax registration issues and implications for earlier registration

Individual tax / Other situations - Q2

  1. Questions here are focused and shorter compared to Q1.
  2. In this current exam, this may be location for death, RPGT with death, lease in RPGT, lease asset treatment
  3. Rental income treatment
  4. Interest income treatment and possible restrictions for interest deduction
  5. Income derivation rules
Other questions - Q3/Q4
  • This covers wide variety of issue and will include the following areas as possible exam focus
    1. Labuan tax implications (payment and entity tax)
    2. Unit trust or REIT
    3. Trust treatment - residence
    4. Service tax treatment issue - this is wide scope
    5. Permanent establishment
    6. Individual - ESOS; Gratuity vs Compensation; Gift; Foreign secondment; Residence planning; 
    7. RPGT; Partial disposal / Small capital exemption
    8. Controlled transfer and capital allowance treatment
    9. RPGT - 75% share transfer rule; liquidation NGNL; group efficiency NGNL requirements; RPGT Loss
    10. Tax administration and compliance - tax audit vs tax investigation; powers of DGIR; RPGT compliance requirements 
    11. WHT tax with application of S.107
    12. Settlement 
The above is not all the areas that can come out for the exam, it is vital that you have updated yourself with the latest tax knowledge and apply the relevant answers.

Your memory of the key ideas are very critical and need to be fresh when going for the exams

Good luck in your preparation and hope for the best.




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.


Sign up now for Jpro Online June 2021 preparation or suggest your friends to also visit it - we are sure our materials will help you focus on what is important


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.

Those taking the paper - take note that this paper used to be easier to pass up to 2018 due to existence of a leak.  This leak has now been closed and the paper is now much more harder to pass compared to the past.  Reliance on 20 plus question to pass is not enough; you need to cover the whole syllabus.

There is no short-cut other than complete preparation

The exam team has also released a new paper called the marker view.  Please review it to get some insights.





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

The following updates have to be taken into account
1. SME limit for 17% is RM600k
2. RPGT update year to 1 Jan 2013
3. Updated Labuan requirements
4. Updated SST requirements

Those planning to take the ACCA exams for March 2021 - the last paper-based professional exams in Malaysia (except for ATX - this will be done in December 2021) - sign up for the classes at www.jprotraining.com

Our latest timetable for March 2021 exam preparation has been released and we are accepting students - classes will start immediately after the Dec 2020 exam are over.
Jprotraining has the most comprehensive online training for ACCA ATX - we have over 10 years experience delivering online classes - stick with the experts when you study ACCA online.  We also have the largest database of past questions for all other professional papers.

Now you will want to know what may be coming out for the Dec 2020 exam - the following are areas that I suspect may be coming out but this is not a guarantee.  

Unlike in the past - there is no leak in the exam papers that allows one person to predict with accuracy what comes out....those days has already ended.

In the coming Dec 2020 ACCA ATX exams, we can say the following issues should be hot

1. Incentives - PS; AEA; ITA; R&D; RA and finally export in order of preference
2. IBA and AA
3. RPGT - Death; RPC treatment; update to 2013 implication; small property asset exemption; compliance of 7% and 3%
4. SST - Group and deminimis rule of 5% for external
5. Labuan; treatment of payments to Labuan entity
6. Permanent establishment + WHT treatment
7. Loss of employment; ESOS; Salary package discussion; Gratuity
8. Group relief and control transfer requirement
9. Unit trust; REIT; IHC
10. Tax compliance requirement for individuals and power of the DGIR
11. Interest income treatment
12. Badges of trade discussion
13. Restructuring of business

The above are just indication of what can come out - remember the best defence is to be prepared for all issues.

Good luck in the preparation for the exams.

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