小蜜蜂教育直播​​​​​​​风格：

深度剖解，沉浸式学习，正本清源 （随缘学习）

费用 = 随心付费 Fee = Pay As You Like (PAUL)

小蜜蜂随缘学习，随心付费 Learnabee's PAUL FEE is inclusive of

• 无限回放重播 Unlimited Replay
• 无限下载PPT和笔记 Unlimited Download of Presentation Slides & Notes
• 结业证书 Certificate of Completion to manually claim your CPD/CPE points.
  

伟大的使徒保罗写道：“除了爱的债，我们不欠任何人任何债💕”

The great Apostle PAUL penned “Owe no one any Debt except the Debt of LOVE 💕“

💻(中文网络直播) 如何避免遗产和信托的税务与会计错误

📅 (Fri) 17 Jan 2025

⏰ 10am - 12pm

🔗 https://event.webinarjam.com/channel/estate-trust-tax-man

小蜜蜂教育直播​​​​​​​风格：

深度剖解，沉浸式学习，正本清源 （随缘学习）

费用 = 随缘学习，随心付费

Fee = Pay As You Like (PAUL)

小蜜蜂随缘学习，随心付费 Learnabee's PAUL FEE is inclusive of

• 无限回放重播 Unlimited Replay
• 无限下载PPT和笔记 Unlimited Download of Presentation Slides & Notes
• 结业证书 Certificate of Completion to manually claim your CPD/CPE points.
  
  

伟大的使徒保罗写道：“除了爱的债，我们不欠任何人任何债💕”

The great Apostle PAUL penned “Owe no one any Debt except the Debt of LOVE 💕“

💻(中文网络直播) 如何避免遗产和信托的税务与会计错误

Speakers: 

Chong Wee Soon (Professional Estate Tax Specialist)

• Member of CTIM & Tax Agent licensed under MOF, 20 years experience in corporate and personal tax compliance matter, advisory & consultancy, Director of Go Tax

Esther Boey (Professional Estate Accounting Specialist)

• Member of ICAEW & MIA. 15 years experience in audit and tax. Director of PLAS Management Services 

Style: In-depth, Immersive & Practical Online Learning

Suitable for

• Probate Lawyers 遗嘱认证律师
• Lawyers Specializing in Family or Estate Law 家庭或遗产法专业律师
• Estate Planners 遗产规划师
• Trust Advisors / Consultants 信托顾问 / 咨询师
• Financial Planners 理财规划师
• Financial Advisors 理财顾问
• Wealth Managers 财富管理师
• Accountants and Tax Agents 会计师和税务代理
• Individual Executors 个人执行人
• Individual Trustees 个人受托人
• Corporate Trustees 企业受托人
• Retail Trustees 零售受托人

Proposed Webinar Content:

• Overview: Flowchart of Estate Administration 
• Common Disasters in Estate Accounting
• Common Disasters in Estate Taxation
• Case Study: Michael Jackson’s Will, Estate Accounting & Tax Disputes
• T.C. Memo. 2021-48 UNITED STATES TAX COURT
  ESTATE OF MICHAEL J. JACKSON, DECEASED & Ors v. COMMISSIONER OF INTERNAL REVENUE
• Question: Who is legally responsible for MJ’s tax issues ?
• Tax Responsibilities for Executor / Administrator & Trustee (Malaysia context)
• The Law: Duty to Render Accounts
• Dr. Chan Chin Cheung v. Chan Chak Cheung & Anor [2005] 2 CLJ 405 CA; [2005] 1 MLRA 186; [2005] 2 AMR 780
• Halsbury’s Laws of Malaysia, Vol. 5 at page 720 & 885
• Damayanti Kantilal Doshi & Ors v. Jigarlal Kantilal Doshi & Ors [1998] 4 CLJ 81 CA; [1998] 4 MLJ 268; [1998] 2 MLRA 177; [1998] 4 AMR 3904
• Halsbury’s 4th Edn Vol 17 at para 1551 under ‘Liability to Account’
• Section 2 & 62 of the Probate and Administration Act 1959
• Section 27(4) of the Trustee Act 1949

Proposed Case Studies

• Gan Chiew Heang and Ors v Universal Trustee (M) Bhd and Anor [2010] MLJU 1286, 10 CLJ 213
• Rachel Mei Ling Ong & Anor v Dato' Bruno Henry Almeida (As The Executor For The Estate Of Ong Soon Hoe, Deceased) [1998] 6 MLJ 258
• Datin Melati Bt Abdullah & Ors v Syed Hassan B Syed Salim (No 2) [1999] MLJU 420
• Ligar Fernandez v Eric Claude Cooke [2002] 5 MLJ 177
• Ong Bee Yam v Pengarah Hasil Dalam Negeri, Sarawak & Anor [2002] 3 MLJ 389
• Ramesh @ Muthu a/l Nallayan (as the executor of the estate of Nallayan a/l Ramasamy, deceased) Marappan a/l Muthusamy [2021] MLJU 1417
• Yvonne Wong Yee Woon v Wong Yee Mei @ Cynthia (as administrator for the estate of Wong Poi Fong @ Wong Swee Fong, deceased) & Anor [2022] 12 MLJ 309
• Accounting Responsibilities for Executor / Administrator & Trustee (Malaysia context)
• Question: Can tax authorities claim taxes on undeclared income or assets from the executor, trustee or beneficiaries personally ? 
• Deceased’s Tax Matters
  (1) Deceased’s Personal Income Tax
  (2) Estate Income Tax
  (3) Testamentary Trust Income Tax 
  
  

Proposed Case Studies: 

• Director General of Inland Revenue v Ooi Guan Hoe [1986] 2 MLJ 385
• Teng Chua Huat v Government of Malaysia [1998] 7 MLJ 315
• Ketua Pengarah Hasil Dalam Negeri v Tan Sri Kishu T Jethanand [1998] 5 MLJ 781
• Ong Bee Yam v Pengarah Hasil Dalam Negeri, Sarawak & Anor [2002] 3 MLJ 389
• Kerajaan Malaysia v Yong Siew Choon [2006] 1 MLJ 1
• MJ’s case study: Tax & Accounting of MJ’s Estate & Trust. Dispute with Tax Authorities in Valuation Method (Different Expert Opinion)
• Estate Accounting Overview: Asset, Liabilities & Valuation
• MJ’s case study: Mother objects Executor’s decision to sell certain assets
• Overview of Estate Claimants
• Risks due to Estate Accounting & Estate Tax Disaster
• Executors/Administrators and Trustee 
• Estate/Trust & Beneficiaries 
• Strategies to Mitigate Risks for Executor/Administrator or Trustee
• MJ’s Estate starts to make money. Question: Accounting & Tax file can’t close yet right ?

 Proposed Law to discuss

• Act 53 Income Tax Act 1967
• Act 97 Probate and Administration Act 1959
• Act 169 Real Property Gains Tax Act 1976
• Act 208 Trustees Act 1949
• Trustee (Amendment) Bill 2024
• Act 346 Wills Act 1959
• Act 862 -FINANCE ACT 2024
• IRB Explanatory Notes TP2020 Income Tax of Deceased Person Estate
• IRB Public Ruling No 9/2023 The Deceased Part 1 Introduction
  Rules of Court 2012
  

Frequently Asked Questions

Language Available ?

中文 Mandarin

Payment

One Time Off, No Annual Fee, No Renewal Fee. 一次性，不收取年费，不收续费

Payment Method

Credit Card or Online Bank In

Venue & Access

100% Online Learning, 24/7 Anytime, Anywhere. 100% 网上学习 ，24 小时 随时随地学习与复习。

Supported Devices:

Desktop, laptop, smart devices & smart phones (iOS and Andriod supported).

Am I Allowed to Post Questions to Trainer After Live Webinar ?

Yes

How many times can I view the video replay ?

Unlimited Replay of Training Content. Wonderful leh ?! ...

Are the Video & Training Materials downloadable ?

Yes. You will enjoy Unlimited Download of Video & Training Materials. Good leh ?! ...

Do You Issue Certificate of Completion ?

Yes, upon completion, you can download the Certificate of Completion. Syiok Leh ?!

If you want to download the Certificate of Completion at the end of this course, please make sure the FULL NAME you key in is 100% Accurate ya ..

Will you update the training from time to time ?

This is not a guaranteed benefit when you sign up but we will try our best., You will receive UpToDate Training Content whenever the trainer feels necessary to do a follow up webinar. Happy Leh ?!

Disclaimer

Thank you for joining our educational webinar,

Before we begin, we would like to draw your attention to the following disclaimer:

1. Purpose: This webinar is intended solely for educational purposes. The information provided is for general informational and educational purposes only and does not constitute professional advice. The content presented should not be considered a substitute for professional advice, diagnosis, or treatment.

2. Expertise: The presenters and speakers in this webinar are experts in their respective fields. However, the information they provide is based on their own opinions and experiences. Attendees are encouraged to consult with qualified professionals for advice tailored to their individual situations.

3. No Guarantee of Results: While every effort has been made to ensure the accuracy and completeness of the information provided, we cannot guarantee specific outcomes. Results may vary based on individual circumstances, and the application of information discussed in the webinar is at the attendee's own risk.

4. Amendments: The organizers reserve the right to modify, suspend, or discontinue any aspect of the webinar, including content, presenters, and schedule, at their discretion.

By participating in this webinar, you acknowledge and agree to the terms outlined in this disclaimer. If you do not agree with these terms, please refrain from participating in the webinar.

Thank you for your understanding, and we hope you find this educational webinar informative and valuable.