Conceptual Model: Malaysian Tax Resident Status

Tax resident status is a privilege for foreigner who works and stays in Malaysia for certain period of time. This status will enable them for a tax reduction. Income Tax Act 1967 has stated four main criteria for granting tax resident status. The criterion involves complex procedures, which are usua...

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Détails bibliographiques
Auteur principal: Adrisham, Mahmud
Format: Thèse
Langue:anglais
anglais
Publié: 2005
Sujets:
Accès en ligne:https://etd.uum.edu.my/2000/1/adrisham.pdf
https://etd.uum.edu.my/2000/2/1.adrisham.pdf
Description
Résumé:Tax resident status is a privilege for foreigner who works and stays in Malaysia for certain period of time. This status will enable them for a tax reduction. Income Tax Act 1967 has stated four main criteria for granting tax resident status. The criterion involves complex procedures, which are usually done only by experienced tax consultants. This study applied rule-based conceptual modeling in order to model the procedures. Three modeling methods have been applied are Inference Network, Decision Tree and rule. The test conducted, showed that the models have been transformed from pure tax regulation into a language that can be understood by the Knowledge Engineer. Therefore these conceptual models can later be developed into a real expert system.