MALAYSIAN TAX RESEARCH FOUNDATION

The Chartered Tax Institute of Malaysia (CTIM) has promoted the formation of a body corporate on 11 June 2011 under the provisions of the Trustees (Incorporation) Act 1952, called the Malaysian Tax Research Foundation (Foundation). The Foundation is a separate and independent body from CTIM.  The Inland Revenue Board has given Section 44 (6) tax exemption for donations received by the Foundation.

The Foundation is a trust body specifically created for the promotion, encouragement and advancement of tax research in Malaysia and is currently the only such body in Malaysia. The objects of the Foundation are as follows:

1. To put Malaysia in the forefront of taxation-related studies by promoting the interest in tax research amongst Malaysians by providing assistance in tax related research work
2. To bridge the gap of understanding of taxation laws and the complying environment towards enhancing economic development of Malaysia
3. To bridge the divergence between taxation law and accounting standards
4. To undertake research on the impact of any proposals for changes in tax legislation and tax administration
5. To provide scholarship for those undertaking tax research in universities
6. To encourage and promote the advancement of knowledge in taxation
7. To carry out such other legally charitable purposes for the advancement of education and training in the Profession
8. To cooperate with other bodies and institutions with similar aims and objectives
9. To publish and disseminate literature in advancement of taxation

As a start, the Trustees have considered several broad areas of research as follows:

1. A survey of tax research in Malaysia and suggestions for future direction
2. Identifying the significant areas of concealed income and determining strategies to boost tax revenue
3. Establishing the size of the hidden economy

Should you wish to donate a monetary contribution or provide ideas for research proposals, please contact the Foundation secretariat at the offices of the Chartered Tax Institute of Malaysia at Unit B-13-2, Block B, 13th Floor, Megan Avenue 11, No 12 Jalan Yap Kwan Seng, 50450 Kuala Lumpur Tel: +603-21628989, Fax +603-21628990, email: secretariat@ctim.org.my