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The purpose of this reflection report is to express our opinions and self-reflection after attending the virtual tax event with Deloitte Tax Academy Kuching with the title ‘Tax in Pandemic’ and the constant changing of tax regulation due to the economic situations. As taxation is a compulsory payment for all individuals and businesses, this event is highly relatable to everyone especially to us, the future taxpayers in this country. Therefore, while we are taking this unit, Taxation (ACC 30005) in this semester, we learn about taxation in depth which is beneficial to our future and assist in our future career as well.

Also, it is our honor, and we feel very appreciative to have the opportunity to participate in the Virtual Tax Event with Deloitte Academy Kuching too, one of the big 4 accounting firms. In the event, the explanation of the concepts about the status of Malaysia residence, personal tax income problems due to the global COVID-19 pandemic, and tax relief and exemptions in Malaysia is explained clearly and solved our doubts. From the tax event, we also learned that the way of tax regulations can change often and very flexible due to the changing economic situation.

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With more participation and attention placed on tax events, taxpayers can learn about the fundamentals of the tax system and how it is inclusive towards all citizenship. It is not only about how the government worked out the tax system, but it also explained how the citizens and Nation can benefit from the system in a bigger picture. If we do not understand the purpose of establishing a tax system, we might not be able to fulfill the obligation to develop our Nation as citizens.

Specifically, through the event, we know the importance of tax to everyone. It is not only about the way government make people pay tax, but it also explained more detail about some expenses that can be deducted. If we do not understand the tax, it means we are unaware of our rights to certain tax deductions, causing us to pay more taxes than required. Also, we have learned that many expenses in life are connected to tax relief, such as lifestyle expenses, study expenses, and medical expenses. For instance, students are unable to attend school to learn, and office workers are unable to attend their work during the COVID-19 pandemic. Hence, the government has provided extra tax relief for the purchase of laptops and smartphone devices which allows them to work and study from home as it is considered essentials for remote studying and working. With that, we can see how our government has utilized the tax revenue to support society when the economic prospect turned bad. This tax event also helps us to understand about the rules, regulations, and requirement that may arise when Malaysian resident that is working abroad but still want to remain the residency of Malaysia.

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In the future event, we hope that the organizer can discuss the withholding tax consequences of import services which are subject to service tax. According to our understanding, the Malaysian service tax levies two types of taxes on imported services which are imported service tax and service tax on digital services. However, several taxpayers were perplexed by difficulties when attempting to import products into Malaysia. For instance, whether they are required to pay withholding tax, how much they should pay, and whether they are paying tax on tax.
Moreover, the organizer can also discuss the superannuation, which also known as EPF (Employee Provident Fund) in Malaysia. This topic is quite interesting for us because nowadays the world around us is constantly changing. Many people have lost their job due to the COVID-19 pandemic. Therefore, we believe that by learning more about superannuation will help us to understand how to save money from our jobs, which will be beneficial to our retirement or emergency preparedness.

We think that the event is executed smoothly, and there is no need to make any improvement. The organizer made use of Kahoot during the event, and it is advisable to keep using it in future events. By utilizing Kahoot, it is very beneficial to all participants since it enhanced event dynamics and produced a safer, more pleasant learning atmosphere. Kahoot also improves the level of engagement and communication between the organizer and the attendees and. Two-way communication is practiced even though the event is run virtually. It also helps us to demonstrate how much we have learned and how well we comprehend the topic Deloitte is presenting.

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To conclude, this tax event has shared meaningful and realistic information that will help us in our future careers. We do understand the consequences of pandemics towards taxpayers regarding the situational tax system in Malaysia throughout the event. With a basic understanding of tax, it allows us to understand the latest tax rules and the things that different class of taxpayers will encounter during the COVID-19 pandemic and solutions to solve those problems. To be honest, we learned more about Malaysian tax in this event, and it is good to learn how the Malaysian government made some changes to the regulations on the tax system to relieve life burdens on taxpayers in the current overwhelming period. Moreover, we also learned that we need to keep updated about tax regulations as it is flexible such as some additional tax deductions are introduced by the government. From the tax event, we know Malaysia's economy has been affected negatively by the pandemic as well as other countries in the world. Regulation of tax systems such as providing tax relief or exemption and extensions are extremely needed and very helpful to taxpayers out from these scenarios and stress can be reduced.

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During the tax event, every speaker uses an attention-getter at the beginning of their speech to capture the audience's interest and make us feel engaged in the tax event. In our opinion, the tax event collaborated with the Deloitte Tax Academy Kuching will be highly beneficial to us because as final-year students, we are unfamiliar with Malaysian taxation.While the implementation of the Movement Control Order (MCO) has caused all of us to remain at where we are now right now and the most non-resident taxpayer is unable to return to their original country. This has given rise to tax issues for the tax resident and the place of exercise of employment. Thereby, the government keeps making amendments to some tax rules due to the different economic conditions. Therefore, this tax event has provided us with a wealth of information on Malaysian taxation.

During the discussion of the talk, Ms. Chai has thoroughly discussed the implication of Covid-19 on Malaysian personal taxation. She commenced by providing an outline of Malaysian residency status. In general, an individual taxpayer's residence status is determined by the number of days spent physically present in Malaysia. For example, if a taxpayer stays in Malaysia for more than 90 days (about 3 months) or 182 days (about 6 months), they are considered Malaysian residence for that period. Hence, this gave us a better understanding of Malaysian taxation and the understanding of different countries has different residence status. Furthermore, Ms. Chai had also talked about the personal income tax issue that has arisen due to the COVID-19 pandemic. She outlined many situations that are important whereby taxpayers frequently inquired about how they should pay personal income tax if they are not in Malaysia due to travel restriction or if non-Malaysian residence that is currently working in Malaysia due to the travel restrictions as well. This part is an eye-opener because it accurately reflects the difficulties and concerns of many people. This shows that Taxation can be vary depending on the circumstances of the residents.