How it works

Step 01

Case intake

Enter entity type, year of assessment, basis period, and paste the P&L summary or factual brief.

Sample output

Draft computation DRAFT
Statutory income S4(a)
2,450,000
Add-back: depreciation S33(1)
180,000
Add-back: entertainment (50%) PR 3/2008
24,000
Less: capital allowance (plant) Sch 3
(320,000)
Less: IBA (industrial building) Sch 3 Para 37
(96,000)
Adjusted income
2,238,000
Less: current year loss b/f S44(2)
(0)
Chargeable income S5
2,238,000
Tax @ 17% (first RM600k — SME) Sch 1 Part I
102,000
Tax @ 24% (balance RM1,638k) Sch 1 Part I
393,120
Estimated tax payable
495,120
1 uncertainty flag Entertainment 50% restriction — confirm no promotional exemption applies (PR 3/2008 para 6.1)

Capabilities

Corpus-grounded retrieval

Searches 12 curated documents — ITA 1967, Schedules 1–7B, Public Rulings, Practice Notes, gazette orders — not the open internet.

Line-level citations

Every add-back, relief, and rate decision links to a specific section, paragraph, or schedule with document title and line range.

Uncertainty flagging

When the corpus is ambiguous or a treatment depends on facts it doesn't have, it flags it for your professional judgment.

SME rate awareness

Applies the correct rate tier — 15%/17%/24% for SMEs, 24% flat for non-qualifying companies — based on entity type and thresholds.

Official update checks

Cross-references the draft against recent IRB updates to flag potential conflicts or superseded provisions before you review.

Non-filing by design

Outputs are drafts. Your coworker never submits, never signs, never represents itself as a tax return. Your team reviews and approves.

Paste one client brief. Get a cited computation back.

Your tax coworker runs inside Better Accountant — same auth, same workspace. Create a case, paste the facts, and review the output.

Curated corpus (12 sources)
Income Tax Act 1967 Schedules 1–7B Public Ruling 3/2008 Public Ruling 6/2012 Public Ruling 1/2009 Practice Note 2/2021 Finance Act 2024 Gazette Order (SME rates) Guidelines on Tax Incentives LHDN Operational Guidelines IRB Technical Rulings Capital Allowance Rates