non-resident individual income tax - Lembaga Hasil Dalam Negeri
non-resident individual income tax - Lembaga Hasil Dalam Negeri
non-resident individual income tax - Lembaga Hasil Dalam Negeri
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2009<br />
M 2009<br />
Guidebook<br />
M 2009<br />
Guidebook<br />
NON-RESIDENT INDIVIDUAL<br />
INCOME TAX<br />
M 2009<br />
Guidebook<br />
AMENDMENTS TO THE INCOME TAX ACT 1967<br />
Item Subject Page<br />
M 2009<br />
Guidebook<br />
- New subsection 7(1B) of ITA 1967 3<br />
- Status of Tax 7<br />
A8a Carry-back of Current Year Loss (election) 7<br />
A14 Website / Blog Address 8<br />
D2a Tax rate reduced from 28% to 27% 18<br />
E2 Instalments / Schedular Tax Deductions Paid For 19<br />
2009 Income<br />
Part F Income of Preceding Years Not Declared 20<br />
- Bonus or Directors’ fees<br />
H1a Balance from Current Year Losses 20<br />
- Amount Carried Back<br />
- Balance Carried Forward<br />
H3e Section 109F 22<br />
- Section 130 <strong>tax</strong> relief (deleted with effect from year 3<br />
of assessment 2009) - refer to new subsection 7(1B)<br />
- Tax exempt allowances / perquisites / gifts received 35<br />
by employee from employer<br />
- Employee Share Option Scheme (ESOS) 36<br />
- Market value of shares listed on any stock exchange<br />
- Tax exempt benefits received by employee from Appendix<br />
employer page - 13<br />
- Value of Living Accommodation Benefit in relation to Appendix<br />
ESOS page - 15<br />
M 2009<br />
HASiL
Form M 2009 Guidebook Self Assessment System<br />
CONTENTS OF GUIDEBOOK<br />
ITEM<br />
Page<br />
Foreword 1<br />
What Is Form M Guidebook 1<br />
Reminder Before Filling Out The Return Form 2<br />
Part 1 — Form M<br />
Basic Information 7<br />
Part A : Particulars of Individual 7<br />
Part B : Particulars of Husband / Wife 10<br />
Part C : Statutory Income and Total Income 10<br />
Part D : Tax Payable / Repayable 17<br />
Part E : Status of Tax For Year of Assessment 2009 19<br />
Part F : Income of Preceding Years Not Declared 20<br />
Part G : Particulars of Executor of the Deceased Person’s Estate 20<br />
Part H : Particulars of Losses, Capital Allowances and Withholding Taxes 20<br />
Part J : Special Deduction, Further Deduction and Double Deduction 23<br />
Part K : Incentive Claim / Exempt Income 23<br />
Part L : Financial Particulars of Individual 23<br />
Declaration 26<br />
Particulars of Tax Agent who Completes this Return Form 26<br />
Reminder 26<br />
Part 2 — Working Sheets<br />
HK-1 – Computation of Statutory Income from Business 27<br />
HK-1A – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1B1 – Computation of Statutory Income from Partnership Business 30<br />
HK-1C – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1D – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1E – Computation of Statutory Income from Pioneer Business 31<br />
HK-1.1 – Computation of Mining Allowance 31<br />
HK-1.2 – Summary of Capital Allowances 31<br />
HK-1.3 – Adjustment of Losses for Business and Partnership 31<br />
HK-1.4 – Adjustment of Losses for Pioneer Business 32<br />
HK-2 – Computation of Statutory Income from Employment 32<br />
HK-2.1 – Receipts under Paragraph 13(1)(a) 35<br />
HK-2.2 – Computation of Taxable Gratuity 37<br />
HK-2.3 – Computation of Tax Allowance 37<br />
HK-2.4 – Benefits-In-Kind (BIK) [paragraph 13(1)(b)] 38<br />
HK-2.5 – Value of Living Accommodation Benefit [paragraph 13(1)(c)] 38<br />
i
Form M 2009 Guidebook Self Assessment System<br />
HK-2.6 – Refund from Unapproved Pension or Provident Fund,<br />
Scheme or Society 39<br />
HK-2.7 – Computation of Taxable Compensation 39<br />
HK-3 – Tax Deduction under Section 51 of Finance Act 2007 (Dividends) 40<br />
HK-4 – Particulars of Properties / Assets and Total Rental 40<br />
HK-5 – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-6 – Tax Deduction under Section 110 (Others) 40<br />
HK-8 – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-9 – Claim for Section 133 Tax Relief - Income from Countries<br />
Without Double Taxation Agreement 40<br />
HK-10 – Instalments / Schedular Tax Deductions Paid 41<br />
HK-11 – Basis Year Payment to Non-<strong>resident</strong>s (Withholding Tax) 41<br />
Series<br />
CONTENTS OF WORKING SHEETS<br />
(Paper marked blue)<br />
Working Sheet<br />
Page<br />
HK-1 – Computation of Statutory Income from Business 1<br />
HK-1A – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1B1 – Computation of Statutory Income from Partnership Business 4<br />
HK-1C – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1D – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-1E – Computation of Statutory Income from Pioneer Business 5<br />
HK-1.1 – Mining Allowance 9<br />
HK-1.1A – Summary of Mining Allowances 11<br />
HK-1.2 – Summary of Capital Allowances 12<br />
HK-1.2.1 – Agriculture Allowance 13<br />
HK-1.2.1A – Summary of Agriculture Allowances 15<br />
HK-1.2.2 – Forest Allowance 16<br />
HK-1.2.2A – Summary of Forest Allowances 18<br />
HK-1.2.3 – Industrial Building Allowance 19<br />
HK-1.2.3A – Summary of Industrial Building Allowances 21<br />
HK-1.2.4 – Plant and Machinery Allowance 22<br />
HK-1.2.4A – Summary of Plant and Machinery Allowances 24<br />
HK-1.2A – Summary of Capital Expenditure 25<br />
HK-1.3 – Adjustment of Losses for Business and Partnership 26<br />
HK-1.4 – Adjustment of Losses for Pioneer Business 27<br />
HK-2 – Computation of Statutory Income from Employment 28<br />
HK-2.1 – Receipts under Paragraph 13(1)(a) 30<br />
HK-2.2 – Computation of Taxable Gratuity 31<br />
HK-2.3 – Computation of Tax Allowance 32<br />
ii
Form M 2009 Guidebook Self Assessment System<br />
HK-2.4 – Benefits-In-Kind (BIK) [paragraph 13(1)(b)] 33<br />
HK-2.5 – Value of Living Accommodation Benefit [paragraph 13(1)(c)] 34<br />
HK-2.6 – Refund from Unapproved Pension or Provident Fund,<br />
Scheme or Society 36<br />
HK-2.7 – Computation of Taxable Compensation 37<br />
HK-3 – Tax Deduction under Section 51 of Finance Act 2007 (Dividends) 38<br />
HK-4 – Particulars of Properties / Assets and Total Rental 40<br />
HK-5 – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-6 – Tax Deduction under Section 110 (Others) 42<br />
HK-8 – Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed) -<br />
HK-9 – Claim for Section 133 Tax Relief - Income from Countries<br />
Without Double Taxation Agreement 43<br />
HK-10 – Instalments / Schedular Tax Deductions Paid 44<br />
HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 45<br />
Series<br />
CONTENTS OF APPENDICES<br />
(Paper marked brown)<br />
Appendix<br />
Page<br />
Appendix A1 - 1. Gross Business Income 1<br />
2. Allowable Expenses 1<br />
Appendix A1.1 - Reminder on the need to keep record of adjustments and 3<br />
<strong>tax</strong> computation for the business<br />
Appendix B1 - Gratuity 5<br />
Appendix B2 - Tax Allowance 8<br />
Appendix B3 - Benefits-In-Kind (BIK) [paragraph 13(1)(b)] 10<br />
Appendix B4 - Value of Living Accommodation Benefit [paragraph 13(1)(c)] 15<br />
Appendix B5 - Compensation for Loss of Employment 19<br />
Appendix C - Foreign Currency Exchange Rates (Yearly Average) 20<br />
Appendix D - Claim Codes 22<br />
Appendix E - Country Codes 23<br />
Appendix F - Double Taxation Agreements (DTA) and Withholding<br />
Tax Rates on Payments to Non-<strong>resident</strong>s 28<br />
Appendix G - Business Codes 30<br />
Appendix H - Director General’s Public Rulings 51<br />
iii
Form M 2009 Guidebook Self Assessment System<br />
FOREWORD<br />
<strong>Lembaga</strong> <strong>Hasil</strong> <strong>Dalam</strong> <strong>Negeri</strong> Malaysia (LHDNM) expresses its appreciation towards <strong>individual</strong>s who have consistently performed<br />
their duty as responsible <strong>tax</strong>payers in the settlement of their annual <strong>income</strong> <strong>tax</strong>. Their <strong>tax</strong> contributions have assisted in the<br />
development and improvement of the national socio-economic status.<br />
To expedite and facilitate the performance by <strong>tax</strong>payers of their respective <strong>tax</strong> responsibility, the government has entrusted<br />
its faith in them to assess and settle their <strong>income</strong> <strong>tax</strong> with the introduction of the Self Assessment System commencing from<br />
the year of assessment 2004 for <strong>individual</strong>s and <strong>non</strong>-corporate <strong>tax</strong>payers.<br />
Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable <strong>income</strong> and <strong>income</strong><br />
<strong>tax</strong> have been prepared to assist <strong>tax</strong>payers.<br />
WHAT IS FORM M GUIDEBOOK<br />
The following are contents of the Form M Guidebook:<br />
1. A complete guide on how to fill out the Form M.<br />
2. A series of Working Sheets (series HK-1 ... ) for computing the statutory <strong>income</strong> and loss from business:<br />
HK-1 - Computation of Statutory Income from Business<br />
HK-1A - Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed)<br />
HK-1B1 - Computation of Statutory Income from Partnership Business<br />
HK-1C - Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed)<br />
HK-1D - Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed)<br />
HK-1E - Computation of Statutory Income from Pioneer Business<br />
HK-1.1 - Mining Allowance<br />
HK-1.1A - Summary of Mining Allowances<br />
HK-1.2 - Summary of Capital Allowances<br />
HK-1.2.1 - Agriculture Allowance<br />
HK-1.2.1A - Summary of Agriculture Allowances<br />
HK-1.2.2 - Forest Allowance<br />
HK-1.2.2A - Summary of Forest Allowances<br />
HK-1.2.3 - Industrial Building Allowance<br />
HK-1.2.3A - Summary of Industrial Building Allowances<br />
HK-1.2.4 - Plant and Machinery Allowance<br />
HK-1.2.4A - Summary of Plant and Machinery Allowances<br />
HK-1.2A - Summary of Capital Expenditure<br />
HK-1.3 - Adjustment of Losses for Business and Partnership<br />
HK-1.4 - Adjustment of Losses for Pioneer Business<br />
3. A series of Working Sheets (series HK-2 ... ) for computing the statutory <strong>income</strong> from employment:<br />
HK-2 - Computation of Statutory Income from Employment<br />
HK-2.1 - Receipts under Paragraph 13(1)(a)<br />
HK-2.2 - Computation of Taxable Gratuity<br />
HK-2.3 - Computation of Tax Allowance<br />
HK-2.4 - Benefits-In-Kind (BIK) [paragraph 13(1)(b)]<br />
HK-2.5 - Value of Living Accommodation Benefit [paragraph 13(1)(c)]<br />
HK-2.6 - Refund from Unapproved Pension or Provident Fund, Scheme or Society<br />
HK-2.7 - Computation of Taxable Compensation<br />
1
Form M 2009 Guidebook<br />
Self Assessment System<br />
4. Other Working Sheets are as follows:<br />
HK-3 - Tax Deduction under Section 51 of Finance Act 2007 (Dividends)<br />
HK-4 - Particulars of Properties / Assets and Total Rental<br />
HK-5 - Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed)<br />
HK-6 - Tax Deduction under Section 110 (Others)<br />
HK-8 - Not applicable to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s (not enclosed)<br />
HK-9 - Claim for Section 133 Tax Relief - Income from Countries<br />
Without Double Taxation Agreement<br />
HK-10 - Instalments / Schedular Tax Deductions Paid<br />
HK-11 - Basis Year Payment to Non-<strong>resident</strong>s (Withholding Tax)<br />
5. A series of Appendices (series A ....) to explain and give guidance in computing the business <strong>income</strong>:<br />
Appendix A1 - 1. Gross business <strong>income</strong><br />
2. Allowable expenses<br />
Appendix A1.1 - Reminder on the need to keep record of adjustments and <strong>tax</strong> computation for the business<br />
6. A series of Appendices (series B .....) to serve as a guide in the computation of employment <strong>income</strong>:<br />
Appendix B1 - Explanation on Gratuity<br />
Appendix B2 - Explanation on Tax Allowance / Tax Borne by the Employer<br />
Appendix B3 - Explanation on Benefits-In-Kind or Amenities arising out of Employment<br />
Appendix B4 - Explanation on Living Accommodation provided by the Employer<br />
Appendix B5 - Explanation on Income from Compensation<br />
7. The following are other appendices to enable the entry of required information in the Form M:<br />
Appendix C - Foreign Currency Exchange Rates (Yearly Average)<br />
Appendix D - Claim Codes: 1. Special Deductions<br />
2. Further Deductions<br />
3. Double Deductions<br />
Appendix E - List of countries with their respective code for the <strong>individual</strong> to fill in the code of the country where<br />
he is <strong>resident</strong> / a citizen<br />
Appendix F - List of countries with which Double Taxation Agreements have been signed<br />
Appendix G - List of codes for various types of businesses carried on by the <strong>individual</strong><br />
Appendix H - List of Director General’s Public Rulings as guidelines for computing the <strong>income</strong> according to<br />
the provision of the Income Tax Act (ITA) 1967<br />
REMINDER BEFORE FILLING OUT THE RETURN FORM<br />
Please take note of the following:<br />
1. (a) A <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> is required to fill out Form M. He is considered not <strong>resident</strong> in Malaysia if he does<br />
not qualify for residence status under the provision of section 7 ITA 1967. Refer to Public Ruling No. 2/2005<br />
(issued on 6 June 2005) on the determination of residence status.<br />
(b)<br />
If he is <strong>resident</strong> by virtue of section 7 or deemed to be <strong>resident</strong> under subsection 7(1B) * for a particular year<br />
of assessment, he is required to make an early request for either:<br />
Form B (for those who carry on business) OR Form BE (for those who do not carry on any business)<br />
meant for a <strong>resident</strong> <strong>individual</strong> so that it can be completed and furnished to LHDNM within the stipulated<br />
period.<br />
2
Form M 2009 Guidebook Self Assessment System<br />
(c)<br />
(d)<br />
* Subsection 7(1B) - Deemed to be a Resident<br />
Where a person who is a citizen and -<br />
(a) is employed in the public services or service of a statutory authority; and<br />
(b) is not in Malaysia at any day in the basis year for that particular year of assessment by reason of -<br />
(i) having and exercising his employment outside Malaysia; or<br />
(ii) attending any course of study in any institution or professional body outside Malaysia which is fullysponsored<br />
by the employer,<br />
he is deemed to be a <strong>resident</strong> for the basis year for that particular year of assessment and for any subsequent<br />
years when he is not in Malaysia.<br />
Husband and wife are required to fill out separate return forms if each of them has <strong>income</strong> accruing in or<br />
derived from Malaysia.<br />
Working sheets, records and documents need not be furnished with the Form M except in the following<br />
cases:-<br />
If the <strong>individual</strong> is entitled to a <strong>tax</strong> refund as per item D11 (Form M), he is required to furnish:<br />
(i) Working Sheet HK-3 in respect of the claim for <strong>tax</strong> deduction under section 51 of Finance Act 2007<br />
(dividends);<br />
(ii) Working Sheet HK-6 pertaining to the claim for section 110 <strong>tax</strong> deduction (others);<br />
(iii) Working Sheet HK-9 regarding the foreign <strong>tax</strong> deducted in the country of origin.<br />
All working sheets, records and documents are to be kept for a period of seven (7) years after the end of<br />
the year in which the return is furnished (sections 82 and 82A)<br />
2. CONDITIONS ON ELIGIBILTY TO ELECT FOR JOINT ASSESSMENT<br />
A husband/wife who is not <strong>resident</strong> in Malaysia may elect only if:<br />
(a) he or she who elects is a Malaysian citizen and has total <strong>income</strong> * ;<br />
(b) the spouse in whose name the joint assessment is to be raised, has total <strong>income</strong> * ; and<br />
(c) both husband and wife were living together and did not cease to live together or to be husband and wife of<br />
each other in the basis year for a year of assessment. Where the husband has more than one wife, election<br />
shall only be made with one wife. Election is valid only if no other wife/wives of his elects to combine her<br />
total <strong>income</strong> with his total <strong>income</strong>.<br />
* Note:- An <strong>individual</strong> is considered as having no ‘total <strong>income</strong>’ (ie. amount ‘Nil’ for item C34 Form M) if:<br />
(i) he / she suffered loss from business; or<br />
(ii) the amount of expenditure exceeds the gross <strong>income</strong> in respect of <strong>non</strong>-business source(s)<br />
for a year of assessment and therefore does not satisfy the condition for joint assessment.<br />
An <strong>individual</strong> is also not eligible to elect for joint assessment is he/she does not have any source<br />
of <strong>income</strong>.<br />
3. JOINT ASSESSMENT<br />
(a) Election for joint assessment has to be made in writing under item A6 of the Form M.<br />
(b) The <strong>individual</strong> and the spouse are required to fill out separate return forms (M / B / BE). If the spouse<br />
in whose name the joint assessment is to be raised is <strong>resident</strong> in Malaysia, then the spouse is required to<br />
fill out either Form B or BE, whichever is applicable.<br />
(c) Example:<br />
If the wife elects for joint assessment, she is required to enter ‘1’ in item A6 and her total <strong>income</strong> in item<br />
C34 of her Form M. She need not fill in items C35 and C36 of Part C, Parts D and E of her Form M. However,<br />
other parts of the return form (if relevant) must be completed.<br />
Subsequently, she has to enter her total <strong>income</strong> in either item:-<br />
C35 (Form M),<br />
C35 (Form B) OR<br />
C17 (Form BE) of her husband; and<br />
enter ‘1’ if it includes business <strong>income</strong> or ‘2’ if not.<br />
3
Form M 2009 Guidebook<br />
Self Assessment System<br />
Instalments/Schedular Tax Deductions (STD) [if any] paid by the husband and wife for the current year of<br />
assessment, have to be totalled and entered in either item:-<br />
E2 (Form M),<br />
F2 (Form B) OR<br />
F2 (Form BE) of her husband on whom the <strong>tax</strong> is to be raised.<br />
The method for filling in these items is shown in the following example.<br />
Example:<br />
Mr. A and his wife are Malaysian citizens. His wife is <strong>resident</strong> in Malaysia for the basis year whereas<br />
he is not. They have two (2) school-going children.<br />
As he is a Malaysian citizen, he can elect for joint assessment and has done so in his Form M (item<br />
A6). He has a total <strong>income</strong> from Malaysia of RM48,000 (employment <strong>income</strong>) and schedular <strong>tax</strong> deductions<br />
amounting to RM3,600 for the basis year. Part C of his Form M has to be completed as follows:<br />
FORM M OF MR. A<br />
PART C :<br />
STATUTORY INCOME AND TOTAL INCOME<br />
C10<br />
Employment * / Director’s fees<br />
* Claim for exemption under:<br />
C10<br />
,<br />
,<br />
4<br />
8 0 0 0 ,<br />
1 = Paragraph 21 Schedule 6<br />
2 = Avoidance of Double Taxation<br />
Agreement between Malaysia and<br />
(Use Country Code)<br />
C34<br />
TOTAL INCOME (SELF) ( C31 to C33d )<br />
C34<br />
,<br />
,<br />
4<br />
8 0 0 0 ,<br />
He need not fill in items C35 and C36 of Part C, Parts D and E of his Form M. However, other parts of the form (if relevant)<br />
have to be completed.<br />
Mrs. A has a total <strong>income</strong> from Malaysia of RM36,000 (rental <strong>income</strong>) and advance payment made by instalments of RM1,200<br />
for the basis year. Parts C, D and E of her Form BE have to be completed as follows :-<br />
FORM BE OF MRS. A<br />
PART C :<br />
STATUTORY INCOME AND TOTAL INCOME<br />
C4<br />
Rents, royalties and premiums<br />
C4<br />
,<br />
,<br />
3<br />
6 0 0 0 ,<br />
C7 AGGREGATE INCOME ( C1 to C6 )<br />
C7<br />
,<br />
,<br />
3<br />
6 0 0 0 ,<br />
C16<br />
TOTAL INCOME (SELF) [ C7 - ( C8 to C15 ) ]<br />
(Enter “0” if value is negative)<br />
C16<br />
,<br />
,<br />
3<br />
6 0 0 0 ,<br />
C17<br />
TOTAL INCOME TRANSFERRED FROM<br />
HUSBAND / WIFE FOR JOINT ASSESSMENT<br />
C17<br />
,<br />
,<br />
4<br />
8 0 0 0 ,<br />
* Type of <strong>income</strong> transferred<br />
from HUSBAND / WIFE<br />
2<br />
1 = With business <strong>income</strong><br />
2 = Without business <strong>income</strong><br />
C18<br />
AGGREGATE OF TOTAL INCOME ( C16 + C17 )<br />
C18<br />
,<br />
,<br />
8<br />
4 0 0 0 ,<br />
4
Form M 2009 Guidebook Self Assessment System<br />
PART D :<br />
RELIEF<br />
D1<br />
Individual and dependent relatives<br />
8 0 0 0 ,<br />
D9<br />
Husband / Wife / Payment of alimony to former wife<br />
RESTRICTED TO 3,000<br />
3 0 0 0 ,<br />
D11a<br />
Child - Under the age of 18 years<br />
Eligible Rate<br />
100% 50%<br />
No.<br />
No.<br />
0 2 2 , 0 0 0<br />
x 1,000 = x 500 =<br />
,<br />
2 0 0 0 ,<br />
D14<br />
Total Relief ( D1 to D13 )<br />
D14<br />
,<br />
1<br />
3 0 0 0 ,<br />
PART E :<br />
TAX PAYABLE<br />
E1<br />
CHARGEABLE INCOME [ ( C16 - D14 ) or ( C18 - D14 ) ]<br />
(Enter “0” if value is negative)<br />
E1<br />
,<br />
,<br />
7<br />
1 0 0 0 ,<br />
E2<br />
INCOME TAX COMPUTATION (Refer to the <strong>tax</strong> rate schedule provided)<br />
E2a<br />
Tax on the first<br />
,<br />
,<br />
7<br />
0 0 0 0 ,<br />
, , 7, 1 2 5 . 0 0<br />
E2b<br />
Tax on the<br />
balance<br />
,<br />
,<br />
1 0 0 0 ,<br />
At Rate (%)<br />
2 4<br />
, , , 2 4 0 . 0 0<br />
E3<br />
TOTAL INCOME TAX ( E2a + E2b )<br />
E3<br />
, , 7, 3 6 5 . 0 0<br />
E14<br />
TAX PAYABLE [ E9 - ( E10 + E11 + E12 + E13 ) ]<br />
E14<br />
, , 7, 3 6 5 . 0 0<br />
PART F : STATUS OF TAX FOR YEAR OF ASSESSMENT 2009<br />
F1<br />
Tax payable (from E14)<br />
F1<br />
, , 7, 3 6 5 . 0 0<br />
LESS:<br />
F2<br />
Instalments / Schedular Tax Deductions Paid for 2009<br />
Income - SELF and HUSBAND / WIFE if joint assessment<br />
, , 4, 8 0 0 . 0 0<br />
F3<br />
Balance of <strong>tax</strong> payable ( F1 - F2 )<br />
F3<br />
, , 2, 5 6 5 . 0 0<br />
In the above example, only significant items in the return form are shown. Where appropriate, other items not shown have to<br />
be completed also.<br />
Please take note that the <strong>tax</strong> computation should be done separately for the husband and wife when using relevant working<br />
sheets provided in this Guidebook. Record of separate <strong>tax</strong> computations for the husband and wife must be properly kept for<br />
reference by LHDNM.<br />
5
Form M 2009 Guidebook<br />
Self Assessment System<br />
4. GENERAL RULES FOR FILLING OUT THE FORM M<br />
Please complete the return form in BLOCK LETTERS. Use black ink pen.<br />
You are required to enter relevant information for the basis year in the boxes provided under every section of the<br />
return form as listed below. Leave the box(es) blank if not relevant to you.<br />
i. Basic Information<br />
ii. Part A : Particulars of Individual<br />
iii. Part B : Particulars of Husband / Wife<br />
iv. Part C : Statutory Income and Total Income<br />
If the <strong>individual</strong> elects for joint assessment to be raised in the name of the spouse, he is required<br />
to enter his total <strong>income</strong> in item C34 but need not fill in items C35 and C36; Parts D and E of his<br />
own return form. However, other parts of the return form (where relevant) have to be completed.<br />
v. Part D : Tax Payable / Repayable<br />
The <strong>individual</strong> who elects for joint assessment does not have to fill in this section of his own<br />
return form.<br />
vi. Part E : Status of Tax for Year of Assessment 2009<br />
The <strong>individual</strong> is not required to fill in this section of his own return form if he elects for joint<br />
assessment.<br />
vii. Part F : Income of Preceding Years Not Declared<br />
viii. Part G : Particulars of Executor of the Deceased Person’s Estate<br />
ix. Part H : Particulars of Losses, Capital Allowances and Withholding Taxes<br />
x. Part J : Special Deduction, Further Deduction and Double Deduction<br />
xi. Part K : Incentive Claim / Exempt Income<br />
xii. Part L : Financial Particulars of Individual<br />
xiii.<br />
Declaration<br />
If the return form is not affirmed and duly signed, it shall be deemed incomplete and returned to you. Penalty<br />
will be imposed in case of late resubmission of the return form to LHDNM.<br />
xiv.<br />
Particulars of Tax Agent who completes this Return Form<br />
This section has to be filled in, affirmed and duly signed by the <strong>tax</strong> agent who completes the return form.<br />
6
Form M 2009 Guidebook Self Assessment System<br />
Part I - Form M<br />
BASIC INFORMATION<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
1 Name Name as per identity card / passport. - -<br />
2 Reference No. Income <strong>tax</strong> reference number. - -<br />
Enter SG or OG followed by the reference no. in the boxes<br />
provided.<br />
Example I:<br />
SG / OG S G 1 0 2 3 4 5 6 7 0 8 0<br />
For reference no. SG 10234567080<br />
Example II:<br />
SG / OG S G 1 0 2 3 4 5 6 7 0 8 1<br />
For reference no. SG 10234567081<br />
Example III:<br />
SG / OG O G 0 1 2 3 4 5 6 7 0 9 0<br />
For reference no. OG 01234567090<br />
3 New Identity Card New identity card number. - -<br />
No.<br />
4 Old Identity Card Old identity card number. - -<br />
No.<br />
5 Police No. Police number (if any). - -<br />
6 Army No. Army number (if any). - -<br />
7 Current Number of passport currently in use. - -<br />
Passport No.<br />
8 Expiry Date of Expiry date of passport currently in use. - -<br />
Current Passport<br />
9 Last Passport This refers to the last passport number filed with LHDNM prior to<br />
No. Registered the current passport.<br />
with LHDNM<br />
10 Date of Birth Date of birth as per birth certificate / identity card / passport. - -<br />
STATUS OF TAX<br />
To facilitate the processing of return forms, <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s are advised to complete this section<br />
correctly based on the <strong>tax</strong> computed until Part E on page 7 of Form M 2009. Enter ‘X’ in one relevant box<br />
only.<br />
PART A:<br />
PARTICULARS OF INDIVIDUAL<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A1 Malaysian Citizen Enter ‘1’ if you are a Malaysian citizen or ‘2’ if not. - -<br />
A2 Country of Refer to page 22 of the Form M Explanatory Notes or the full list - E<br />
Residence / in Appendix E (Guidebook) for the code of the country where<br />
Domicile<br />
you are a <strong>resident</strong> / domicile.<br />
7
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A3 Sex Enter ‘1’ if male or ‘2’ if female. - -<br />
A4 Status as at Enter ‘1’ if unmarried, ‘2’ if married, ‘3’ if a divorcee / widow / - -<br />
31-12-2009 widower or ‘4’ if deceased.<br />
A5 Date of Marriage / If the marriage, divorce / separation (according to any law) or - -<br />
Divorce / Demise demise occurred in the current year, enter the date according to<br />
the sequence: day, month and year.<br />
A6 Type of Assessment Enter ‘1’ if the wife elects for joint assessment to be raised in - -<br />
the name of her husband<br />
Or<br />
‘2’ if the husband elects for joint assessment to be raised in the<br />
name of his wife.<br />
Or<br />
‘3’ if the <strong>individual</strong> and spouse elect for separate assessment to<br />
be raised in their respective name.<br />
Or<br />
‘4’ if the <strong>individual</strong> is single / a divorcee / widow / widower /<br />
deceased person; or married with a spouse who has <strong>income</strong><br />
which is <strong>tax</strong> exempt / no source of <strong>income</strong>.<br />
A7 Compliance with Public Ruling is a guide for the public which sets out the interpretation - -<br />
Public Rulings of the Director General of Inland Revenue in respect of a particular<br />
<strong>tax</strong> law, policy and procedure that are to be applied.<br />
Refer to:-<br />
Appendix H in this Guidebook for the list of Director General’s<br />
Public Rulings; and<br />
LHDNM website: http://www.hasil.gov.my for details of each<br />
Public Ruling.<br />
Enter ‘1’ for full compliance with Public Rulings or ‘2’ if there is<br />
<strong>non</strong>-compliance with any Public Ruling.<br />
A8 Record-keeping This refers to the keeping of sufficient records as required - -<br />
under the provision of ITA 1967. Enter ‘1’ for compliance or<br />
‘2’ for <strong>non</strong>-compliance.<br />
A8a Carry-back of Current year loss for year of assessment 2009 not exceeding - -<br />
Current Year RM100,000 shall be allowed for carry-back as a deduction against<br />
Loss the defined aggregate <strong>income</strong> of the year of assessment 2008.<br />
Conditions for claiming carry-back loss under section 44B of ITA<br />
1967:-<br />
Only a <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> with business source(s) of<br />
<strong>income</strong> is allowed to make a claim pursuant to this section.<br />
The amount of adjusted loss for the basis period for the year<br />
of assessment 2009 allowed for carry-back:-<br />
(i) shall not exceed RM100,000; or<br />
(ii) where the defined aggregate <strong>income</strong> is less than RM100,000<br />
for the year of assessment 2008, shall not exceed the<br />
amount of the defined aggregate <strong>income</strong>.<br />
The basis period for the year of assessment 2009 is the<br />
same as the basis period for the year of assessment 2008.<br />
<br />
The current year loss can be carried back by making an<br />
irrevocable election in the box indicated under Item A8a; and<br />
stating the amount of loss carried back as well as the balance<br />
8
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
of loss carried forward in Item H1a.<br />
In the box indicated under Item A8a, enter ‘1’ for those who<br />
qualify and wish to make a claim. Enter ‘2’ for those who<br />
qualify but do not wish to make a claim or not entitled to make<br />
a claim.<br />
Revision is not allowed to be made on the amount of loss<br />
carried back after an election has been made; or when there<br />
is an increase in the amount of adjusted business loss for the<br />
basis period for year of assessment 2009 as the result of an<br />
appeal or audit.<br />
Penalty shall be imposed for the year of assessment 2008<br />
if the Director General discovers that the amount of adjusted<br />
loss brought from year of assessment 2009 exceeds the actual<br />
amount. The amount of penalty imposed shall be equal to the<br />
amount of <strong>tax</strong> undercharged as a result of the discovery. Rate<br />
of penalty shall be in accordance with the Tax Audit Framework<br />
(Amendment 2009).<br />
How to make a claim:-<br />
A <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> is required to furnish:<br />
- copy of pages 1 and 7 of Form M for Year of Assessment 2009<br />
which indicate the election made as well as the amount of loss<br />
carried back; and<br />
- the amended <strong>tax</strong> computation for Year of Assessment 2008<br />
to the LHDNM branch handling his <strong>income</strong> <strong>tax</strong> file on the same<br />
day as the date on which he furnished his Form M for Year of<br />
Assessment 2009.<br />
A9 Correspondence Address to be used for any correspondence with LHDNM. - -<br />
Address<br />
A10 Permanent Address Address in country of origin where the <strong>individual</strong> / executor of - -<br />
in Country of Origin the deceased person’s estate resides.<br />
of Individual /<br />
Executor of the<br />
Deceased Person’s<br />
Estate<br />
A11 Address of Address where the main business is carried on. - -<br />
Business Premise<br />
A12 Telephone No. Telephone number of <strong>individual</strong>’s office / residence / handphone. - -<br />
A13 e-mail e-mail address (if any). - -<br />
A14 Website / Blog Website / blog address (if any). - -<br />
Address<br />
A15 Name of Bank For the purpose of <strong>tax</strong> refund (if any) by LHDNM, state the name - -<br />
of the bank through which the payment is to be made.<br />
A16 Bank Account No. Your account number at the bank in relation to item A14. - -<br />
A17 Employer’s Name Name of employer. - -<br />
A18 Employer’s No. Enter the employer’s E file reference number. - -<br />
Example: E 1023456708<br />
9
Form M 2009 Guidebook<br />
Self Assessment System<br />
PART B:<br />
PARTICULARS OF HUSBAND / WIFE<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
B1 Name of Husband / Name of the husband / wife as per identity card. - -<br />
Wife<br />
B2 Reference No. Fill in the <strong>income</strong> <strong>tax</strong> reference number of your husband / wife - -<br />
by entering SG or OG followed by the reference no. in the boxes<br />
provided.<br />
B3 New Identity Card No. New identity card number of the husband / wife. - -<br />
B4 Old Identity Card No. Old identity card number of the husband / wife. - -<br />
B5 Police No. Police number of the husband / wife (if any). - -<br />
B6 Army No. Army number of the husband / wife (if any). - -<br />
B7 Current Current passport number of the husband / wife. - -<br />
Passport No.<br />
B8 Expiry Date of Expiry date of the husband’s / wife’s current passport. - -<br />
Current Passport<br />
B9 Last Passport No. This refers to the husband / wife’s passport number last filed - -<br />
Registered with with LHDNM prior to the current passport.<br />
LHDNM<br />
B10 Date of Birth Date of birth as per birth certificate / identity card / passport. - -<br />
Note: Where there is more than one (1) wife, prepare the required information according to format B1 to B10<br />
by using attachment(s) and furnish together with the Form M.<br />
PART C:<br />
STATUTORY INCOME AND TOTAL INCOME<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
C1 Statutory Business If there is only one business, use the boxes provided for<br />
Income Business 1. - -<br />
Business 1<br />
With effect from the year 2004, this business shall be known<br />
as ‘Business 1’until the business is wound up. Other businesses<br />
shall be known as ‘Business 2’ and so forth.<br />
Business Code Business code is available in Appendix G (Guidebook). - G<br />
Amount Use separate working sheet for each business. HK-1 and A1<br />
Transfer the amount from item J5 Working Sheet HK-1 to this HK-1.1 to<br />
item.<br />
HK-1.2A<br />
C2 Business 2 Refer to the explanation for item C1. Refer to Refer to<br />
item C1 item C1<br />
C3 Business 3 + 4 Refer to the explanation for item C1. Refer to Refer to<br />
and so forth (if any) If there are more than three (3) businesses, enter the sum of item C1 item C1<br />
statutory <strong>income</strong> from Business 3 and so forth in this item.<br />
List out Business 3 and so forth as per format C1 and C2 for<br />
each business by using attachment(s) and furnish together<br />
with the Form M.<br />
C4 Statutory Partnership If there is only one partnership business, use the boxes provided - -<br />
Income for Partnership 1.<br />
Partnership 1<br />
With effect from the year 2004, this partnership shall be known<br />
as ‘Partnership 1’until the partnership business is wound up.<br />
Other partnership businesses shall be known as ‘Partnership 2’<br />
and so forth.<br />
10
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Reference No. State the <strong>income</strong> <strong>tax</strong> reference number of the partnership business - -<br />
concerned.<br />
Example: D 01234567-09<br />
Amount Use separate working sheet for each partnership business. HK-1B1 -<br />
Transfer the amount from item E Working Sheet HK-1B1 to this<br />
item.<br />
C5 Partnership 2 Refer to the explanation for item C4. HK-1B1 -<br />
C6 Partnership 3 + 4 Refer to the explanation for item C4. HK-1B1 -<br />
and so forth (if any) If there are more than three (3) partnership businesses, enter the<br />
sum of statutory business <strong>income</strong> from Partnership 3 and so forth<br />
in this item. List out Partnership 3 and so forth as per format C4<br />
and C5 for each partnership business by using attachment(s) and<br />
furnish together with the Form M.<br />
C7 Aggregate statutory Sum of amounts from items C1 to C6. - -<br />
<strong>income</strong> from<br />
businesses<br />
C8 Business losses Business losses not absorbed due to insufficiency of the previous HK-1.3 -<br />
brought forward year’s <strong>income</strong> and therefore brought forward for deduction against<br />
the current year’s aggregate statutory <strong>income</strong> from businesses<br />
and partnerships.<br />
Amount from item B Working Sheet HK-1.3.<br />
If the amount in item C8 exceeds the amount in item C7, enter the<br />
amount as per item C7 in this box. Enter ‘0’ in this box if there is<br />
no business loss brought forward.<br />
C9 TOTAL C7 minus C8 - -<br />
C10 Employment * / Amount from item N4 Working Sheet HK-2. HK-2 B1-B5<br />
Director’s Fees<br />
* Claim for exemption under paragraph 21 Schedule 6 ACP 1967:<br />
Income of a <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> is <strong>tax</strong> exempt if derived from<br />
an employment exercised by him in Malaysia for:-<br />
(a) a period or periods which together do not exceed 60 days in<br />
the basis year for a year of assessment; or<br />
(b) a continuous period (not exceeding 60 days) which overlaps<br />
the basis years for 2 successive years of assessment; or<br />
(c) a continuous period (not exceeding 60 days) which overlaps<br />
the basis years for 2 successive years of assessment and for<br />
a period or periods which together with that continuous period<br />
do not exceed 60 days.<br />
Enter ‘1’ in the box provided if there’s a claim for exemption under<br />
paragraph 21 Schedule 6.<br />
Contoh 1:<br />
Mr. Johnson was in Malaysia for the following periods:-<br />
01.06.2009 to 10.07.2009 40 days (employment)<br />
16.09.2009 to 03.10.2009 18 days (employment)<br />
Total: 58 days<br />
His employment <strong>income</strong> is <strong>tax</strong> exempt for the year of assessment<br />
2009 as he is not <strong>resident</strong> (not physically present in Malaysia for<br />
at least 182 days in the basis year) and has exercised his<br />
employment for less than 60 days.<br />
11
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Contoh 2:<br />
Mr. Tanaka was employed in Malaysia for the following periods:-<br />
01.10.2009 to 20.10.2009 20 days<br />
21.11.2009 to 31.12.2009 41 days<br />
Total: 61 days<br />
He left Malaysia on 24th December 2009. 25th to 27th December<br />
2009 are <strong>non</strong>-working days and he was on vacation leave from 28th<br />
to 31st December 2009. As such, he was physically present in<br />
Malaysia for 54 days only.<br />
His <strong>income</strong> for the period of employment (61 days) will be subjected<br />
to <strong>tax</strong> at the <strong>non</strong>-<strong>resident</strong> <strong>tax</strong> rate of 27% (paragraph 22 Schedule 6).<br />
Contoh 3:<br />
Mr. Mathew exercised his employment in Malaysia for the following<br />
periods:-<br />
18.11.2009 to 31.12.2009 44 days<br />
01.01.2010 to 20.01.2010 20 days<br />
Total: 64 days<br />
His employment <strong>income</strong> for the continuous period (exceeding<br />
60 days) which overlaps the basis years for 2 successive years<br />
of assessment will be subjected to <strong>tax</strong> as a <strong>non</strong>-<strong>resident</strong> for the<br />
years of assessment 2009 and 2010 at the rate of 27% and 26%<br />
respectively.<br />
Contoh 4:<br />
Mr. Peter exercised his employment in Malaysia for the following<br />
periods:-<br />
16.12.2009 to 31.12.2009 16 days<br />
01.01.2010 to 15.01.2010 15 days<br />
01.03.2010 to 15.04.2010 46 days<br />
Total: 77 days<br />
His employment <strong>income</strong> for the continuous period which overlaps<br />
the basis years for 2 successive years of assessment and another<br />
period which in total exceeds 60 days, will be subjected to <strong>tax</strong> at<br />
the <strong>non</strong>-<strong>resident</strong> rate of 27% for the year of assessment 2009 and<br />
26% for the year of assessment 2010.<br />
The 60-day exemption rule does not apply to:-<br />
(a) <strong>non</strong>-<strong>resident</strong> directors of Malaysian companies<br />
(b) public entertainers<br />
Example:<br />
Professional entertainers, artistes, sportpersons or other<br />
<strong>individual</strong> who entertain publicly or privately on stage, radio,<br />
television, at a stadium or sports ground for profit or otherwise<br />
unless their visit is supported by public funds of a government<br />
of another country.<br />
This 60-day exemption rule does not apply to film stars coming to<br />
Malaysia in connection with the shooting of scenes although they<br />
are not considered as public entertainers.<br />
* Claim for exemption under an Avoidance of Double Taxation<br />
Agreement<br />
Where there is a claim for exemption under an Avoidance of<br />
Double Taxation Agreement, enter ‘2’ and the appropriate country<br />
code in the boxes provided.<br />
12
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Country code - Refer to page 22 of the Form M Explanatory Notes<br />
or the full list in Appendix E of this Guidebook.<br />
Countries which have Double Taxation Agreement with Malaysia<br />
- Refer to Appendix F of this Guidebook.<br />
C11 Dividends Amount from item C(iii) Working Sheet HK-3. HK-3 -<br />
C12 Discounts These relate to earnings from discounting transactions such as - -<br />
dealings in treasury bills, bills of exchange and promissory<br />
notes which are liable to <strong>tax</strong>.<br />
C13 Rents and Rents – These are <strong>income</strong> from rental / leasing of immovable HK-4 -<br />
premiums<br />
properties such as landed properties (land, buildings,<br />
etc.) situated in Malaysia and other similar assets.<br />
Allowable expenses are deductible against the gross<br />
rental <strong>income</strong> from the property (source). Where the<br />
property does not generate any <strong>income</strong>, such expenses<br />
are disallowed. Rental <strong>income</strong> from each source is<br />
computed separately. Only the sum of net <strong>income</strong> from<br />
all rental sources is taken into account in the <strong>tax</strong><br />
computation.<br />
Examples of allowable expenditure:<br />
Interest charged on loan taken to acquire the property<br />
(source), quit rent, assessment, fire insurance premium,<br />
renewal of the rental / lease agreement, repairs and<br />
maintenance, management fee, service charges and<br />
sinking fund for the apartment/condominium, rental<br />
collection fee (restricted to 5% of the total gross rental<br />
for the year from that source), estate agent’s commission<br />
for finding tenants to ensure that the property continues<br />
to be let out.<br />
Examples of <strong>non</strong>-allowable expenditure:<br />
Capital repayment of the loan taken to acquire the property,<br />
renovations and improvements to the property, estate<br />
agent’s commission for finding the very first tenant /<br />
lessee for that property and the cost of preparation of<br />
the rental agreement with that tenant.<br />
Amount from item D Working Sheet HK-4.<br />
Premiums – Amounts received in connection with the granting of a - -<br />
lease on immovable properties such as land and<br />
buildings, are liable to <strong>tax</strong>.<br />
Enter the sum of rents and premiums (if any) in item C13.<br />
C14 Pensions, annuities Pensions – Pensions derived from Malaysia and paid to a person - -<br />
and other periodical<br />
on reaching the age of 55 years/compulsory age of<br />
payments not falling<br />
retirement or who retires due to ill-health are exempt<br />
under C10 to C13<br />
from <strong>tax</strong> if paid out from an approved fund, scheme<br />
or society. Where a person is paid more than one<br />
pension, only the higher or highest pension is exempt<br />
from <strong>tax</strong>. Other pensions not <strong>tax</strong> exempt have to be<br />
taken into account in the <strong>tax</strong> computation.<br />
Amount of pension to be <strong>tax</strong>ed is as per the annual<br />
pension statement.<br />
13
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Example:A retiree receives two (2) pensions.<br />
Pension (public service - approved fund)<br />
Political pension<br />
Total:<br />
Amount of <strong>tax</strong>able pension:<br />
RM35,000<br />
RM55,000<br />
RM90,000<br />
RM35,000<br />
Annuities – These are sums of money received in accordance with - -<br />
a will, settlement, insurance policy, investment of<br />
money or contract entitling the annuitant to a series of<br />
payments, whether or not received regularly or for a<br />
limited period only. Annuities received under annuity<br />
contracts issued by the Malaysian life insurers are <strong>tax</strong><br />
exempt (paragraph 36 Schedule 6 ITA 1967). Only<br />
annuities not <strong>tax</strong> exempt are taken into account in<br />
the <strong>tax</strong> computation.<br />
Periodical payments – These refer to recurring payments received<br />
not falling under any of the above categories such as - -<br />
alimony and sums payable under a separation order.<br />
The amounts received are <strong>tax</strong>able.<br />
Enter the sum of <strong>tax</strong>able pensions, annuities and periodical<br />
payments (if any) in item C14.<br />
C15 Other gains or Other <strong>tax</strong>able <strong>income</strong> not falling under any of the above categories HK-6 -<br />
profits not falling includes payments received for part-time / occasional broadcasting,<br />
under C10 to C14 lecturing, writing, etc.<br />
Where Working Sheet HK-6 is used, transfer amount G from the<br />
working sheet to item C15 Form M.<br />
Where such <strong>income</strong> entitles an <strong>individual</strong> to a <strong>tax</strong> refund as per<br />
item D11 Form M in respect of a claim for section 110 <strong>tax</strong> deduction<br />
(others), Working Sheet HK-6 and relevant documents must be<br />
furnished with the Form M.<br />
C16 Additions These are <strong>income</strong> subject to <strong>tax</strong> and shall be included in aggregate - -<br />
pursuant to<br />
aggregate <strong>income</strong> if a claim for deduction of the following expenditure<br />
paragraph 43(1)(c) had previously been made and allowed by LHDNM.<br />
These refer to earnings / proceeds received in respect of qualifying<br />
prospecting expenditure under Schedule 4 ITA 1967.<br />
Please refer to paragraph 43(1)(c) and paragraph 16 Schedule 4<br />
ITA 1967 before computing the amount that should be taken into<br />
account as part of the aggregate <strong>income</strong>.<br />
Enter the amount computed in this item.<br />
C17 Aggregate statutory Sum of amounts from items C10 to C16. - -<br />
<strong>income</strong> from other<br />
sources<br />
C18 AGGREGATE Sum of amounts from items C9 and C17. - -<br />
INCOME<br />
C19 Current year Adjusted business loss is computed separately for each business HK-1 and -<br />
business losses according to the format as per Working Sheet HK-1. HK-1.3<br />
Current year losses from business and partnership can be deducted<br />
from the same year’s aggregate <strong>income</strong>.<br />
Example: Business and partnership losses of the year 2009<br />
can be deducted from the aggregate <strong>income</strong> of the<br />
same year.<br />
14
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Where the losses cannot be fully absorbed due to insufficiency<br />
of the aggregate <strong>income</strong>, the excess can be carried forward to<br />
be set off against the following year’s aggregate statutory<br />
<strong>income</strong> from businesses and partnerships.<br />
Adjustment of losses for business and partnership (if any)<br />
should be done on Working Sheet HK-1.3.<br />
Total up all the adjusted losses if there are losses from more<br />
than one (1) business and enter the amount in item D1<br />
Working Sheet HK-1.3.<br />
Current year partnership losses (amount from items A13 and<br />
A19 in the CP30) are to be entered in item D2 Working Sheet<br />
HK-1.3.<br />
Enter the amount from item E Working Sheet HK-1.3 in this<br />
box. The amount in item C19 is restricted to the amount in<br />
item C18. If the amount in item C19 exceeds the amount in<br />
item C18, enter the amount as per item C18 in this box.<br />
C20 TOTAL C18 minus C19 - -<br />
C21 Qualifying The amount of expenditure on prospecting operations wholly - -<br />
prospecting<br />
and exclusively incurred in searching for, discovering or<br />
expenditure - winning access to mineral deposits in an eligible area or in<br />
Schedule 4 and testing such deposits, qualifies for deduction.<br />
paragraph 44(1)(b)<br />
Refer to Schedule 4 and paragraph 44(1)(b) ITA 1967 for the<br />
type of expenditure which qualifies; and paragraph 5 Schedule 4<br />
ITA 1967 on the method of computation. Computations are to be<br />
kept for examination by LHDNM.<br />
Enter the amount of claim (unclaimed balance from previous<br />
years and current year claim) in this box.<br />
Enter any balance not absorbed in item K1.<br />
C22 TOTAL C20 minus C21. Enter ‘0’ if value is negative. - -<br />
C23 Gift of money to Gift of money to the Government, State Government or local - -<br />
the Government, authorities.<br />
State Government<br />
or local authorities Subsection 44(6)<br />
C23A Gift of money to Gift of money to institutions / organisations approved by the - -<br />
approved institutions Director General of Inland Revenue. Amount for deduction shall<br />
or organisations not exceed the difference between 7% of the aggregate <strong>income</strong><br />
in C18 and the the total amount deducted pursuant to subsections<br />
44(11B) and 44(11C) ie. ( C23A + C24 + C25 ) is restricted to 7%<br />
of the amount in C18.<br />
Subsection 44(6) and proviso<br />
C24 Gift of money or Gift of money or contribution in kind for any sports activity - -<br />
contribution in kind approved by the Minister or any sports body approved by the<br />
for any approved Commissioner of Sports appointed under the Sports Development<br />
sports activity Act 1997. Amount for deduction shall not exceed the difference<br />
between 7% of the aggregate <strong>income</strong> in C18 and the total amount<br />
deducted pursuant to subsections 44(6) and 44(11C) ie.<br />
( C23A + C24 + C25 ) is restricted to 7% of the amount in C18.<br />
Subsection 44(11B)<br />
15
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
C25 Gift of money or Gift of money or contribution in kind for anyproject of national - -<br />
contribution in kind interest approved by the Minister. Amount for deduction shall not<br />
for any project of exceed the difference between 7% of the aggregate <strong>income</strong> in<br />
national interest C18 and the total amount deducted pursuant to subsections<br />
approved by the 44(6) and 44(11B) ie. ( C23A + C24 + C25 ) is restricted to 7%<br />
Minister of Finance of the amount in C18.<br />
Subsection 44(11C)<br />
C26 Gift of artefacts, An amount equal to the value of the gift as determined by the - -<br />
manuscripts or Department of Museums Malaysia or the National Archives.<br />
paintings to the<br />
Government / State Subsection 44(6A)<br />
Government<br />
C27 Gift of money for Gift of money in the basis year for the provision of library - -<br />
the provision of facilities accessible to the public and contributions to public<br />
library facilities libraries, libraries of schools and institutions of higher education,<br />
or to libraries not exceeding RM20,000.<br />
Subsection 44(8)<br />
C28 Gift of money or An amount equal to any gift of money or contribution in kind (its - -<br />
contribution in kind value to be determined by the relevant local authority) in the<br />
for the provision of basis year for the provision of facilities in public places for the<br />
facilities in public benefit of disabled persons.<br />
places for the benefit<br />
of disabled persons Subsection 44(9)<br />
C29 Gift of money or An amount equal to any gift of money or the cost or value (as - -<br />
medical equipment certified by the Ministry of Health) of any gift of medical equipment<br />
to any healthcare in the basis year to any healthcare facility approved by the<br />
facility approved by Ministry, not exceeding RM20,000.<br />
the Ministry of Health<br />
Subseksyen 44(10)<br />
C30 Gift of paintings An amount equal to the value of any gift of painting (to be - -<br />
to the National Art determined by the National Art Gallery or any state art gallery) in<br />
Gallery or any the basis year to the National Art Gallery or any state art gallery.<br />
state art gallery<br />
Subsection 44(11)<br />
C31 TOTAL C22 minus ( C23 to C30 ). Enter ‘0’ if value is negative. - -<br />
C32 TAXABLE Pioneer status is a <strong>tax</strong> incentive as defined in sections 5 to 25 HK-1E -<br />
PIONEER<br />
of the Promotion of Investments Act (PIA) 1986. When granted<br />
INCOME<br />
to an <strong>individual</strong>, his business <strong>income</strong> from participating in a<br />
promoted activity or producing a promoted product in relation<br />
to agriculture (agro-based) shall be fully/partially <strong>tax</strong> exempt.<br />
Refer to Working Sheet HK-1E for the amount to be entered in<br />
this item.<br />
C33 Gross <strong>income</strong> This refers to <strong>income</strong> subject to <strong>tax</strong> at gross on which rates - -<br />
subject to <strong>tax</strong> at other than 27% apply eg. interest, royalties, special classes of<br />
other rates<br />
<strong>income</strong> under section 4A and other relevant <strong>income</strong>.<br />
C33a Interest including Only interest not <strong>tax</strong> exempt is taken into account in the <strong>tax</strong> - -<br />
loan stock interest computation.<br />
Examples of <strong>tax</strong> exempt interest:-<br />
Interest derived from Malaysia on an approved loan<br />
(paragraph 27 Schedule 6 of ITA 1967)<br />
16
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
<br />
<br />
Interest paid or credited by any person carrying on the<br />
business of banking or finance in Malaysia and licensed<br />
under the Banking and Financial Institutions Act 1989 or<br />
the Islamic Banking Act 1983, or by any other institution<br />
approved by the Minister (paragraph 33 Schedule 6 of ITA<br />
1967)<br />
Interest paid or credited in respect of Islamic securities<br />
originating from Malaysia, other than convertible loan<br />
stock issued in any currency other than Ringgit; and approved<br />
by the Securities Commission (paragraph 33B Schedule 6<br />
of ITA 1967)<br />
C33b Royalties These are sums received in respect of:- - -<br />
the use of or the right to use property or rights such as<br />
copyrights, patents, trademarks, films and tapes, know-how<br />
or information concerning technical, industrial, commercial<br />
or scientific knowledge, experience or skill; or<br />
the alienation of any such property, know-how or information<br />
as mentioned above.<br />
C33c Special classes of Income derived from Malaysia by a <strong>non</strong>-<strong>resident</strong> person in - -<br />
<strong>income</strong> under respect of amounts paid in consideration of:-<br />
section 4A<br />
services rendered by the person or his employee in connection<br />
with the use of property or rights belonging to, or the<br />
installation or operation of any plant, machinery or other<br />
apparatus purchased from, such person;<br />
technical advice, assistance or services rendered in<br />
connection with the technical management or administration<br />
of any scientific, industrial or commercial undertaking,<br />
venture, project or scheme; or<br />
rent or other payments made under any agreement or<br />
arrangement for the use of any movable property.<br />
C33d Other <strong>income</strong> Other <strong>income</strong> (if any) not listed above. - -<br />
C34 TOTAL INCOME Sum of amounts from items C31 to C33d. - -<br />
(SELF)<br />
C35 TOTAL INCOME Joint Assessment - -<br />
TRANSFERRED The <strong>individual</strong> (in whose name the joint assessment is to be<br />
FROM HUSBAND / raised), must enter the total <strong>income</strong> of the spouse (who elects<br />
WIFE* FOR JOINT for joint assessment) in this item.<br />
ASSESSMENT<br />
Enter ‘1’in the box provided if the total <strong>income</strong> of the spouse<br />
includes business <strong>income</strong> or ‘2’ if not.<br />
C36 AGGREGATE OF Sum of amounts from items C34 and C35. - -<br />
TOTAL INCOME<br />
PART D:<br />
TAX PAYABLE / REPAYABLE<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
D1 CHARGEABLE Amount from item C34 or item C36 whichever is applicable. - -<br />
INCOME<br />
17
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
D2 COMPUTATION OF In general, the chargeable <strong>income</strong> of a <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> is - -<br />
to TAX CHARGEABLE <strong>tax</strong>ed at the flat rate of 27%.<br />
D2g<br />
Chargeable Income<br />
Rate (%)<br />
Income Tax<br />
D2a<br />
, , 4 8,<br />
0 0 0 27 , , 12,<br />
9 6 0.<br />
0<br />
If the chargeable <strong>income</strong> (amount D1) includes <strong>income</strong> subject to<br />
<strong>tax</strong> at gross on which rates other than 27% apply, it has to be<br />
apportioned according to the rate applicable.<br />
Tax rates according to the ITA 1967 (percentage on gross):<br />
Interest - 15%, Royalty - 10%, Section 4A - 10%,<br />
Other <strong>income</strong> - Refer to ITA 1967<br />
Refer to Appendix F (Guidebook) for <strong>tax</strong> rates according to the<br />
Double Taxation Agreements.<br />
Gross <strong>income</strong> subject to <strong>tax</strong> at other rates<br />
Chargeable Income<br />
Rate (%)<br />
Income Tax<br />
D2f<br />
, , 1 2,<br />
0 0 0 15 , , 1 , 8 0 0.<br />
0<br />
0<br />
0<br />
D3 Total Income Tax Sum of amounts from items D2a to D2g. - -<br />
D4 Fees / Levy paid in A rebate is given in respect of any fee paid to the Malaysian - -<br />
2009 by a holder of Government under the Fees Act 1951 for the issue of an Employment<br />
an Employment Employment Pass, Visit Pass (Temporary Employment) or Work<br />
Pass, Visit Pass Pass, but shall not exceed the amount of <strong>income</strong> <strong>tax</strong> charged in<br />
(Temporary item D3 (section 6C ITA 1967).<br />
Employment) or<br />
Work Pass<br />
D5 Total D3 minus D4 - -<br />
D6 Tax deduction under Computation can be done on Working Sheet HK-3. HK-3 -<br />
Section51 of Enter the amount from item D Working Sheet HK-3 in this item.<br />
Finance Act 2007<br />
(dividends)<br />
If entitled to a <strong>tax</strong> refund as per item D11, submit Working Sheet<br />
HK-3 with the Form M.<br />
D7 Section 110 This refers to a claim for credit (if any) with respect to <strong>income</strong> HK-6 -<br />
<strong>tax</strong> deduction (other than dividends) from which <strong>tax</strong> has withheld / charged and<br />
(others) in<br />
remitted to LHDNM in accordance with the provisions of <strong>income</strong><br />
respect of<br />
<strong>tax</strong>.<br />
C15 and / or C33<br />
Use Working Sheet HK-6 to compute.<br />
Enter the amount from item B Working Sheet HK-6 in this box.<br />
D8 Section 133 Where there is no Double Taxation Agreement between Malaysia HK-9 -<br />
<strong>tax</strong> relief<br />
and a foreign country, a person who is charged to <strong>tax</strong> in Malaysia<br />
and has suffered <strong>tax</strong> in respect of the same <strong>income</strong> in that foreign<br />
country in which the <strong>income</strong> arose, may claim unilateral credit.<br />
This credit shall not exceed half the foreign <strong>tax</strong> payable on that<br />
<strong>income</strong>.<br />
Use Working Sheet HK-9 to compute and transfer the amount from<br />
item B of the working sheet to this item.<br />
D9 Total deduction Sum of amounts from items D6 to D8. - -<br />
and relief<br />
18
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
D10 TAX PAYABLE D5 minus D9 (If the amount in D5 is more than the amount in D9). - -<br />
D11 TAX REPAYABLE D9 minus D5 (If the amount in D9 is more than the amount in D5). HK-3, HK-6 -<br />
If entitled to a <strong>tax</strong> refund, submit:<br />
(i) Working Sheet HK-3 in respect of the claim for <strong>tax</strong> deduction<br />
under section 51 of Finance Act 2007 (dividends);<br />
(ii) Working Sheet HK-6 pertaining to the claim for section 110<br />
<strong>tax</strong> deduction (others);<br />
(iii) Working Sheet HK-9 regarding the foreign <strong>tax</strong> deducted in<br />
the country of origin.<br />
PART E: STATUS OF TAX FOR YEAR OF ASSESSMENT 2009<br />
Payments made through the instalment/Schedular Tax Deduction (STD) scheme are set off against the <strong>tax</strong> payable in this section.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
E1 Tax payable Amount from item D10. - -<br />
Enter ‘0’ in this item if you are entitled to a <strong>tax</strong> refund as per item<br />
D11.<br />
E2 Instalments/ Working Sheet HK-10 can be used to compute the total amount HK-10 -<br />
Schedular Tax of instalments / Schedular Tax Deductions (STD) paid for <strong>tax</strong><br />
Deductions Paid for on <strong>income</strong> of year of assessment 2009.<br />
2009 Income - SELF<br />
and HUSBAND / With effect from Year of Assessment 2009, deduction made in 2009<br />
WIFE if joint in respect of bonus or director’s fee has to be included in this item.<br />
assessment<br />
Payments made in respect of outstanding <strong>tax</strong> for previous years of<br />
assessment must be excluded.<br />
Refer to the annual statement of <strong>income</strong> (Form EA / EC) for the<br />
amount of STD to be entered.<br />
E3 Balance of <strong>tax</strong> E1 minus E2 - -<br />
payable<br />
The balance of <strong>tax</strong> payable must be paid within the stipulated period.<br />
Use the Remittance Slip (CP501) provided together with the return<br />
form. Please take note of the instructions and addresses given on the<br />
reverse side of the enclosed CP501 before making any payment.<br />
Enter ‘0’ if the amount in item E2 exceeds the amount in item E1.<br />
E4 Tax paid in excess E2 minus E1 - -<br />
REMINDER<br />
After computing the <strong>tax</strong> from Part C to Part E, the <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> is reminded to complete the ‘Status<br />
of Tax’ section on page 1 of Form M 2009 by entering ‘X’ in one relevant box only.<br />
19
Form M 2009 Guidebook<br />
Self Assessment System<br />
PART F:<br />
INCOME OF PRECEDING YEARS NOT DECLARED<br />
This refers to <strong>income</strong> received in respect of any earlier year not previously declared such as payment of salary, bonus, allowance,<br />
commission, dividend in arrears,etc. If the amount received relates to more than one (1) year, enter separately according to the<br />
year for which it is paid. Use attachment(s) in case of insufficient writing space and submit together with the return form.<br />
With effect from Year of Assessment 2009, bonus or director’s fee shall, when received in the basis year, be treated as part of the<br />
gross <strong>income</strong> from employment for the basis year in which it is received and assessed as such.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
F1 Enter the type of <strong>income</strong>, the year for which it is paid, the gross - -<br />
to<br />
F3<br />
amount and where relevant, the amount of your contribution as<br />
an employee to an approved provident / pension fund such as the<br />
Employees Provident Fund (EPF).<br />
PART G: PARTICULARS OF EXECUTOR OF THE DECEASED PERSON’S ESTATE<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
G1 Executor’s Name Name of the appointed executor of the deceased person’s estate. - -<br />
G2 New Identity New identity card number of the executor. - -<br />
Card No.<br />
G3 Old Identity Old identity card number of the executor. - -<br />
Card No.<br />
G4 Police No. Police number of the executor (if any). - -<br />
G5 Army No. Army number of the executor (if any). - -<br />
G6 Passport No. Current passport number of the executor (if any). - -<br />
PART H: PARTICULARS OF LOSSES, CAPITAL ALLOWANCES AND WITHHOLDING TAXES<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
H1a Balance from Balance from current year’s business / partnership losses not HK-1.3 -<br />
current year losses absorbed.<br />
H1a(i) Amount carried Only a <strong>non</strong>-<strong>resident</strong> <strong>individual</strong> who fulfills the conditions pursuant<br />
back<br />
to section 44B of ITA 1967, is allowed to carry back his current<br />
year loss.<br />
The amount of current year loss for carry-back is restricted to<br />
RM100,000 or the defined aggregate <strong>income</strong> of the immediately<br />
preceding year of assessment, whichever is lower.<br />
Enter the amount from item G of Working Sheet HK-1.3.<br />
H1a(ii) Balance carried Enter the amount from item H of Working Sheet HK-1.3.<br />
forward<br />
H1b Balance from Balance from previous years’ business / partnership losses not HK-1.3 -<br />
previous years’ absorbed.<br />
losses<br />
Enter the amount from item C of Working Sheet HK-1.3.<br />
H1c Losses carried Sum of amounts from items H1a(ii) and H1b. HK-1.3 -<br />
forward<br />
OR<br />
Amount from item J of Working Sheet HK-1.3.<br />
20
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
H1d Pioneer loss Pioneer business loss can only be absorbed by <strong>income</strong> from HK-1.4 -<br />
other pioneer business. Hence, its accounts must be kept<br />
separate from that of <strong>non</strong>-pioneer business.<br />
Amount absorbed Enter the amount of pioneer loss absorbed in this item. HK-1.4 -<br />
Amount from item D of Working Sheet HK-1.4.<br />
Balance carried The balance of pioneer loss not absorbed is to be entered here. HK-1.4 -<br />
forward<br />
Amount from item Eof Working Sheet HK-1.4.<br />
H2 Capital Claim for capital allowances in the computation of statutory - -<br />
Allowances<br />
<strong>income</strong> from business and partnership.<br />
H2a Business 1 This refers to Business 1 in item C1. - -<br />
Allowance absorbed Capital allowance absorbed in the current year for Business 1. HK-1 -<br />
Amount from item K5 of Working Sheet HK-1.<br />
Balance carried Balance of capital allowance not absorbed in the current year HK-1 -<br />
forward for Business 1.<br />
Amount from item K6 of Working Sheet HK-1.<br />
H2b Business 2 This refers to Business 2 in item C2. HK-1 -<br />
Refer to the explanation for item H2a regarding ‘Allowance<br />
absorbed’ and ‘Balance carried forward’.<br />
H2c Business 3 + 4 This refers to Business 3 + 4 and so forth in item C3. HK-1 -<br />
and so forth (if any)<br />
Refer to the explanation for item H2a regarding ‘Allowance<br />
absorbed’ and ‘Balance carried forward’.<br />
H2d Partnership 1 This refers to Partnership 1 in item C4. - -<br />
Allowance absorbed Capital allowance absorbed in the current year for Partnership 1. HK-1B1 -<br />
Amount from item F4 Working Sheet HK-1B1.<br />
Balance carried Balance of capital allowance not absorbed in the current year for HK-1B1 -<br />
forward Partnership 1.<br />
Amount from item F5 Working Sheet HK-1B1.<br />
H2e Partnership 2 This refers to Partnership 2 in item C5. HK-1B1 -<br />
Refer to the explanation for item H2d regarding ‘Allowance<br />
absorbed’ and ‘Balance carried forward’.<br />
H2f Partnership 3 + 4 This refers to Partnership 3 + 4 and so forth in item C6. HK-1B1 -<br />
and so forth (if any)<br />
Refer to the explanation for item H2d regarding ‘Allowance<br />
absorbed’ and ‘Balance carried forward’.<br />
H3 Withholding Taxes These refer to basis year payments to <strong>non</strong>-<strong>resident</strong> <strong>individual</strong>s - -<br />
subject to the withholding <strong>tax</strong> provision under sections 107A,<br />
109, 109A and 109B. Regulations and procedures regarding its<br />
remittance to LHDNM have to be complied. The gross amount<br />
paid to <strong>non</strong>-<strong>resident</strong>s shall not be allowed as a business expense<br />
if there is <strong>non</strong>-compliance with the withholding <strong>tax</strong> provision.<br />
H3a Section 107A Payments to a <strong>non</strong>-<strong>resident</strong> contractor for services under a HK-11 -<br />
contract.<br />
Total Gross<br />
Amount Paid<br />
Enter the total gross amount paid in the box provided.<br />
21
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Total Tax Withheld<br />
and Remitted to<br />
<strong>Lembaga</strong> <strong>Hasil</strong> Withholding <strong>tax</strong> rate according to ITA 1967:<br />
<strong>Dalam</strong> <strong>Negeri</strong><br />
Malaysia<br />
Enter the amount of <strong>tax</strong> withheld and remitted to LHDNM.<br />
10% on the gross amount [paragraph 107A(1)(a)] on account of<br />
<strong>tax</strong> which is or may be payable by that <strong>non</strong>-<strong>resident</strong> contractor<br />
Plus<br />
3% on the gross amount [paragraph 107A(1)(b)] on account of <strong>tax</strong><br />
which is or may be payable by the employees of that <strong>non</strong>-<strong>resident</strong><br />
contractor.<br />
H3b Section 109 Payment of interest or royalties to a <strong>non</strong>-<strong>resident</strong> person. HK-11 F<br />
Total Gross<br />
Amount Paid<br />
Enter the total gross amount paid in the box provided.<br />
Total Tax Withheld Enter the amount of <strong>tax</strong> withheld and remitted to LHDNM.<br />
and Remitted to Withholding <strong>tax</strong> rates according to Part II Schedule 1 ITA 1967<br />
<strong>Lembaga</strong> <strong>Hasil</strong> (percentage on gross):<br />
<strong>Dalam</strong> <strong>Negeri</strong><br />
Malaysia Interest - 15% Royalty - 10%<br />
Refer to Appendix F in this Guidebook on withholding <strong>tax</strong> rates<br />
according to the Double Taxation Agreements.<br />
H3c Section 109A Payment in respect of services performed/rendered in Malaysia HK-11 -<br />
by a public entertainer.<br />
Total Gross<br />
Enter the total gross amount paid in the box provided.<br />
Amount Paid<br />
Total Tax Withheld Enter the amount of <strong>tax</strong> withheld and remitted to LHDNM.<br />
and Remitted to<br />
<strong>Lembaga</strong> <strong>Hasil</strong> Withholding <strong>tax</strong> rate: 15% of gross (Part II Schedule 1 ITA 1967)<br />
<strong>Dalam</strong> <strong>Negeri</strong><br />
Malaysia<br />
H3d Section 109B Payment of the kind classified under section 4A to a <strong>non</strong>-<strong>resident</strong> HK-11 F<br />
person. Refer to Public Ruling 4/2005 on its withholding <strong>tax</strong>.<br />
Total Gross<br />
Enter the total gross amount paid in the box provided.<br />
Amount Paid<br />
Total Tax Withheld Enter the amount of <strong>tax</strong> withheld and remitted to LHDNM.<br />
and Remitted to<br />
<strong>Lembaga</strong> <strong>Hasil</strong> Withholding <strong>tax</strong> rate: 10% of gross (Part V Schedule 1 ITA 1967)<br />
<strong>Dalam</strong> <strong>Negeri</strong><br />
Malaysia<br />
Refer to Appendix F in this Guidebook on withholding <strong>tax</strong> rates<br />
according to the Double Taxation Agreements.<br />
H3e Section 109F Payment to a <strong>non</strong>-<strong>resident</strong> person in relation to <strong>income</strong> under HK-11 F<br />
paragraph 4(f) of ITA 1967.<br />
Total Gross<br />
Enter the total gross amount paid in the box provided.<br />
Amount Paid<br />
Total Tax Withheld Enter the amount of <strong>tax</strong> withheld and remitted to LHDNM.<br />
and Remitted to<br />
<strong>Lembaga</strong> <strong>Hasil</strong> Withholding <strong>tax</strong> rate: 10% of gross (Part XIII Schedule 1 ITA 1967)<br />
<strong>Dalam</strong> <strong>Negeri</strong><br />
Malaysia<br />
22
Form M 2009 Guidebook Self Assessment System<br />
PART J: SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
J1 to Claim Code Refer to the claim codes provided in the Form M Explanatory - D<br />
J4<br />
Notes or Appendix D in this Guidebook.<br />
Amount<br />
Enter the amount in the box provided.<br />
J5 Total Claimed Sum of amounts from items J1 to J4. - -<br />
PART K: INCENTIVE CLAIM / EXEMPT INCOME<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
K1 Schedule 4 Refer to the explanation for item C21. - -<br />
qualifying<br />
expenditure<br />
Any balance after deducting the amount claimed in item C21 is<br />
carried forward by entering the amount in this item.<br />
Enter ‘0’ if there is no balance to be carried forward.<br />
K2 Pioneer <strong>income</strong> Enter the amount of <strong>tax</strong> exempt pioneer <strong>income</strong> i.e. amount HK-1E -<br />
(Amount Exempted) from item M4 Working Sheet HK-1E.<br />
PART L:<br />
FINANCIAL PARTICULARS OF INDIVIDUAL<br />
Extract relevant particulars from the current year’s Manufacturing Account (if any), Trading, Profit & Loss Account and Balance<br />
Sheet of the main business. Where there is more than one (1) main business, enter the particulars of the business with the highest<br />
turnover.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
L1 Name of business Enter the name of the main business only. If there is more - -<br />
than one main business, fill in the name of the business with<br />
the highest turnover.<br />
L1A Business code Refer to Appendix G in this Guidebookbefore entering the - G<br />
business code applicable to the type of business carried on.<br />
L2 Sales / Turnover Gross amount including accrued <strong>income</strong> from sales, fees and - -<br />
other receipts.<br />
L3 Opening stock Opening stock of finished goods as per Trading Account. - -<br />
L4 Purchases and cost Gross amount of purchases minus purchase returns and - -<br />
of production<br />
discounts / rebates received.<br />
Cost of production as per Manufacturing Account.<br />
L5 Closing stock Closing stock of finished goods as per Trading Account. - -<br />
L6 Cost of sales L3 plus L4 minus L5 - -<br />
Enter ‘0’ if <strong>non</strong>e.<br />
23
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
L7 GROSS PROFIT Gross Profit: L2 minus L6 - -<br />
/ LOSS (if the amount in item L2 is more than the amount in item L6)<br />
OR<br />
Gross Loss: L2 minus L6<br />
(if the amount in item L6 is more than the amount in item L2)<br />
If gross loss, mark ‘X’ in the box provided.<br />
L8 Other business Sum of sales/turnover from businesses other than L1. - -<br />
<strong>income</strong><br />
For <strong>income</strong> from partnership - amount from item A13 of the CP30.<br />
L9 Dividends Amount from item C(i) Working Sheet HK-3. HK-3 -<br />
L10 Interest and Gross amount received/receivable - -<br />
discounts<br />
L11 Rents, royalties Gross amount received/receivable.<br />
and premiums For rents - Amount from item B1 Working Sheet HK-4. HK-4 -<br />
L12 Other <strong>income</strong> Sum of gross <strong>income</strong> from <strong>non</strong>-business sources other than L9 - -<br />
to L11.<br />
L13 TOTAL Sum of amounts from items L8 to L12. - -<br />
L14 Loan interest Total expenditure on interest excluding interest on hire-purchase - -<br />
/ lease.<br />
L15<br />
L16<br />
L17<br />
L18<br />
L19<br />
L20<br />
L21<br />
L22<br />
Salaries and wages<br />
Rental / Lease<br />
Contracts and<br />
subcontracts<br />
Commissions<br />
Bad debts<br />
Travelling and<br />
transport<br />
Repairs and<br />
maintenance<br />
Promotion and<br />
advertisement<br />
Amount as per Profit and Loss Account - -<br />
L23 Other expenses Total amount of other expenses in the Profit and Loss Account - -<br />
not listed in items from L14 to L22.<br />
L24 TOTAL Sum of amounts from items L14 to L23. - -<br />
EXPENDITURE<br />
L25 NET PROFIT Amount as per Profit and Loss Account. - -<br />
/ LOSS If net loss, indicate ‘X’ in the box provided.<br />
L26 Non-allowable Amount from item F1 Working Sheet HK-1 / Working Sheet HK-1 or -<br />
expenses HK-1E (whichever applies). HK-1E<br />
24
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
L27<br />
L28<br />
L29<br />
L30<br />
Land and buildings<br />
Plant and machinery<br />
Motor vehicles<br />
Other fixed assets<br />
Net book value as per Balance Sheet - -<br />
L31 TOTAL FIXED Sum of amounts from items L27 to L30. - -<br />
ASSETS<br />
L32 Investments Cost of investments and fixed deposits. - -<br />
L33 Stock Closing stock as per Balance Sheet. - -<br />
L34 Trade debtors Trade debtors/Trade receivables as per Balance Sheet. - -<br />
L35 Sundry debtors Amount as per Balance Sheet excluding drawings by proprietor. - -<br />
L36<br />
L37<br />
Cash in hand<br />
Cash at bank<br />
Amount as per Balance Sheet - -<br />
L38 Other current assets Current assets other than L33 to L37. - -<br />
L39 TOTAL CURRENT Sum of amounts from items L33 to L38. - -<br />
ASSETS<br />
L40 TOTAL ASSETS Sum of amounts from items L31, L32 and L39. - -<br />
L41 Loans and overdrafts Amount as per Balance Sheet including long and short-term loans. - -<br />
L42 Trade creditors Trade creditors as per Balance Sheet. - -<br />
L43 Sundry creditors Sundry creditors as per Balance Sheet. - -<br />
L44 TOTAL LIABILITIES Sum of amounts from items L41 to L43. - -<br />
OWNER’S EQUITY<br />
L45 Capital account Amount as per Balance Sheet. - -<br />
L46 Current account Current account balance carried forward from last year, - -<br />
balance brought excluding capital.<br />
forward<br />
L47 Current year Amount as per Profit and Loss Account. - -<br />
profit / loss<br />
If loss, indicate ‘X’ in the box provided.<br />
L48 Net advance / Takings of cash, stock in trade, etc. from the business by the - -<br />
drawing<br />
proprietor for personal use/advance of cash.<br />
L49 Current account Sum of amounts from items L46 to L48. - -<br />
balance carried<br />
forward<br />
25
Form M 2009 Guidebook<br />
Self Assessment System<br />
DECLARATION<br />
If the return form is not affirmed and duly signed, it shall be deemed incomplete and returned to you. Penalty will be imposed in<br />
case of late resubmission of the return form to <strong>Lembaga</strong> <strong>Hasil</strong> <strong>Dalam</strong> <strong>Negeri</strong> Malaysia.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
This return form is<br />
made:<br />
on my own behalf Enter ‘1’ if this return form is signed by the <strong>individual</strong> himself. - -<br />
on behalf of Enter ‘2’ if this return form is signed by a representative * of the - -<br />
<strong>individual</strong>.<br />
* A ‘representative’ must be a person as defined by the ITA 1967.<br />
PARTICULARS OF TAX AGENT WHO COMPLETES THIS RETURN FORM<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
a Name of Firm Name of the appointed <strong>tax</strong> consultancy firm responsible for filling - -<br />
out this return form.<br />
b Telephone No. Telephone number of the <strong>tax</strong> consultancy firm. - -<br />
c Tax Agent’s This section is to be completed only by a <strong>tax</strong> agent approved - -<br />
Approval No. under the provision of subsection 153(3) ITA 1967.<br />
Please take note of the reminder on page 12 of the Form M before signing it. Enter the date and designation clearly.<br />
26
Form M 2009 Guidebook Self Assessment System<br />
Part 2 - Working Sheets<br />
For computations exceeding one (1) working sheet, use attachment(s) of the same format as the working sheet concerned<br />
and indicate them as Attachment 1, 2, 3 and so forth.<br />
Working Sheet HK-1 is prepared to assist you in the compution of statutory <strong>income</strong> from business.<br />
HK-1:<br />
COMPUTATION OF STATUTORY INCOME FROM BUSINESS<br />
Use separate working sheet for each business source.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Balance as per Profit Transfer the amount from the Profit and Loss Account of the - -<br />
and Loss Account business.<br />
Separation of This refers to any <strong>non</strong>-business <strong>income</strong> which has been included - -<br />
Income by Class in the Profit and Loss Account. Such <strong>income</strong> has to be taken out<br />
and entered under the appropriate item in the Form M.<br />
Enter the amount according to the class of <strong>non</strong>-business <strong>income</strong><br />
in the relevant box.<br />
B Total Non-Business This is the sum of all <strong>non</strong>-business <strong>income</strong> from sources such - -<br />
Income<br />
as dividends, rents, royalties, interest and others.<br />
C Total Business A minus B - -<br />
Income<br />
D1 Non-allowable Losses such as capital / <strong>non</strong>-trade losses in the Profit and Loss - -<br />
losses<br />
Account are not allowed and have to be added back.<br />
If not listed, indicate the type of loss in the space provided and<br />
enter the amount.<br />
Example:<br />
Loss on disposal of motor vehicle (WGQ 8090) RM4,000<br />
Realized loss on foreign exchange (<strong>non</strong>-trade) RM3,000<br />
D2 Surplus recovered Amount from item A Working Sheet HK-1.1A HK-1.1A -<br />
expenditure (mining)<br />
D3 Total Sum of amounts from items D1 and D2. - -<br />
D4 Non-<strong>tax</strong>able gains/ Profits / Gains in the Profit and Loss Account which are not - -<br />
<strong>income</strong> entered in liable to <strong>tax</strong> such as capital gain have to be taken out.<br />
the profit and loss If not listed, indicate the type of profit / gain in the space provided<br />
account<br />
and enter the amount.<br />
Example:<br />
Profit on disposal of motor vehicle (WJC 2938) RM5,000<br />
Realized gain on foreign exchange (<strong>non</strong>-trade) RM2,000<br />
D5 Total D3 minus D4 - -<br />
E Business Income Sum of amounts from items C and D5. - -<br />
F1 Non-allowable Non-allowable expenditure / charges claimed in the accounts of - -<br />
expenditure and the business must be adjusted / added back in accordance with<br />
charges<br />
the provision of <strong>income</strong> <strong>tax</strong>.<br />
1.1 Depreciation Provision made on the use of business assets is not allowed. - -<br />
However, it is allowed in the form of capital allowance which is<br />
deductible from the adjusted <strong>income</strong> of the business.<br />
Paragraph 39(1)(b)<br />
27
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
1.2 Own salary, Remuneration paid to ownself. - -<br />
allowances, Paragraph 39(1)(a)<br />
bonus, EPF<br />
1.3 Entertainment In general, entertainment is disallowed unless it is a provision - -<br />
of the kind such as food, drinks, recreation or hospitality of any<br />
kind for the benefit of own employees.<br />
Paragraph 39(1)(l)<br />
1.4 Gifts Gifts are not allowable unless for own employees. - -<br />
Paragraph 39(1)(b)<br />
1.5 Donations Donations include donations approved under the provision of - -<br />
subsections 44(6), 44(6A), 44(8) to 44(11), 44(11B) dan 44(11C).<br />
Only approved donations, if claimed are deductible from the<br />
aggregate <strong>income</strong> in item C32 Form M.<br />
Paragraph 39(1)(b)<br />
1.6 Penalties/Fines Payments made due to legal offences or violations of law. - -<br />
Compound Paragraph 39(1)(b)<br />
1.7 Withdrawal of Withdrawal of stock in trade for personal use is taken into account - -<br />
stock in trade at market value as at the time of withdrawal.<br />
for own use Paragraph 24(2)(a)<br />
1.8 Cash drawings Withdrawal for personal use of unrecorded business cash receipts. - -<br />
Paragraph 39(1)(a)<br />
1.9 Provision for Such provision is disallowed unless it is specific. - -<br />
bad/doubtful Subsection 34(2)<br />
debts<br />
1.10 Initial/ Expenditure incurred prior to the commencement of the business - -<br />
Termination or in terminating it.<br />
of business Paragraph 39(1)(b)<br />
expenditure<br />
1.11 Capital Expenses which are capital in nature such as the purchase of - -<br />
expenditure assets. Paragraph 39(1)(b)<br />
1.12 Legal fees Legal fees which are capital / personal in nature, incurred for - -<br />
example in the acquisition of assets.<br />
Paragraph 39(1)(b)<br />
1.13 Expenditure Interest not wholly and exclusively incurred in the production - -<br />
on interest of gross business <strong>income</strong> such as interest on loan taken wholly<br />
/ partly for personal use.<br />
Refer to subsection 33(2) on the restriction of interest.<br />
1.14 Restriction Contributions by the employer to an approved scheme which - -<br />
on EPF<br />
exceeds 19% of the employees’ remuneration.<br />
Paragraph 34(4)(a)<br />
1.15 Assets written This refers to assets no longer used in the business and are written - -<br />
off<br />
off. It is disallowed if charged to the accounts as it is capital in nature.<br />
Paragraph 39(1)(b)<br />
1.16 Personal Domestic or private expenses. - -<br />
expenditure Paragraph 39(1)(a)<br />
28
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
(a) Travelling/ Allowances / Reimbursements to ownself or own employees in - -<br />
Accommodation respect of travelling / accommodation unrelated to the business such<br />
as holiday trips, travelling to and from the house and place of work.<br />
(b) Use of Expenses on petrol, toll, parking, insurance, repairs and maintenance - -<br />
motor vehicle(s) of motor vehicle(s) for personal use.<br />
(c) Household Disbursements for personal/household use such as water and - -<br />
benefits electricity, quit rent, assessment, rental, loan interest, repairs and<br />
maintenance, renovation, insurance, etc. charged to the business.<br />
(d) Telephones/ Payment for the purchase of handphone(s) for personal use and - -<br />
Handphones personal calls charged to the business.<br />
(e) Fees/ Fees / Subscriptions paid to associations and clubs such as - -<br />
Subscriptions entrance fees and membership subscriptions.<br />
(unrelated to<br />
the business) Example: Golf club membership<br />
(f) Seminars Payments to attend seminars for the purpose of enhancing - -<br />
knowledge and skills.<br />
(g) Medical Medical expenses on ownself and family members. - -<br />
1.17 Other Other expenses not wholly and exclusively incurred in the - -<br />
expenditure production of gross business <strong>income</strong>.<br />
(Please<br />
specify....) Paragraph 39(1)(b)<br />
Total Sum of amounts from items 1.1 to 1.17. - -<br />
F2 Mining allowance Amount from item B Working Sheet HK-1.1A. HK-1.1A -<br />
F3 Surplus residual Amount from item C Working Sheet HK-1.1A. HK-1.1A -<br />
expenditure (mining)<br />
F4 Further deductions These are incentives given under the provisions of <strong>income</strong> <strong>tax</strong>. - D<br />
Refer to the Form M Explanatory Notes or Appendix D in this<br />
Guidebook to determine the type of incentive you qualify for.<br />
List out the incentives claimed in the spaces provided.<br />
Example:<br />
Further deduction is allowed on the<br />
remuneration for disabled employees RM12,000 *<br />
* This expenditure qualifies for double deduction. As RM12,000<br />
has already been charged once to the Profit and Loss Account,<br />
a further deduction of the same amount is allowed.<br />
F5 Total Sum of amounts from items F2, F3 and F4. - -<br />
F6 Total Adjusted F1 minus F5 - -<br />
Expenditure<br />
G Adjusted Income Compute the adjusted <strong>income</strong>/loss by doing the necessary - -<br />
subtractions and additions for items E and F6.<br />
If the computed figure is positive (+), it is adjusted <strong>income</strong>.<br />
Proceed to item J (if relevant) for further computation.<br />
H Adjusted Loss If the computed figure is negative (-), it is adjusted loss. HK-1.3 -<br />
Transfer the amount to item D1 Working Sheet HK-1.3.<br />
J1 Adjusted Income Amount from item G. - -<br />
If adjusted loss, enter ‘0’ in the box provided.<br />
29
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
J2 Balancing charge This is the result of adjustments made when business assets for HK-1.2 -<br />
which capital allowances had previously been claimed, ceased<br />
to be used in the business.<br />
Transfer the amount from item A5 Working Sheet HK-1.2.<br />
Enter ‘0’ if not relevant.<br />
J3 Total Sum of amounts from items J1 and J2. - -<br />
J4 Capital allowance Amount as per item K4 but restricted to the amount in item J3. - -<br />
absorbed<br />
J5 Statutory Income J3 minus J4 - -<br />
Transfer this amount to item C1 / C2 / C3 Form M.<br />
K1 Balance brought Balance of capital allowances from previous years not absorbed. - -<br />
forward<br />
Enter ‘0’ if not relevant.<br />
K2 Balancing allowance Residual expenditure of business assets which ceased to be used HK-1.2 -<br />
in the business.<br />
Transfer the amount from item B3 Working Sheet HK-1.2.<br />
Enter ‘0’ if not applicable.<br />
K3 Capital allowance Claim for current year’s capital allowance. HK-1.2 -<br />
Transfer the amount from item C5 Working Sheet HK-1.2.<br />
Enter ‘0’ if not relevant.<br />
K4 Total Sum of amounts from items K1, K2 and K3. - -<br />
K5 Capital allowance Amount as per item K4 but restricted to the amount in item J3. - -<br />
absorbed in the<br />
current year Transfer this amount to item J2a / J2b / J2c Form M.<br />
K6 Balance carried K4 minus K5. - -<br />
forward Transfer this amount to item J2a / J2b / J2c Form M.<br />
This balance shall be the amount for item K1 in the following<br />
year of assessment.<br />
Enter ‘0’ if the amount in item K4 is fully absorbed by the amount<br />
in item J3 (i.e. K4 = K5).<br />
HK-1B1:<br />
COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS<br />
Use separate working sheet for each partnership business.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Adjusted Enter the sum of amounts from items A13 and A19 of the CP30. CP30 -<br />
<strong>income</strong> from<br />
If loss, enter ‘0’ in the box provided and transfer the amount of<br />
partnership adjusted loss to item D2 Working Sheet HK-1.3. HK-1.3<br />
business<br />
Proceed with your computation for items B to F5 (if relevant)<br />
B Balancing charge Enter the sum of amounts from items A14 and A20 of the CP30. CP30 -<br />
C Total Sum of amounts from items A and B. - -<br />
D Capital allowance Amount of capital allowance that can be absorbed as per item CP30 -<br />
absorbed F3 but is restricted to the amount in item C.<br />
E Statutory Income C minus D - -<br />
Transfer this amount to item C4 / C5 / C6 Form M.<br />
30
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
F<br />
Adjustment of the Balance of Capital Allowance (if relevant)<br />
1. Balance brought Previous years’ capital allowances not absorbed. - -<br />
forward<br />
2. Balancing Enter the sum of amounts from items A15 and A21 of the CP30. CP30 -<br />
allowance and<br />
capital allowance<br />
3. Total Sum of amounts from items F1 and F2. - -<br />
4. Capital allowance Amount as per item D. - -<br />
absorbed in the<br />
current year Transfer this amount to item J2d / J2e / J2f Form M.<br />
5. Balance carried F3 minus F4. - -<br />
forward Transfer this amount to item J2d / J2e / J2f Form M.<br />
HK-1E: COMPUTATION OF STATUTORY INCOME FROM PIONEER BUSINESS<br />
Working Sheet HK-1E is provided as a guide for the computation of statutory <strong>income</strong> from pioneer business. Use separate<br />
working sheet for each pioneer business.<br />
HK-1.1: COMPUTATION OF MINING ALLOWANCES &<br />
HK-1.2: SUMMARY OF CAPITAL ALLOWANCES<br />
1. To facilitate a proper claim for mining allowances and capital allowances, relevant assets and expenditure have been<br />
classified as follows :<br />
SUMMARY OF CAPITAL ALLOWANCE CLAIM INDEX<br />
(Arranged in order according to the ITA 1967)<br />
Allowance Type Class Schedule (ITA 1967) Working Sheet<br />
Mining A A1-A3 2 1.1<br />
Agriculture B B1-B3 3 1.2.1<br />
Forest C C1-C2 3 1.2.2<br />
Industrial Building D D1-D5 3 1.2.3<br />
Plant and Machinery E E1-E6 3 1.2.4<br />
2. Assets / Expenditure (according to the type) have been classified according to the rate of capital allowance that can<br />
be claimed. Refer to this index before entering the type of claim in column A of every working sheet for the computation<br />
of mining allowances and capital allowances.<br />
3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowance claim for a year of assessment so that<br />
the final computed figure can be entered in Working Sheet HK-1 / HK-1E.<br />
4. Refer to the index of business assets / capital expenditure provided behind Working Sheets HK-1.1, HK1.2.1, HK-1.2.2, HK-1.2.3<br />
and HK-1.2.4 for guidance. Working Sheet HK-1.2A has been prepared for use as a summary of capital expenditure made<br />
and has to be kept as long as the business continues to operate.<br />
HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Previous years’ Balance of previous years’ losses from business / partnership - -<br />
losses brought not absorbed.<br />
forward<br />
31
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
B Previous years’ losses Amount as per item C8 Form M. - -<br />
absorbed by current<br />
year’s aggregate<br />
statutory <strong>income</strong><br />
from businesses<br />
and partnerships<br />
C Balance from previous A minus B - -<br />
years’ losses<br />
carried forward Transfer this amount to item H1b Form M.<br />
D Current year losses:<br />
1. Business Amount H from Working Sheet HK-1. HK-1 -<br />
2. Partnership Sum of amounts from items A13 and A19 of the CP30. CP30 -<br />
3. Total Sum of amounts from items D1 and D2. - -<br />
E Losses absorbed Amount as per item C19 Form M. - -<br />
by current year’s<br />
aggregate <strong>income</strong><br />
F Balance from D3 minus E - -<br />
current year losses<br />
not absorbed<br />
G Current year losses - -<br />
carried back Transfer this amount to item H1a(i) Form M.<br />
H Balance of current F minus G<br />
year losses carried<br />
forward Transfer this amount to itemH1a(ii) Form M.<br />
J Total losses C plus H<br />
carried forward Transfer this amount to itemH1c Form M.<br />
HK-1.4:<br />
ADJUSTMENT OF LOSSES FOR PIONEER BUSINESS<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Losses brought Balance of previous years’ losses from pioneer business(es) - -<br />
forward<br />
not absorbed.<br />
B Current year’s Current year’s adjusted loss from pioneer business(es). HK-1E -<br />
adjusted loss Amount from item H Working Sheet HK-1E.<br />
C Total Sum of amounts from items A and B. - -<br />
D Losses absorbed Amount from item M3 Working Sheet HK-1E. HK-1E -<br />
E Losses carried C minus D - -<br />
forward<br />
HK-2:<br />
COMPUTATION OF STATUTORY INCOME FROM EMPLOYMENT<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Receipts under paragraph 13(1)(a) HK-2.1 -<br />
1. Money Monetary receipts (other than gratuity, <strong>tax</strong> allowance and allowances<br />
deemed wholly expended) in respect of having or exercising an<br />
employment include gross salary / remuneration, wages, leave<br />
pay, overtime pay, fees, commissions, bonuses, gross tips,<br />
awards / rewards, allowances and so forth.<br />
32
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
With effect from Year of Assessment 2009, bonus or director’s<br />
fee shall, when received in the basis year, be treated as part of<br />
the gross <strong>income</strong> from employment for the basis year in which<br />
it is received and assessed as such.<br />
Benefits or<br />
amenities<br />
convertible<br />
into money<br />
Receipts include perquisites such as shares given free or offered<br />
at lower than market price by the employer.<br />
Amount from item R Working Sheet HK-2.1.<br />
2. Gratuity Refer to the explanation in the Form M Explanatory Notes or HK-2.2 B1<br />
Appendix B1 in this Guidebook.<br />
Amount from item E4(vi) Working Sheet HK-2.2.<br />
3. Tax allowance/ Refer to the explanation in the Form M Explanatory Notes or HK-2.3 B2<br />
Tax borne by Appendix B2 in this Guidebook.<br />
the employer Amount from item C7 Working Sheet HK-2.3.<br />
4. Total Sum of amounts from items A1 to A3. - -<br />
B Benefits-in-kind Refer to the explanation in the Form M Explanatory Notes or HK-2.4 B3<br />
(BIK)<br />
Appendix B3 in this Guidebook.<br />
[paragraph 13(1)(b)] Amount from item K Working Sheet HK-2.4.<br />
C Value of living Refer to the explanation in the Form M Explanatory Notes or HK-2.5 B4<br />
accommodation Appendix B4 in this Guidebook.<br />
benefit<br />
Amount Z from item J1 / J2.1 / J2.2 / J2.3 / J3.1 / J3.2 (whichever<br />
[paragraph 13(1)(c)] applies) of Working Sheet HK-2.5.<br />
D Refund from Amount as reported by the employer in the Form EA / EC. HK-2.6 -<br />
unapproved Pension<br />
or Provident Fund, Amount to be <strong>tax</strong>ed shall be the amount paid out from the employer’s<br />
Scheme or Society contribution in such fund, scheme or society to the employee.<br />
[paragraph 13(1)(d)]<br />
Example:<br />
Amount received from an unapproved pension scheme:-<br />
Employer’s contribution<br />
RM24,000<br />
Employee’s contribution<br />
RM30,000<br />
Total<br />
RM54,000<br />
The <strong>tax</strong>able amount is RM 24,000.<br />
Enter amount A from Working Sheet HK-2.6.<br />
E Compensation for Refer to the explanation in the Form M Explanatory Notes or HK-2.7 -<br />
loss of employment Appendix B5 in this Guidebook.<br />
[paragraph 13(1)(e)]<br />
Amount D from Working Sheet HK-2.7.<br />
F Total gross Sum of amounts from items A to E. - -<br />
employment <strong>income</strong><br />
G Subscriptions to Compulsory membership subscriptions paid to professional bodies - -<br />
professional bodies to ensure the continuance of a professional standing and practice<br />
such as those paid by doctors and lawyers.<br />
H Entertainment Entertainment includes the provision of: - -<br />
expenditure<br />
(a) food, drinks, recreation or hospitality of any kind; or<br />
(b) accommodation or travel in connection with or for the purpose of<br />
facilitating entertainment of the kind mentioned in (a) above.<br />
Section 18<br />
Entertainment expenditure is an allowable deduction if incurred in<br />
the discharge of official duties.<br />
33
Form M 2009 Guidebook<br />
Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Section 38A<br />
The amount deductible shall not exceed the amount of entertainment<br />
allowance included as part of the gross employment <strong>income</strong>.<br />
Example: Annual salary RM30,000<br />
Annual entertainment allowance RM 8,000<br />
Amount expended in respect of entertainment is RM10,000 but<br />
the amount of deduction allowed is restricted to RM8,000.<br />
J Travelling 1. Before this expenditure can be wholly or partly deductible, - -<br />
expenditure<br />
the gross travelling allowance must first be included in item A1<br />
Working Sheet HK-2 as part of the gross employment <strong>income</strong>.<br />
However, reimbursements received from the employer in<br />
respect of travelling is neither liable to <strong>tax</strong> nor deductible.<br />
2. Travelling expenditure wholly and exclusively incurred in the<br />
production of gross employment <strong>income</strong> is deductible.<br />
However, it is not allowable if incurred in travelling to and<br />
from the house and place of work.<br />
Example: Annual salary RM30,000<br />
Annual travelling allowance RM 6,000<br />
Amount expended on travelling in the discharge of official<br />
duties is RM5,000. Amount of deduction allowed is RM5,000.<br />
K Expenditure related Expenditure paid by an employee in respect of the living HK-2.5 B4<br />
to the living<br />
accommodation provided by his employer, is deductible such as:<br />
accommodation 1. Rental of living accommodation and furniture,<br />
provided by the 2. Quit rent, assessment, insurance premiums,<br />
employer 3. Repairs / Maintenance of the living accommodation (excluding<br />
the upkeep of land attached to the living accommodation for<br />
use by way of amenity as garden or grounds and expenses<br />
of a capital nature).<br />
However, the amount of claim is restricted to the sum of the<br />
value of living accommodation and related benefits / amenities<br />
provided to the employee. Paragraphs 38(1)(a) and (b).<br />
L Total Sum of amounts from items G, H, J and K5. - -<br />
M Statutory Income F minus L - -<br />
from Employment<br />
N Summary of Statutory Income from Employment - -<br />
Enter amount M for:<br />
1. Employment 1 Employment 1.<br />
2. Employment 2 Employment 2.<br />
3. Employment 3 Employment 3.<br />
4. Total Sum of amounts from items N1 to N3.<br />
Transfer amount from item N4 to item C10 Form M.<br />
34
Form M 2009 Guidebook Self Assessment System<br />
HK-2.1: RECEIPTS UNDER PARAGRAPH 13(1)(a)<br />
Before using this working sheet to compute, refer to the following list of allowances / perquisites / gifts under paragraph 13(1)(a)<br />
provided by the employer to his employee which are <strong>tax</strong> exempt.<br />
Reference:<br />
Second and Third Addendum to Public Ruling No. 1/2006 (Perquisites From Employment)<br />
Income Tax (Exemption) (No. 4) Order 2008 [P.U. (A) 191/2008]<br />
Income Tax (Exemption) Order 2009 [P.U. (A) 152/2009]<br />
No. Type of Allowance / Perquisite / Gift / Benefit Exemption Limit<br />
Year of<br />
Assessment<br />
* (i) Perquisite (whether in money or otherwise) provided to the employee pursuant Restricted to With effect<br />
to his employment in respect of:- RM2,000 in from 2008<br />
(a) past achievement award;<br />
amount or value<br />
(b) service excellence award, innovation award or productivity award; and for a year of<br />
(c) long service award (provided that the employee has exercised an employment assessment<br />
for more than 10 years with the same employer)<br />
(Paragraph 25C Schedule 6 of ITA 1967)<br />
* (ii) Petrol allowance or travelling allowance or any of its combination for travelling Restricted to 2008 to 2010<br />
between the home and place of work<br />
RM2,400 for a year<br />
of assessment<br />
* (iii) Petrol allowance, travelling allowance, toll payment or any of its combination Restricted to With effect<br />
for official duties. If the amount received exceeds RM6,000 a year, the employee RM6,000 for a year from 2008<br />
can make a further deduction in respect of the amount spent for official duties. of assessment<br />
Records pertaining to the claim for official duties and the exempted amount<br />
must be kept for a period of 7 years for audit purpose.<br />
If the employer is unable to identify the amount of petrol allowance for travel between home and place of work and / or<br />
in exercising employment; then the amount of petrol allowance exempted is limited to a maximum of RM6,000 per year.<br />
* (iv) Parking rate and parking allowance. This includes parking rate paid by the Restricted to With effect<br />
employer directly to the parking operator. the actual amount from 2008<br />
expended<br />
* (v) Meal allowance received on a regular basis and given at the same rate to all Restricted to With effect<br />
employees. Meal allowance provided for purposes such as overtime or outstation the actual amount from 2008<br />
/ overseas trips and other similar purposes in exercising an employment are expended<br />
only exempted if given based on the rate fixed in the internal circular or written<br />
instruction of the employer.<br />
* (vi) Child care allowance in respect of children up to 12 years of age. Restricted to With effect<br />
RM2,400 for a year from 2008<br />
of assessment<br />
* (vii) Subsidised interest for housing, education or car loan is fully exempted from <strong>tax</strong> if the total amount of With effect<br />
loan taken in aggregate does not exceed RM300,000. If the total amount of loan exceeds RM300,000, from 2008<br />
the amount of subsidised interest to be exempted from <strong>tax</strong> is limited in accordance with the following<br />
formula:<br />
A<br />
B<br />
Where;<br />
x C<br />
A = is the difference between the amount of interest to be borne by the employee and the amount<br />
of interest payable by the employee in the basis period for a year of assessment;<br />
B = is the aggregate of the balance of the principal amount of housing, education or car loan taken<br />
by the employee in the basis period for a year of assessment or RM300,000, whichever is<br />
lower;<br />
C = is the total aggregate of the principal amount of housing, education or car loan taken by the<br />
employee<br />
35
Form M 2009 Guidebook<br />
36<br />
Self Assessment System<br />
No. Type of Allowance / Perquisite / Gift / Benefit Exemption Limit<br />
Year of<br />
Assessment<br />
* (viii) Gift of fixed line telephone, mobile phone, pager or Personal Digital Assistant Limited to only With effect<br />
(PDA) registered in the name of the employee including the cost of registration 1 unit for each from 2008<br />
and installation.<br />
category of assets<br />
* (ix) Monthly bills for fixed line telephone, mobile phone, pager, Personal Digital Limited to only With effect<br />
Assistant (PDA) and subscription of broadband registered in the name of the 1 line for each from 2008<br />
employee including the cost of registration and installation.<br />
category of assets<br />
However, fixed allowance for telephone is <strong>tax</strong>able.<br />
(x) Gift of new personal computer Limited to 1 unit 2008 to 2010<br />
‘Personal computer’ means a desktop computer, laptop computer and handheld only<br />
computer but does not include a hand phone with computer facilities.<br />
[P.U. (A) 191/2008]<br />
* Where an employer provides allowances, subsidised interest or gifts of the type which qualify for exemption to his<br />
employee and that employee has control over his employer, the exemption is not applicable. Hence, allowances,<br />
subsidised interest or gifts received by that employee is taken to be part of his gross <strong>income</strong> from employment and<br />
<strong>tax</strong>able under paragraph 13(1)(a).<br />
‘Control over his employer’ means:<br />
(a) for a company, the power of an employee to secure, by means of the holding of shares or the possession of<br />
voting power in or in relation to that or any other company, or by virtue of powers conferred by the articles<br />
of association or other document regulating that or any other company, that the affairs of the first mentioned<br />
company are conducted in accordance with the wish of the employee;<br />
(b) for a partnership, the employee is a partner of the employer; or<br />
(c) for a sole proprietor, the employee and the employer are the same person.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Gross salary/ Gross salary / remuneration as per Form EA / EC. - -<br />
remuneration<br />
B Wages Payments received for work / services rendered especially if - -<br />
paid by the hour, day or week.<br />
C Leave pay Gains or profits for any period of leave attributable to the exercise - -<br />
of an employment in Malaysia, constitutes employment <strong>income</strong><br />
derived from Malaysia.<br />
D Overtime pay Payments received in respect of overtime work / services. - -<br />
E Fees<br />
Amount received as per Form EA / EC.<br />
- -<br />
With effect from Year of Assessment 2009, bonus or director’s<br />
F Commissions fee shall, when received in the basis year, be treated as part of - -<br />
G Bonuses<br />
the gross <strong>income</strong> from employment for the basis year in which<br />
it is received and assessed as such.<br />
- -<br />
H Gross tips Tips received from customers. - -<br />
J Perquisites Benefits in cash or in kind which are convertible into money - -<br />
received by an employee from the employer / third parties in<br />
respect of having or exercising the employment.<br />
Perquisites relating to Employee Share Option Scheme (ESOS)<br />
- refer to Public Ruling No. 4/2004 at the LHDNM website.<br />
With effect from Year of Assessment 2009:<br />
For the purpose of ascertaining the gross employment <strong>income</strong><br />
in respect of any right to acquire shares in a company, the<br />
market value of shares listed on any stock exchange, is the<br />
average price which is ascertained by averaging the highest<br />
and lowest price of the shares for the day. In any other case,<br />
the market value of the shares is the net asset value of the<br />
shares for the day.<br />
Perquisites other than ESOS - Refer to Public Ruling No. 1/2006,<br />
its Addendum, Second Addendum and Third Addendum available<br />
at the LHDNM website: http://www.hasil.gov.my
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
K Awards/Rewards Awards / Rewards received from the employer. - -<br />
L Allowances Allowances received may be of various types such as housing - -<br />
allowance, motor vehicle allowance and so forth.<br />
M Fixed line telephone, With effect from year of assessment 2008, the exemption given - -<br />
mobile phone, pager is limited to 1 unit for each category of assets (including the cost<br />
or personal digital of registration and installation).<br />
assistant (PDA)<br />
including cost of The amount to be <strong>tax</strong>ed shall be the value (including the cost of<br />
registration and registration and installation) of the unit(s) exceeding the exemption<br />
installation<br />
given.<br />
(registered under<br />
the employee’s name)<br />
exceeding 1 unit for<br />
each asset<br />
N Monthly bills for fixed With effect from year of assessment 2008, the exemption given - -<br />
line telephone, mobile is limited to 1 line for each category of assets (including the cost<br />
phone, pager, PDA or of registration and installation).<br />
subscription of<br />
broadband including The amount to be <strong>tax</strong>ed shall be the value (including the cost of<br />
cost of registration registration and installation) of the unit(s) exceeding the exemption<br />
and installation given.<br />
(registered under the<br />
employee’s name)<br />
exceeding 1 line for<br />
each asset<br />
P Recreational club Where the type of membership is for <strong>individual</strong>s, the <strong>tax</strong>able - -<br />
membership<br />
benefit shall be the amount paid / reimbursed by the employer<br />
for his employee’s entrance fee and monthly / annual membership<br />
subscription fees for club membership and term membership.<br />
Q Other receipts Other payments received for work / services rendered. - -<br />
R Total Sum of amounts from items A to Q. - -<br />
Transfer this amount to item A1 Working Sheet HK-2.<br />
HK-2.2: COMPUTATION OF TAXABLE GRATUITY<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - E Taxable gratuity Refer to the explanation in the Form M Explanatory Notes or - B1<br />
Appendix B1 in this Guidebook.<br />
F Transfer the amounts from items E4(i) to E4(v) for the preceding - -<br />
years of assessment to Part F Form M.<br />
G Transfer the amount from item E4(vi) for the current year of HK-2 -<br />
assessment to item A2 Working Sheet HK-2.<br />
HK-2.3: COMPUTATION OF TAX ALLOWANCE<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - C Tax Allowance Refer to the explanation in the Form M Explanatory Notes or - B2<br />
Appendix B2 in this Guidebook.<br />
37
Form M 2009 Guidebook<br />
Self Assessment System<br />
HK-2.4:<br />
BENEFITS-IN-KIND (BIK) [PARAGRAPH 13(1)(b)]<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A & B Refer to the explanation in the Form M Explanatory Notes or - B3<br />
Appendix B3 in this Guidebook.<br />
Enter the amount according to the type of benefit received.<br />
C Fixed line telephone, With effect from year of assessment 2008, the exemption given - B3<br />
mobile phone, pager is limited to 1 unit for each category of assets (including the cost<br />
or personal digital of registration and installation).<br />
assistant (PDA)<br />
including cost of The amount to be <strong>tax</strong>ed shall be the value (including the cost of<br />
registration and registration and installation) of the unit(s) exceeding the exemption<br />
installation<br />
given.<br />
(registered under<br />
the employer’s name)<br />
exceeding 1 unit for<br />
each asset<br />
D Monthly bills for fixed With effect from year of assessment 2008, the exemption given - B3<br />
line telephone, mobile is limited to 1 line for each category of assets (including the cost<br />
phone, pager, PDA or of registration and installation).<br />
subscription of<br />
broadband including The amount to be <strong>tax</strong>ed shall be the value (including the cost of<br />
cost of registration registration and installation) of the unit(s) exceeding the exemption<br />
and installation given.<br />
(registered under the<br />
employer’s name)<br />
exceeding 1 line for<br />
each asset<br />
E - J Refer to the explanation in the Form M Explanatory Notes or - B3<br />
Appendix B3 in this Guidebook.<br />
Enter the amount according to the type of benefit received.<br />
K Total Sum of amounts from items A to J. HK-2 -<br />
Transfer this amount to item B Working Sheet HK-2.<br />
HK-2.5: VALUE OF LIVING ACCOMMODATION BENEFIT [PARAGRAPH 13(1)(c)]<br />
With effect from Year of Assessment 2009, gross <strong>income</strong> from perquisite in respect of any right to acquire shares in a company<br />
shall be excluded from the gross employment <strong>income</strong> under paragraph 13(1)(a) when computing the value of living accomodation<br />
benefit.<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Job status Enter ‘X‘ in the relevant box to indicate the current job status. - -<br />
B Type of living Enter ‘X‘ according to the type of living accommodation provided. - -<br />
accommodation<br />
C Share of living Enter ‘X‘ in the relevant box. - -<br />
accommodation If shared, indicate your share of the living accommodation provided<br />
(X) and the living accommodation provided as a whole (Y).<br />
Example:<br />
If the living accommodation is shared equally by you and three<br />
other employees, then your share is 1/4.<br />
Enter:<br />
Share of accommodation ( X ) 1 ( Y ) 4<br />
38
Form M 2009 Guidebook Self Assessment System<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
If the living accommodation is partly used to advance the interests<br />
of the employer, indicate the portion of the premise used for such<br />
purpose and your share of the living accommodation provided.<br />
Example:<br />
If half of the living accommodation is used for official purpose,<br />
then your share is 1/2.<br />
Enter:<br />
Share of accommodation ( X ) 1 ( Y ) 2<br />
D Period for which the State the length of the period for which the accommodation is - -<br />
living accommodation provided in number of months.<br />
is provided<br />
E Length of employment State the length of employment during the current year in number - -<br />
in the current year of months.<br />
F Defined value Refer to Appendix B4 in this Guidebook on the definition and - B4<br />
computation of the ‘defined value’ of the living accommodation<br />
provided in the basis year.<br />
G Receipts under Transfer the amount from item A5 Working Sheet HK-2 for the HK-2 -<br />
paragraph 13(1)(a) purpose of computation in item H.<br />
H 1. 30% of G for A2 Enter the result from the computation of G x 30/100 in this box. - -<br />
2. 3% of G for A1 Enter the result from the computation of G x 3/100 in this box. - -<br />
J1 Value of living Refer to the explanation in the Form M Explanatory Notes or HK-2 B4<br />
to accommodation Appendix B4 in this Guidebook.<br />
J3.2 benefit subject<br />
to <strong>tax</strong><br />
Select the appropriate category, compute and enter the amount<br />
derived in the box provided.<br />
Transfer amount Z to item C Working Sheet HK-2.<br />
HK-2.6:<br />
REFUND FROM UNAPPROVED PENSION OR PROVIDENT FUND, SCHEME OR SOCIETY<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A Employer’s Enter the amount of employer’s contribution. HK-2 -<br />
contribution<br />
Transfer this amount to item D Working Sheet HK-2.<br />
B Employee’s Enter the amount of employee’s contribution. - -<br />
contribution<br />
C Total Sum of amounts from items A and B. - -<br />
HK-2.7: COMPUTATION OF TAXABLE COMPENSATION<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - D Taxable Refer to the explanation in the Form M Explanatory Notes or HK-2 B5<br />
compensation Appendix B5 in this Guidebook.<br />
Transfer amount D to item E Working Sheet HK-2.<br />
39
Form M 2009 Guidebook<br />
Self Assessment System<br />
HK-3:<br />
TAX DEDUCTION UNDER SECTION 51 OF FINANCE ACT 2007 (DIVIDENDS)<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - D Tax deduction under This working sheet is prepared for use in the computation of gross - -<br />
section 51 of Finance <strong>income</strong> from dividends and the <strong>tax</strong> deducted under section 51 of<br />
Act 2007 (dividends) Finance Act 2007.<br />
HK-4:<br />
PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - D Particulars of This working sheet is provided for the purpose of computing the - -<br />
properties/assets statutory <strong>income</strong> from rents.<br />
and total rental<br />
HK-6:<br />
TAX DEDUCTION UNDER SECTION 110 (OTHERS)<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - G Tax deduction under This working sheet is prepared for use where there is a claim for - -<br />
section 110 (other credit in respect of <strong>income</strong> (other than dividends) from which <strong>tax</strong><br />
<strong>income</strong>)<br />
has been withheld / charged and remitted to LHDNM in accordance<br />
with the provisions of <strong>income</strong> <strong>tax</strong>.<br />
Use this working sheet to compute the gross <strong>income</strong> and <strong>tax</strong><br />
deducted under section 110 in respect of interest, royalties,<br />
special classes of <strong>income</strong> under section 4A, <strong>income</strong> from trust<br />
bodies including Real Estate Invesrment Trusts (REIT) and<br />
Property Trust Funds (PTF) and other relevant <strong>income</strong>.<br />
HK-9:<br />
CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES<br />
WITHOUT DOUBLE TAXATION AGREEMENT<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A - H Claim for section 133 This is unilateral credit allowed in respect of any foreign <strong>income</strong> - -<br />
<strong>tax</strong> relief - Income on which foreign <strong>tax</strong> has been paid in a country without any<br />
from countries Double Taxation Agreement with Malaysia.<br />
without Double This shall not exceed half the foreign <strong>tax</strong> payable on that <strong>income</strong>.<br />
Taxation Agreement<br />
This working sheet is provided for the calculation of:-<br />
<strong>income</strong> from countries without any Double Taxation Agreement<br />
with Malaysia; and<br />
claim for <strong>tax</strong> relief pursuant to section 133 of ITA 1967.<br />
40
Form M 2009 Guidebook Self Assessment System<br />
HK-10:<br />
INSTALMENTS / SCHEDULAR TAX DEDUCTIONS PAID<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
A<br />
Deductions made by the employer in the current year<br />
A1 Employer’s E No. Enter the E file reference number of the employer who made the - -<br />
deductions.<br />
A2 Period of Deduction State the period of deduction for which the deductions were made - -<br />
in the current year.<br />
A3 Schedular Tax Schedular Tax Deductions (STD) made by the employer in the - -<br />
Deductions (STD) current year in respect of current year’s <strong>income</strong> (including<br />
deductions for bonus and director’s fee).<br />
A4 CP38 Deductions Deductions made by the employer according to the CP38 (Direction - -<br />
To Deduct From The Remuneration) for payment of the previous<br />
years’ <strong>tax</strong> liability.<br />
A5 Deductions for Zakat Deductions for zakat made by the employer in the current year. - -<br />
B<br />
Schedular Tax Deductions made by the employer in the current year in respect of previous<br />
years <strong>income</strong><br />
B1 Employer’s E No. Enter the E file reference number of the employer who deducts. - -<br />
B2 Year/Period of The year or period for which the previous year’s <strong>income</strong> is paid. - -<br />
Income<br />
B3 Schedular Tax Schedular Tax Deductions (STD) made in the current year due - -<br />
Deductions (STD) to previous years’ <strong>income</strong> (excluding deductions for bonus and<br />
director’s fee).<br />
C Instalments paid in Instalment payments made under the direction of CP500 or CP503 - -<br />
respect of CP500 in respect of current year’s <strong>income</strong>.<br />
or CP503<br />
D Payments made for Payments made in the current year other than A, B and C with - -<br />
the current year other regard to the current year’s <strong>income</strong>.<br />
than A, B and C<br />
E Total Sum of amounts from items A3, C and D. - -<br />
Transfer this amount to item E2 Form M.<br />
HK-11:<br />
BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)<br />
Item Subject Explanation Working Appendix<br />
Sheet<br />
Basis year payments Use this working sheet to report the details of payments made - -<br />
to <strong>non</strong>-<strong>resident</strong>s in the basis year to <strong>non</strong>-<strong>resident</strong>s subject to the withholding <strong>tax</strong><br />
(withholding <strong>tax</strong>) provision of sections 107A, 109, 109A, 109B and 109F.<br />
41
HK-1:<br />
COMPUTATION OF STATUTORY INCOME FROM BUSINESS<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Business Registration No.<br />
Business<br />
Enter ‘X’ in the relevant box.<br />
Type of Business<br />
1 2 3 4 5<br />
Year of Assessment<br />
Business Code<br />
Item Amount (RM)<br />
A. BALANCE AS PER PROFIT<br />
AND LOSS ACCOUNT<br />
+ –<br />
LESS:<br />
SEPARATION OF INCOME BY CLASS<br />
Dividend <strong>income</strong><br />
Rental <strong>income</strong><br />
Royalty <strong>income</strong><br />
Interest <strong>income</strong><br />
Other <strong>income</strong><br />
B. TOTAL NON-BUSINESS INCOME<br />
C. TOTAL BUSINESS INCOME ( A - B )<br />
D. ADJUSTMENT OF BUSINESS INCOME<br />
ADD:<br />
1. Non-allowable losses:<br />
Loss on disposal of assets<br />
Foreign exchange losses<br />
Loss from investments<br />
.................................................<br />
.................................................<br />
TOTAL<br />
2. Surplus recovered expenditure<br />
(mining)<br />
3. TOTAL ( D1 + D2 )<br />
Working Sheet page - 1
LESS:<br />
4. Non-<strong>tax</strong>able gains/<strong>income</strong> entered in the profit and loss account:<br />
Profit on disposal of assets<br />
Foreign exchange gain<br />
Profit from investments<br />
.................................................................<br />
.................................................................<br />
TOTAL<br />
5. TOTAL ( D3 - D4 )<br />
E. BUSINESS INCOME ( C + D5 )<br />
F. ADJUSTMENT OF BUSINESS EXPENDITURE<br />
ADD:<br />
1. Non-allowable expenditure and charges:<br />
1.1 Depreciation<br />
1.2 Own salary, allowances, bonus, EPF<br />
1.3 Entertainment<br />
1.4 Gifts<br />
1.5 Donations<br />
1.6 Penalties/Fines/Compound<br />
1.7 Withdrawal of stock in trade for own use<br />
1.8 Cash drawings<br />
1.9 Provision for bad/doubtful debts<br />
1.10 Initial/Termination of business expenditure<br />
1.11 Capital expenditure<br />
1.12 Legal fees<br />
1.13 Expenditure on interest<br />
1.14 Restriction on EPF<br />
1.15 Assets written off<br />
1.16 Personal expenditure:<br />
(a) Travelling/Accommodation<br />
(b) Use of motor vehicle(s)<br />
(c) Household benefits<br />
(d) Telephones/Handphones<br />
(e) Fees/Subscriptions (unrelated to the business)<br />
(f) Seminars<br />
(g) Medical<br />
1.17 Other expenditure<br />
(Please specify ............................................)<br />
TOTAL ( 1.1 to 1.17 )<br />
Working Sheet page - 2
LESS:<br />
2. Mining allowance<br />
3. Surplus residual expenditure (mining)<br />
4. Further deductions:<br />
4.1 .....................................................<br />
4.2 .....................................................<br />
4.3 .....................................................<br />
5. TOTAL ( F2 + F3 + F4 )<br />
6. TOTAL ADJUSTED EXPENDITURE<br />
( F1 - F5 )<br />
G. ADJUSTED INCOME ( E + F6 )<br />
OR<br />
H. ADJUSTED LOSS ( F6 – E )<br />
If G (Adjusted Income) - Proceed to item J for further computation.<br />
If H (Adjusted Loss) - Transfer this amount to item D1 Working Sheet HK-1.3.<br />
Then, proceed to items J and K to compute the balance<br />
of capital allowance to be carried forward.<br />
J. COMPUTATION OF STATUTORY INCOME<br />
1. ADJUSTED INCOME<br />
(Enter ‘0’ in this box if there is adjusted loss for item H)<br />
2. ADD: Balancing charge (amount from item A5 Working Sheet HK-1.2)<br />
3. TOTAL ( J1 + J2 )<br />
4. LESS: Capital allowance absorbed<br />
(amount as per item K4 but restricted to the amount in item J3)<br />
5. STATUTORY INCOME ( J3 - J4 )<br />
K. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)<br />
1. Balance brought forward<br />
ADD:<br />
2. Balancing allowance (amount from item B3 Working Sheet HK-1.2)<br />
3. Capital allowance (amount from item C5 Working Sheet HK-1.2)<br />
4. TOTAL ( K1 + K2 + K3 )<br />
LESS:<br />
5. Capital allowance absorbed in the current year<br />
(amount as per item J4)<br />
6. Balance carried forward ( K4 - K5 )<br />
Working Sheet page - 3
HK-1B1: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS<br />
Name<br />
Tax Reference No. D<br />
Business Registration No.<br />
Partnership Business<br />
Enter ‘X’ in the relevant box.<br />
1 2 3 4 5<br />
Year of Assesment<br />
Item Amount (RM)<br />
A. Adjusted <strong>income</strong> from partnership business<br />
(amount from items A13 and A19 of CP30)<br />
If loss, enter ‘0’ in this box and transfer the amount of adjusted loss<br />
to item D2 of Working Sheet HK-1.3. Proceed with your computation<br />
for items B to F below (if applicable)<br />
ADD:<br />
B. Balancing charge (amount from items A14 and A20 of CP30)<br />
C. TOTAL ( A + B )<br />
LESS:<br />
D. Capital allowance absorbed<br />
(amount as per item F3 but restricted to the amount in item C)<br />
E. STATUTORY INCOME ( C - D )<br />
F. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)<br />
1. Balance brought forward<br />
ADD:<br />
2. Balancing allowance and capital allowance<br />
(amount from items A15 and A21 of CP30)<br />
3. TOTAL ( F1 + F2 )<br />
LESS:<br />
4. Capital allowance absorbed in the current year<br />
(amount as per item D)<br />
5. Balance carried forward ( F3 - F4 )<br />
Working Sheet page - 4
HK-1E: COMPUTATION OF STATUTORY INCOME FROM PIONEER BUSINESS<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Business Registration No.<br />
Enter ‘X’ in the relevant box. Select one only. Use separate working sheet for each type of promoted activity/product.<br />
APPROVAL UNDER PROMOTION OF INVESTMENTS ACT 1986:<br />
APPLICATION FOR INCENTIVE MADE BEFORE 1/1/1991<br />
100% ADJUSTED INCOME EXEMPTED<br />
APPLICATION FOR INCENTIVE MADE ON OR AFTER 1/1/1991<br />
100% STATUTORY INCOME EXEMPTED<br />
85% STATUTORY INCOME EXEMPTED<br />
70% STATUTORY INCOME EXEMPTED<br />
TYPE OF PROMOTED ACTIVITY / PRODUCT<br />
Business<br />
Enter ‘X’ in the relevant box.<br />
Type of Business<br />
1 2 3 4 5<br />
Year of Assessment<br />
Business Code<br />
Item<br />
Amount (RM)<br />
A. BALANCE AS PER PROFIT<br />
AND LOSS ACCOUNT<br />
+ –<br />
LESS:<br />
SEPARATION OF INCOME BY CLASS<br />
Dividend <strong>income</strong><br />
Rental <strong>income</strong><br />
Royalty <strong>income</strong><br />
Interest <strong>income</strong><br />
Other <strong>income</strong><br />
B. TOTAL NON-BUSINESS INCOME<br />
C. TOTAL BUSINESS INCOME ( A - B )<br />
Working Sheet page - 5
D. ADJUSTMENT OF BUSINESS INCOME<br />
ADD:<br />
1. Non-allowable losses:<br />
Loss on disposal of assets<br />
Foreign exchange losses<br />
Loss from investments<br />
.................................................<br />
.................................................<br />
TOTAL<br />
LESS:<br />
2. Non-<strong>tax</strong>able gains/<strong>income</strong> entered in the profit and loss account:<br />
Profit on disposal of assets<br />
Foreign exchange gain<br />
Profit from investments<br />
..................................................<br />
..................................................<br />
TOTAL<br />
3. TOTAL ( D1 - D2 )<br />
E. BUSINESS INCOME ( C + D3 )<br />
F. ADJUSTMENT OF BUSINESS EXPENDITURE<br />
ADD:<br />
1. Non-allowable expenditure and charges:<br />
1.1 Depreciation<br />
1.2 Own salary, allowances, bonus, EPF<br />
1.3 Entertainment<br />
1.4 Gifts<br />
1.5 Donations<br />
1.6 Penalties/Fines/Compound<br />
1.7 Withdrawal of stock in trade for own use<br />
1.8 Cash drawings<br />
1.9 Provision for bad/doubtful debts<br />
1.10 Initial/Termination of business expenditure<br />
1.11 Capital expenditure<br />
1.12 Legal fees<br />
1.13 Expenditure on interest<br />
1.14 Restriction on EPF<br />
1.15 Assets written off<br />
Working Sheet page - 6
1.16 Personal expenditure:<br />
(a) Travelling/Accommodation<br />
(b) Use of motor vehicle(s)<br />
(c) Household benefits<br />
(d) Telephones/Handphones<br />
(e) Fees/Subscriptions (unrelated to the business)<br />
(f) Seminars<br />
(g) Medical<br />
1.17 Other expenditure<br />
(Please specify ............................................)<br />
TOTAL ( 1.1 to 1.17 )<br />
LESS:<br />
2. Further deductions:<br />
2.1 .....................................................<br />
2.2 .....................................................<br />
2.3 .....................................................<br />
3. TOTAL ADJUSTED EXPENDITURE<br />
( F1 - F2 )<br />
G. ADJUSTED INCOME ( E + F3 )<br />
OR<br />
H. ADJUSTED LOSS ( F3 – E )<br />
If G (Adjusted Income) - Proceed to item J for further computation.<br />
If H (Adjusted Loss) - Transfer this amount to item B Working Sheet HK-1.4.<br />
J. COMPUTATION OF STATUTORY INCOME<br />
1. ADJUSTED INCOME<br />
(Enter ‘0’ in this box if there is adjusted loss for item H)<br />
2. ADD: Balancing charge<br />
3. TOTAL ( J1 + J2 )<br />
4. LESS: Capital allowance absorbed<br />
(amount as per item N4 but restricted to the amount in item J3)<br />
5. STATUTORY INCOME ( J3 - J4 )<br />
Working Sheet page - 7
K. Computation of the <strong>tax</strong>able and <strong>tax</strong> exempt statutory <strong>income</strong><br />
1. Taxable statutory <strong>income</strong> =<br />
% x<br />
(J5)<br />
=<br />
2. Tax exempt statutory <strong>income</strong> =<br />
% x<br />
(J5)<br />
=<br />
L. Please use the following columns for deduction of losses (if any).<br />
1. Adjusted <strong>income</strong> (amount from item J1)<br />
OR<br />
2. Statutory <strong>income</strong> (amount from item J5)<br />
M. COMPUTATION OF TAX EXEMPT PIONEER INCOME<br />
1. Amount from item K2 / L1 / L2<br />
LESS:<br />
2. Section 21A PIA 1986 loss<br />
(Non-promoted activity/product)<br />
3. Section 25(2) PIA 1986 loss<br />
[(Pioneer loss brought forward and current year’s<br />
pioneer losses from other pioneer businesses (if any)]<br />
4. TAX EXEMPT PIONEER INCOME (M1 - M2 - M3)<br />
N. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)<br />
1. Balance brought forward<br />
ADD:<br />
2. Balancing allowance<br />
3. Capital allowance<br />
4. TOTAL (N1 + N2 + N3)<br />
LESS:<br />
5. Capital allowance absorbed in the current year<br />
(amount as per item J4)<br />
6. Balance carried forward (N4 - N5)<br />
Working Sheet page - 8
Item<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
Class<br />
11 TOTAL<br />
Residual life<br />
of the mine<br />
Residual<br />
expenditure<br />
b/f<br />
Development<br />
expenditure<br />
Total<br />
( C + D )<br />
Recovered<br />
expenditure<br />
Total<br />
( E - F )<br />
Mining<br />
allowance<br />
Surplus<br />
residual<br />
expenditure<br />
Surplus<br />
recovered<br />
expenditure<br />
Residual<br />
expenditure<br />
c/f<br />
= X years<br />
= X years<br />
HK-1.1<br />
Note: The allowance is arrived at by dividing the residual expenditure at the end of the basis period by the residual life of the mine at the beginning of<br />
the basis period.<br />
Where the accounting period is less or more than 12 months, the allowance is decreased or increased according to time basis.<br />
A B C D E F G H J K L<br />
Expected Life of the Mine: 1. Total acreage of deposits available for dredging or other mining operations<br />
HK-1.1: MINING ALLOWANCE<br />
Year Of Assessment<br />
Name<br />
Tax Reference No.<br />
(Transfer the amounts from items 11H, 11J and 11K to Working Sheet 1.1A)<br />
Expected acreage to be dredged, etc., annually<br />
OR<br />
2. Total estimated deposits in tons/piculs<br />
Expected rate of annual production in tons/piculs<br />
Working Sheet page - 9
MINING ALLOWANCE INDEX<br />
Class Type of Asset Allowance Reference<br />
A1<br />
Cost of acquisition of the mine or rights in or over the mine,<br />
a. Roads, tramways,<br />
b. Workshops, stores and quarters.<br />
A2<br />
Cost of prospecting new or existing mine;<br />
a. Sinking shafts, tunnelling and underground development; As per computation Section 34(6)(c)<br />
prepared<br />
b. Works in connection with water and power supply, roads, under this Schedule Paragraphs 3 and 5<br />
tramways, railway sidings, tailings, retention and slime<br />
Schedule 2 ITA<br />
disposal; and 1967<br />
c. Construction of buildings including quarters for the mining<br />
staff.<br />
A3<br />
General administration and management expenses before<br />
the commencement of production or during the temporary<br />
<strong>non</strong>-production period.<br />
COMPUTATION OF THE EXPECTED LIFE OF THE MINE<br />
The expected life of the mine is computed as follows:<br />
1. Total acreage of deposits available for dredging or<br />
other mining operations (T)<br />
Expected acreage to be dredged, etc., annually (M)<br />
= X years<br />
Or<br />
T<br />
M<br />
= X years<br />
2. Total estimated deposits in tons/piculs (P)<br />
Expected rate of annual production in tons/piculs (K)<br />
= X years<br />
Or<br />
P<br />
K<br />
= X years<br />
Working Sheet page - 10
HK-1.1A: SUMMARY OF MINING ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
ATTACHMENT 1<br />
ATTACHMENT 2<br />
ATTACHMENT 3<br />
ATTACHMENT 4<br />
ATTACHMENT 5<br />
A B C<br />
Surplus Recovered Mining Allowance Surplus Residual<br />
Expenditure [Section 34 & Expenditure [Section 34 &<br />
[Subsection 30(3)] Paragraph 3 Schedule 2] Paragraph 12 Schedule 2]<br />
TOTAL<br />
(Transfer this amount to item (Transfer this amount to item (Transfer this amount to item<br />
D2 Working Sheet HK-1) F2 Working Sheet HK-1) F3 Working Sheet HK-1)<br />
Working Sheet page - 11
HK-1.2:<br />
SUMMARY OF CAPITAL ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A. BALANCING CHARGE Working Sheet<br />
1. Qualifying agriculture expenditure HK-1.2.1A<br />
2. Qualifying forest expenditure HK-1.2.2A<br />
3. Industrial building HK-1.2.3A<br />
4. Plant and machinery HK-1.2.4A<br />
5. TOTAL<br />
(Transfer this amount to item J2 Working Sheet HK-1 / J2 Working Sheet HK-1E)<br />
B. BALANCING ALLOWANCE<br />
1. Industrial building HK-1.2.3A<br />
2. Plant and machinery HK-1.2.4A<br />
3. TOTAL<br />
(Transfer this amount to item K2 Working Sheet HK-1 / N2 Working Sheet HK-1E)<br />
C. CURRENT YEAR CAPITAL ALLOWANCE<br />
1. Qualifying agriculture expenditure HK-1.2.1A<br />
2. Qualifying forest expenditure HK-1.2.2A<br />
3. Industrial building HK-1.2.3A<br />
4. Plant and machinery HK-1.2.4A<br />
5. TOTAL<br />
(Transfer this amount to item K3 Working Sheet HK-1 / N3 Working Sheet HK-1E )<br />
Working Sheet page - 12
HK-1.2.1<br />
HK-1.2.1: AGRICULTURE ALLOWANCE<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A B C D E F G H J K L M N<br />
Item<br />
Class<br />
Date of Residual<br />
Date of Year of Rate<br />
expenditure<br />
disposal assessment %<br />
Cost expenditure<br />
incurred b/f<br />
Annual<br />
allowance<br />
Residual<br />
expenditure<br />
c/f<br />
Grant/<br />
Subsidy<br />
Agriculture<br />
charge<br />
Agriculture<br />
allowance<br />
Accumulated<br />
allowance<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11 TOTAL<br />
12 AGRICULTURE CHARGE ( 11K + 11L ) (Transfer this amount to Working Sheet HK-1.2.1A)<br />
13 AGRICULTURE ALLOWANCE ( 11M ) (Transfer this amount to Working Sheet HK-1.2.1A)<br />
NOTE:<br />
Agriculture charge on an asset which is disposed of within 6 years from the date on which the expenditure was incurred or deemed incurred, is:<br />
(i) Value N or<br />
(ii) N/Y * where the agriculture charge is spread equally over the years of assessment for which the agriculture allowances were given<br />
(Proviso to paragraph 27 Schedule 3).<br />
* ‘Y’ is the number of years of assessment for which the agriculture allowances were given to the business.<br />
Working Sheet page - 13
AGRICULTURE ALLOWANCE INDEX<br />
Class<br />
Type of Asset<br />
Reference<br />
(Schedule 3)<br />
Annual Allowance<br />
Rate (%) Reference (Schedule 3)<br />
B1<br />
Qualifying agriculture expenditure:<br />
a. Clearing and preparation of land for the<br />
purposes of agriculture<br />
Paragraph 7 (1)(a)<br />
b. Planting (but not replanting) of crops on land<br />
cleared for planting Paragraph 7 (1)(b) 50 Paragraph 23<br />
c. Construction on a farm of a road or bridge Paragraph 7 (1)(c)<br />
B2<br />
Construction of a building for the welfare of<br />
persons or as living accommodation for<br />
persons, employed in or in connection with<br />
the working of that farm Paragraph 7 (1)(d) 20 Paragraph 22(a)<br />
B3<br />
Buildings<br />
a. Office<br />
b. Building for the purpose of working the farm Paragraph 7 (1)(d) 10 Paragraph 22 (b)<br />
Working Sheet page - 14
HK-1.2.1A:<br />
SUMMARY OF AGRICULTURE ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A<br />
Agriculture<br />
Charge<br />
B<br />
Agriculture<br />
Allowance<br />
ATTACHMENT 1<br />
ATTACHMENT 2<br />
ATTACHMENT 3<br />
ATTACHMENT 4<br />
ATTACHMENT 5<br />
TOTAL<br />
(Transfer this amount to item (Transfer this amount to item<br />
A1 Working Sheet HK-1.2) C1 Working Sheet HK-1.2)<br />
Working Sheet page - 15
HK-1.2.2<br />
HK-1.2.2: FOREST ALLOWANCE<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A B C D E F G H J K L<br />
Date of<br />
Date of Year of Rate<br />
Residual<br />
Forest<br />
Residual<br />
Forest<br />
Accumulated<br />
Item Class expenditure<br />
disposal Assessment %<br />
Cost expenditure<br />
allowance<br />
expenditure<br />
charge<br />
forest<br />
incurred<br />
b/f<br />
c/f<br />
allowance<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11 TOTAL<br />
12 FOREST CHARGE ( 11K ) (Transfer this amount to Working Sheet HK-1.2.2A)<br />
13 FOREST ALLOWANCE ( 11H ) (Transfer this amount to Working Sheet HK-1.2.2A)<br />
NOTE:<br />
Forest charge on an asset which is disposed, is:<br />
(i) Value L or<br />
(ii) L/Y * where the forest charge is spread equally over the years of assessment for which the forest allowances were given.<br />
(Proviso to paragraph 32 Schedule 3)<br />
* ‘Y’ is the number of years of assessment for which the forest allowances were given to the business.<br />
Working Sheet page - 16
FOREST ALLOWANCE INDEX<br />
Class<br />
Type of Asset<br />
Reference<br />
(Schedule 3)<br />
Rate (%)<br />
Annual Allowance<br />
Reference<br />
(Schedule 3)<br />
C1 Expenditure for the purpose of a business which<br />
consists wholly or partly of the extraction of timber<br />
from the forest: Paragraph 8(1)(a) 10 Paragraph 30(b)<br />
a. Road<br />
b. Building<br />
C2 Expenditure for the welfare of persons employed in<br />
or in connection with the extraction of timber from<br />
the forest: Paragraph 8(1)(b) 20 Paragraph 30(a)<br />
a. Building<br />
b. Living accommodation<br />
Working Sheet page - 17
HK-1.2.2A:<br />
SUMMARY OF FOREST ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A<br />
Forest<br />
Charge<br />
B<br />
Forest<br />
Allowance<br />
ATTACHMENT 1<br />
ATTACHMENT 2<br />
ATTACHMENT 3<br />
ATTACHMENT 4<br />
ATTACHMENT 5<br />
TOTAL<br />
(Transfer this amount to item (Transfer this amount to item<br />
A2 Working Sheet HK-1.2) C2 Working Sheet HK-1.2)<br />
Working Sheet page - 18
HK-1.2.3<br />
HK-1.2.3: INDUSTRIAL BUILDING ALLOWANCE<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A B C D E F G H J K L M N<br />
Item<br />
Class<br />
Date of<br />
purchase/<br />
completion of<br />
construction<br />
Date of Year of Rate<br />
disposal assessment %<br />
Cost<br />
Residual<br />
expenditure<br />
b/f<br />
Residual<br />
Initial Annual expenditure Disposal Balancing Balancing<br />
allowance allowance c/f value charge allowance<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11 TOTAL<br />
12 BALANCING CHARGE (11M) (Transfer this amount to Working Sheet HK-1.2.3A)<br />
13 BALANCING ALLOWANCE (11N) (Transfer this amount to Working Sheet HK-1.2.3A)<br />
14 INDUSTRIAL BUILDING ALLOWANCE (11H + 11J) (Transfer this amount to Working Sheet HK-1.2.3A)<br />
Working Sheet page - 19
Class<br />
Type of Industrial Building<br />
INDUSTRIAL BUILDING ALLOWANCE INDEX<br />
Reference<br />
[Schedule 3<br />
and P.U.(A)]<br />
Initial Allowance<br />
Reference<br />
[Schedule 3 & P.U.(A)]<br />
Annual Allowance<br />
D1 Common Industrial Bulidings: Paragraph 63 & 64<br />
a Factory<br />
b Dock, wharf, jetty or other similar building<br />
c Warehouse (with factory)<br />
d Supply of water, electricity and<br />
telecommunication services<br />
e Agriculture<br />
f Mining<br />
g Canteen, rest-room, recreation room, lavatory, Paragraph 65<br />
bathhouse, bathroom or wash-room (with<br />
industrial building) 10 Paragraph 12 3 Paragraph 16<br />
h Building for the welfare or living accommodation<br />
of persons employed in the working of a farm<br />
i Private hospital Paragraph 37A<br />
j Nursing home<br />
k Maternity home<br />
l Building for the purpose of approved research Paragraph 37B<br />
m Building for use in approved service project Paragraph 37E<br />
under Schedule 7B<br />
n Hotel registered with the Ministry of Tourism Paragraph 37F<br />
o Airport Paragraph 37G<br />
p Approved motor racing circuit Paragraph 37H<br />
q Public road and ancillary structures on which Paragraph 67A 10 Paragraph 12 6 P.U. (A) 87/1986<br />
expenditure is recoverable through toll<br />
collection<br />
r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003<br />
D2 Other Industrial Buildings<br />
a Warehouse for purpose of storage of goods for Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C<br />
export or imported goods to be processed and<br />
distributed or re-exported<br />
b Living accommodation for <strong>individual</strong>s employed<br />
in the following businesses: Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)<br />
– Manufacturing<br />
– Hotel<br />
– Tourism<br />
– Approved service project<br />
c Child care facilities Paragraph 42A(2) NIL Paragraph 42A(1) 10 Paragraph 42A(2)<br />
d Building for:<br />
– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B<br />
– Approved educational institution<br />
e Building for the purpose of approved:<br />
– Industrial training Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C<br />
– Technical training<br />
– Vocational training<br />
D3 Building constructed for use as living Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 16<br />
accommodation of employed <strong>individual</strong>s (with<br />
industrial building)<br />
D4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16A<br />
lease-transfer agreement with the Government<br />
D5 Building constructed or purchased for use by an P.U.(A) 202/2006 & NIL P.U.(A) 202/2006 & 10 P.U.(A) 202/2006 &<br />
approved Multimedia Super Corridor (MSC) P.U.(A) 317/2006 P.U.(A) 317/2006 P.U.(A) 317/2006<br />
status company<br />
Rate<br />
(%)<br />
Rate<br />
(%)<br />
Reference<br />
[Schedule 3 & P.U.(A)]<br />
Working Sheet page - 20
HK-1.2.3A:<br />
SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A B C<br />
Balancing Balancing Industrial<br />
Charge Allowance Building<br />
Allowance<br />
ATTACHMENT 1<br />
ATTACHMENT 2<br />
ATTACHMENT 3<br />
ATTACHMENT 4<br />
ATTACHMENT 5<br />
TOTAL<br />
(Transfer this amount to item (Transfer this amount to item (Transfer this amount to item<br />
A3 Working Sheet HK-1.2) B1 Working Sheet HK-1.2) C3 Working Sheet HK-1.2)<br />
Working Sheet page - 21
HK-1.2.4<br />
HK-1.2.4: PLANT AND MACHINERY ALLOWANCE<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
Item<br />
1<br />
A B C D E F G H J K L M N P<br />
Class<br />
Date of<br />
purchase<br />
Date of<br />
disposal<br />
First year of<br />
assessment<br />
which qualifies<br />
Rate<br />
%<br />
Qualifying<br />
expenditure<br />
Residual<br />
expenditure<br />
b/f<br />
Instalment<br />
payments<br />
Initial<br />
allowance<br />
Annual<br />
allowance/<br />
Allowance<br />
claimed on<br />
small value<br />
assets<br />
Residual<br />
expenditure<br />
c/f<br />
Disposal<br />
value<br />
Balancing<br />
charge<br />
Balancing<br />
allowance<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11 TOTAL<br />
12 BALANCING CHARGE (11N) (Transfer this amount to Working Sheet HK-1.2.4A)<br />
13 BALANCING ALLOWANCE (11P) (Transfer this amount to Working Sheet HK-1.2.4A)<br />
14 CAPITAL ALLOWANCE (11J + 11K) (Transfer this amount to Working Sheet HK-1.2.4A)<br />
Note: Balancing charge (M - G) = Disposal value (M) exceeds the residual expenditure (G) at the date of disposal.<br />
Balancing allowance (G - M) = Residual expenditure (G) at the date of disposal exceeds the disposal value (M).<br />
Working Sheet page - 22
Class<br />
PLANT AND MACHINERY ALLOWANCE INDEX<br />
Type of Asset<br />
E1 Heavy machinery/Motor vehicle:<br />
a. General 20 Paragraph 10 20 P.U.(A)52/2000<br />
b. Building and construction industry 30 P.U.(A)294/1998 20 P.U.(A)52/2000<br />
c. Timber industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000<br />
d. Tin mining industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000<br />
e. Imported heavy machinery 10 P.U.(A)474/1997 10 P.U.(A)474/1997<br />
f. Heavy machinery/Motor vehicle subject to<br />
provisions under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U(A)52/2000<br />
E2 Plant and machinery:<br />
a. General 20 Paragraph 10 14 P.U.(A)52/2000<br />
b. Building and construction industry 30 P.U.(A)294/1998 14 P.U.(A)52/2000<br />
c. Timber industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000<br />
d. Tin mining industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000<br />
e. Plant and machinery subject to provisions under<br />
paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 14 P.U.(A)52/2000<br />
E3 Others:<br />
a. General 20 Paragraph 10 10 P.U.(A)52/2000<br />
b. Building and construction industry 30 P.U.(A)294/1998 10 P.U.(A)52/2000<br />
c. Timber industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000<br />
d. Tin mining industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000<br />
e. Others subject to provisions under paragraphs<br />
2A and 2C Schedule 3 NIL Paragraph 13A 10 P.U.(A)52/2000<br />
Rate<br />
(%)<br />
E4 Special / Specific purpose plant and machinery/<br />
equipment for:<br />
a. Storage, treatment and disposal of scheduled wastes; 40 P.U.(A) 339/1995; 20 P.U.(A) 339/1995;<br />
and recycling of wastes and P.U.(A) 505/2000 and P.U.(A) 505/2000<br />
b. Natural gas refuelling 40 P.U.(A) 265/1997 20 P.U.(A) 265/1997<br />
c. Control of wastes and pollution of environment 40 P.U.(A) 295/1998 20 P.U.(A) 295/1998<br />
d. Conservation of energy 40 P.U.(A) 349/2003 and 20 P.U.(A) 349/2003 and<br />
P.U.(A) 64/2006 P.U.(A) 64/2006<br />
e. Special plant and machinery subject to provisions<br />
under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U.(A) 52/2000<br />
f Purposes of a qualifying project under Schedule 7A 40 P.U.(A) 506/2000 20 P.U.(A) 506/2000<br />
g Controlling the quality of electric power 20 P.U.(A) 87/2005 40 P.U.(A) 87/2005<br />
h Generating energy using renewable energy 20 P.U.(A) 88/2005 and 80 P.U.(A) 88/2005 and<br />
resources [revoked with effect from Year of P.U.(A) 115/2005 P.U.(A) 115/2005<br />
Assessment 2008 via P.U. (A) 107/2008]<br />
i Agriculture sector 20 P.U.(A) 188/2005 40 P.U.(A) 188/2005<br />
j Mould for the production of industrialised building<br />
system component 40 P.U.(A) 249/2006 20 P.U.(A) 249/2006<br />
E5 Computer and ICT equipment:<br />
a. Computers and information technology equipment 20 Paragraph 10 40 P.U.(A) 187/1998<br />
[P.U.(A) 187/1998 is revoked with effect from Y/A 2009]<br />
b. Cost of provision of computer software 20 Paragraph 10 40 P.U.(A) 272/1999<br />
[P.U.(A) 272/1999 is revoked with effect from Y/A 2009]<br />
E6 Small value assets (refer to Public Ruling No. 1/2008 dated 27th March 2008) Paragraph 19A<br />
Note: 1. Heavy machinery – Bulldozers, cranes, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrappers,<br />
shovels, tractors, vibrator wagons and so on.<br />
2. Motor vehicles – All types of motorized vehicles such as motorcycles, aeroplanes, ships and so forth.<br />
3. Plant and machinery – General plant and machinery not included under heavy machinery such as air conditioners,<br />
compressors, lifts, laboratory and medical equipment, ovens and so forth.<br />
4. Others - Office equipment, furniture and fittings.<br />
Working Sheet page - 23<br />
Initial Allowance<br />
Reference<br />
[Schedule 3 and P.U.(A)]<br />
Rate<br />
(%)<br />
Annual Allowance<br />
Reference<br />
[Schedule 3 and P.U.(A)]
HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
A B C<br />
Balancing Balancing Capital<br />
Charge Allowance Allowance<br />
ATTACHMENT 1<br />
ATTACHMENT 2<br />
ATTACHMENT 3<br />
ATTACHMENT 4<br />
ATTACHMENT 5<br />
TOTAL<br />
(Transfer this amount to item (Transfer this amount to item (Transfer this amount to item<br />
A4 Working Sheet HK-1.2) B2 Working Sheet HK-1.2) C4 Working Sheet HK-1.2)<br />
Working Sheet page - 24
HK-1.2A: SUMMARY OF CAPITAL EXPENDITURE<br />
Year of Assessment<br />
Name<br />
Tax Reference No.<br />
No. Class of Asset Description of Asset Date of Purchase Date of Disposal Method of Payment<br />
Working Sheet page - 25
HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP<br />
Name<br />
Tax Reference No.<br />
Business<br />
Enter ‘X’ in the relevant box<br />
1 2 3 4 5<br />
I/C No.<br />
Business Registration No.<br />
Year of Assessment<br />
Item Amount (RM)<br />
A. Previous years’ losses brought forward<br />
LESS:<br />
B. Previous years’ losses absorbed by current year’s<br />
aggregate statutory <strong>income</strong> from businesses and partnerships<br />
C. Balance from previous years’ losses carried forward ( A - B )<br />
D. Current year losses:<br />
1. Business<br />
(amount from item H Working Sheet HK-1)<br />
2. Partnership<br />
(amount from items A13 and A19 of the CP 30)<br />
3. TOTAL ( D1 + D2 )<br />
LESS:<br />
E. Losses absorbed by current year’s aggregate <strong>income</strong><br />
F. Balance from current year losses not absorbed ( D3 - E )<br />
LESS:<br />
G. Current year losses carried back<br />
H. Balance of current year losses carried forward ( F - G )<br />
J. Total losses carried forward ( C + H )<br />
Working Sheet page - 26
HK-1.4: ADJUSTMENT OF LOSSES FOR PIONEER BUSINESS<br />
Name<br />
Tax Reference No.<br />
Business<br />
Enter ‘X’ in the relevant box.<br />
1 2 3 4 5<br />
I/C No.<br />
Business Registration No.<br />
Year of Assessment<br />
A. Losses brought forward<br />
ADD:<br />
B. Current year’s adjusted loss<br />
C. TOTAL ( A + B )<br />
LESS:<br />
D. Losses absorbed<br />
E. Losses carried forward ( C - D )<br />
Working Sheet page - 27
HK-2:<br />
COMPUTATION OF STATUTORY INCOME FROM EMPLOYMENT<br />
Name<br />
Tax Reference No.<br />
Employment<br />
Enter ‘X’ in the relevant box<br />
1 2 3 4 5<br />
Item<br />
I/C No.<br />
Business Registration No.<br />
Year of Assessment<br />
Amount (RM)<br />
A. Receipts under paragraph 13(1)(a):<br />
1. Money/Benefits or amenities convertible into money<br />
(amount from item R Working Sheet HK-2.1)<br />
2. Gratuity<br />
(amount from item E4(vi) Working Sheet HK-2.2)<br />
3. Tax allowance/Tax borne by the employer<br />
(amount from item C7 Working Sheet HK-2.3)<br />
4. TOTAL ( A1 to A3 )<br />
B. Benefits-in-kind (BIK) [paragraph 13(1)(b)]<br />
(amount from item K Working Sheet HK-2.4)<br />
C. Value of living accommodation benefit [paragraph 13(1)(c)]<br />
(amount from item J Working Sheet HK-2.5)<br />
D. Refund from unapproved Pension or Provident Fund, Scheme<br />
or Society [paragraph 13(1)(d)]<br />
(amount attributable to employer’s contribution only)<br />
(amount from item A Working Sheet HK-2.6)<br />
E. Compensation for loss of employment [paragraph 13(1)(e)]<br />
(amount from item D Working Sheet HK-2.7)<br />
F. TOTAL GROSS EMPLOYMENT INCOME ( A to E )<br />
LESS:<br />
G. Subscriptions to professional bodies<br />
H. Entertainment expenditure<br />
(restricted—section 38A)<br />
J. Travelling expenditure<br />
Working Sheet page - 28
K. Expenditure related to the living accommodation provided by the employer<br />
1. Benefit of living accommodation taken into account:<br />
(a)<br />
(b)<br />
Value of benefits/amenities related to the<br />
living accommodation provided<br />
[amount as per total of item B Working Sheet<br />
HK-2.4 – subsection 32(1)]<br />
Value of living accommodation benefit<br />
[amount as per item C – subsection 32(2)]<br />
(c) TOTAL [ K1(a) + K1(b) ]<br />
2. Rental of living accommodation and furniture paid<br />
by the employee [paragraph 38(1)(a)]<br />
3. Quit rent, assessment, insurance premiums and<br />
repairs/maintenance of the living accommodation<br />
paid by the employee [paragraph 38(1)(b)]<br />
4. TOTAL PAYMENT ( K2 + K3 )<br />
5. Deductible expenditure:<br />
K1(c) or K4 whichever is lower<br />
[subsection 38(3)]<br />
L. TOTAL ( G, H, J and K5 )<br />
M. Statutory Income from Employment ( F - L )<br />
N. SUMMARY OF STATUTORY INCOME FROM EMPLOYMENT<br />
1. Employment 1 (amount M from Employment 1)<br />
2. Employment 2 (amount M from Employment 2)<br />
3. Employment 3 (amount M from Employment 3)<br />
4. TOTAL [ N1 + N2 + N3 and so forth (if any) ]<br />
Working Sheet page - 29
HK-2.1:<br />
RECEIPTS UNDER PARAGRAPH 13(1)(a)<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
MONEY / BENEFITS OR AMENITIES CONVERTIBLE INTO MONEY<br />
Item<br />
Amount (RM)<br />
A. Gross salary/remuneration<br />
B. Wages<br />
C. Leave pay<br />
D. Overtime pay<br />
E. Fees<br />
F. Commissions<br />
G. Bonuses<br />
H. Gross tips<br />
J. Perquisites (cash/in kind)<br />
Less:<br />
Exemption limited to RM2,000 in amount/value in respect of:-<br />
1. past achievement award<br />
2. service excellence, innovation<br />
or productivity award<br />
3. long service * award<br />
( * more than 10 years service<br />
with same employer)<br />
4. Subtotal ( J1 + J2 + J3 ) (restricted to RM2,000)<br />
TOTAL ( J - J4 )<br />
K. Awards/Rewards<br />
L. Allowances<br />
M. Fixed line telephone, mobile phone, pager or personal digital assistant<br />
(PDA) including cost of registration and installation (registered under<br />
the employee’s name) exceeding 1 unit for each asset<br />
N. Monthly bills for fixed line telephone, mobile phone, pager, PDA or<br />
subscription of broadband including cost of registration and installation<br />
(registered under the employee’s name) exceeding 1 line for each asset<br />
P. Recreational club membership<br />
(type of membership - <strong>individual</strong>):<br />
- entrance fee<br />
- monthly/annual membership<br />
subscription fees for club membership; and<br />
- term membership<br />
paid/reimbursed by the employer<br />
Q. Other receipts<br />
Year of Assessment<br />
R. TOTAL ( A to Q )<br />
(Transfer this amount to item A1 Working Sheet HK-2)<br />
Working Sheet page - 30
HK-2.2: COMPUTATION OF TAXABLE GRATUITY<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
A. Total gratuity RM<br />
B. Date of payment<br />
C. Length of continuous<br />
service<br />
Ð Ð<br />
Day Month Year<br />
Ð Ð<br />
Day Month Year<br />
to<br />
Ð Ð = year(s) month(s)<br />
Day Month Year<br />
D. Basis of apportionment:<br />
1. Method 1<br />
Apportionment according to time basis<br />
No. of complete days (D1) = days<br />
*<br />
( * Enter ‘X’ in the relevant box )<br />
2. Method 2<br />
Divided into 6 (six) years<br />
*<br />
E. Apportionment of gratuity according to Year of Assessment<br />
1 2 3 4 5<br />
Apportionment Period Computation Amount Year of<br />
(days/years) RM Assessment<br />
(i) Year Method 1: A x E2/D1 (In Days)<br />
OR<br />
Method 2: A x E2/6 (In Years)<br />
(ii) Year as above<br />
(iii) Year as above<br />
(iv) Year as above<br />
(v) Year as above<br />
(vi) Current year as above<br />
F. Transfer the amount from items E4(i) to E4(v) for the preceding years of assessment to the part ‘Preceding Years’ Income Not<br />
Declared’ in the return form.<br />
G. Transfer the amount from item E4(vi) for the current year of assessment to item A2 Working Sheet HK-2.<br />
Working Sheet page - 31
HK-2.3:<br />
COMPUTATION OF TAX ALLOWANCE<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
A. Year of Assessment<br />
B. Preceding Year of Assessment<br />
C. Tax Allowance<br />
No. Year of Assessment Date of Notice of Assessment Amount of Tax/Additional Tax (RM)<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7 Total ( C1 to C6 )<br />
(Transfer the amount from item C7 to item A3 Working Sheet HK-2)<br />
Reminder:<br />
1. Tax allowance is an <strong>income</strong> chargeable on the employee who receives the benefit of <strong>tax</strong> borne/paid by his employer.<br />
2. This benefit constitutes part of the <strong>income</strong> under paragraph 13(1)(a) ITA 1967.<br />
3. Tax for the preceding year of assessment indicated in item B is to be taken into account as a benefit for the year<br />
of assessment indicated in item A, even if the <strong>tax</strong> has not been paid by the employer.<br />
4. Additional <strong>tax</strong> is taken into account as a <strong>tax</strong> allowance if the notice of assessment is issued in the basis period for<br />
the year of assessment indicated in item A, even though the <strong>tax</strong> has not yet been paid by the employer.<br />
5. Use the columns in item C to compute the total of all <strong>tax</strong> allowances which shall be taken into account for the<br />
current year of assessment indicated in item A.<br />
Use row C1 for the year of assessment indicated in item B.<br />
<br />
Use rows C2 to C6 for additional <strong>tax</strong>es of preceding years of assessment raised in the basis period for the year<br />
of assessment indicated in item A. Use one row for each year of assessment.<br />
Working Sheet page - 32
HK-2.4:<br />
BENEFITS-IN-KIND (BIK) [PARAGRAPH 13(1)(b)]<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
BENEFITS-IN-KIND (BIK)<br />
Year of Assessment<br />
Item<br />
Amount (RM)<br />
A. Motorcars<br />
(1) Value of motorcars and petrol<br />
(2) Value of driver<br />
B. Value of household benefits<br />
(1) Semi-furnished with furniture in the lounge, dining room, or<br />
bedrooms<br />
(2) Semi-furnished with furniture as in item B(1) and one<br />
or more of air-conditioners, curtains and alike; and carpets<br />
(3) Fully-furnished with benefits as in items B(1) and (2) plus<br />
one or more of kitchen equipment, crockery, utensils and<br />
appliances<br />
(4) Service charges and other bills such as water and electricity<br />
C. Fixed line telephone, mobile phone, pager or personal digital<br />
assistant (PDA) including cost of registration and installation<br />
(registered under the employer’s name) exceeding 1 unit for each asset<br />
D. Monthly bills for fixed line telephone, mobile phone, pager, PDA or<br />
subscription of broadband including cost of registration and installation<br />
(registered under the employer’s name) exceeding 1 line for each asset<br />
E. Gardeners<br />
F. Household servants<br />
G. Monthly/Annual recreational club membership subscription<br />
fees for club membership (type of membership: corporate)<br />
H. Leave passages<br />
J. Other benefits:<br />
K. TOTAL ( A to J )<br />
(Transfer this amount to item B Working Sheet HK-2)<br />
Working Sheet page - 33
HK-2.5: VALUE OF LIVING ACCOMMODATION BENEFIT [PARAGRAPH 13(1)(c)]<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
* Enter ‘X’ in the relevant box.<br />
Year Of Assessment<br />
A. JOB STATUS *<br />
1. Employee (other than officer of a government/statutory body) or service director<br />
2. Director of a controlled company<br />
B. TYPE OF LIVING ACCOMMODATION *<br />
1. Ordinary <strong>resident</strong>ial premise<br />
2. Hotel, hostel or similar premise;<br />
any premise on a plantation or in the forest; or<br />
any premise which, although in a rateable area, is not subject<br />
to public rates such.<br />
C. SHARE OF LIVING ACCOMMODATION *<br />
1. Not shared<br />
2. Shared Share of living accommodation (X) (Y)<br />
3. Partly used for advancing<br />
the interests of the employer Share of living accommodation (X) (Y)<br />
‘X’ is your share of the living accommodation provided.<br />
‘Y’ is the living accommodation provided as a whole.<br />
D. Period for which the living accommodation is provided (n) Month(s)<br />
E. Length of employment in the current year (m) Month(s)<br />
F. Defined value ( rental per month x m ) RM<br />
G. Receipts under paragraph 13(1)(a) RM<br />
1. Amount from item A4 Working Sheet HK-2<br />
Less:<br />
2. Gross <strong>income</strong> from perquisite in respect of<br />
any right to acquire shares in a company<br />
3. TOTAL ( G1 - G2 )<br />
H. 1. 30% of G3 ( G3 x 30/100 ) for item A2. RM<br />
2. 3% of G3 ( G3 x 3/100 ) for item A1. RM<br />
Working Sheet page - 34
J. VALUE OF LIVING ACCOMMODATION BENEFIT SUBJECT TO TAX<br />
1. Employee (other than officer of a government/statutory body) or service director<br />
An employee (other than officer of a government/statutory body) or a service director provided with living<br />
accommodation of type B2<br />
Amount H2 x n/m<br />
Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
2. Employee (other than officer of a government/statutory body) or service director<br />
An employee (other than officer of a government/statutory body) or a service director provided with:<br />
2.1 Living accommodation of type B1 and the share of living accommodation is C1.<br />
Amount H1 or F (whichever is lower) x n/m Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
2.2 Living accommodation of type B1 and the share of living accommodation is C2.<br />
Amount H1 or F x X/Y (whichever is lower) x n/m Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
2.3 Living accommodation of type B1 and the share of living accommodation is C3.<br />
Amount H1 or F x X/Y (whichever is lower) x n/m Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
3. Director of a controlled company<br />
A director of a controlled company provided with:<br />
3.1 Living accommodation of type B1 and the share of living accommodation is C1.<br />
Amount F x n/m<br />
Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
3.2 Living acommodation of type B1 and the share of living accommodation is C2.<br />
Amount F x X/Y x n/m<br />
Value of living accommodation benefit Z<br />
(Transfer the amount from item Z to item C Working Sheet HK-2)<br />
(Enter ‘0’ if value is negative)<br />
Working Sheet page - 35
HK-2.6: REFUND FROM UNAPPROVED PENSION OR PROVIDENT FUND,<br />
SCHEME OR SOCIETY<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
The amount to be taken into account shall be as reported by the employer in the Form EA / EC.<br />
The amount subject to <strong>tax</strong> is the sum received by the employee from the employer’s contribution.<br />
The amount received is from an unapproved pension or provident fund, scheme or society.<br />
A. Employer’s contribution<br />
RM<br />
B. Employee’s contribution<br />
C. TOTAL ( A + B )<br />
(Transfer the amount from item A above to item D Working Sheet HK-2)<br />
Working Sheet page - 36
HK-2.7:<br />
COMPUTATION OF TAXABLE COMPENSATION<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
A. Length of service with the same employer or companies in the same group<br />
1. Date of commencement<br />
2. Date of cessation<br />
3. No. of completed years of service * Year(s)<br />
B. Amount of compensation RM<br />
C. Amount of exempted compensation<br />
(refer to Appendix B5 regarding computation)<br />
D. Taxable compensation ( B - C )<br />
(Transfer this amount to item E Working Sheet HK-2)<br />
* The following examples illustrate the method of computing the number of completed years of service:<br />
Example 1:<br />
Date of commencement 01.07.2005<br />
Date of cessation 31.12.2009<br />
Length of service<br />
4 years 6 months<br />
No. of completed years<br />
04 years<br />
Example 2:<br />
Date of commencement 01.06.2000<br />
Date of cessation 15.01.2009<br />
Length of service<br />
8 years 7 months 15 days<br />
No. of completed years<br />
08 years<br />
Working Sheet page - 37
Name<br />
Tax Reference No.<br />
Year of Assessment<br />
No.<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
13<br />
14<br />
15<br />
Date of<br />
Payment<br />
For Year<br />
Ended<br />
Warrant No. /<br />
Serial No.<br />
Name of Company<br />
Total Regrossed<br />
I/C No.<br />
Tax<br />
Rate<br />
RM sen RM sen<br />
TOTAL NET DIVIDEND<br />
X [ amount from B(i) ] Y [ amount from B(ii) ]<br />
Net Dividend<br />
RM sen<br />
HK-3<br />
HK-3: TAX DEDUCTION UNDER SECTION 51 OF FINANCE ACT 2007 (DIVIDENDS)<br />
Business Registration No.<br />
Submit this Working Sheet if entitled to a <strong>tax</strong> refund (Use separate HK-3 for dividends regrossed)<br />
A. List of dividend <strong>income</strong>:<br />
Gross Dividend Tax Deducted<br />
Note: Proceed with the computation overleaf if the rate of <strong>tax</strong> deducted on dividend received as per voucher/certificate differs from the <strong>tax</strong> rate for current year of assessment<br />
Working Sheet page - 38
B. Computation of regrossed dividend and <strong>tax</strong> deemed deducted<br />
If the rate of <strong>tax</strong> deducted as per dividend voucher/certificate differs from the current year’s <strong>tax</strong> rate for<br />
corporations, please use the following formula to regross the net dividend received and compute the <strong>tax</strong><br />
deemed deducted:-<br />
(i) Dividend regrossed (X)<br />
1<br />
= Net dividend x ( 1 - Z * )<br />
=<br />
Net dividend<br />
( 1 - Z * )<br />
= (X)<br />
Enter the amount of regrossed dividend in column ‘X’ under ‘Gross Dividend’.<br />
(ii)<br />
Tax deemed deducted (Y)<br />
= X<br />
= (Y)<br />
* Where Z is the current year’s <strong>tax</strong> rate for corporations.<br />
C. Computation of statutory <strong>income</strong> from dividends<br />
(i) Gross dividend (X)<br />
Less:<br />
(ii) Interest on loan employed in the<br />
production of gross dividend <strong>income</strong><br />
(iii) Statutory Income<br />
D. Tax deduction under section 51 of Finance Act 2007<br />
(dividends) (as per amount Y above)<br />
Example of dividend regrossed:<br />
Details of dividend voucher:<br />
x<br />
Z *<br />
VOUCHER NO. DIVIDEND NO. TYPE OF DIVIDEND FOR YEAR ENDED<br />
FOR SHARES<br />
REGISTERED ON<br />
DATE OF PAYMENT<br />
12345 67 FOURTH INTERIM 30 JUNE 2009 23 MARCH 2009 4 MAY 2009<br />
SHAREHOLDING<br />
GROSS<br />
DIVIDEND RATE<br />
INCOME<br />
TAX RATE<br />
GROSS DIVIDEND<br />
(RM)<br />
INCOME TAX<br />
(RM)<br />
NET DIVIDEND<br />
(RM)<br />
5000 16%<br />
26%<br />
800.00 208.00 592.00<br />
Year ended - 30/06/2009<br />
Date of payment of dividend - 04/05/2009<br />
Basis period of company which paid the dividend - 01/07/2008 - 30/06/2009<br />
The date of payment of dividend ie. 04/05/2009 falls within the basis period 01/07/2008 - 30/06/2009 which is<br />
year of assessment 2009 whereby the <strong>tax</strong> rate for corporations is 25%. As the <strong>tax</strong> deducted from the dividend<br />
is at the rate of 26%, therefore the dividend has to be regrossed using the rate of 25%.<br />
Computation of regrossed dividend and <strong>tax</strong> deemed deducted:<br />
(i)<br />
Dividend regrossed (X)<br />
= 592 x<br />
=<br />
592<br />
0.75<br />
1<br />
( 1 - 0.25 )<br />
= 789.33 * * Amount to be entered in the return form as Statutory Income from Dividends<br />
is RM789 (takes ringgit into account only)<br />
(ii) Tax deemed deducted (Y)<br />
= 789.33 x 25%<br />
= 197.33<br />
Working Sheet page - 39
HK-4:<br />
PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT<br />
No. Type of Property/Asset Address of the Property/<br />
Lessor of the Asset<br />
Date of<br />
Commencement of<br />
the Rental / Lease<br />
Total Gross Rental / Lease<br />
Payments received in the<br />
Year of Assessment (RM)<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
Note: 1. Properties refer to houses, factories, land and other immovable properties.<br />
2. Assets refer to plant, machineries, furniture and other movable properties.<br />
Working Sheet page - 40
B. COMPUTATION OF STATUTORY INCOME FROM RENTS<br />
(Compute separately for each source of rental <strong>income</strong>)<br />
1. GROSS RENTAL INCOME (from item A1 or A2 or A3 .... A10)<br />
LESS:<br />
Allowable Expenditure<br />
(i)<br />
(ii)<br />
(iii)<br />
(iv)<br />
Interest expended on loan<br />
employed exclusively in the<br />
production of the above rental <strong>income</strong><br />
Assessment<br />
Quit rent<br />
Insurance<br />
Other revenue expenditure:<br />
(v)<br />
(vi)<br />
Repairs and maintenance<br />
Renewal of tenancy agreement<br />
(vii) .........................................................<br />
(ix) .........................................................<br />
(x) .........................................................<br />
(xi) .........................................................<br />
(xii) .........................................................<br />
(xiii) .........................................................<br />
(xiv) .........................................................<br />
(xv) .........................................................<br />
2. Total Expenditure [ (i) to (xv) ]<br />
C. STATUTORY INCOME FROM RENTS ( B1 - B2 )<br />
D. SUMMARY OF STATUTORY INCOME FROM RENTS<br />
Source 1 (amount from item C)<br />
Source 2 (amount from item C)<br />
Source 3 (amount from item C)<br />
Source 4 (amount from item C)<br />
.........................................................<br />
Total statutory <strong>income</strong> from rents including<br />
rents received from partnership businesses<br />
Working Sheet page - 41
HK-6:<br />
TAX DEDUCTION UNDER SECTION 110 (OTHERS)<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
A. List out: interest/royalty <strong>income</strong> pursuant to the provision under section 109 ITA 1967;<br />
section 4A <strong>income</strong> subject to the provision under section 109B ITA 1967;<br />
<strong>income</strong> from trust bodies as per CP30A and other relevant <strong>income</strong>.<br />
(Note - Income Code:<br />
3 = interest, 5 = royalties, 6 = section 4A <strong>income</strong>,<br />
7 = <strong>income</strong> from trust bodies,<br />
8 = other relevant <strong>income</strong>)<br />
No. *Code Name of Payer/ Gross Tax Deducted Date of Receipt<br />
Trust Body Income (RM) RM sen Payment No.<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
TOTAL<br />
(Z)<br />
B. Total <strong>tax</strong> deducted under section 110 (others)<br />
(Z)<br />
C. Total gross interest <strong>income</strong> (<strong>income</strong> code = 3)<br />
D. Total gross royalty <strong>income</strong> (<strong>income</strong> code = 5)<br />
E. Total gross section 4A <strong>income</strong> (<strong>income</strong> code = 6)<br />
F. Total gross <strong>income</strong> from trust bodies (<strong>income</strong> code = 7)<br />
G. Total gross of other <strong>income</strong> (<strong>income</strong> code = 8)<br />
Working Sheet page - 42
HK-9 :<br />
CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES<br />
WITHOUT DOUBLE TAXATION AGREEMENT<br />
Name<br />
Tax Reference No.<br />
Registration No.<br />
Year of Assessment<br />
A. Details of Income<br />
(Note - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalty, 6 = section 4A <strong>income</strong><br />
7 = <strong>income</strong> from trust bodies 8 = other relevant <strong>income</strong>)<br />
No. * Code Gross Income<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
B. Relief claimed (U or Z, whichever is lower)<br />
C. Total gross dividend <strong>income</strong> (<strong>income</strong> code = 2)<br />
(Transfer this amount to Working Sheet HK-C14)<br />
D. Total gross interest <strong>income</strong> (<strong>income</strong> code = 3)<br />
(Transfer this amount to Working Sheet HK-C15)<br />
E. Total gross royalty <strong>income</strong> (<strong>income</strong> code = 5)<br />
(Transfer this amount to Working Sheet HK-C15)<br />
F. Total gross section 4A <strong>income</strong> (<strong>income</strong> code = 6)<br />
G. Total gross <strong>income</strong> from trust bodies (<strong>income</strong> code = 7)<br />
H. Total gross of other <strong>income</strong> (<strong>income</strong> code = 8)<br />
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the <strong>income</strong> is paid or<br />
credited is not available.<br />
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the <strong>tax</strong> deducted in<br />
the foreign country.<br />
Working Sheet page - 43<br />
Tax Deducted in the<br />
Foreign Country<br />
Total<br />
(X)<br />
(Y)<br />
Y/2 =<br />
(Z)<br />
Relief due is either amount Z or amount U, where amount U is computed using the following formula:<br />
Total X<br />
Tax chargeable<br />
x<br />
= U<br />
Total Income from all sources<br />
before relief
HK-10:<br />
INSTALMENTS / SCHEDULAR TAX DEDUCTIONS PAID<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Business Registration No.<br />
Year of Assessment<br />
A. Deductions made by the employer (INCLUDING deductions for bonus and director’s fee) in the<br />
current year<br />
1 2 3 4 5<br />
Period<br />
Schedular Tax<br />
No. Employer’s E No. of Deduction Deductions [STD] CP38 Deductions<br />
(RM)<br />
(RM)<br />
Deductions for<br />
Zakat<br />
(RM)<br />
i<br />
ii<br />
iii<br />
iv<br />
v<br />
E<br />
E<br />
E<br />
E<br />
E<br />
TOTAL<br />
B. Schedular Tax Deductions made by the employer in respect of<br />
previous years’ <strong>income</strong> (EXCLUDING deductions for bonus and<br />
director’s fee) in the current year<br />
1 2 3<br />
No.<br />
Employer’s E No.<br />
Year/Period<br />
of Income<br />
Schedular Tax<br />
Deductions [STD]<br />
(RM)<br />
i<br />
ii<br />
iii<br />
iv<br />
v<br />
E<br />
E<br />
E<br />
E<br />
E<br />
TOTAL<br />
C. Instalments paid in respect of CP500 or CP503<br />
D. Payments made for the current year other than A, B and C<br />
E. TOTAL ( A3 + C + D )<br />
[Use attachments in case of insufficient writing space]<br />
Working Sheet page - 44
HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)<br />
Name<br />
Tax Reference No.<br />
I/C No.<br />
Year of Assessment<br />
Enter ‘X’ in the relevant box. Select one only. Use separate working sheet for each type of withholding <strong>tax</strong>.<br />
PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISION<br />
OF SECTION :<br />
107A ITA 1967 (NON-RESIDENT CONTRACTORS)<br />
109 ITA 1967 (INTEREST AND ROYALTIES)<br />
109A ITA 1967 (PUBLIC ENTERTAINERS)<br />
109B ITA 1967 (SECTION 4A INCOME)<br />
109F ITA 1967 [PARAGRAPH 4(f) INCOME]<br />
No. Receipt Date of Gross Withholding Tax Withholding Tax Net<br />
No. Payment Amount Remitted to Remitted to Amount<br />
Paid LHDNM LHDNM Paid<br />
(RM) (RM) [for paragraph (RM)<br />
107A(1)(b) only<br />
(3%)] (RM)<br />
1<br />
2<br />
3<br />
4<br />
5<br />
6<br />
7<br />
8<br />
9<br />
10<br />
11<br />
12<br />
TOTAL<br />
Working Sheet page - 45
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX A1<br />
1. Gross Business Income<br />
Legal Provision<br />
Subject<br />
12 Gross business <strong>income</strong> derived from Malaysia.<br />
22(2)(a)(i)<br />
22(2)(a)(ii)<br />
22(2)(b)<br />
Sums receivable or deemed to have been received by way of insurance, indemnity, recoupment,<br />
recovery, reimbursement or otherwise in respect of outgoings and expenses deductible in ascertaining<br />
the adjusted <strong>income</strong>.<br />
Sums receivable or deemed to have been received under a contract of indemnity.<br />
Compensation for loss of <strong>income</strong> from that source.<br />
24(1) Debt owing to a relevant person arising in or before the relevant period.<br />
24(2) Market value of the stock in trade at the time of its withdrawal for personal use.<br />
30(1)(a)<br />
30(1)(b)<br />
Recovered bad debts.<br />
Specific provision for doubtful debts no longer required.<br />
30(4) Debt released in respect of any outgoing / expense / allowance which has been made under paragraphs<br />
33(1)(a), (b) or (c); or Schedule 3<br />
– Income other than the above.<br />
2. Allowable Expenses<br />
Legal Provision<br />
Subject<br />
33(1) Outgoings and expenses wholly and exclusively incurred in the production of gross <strong>income</strong>.<br />
33(1)(a)<br />
33(1)(b)<br />
33(1)(c)<br />
34(6)(a)/(b)<br />
34(6)(d)<br />
Interest on any money borrowed and employed in the production of gross <strong>income</strong>; or laid out on assets<br />
used or held for the production of gross <strong>income</strong> from that source, but restricted in accordance with<br />
subsection 33(2).<br />
Rent payable in respect of any land or building or part thereof occupied for the purpose of producing<br />
gross <strong>income</strong> from that source.<br />
Expenses incurred for the repair of premises, plant, machinery or fixtures employed in the production<br />
of gross <strong>income</strong> from that source.<br />
Other expenses include:<br />
the renewal, repair or alteration of any implement, utensil or article so employed, which do not<br />
qualify for capital allowance,<br />
<br />
any means of conveyance.<br />
Amount of payroll <strong>tax</strong>/turnover <strong>tax</strong> paid.<br />
Expenses incurred in the replanting of crops (in connection with the working of a farm/estate relating to<br />
the cultivation of crops).<br />
Appendix page - 1
Form M 2009 Guidebook<br />
Self Assessment System<br />
Legal Provision<br />
34(6)(e)<br />
34(6)(f)<br />
34(6)(g)<br />
34(6)(h)<br />
34(6)(i)<br />
34(6)(j)<br />
34(6)(k)<br />
34(6)(n)<br />
Subject<br />
Equipment for disabled employees; or expenditure on the alteration or renovation of premises for the<br />
benefit of disabled employees<br />
Translation into or publication in the national language of cultural, literary, professional, scientific or<br />
technical books approved by the Dewan Bahasa dan Pustaka.<br />
Provision of library facilities accessible to the public or contributions to public libraries and libraries of<br />
schools and institutions of higher education not exceeding RM100,000.<br />
Provision of services, public amenities and contributions to a charity or community project pertaining<br />
to education, health, housing, conservation or preservation of environment, enhancement of <strong>income</strong> of<br />
the poor, infrastructure and information and communication technology approved by the Minister.<br />
Expenditure incurred, not being capital expenditure on land, premises, buildings, structures or works of<br />
a permanent nature or on alterations, additions or extensions thereof or in the acquisition of any rights<br />
in or over any property on the provision and maintenance of a child care centre for the benefit of<br />
employees.<br />
Expenditure incurred in establishing and managing a musical or cultural group approved by the Minister.<br />
Expenditure incurred in sponsoring any arts, cultural or heritage activity approved by the Ministry of<br />
Culture, Arts and Heritage:<br />
not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage activity but<br />
not exceeding RM500,000 in aggregate<br />
Expenditure incurred on the provision of practical training in Malaysia, in relation to the business, to a<br />
<strong>resident</strong> <strong>individual</strong> who is not own employee<br />
Appendix page - 2
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX A1.1:<br />
REMINDER<br />
Please take note of the following requirements when computing any adjustment. Documents, records and other written<br />
evidence must be properly kept as the onus-of-proof is on the <strong>individual</strong> who makes the claim / adjustment. Any claim/<br />
adjustment not supported by sufficient documentation shall be disallowed in the event of a <strong>tax</strong> audit and penalty may be<br />
imposed.<br />
The following are the required information and documents which must be made available and retained with any adjustment<br />
and <strong>tax</strong> computation.<br />
1. Adjustment of <strong>income</strong> and expenses<br />
Adjustments must be supported by:<br />
An analysis of <strong>income</strong> and expenditure<br />
Subsidiary accounts<br />
Receipts / Invoices<br />
2. Contract / Subcontract payments, commission, rents and other contract payments for services to <strong>resident</strong>s:<br />
Name, address, identity card number and amount paid in respect of each recipient<br />
Type of contract / commission / service<br />
Type of asset leased<br />
Copy of relevant agreement / documents<br />
3. Contract payments to <strong>non</strong>-<strong>resident</strong>s (receipts by <strong>non</strong>-<strong>resident</strong> contractors - section 107A applies):<br />
Name, type, location and duration of project<br />
Value of the whole contract and value of the service portion of the contract carried out in Malaysia<br />
Contract payments and payments for the service portion of the contract in the current year of assessment<br />
Name, address, <strong>tax</strong> reference number and passport number of the foreign contractor<br />
Copy of relevant agreement / documents<br />
4. Payment of management fees to <strong>resident</strong>s:<br />
Name, address, identity card number and amount paid<br />
Relationship with the recipient, if any<br />
Basis of payment<br />
Service agreement or other relevant documents<br />
5. Payment of professional, technical or management fees and rents to <strong>non</strong>-<strong>resident</strong>s (section 4A <strong>income</strong>):<br />
a) Payment of professional, technical or management fees<br />
Type of services rendered<br />
Name, address, <strong>tax</strong> reference number and passport number of the foreign contractor; and total amount paid<br />
Furnish reasons if the whole or part of the payment is not considered as a section 4A <strong>income</strong> and keep a copy<br />
of the agreement for future examination.<br />
Proof of withholding <strong>tax</strong> paid<br />
b) Payments for rental of movable properties<br />
Type of movable property<br />
Name, address, <strong>tax</strong> reference number and passport number of the foreign contractor; and total amount paid<br />
If the payment is not subjected to withholding <strong>tax</strong>, retain the relevant supporting documents<br />
Proof of withholding <strong>tax</strong> paid<br />
Copy of rental agreement / other relevant documents<br />
Appendix page - 3
Form M 2009 Guidebook<br />
Self Assessment System<br />
6. Overseas trips:<br />
Name, designation and scope of duty of the employee concerned<br />
Dates, destinations and purpose of trips<br />
Analysis of expenditure indicating the portion of private expenses<br />
7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims:<br />
*<br />
*<br />
Director General’s Public Rulings (refer to Appendix H)<br />
Application for an approved research project and claim for double deduction on research expenditure under<br />
section 34A ITA 1967<br />
Director General’s Public Ruling : Public Ruling No. 5/2004 (issued on 31/12/2004)<br />
Reference no. of application form : Borang 1 (Sek 34A ACP 1967) and Borang 2 (Sek 34A ACP 1967)<br />
Guideline on the claim for double deduction on research expenditure under section 34B ITA 1967<br />
Reference no. of the LHDNM guideline : LHDN.01/35/(S)/42/51/286-18<br />
Reference no. of application form : Borang DD2/1995(Pin.2)<br />
Guideline on application under subsection 44(6) ITA 1967 for deduction of any gift of money to an approved<br />
organisation in aid of <strong>individual</strong>s suffering from chronic/serious diseases. Refer to LAMPIRAN A on the<br />
types of chronic/serious diseases.<br />
Reference no. of the LHDNM guideline :<br />
Reference no. of application form : LAMPIRAN B<br />
Guideline on the types of serius diseases under subsection 46(g) ITA 1967<br />
Reference no. of the LHDNM guideline : LHDN.01/35/(S)/42/51/224-36.4<br />
Reference no. of application form : None<br />
Guideline on the criteria for education and medical insurance policies<br />
Reference no. of the LHDNM guideline : LHDN.01/35/(S)/42/51/224-36.2<br />
Reference no. of application form : None<br />
Guideline on the <strong>tax</strong> treatment of remisiers<br />
Reference no. of the LHDNM guideline : LHDN.01/35/(S)/42/51/84<br />
Reference no. of application form : None<br />
8. Housing Developers:<br />
Name, address and location of project<br />
Approved layout plan<br />
Date of commencement and completion for each phase of the project<br />
Cost of land and value of each phase of the project<br />
Development cost analysis for each phase on cumulative basis for each year of assessment<br />
Computation of profit or loss based on the method as prescribed in Public Ruling No. 1/2009 (Property Development)<br />
and Public Ruling 2/2009 (Construction Contracts).<br />
( Available at the LHDNM website)<br />
*<br />
Appendix page - 4
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX B1:<br />
GRATUITY<br />
A. Gratuity<br />
Gratuity is a gift of money for services rendered and is received/receivable upon retirement or termination of a contract<br />
of employment. Gratuities are liable to <strong>tax</strong> except those listed in item C on Appendix page 6.<br />
B. Computation of Taxable Gratuity<br />
In computing the amount of <strong>tax</strong>able gratuity, the basis periods for which it is paid have to be considered in accordance<br />
with the proviso to subsection 25(4).<br />
Basis of apportionment:<br />
Method 1<br />
The amount of <strong>tax</strong>able gratuity shall be treated as accruing evenly over the period of continuous employment with<br />
the same employer or companies within the same group. (refer to Example I)<br />
OR<br />
Method 2<br />
If the period of continuous employment with the same employer or companies within the same group commenced<br />
more than five (5) years before the commencement of the basis period in which the employment ceases, the<br />
amount of <strong>tax</strong>able gratuity shall be apportioned equally for the last six (6) years of assessment. (refer to Example II)<br />
Example I<br />
An employee ceased employment at the age of 40 after five months of service with the same employer.<br />
Period of employment : Commencement - 01.10.2008<br />
Cessation - 29.02.2009<br />
Amount of gratuity : RM5,000<br />
Length of service : 151 days (Use Method 1)<br />
Basis period for the year ending : 31.12.2006 (01.10.2008 - 31.12.2008) = 92 days<br />
31.12.2007 (01.01.2009 - 28.02.2009) = 59 days<br />
Total 151 days<br />
Apportionment of gratuity according to the Year of Assessment:<br />
1 2 3 4 5<br />
Apportionment Period Computation Amount Year of<br />
(year) (days/year) RM Assessment<br />
(i) 2008 92 days 92/151 x 5,000 3,046 2008<br />
(ii) - - - - -<br />
(iii) - - - - -<br />
(iv) - - - - -<br />
(v) - - - - -<br />
(vi) 2009 59 days 59/151 x 5,000 1,954 2009<br />
Transfer the amount from item 4(i) for the previous year of assessment to Part F Form M.<br />
Transfer amount 4(vi) for the current year of assessment to item A2 Working Sheet HK-2.<br />
Appendix page - 5
Form M 2009 Guidebook<br />
Self Assessment System<br />
Example II<br />
An employee ceased employment under a collective agreement at the age of 45 after seven years of service with the same<br />
employer.<br />
Period of employment : Commencement - 01.07.2002<br />
Cessation - 30.06.2009<br />
Amount of gratuity : RM25,000<br />
Length of service : More than five (5) years before the commencement of the basis period in which the employment<br />
ceases. (Use Method 2)<br />
Year Of Assessment<br />
Basis period for the year ending : 31.12.2004 2004<br />
31.12.2005 2005<br />
31.12.2006 2006<br />
31.12.2007 2007<br />
31.12.2008 2008<br />
31.12.2009 2009<br />
Apportionment of gratuity according to the Year of Assessment:<br />
1 2 3 4 5<br />
Apportionment Period Computation Amount Year of<br />
(year) (months/year) RM Assessment<br />
(i) 2004 1 year 1/6 x 25,000 4,167 2004<br />
(ii) 2005 1 year 1/6 x 25,000 4,167 2005<br />
(iii) 2006 1 year 1/6 x 25,000 4,167 2006<br />
(iv) 2007 1 year 1/6 x 25,000 4,167 2007<br />
(v) 2008 1 year 1/6 x 25,000 4,166 2008<br />
(vi) 2009 1 year 1/6 x 25,000 4,166 2009<br />
Transfer the amounts from item 4(i) to 4(v) for the previous years of assessment to Part F Form M.<br />
Transfer amount 4(vi) for the current year of assessment to item A2 Working Sheet HK-2.<br />
Appendix page - 7
Form M 2009 Guidebook<br />
Self Assessment System<br />
C. Exempted Gratuity<br />
1. Retirement gratuity (a) If the Director General of Inland Revenue is satisfied that<br />
the retirement is due to ill-health<br />
Or<br />
(b)<br />
Retirement on or after reaching the age of 55 years/compulsory<br />
age of retirement and the <strong>individual</strong> has worked ten (10)<br />
years continuous employment with the same employer or<br />
companies within the same group<br />
Or<br />
(c)<br />
If the retirement takes place on reaching the compulsory<br />
age of retirement pursuant to a contract of employment or<br />
collective agreement at the age of 50 but before 55 and<br />
that employment has lasted for ten years with the same employer<br />
or with companies in the same group<br />
2. Gratuity paid out of public funds Gratuity paid out of public funds on retirement from an<br />
employment under any written law<br />
3. Gratuity paid out of public funds to a Gratuity paid out of public funds on termination of a contract<br />
contract officer on termination of a<br />
of employment ( less the employer’s contribution to the<br />
contract of employment<br />
Employees Provident Fund, if any, and interest thereon)<br />
regardless of whether the contract is renewed or not.<br />
4. Death gratuity Sums received by way of death gratuity.<br />
Appendix page - 6
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX B2:<br />
TAX ALLOWANCE<br />
Tax Allowance/Tax Borne by the Employer<br />
Employee’s <strong>tax</strong> borne by the employer is TAX ALLOWANCE which is a perquisite chargeable to <strong>tax</strong> on the employee under<br />
the provision of paragraph 13(1)(a) ITA 1967. Public Ruling No. 2/2006 (issued on 17 Januari 2006) may be referred to for<br />
further explanation.<br />
Method of computing this allowance for an employment which commences and ceases in the same year of assessment (Y/A) differs<br />
from that for an employment which ceases in the following year of assessment.<br />
Employment which commences and ceases in the same Y/A<br />
Tax borne by the employer in respect of the employee’s <strong>income</strong> for a Y/A shall be taken into account as his <strong>tax</strong> allowance<br />
for that Y/A. The employee’s <strong>tax</strong> borne by the employer in respect of his employment <strong>income</strong> for the year 2006 (Y/A 2006)<br />
is taken into account as his <strong>tax</strong> allowance for the same year (same Y/A) because the amount of <strong>tax</strong> payable is determined<br />
in the year 2006.<br />
Example 1:<br />
Period of employment in Malaysia - 01.03.2009 to 30.06.2009<br />
Tax computation for Y/A 2009 to determine the <strong>tax</strong> allowance for the same Y/A<br />
Income for the period from 01.03.2009 to 30.06.2009 (for year ending 31.12.2009):<br />
Salary - RM100,000<br />
Benefit-in-kind - RM 2,220<br />
Value of living accomodation benefit - RM 7,200<br />
Chargeable <strong>income</strong><br />
RM109,420<br />
Tax on RM109,420 at 27% = RM29,543.40<br />
Half of the <strong>tax</strong> payable is borne by the employer (partly borne).<br />
Therefore, RM29,543.40 x 1/2 = RM14,771.70 (A) is the <strong>tax</strong> allowance to be taken into account for Y/A 2009.<br />
Transfer amount A to item A3 Working Sheet HK-2.<br />
Appendix page - 8
Form M 2009 Guidebook<br />
Self Assessment System<br />
Employment which commences in a Y/A but ceases in the following Y/A<br />
For an employment which ceases in the following Y/A, the <strong>tax</strong> for two years of assessment shall be taken into account for<br />
the Y/A in which the employment ceases.<br />
Example 2:<br />
Period of employment in Malaysia - 01.10.2008 to 31.01.2009<br />
Tax computation for Y/A 2008 to determine the <strong>tax</strong> allowance for Y/A 2009<br />
Income for the period from 01.10.2008 to 31.12.2008 (for year ending 31.12.2008):<br />
Salary - RM75,000<br />
Benefit-in-kind - RM 1,500<br />
Value of living accomodation benefit - RM 2,250<br />
Chargeable <strong>income</strong><br />
RM78,750<br />
Tax on RM78,750 at 28% = RM22,050<br />
(B)<br />
Tax for Y/A 2008 is raised on 05.02.2007 and is fully borne by the employer. The <strong>tax</strong> payable of RM22,050 is the<br />
<strong>tax</strong> allowance to be taken into account as part of his <strong>income</strong> for the year 2009.<br />
Tax computation for Y/A 2009 to determine the <strong>tax</strong> allowance for Y/A 2009<br />
Income for the period from 01.01.2009 to 31.01.2009 (for year ending 31.12.2009):<br />
Salary - RM25,000<br />
Tax allowance (Y/A 2008) - RM22,050 (B)<br />
RM47,050<br />
Benefit-in-kind - RM 500<br />
Value of living accomodation benefit - RM 1,412<br />
Chargeable <strong>income</strong><br />
RM48,962<br />
Tax on RM48,962 at 27% = RM13,219.74<br />
(C)<br />
As the <strong>tax</strong> for Y/A 2009 is fully borne by the employer, the <strong>tax</strong> payable of RM13,219.74 is the <strong>tax</strong> allowance to be<br />
taken into account also as part of his <strong>income</strong> for the year 2009.<br />
Tax allowance for Y/A 2009:<br />
Tax allowance (Y/A 2008) - RM22,050.00 (B)<br />
Tax allowance (Y/A 2009) - RM13,219.74 (C)<br />
Total:<br />
RM35,269.74 (D)<br />
Transfer amount D to item A3 Working Sheet HK-2.<br />
Appendix page - 9
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX B3:<br />
BENEFITS-IN-KIND (BIK) [PARAGRAPH 13(1)(b)]<br />
BENEFITS-IN-KIND (BIK)<br />
(i) These are benefits / amenities not convertible into money provided by / on behalf of the employer for the personal use<br />
/ enjoyment by his employee, wife, family, servants, dependents or guests of that employee.<br />
(ii) The employer is required to report annually in his employee’s Statement of Remuneration and in the Form E for Employer,<br />
all values of the BIK provided to that employee.<br />
(iii) The value of the BIK determined according to Public Ruling No. 2/2004 including its Addendum, Second Addendum<br />
and Third Addendum (issued on 8th Nov 2004, 20th May 2005, 17th Jan 2006 and 17th April 2009 respectively) is to<br />
be taken as part of that employee’s gross employment <strong>income</strong>. This Public Ruling supercedes the Income Tax Ruling<br />
ITR 1997/2 (issued on 25 August 1997) with effect from year of assessment 2004.<br />
VALUATION OF BIK PROVIDED TO THE EMPLOYEE BY THE EMPLOYER<br />
(i) The two methods which may be used to determine the value of BIK are:-<br />
(a) the prescribed value method; and<br />
(b) the formula method.<br />
(ii) Whichever method used as the basis of computing the benefit must be consistently applied throughout the period of<br />
the provision of the benefit.<br />
(iii) In any case where motorcar is provided with / without petrol, the employer is required to report the type, year of manufacture<br />
and model of the motorcar as well as the date on which it is provided, in the employee’s Statement of Remuneration.<br />
(iv) Toll fees paid by the employer is regarded as inclusive in the value of BIK on the motorcar. Maintenance costs such<br />
as servicing, repairs, annual road <strong>tax</strong> and annual insurance premium are not regarded as part of the benefit of the employee.<br />
A. THE PRESCRIBED VALUE METHOD<br />
1. Under this method, the value of the BIK can be abated if the BIK is:-<br />
(i) provided for less than a year; or/and<br />
(ii) shared with another employee.<br />
However, there is no abatement on the value of the BIK provided to the employee for business usage or deduction for any<br />
expense incurred by the employee in acquiring the benefit.<br />
2. PRESCRIBED VALUE OF MOTORCAR AND ITS RELATED BENEFITS<br />
(i) The following table can be used to determine the value of benefit from the private usage of motorcar and petrol<br />
provided:<br />
Annual Prescribed<br />
Benefit of:<br />
Annual Prescribed<br />
Benefit of:<br />
Cost of Motorcar<br />
Cost of Motorcar<br />
when New Motorcar Petrol when New Motorcar Petrol<br />
RM RM RM RM RM RM<br />
Up to 50,000 1,200 600 200,001 - 250,000 9,000 2,100<br />
50,001 - 75,000 2,400 900 250,001 - 350,000 15,000 2,400<br />
75,001 - 100,000 3,600 1,200 350,001 - 500,000 21,250 2,700<br />
100,001 - 150,000 5,000 1,500 500,001 and above 25,000 3,000<br />
150,001 - 200,000 7,000 1,800<br />
(ii) Under this method, the valuation will be based on the actual cost of the motorcar inclusive of accessories but<br />
excluding financial charges, insurance premium and road <strong>tax</strong> at the time when it was new. This treatment is<br />
also applied to secondhand, leased or rented motorcars. New motorcar includes a reconditioned motorcar at the<br />
time when it was first registered in Malaysia.<br />
Example: Employee J is provided with a motorcar leased by his employer from a leasing company. His employer<br />
paid a monthly lease rental of RM3,000 for 48 months. The cost of the motorcar when new is RM90,000.<br />
The annual value of BIK <strong>tax</strong>able as part of J’s gross employment <strong>income</strong> in respect of the motorcar is<br />
RM3,600 [from the table in item A2(i)]. Payment for the lease rental is ignored.<br />
(iii) The annual value of the BIK in respect of the motorcar can be reduced to half (1/2) of the prescribed value if<br />
the motorcar provided is more than five (5) years old. The value of the BIK in respect of petrol remains unchanged.<br />
Appendix page - 10
Form M 2009 Guidebook<br />
Self Assessment System<br />
3. DRIVER PROVIDED<br />
The value of this benefit is fixed at RM600 per month. Where the driver is not specifically provided to the employee but comes<br />
from a pool of drivers provided by the employer solely for business purposes, no benefit will be <strong>tax</strong>able on the employee.<br />
4. PRESCRIBED VALUE OF HOUSEHOLD FURNISHINGS, APPARATUS AND APPLIANCES<br />
(i) To avoid detailed computation, please refer to the following table:<br />
Category Type of Benefit Annual Value of BIK<br />
(a) Semi-furnished with furniture in the lounge, dining room or bedroom RM 840<br />
(b) Semi-furnished with furniture as in 4(i)(a) above and one or two of the RM1,680<br />
following:- air-conditioners, curtains and alike, carpets<br />
(c) Fully-furnished with benefits as in 4(i)(a) and 4(i)(b) above plus one or more RM3,360<br />
of kitchen equipment, crockery, utensils and appliances<br />
(d) Service charges and other bills such as water and electricity Service charges and bills<br />
paid by the employer<br />
(ii) The value of the benefit can be adjusted accordingly depending on whether any or all of the furnishings, apparatus<br />
and appliances mentioned in items 4(i)(a), (b) and (c) have been provided. If an employee has been provided with<br />
all except those in item 4(i)(a), the value of the benefit to be assessed shall be RM2,520 (RM3,360 - RM840).<br />
(iii) The value of the benefit can also be apportioned based on the period for which the benefit [itemsA4(i)(a), (b)<br />
or (c)] is provided. If an employee is provided with the benefit as per item 4(i)(a) from 01.04.2009, then the value<br />
of benefit for the period 01.04.2009 - 31.12.2009 to be assessed for the Year of Assessment 2009, shall be RM630<br />
(RM840 x 9/12).<br />
(iv) Reasonable adjustment on the value of the BIK can be made if the use of the benefit is shared with another employee.<br />
Example II: Facts of the case are the same as in example 4(iii) above. If the benefit is shared equally with another<br />
employee, the value of the benefit for the Year of Assessment 2009 will be RM315 (RM630 x 1/2).<br />
(v) Fans and water heaters are treated as part of the <strong>resident</strong>ial premise and therefore disregarded.<br />
5. PRESCRIBED VALUE OF OTHER BENEFITS<br />
Item Type of Benefit Value of BIK per Year<br />
(a) Gardener RM3,600 per gardener<br />
(b) Household servant RM4,800 per servant<br />
(c) Recreational club membership:<br />
Type of membership - Corporate Entrance fee : Not <strong>tax</strong>able<br />
Monthly / Annual membership subscription<br />
fees for club membership paid by the employer<br />
Note:<br />
Type of membership - Individual<br />
Entrance fee<br />
Monthly/Annual membership<br />
subscription fees for club<br />
membership<br />
Term membership<br />
Amount paid / reimbursed by<br />
employer is <strong>tax</strong>ed under<br />
paragraph 13(1)(a) and not<br />
paragraph 13(1)(b)<br />
B. THE FORMULA METHOD<br />
1. The value of BIK based on formula method can be abated if the BIK is:-<br />
(i) provided for less than a year; or / and<br />
(ii) shared with another employee; or / and<br />
(iii) used for the purpose of the employer’s business.<br />
Appendix page - 11
Form M 2009 Guidebook<br />
Self Assessment System<br />
2. Under this method, the value of each benefit provided is ascertained by using the formula below:<br />
3. Where a motorcar is provided,<br />
(i) an abatement of 20% which is deemed to be the value of the motorcar at the time when it is returned to the employer<br />
by the employee, is given and the following formula is to be applied:<br />
Cost of the motorcar provided as benefit/amenity<br />
x 80% = Annual value of benefit of the motorcar<br />
8 ( Prescribed average life span )<br />
(ii)<br />
(iii)<br />
Cost * of the asset provided as benefit/amenity<br />
Prescribed average life span* of the asset<br />
= Annual value of the benefit<br />
* Note: (i) ‘Cost’ means the actual cost incurred by the employer.<br />
(ii) ‘Prescribed average life span’ tabulated in item B6 must be applied for any benefit/amenity regardless of<br />
whether the asset is old or new.<br />
no abatement is available if the motorcar provided is more than five (5) years old.<br />
a reduction in the value of the benefits can be made if the employee is required to pay a sum of money to his employer<br />
for the benefits provided.<br />
Example III:<br />
Employee M is provided with a 3-year old used motorcar which was purchased by his employer for RM180,000<br />
together with the amenity of free petrol. The cost of the motorcar when new was RM206,000.<br />
The annual value of BIK for the year of assessment 2009 is computed as follows:<br />
Type of BIK<br />
Motorcar<br />
Based on Formula Method<br />
RM<br />
180,000<br />
8<br />
Based on Prescribed Value Method<br />
RM<br />
x 80% = 18,000 9,000<br />
The value of benefit on motorcar chargeable to <strong>tax</strong> is:<br />
RM18,000 based on formula method; or<br />
RM9,000 based on prescribed value method.<br />
4. Other assets provided to the employee for his entertainment, recreation or other purposes such as piano, organ, television,<br />
stereo set, swimming pool and others will be treated as additional benefits and have to be separately assessed based on<br />
the formula in item B2.<br />
5. PRESCRIBED AVERAGE LIFE SPAN OF VARIOUS ASSETS PROVIDED BY EMPLOYERS TO EMPLOYEES:<br />
Category Assets Prescribed Average<br />
Life Span (Years)<br />
(a) Motorcar 8<br />
(b) Furniture and fittings:<br />
Curtains and carpets 5<br />
Furniture, sewing machine 15<br />
Air-conditioner 8<br />
Refrigerator 10<br />
(c) Kitchen equipment 6<br />
(i.e. crockery, rice-cooker, electric kettle, toaster, coffee maker,<br />
gas cooker, cooker hood, oven, dish-washer, washing machine,<br />
dryer, food processor, etc.)<br />
(d) Entertainment and recreation:<br />
Piano 20<br />
Organ 10<br />
TV, video recorder, CD/ DVD player, stereo set 7<br />
Swimming pool (detachable), sauna 15<br />
(e) Miscellaneous 5<br />
Appendix page - 12
Form M 2009 Guidebook<br />
Self Assessment System<br />
C. VALUE OF BENEFIT ON FREE PETROL *<br />
Benefit on free petrol, whether in the form of petrol card provided by the employer or petrol bill paid by the employer, is benefitin-kind<br />
received by an employee pursuant to his employment.<br />
(i) Where the employer is able to identify the amount of value of petrol provided to the employee for travel between home and<br />
place of work and / or in exercising employment; then the amount of benefit on free petrol exempted in respect of:-<br />
(a) travelling from home to place of work and from place of work to home is limited to RM2,400 per year with effect from<br />
year of assessment 2008 to year of assessment 2010; and<br />
(b) travelling in exercising an employment is limited to RM6,000 per year. However, if an employee receives free petrol<br />
exceeding RM6,000 in exercising his employment, a claim for deduction in respect of official duties can be made by<br />
the employee in computing his employment <strong>income</strong>. Records pertaining to the exempted amount claimed in respect<br />
of official duties must be kept for a period of 7 years for the purpose of examination by LHDNM.<br />
(ii)<br />
(iii)<br />
*<br />
If the employer is unable to identify the amount of value of petrol provided to the employee for travel between home and<br />
place of work and / or in exercising employment; then the amount of benefit on free petrol exempted is limited to a maximum<br />
of RM6,000 per year.<br />
LHDNM has announced on 10th July 2009 that the Ministry of Finance has agreed to give workers the option to either:<br />
(a) determine the <strong>tax</strong>able value of benefit from petrol provided according to the value prescribed for petrol in item A2(i)<br />
without any exemption given;<br />
OR<br />
(b) claim exemption for the amount of petrol used as per item C(i) or C(ii).<br />
Refer to the Note on Appendix page - 14.<br />
D. TAX EXEMPT BENEFITS<br />
* (a) Medical benefit:<br />
With effect from year of assessment 2008, the medical treatment benefit exempted from <strong>tax</strong> is extended to traditional<br />
medicine and maternity. Traditional medicine means Malay Traditional Medicine, Chinese Traditional Medicine and Indian<br />
Traditional Medicine given by a medical practitioner registered with bodies which are certified or registered in accordance<br />
with the rules governing traditional medicine as laid down by the Ministry of Health. Examples of traditional medical<br />
treatment are the Malay traditional massage, ayurvedic and acupuncture. Complimentary medicine and homeopathy are<br />
NOT INCLUDED in this exemption.<br />
(b) Dental benefit<br />
(c) Child-care benefit<br />
(d) Leave passage for travel (confined only to the employee and members of his immediate family i.e. spouse and children):<br />
- within Malaysia not exceeding three times in any calendar year (cost of fares, meals and accommodation); or<br />
- between Malaysia and any place outside Malaysia not exceeding one passage in any calendar year, is limited to a<br />
maximum of RM3,000 (only cost of fares);<br />
(e) The benefit is used by the employee solely for purposes of performing his employment duty;<br />
* (f) Discounted price for consumable business products of the employer:<br />
Consumable business products of the employer provided free or at a partly discounted price to the employee, his spouse and<br />
unmarried children are exempted up to a maximum of RM1,000. If the value of the discount exceeds RM1,000, only the amount<br />
exceeding RM1,000 will be <strong>tax</strong>able. The value of the goods is based on the sales price. Benefits received from a company<br />
within the same group of companies as his employer are not exempted from <strong>tax</strong>.<br />
* (g) Services provided free or at a discounted price by the employer to the employee, his spouse and unmarried children.<br />
Benefits received from a company within the same group of companies as his employer are not exempted from <strong>tax</strong>.<br />
(h) Food and drinks provided free of charge<br />
(i) Free transportation between pick-up points or home and the place of work (to and fro)<br />
(j) Insurance premiums which are obligatory for foreign workers as a replacement to SOCSO contributions<br />
(k) Group insurance premium to cover workers in the event of an accident<br />
* (l) Gift of fixed line telephone, mobile phone, pager or personal digital assistant (PDA) registered under the employer’s name<br />
(including the cost of registration and installation) is fully exempted from <strong>tax</strong>. The exemption given is limited to 1 unit<br />
for each category of assets.<br />
* (m) Monthly bills paid by the employer for fixed line telephone, mobile phone, pager, PDA or broadband subscription (including<br />
the cost of registration and installation) registered under the employer’s name is fully exempted from <strong>tax</strong>. The exemption<br />
given is limited to 1 line for each category of assets.<br />
*<br />
Refer to the Note on Appendix page - 14.<br />
Appendix page - 13
Form M 2009 Guidebook<br />
Self Assessment System<br />
*<br />
NOTE:<br />
Where an employer provides BIK of the type which qualify for exemption to his employee and that employee has control over<br />
his employer, the exemption is not applicable. Hence, the BIK received by that employee is <strong>tax</strong>able under paragraph 13(1)(b)<br />
of ITA 1967 and has to be taken into account as part of his gross <strong>income</strong> from employment.<br />
‘Control over his employer’ means:<br />
(a) for a company, the power of an employee to secure, by means of the holding of shares or the possession of voting power<br />
in or in relation to that or any other company, or by virtue of powers conferred by the articles of association or other<br />
document regulating that or any other company, that the affairs of the first mentioned company are conducted in accordance<br />
with the wish of the employee;<br />
(b) for a partnership, the employee is a partner of the employer; or<br />
(c) for a sole proprietor, the employee and the employer are the same person.<br />
Appendix page - 14
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX B4: VALUE OF LIVING ACCOMMODATION BENEFIT [PARAGRAPH 13(1)(c)]<br />
COMPUTATION OF THE VALUE OF LIVING ACCOMMODATION BENEFIT<br />
Where an employer provides living accommodation in Malaysia for the use or enjoyment by his employee and spouse,<br />
family, servants, dependents or guests, the value of this benefit is liable to <strong>tax</strong> and chargeable on the employee under the<br />
provision of paragraph 13(1)(c) ITA 1967.<br />
With effect from Year of Assessment 2009, gross perquisite <strong>income</strong> in respect of the right to acquire shares in a company<br />
shall be excluded from the gross employment <strong>income</strong> under paragraph 13(1)(a) when computing the value of living accommodation<br />
benefit.<br />
Refer to Public Ruling No. 3/2005 and its Addendum (issued on 11th August 2005 and 5th February 2009 respectively)<br />
regarding computation.<br />
The value of the living accommodation benefit for each year is determined as follows:<br />
(i) Category 1 - 3% x Gross employment <strong>income</strong> under paragraph 13(1)(a) EXCLUDING Gross <strong>income</strong> in respect of<br />
any right to acquire shares in a company<br />
(ii) Category 2 - 30% x Gross employment <strong>income</strong> under paragraph 13(1)(a) EXCLUDING Gross <strong>income</strong> in respect of<br />
any right to acquire shares in a company OR the Defined value, whichever is lower<br />
(iii) Category 3 - Defined value<br />
For the following examples:-<br />
* Gross employment <strong>income</strong> under paragraph 13(1)(a) EXCLUDING Gross <strong>income</strong> in<br />
respect of any right to acquire shares in a company = T<br />
Value of the living accommodation provided = Z<br />
Period for which the living accommodation is provided = n<br />
Length of employment = m<br />
Portion of the living accommodation provided = X<br />
The living accommodation provided as a whole = Y<br />
** Defined value (refer to the footnote on page 17) = F<br />
CATEGORY 1: Living accommodation provided for employee (other than officer of a Government/Statutory Body) / service<br />
director:-<br />
- hotel, hostel or similar premise;<br />
- any premise on a plantation or in a forest; or<br />
- any premise which, although in a rateable area, is not subject to public rates.<br />
Value of living accommodation benefit = 3% x Gross employment <strong>income</strong> under paragraph 13(1)(a)<br />
EXCLUDING Gross <strong>income</strong> in respect of any right to<br />
acquire shares in a company *<br />
Example 1: Living accommodation is provided throughout the period of employment in Malaysia.<br />
- Gross employment <strong>income</strong> * RM36,000 (T)<br />
- Period for which the living accommodation is provided 4 months (n)<br />
- Length of employment in the current year 4 months (m)<br />
Computation of the value of living accommodation benefit:<br />
Value of the living accommodation benefit (Z) = 3% x T x<br />
=<br />
3<br />
100<br />
x 36,000 x<br />
n<br />
m<br />
4<br />
4<br />
= RM1,080<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM1,080<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
Appendix page - 15
Example 2:<br />
If the living accommodation is provided for only part of the period of employment in Malaysia, the value<br />
of the living accommodation is calculated based on the period the living accomodation is provided.<br />
- Gross employment <strong>income</strong> * RM40,000 (T)<br />
- Period for which the living accommodation is provided 1 month (n)<br />
- Length of employment in the current year 4 months (m)<br />
Computation of the value of accommodation provided:<br />
Value of the living accommodation benefit (Z) = 3% x T x<br />
=<br />
3<br />
100<br />
x 40,000 x<br />
n<br />
m<br />
1<br />
4<br />
= RM300<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM300<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
CATEGORY 2: Living accommodation provided for employee (other than officer of a Government/Statutory Body) or service<br />
director by the employer<br />
Value of living accommodation benefit<br />
= 30% x Gross employment <strong>income</strong> under paragraph 13(1)(a) EXCLUDING Gross <strong>income</strong> in respect of<br />
any right to acquire shares in a company *<br />
OR<br />
The defined value, whichever is lower<br />
Example 1: Living accommodation is not shared with any other employee<br />
- Gross employment <strong>income</strong> * RM24,000 (T)<br />
- Period for which the living accommodation is provided 3 months (n)<br />
- Length of employment in the current year 3 months (m)<br />
- Rental of the living accommodation provided RM2,000 per month (unfurnished)<br />
- Defined value [2,000 x 3 months (m)] RM6,000 (F)<br />
Computation of the value of living accommodation benefit:<br />
30% x T<br />
=<br />
30<br />
100<br />
x 24,000<br />
= RM7,200<br />
whichever is lower<br />
OR<br />
F<br />
= RM6,000<br />
Value of the living accommodation benefit (Z) = 6,000 x<br />
= 6,000 x<br />
= RM6,000<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM6,000<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
n<br />
m<br />
3<br />
3<br />
Appendix page - 16
Form M 2009 Guidebook<br />
Self Assessment System<br />
Example 2: Living accommodation is shared equally with another employee<br />
- Gross employment <strong>income</strong> * RM45,000 (T)<br />
- Period for which the living accommodation is provided 3 months (n)<br />
- Length of employment in the current year 3 months (m)<br />
- Rental of the living accommodation provided RM2,000 per month (unfurnished)<br />
- 2 persons sharing:<br />
- portion of living accommodation provided 1 (X)<br />
- living accommodation provided as a whole 2 (Y)<br />
- Defined value [2,000 x 3 months (m)] RM6,000 (F)<br />
Computation of the value of living accommodation benefit:<br />
30% x T<br />
=<br />
30<br />
100<br />
x 45,000<br />
= RM13,500<br />
whichever is lower<br />
OR<br />
F<br />
x<br />
X<br />
Y<br />
= 6,000 x<br />
1<br />
2<br />
= RM3,000<br />
Value of the living accommodation benefit (Z) = 3,000 x<br />
n<br />
m<br />
3<br />
= 3,000 x<br />
3<br />
= RM3,000<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM3,000<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
Example 3: Part of the living accommodation provided is used to further the interests of the employer (official<br />
use) for example 1/3<br />
- Gross employment <strong>income</strong> * RM25,000 (T)<br />
- Period for which the living accommodation is provided 4 months (n)<br />
- Length of employment in the current year 5 months (m)<br />
- Rental of the living accommodation provided RM3,000 per month (unfurnished)<br />
- Portion of living accommodation provided for personal use 2 (X)<br />
- Living accommodation provided as a whole 3 (Y)<br />
- Defined value [3,000 x 5 months (m)] RM15,000 (F)<br />
Computation of the value of living accommodation benefit:<br />
30% x T<br />
=<br />
30<br />
100<br />
x 25,000<br />
= RM7,500<br />
OR<br />
X<br />
F<br />
x Y<br />
2<br />
= 15,000 x<br />
3<br />
= RM10,000<br />
Value of the living accommodation benefit (Z) = 7,500 x<br />
= 7,500 x<br />
= RM6,000<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM6,000<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
Appendix page - 17<br />
n<br />
m<br />
4<br />
5<br />
whichever is lower
Form M 2009 Guidebook<br />
Self Assessment System<br />
CATEGORY 3:<br />
Living accommodation provided for directors of controlled companies by the employer<br />
Value of the living accommodation shall be the defined value of the living accommodation provided. There is no<br />
comparison with [30% x Gross employment <strong>income</strong> under paragraph 13(1)(a) EXCLUDING Gross <strong>income</strong> in<br />
respect of any right to acquire shares in a company].<br />
Example 1:<br />
Living accommodation is not shared<br />
- Gross employment <strong>income</strong> * RM100,000 (T)<br />
- Period for which the living accommodation is provided 3 months (n)<br />
- Length of employment in the current year 5 months (m)<br />
- Rental of the living accommodation provided RM3,000 per month (unfurnished)<br />
- Defined value [3,000 x 5 months (m)] RM15,000 (F)<br />
Computation of the value of living accommodation provided:<br />
Value of the living accommodation benefit (Z) = F x<br />
= 15,000 x<br />
n<br />
m<br />
3<br />
5<br />
= RM9,000<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM9,000<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
Example 2:<br />
Living accommodation is shared equally with another director/employee<br />
- Gross employment <strong>income</strong> * RM60,000 (T)<br />
- Period for which the living accommodation is provided 4 months (n)<br />
- Length of employment in the current year 4 months (m)<br />
- Rental of the living accommodation provided RM2,000 per month (unfurnished)<br />
- 2 persons sharing:<br />
- portion of living accommodation provided 1 (X)<br />
- living accommodation provided as a whole 2 (Y)<br />
- Defined value [2,000 x 4 months (m)] RM8,000 (F)<br />
Computation of the value of living accommodation benefit:<br />
Value of the living accommodation benefit (Z) = 8,000 x<br />
X<br />
Y<br />
x<br />
= 8,000 x<br />
1<br />
2<br />
x<br />
= RM4,000<br />
n<br />
m<br />
4<br />
4<br />
The <strong>tax</strong>able value of living accommodation benefit (Z) = RM4,000<br />
(Transfer amount Z to item C Working Sheet HK-2)<br />
** DEFINED VALUE: (i) Where the accommodation is not affected by any written law providing for the restriction or control of<br />
rents and the person so providing the accommodation holds the accommodation on lease, the rent<br />
which is or would have been paid if the accommodation is or had been unfurnished and the lessor and<br />
the lessee were independent persons dealing at arm’s length.<br />
(ii) in any other case, the rateable value or, in the absence of a rateable value, the economic rent.<br />
Where the rental includes the rental of furniture, the amount used to compute the defined value shall be net of the rental of furniture.<br />
The rental of furniture is a benefit-in-kind [paragraph 13(1)(b) ITA 1967].<br />
Appendix page - 18
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX B5 :<br />
COMPENSATION FOR LOSS OF EMPLOYMENT<br />
1. INCOME FROM COMPENSATION<br />
This is any amount received by an employee from his employer as compensation for loss of employment before or after his<br />
employment ceases.<br />
2. FULL / PARTIAL TAX EXEMPTION OF COMPENSATION<br />
If the Director General is satisfied that the<br />
compensation received is due to ill-health<br />
Full exemption is granted<br />
Compensation received due to reasons other Cessation of employment on or after 1 July 2008<br />
than the above<br />
Exemption of RM10,000 is granted for each completed year<br />
of service with the same employer or companies in the same<br />
group<br />
(An example is illustrated below)<br />
3. TAXABLE COMPENSATION<br />
Compensation received by a director<br />
(not a service director) of a controlled<br />
company<br />
The whole amount is subject to <strong>tax</strong><br />
(Transfer this amount to item E Working Sheet HK-2)<br />
Example:<br />
The service of an employee/service director of a controlled company has been terminated not by reason of ill-health. The<br />
particulars of his employment are as follows:-<br />
A. Length of Service<br />
1. Date of commencement 01.04.2002<br />
2. Date of cessation 15.07.2009<br />
3. No. of completed years of service 07 years<br />
B. Amount of compensation RM80,000<br />
C. Amount exempted RM10,000 x 7<br />
= RM70,000<br />
D. Taxable compensation RM(80,000 - 70,000)<br />
= RM10,000<br />
(Transfer amount D to item E Working Sheet HK-2)<br />
Appendix page - 19
APPENDIX C: FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)<br />
YEAR OF $1 1 DINAR $1 $1 1 RENMINBI 1 RIYAL 1 RAND 1 KRONE $1 1 RUPEE 1 RUPIAH 1 YEN<br />
ASSESSMENT AUST. BAHRAIN BRUNEI CANADA CHINA ARAB SAUDI S.AFRICA NORWAY HK INDIA INDONESIA JAPAN<br />
1999 2.4712 10.3919 2.3438 2.6480 0.4745 - - - 0.5057 0.0953 0.0004 0.0301<br />
2000 (TBTS) 2.4748 10.0800 2.2626 2.5810 0.4633 - - - 0.4942 0.0891 0.0005 0.0338<br />
2000 (STTS) 2.2350 10.0839 2.2270 2.5849 0.4636 - - 0.4371 0.4925 0.0855 0.0005 0.0356<br />
2001 1.9874 12.5202 2.1436 2.4793 0.4637 - - 0.4274 0.4921 0.0814 0.0004 0.0316<br />
2002 2.0851 10.0815 2.1434 2.4444 0.4637 1.0234 0.3665 0.4831 0.4921 0.0790 0.0004 0.0307<br />
2003 2.4967 10.0812 2.2038 2.7407 0.4637 1.0234 0.5092 0.5433 0.4928 0.0824 0.0004 0.0331<br />
2004 2.8277 10.0822 2.2708 2.9533 0.4637 1.0234 0.5978 0.5701 0.4927 0.0847 0.0004 0.0354<br />
2005 2.9161 10.0891 2.2967 3.1529 0.4669 1.0199 0.6013 0.5955 0.4918 0.0869 0.0004 0.0348<br />
2006 2.7885 9.8261 2.3305 3.2648 0.4646 0.9877 0.5522 0.5777 0.4772 0.0820 0.0004 0.0318<br />
2007 2.9084 9.1412 2.3038 3.2396 0.4563 0.9265 0.4926 0.5932 0.4450 0.0844 0.0004 0.0295<br />
2008 2.8526 8.8466 2.3768 3.1665 0.4846 0.8972 0.4116 0.6025 0.4322 0.0781 0.0003 0.0326<br />
2009 2.8085 9.3478 2.4470 3.1239 0.5210 0.9490 0.4259 0.5672 0.4591 0.0739 0.0003 0.0381<br />
YEAR OF 1 WON $1 NEW 1 RUPEE 1 PESO $1 1 RUPEE 1 FRANC $1 BAHT £1 $1 1<br />
ASSESSMENT SOUTH KOREA ZEALAND PAKISTAN PHIL. S’PORE SRI LANKA SWITZERLAND TAIWAN THAI UK USA EURO<br />
1999 0.0028 2.1099 0.0816 0.0965 2.3438 0.0607 2.7092 0.1173 0.0957 6.4916 3.9177 -<br />
2000 (TBTS) 0.0032 2.0310 0.0746 0.0982 2.2626 0.0542 2.5579 0.1188 0.1014 6.2044 3.8000 -<br />
2000 (STTS) 0.0034 1.7557 0.0714 0.0874 2.2270 0.0500 2.2753 0.1230 0.0959 5.8211 3.8000 -<br />
2001 0.0030 1.6148 0.0623 0.0753 2.1436 0.0430 2.2776 0.1137 0.0863 5.5292 3.8000 -<br />
2002 0.0031 1.7790 0.0643 0.0745 2.1434 0.0402 2.4718 0.1113 0.0893 5.7623 3.8000 3.6254<br />
2003 0.0032 2.2299 0.0665 0.0709 2.2038 0.0398 2.8512 0.1117 0.0925 6.2699 3.8000 4.3339<br />
2004 0.0033 2.5495 0.0658 0.0685 2.2708 0.0379 3.0925 0.1150 0.0953 7.0348 3.8000 4.7725<br />
2005 0.0037 2.6947 0.0642 0.0694 2.2969 0.0381 3.0796 0.1191 0.0951 6.9664 3.8034 4.7666<br />
2006 0.0038 2.4063 0.0614 0.0722 2.3306 0.0356 2.9553 0.1139 0.0976 6.8176 3.7043 4.6479<br />
2007 0.0037 2.5534 0.0571 0.0754 2.3040 0.0314 2.8937 0.1057 0.1007 6.9464 3.4721 4.7529<br />
2008 0.0031 2.3904 0.0480 0.0758 2.3773 0.0310 3.1077 0.1067 0.1009 6.2176 3.3657 4.9339<br />
2009 0.0028 2.2521 0.0437 0.0748 2.4471 0.0310 3.2813 0.1077 0.1036 5.5655 3.5590 4.9538<br />
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX C<br />
Appendix page - 20
Form M 2009 Guidebook<br />
Self Assessment System<br />
FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)<br />
YEAR OF 1 DINAR 1 PESO 1 PESO 1 REAL 1 KYAT 1 KRONE 1 RIAL 1 PAUN 1 TAKA 1 KRONE 1 DONG 1 NEW LIRA<br />
ASSESSMENT KUWAIT ARGENTINA MEXICO BRAZIL MYANMAR DENMARK IRAN LEBANON BANGLADESH SWEDEN VIETNAM TURKEY<br />
2008 12.5130 1.0552 0.3011 1.8439 0.5225 0.6592 0.0003 0.0022 0.0491 0.5145 0.0002 2.5792<br />
2009 12.3469 0.9479 0.2614 1.7795 0.5531 0.6653 0.0004 0.0024 0.0518 0.4668 0.0002 2.2737<br />
YEAR OF 1 DIRHAM 1 PESO 1 RIYAL 1 SHEKEL 1 NAIRA 1 RUBLE<br />
ASSESSMENT U.A.E. CHILE QATAR ISRAEL NIGERIA RUSSIA<br />
2008 0.9074 0.0064 0.9157 0.9875<br />
2009 0.9595 0.0063 0.9680 0.8979 0.0238 0.1114<br />
Appendix page - 21
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX D:<br />
CLAIM CODES<br />
1. Special Deductions and Other Claims<br />
Code Type of Expenditure Reference<br />
101 Equipment or alteration / renovation of premises to assist disabled employees Paragraph 34(6)(e)<br />
102 Translation into or publication in the national language of books approved by the Dewan<br />
Bahasa dan Pustaka<br />
Paragraph 34(6)(f)<br />
103 Provision of library facilities or contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)<br />
104 Provision of services, public amenities and contributions to approved charity / community<br />
projects pertaining to education, health, housing, conservation or preservation of environment,<br />
enhancement of <strong>income</strong> of the poor, infrastructure, information and communication technology Paragraph 34(6)(h)<br />
105 Revenue expenditure on the provision and maintenance of child care centre for employees’<br />
benefit<br />
Paragraph 34(6)(i)<br />
106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j)<br />
107 Expenditure incurred in sponsoring any approved local and foreign arts, cultural or heritage<br />
activity:<br />
- not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage activity<br />
- not exceeding RM500,000 in aggregate Paragraph 34(6)(k)<br />
110 Revenue expenditure on scientific research directly undertaken and related to the business Subsection 34(7)<br />
114 Deduction for information technology-related expenditure P. U. (A) 51/2000<br />
116 Contribution to an approved benevolent fund/trust account in respect of <strong>individual</strong>s suffering<br />
from serious diseases Subsection 44(6)<br />
117 Provision of practical training in Malaysia to <strong>resident</strong> <strong>individual</strong>s who are not own employees Paragraph 34(6)(n)<br />
2. Further Deductions<br />
Code Type of Expenditure Reference<br />
201 Premiums paid for the import of cargo insured with an insurance company incorporated in<br />
Malaysia P. U. (A) 72/1982<br />
202 Remuneration of disabled employees P. U. (A) 73/1982<br />
204 Premiums paid for the export of cargo insured with an insurance company incorporated in<br />
Malaysia P. U. (A) 79/1995<br />
205 Freight charges incurred for the export of rattan and wood-based products (excluding veneer<br />
and sawn timber) P. U. (A) 422/1990<br />
208 Premiums paid on export credit insurance taken with Malaysia Export Credit Insurance Berhad P. U. (A) 526/1985<br />
212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular Malaysia P. U. (A) 50/2000<br />
3. Double Deductions<br />
Code Type of Expenditure Reference<br />
301 Revenue expenditure incurred on approved research Section 34A<br />
ITA 1967<br />
302 Cash contributions to an approved research institute or payment for the use of services of<br />
an approved research institute/company, a research and development company or contract<br />
research and development company<br />
Section 34B<br />
Appendix page - 22
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX E:<br />
COUNTRY CODES<br />
Name of Country<br />
Country Code<br />
Name of Country<br />
Country Code<br />
Afghanistan<br />
AF<br />
Botswana<br />
BW<br />
Aland Islands<br />
AX<br />
Bouvet Island<br />
BV<br />
Albania<br />
AL<br />
Brazil<br />
BR<br />
Algeria<br />
DZ<br />
British Indian Ocean Territory<br />
IO<br />
American Samoa<br />
AS<br />
Brunei Darussalam<br />
BN<br />
Andorra<br />
AD<br />
Bulgaria<br />
BG<br />
Angola<br />
AO<br />
Burkina Faso<br />
BF<br />
Anguilla<br />
AI<br />
Burundi<br />
BI<br />
Antarctica<br />
AQ<br />
Cambodia<br />
KH<br />
Antigua and Barbuda<br />
AG<br />
Cameroon<br />
CM<br />
Argentina<br />
AR<br />
Canada<br />
CA<br />
Armenia<br />
AM<br />
Cape Verde<br />
CV<br />
Aruba<br />
AW<br />
Cayman Islands<br />
KY<br />
Australia<br />
AU<br />
Central African Republic<br />
CF<br />
Austria<br />
AT<br />
Chad<br />
TD<br />
Azerbaijan<br />
AZ<br />
Chile<br />
CL<br />
Bahamas<br />
BS<br />
China<br />
CN<br />
Bahrain<br />
BH<br />
Christmas Island<br />
CX<br />
Bangladesh<br />
BD<br />
Cocos (Keeling) Islands<br />
CC<br />
Barbados<br />
BB<br />
Colombia<br />
CO<br />
Belarus<br />
BY<br />
Comoros<br />
KM<br />
Belgium<br />
BE<br />
Congo<br />
CG<br />
Belize<br />
BZ<br />
Congo, The Democratic Republic of the<br />
CD<br />
Benin<br />
BJ<br />
Cook Islands<br />
CK<br />
Bermuda<br />
BM<br />
Costa Rica<br />
CR<br />
Bhutan<br />
BT<br />
Cote D’ivoire<br />
CI<br />
Bolivia<br />
BO<br />
Croatia (local name: Hrvatska)<br />
HR<br />
Bosnia and Herzegovina<br />
BA<br />
Cuba<br />
CU<br />
Appendix page - 23
Form M 2009 Guidebook<br />
Self Assessment System<br />
Name of Country<br />
Country Code<br />
Name of Country<br />
Country Code<br />
Cyprus<br />
CY<br />
Greece<br />
GR<br />
Czech Republic<br />
CZ<br />
Greenland<br />
GL<br />
Denmark<br />
DK<br />
Grenada<br />
GD<br />
Djibouti<br />
DJ<br />
Guadeloupe<br />
GP<br />
Dominica<br />
DM<br />
Guam<br />
GU<br />
Dominican Republic<br />
DO<br />
Guatemala<br />
GT<br />
East Timor<br />
TP<br />
Guinea<br />
GN<br />
Ecuador<br />
EC<br />
Guinea-Bissau<br />
GW<br />
Egypt<br />
EG<br />
Guyana<br />
GY<br />
El Salvador<br />
SV<br />
Haiti<br />
HT<br />
Equatorial Guinea<br />
GQ<br />
Heard and McDonald Islands<br />
HM<br />
Eritrea<br />
ER<br />
Honduras<br />
HN<br />
Estonia<br />
EE<br />
Hong Kong<br />
HK<br />
Ethiopia<br />
ET<br />
Hungary<br />
HU<br />
Falkland Islands (Malvinas)<br />
FK<br />
Iceland<br />
IS<br />
Faroe Islands<br />
FO<br />
India<br />
IN<br />
Fiji<br />
FJ<br />
Indonesia<br />
ID<br />
Finland<br />
FI<br />
Iran Islamic Republic of<br />
IR<br />
France<br />
FR<br />
Iraq<br />
IQ<br />
France, Metropolitan<br />
FX<br />
Ireland<br />
IE<br />
French Guiana<br />
GF<br />
Israel<br />
IL<br />
French Polynesia<br />
PF<br />
Italy<br />
IT<br />
French Southern Territories<br />
TF<br />
Jamaica<br />
JM<br />
Gabon<br />
GA<br />
Japan<br />
JP<br />
Gambia<br />
GM<br />
Jordan<br />
JO<br />
Georgia<br />
GE<br />
Kazakhstan<br />
KZ<br />
Germany<br />
DE<br />
Kenya<br />
KE<br />
Ghana<br />
GH<br />
Kiribati<br />
KI<br />
Gibraltar<br />
GI<br />
Korea, Democratic People’s Republic of<br />
KP<br />
Appendix page - 24
Form M 2009 Guidebook<br />
Self Assessment System<br />
Name of Country<br />
Country Code<br />
Name of Country<br />
Country Code<br />
Korea, Republic of<br />
KR<br />
Mongolia<br />
MN<br />
Kuwait<br />
KW<br />
Montserrat<br />
MS<br />
Kyrgyzstan<br />
KG<br />
Morocco<br />
MA<br />
Laos People’s Democratic Republic<br />
LA<br />
Mozambique<br />
MZ<br />
Latvia<br />
LV<br />
Myanmar<br />
MM<br />
Leba<strong>non</strong><br />
LB<br />
Namibia<br />
NA<br />
Lesotho<br />
LS<br />
Nauru<br />
NR<br />
Liberia<br />
LR<br />
Nepal<br />
NP<br />
Libyan Arab Jamahiriya<br />
LY<br />
Netherlands<br />
NL<br />
Liechtenstein<br />
LI<br />
Netherlands Antilles<br />
AN<br />
Lithuania<br />
LT<br />
New Caledonia<br />
NC<br />
Luxembourg<br />
LU<br />
New Zealand<br />
NZ<br />
Macao<br />
MO<br />
Nicaragua<br />
NI<br />
Macedonia, The Former Yugoslav Republic of<br />
MK<br />
Niger<br />
NE<br />
Madagascar<br />
MG<br />
Nigeria<br />
NG<br />
Malawi<br />
MW<br />
Niue<br />
NU<br />
Malaysia<br />
MY<br />
Norfolk Island<br />
NF<br />
Maldives<br />
MV<br />
Northern Mariana Islands<br />
MP<br />
Mali<br />
ML<br />
Norway<br />
NO<br />
Malta<br />
MT<br />
Oman<br />
OM<br />
Marshall Islands<br />
MH<br />
Pakistan<br />
PK<br />
Martinique<br />
MQ<br />
Palau<br />
PW<br />
Mauritania<br />
MR<br />
Palestinian Territory, Occupied<br />
PS<br />
Mauritius<br />
MU<br />
Panama<br />
PA<br />
Mayotte<br />
YT<br />
Papua New Guinea<br />
PG<br />
Mexico<br />
MX<br />
Paraguay<br />
PY<br />
Micronesia, Federated States of<br />
FM<br />
Peru<br />
PE<br />
Moldova, Republic of<br />
MD<br />
Philippines<br />
PH<br />
Monaco<br />
MC<br />
Pitcairn<br />
PN<br />
Appendix page - 25
Form M 2009 Guidebook<br />
Self Assessment System<br />
Name of Country<br />
Country Code<br />
Name of Country<br />
Country Code<br />
Poland<br />
PL<br />
St. Pierre and Miquelon<br />
PM<br />
Portugal<br />
PT<br />
Sudan<br />
SD<br />
Puerto Rico<br />
PR<br />
Suriname<br />
SR<br />
Qatar<br />
QA<br />
Svalbard and Jan Mayen Islands<br />
SJ<br />
Reunion<br />
RE<br />
Swaziland<br />
SZ<br />
Romania<br />
RO<br />
Sweden<br />
SE<br />
Russian Federation<br />
RU<br />
Switzerland<br />
CH<br />
Rwanda<br />
RW<br />
Syrian Arab Republic<br />
SY<br />
Saint Kitts and Nevis<br />
KN<br />
Taiwan, Province of China<br />
TW<br />
Saint Lucia<br />
LC<br />
Tajikistan<br />
TJ<br />
Saint Vincent and the Grenadines<br />
VC<br />
Tanzania, United Republic of<br />
TZ<br />
Samoa<br />
WS<br />
Thailand<br />
TH<br />
San Marino<br />
SM<br />
Timor - Leste<br />
TL<br />
Sao Tome and Principe<br />
ST<br />
Togo<br />
TG<br />
Saudi Arabia<br />
SA<br />
Tokelau<br />
TK<br />
Senegal<br />
SN<br />
Tonga<br />
TO<br />
Serbia and Montenegro<br />
CS<br />
Trinidad and Tobago<br />
TT<br />
Seychelles<br />
SC<br />
Tunisia<br />
TN<br />
Sierra Leone<br />
SL<br />
Turkey<br />
TR<br />
Singapore<br />
SG<br />
Turkmenistan<br />
TM<br />
Slovakia (Slovak Republic)<br />
SK<br />
Turks and Caicos Islands<br />
TC<br />
Slovenia<br />
SI<br />
Tuvalu<br />
TV<br />
Solomon Islands<br />
SB<br />
Uganda<br />
UG<br />
Somalia<br />
SO<br />
Ukraine<br />
UA<br />
South Africa<br />
ZA<br />
United Arab Emirates<br />
AE<br />
South Georgia and the South Sandwich Islands<br />
GS<br />
United Kingdom<br />
GB<br />
Spain<br />
ES<br />
United States<br />
US<br />
Sri Lanka<br />
LK<br />
United States Minor Outlying Islands<br />
UM<br />
St. Helena<br />
SH<br />
Uruguay<br />
UY<br />
Appendix page - 26
Form M 2009 Guidebook<br />
Self Assessment System<br />
Name of Country<br />
Country Code<br />
Name of Country<br />
Country Code<br />
Uzbekistan<br />
UZ<br />
Wallis And Futuna Islands<br />
WF<br />
Vanuatu<br />
VU<br />
Western Sahara<br />
EH<br />
Vatican City State (Holy See)<br />
VA<br />
Yemen<br />
YE<br />
Venezuela<br />
VE<br />
Yugoslavia<br />
YU<br />
Vietnam<br />
VN<br />
Zambia<br />
ZM<br />
Virgin Islands (British)<br />
VG<br />
Zimbabwe<br />
ZW<br />
Virgin Islands (U.S.)<br />
VI<br />
Appendix page - 27
Form M 2009 Guidebook<br />
Appendix page - 28<br />
Self Assessment System<br />
APPENDIX F : DOUBLE TAXATION AGREEMENTS (DTA) AND WITHHOLDING<br />
TAX RATES ON PAYMENTS TO NON-RESIDENTS<br />
AS AT 3RD JULY 2009<br />
No.<br />
Country<br />
Interest<br />
%<br />
Royalties<br />
%<br />
Fees for<br />
Technical Services<br />
%<br />
1 Albania 10 10 10<br />
2 Argentina* 15 10 10<br />
3 Australia 15 10 NIL<br />
4 Austria 15 10 10<br />
5 Bahrain 5 8 10<br />
6 Bangladesh 15 10 10<br />
7 Belgium 10 10 10<br />
8 Bosnia & Herzegovina** 10 8 10<br />
9 Canada 15 10 10<br />
10 Chile 15 10 5<br />
11 China 10 10 10<br />
12 Croatia 10 10 10<br />
13 Czech Republic 12 10 10<br />
14 Denmark 15 10 10<br />
15 Egypt 15 10 10<br />
16 Fiji 15 10 10<br />
17 Finland 15 10 10<br />
18 France 15 10 10<br />
19 Germany 15 10 NIL<br />
20 Hungary 15 10 10<br />
21 India 10 10 10<br />
22 Indonesia 15 10 10<br />
23 Iran*** 15 10 10<br />
24 Ireland 10 8 10<br />
25 Italy 15 10 10<br />
26 Japan 10 10 10<br />
27 Jordan 15 10 10<br />
28 Kazakhstan** 10 10 10<br />
29 Krygyz 10 10 10<br />
30 Kuwait 10 10 10<br />
31 Leba<strong>non</strong> 10 8 10<br />
32 Luxembourg 10 8 8<br />
33 Malta 15 10 10<br />
34 Mauritius 15 10 10<br />
35 Mongolia 10 10 10<br />
36 Morocco 10 10 10<br />
37 Myanmar 10 10 10<br />
38 Namibia 10 5 5
Form M 2009 Guidebook<br />
Self Assessment System<br />
No.<br />
Country<br />
Interest<br />
%<br />
39 Netherlands 10 8 8<br />
40 New Zealand 15 10 10<br />
41 Norway 15 10 10<br />
42 Pakistan 15 10 10<br />
43 Papua New Guinea 15 10 10<br />
44 Philippines 15 10 10<br />
45 Poland 15 10 10<br />
46 Qatar 5 8 8<br />
47 Romania 15 10 10<br />
48 Russia 15 10 10<br />
49 Saudi Arabia 5 8 8<br />
50 Seychelles 10 10 10<br />
51 Singapore 10 8 5<br />
52 South Africa 10 5 5<br />
53 South Korea 15 10 10<br />
54 Spain 10 7 5<br />
55 Sri Lanka 10 10 10<br />
56 Sudan 10 10 10<br />
57 Syria 10 10 10<br />
58 Sweden 10 8 8<br />
59 Switzerland 10 10 10<br />
60 Thailand 15 10 10<br />
61 Turkey 15 10 10<br />
62 United Arab Emirates 5 10 10<br />
63 United Kingdom 10 8 8<br />
64 United States of America* 15 10 10<br />
65 Uzbekistan 10 10 10<br />
66 Venezuela** 15 10 10<br />
67 Vietnam 10 10 10<br />
68 Zimbabwe** 10 10 10<br />
Appendix page - 29<br />
Royalties<br />
%<br />
Fees for Technical<br />
Services<br />
%<br />
Notes:<br />
1. There is no withholding <strong>tax</strong> on dividends paid by Malaysian companies.<br />
2. Where the rate of <strong>tax</strong> is not specifically stated in the respective DTA, the applicable rate of <strong>tax</strong> as stated in the ITA 1967 shall<br />
apply.<br />
3. Where the rate of <strong>tax</strong> provided in the ITA 1967 is lower than the maximum rate of <strong>tax</strong> mentioned in the respective DTA, the lower<br />
rate of <strong>tax</strong> shall apply.<br />
4. In the case of Taiwan (represented by Taipei Economic and Cultural Office in Malaysia), double <strong>tax</strong>ation relief is given by way<br />
of the following Income Tax Exemption Order.<br />
(i) P.U.(A) 201 (1998)<br />
(ii) P.U.(A) 202 (1998)<br />
The withholding <strong>tax</strong> for Interest, Royalties and Fees for Technical Services are reduced to 10%, 10% and 7.5% respectively.<br />
* Limited DTA<br />
** Not effective<br />
*** Effective date for withholding <strong>tax</strong>es - Year of assessment beginning on or after 1st January 2006
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX G : BUSINESS CODES<br />
A<br />
AGRICULTURE, HUNTING AND FORESTRY<br />
01111 Growing of paddy<br />
01112 Growing of tobacco<br />
01113 Growing of sugar cane<br />
01114 Growing of tapioca<br />
01115 Rubber estate<br />
01116 Rubber smallholdings<br />
01117 Oil palm estate<br />
01118 Oil palm smallholdings<br />
01119 Growing of other crops n.e.c. (Example: sweet potatoes, yam, maize, groundnuts, cultivated sago)<br />
01121 Growing of vegetables [including mushrooms]<br />
01129 Growing of flower plants for planting or ornamental purposes<br />
01131 Growing of cocoa<br />
01132 Growing of tea<br />
01133 Growing of coffee<br />
01134 Growing of pineapple<br />
01135 Growing of banana<br />
01136 Growing of pepper<br />
01137 Growing of coconut (estates and smallholdings)<br />
01138 Growing of durian<br />
01139 Growing of other fruits<br />
01211 Cattle farming<br />
01212 Poultry farming<br />
01213 Pig farming<br />
01219 Other livestock farming<br />
01300 Mixed farming: growing of crops combined with farming of livestock<br />
01400 Agricultural and animal husbandry service activities except veterinary activities<br />
01500 Hunting, trapping and game propagation including related service activities<br />
02001 Logging (except rubber wood logging)<br />
02002 Collection of rattan and other jungle produce<br />
02003 Charcoal production [when carried out in the forest]<br />
02004 Wild sago palm collection<br />
02005 Bird’s nest collection<br />
02006 Rubber wood logging<br />
02009 Forest services n.e.c.<br />
B<br />
FISHING<br />
05001 Ocean and coastal fishing<br />
05002 Inland fishing<br />
05003 Aquaculture<br />
05009 Fishing n.e.c.<br />
Appendix page - 30
Form M 2009 Guidebook<br />
Self Assessment System<br />
C<br />
MINING AND QUARRYING<br />
10100 Mining of charcoal and lignite; extraction of peat<br />
11100 Extraction of crude oil and natural gas<br />
11200 Service activities incidental to crude oil and natural gas extraction excluding surveying<br />
12000 Mining of uranium and thorium ores<br />
13100 Mining of iron ores<br />
13201 Mining of tin ores<br />
13202 Amang retreatment<br />
13203 Mining of copper<br />
13204 Mining of gold<br />
13205 Mining of bauxite<br />
13206 Mining of ilmenite<br />
13209 Mining of other <strong>non</strong>-ferrous metal ores<br />
14101 Quarrying of granite<br />
14102 Quarrying of limestone<br />
14103 Mining of sand and gravel<br />
14104 Mining of kaolin [china clay]<br />
14105 Mining of ball clay/plastic clay<br />
14106 Mining of other clay<br />
14107 Mining of barytes<br />
14108 Mining of silica sand<br />
14109 Quarrying of other rocks n.e.c.<br />
14211 Extraction of guano and phosphate rock<br />
14219 Mining of other chemical and fertilizer minerals<br />
14220 Extraction of salt<br />
14290 Other mining and quarrying n.e.c.<br />
D<br />
MANUFACTURING<br />
Production, processing and preservation of meat, fish, fruits, vegetables, oil and fats<br />
15111 Processing and preserving of poultry and poultry products<br />
15119 Production, processing and preserving of other meat products<br />
15120 Processing and preserving of fish and fish products<br />
15131 Pineapple canning<br />
15139 Canning and preserving of other fruits and vegetables<br />
15141 Manufacture of coconut oil<br />
15142 Manufacture of crude palm oil<br />
15143 Manufacture of refined palm oil<br />
15144 Manufacture of palm kernel oil<br />
15149 Manufacture of other vegetable and animal oils and fats<br />
MANUFACTURE OF DAIRY PRODUCTS<br />
15201 Manufacture of ice-cream<br />
15202 Manufacture of condensed, powdered and evaporated milk<br />
15209 Manufacture of other dairy products<br />
Appendix page - 31
Form M 2009 Guidebook<br />
Self Assessment System<br />
Manufacture of grain mill products, starches and starch products, and prepared animal feeds<br />
15311 Rice milling<br />
15312 Flour milling<br />
15319 Manufacture of other flour/grain mill products<br />
15321 Manufacture of starch<br />
15322 Manufacture of glucose and glucose syrup, maltose<br />
15323 Manufacture of sago and tapioca flour/products<br />
15329 Manufacture of other starch products<br />
15330 Manufacture of prepared animal feeds<br />
Manufacture of other food products<br />
15411 Manufacture of biscuits and cookies<br />
15412 Manufacture of bread, cake and other bakery products<br />
15420 Manufacture of sugar<br />
15431 Manufacture of cocoa products<br />
15432 Manufacture of chocolate products and sugar confectionery<br />
15440 Manufacture of macaroni, noodles and similar products<br />
15491 Manufacture of ice (excluding dry ice)<br />
15492 Manufacture of coffee<br />
15493 Manufacture of tea<br />
15494 Manufacture of spices and curry powder<br />
15495 Manufacture of nut and nut products<br />
15496 Manufacture of sauces including flavouring extracts such as monosodium glutamate<br />
15497 Manufacture of snack: cracker/chips [Example: prawn/fish crackers (keropok), potato/banana/tapioca chips]<br />
15499 Manufacture of other food products n.e.c.<br />
Manufacture of beverages<br />
15510 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials<br />
15520 Manufacture of wines<br />
15530 Manufacture of malt liquors and malt<br />
15541 Manufacture of soft drinks<br />
15542 Production of mineral waters<br />
Manufacture of tobacco products<br />
16000 Manufacture of tobacco products<br />
Spinning, weaving and finishing of textiles<br />
17111 Natural fibre spinning; weaving of textiles<br />
17112 Man-made fibre spinning; weaving of textiles<br />
17121 Dyeing, bleaching, printing and finishing of yarns and fabrics (excluding batek)<br />
17122 Batek making<br />
Manufacture of other textiles<br />
17210 Manufacture of made-up textile articles except apparel<br />
17220 Manufacture of carpets and rugs<br />
17230 Manufacture of cordage, rope, twine and netting<br />
17291 Handicraft spinning and weaving<br />
17299 Manufacture of other textiles n.e.c.<br />
Appendix page - 32
Form M 2009 Guidebook<br />
Self Assessment System<br />
Manufacture of knitted and crocheted fabrics and articles<br />
17300 Knitted and crocheted fabrics and articles<br />
Manufacture of wearing apparel except fur apparel<br />
18101 Manufacturing of clothings<br />
18102 Custom tailoring and dressmaking<br />
18109 Manufacture of miscellaneous wearing apparel n.e.c.<br />
Dressing and dyeing of fur; manufacture of articles of fur<br />
18200 Dressing and dyeing of fur; manufacture of articles of fur<br />
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness<br />
19110 Tanning and dressing of leather<br />
19120 Manufacture of luggage, handbags and the like, saddlery and harness of leather and leather substitutes<br />
Manufacture of footwear<br />
19200 Manufacture of footwear<br />
Manufacture of wood and of products of wood, cork, straw and plaiting materials<br />
20100 Sawmilling and planing of wood<br />
20211 Manufacture of veneer sheets and plywood<br />
20212 Manufacture of laminboard, particle board and other panels and board<br />
20220 Manufacture of builders’ carpentry and joinery<br />
20230 Manufacture of wooden and cane containers<br />
20291 Manufacture of charcoal<br />
20299 Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials<br />
Manufacture of paper and paper products<br />
21010 Manufacture of pulp, paper and paperboard<br />
21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard<br />
21091 Manufacture of carbon papers<br />
21092 Manufacture of envelopes, letter cards, correspondence cards or plain postcards<br />
21093 Manufacture of toilet papers, cleansing tissues, towels, serviettes<br />
21094 Manufacture of paper articles found about the house (Example : trays, dishes, cups, straws)<br />
21095 Manufacture of sanitary towels and tampons, disposal napkins and napkin liners for babies<br />
21096 Manufacture of gummed and adhesive paper in strips or rolls and labels, wallpaper<br />
21097 Manufacture of effigies, funeral paper goods, joss papers<br />
21099 Manufacture of other articles of paper and paperboard n.e.c.<br />
Publishing<br />
22110 Publishing of books, brochures, musical books and other publications<br />
22120 Publishing of newspapers, journals and periodicals<br />
22130 Publishing of recorded media excluding reproduction of recorded media (22300), motion picture and video<br />
production (92111) and computer software (72200)<br />
22190 Other publishing<br />
Appendix page - 33
Form M 2009 Guidebook<br />
Self Assessment System<br />
Printing and service activities related to printing<br />
22210 Printing<br />
22220 Service activities related to printing (including binding)<br />
Reproduction of recorded media<br />
22300 Reproduction of recorded media [including record, video, computer tapes, software, film excluding<br />
recording or taping of sound (92492)]<br />
Manufacture of coke, refined petroleum products and nuclear fuel<br />
23100 Manufacture of coke oven products<br />
23200 Manufacture of refined petroleum products<br />
23300 Processing of nuclear fuel<br />
Manufacture of chemicals and chemical products<br />
24111 Manufacture of industrial gases, whether compressed, liquefied or in solid state<br />
24119 Manufacture of other basic industrial chemicals except fertilizers and nitrogen compounds<br />
24120 Manufacture of fertilizers and nitrogen compounds<br />
24130 Manufacture of plastics in primary forms and of synthetic rubber<br />
Manufacture of other chemical products<br />
24210 Manufacture of pesticides and other agrochemical products<br />
24221 Manufacture of paints, varnishes and similar coatings and mastics<br />
24222 Manufacture of printing ink<br />
24230 Manufacture of pharmaceuticals, medicinal chemicals and botanical products<br />
24240 Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations<br />
(Example : toothpaste, shampoo, etc.)<br />
24290 Manufacture of other chemical products n.e.c.<br />
24300 Manufacture of man-made fibres<br />
Manufacture of rubber products<br />
25111 Manufacture of rubber tyres and tubes<br />
25112 Retreading and rebuilding of rubber tyres<br />
25191 Rubber remilling and latex processing<br />
25192 Rubber smokehouses<br />
25193 Manufacture of rubber gloves<br />
25199 Manufacture of other rubber products n.e.c.<br />
Manufacture of plastic products<br />
25201 Manufacture of plastic blow moulded products<br />
25202 Manufacture of plastic extruded products<br />
25203 Manufacture of plastic bags and films<br />
25204 Manufacture of plastic product rigid fibre reinforced<br />
25205 Manufacture of plastic foam products<br />
25206 Manufacture of plastic injection moulded components<br />
25209 Manufacture of other plastic products n.e.c.<br />
Appendix page - 34
Form M 2009 Guidebook<br />
Self Assessment System<br />
Manufacture of glass and glass products<br />
26100 Manufacture of glass and glass products<br />
Manufacture of <strong>non</strong>-metallic mineral products n.e.c.<br />
26910 Manufacture of <strong>non</strong>-structural <strong>non</strong>-refractory ceramic ware<br />
26920 Manufacture of refractory ceramic products<br />
26930 Manufacture of structural <strong>non</strong>-refractory clay and ceramic products<br />
26941 Manufacture of hydraulic cement<br />
26942 Manufacture of lime and plaster<br />
26951 Manufacture of ready-mix concrete<br />
26959 Manufacture of other articles of concrete, cement and plaster<br />
26960 Cutting, shaping and finishing of stone<br />
26990 Manufacture of other <strong>non</strong>-metallic mineral products, n.e.c.<br />
27100 Manufacture of basic iron and steel products<br />
27201 Tin smelting<br />
27209 Manufacture of other basic precious and <strong>non</strong>-ferrous metals<br />
27310 Casting of iron and steel<br />
27320 Casting of <strong>non</strong>-ferrous metal<br />
Manufacture of fabricated metal products<br />
28110 Manufacture of structural metal products<br />
28120 Manufacture of tanks, reservoirs and containers of metal<br />
28910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy<br />
28920 Treatment and coating of metals, general mechanical engineering on a fee or contract basis<br />
28930 Manufacture of cutlery, hand tools and general hardware<br />
28991 Manufacture of tin cans and metal boxes<br />
28992 Manufacture of wire, wire products and metal fasteners<br />
28993 Manufacture of brass, copper, pewter and aluminium products<br />
28999 Manufacture of other fabricated metal products n.e.c.<br />
Manufacture of general purpose machinery<br />
29110 Manufacture of engines and turbines except aircraft, vehicle and cycle engines<br />
29120 Manufacture of pumps, compressors, taps and valves<br />
29130 Manufacture of bearings, gears, gearing and driving elements<br />
29140 Manufacture of ovens, furnaces and furnace burners<br />
29150 Manufacture of lifting and handling equipment<br />
29191 Manufacture of air-conditioning, refrigerating and ventilating machinery<br />
29199 Manufacture of other general purpose machinery n.e.c.<br />
Manufacture of special purpose machinery<br />
29210 Manufacture of agriculture and forestry machinery<br />
29220 Manufacture of machine tools<br />
29230 Manufacture of machinery for metallurgy<br />
29240 Manufacture of machinery for mining, quarrying and construction<br />
29250 Manufacture of machinery for food, beverage and tobacco processing<br />
29260 Manufacture of machinery for textile, apparel and leather production<br />
29270 Manufacture of weapons and ammunition<br />
29290 Manufacture of other special purpose machinery n.e.c.<br />
29300 Manufacture of domestic appliances n.e.c. (Example : refrigerator, washing machine, oven, etc.)<br />
Appendix page - 35
Form M 2009 Guidebook<br />
Self Assessment System<br />
Manufacture of office, accounting and computing machinery<br />
30001 Manufacture of office and accounting machinery<br />
30002 Manufacture of computers and computer peripherals<br />
Manufacture of electrical motors, generators and transformers<br />
31100 Manufacture of electrical motors, generators and transformers<br />
Manufacture of electricity distribution and control apparatus<br />
31200 Manufacture of electricity distribution and control apparatus<br />
Manufacture of telecommunication cables and wires<br />
31301 Manufacture of telecommunication cables and wires<br />
31302 Manufacture of electric power cables and wires<br />
31309 Manufacture of other insulated wires and cables n.e.c.<br />
Manufacture of accumulators, primary cells and primary batteries<br />
31400 Manufacture of accumulators, primary cells and primary batteries<br />
Manufacture of electric lamps and lighting equipment<br />
31500 Manufacture of electric lamps and lighting equipment<br />
31600 Manufacture of domestic appliances<br />
31900 Manufacture of other electrical equipment n.e.c.<br />
Manufacture of electronic valves and tubes and other electronic components<br />
32101 Manufacture of semi-conductor devices<br />
32102 Manufacture of electronic valves and tubes and printed circuit boards<br />
32109 Manufacture of other electronic components n.e.c.<br />
Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy<br />
32200 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy<br />
32300 Manufacture of television and radio receivers, sound or video recording or reproducing apparatus, and associated<br />
goods<br />
Manufacture of medical appliances and instruments and appliances for measuring, checking, testing, navigating<br />
and other purposes except optical instruments<br />
33110 Manufacture of medical and surgical equipment and orthopaedic appliances<br />
33120 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,<br />
except industrial process control equipment<br />
33130 Manufacture of industrial process control equipment<br />
Manufacture of optical instruments and photographic equipment<br />
33201 Manufacture of optical instruments<br />
33202 Manufacture of photographic equipment<br />
Appendix page - 36
Form M 2009 Guidebook<br />
Self Assessment System<br />
Manufacture of watches and clocks<br />
33300 Manufacture of watches and clocks<br />
Manufacture of motor vehicles<br />
34100 Manufacture of motor vehicles<br />
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers<br />
34200 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers<br />
Manufacture of parts and accessories for motor vehicles and their engines<br />
34300 Manufacture of parts and accessories for motor vehicles and their engines<br />
Ships, locomotives, aircrafts<br />
35110 Building and repairing of ships<br />
35120 Building and repairing of pleasure and sporting boats<br />
35200 Manufacture of railway and tramway locomotives and rolling stock<br />
35300 Manufacture of aircraft and spacecraft<br />
Manufacture of transport equipment<br />
35910 Manufacture of motor cycles<br />
35920 Manufacture of bicycles and invalid carriages<br />
35990 Manufacture of other transport equipment n.e.c.<br />
Manufacture of furniture<br />
36101 Manufacture of wooden and cane furniture<br />
36102 Manufacture of metal furniture<br />
36109 Manufacture of other furniture, except stone, concrete or ceramic<br />
Manufacturing n.e.c.<br />
36910 Manufacture of jewellery and related articles<br />
36920 Manufacture of musical instruments<br />
36930 Manufacture of sports goods<br />
36940 Manufacture of games and toys<br />
36991 Manufacture of brooms, brushes and mops<br />
36992 Manufacture of pens, pencils, office and artists’ supplies<br />
36993 Manufacture of umbrella<br />
36999 Other manufacturing n.e.c.<br />
Recycling of metal waste and scrap<br />
37101 Recycling of tin<br />
37109 Recycling of other metal waste and scrap<br />
37201 Recycling of textile fibres<br />
37202 Recycling of rubber<br />
37209 Recycling of other <strong>non</strong>-metal waste and scrap<br />
Appendix page - 37
Form M 2009 Guidebook<br />
Self Assessment System<br />
E<br />
ELECTRICITY, GAS AND WATER SUPPLY<br />
40100 Production, collection and distribution of electricity<br />
40200 Manufacture of gas, distribution of gaseous fuels through mains<br />
40300 Steam and hot water supply<br />
41000 Collection, purification and distribution of water<br />
F<br />
CONSTRUCTION<br />
Site preparation<br />
45101 Demolition or wrecking of buildings and other structures and its clearance work<br />
45102 Land preparations work<br />
45103 Preparation of mineral properties and sites except oil and gas sites<br />
45104 Land reclamation work<br />
45109 Other site preparations n.e.c.<br />
Building of complete constructions or parts thereof; and civil engineering<br />
45201 Residential buildings<br />
45202 Non-<strong>resident</strong>ial buildings<br />
45203 Construction of roads, bridges, tunnels, viaducts, highways, elevated highways, railways, airfields,<br />
harbours, etc.<br />
45204 Construction of dams, irrigation system, drainage and sewage system, pipelines and other water projects<br />
45205 Communication and power line<br />
45206 Sports facilities including stadium, golf course, etc.<br />
45209 Other civil engineering<br />
Building installation (including repairs)<br />
45301 Plumbing, sewage and sanitary installation work<br />
45302 Electrical wiring and fitting work<br />
45303 Fencing and railing construction work<br />
45304 Lift and escalator construction work<br />
45305 Gas fitting construction work<br />
45306 Fire protection, security alarm and telecommunication systems installation work<br />
45307 Heating, ventilation, air conditioning and refrigeration work<br />
45309 Other building installation works n.e.c.<br />
Building completion (including repairs)<br />
45401 Building completion works<br />
45402 Painting and decorating<br />
45403 Floor sanding, finish carpentry, acoustical work and cleaning of the exterior, etc.<br />
45409 Other building completion works n.e.c.<br />
Renting of construction or demolition equipment with operator<br />
45500 Renting of construction and demolition equipment with operator<br />
Appendix page - 38
Form M 2009 Guidebook<br />
Self Assessment System<br />
G<br />
WHOLESALE AND RETAIL TRADE<br />
Sale of motor vehicles<br />
50101 Wholesale of cars, vans and 4-wheel drives - new<br />
50102 Wholesale of cars, vans and 4-wheel drives - used<br />
50103 Wholesale of industrial and commercial vehicles - new<br />
50104 Wholesale of industrial and commercial vehicles - used<br />
50109 Wholesale of other motor vehicles n.e.c.<br />
50111 Retail sale of cars, vans and 4-wheel drives - new<br />
50112 Retail sale of cars, vans and 4-wheel drives - used<br />
50119 Retail sale of other motor vehicles n.e.c.<br />
Maintenance and repair of motor vehicles<br />
50201 Maintenance and repair of cars, vans and 4-wheel drives<br />
50202 Maintenance and repair of industrial and commercial vehicles<br />
Sale of motor vehicles parts and accessories<br />
50301 Wholesale of parts and accessories for cars, vans and 4-wheel drives<br />
50302 Wholesale of parts and accessories for industrial and commercial vehicles<br />
50303 Retail sale of parts and accessories for motor vehicles<br />
50401 Wholesale of motorcycles and related parts and accessories<br />
50402 Retail sale of motorcycles and related parts and accessories<br />
Retail sale of automotive fuel (petrol and lubricants)<br />
50500 Retail sale of automotive fuel<br />
Wholesale on a fee or contract basis<br />
51100 Wholesale on a fee or contract basis<br />
Wholesale of agricultural raw materials, livestock, food, beverages and tobacco<br />
51211 Wholesale of rubber<br />
51212 Wholesale of palm oil<br />
51213 Wholesale of livestock<br />
51214 Wholesale of lumber and timber<br />
51215 Wholesale of trees, shrubs potted<br />
51219 Wholesale of other agricultural products n.e.c.<br />
51221 Wholesale of meat, poultry and eggs<br />
51222 Wholesale of fish and other seafood<br />
51223 Wholesale of fruits<br />
51224 Wholesale of vegetables<br />
51231 Wholesale of rice, other grains, flour and sugar<br />
51232 Wholesale of dairy products<br />
51233 Wholesale of confectionery<br />
51234 Wholesale of biscuits, cakes, bread and other bakery products<br />
51235 Wholesale of coffee, tea and other beverages<br />
Appendix page - 39
Form M 2009 Guidebook<br />
Self Assessment System<br />
51236 Wholesale of soft drinks and mineral water<br />
51237 Wholesale of beer, wines and spirits<br />
51238 Wholesale of tobacco, cigars, cigarettes, etc.<br />
51239 Wholesale of other foodstuffs [Example: mee, kueh teow, mee hoon, wantan skins and related foodstuffs (including<br />
canned food, cooking oil, sugar, dairy products, etc.)]<br />
Wholesale of household goods<br />
51311 Wholesale of textiles, clothing, house linens, towels and blankets<br />
51312 Wholesale of footwear<br />
51321 Wholesale of sports goods and athletic goods and equipment<br />
51322 Wholesale of bicycles and parts thereof<br />
51323 Wholesale of games and toys<br />
51324 Wholesale of travelling and leather goods (except leather footwear and clothing)<br />
51325 Wholesale of handicrafts and artificial flowers<br />
51326 Wholesale of cut flowers and plants<br />
51391 Wholesale of pharmaceutical, orthopaedic and medical goods, perfumery, cosmetics and toiletries<br />
51392 Wholesale of books, newspapers, magazines and stationery<br />
51393 Wholesale of jewellery, watches, clocks and silverware<br />
51394 Wholesale of photographic equipment and supplies<br />
51395 Wholesale of optical goods<br />
51396 Wholesale of household hardware, kitchenware, chinaware, glassware, ornaments, etc.<br />
51397 Wholesale of household appliances, radio and television equipment, musical instruments, records and music<br />
tapes<br />
51398 Wholesale of furniture, furnishings, wallpaper and floor coverings<br />
51399 Wholesale of other household goods (Example: cleaning material, fancy goods and other miscellaneous consumer<br />
goods)<br />
Wholesale of <strong>non</strong>-agricultural intermediate products, waste and scrap<br />
51411 Wholesale of petrol, diesel, lubricants, etc.<br />
51412 Wholesale of liquified petroleum gas<br />
51419 Wholesale of other solid, liquid and gaseous fuels and related products (Example: charcoal, kerosene, paraffin,<br />
firewood, etc.)<br />
51420 Wholesale of metals, metal ores and fabricated metals<br />
51431 Wholesale of logs, sawn timber, plywood, veneer and related products<br />
51432 Wholesale of construction materials, builders’ hardware, plumbing and heating equipment and supplies<br />
51491 Wholesale of fertilizers<br />
51492 Wholesale of metal scraps<br />
51493 Wholesale of <strong>non</strong>-metal materials<br />
51499 Wholesale of other intermediate products, waste and scrap n.e.c.<br />
Wholesale of machinery, equipment and supplies<br />
51511 Wholesale of telecommunication equipment and accessories<br />
51512 Wholesale of electrical and electronic components and wiring accessories<br />
51520 Wholesale of office machinery and business equipment (Example: cash register)<br />
51530 Wholesale of computer hardware, software and peripherals<br />
51591 Wholesale of industrial, agricultural, construction and civil engineering machinery and equipment<br />
51592 Wholesale of lifts, escalators, air conditioning, security and fire fighting equipment<br />
51593 Wholesale of marine and aircraft equipment and accessories and other transport equipment n.e.c.<br />
51599 Wholesale of other machinery and equipment n.e.c.<br />
Appendix page - 40
Form M 2009 Guidebook<br />
Self Assessment System<br />
Other wholesale<br />
51911 Wholesale trade in aquarium fishes, pet birds and animals<br />
51912 Wholesale of animal/pet food<br />
51913 Wholesale of leather and PVC material<br />
51915 Wholesale trade in paper, cellophane products, packaging materials<br />
51916 Wholesale of agricultural and farm supplies (Example: nursery stock, seeds, horticultural, orchard supplies,<br />
etc.)<br />
51919 Wholesale of other specific commodities n.e.c.<br />
51920 Non-specialized wholesale stores<br />
Non-specialized retail trade in stores<br />
52111 Provision stores<br />
52112 Supermarket<br />
52113 Mini market<br />
52114 Convenience stores<br />
52191 Department stores<br />
52192 Department store and supermarket<br />
52193 News agent and miscellaneous goods stores<br />
52199 Other retail sale in <strong>non</strong>-specialized stores n.e.c.<br />
Retail sale of food, beverages and tobacco in specialized stores<br />
52211 Retail sale of meat and poultry [fresh or frozen]<br />
52212 Retail sale of fish and other seafood<br />
52213 Retail sale of fruits<br />
52214 Retail sale of vegetables<br />
52221 Retail sale of rice, flour and other grains<br />
52222 Retail sale of confectionery (sweets, etc.)<br />
52223 Retail sale of biscuits, cakes, bread and other bakery products<br />
52224 Retail sale of beer, wine and spirits<br />
52225 Retail sale of soft drinks<br />
52226 Retail sale of tea, coffee and other beverages<br />
52227 Retail sale of tobacco, cigars and cigarettes, etc.<br />
52229 Retail sale of mee, kuey teow, mee hoon, wantan skins, and other foodstuffs (including canned food, cooking oil,<br />
sugar, dairy products, etc.)<br />
Other retail trade of new goods in specialized stores<br />
52310 Retail sale of pharmaceutical, medical and orthopaedic goods, perfumery, cosmetic and toilet articles<br />
52321 Retail sale of textiles, linens, towels, blankets, etc.<br />
52322 Retail sale of articles of clothing, articles of fur and clothing accessories<br />
52323 Retail sale of footwear<br />
52324 Retail sale of leather goods and travel accessories<br />
52331 Retail sale of household utensils, kitchenware, chinaware, glassware, ornaments, etc.<br />
52332 Retail sale of electrical household appliances, radio and television equipment<br />
52333 Retail sale of household furniture and furnishings<br />
52334 Retail sale of lighting and lighting accessories<br />
52339 Retail sale of household appliances articles and equipment n.e.c.<br />
52340 Retail sale of hardware, paint and glass<br />
Appendix page - 41
Form M 2009 Guidebook<br />
Self Assessment System<br />
52351 Retail sale of sports goods<br />
52352 Retail sale of bicycles<br />
52353 Retail sale of games and toys<br />
52354 Retail sale of musical instruments, music tapes, records, compact discs and video tapes<br />
52355 Retail sale of aquarium fishes<br />
52356 Retail sale of pet birds and animals and pet food<br />
52359 Retail sale of other recreational goods<br />
52360 Retail sale of computers, computer equipment and supplies, <strong>non</strong>-customized software and printers<br />
52370 Retail sale of telecommunication equipment<br />
52381 Retail sale of photographic equipment<br />
52382 Retail sale of spectacles and other optical goods<br />
52383 Retail sale of scientific and precision equipment<br />
52391 Retail sale of office supplies and equipment<br />
52392 Retail sale of watches, clocks, jewellery and silverware<br />
52393 Retail sale of liquified petroleum gas (cooking gas)<br />
52394 Retail sale of books, magazines, newspapers and stationery<br />
52395 Retail sale of flowers and other plants<br />
52399 Other retail sale in specialized stores n.e.c.<br />
Retail sale of second-hand goods in stores<br />
52401 Retail sale of second-hand books<br />
52402 Retail sale of second-hand electrical and electronic goods<br />
52403 Pawnshops<br />
52404 Retail sale of antique<br />
52409 Retail sale of second-hand goods n.e.c.<br />
Retail sale not in stores<br />
52511 Retail sale via mail order houses<br />
52512 Retail sale via direct selling<br />
52520 Retail sale via stalls and markets<br />
52590 Other <strong>non</strong>-store retail sale n.e.c.<br />
Repair of personal and household goods<br />
52601 Repair of footwear and other leather goods<br />
52602 Repair of electrical appliances and electronic goods<br />
52603 Repair of watches, clocks and jewellery<br />
52604 Repair of bicycles<br />
52609 Repair of othe rpersonal and household goods n.e.c.<br />
H<br />
HOTELS DAN RESTAURANTS<br />
55101 Hotels<br />
Hotels; camping sites and other provision of short-stay accomodation<br />
55102 Camping sites and other provision of short-stay accomodation<br />
Appendix page - 42
Form M 2009 Guidebook<br />
Self Assessment System<br />
Restaurants, bars dan canteens<br />
55211 Restaurants and restaurants cum night clubs<br />
55212 Fast food restaurants<br />
55213 Coffee shops<br />
55214 Cafes, snack bars (includes lunch counters and refreshment stands<br />
55215 Canteens<br />
55216 Food caterers<br />
55217 Pubs, bars, coffee houses, cocktail lounges and karaoke<br />
55219 Eating and drinking places n.e.c.<br />
55221 Food stalls/hawkers<br />
55222 Drink stalls/hawkers<br />
55223 Food and drink stalls/hawkers<br />
I<br />
TRANSPORT, STORAGE AND COMMUNICATIONS<br />
Transport via railways<br />
60100 Train service<br />
Other land transport<br />
60211 Bus services (stage, mini and ekspress bus service)<br />
60212 Factory bus service<br />
60213 School bus service<br />
60214 Suburban railway passenger transport service (Example: LRT, KTM commuter and monorail)<br />
60219 Other scheduled passenger land transport n.e.c.<br />
60221 Taxi, car for hire [with driver] and limousine services<br />
60229 Other <strong>non</strong>-scheduled passenger land transport n.e.c.<br />
60230 Freight transport by road<br />
Transport via pipelines<br />
60300 Transport via pipelines (including gas, liquefied)<br />
Sea and coastal transport<br />
61101 Passenger transportation by sea-going vessels and ferries<br />
61102 Freight transportation by sea-going and coastal water vessels<br />
61103 Towing and pushing services<br />
61109 Other sea and coastal water transport n.e.c.<br />
Inland water transport<br />
61201 Boat and sampan passenger transport service<br />
61202 Inland water freight transport service<br />
61209 Other inland water transport n.e.c.<br />
Scheduled air transport<br />
62101 Passenger airline services - domestic and international<br />
62109 Other scheduled air transport n.e.c. (Example: helicopter services)<br />
Appendix page - 43
Form M 2009 Guidebook<br />
Self Assessment System<br />
Non-scheduled air transport<br />
62201 Rental services of aircraft with or without operator/aircraft chartering<br />
62209 Other <strong>non</strong>-scheduled air transport n.e.c.<br />
Supporting and auxiliary transport activities; activities of travel agencies<br />
63011 Stevedoring services<br />
63019 Other cargo handling services n.e.c.<br />
63020 Storage and warehousing services<br />
63031 Railway operation services<br />
63032 Operation of parking facilities for motor vehicles<br />
63033 Highway, bridge and tunnel operation services<br />
63034 Vessel salvage and refloating services<br />
63035 Port operation services<br />
63036 Airport operation services (excluding cargo handling)<br />
63039 Other supporting transport activities n.e.c.<br />
63041 Travel agency and tour operator services (including tourist guide service)<br />
63042 Taxi/limousine boking service<br />
63049 Other activities of travel agencies and tour operators, and tourist assistance activities n.e.c.<br />
63091 Activities of freight forwarding/forwarding agencies<br />
63092 Activities of shipping agencies<br />
63099 Activities of other transport agencies n.e.c.<br />
Post and courier activities<br />
64110 National postal service<br />
64120 Courier activities other than national post activities<br />
Telecommunications<br />
64201 Telephone services (public and mobile)<br />
64202 Television and radio transmission services<br />
64203 Data communications service (including network operation)<br />
64204 Paging service<br />
64209 Other telecommunications services n.e.c.<br />
J<br />
FINANCIAL INTERMEDIATION<br />
Monetary intermediation<br />
65110 Central banking<br />
65191 Commercial banks<br />
65192 Offshore banks<br />
65193 Merchant banks<br />
65194 Finance companies<br />
65195 Discount houses<br />
65196 Savings institutions (Example: Bank Simpanan Nasional, Housing co-operatives, <strong>Lembaga</strong> Urusan Tabung Haji)<br />
65197 Development finance institutions (Example: MIDF, Bank Pembangunan Malaysia, Bank Pertanian Malaysia,<br />
Bank Industri Malaysia)<br />
65199 Other finance n.e.c.<br />
Appendix page - 44
Form M 2009 Guidebook<br />
Self Assessment System<br />
Other financial intermediation<br />
65910 Financial leasing companies<br />
65921 Factoring companies<br />
65922 Credit card services<br />
65929 Other credit services n.e.c.<br />
65991 Holding companies<br />
65992 Investment companies<br />
65993 Nominee companies<br />
65994 Unit trusts<br />
Insurance and pension funding, except compulsory social security<br />
66010 Life insurance (including life reinsurance)<br />
66021 Provident funding<br />
66022 Pension funding<br />
General insurance (including reinsurance)<br />
66031 Marine, aviation and transit insurance<br />
66032 Motor vehicle insurance<br />
66033 Fire and other property damage insurance<br />
66034 Accident and health insurance<br />
66035 Freight insurance<br />
66039 Other insurance n.e.c.<br />
Activities auxiliary to finance except insurance and pension funding<br />
67110 Financial market operational and regulatory service (Example: KLSE, SC, KLOFFE, CDS, KLC)<br />
67121 Stock, share and bond brokers<br />
67122 Commodity brokers and dealers<br />
67123 Gold bullion dealers<br />
67129 Other financial futures brokers and dealers<br />
67191 Foreign exchange service<br />
67192 Financial consultancy service<br />
67199 Activities auxiliary to finance n.e.c.<br />
Activities auxiliary to insurance and pension funding<br />
67201 Insurance brokerage and agency service<br />
67202 Insurance adjusting service<br />
67209 Other activities auxiliary to insurance and pension funding n.e.c.<br />
K<br />
REAL ESTATE, RENTING AND BUSINESS ACTIVITIES<br />
Real estate activities with own or leased property<br />
70101 Real estate development<br />
70102 Real estate operations<br />
70200 Real estate activities on a fee or contract basis<br />
Appendix page - 45
Form M 2009 Guidebook<br />
Self Assessment System<br />
Rental of transport equipment<br />
71111 Private cars for hire<br />
71112 Rental of motorcycles<br />
71113 Rental and leasing of lorries, trucks, trailers and containers<br />
71114 Rental and leasing of caravans and campers<br />
71119 Rental of land transport equipment n.e.c.<br />
71121 Ship and boat leasing (including chartering)<br />
71129 Rental of water transport equipment n.e.c.<br />
71130 Rental of air transport equipment<br />
Rental of other machinery and equipment<br />
71210 Rental of agricultural machinery and equipment<br />
71220 Rental of construction and civil engineering machinery and equipment<br />
71230 Rental of office machinery and equipment (including computer)<br />
71290 Rental of other machinery and equipment n.e.c.<br />
Rental of personal and household goods n.e.c.<br />
71301 Rental of television sets, video cassette recorders and related equipment and supplies<br />
71302 Rental of furniture<br />
71303 Rental of video tapes (including compact discs and laser discs)<br />
71304 Rental of theatrical equipment<br />
71305 Rental of recreational goods n.e.c. (Example: bicycles, saddle horses, pleasure boats, sports equipment)<br />
71309 Rental of other personal and household goods n.e.c.<br />
Computer and related activities<br />
72100 Hardware consultancy<br />
72200 Software consultancy and supply<br />
72300 Data processing service<br />
72400 Database activities (including database development, data storage and data preparation)<br />
72500 Maintenance and repair or office, accounting and computing machinery<br />
72900 Other computer related activities<br />
Research and experimental development on natural sciences and engineering<br />
73101 Research and experimental development services on physical sciences<br />
73102 Research and experimental development services on chemistry and biology<br />
73103 Research and experimental development services on engineering and technology<br />
73104 Research and experimental development services on agricultural sciences<br />
73105 Research and experimental development services on medical sciences and pharmacy<br />
73109 Research and experimental development services on other natural sciences<br />
Research and experimental development on social sciences and humanities<br />
73201 Research and experimental development services on cultural sciences, sociology and psychology<br />
73202 Research and experimental development services on economics<br />
73203 Research and experimental development services on law<br />
73204 Research and experimental development services on linguistics and other languages<br />
73209 Research and experimental development services on other social sciences and humanities<br />
Appendix page - 46
Form M 2009 Guidebook<br />
Self Assessment System<br />
Legal, accounting, book-keeping and auditing activities; <strong>tax</strong> consultancy; market research and public opinion<br />
polling; business and management consultancy<br />
74110 Legal services<br />
74120 Accounting, book-keeping and auditing activities; <strong>tax</strong> consultancy<br />
74130 Market research and public opinion polling<br />
74141 Estate management consultancy services<br />
74142 General management consultancy services<br />
74143 Public relations consultancy services<br />
74144 Project management consultancy services<br />
74149 Other business and management consultancy services n.e.c.<br />
Architectural, engineering and other technical activities<br />
74211 Architectural consultancy services<br />
74212 Engineering consultancy services<br />
74213 Land and quantity surveying consultancy services<br />
74219 Other architectural and engineering activities and related technical consultancy services n.e.c.<br />
74220 Technical testing and analysis<br />
Advertising<br />
74300 Advertising<br />
Business activities n.e.c.<br />
74910 Labour recruitment and provision of personnel services<br />
74920 Investigation and security services<br />
74931 Building cleaning services<br />
74932 Disinfecting and exterminating services<br />
74940 Photographic services (commercial and consumer)<br />
74950 Packaging services on a fee or contract basis<br />
74991 Telephone answering services<br />
74992 Bill collecting, credit rating, direct mailing, mail advertisingand similar activities<br />
74993 Agency activities for engagements in entertainment or sports attractions<br />
74994 Duplicating services<br />
74999 Other business services n.e.c.<br />
L<br />
PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY<br />
Administration of the state and the economic and social policy of the community<br />
75110 General [overall] public service activities<br />
75121 Administrative educational services<br />
75122 Administrative healthcare services<br />
75123 Administrative housing and local government services<br />
75124 Administrative recreational, cultural, arts and sports services<br />
75125 Administrative religious affairs services<br />
75129 Other community and social affairs services<br />
75131 Domestic and international trade affairs<br />
Appendix page - 47
Form M 2009 Guidebook<br />
Self Assessment System<br />
75132 Agriculture and rural development affairs<br />
75133 Primary industries affairs<br />
75134 Public works affairs<br />
75135 Transport affairs<br />
75136 Energy, telecommunication and postal affairs<br />
75137 Tourism affairs<br />
75138 Human resource affairs<br />
75139 Other regulation of and contribution to more efficient operation of business affairs n.e.c.<br />
75140 Public service activities<br />
Provision of services to the community as a whole<br />
75210 Foreign affairs<br />
75220 Military and civil defence services<br />
75231 Police service<br />
75232 Prison service<br />
75233 Immigration service<br />
75234 National registration service<br />
75235 Judiciary and legal service<br />
75236 Fire-fighting service<br />
75239 Other public order and safety affairs related services<br />
75300 Compulsory social security activities<br />
M<br />
EDUCATION<br />
80101 Nurseries and kindergartens<br />
80102 Primary schools<br />
80210 General secondary education<br />
80211 Primary and secondary schools<br />
80220 Technical and vocational secondary education<br />
80301 College and university education<br />
80302 Commercial and other technical institutes<br />
80303 Nursing schools<br />
80901 Driving schools<br />
80902 Music and dancing schools<br />
80909 Adult and other vocational education n.e.c.<br />
N<br />
HEALTH AND SOCIAL WORK<br />
Human health activities<br />
85110 Hospital services<br />
85121 Medical services; example: private clinics (excluding hospital services and paramedic services such as midwife)<br />
85122 Dental services<br />
85191 Nursing home services<br />
85192 Physiotherapy and occupational therapy services<br />
85193 Herbalists and homeopathy services<br />
85194 Ambulance services<br />
85199 Human health services n.e.c.<br />
Appendix page - 48
Form M 2009 Guidebook<br />
Self Assessment System<br />
Veterinary activities<br />
85200 Veterinary services<br />
Social work activities<br />
85311 Welfare services for children (Example: orphanage)<br />
85312 Services of homes for the aged<br />
85313 Women’s refuge operations<br />
85314 Juvenile homes services<br />
85315 Home for the handicapped operations<br />
85316 Drug rehabilitation homes services<br />
85319 Other social work with accomodation<br />
85321 Counseling service<br />
85322 Alcoholics a<strong>non</strong>ymous society operations<br />
85324 Voluntary welfare services for the collection and allocation of funds for welfare purposes<br />
85325 Child day care service<br />
85329 Other social work activities n.e.c.<br />
O<br />
OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES<br />
Sewage and refuse disposal, sanitation and similar activities<br />
90001 Sewage, sanitation and similar activities<br />
90002 Refuse disposal services<br />
90003 Industrial waste collection and disposal services<br />
Activities of business, employers and professional organizations<br />
91110 Activities of business and employers’ organizations<br />
91120 Activities of professional organizations<br />
91200 Activities of trade unions<br />
91910 Activities of religious organizations<br />
91920 Activities of political organizations<br />
91991 Civic betterment and community facility support services (including rotary club)<br />
91992 Special group advocacy services<br />
91993 Services provided by youth associations<br />
91999 Other services provided by membership organizations n.e.c.<br />
MOTION PICTURE, RADIO, TELEVISION AND OTHER ENTERTAINMENT ACTIVITIES<br />
92111 Motion picture and video production<br />
92112 Motion picture and video distribution<br />
92120 Motion picture projection<br />
92131 Production of radio programmes<br />
92132 Production of television programmes<br />
92141 Theatrical producer, singer group band and orchestra entertainment services<br />
92142 Services provided by authors, composers, sculptors, entertainers and other <strong>individual</strong> artists<br />
Appendix page - 49
Form M 2009 Guidebook<br />
Self Assessment System<br />
92149 Ancillary theatrical services n.e.c.<br />
92191 Circus, amusement park and similar attraction services<br />
92192 cabarets, discotheques and karaoke lounges<br />
92199 Other entertainment activities n.e.c.<br />
News agency activities<br />
92201 Printed news supply services<br />
92202 Picture supply services<br />
92209 Other news agency services<br />
Library, archives, museums and other cultural activities<br />
92310 Library and archives activities<br />
92320 Museum activities and preservation of historical site and buildings<br />
92330 Botanical and zoological gardens and nature reserves activities<br />
Sporting and other recreational activities<br />
92411 Activities of country and golf clubs<br />
92412 Activities of water sports and recreation clubs except country and golf clubs<br />
92413 Equestrian clubs<br />
92414 Sports event promotions and organizations<br />
92415 Sports facility operations services<br />
92419 Other sporting services<br />
92491 Casting activities [motion pictures, television or theatre productions, recording studios]<br />
92492 Recording or taping of sound<br />
92493 booking agency activities [in connection with theatrical productions entertainment attractions]<br />
92494 Recreation park and beach services<br />
92495 Gambling and betting activities<br />
92499 Other recreational activities n.e.c.<br />
Other service activities<br />
93010 Washing and (dry-) cleaning of textile and fur products<br />
93021 Men’s hair dressing services<br />
93022 Ladies’ hair dressing services including services of unisex saloon<br />
93023 Beauty services<br />
93030 Funeral and related activities<br />
93091 Friendship, penpal, matchmaking and dating services<br />
93092 Services of massage parlours and health centres (Example: spa, sauna baths)<br />
93093 Social escort services<br />
93099 Other service activities n.e.c.<br />
Private households with employed persons<br />
95000 Private households with employed persons<br />
Extra-territorial organizations and bodies<br />
99000 Extra-territorial organizations and bodies<br />
NOTE :<br />
n.e.c. - not elsewhere classified<br />
Appendix page - 50
Form M 2009 Guidebook<br />
Self Assessment System<br />
APPENDIX H:<br />
DIRECTOR GENERAL’S PUBLIC RULINGS<br />
No.<br />
Subject of Public Ruling<br />
Issued/<br />
Updated<br />
1/2010 Withholding Tax on Income under Paragraph 4(f) 19/04/2010<br />
3/2009 Professional Indemnity Insurance 30/07/2009<br />
2/2009 Construction Contracts 22/05/2009<br />
1/2009 Property Development 22/05/2009<br />
3/2008 Entertainment Expense 22/10/2008<br />
2/2008 Reinvestment Allowance 03/04/2008<br />
1/2008 Special Allowances for Small Value Assets 27/03/2008<br />
6/2006 Tax Treatment of Legal and Professional Expenses 06/07/2006<br />
5/2006 Professional Indemnity Insurance 31/05/2006<br />
4/2006 Valuation of Stock In Trade and Work In Progress 31/05/2006<br />
Part I<br />
3/2006 Property Development & Construction Contracts 13/03/2006<br />
2/2006 Tax Borne by Employers 17/01/2006<br />
1/2006, Perquisites from Employment 17/01/2006,<br />
Addendum, 30/08/2007,<br />
Second Addendum &<br />
25/02/2009 &<br />
Third Addendum 30/07/2009<br />
6/2005 & Trade Association 08/12/2005 &<br />
Addendum 01/07/2009<br />
5/2005 Deduction for Loss of Cash and Treatment of Recoveries 14/11/2005<br />
4/2005, Withholding Tax on Special Classes of Income 12/09/2005,<br />
Addendum &<br />
30/11/2007 &<br />
Second Addendum 04/01/2010<br />
3/2005 & Living Accommodation Benefit Provided for the Employee 11/08/2005 &<br />
Addendum by the Employer 05/02/2009<br />
2/2005, Computation of Income Tax Payable by a Resident Individual 06/06/2005,<br />
Addendum &<br />
06/07/2006 &<br />
Second Addendum 03/01/2008<br />
1/2005 Computation of Total Income for Individual 05/02/2005<br />
5/2004 & Double Deduction Incentive on Research Expenditure 30/12/2004 &<br />
Addendum 03/04/2008<br />
4/2004 Employee Share Option Scheme Benefit 09/12/2004<br />
3/2004 & Entertainment Expense 08/11/2004 &<br />
Addendum 23/08/2007<br />
2/2004, Benefits-In-Kind 08/11/2004,<br />
Addendum, 20/05/2005,<br />
Second Addendum, 17/01/2006,<br />
Third Addendum &<br />
17/04/2009 &<br />
Fourth Addendum 19/04/2010<br />
1/2004 Income from Letting of Real Property 30/06/2004<br />
2/2003 “Key-Man” Insurance 30/12/2003<br />
1/2003 & Tax Treatment relating to Leave Passage 05/08/2003 &<br />
Addendum 23/08/2007<br />
Compliance<br />
Yes No<br />
Appendix page - 51
Form M 2009 Guidebook<br />
Self Assessment System<br />
No.<br />
Subject of Public Ruling<br />
Issued/<br />
Updated<br />
2/2002 Allowable Pre-operational and Pre-commencement of Business 08/07/2002<br />
Expenses for Companies<br />
1/2002 Deduction for Bad & Doubtful Debts and Treatment of 02/04/2002<br />
Recoveries<br />
7/2001 Basis Period for Business & Non-Business Source 30/04/2001<br />
(Companies)<br />
6/2001 Basis Period for a Business Source (Individuals & Persons 30/04/2001<br />
other than Companies/Co-operatives)<br />
5/2001 Basis Period for a Business Source (Co-operatives) 30/04/2001<br />
4/2001 Basis Period for a Non-Business Source 30/04/2001<br />
(Individuals & Persons other than Companies)<br />
3/2001 & Appeal against an Assessment 18/01/2001 &<br />
Addendum 18/05/2009<br />
2/2001 Computation of Initial & Annual Allowances in respect of 18/01/2001<br />
Plant & Machinery<br />
1/2001 Ownership of Plant and Machinery for the Purpose of Claiming 18/01/2001<br />
Capital Allowances<br />
8/2000 Wilful Evasion of Tax and Related Offences 30/12/2000<br />
7/2000 Providing Reasonable Facilities and Assistance 16/06/2000<br />
6/2000 Keeping Sufficient Records 30/06/2001<br />
(Revised) (Persons other than Companies or Individuals)<br />
6/2000 Keeping Sufficient Records 01/03/2000<br />
(Persons other than Companies or Individuals)<br />
5/2000 Keeping Sufficient Records 30/06/2001<br />
(Revised) (Individuals & Partnerships)<br />
5/2000 Keeping Sufficient Records 01/03/2000<br />
(Individuals & Partnerships)<br />
4/2000 Keeping Sufficient Records 30/06/2001<br />
(Revised) (Companies and Co-operatives)<br />
4/2000 Keeping Sufficient Records 01/03/2000<br />
(Companies and Co-operatives)<br />
3/2000 Basis Period for a Business Source (Individuals & Persons 01/03/2000<br />
other than Companies/Co-operatives)<br />
2/2000 Basis Period for a Business Source 01/03/2000<br />
(Companies & Co-operatives)<br />
1/2000 Basis Period for a Non-Business Source 01/03/2000<br />
Compliance<br />
Yes No<br />
Appendix page - 52