non-resident individual income tax - Lembaga Hasil Dalam Negeri

Form M 2009 Guidebook
Self Assessment System
4. GENERAL RULES FOR FILLING OUT THE FORM M
Please complete the return form in BLOCK LETTERS. Use black ink pen.
You are required to enter relevant information for the basis year in the boxes provided under every section of the
return form as listed below. Leave the box(es) blank if not relevant to you.
i. Basic Information
ii. Part A : Particulars of Individual
iii. Part B : Particulars of Husband / Wife
iv. Part C : Statutory Income and Total Income
If the individual elects for joint assessment to be raised in the name of the spouse, he is required
to enter his total income in item C34 but need not fill in items C35 and C36; Parts D and E of his
own return form. However, other parts of the return form (where relevant) have to be completed.
v. Part D : Tax Payable / Repayable
The individual who elects for joint assessment does not have to fill in this section of his own
return form.
vi. Part E : Status of Tax for Year of Assessment 2009
The individual is not required to fill in this section of his own return form if he elects for joint
assessment.
vii. Part F : Income of Preceding Years Not Declared
viii. Part G : Particulars of Executor of the Deceased Person’s Estate
ix. Part H : Particulars of Losses, Capital Allowances and Withholding Taxes
x. Part J : Special Deduction, Further Deduction and Double Deduction
xi. Part K : Incentive Claim / Exempt Income
xii. Part L : Financial Particulars of Individual
xiii.
Declaration
If the return form is not affirmed and duly signed, it shall be deemed incomplete and returned to you. Penalty
will be imposed in case of late resubmission of the return form to LHDNM.
xiv.
Particulars of Tax Agent who completes this Return Form
This section has to be filled in, affirmed and duly signed by the tax agent who completes the return form.
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