non-resident individual income tax - Lembaga Hasil Dalam Negeri

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Form M 2009 Guidebook Self Assessment System Item Subject Explanation Working Appendix Sheet D2 COMPUTATION OF In general, the chargeable income of a non-resident individual is - - to TAX CHARGEABLE taxed at the flat rate of 27%. D2g Chargeable Income Rate (%) Income Tax D2a , , 4 8, 0 0 0 27 , , 12, 9 6 0. 0 If the chargeable income (amount D1) includes income subject to tax at gross on which rates other than 27% apply, it has to be apportioned according to the rate applicable. Tax rates according to the ITA 1967 (percentage on gross): Interest - 15%, Royalty - 10%, Section 4A - 10%, Other income - Refer to ITA 1967 Refer to Appendix F (Guidebook) for tax rates according to the Double Taxation Agreements. Gross income subject to tax at other rates Chargeable Income Rate (%) Income Tax D2f , , 1 2, 0 0 0 15 , , 1 , 8 0 0. 0 0 0 D3 Total Income Tax Sum of amounts from items D2a to D2g. - - D4 Fees / Levy paid in A rebate is given in respect of any fee paid to the Malaysian - - 2009 by a holder of Government under the Fees Act 1951 for the issue of an Employment an Employment Employment Pass, Visit Pass (Temporary Employment) or Work Pass, Visit Pass Pass, but shall not exceed the amount of income tax charged in (Temporary item D3 (section 6C ITA 1967). Employment) or Work Pass D5 Total D3 minus D4 - - D6 Tax deduction under Computation can be done on Working Sheet HK-3. HK-3 - Section51 of Enter the amount from item D Working Sheet HK-3 in this item. Finance Act 2007 (dividends) If entitled to a tax refund as per item D11, submit Working Sheet HK-3 with the Form M. D7 Section 110 This refers to a claim for credit (if any) with respect to income HK-6 - tax deduction (other than dividends) from which tax has withheld / charged and (others) in remitted to LHDNM in accordance with the provisions of income respect of tax. C15 and / or C33 Use Working Sheet HK-6 to compute. Enter the amount from item B Working Sheet HK-6 in this box. D8 Section 133 Where there is no Double Taxation Agreement between Malaysia HK-9 - tax relief and a foreign country, a person who is charged to tax in Malaysia and has suffered tax in respect of the same income in that foreign country in which the income arose, may claim unilateral credit. This credit shall not exceed half the foreign tax payable on that income. Use Working Sheet HK-9 to compute and transfer the amount from item B of the working sheet to this item. D9 Total deduction Sum of amounts from items D6 to D8. - - and relief 18
Form M 2009 Guidebook Self Assessment System Item Subject Explanation Working Appendix Sheet D10 TAX PAYABLE D5 minus D9 (If the amount in D5 is more than the amount in D9). - - D11 TAX REPAYABLE D9 minus D5 (If the amount in D9 is more than the amount in D5). HK-3, HK-6 - If entitled to a tax refund, submit: (i) Working Sheet HK-3 in respect of the claim for tax deduction under section 51 of Finance Act 2007 (dividends); (ii) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); (iii) Working Sheet HK-9 regarding the foreign tax deducted in the country of origin. PART E: STATUS OF TAX FOR YEAR OF ASSESSMENT 2009 Payments made through the instalment/Schedular Tax Deduction (STD) scheme are set off against the tax payable in this section. Item Subject Explanation Working Appendix Sheet E1 Tax payable Amount from item D10. - - Enter ‘0’ in this item if you are entitled to a tax refund as per item D11. E2 Instalments/ Working Sheet HK-10 can be used to compute the total amount HK-10 - Schedular Tax of instalments / Schedular Tax Deductions (STD) paid for tax Deductions Paid for on income of year of assessment 2009. 2009 Income - SELF and HUSBAND / With effect from Year of Assessment 2009, deduction made in 2009 WIFE if joint in respect of bonus or director’s fee has to be included in this item. assessment Payments made in respect of outstanding tax for previous years of assessment must be excluded. Refer to the annual statement of income (Form EA / EC) for the amount of STD to be entered. E3 Balance of tax E1 minus E2 - - payable The balance of tax payable must be paid within the stipulated period. Use the Remittance Slip (CP501) provided together with the return form. Please take note of the instructions and addresses given on the reverse side of the enclosed CP501 before making any payment. Enter ‘0’ if the amount in item E2 exceeds the amount in item E1. E4 Tax paid in excess E2 minus E1 - - REMINDER After computing the tax from Part C to Part E, the non-resident individual is reminded to complete the ‘Status of Tax’ section on page 1 of Form M 2009 by entering ‘X’ in one relevant box only. 19
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
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Page 49 and 50: HK-1B1: COMPUTATION OF STATUTORY IN
Page 51 and 52: D. ADJUSTMENT OF BUSINESS INCOME AD
Page 53 and 54: K. Computation of the taxable and t
Page 55 and 56: MINING ALLOWANCE INDEX Class Type o
Page 57 and 58: HK-1.2: SUMMARY OF CAPITAL ALLOWANC
Page 59 and 60: AGRICULTURE ALLOWANCE INDEX Class T
Page 61 and 62: HK-1.2.2 HK-1.2.2: FOREST ALLOWANCE
Page 63 and 64: HK-1.2.2A: SUMMARY OF FOREST ALLOWA
Page 65 and 66: Class Type of Industrial Building I
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Page 69 and 70: HK-1.2.4A: SUMMARY OF PLANT AND MAC
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HK-2: COMPUTATION OF STATUTORY INCO
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HK-2.1: RECEIPTS UNDER PARAGRAPH 13
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HK-2.3: COMPUTATION OF TAX ALLOWANC
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HK-2.5: VALUE OF LIVING ACCOMMODATI
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HK-2.6: REFUND FROM UNAPPROVED PENS
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Name Tax Reference No. Year of Asse
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HK-4: PARTICULARS OF PROPERTIES / A
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HK-6: TAX DEDUCTION UNDER SECTION 1
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HK-10: INSTALMENTS / SCHEDULAR TAX
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Form M 2009 Guidebook Self Assessme
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non-resident individual income tax - Lembaga Hasil Dalam Negeri

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