non-resident individual income tax - Lembaga Hasil Dalam Negeri

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Form M 2009 Guidebook Self Assessment System PART F: INCOME OF PRECEDING YEARS NOT DECLARED This refers to income received in respect of any earlier year not previously declared such as payment of salary, bonus, allowance, commission, dividend in arrears,etc. If the amount received relates to more than one (1) year, enter separately according to the year for which it is paid. Use attachment(s) in case of insufficient writing space and submit together with the return form. 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 gross income from employment for the basis year in which it is received and assessed as such. Item Subject Explanation Working Appendix Sheet F1 Enter the type of income, the year for which it is paid, the gross - - to F3 amount and where relevant, the amount of your contribution as an employee to an approved provident / pension fund such as the Employees Provident Fund (EPF). PART G: PARTICULARS OF EXECUTOR OF THE DECEASED PERSON’S ESTATE Item Subject Explanation Working Appendix Sheet G1 Executor’s Name Name of the appointed executor of the deceased person’s estate. - - G2 New Identity New identity card number of the executor. - - Card No. G3 Old Identity Old identity card number of the executor. - - Card No. G4 Police No. Police number of the executor (if any). - - G5 Army No. Army number of the executor (if any). - - G6 Passport No. Current passport number of the executor (if any). - - PART H: PARTICULARS OF LOSSES, CAPITAL ALLOWANCES AND WITHHOLDING TAXES Item Subject Explanation Working Appendix Sheet H1a Balance from Balance from current year’s business / partnership losses not HK-1.3 - current year losses absorbed. H1a(i) Amount carried Only a non-resident individual who fulfills the conditions pursuant back to section 44B of ITA 1967, is allowed to carry back his current year loss. The amount of current year loss for carry-back is restricted to RM100,000 or the defined aggregate income of the immediately preceding year of assessment, whichever is lower. Enter the amount from item G of Working Sheet HK-1.3. H1a(ii) Balance carried Enter the amount from item H of Working Sheet HK-1.3. forward H1b Balance from Balance from previous years’ business / partnership losses not HK-1.3 - previous years’ absorbed. losses Enter the amount from item C of Working Sheet HK-1.3. H1c Losses carried Sum of amounts from items H1a(ii) and H1b. HK-1.3 - forward OR Amount from item J of Working Sheet HK-1.3. 20
Form M 2009 Guidebook Self Assessment System Item Subject Explanation Working Appendix Sheet H1d Pioneer loss Pioneer business loss can only be absorbed by income from HK-1.4 - other pioneer business. Hence, its accounts must be kept separate from that of non-pioneer business. Amount absorbed Enter the amount of pioneer loss absorbed in this item. HK-1.4 - Amount from item D of Working Sheet HK-1.4. Balance carried The balance of pioneer loss not absorbed is to be entered here. HK-1.4 - forward Amount from item Eof Working Sheet HK-1.4. H2 Capital Claim for capital allowances in the computation of statutory - - Allowances income from business and partnership. H2a Business 1 This refers to Business 1 in item C1. - - Allowance absorbed Capital allowance absorbed in the current year for Business 1. HK-1 - Amount from item K5 of Working Sheet HK-1. Balance carried Balance of capital allowance not absorbed in the current year HK-1 - forward for Business 1. Amount from item K6 of Working Sheet HK-1. H2b Business 2 This refers to Business 2 in item C2. HK-1 - Refer to the explanation for item H2a regarding ‘Allowance absorbed’ and ‘Balance carried forward’. H2c Business 3 + 4 This refers to Business 3 + 4 and so forth in item C3. HK-1 - and so forth (if any) Refer to the explanation for item H2a regarding ‘Allowance absorbed’ and ‘Balance carried forward’. H2d Partnership 1 This refers to Partnership 1 in item C4. - - Allowance absorbed Capital allowance absorbed in the current year for Partnership 1. HK-1B1 - Amount from item F4 Working Sheet HK-1B1. Balance carried Balance of capital allowance not absorbed in the current year for HK-1B1 - forward Partnership 1. Amount from item F5 Working Sheet HK-1B1. H2e Partnership 2 This refers to Partnership 2 in item C5. HK-1B1 - Refer to the explanation for item H2d regarding ‘Allowance absorbed’ and ‘Balance carried forward’. H2f Partnership 3 + 4 This refers to Partnership 3 + 4 and so forth in item C6. HK-1B1 - and so forth (if any) Refer to the explanation for item H2d regarding ‘Allowance absorbed’ and ‘Balance carried forward’. H3 Withholding Taxes These refer to basis year payments to non-resident individuals - - subject to the withholding tax provision under sections 107A, 109, 109A and 109B. Regulations and procedures regarding its remittance to LHDNM have to be complied. The gross amount paid to non-residents shall not be allowed as a business expense if there is non-compliance with the withholding tax provision. H3a Section 107A Payments to a non-resident contractor for services under a HK-11 - contract. Total Gross Amount Paid Enter the total gross amount paid in the box provided. 21
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
Page 23: Form M 2009 Guidebook Self Assessme
Page 47 and 48: LESS: 4. Non-taxable gains/income e
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
Page 67 and 68: HK-1.2.4 HK-1.2.4: PLANT AND MACHIN
Page 69 and 70: HK-1.2.4A: SUMMARY OF PLANT AND MAC
Page 71 and 72: HK-1.3: ADJUSTMENT OF LOSSES FOR BU
Page 73 and 74: 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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