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 Total Tax Withheld and Remitted to Lembaga Hasil Withholding tax rate according to ITA 1967: Dalam Negeri Malaysia Enter the amount of tax withheld and remitted to LHDNM. 10% on the gross amount [paragraph 107A(1)(a)] on account of tax which is or may be payable by that non-resident contractor Plus 3% on the gross amount [paragraph 107A(1)(b)] on account of tax which is or may be payable by the employees of that non-resident contractor. H3b Section 109 Payment of interest or royalties to a non-resident person. HK-11 F Total Gross Amount Paid Enter the total gross amount paid in the box provided. Total Tax Withheld Enter the amount of tax withheld and remitted to LHDNM. and Remitted to Withholding tax rates according to Part II Schedule 1 ITA 1967 Lembaga Hasil (percentage on gross): Dalam Negeri Malaysia Interest - 15% Royalty - 10% Refer to Appendix F in this Guidebook on withholding tax rates according to the Double Taxation Agreements. H3c Section 109A Payment in respect of services performed/rendered in Malaysia HK-11 - by a public entertainer. Total Gross Enter the total gross amount paid in the box provided. Amount Paid Total Tax Withheld Enter the amount of tax withheld and remitted to LHDNM. and Remitted to Lembaga Hasil Withholding tax rate: 15% of gross (Part II Schedule 1 ITA 1967) Dalam Negeri Malaysia H3d Section 109B Payment of the kind classified under section 4A to a non-resident HK-11 F person. Refer to Public Ruling 4/2005 on its withholding tax. Total Gross Enter the total gross amount paid in the box provided. Amount Paid Total Tax Withheld Enter the amount of tax withheld and remitted to LHDNM. and Remitted to Lembaga Hasil Withholding tax rate: 10% of gross (Part V Schedule 1 ITA 1967) Dalam Negeri Malaysia Refer to Appendix F in this Guidebook on withholding tax rates according to the Double Taxation Agreements. H3e Section 109F Payment to a non-resident person in relation to income under HK-11 F paragraph 4(f) of ITA 1967. Total Gross Enter the total gross amount paid in the box provided. Amount Paid Total Tax Withheld Enter the amount of tax withheld and remitted to LHDNM. and Remitted to Lembaga Hasil Withholding tax rate: 10% of gross (Part XIII Schedule 1 ITA 1967) Dalam Negeri Malaysia 22
Form M 2009 Guidebook Self Assessment System PART J: SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION Item Subject Explanation Working Appendix Sheet J1 to Claim Code Refer to the claim codes provided in the Form M Explanatory - D J4 Notes or Appendix D in this Guidebook. Amount Enter the amount in the box provided. J5 Total Claimed Sum of amounts from items J1 to J4. - - PART K: INCENTIVE CLAIM / EXEMPT INCOME Item Subject Explanation Working Appendix Sheet K1 Schedule 4 Refer to the explanation for item C21. - - qualifying expenditure Any balance after deducting the amount claimed in item C21 is carried forward by entering the amount in this item. Enter ‘0’ if there is no balance to be carried forward. K2 Pioneer income Enter the amount of tax exempt pioneer income i.e. amount HK-1E - (Amount Exempted) from item M4 Working Sheet HK-1E. PART L: FINANCIAL PARTICULARS OF INDIVIDUAL Extract relevant particulars from the current year’s Manufacturing Account (if any), Trading, Profit & Loss Account and Balance Sheet of the main business. Where there is more than one (1) main business, enter the particulars of the business with the highest turnover. Item Subject Explanation Working Appendix Sheet L1 Name of business Enter the name of the main business only. If there is more - - than one main business, fill in the name of the business with the highest turnover. L1A Business code Refer to Appendix G in this Guidebookbefore entering the - G business code applicable to the type of business carried on. L2 Sales / Turnover Gross amount including accrued income from sales, fees and - - other receipts. L3 Opening stock Opening stock of finished goods as per Trading Account. - - L4 Purchases and cost Gross amount of purchases minus purchase returns and - - of production discounts / rebates received. Cost of production as per Manufacturing Account. L5 Closing stock Closing stock of finished goods as per Trading Account. - - L6 Cost of sales L3 plus L4 minus L5 - - Enter ‘0’ if none. 23
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
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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
Page 75 and 76: 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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