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 J2 Balancing charge This is the result of adjustments made when business assets for HK-1.2 - which capital allowances had previously been claimed, ceased to be used in the business. Transfer the amount from item A5 Working Sheet HK-1.2. Enter ‘0’ if not relevant. J3 Total Sum of amounts from items J1 and J2. - - J4 Capital allowance Amount as per item K4 but restricted to the amount in item J3. - - absorbed J5 Statutory Income J3 minus J4 - - Transfer this amount to item C1 / C2 / C3 Form M. K1 Balance brought Balance of capital allowances from previous years not absorbed. - - forward Enter ‘0’ if not relevant. K2 Balancing allowance Residual expenditure of business assets which ceased to be used HK-1.2 - in the business. Transfer the amount from item B3 Working Sheet HK-1.2. Enter ‘0’ if not applicable. K3 Capital allowance Claim for current year’s capital allowance. HK-1.2 - Transfer the amount from item C5 Working Sheet HK-1.2. Enter ‘0’ if not relevant. K4 Total Sum of amounts from items K1, K2 and K3. - - K5 Capital allowance Amount as per item K4 but restricted to the amount in item J3. - - absorbed in the current year Transfer this amount to item J2a / J2b / J2c Form M. K6 Balance carried K4 minus K5. - - forward Transfer this amount to item J2a / J2b / J2c Form M. This balance shall be the amount for item K1 in the following year of assessment. Enter ‘0’ if the amount in item K4 is fully absorbed by the amount in item J3 (i.e. K4 = K5). HK-1B1: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS Use separate working sheet for each partnership business. Item Subject Explanation Working Appendix Sheet A Adjusted Enter the sum of amounts from items A13 and A19 of the CP30. CP30 - <strong>income</strong> from If loss, enter ‘0’ in the box provided and transfer the amount of partnership adjusted loss to item D2 Working Sheet HK-1.3. HK-1.3 business Proceed with your computation for items B to F5 (if relevant) B Balancing charge Enter the sum of amounts from items A14 and A20 of the CP30. CP30 - C Total Sum of amounts from items A and B. - - D Capital allowance Amount of capital allowance that can be absorbed as per item CP30 - absorbed F3 but is restricted to the amount in item C. E Statutory Income C minus D - - Transfer this amount to item C4 / C5 / C6 Form M. 30
Form M 2009 Guidebook Self Assessment System Item Subject Explanation Working Appendix Sheet F Adjustment of the Balance of Capital Allowance (if relevant) 1. Balance brought Previous years’ capital allowances not absorbed. - - forward 2. Balancing Enter the sum of amounts from items A15 and A21 of the CP30. CP30 - allowance and capital allowance 3. Total Sum of amounts from items F1 and F2. - - 4. Capital allowance Amount as per item D. - - absorbed in the current year Transfer this amount to item J2d / J2e / J2f Form M. 5. Balance carried F3 minus F4. - - forward Transfer this amount to item J2d / J2e / J2f Form M. HK-1E: COMPUTATION OF STATUTORY INCOME FROM PIONEER BUSINESS Working Sheet HK-1E is provided as a guide for the computation of statutory <strong>income</strong> from pioneer business. Use separate working sheet for each pioneer business. HK-1.1: COMPUTATION OF MINING ALLOWANCES & HK-1.2: SUMMARY OF CAPITAL ALLOWANCES 1. To facilitate a proper claim for mining allowances and capital allowances, relevant assets and expenditure have been classified as follows : SUMMARY OF CAPITAL ALLOWANCE CLAIM INDEX (Arranged in order according to the ITA 1967) Allowance Type Class Schedule (ITA 1967) Working Sheet Mining A A1-A3 2 1.1 Agriculture B B1-B3 3 1.2.1 Forest C C1-C2 3 1.2.2 Industrial Building D D1-D5 3 1.2.3 Plant and Machinery E E1-E6 3 1.2.4 2. Assets / Expenditure (according to the type) have been classified according to the rate of capital allowance that can be claimed. Refer to this index before entering the type of claim in column A of every working sheet for the computation of mining allowances and capital allowances. 3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowance claim for a year of assessment so that the final computed figure can be entered in Working Sheet HK-1 / HK-1E. 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 and HK-1.2.4 for guidance. Working Sheet HK-1.2A has been prepared for use as a summary of capital expenditure made and has to be kept as long as the business continues to operate. HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP Item Subject Explanation Working Appendix Sheet A Previous years’ Balance of previous years’ losses from business / partnership - - losses brought not absorbed. forward 31
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
Page 33: 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
Page 75 and 76: HK-2.1: RECEIPTS UNDER PARAGRAPH 13
Page 77 and 78: HK-2.3: COMPUTATION OF TAX ALLOWANC
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Page 81 and 82: HK-2.6: REFUND FROM UNAPPROVED PENS
Page 83 and 84: 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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