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 Section 38A The amount deductible shall not exceed the amount of entertainment allowance included as part of the gross employment income. Example: Annual salary RM30,000 Annual entertainment allowance RM 8,000 Amount expended in respect of entertainment is RM10,000 but the amount of deduction allowed is restricted to RM8,000. J Travelling 1. Before this expenditure can be wholly or partly deductible, - - expenditure the gross travelling allowance must first be included in item A1 Working Sheet HK-2 as part of the gross employment income. However, reimbursements received from the employer in respect of travelling is neither liable to tax nor deductible. 2. Travelling expenditure wholly and exclusively incurred in the production of gross employment income is deductible. However, it is not allowable if incurred in travelling to and from the house and place of work. Example: Annual salary RM30,000 Annual travelling allowance RM 6,000 Amount expended on travelling in the discharge of official duties is RM5,000. Amount of deduction allowed is RM5,000. K Expenditure related Expenditure paid by an employee in respect of the living HK-2.5 B4 to the living accommodation provided by his employer, is deductible such as: accommodation 1. Rental of living accommodation and furniture, provided by the 2. Quit rent, assessment, insurance premiums, employer 3. Repairs / Maintenance of the living accommodation (excluding the upkeep of land attached to the living accommodation for use by way of amenity as garden or grounds and expenses of a capital nature). However, the amount of claim is restricted to the sum of the value of living accommodation and related benefits / amenities provided to the employee. Paragraphs 38(1)(a) and (b). L Total Sum of amounts from items G, H, J and K5. - - M Statutory Income F minus L - - from Employment N Summary of Statutory Income from Employment - - Enter amount M for: 1. Employment 1 Employment 1. 2. Employment 2 Employment 2. 3. Employment 3 Employment 3. 4. Total Sum of amounts from items N1 to N3. Transfer amount from item N4 to item C10 Form M. 34
Form M 2009 Guidebook Self Assessment System HK-2.1: RECEIPTS UNDER PARAGRAPH 13(1)(a) Before using this working sheet to compute, refer to the following list of allowances / perquisites / gifts under paragraph 13(1)(a) provided by the employer to his employee which are tax exempt. Reference: Second and Third Addendum to Public Ruling No. 1/2006 (Perquisites From Employment) Income Tax (Exemption) (No. 4) Order 2008 [P.U. (A) 191/2008] Income Tax (Exemption) Order 2009 [P.U. (A) 152/2009] No. Type of Allowance / Perquisite / Gift / Benefit Exemption Limit Year of Assessment * (i) Perquisite (whether in money or otherwise) provided to the employee pursuant Restricted to With effect to his employment in respect of:- RM2,000 in from 2008 (a) past achievement award; amount or value (b) service excellence award, innovation award or productivity award; and for a year of (c) long service award (provided that the employee has exercised an employment assessment for more than 10 years with the same employer) (Paragraph 25C Schedule 6 of ITA 1967) * (ii) Petrol allowance or travelling allowance or any of its combination for travelling Restricted to 2008 to 2010 between the home and place of work RM2,400 for a year of assessment * (iii) Petrol allowance, travelling allowance, toll payment or any of its combination Restricted to With effect for official duties. If the amount received exceeds RM6,000 a year, the employee RM6,000 for a year from 2008 can make a further deduction in respect of the amount spent for official duties. of assessment Records pertaining to the claim for official duties and the exempted amount must be kept for a period of 7 years for audit purpose. If the employer is unable to identify the amount of petrol allowance for travel between home and place of work and / or in exercising employment; then the amount of petrol allowance exempted is limited to a maximum of RM6,000 per year. * (iv) Parking rate and parking allowance. This includes parking rate paid by the Restricted to With effect employer directly to the parking operator. the actual amount from 2008 expended * (v) Meal allowance received on a regular basis and given at the same rate to all Restricted to With effect employees. Meal allowance provided for purposes such as overtime or outstation the actual amount from 2008 / overseas trips and other similar purposes in exercising an employment are expended only exempted if given based on the rate fixed in the internal circular or written instruction of the employer. * (vi) Child care allowance in respect of children up to 12 years of age. Restricted to With effect RM2,400 for a year from 2008 of assessment * (vii) Subsidised interest for housing, education or car loan is fully exempted from tax if the total amount of With effect loan taken in aggregate does not exceed RM300,000. If the total amount of loan exceeds RM300,000, from 2008 the amount of subsidised interest to be exempted from tax is limited in accordance with the following formula: A B Where; x C A = is the difference between the amount of interest to be borne by the employee and the amount of interest payable by the employee in the basis period for a year of assessment; B = is the aggregate of the balance of the principal amount of housing, education or car loan taken by the employee in the basis period for a year of assessment or RM300,000, whichever is lower; C = is the total aggregate of the principal amount of housing, education or car loan taken by the employee 35
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
Page 37: 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
Page 79 and 80: HK-2.5: VALUE OF LIVING ACCOMMODATI
Page 81 and 82: HK-2.6: REFUND FROM UNAPPROVED PENS
Page 83 and 84: Name Tax Reference No. Year of Asse
Page 85 and 86: HK-4: PARTICULARS OF PROPERTIES / A
Page 87 and 88: 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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