non-resident individual income tax - Lembaga Hasil Dalam Negeri

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Form M 2009 Guidebook Self Assessment System HK-2.4 – Benefits-In-Kind (BIK) [paragraph 13(1)(b)] 33 HK-2.5 – Value of Living Accommodation Benefit [paragraph 13(1)(c)] 34 HK-2.6 – Refund from Unapproved Pension or Provident Fund, Scheme or Society 36 HK-2.7 – Computation of Taxable Compensation 37 HK-3 – Tax Deduction under Section 51 of Finance Act 2007 (Dividends) 38 HK-4 – Particulars of Properties / Assets and Total Rental 40 HK-5 – Not applicable to non-resident individuals (not enclosed) - HK-6 – Tax Deduction under Section 110 (Others) 42 HK-8 – Not applicable to non-resident individuals (not enclosed) - HK-9 – Claim for Section 133 Tax Relief - Income from Countries Without Double Taxation Agreement 43 HK-10 – Instalments / Schedular Tax Deductions Paid 44 HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 45 Series CONTENTS OF APPENDICES (Paper marked brown) Appendix Page Appendix A1 - 1. Gross Business Income 1 2. Allowable Expenses 1 Appendix A1.1 - Reminder on the need to keep record of adjustments and 3 tax computation for the business Appendix B1 - Gratuity 5 Appendix B2 - Tax Allowance 8 Appendix B3 - Benefits-In-Kind (BIK) [paragraph 13(1)(b)] 10 Appendix B4 - Value of Living Accommodation Benefit [paragraph 13(1)(c)] 15 Appendix B5 - Compensation for Loss of Employment 19 Appendix C - Foreign Currency Exchange Rates (Yearly Average) 20 Appendix D - Claim Codes 22 Appendix E - Country Codes 23 Appendix F - Double Taxation Agreements (DTA) and Withholding Tax Rates on Payments to Non-residents 28 Appendix G - Business Codes 30 Appendix H - Director General’s Public Rulings 51 iii
Form M 2009 Guidebook Self Assessment System FOREWORD Lembaga Hasil Dalam Negeri Malaysia (LHDNM) expresses its appreciation towards individuals who have consistently performed their duty as responsible taxpayers in the settlement of their annual income tax. Their tax contributions have assisted in the development and improvement of the national socio-economic status. To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the government has entrusted its faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing from the year of assessment 2004 for individuals and non-corporate taxpayers. Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable income and income tax have been prepared to assist taxpayers. WHAT IS FORM M GUIDEBOOK The following are contents of the Form M Guidebook: 1. A complete guide on how to fill out the Form M. 2. A series of Working Sheets (series HK-1 ... ) for computing the statutory income and loss from business: HK-1 - Computation of Statutory Income from Business HK-1A - Not applicable to non-resident individuals (not enclosed) HK-1B1 - Computation of Statutory Income from Partnership Business HK-1C - Not applicable to non-resident individuals (not enclosed) HK-1D - Not applicable to non-resident individuals (not enclosed) HK-1E - Computation of Statutory Income from Pioneer Business HK-1.1 - Mining Allowance HK-1.1A - Summary of Mining Allowances HK-1.2 - Summary of Capital Allowances HK-1.2.1 - Agriculture Allowance HK-1.2.1A - Summary of Agriculture Allowances HK-1.2.2 - Forest Allowance HK-1.2.2A - Summary of Forest Allowances HK-1.2.3 - Industrial Building Allowance HK-1.2.3A - Summary of Industrial Building Allowances HK-1.2.4 - Plant and Machinery Allowance HK-1.2.4A - Summary of Plant and Machinery Allowances HK-1.2A - Summary of Capital Expenditure HK-1.3 - Adjustment of Losses for Business and Partnership HK-1.4 - Adjustment of Losses for Pioneer Business 3. A series of Working Sheets (series HK-2 ... ) for computing the statutory income from employment: HK-2 - Computation of Statutory Income from Employment HK-2.1 - Receipts under Paragraph 13(1)(a) HK-2.2 - Computation of Taxable Gratuity HK-2.3 - Computation of Tax Allowance HK-2.4 - Benefits-In-Kind (BIK) [paragraph 13(1)(b)] HK-2.5 - Value of Living Accommodation Benefit [paragraph 13(1)(c)] HK-2.6 - Refund from Unapproved Pension or Provident Fund, Scheme or Society HK-2.7 - Computation of Taxable Compensation 1
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3: 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
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MINING ALLOWANCE INDEX Class Type o
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HK-1.2: SUMMARY OF CAPITAL ALLOWANC
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AGRICULTURE ALLOWANCE INDEX Class T
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HK-1.2.2 HK-1.2.2: FOREST ALLOWANCE
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HK-1.2.2A: SUMMARY OF FOREST ALLOWA
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Class Type of Industrial Building I
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HK-1.2.4 HK-1.2.4: PLANT AND MACHIN
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HK-1.2.4A: SUMMARY OF PLANT AND MAC
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HK-1.3: ADJUSTMENT OF LOSSES FOR BU
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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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