non-resident individual income tax - Lembaga Hasil Dalam Negeri

Form M 2009 Guidebook
36
Self Assessment System
No. Type of Allowance / Perquisite / Gift / Benefit Exemption Limit
Year of
Assessment
* (viii) Gift of fixed line telephone, mobile phone, pager or Personal Digital Assistant Limited to only With effect
(PDA) registered in the name of the employee including the cost of registration 1 unit for each from 2008
and installation.
category of assets
* (ix) Monthly bills for fixed line telephone, mobile phone, pager, Personal Digital Limited to only With effect
Assistant (PDA) and subscription of broadband registered in the name of the 1 line for each from 2008
employee including the cost of registration and installation.
category of assets
However, fixed allowance for telephone is taxable.
(x) Gift of new personal computer Limited to 1 unit 2008 to 2010
‘Personal computer’ means a desktop computer, laptop computer and handheld only
computer but does not include a hand phone with computer facilities.
[P.U. (A) 191/2008]
* Where an employer provides allowances, subsidised interest or gifts of the type which qualify for exemption to his
employee and that employee has control over his employer, the exemption is not applicable. Hence, allowances,
subsidised interest or gifts received by that employee is taken to be part of his gross income from employment and
taxable under paragraph 13(1)(a).
‘Control over his employer’ means:
(a) for a company, the power of an employee to secure, by means of the holding of shares or the possession of
voting power in or in relation to that or any other company, or by virtue of powers conferred by the articles
of association or other document regulating that or any other company, that the affairs of the first mentioned
company are conducted in accordance with the wish of the employee;
(b) for a partnership, the employee is a partner of the employer; or
(c) for a sole proprietor, the employee and the employer are the same person.
Item Subject Explanation Working Appendix
Sheet
A Gross salary/ Gross salary / remuneration as per Form EA / EC. - -
remuneration
B Wages Payments received for work / services rendered especially if - -
paid by the hour, day or week.
C Leave pay Gains or profits for any period of leave attributable to the exercise - -
of an employment in Malaysia, constitutes employment income
derived from Malaysia.
D Overtime pay Payments received in respect of overtime work / services. - -
E Fees
Amount received as per Form EA / EC.
- -
With effect from Year of Assessment 2009, bonus or director’s
F Commissions fee shall, when received in the basis year, be treated as part of - -
G Bonuses
the gross income from employment for the basis year in which
it is received and assessed as such.
- -
H Gross tips Tips received from customers. - -
J Perquisites Benefits in cash or in kind which are convertible into money - -
received by an employee from the employer / third parties in
respect of having or exercising the employment.
Perquisites relating to Employee Share Option Scheme (ESOS)
- refer to Public Ruling No. 4/2004 at the LHDNM website.
With effect from Year of Assessment 2009:
For the purpose of ascertaining the gross employment income
in respect of any right to acquire shares in a company, the
market value of shares listed on any stock exchange, is the
average price which is ascertained by averaging the highest
and lowest price of the shares for the day. In any other case,
the market value of the shares is the net asset value of the
shares for the day.
Perquisites other than ESOS - Refer to Public Ruling No. 1/2006,
its Addendum, Second Addendum and Third Addendum available
at the LHDNM website: http://www.hasil.gov.my