non-resident individual income tax - Lembaga Hasil Dalam Negeri

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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
Form M 2009 Guidebook Self Assessment System Item Subject Explanation Working Appendix Sheet K Awards/Rewards Awards / Rewards received from the employer. - - L Allowances Allowances received may be of various types such as housing - - allowance, motor vehicle allowance and so forth. M Fixed line telephone, With effect from year of assessment 2008, the exemption given - - mobile phone, pager is limited to 1 unit for each category of assets (including the cost or personal digital of registration and installation). assistant (PDA) including cost of The amount to be taxed shall be the value (including the cost of registration and registration and installation) of the unit(s) exceeding the exemption installation given. (registered under the employee’s name) exceeding 1 unit for each asset N Monthly bills for fixed With effect from year of assessment 2008, the exemption given - - line telephone, mobile is limited to 1 line for each category of assets (including the cost phone, pager, PDA or of registration and installation). subscription of broadband including The amount to be taxed shall be the value (including the cost of cost of registration registration and installation) of the unit(s) exceeding the exemption and installation given. (registered under the employee’s name) exceeding 1 line for each asset P Recreational club Where the type of membership is for individuals, the taxable - - membership benefit shall be the amount paid / reimbursed by the employer for his employee’s entrance fee and monthly / annual membership subscription fees for club membership and term membership. Q Other receipts Other payments received for work / services rendered. - - R Total Sum of amounts from items A to Q. - - Transfer this amount to item A1 Working Sheet HK-2. HK-2.2: COMPUTATION OF TAXABLE GRATUITY Item Subject Explanation Working Appendix Sheet A - E Taxable gratuity Refer to the explanation in the Form M Explanatory Notes or - B1 Appendix B1 in this Guidebook. F Transfer the amounts from items E4(i) to E4(v) for the preceding - - years of assessment to Part F Form M. G Transfer the amount from item E4(vi) for the current year of HK-2 - assessment to item A2 Working Sheet HK-2. HK-2.3: COMPUTATION OF TAX ALLOWANCE Item Subject Explanation Working Appendix Sheet A - C Tax Allowance Refer to the explanation in the Form M Explanatory Notes or - B2 Appendix B2 in this Guidebook. 37
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Page 49 and 50: HK-1B1: COMPUTATION OF STATUTORY IN
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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
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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
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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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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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non-resident individual income tax - Lembaga Hasil Dalam Negeri

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