non-resident individual income tax - Lembaga Hasil Dalam Negeri

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HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS Name Tax Reference No. I/C No. Business Registration No. Business Enter ‘X’ in the relevant box. Type of Business 1 2 3 4 5 Year of Assessment Business Code Item Amount (RM) A. BALANCE AS PER PROFIT AND LOSS ACCOUNT + – LESS: SEPARATION OF INCOME BY CLASS Dividend income Rental income Royalty income Interest income Other income B. TOTAL NON-BUSINESS INCOME C. TOTAL BUSINESS INCOME ( A - B ) D. ADJUSTMENT OF BUSINESS INCOME ADD: 1. Non-allowable losses: Loss on disposal of assets Foreign exchange losses Loss from investments ................................................. ................................................. TOTAL 2. Surplus recovered expenditure (mining) 3. TOTAL ( D1 + D2 ) Working Sheet page - 1
LESS: 4. Non-taxable gains/income entered in the profit and loss account: Profit on disposal of assets Foreign exchange gain Profit from investments ................................................................. ................................................................. TOTAL 5. TOTAL ( D3 - D4 ) E. BUSINESS INCOME ( C + D5 ) F. ADJUSTMENT OF BUSINESS EXPENDITURE ADD: 1. Non-allowable expenditure and charges: 1.1 Depreciation 1.2 Own salary, allowances, bonus, EPF 1.3 Entertainment 1.4 Gifts 1.5 Donations 1.6 Penalties/Fines/Compound 1.7 Withdrawal of stock in trade for own use 1.8 Cash drawings 1.9 Provision for bad/doubtful debts 1.10 Initial/Termination of business expenditure 1.11 Capital expenditure 1.12 Legal fees 1.13 Expenditure on interest 1.14 Restriction on EPF 1.15 Assets written off 1.16 Personal expenditure: (a) Travelling/Accommodation (b) Use of motor vehicle(s) (c) Household benefits (d) Telephones/Handphones (e) Fees/Subscriptions (unrelated to the business) (f) Seminars (g) Medical 1.17 Other expenditure (Please specify ............................................) TOTAL ( 1.1 to 1.17 ) Working Sheet page - 2
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
Page 45: Form M 2009 Guidebook Self Assessme
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
Page 89 and 90: HK-10: INSTALMENTS / SCHEDULAR TAX
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Form M 2009 Guidebook Self Assessme
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