non-resident individual income tax - Lembaga Hasil Dalam Negeri
non-resident individual income tax - Lembaga Hasil Dalam Negeri
non-resident individual income tax - Lembaga Hasil Dalam Negeri
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LESS:<br />
4. Non-<strong>tax</strong>able gains/<strong>income</strong> entered in the profit and loss account:<br />
Profit on disposal of assets<br />
Foreign exchange gain<br />
Profit from investments<br />
.................................................................<br />
.................................................................<br />
TOTAL<br />
5. TOTAL ( D3 - D4 )<br />
E. BUSINESS INCOME ( C + D5 )<br />
F. ADJUSTMENT OF BUSINESS EXPENDITURE<br />
ADD:<br />
1. Non-allowable expenditure and charges:<br />
1.1 Depreciation<br />
1.2 Own salary, allowances, bonus, EPF<br />
1.3 Entertainment<br />
1.4 Gifts<br />
1.5 Donations<br />
1.6 Penalties/Fines/Compound<br />
1.7 Withdrawal of stock in trade for own use<br />
1.8 Cash drawings<br />
1.9 Provision for bad/doubtful debts<br />
1.10 Initial/Termination of business expenditure<br />
1.11 Capital expenditure<br />
1.12 Legal fees<br />
1.13 Expenditure on interest<br />
1.14 Restriction on EPF<br />
1.15 Assets written off<br />
1.16 Personal expenditure:<br />
(a) Travelling/Accommodation<br />
(b) Use of motor vehicle(s)<br />
(c) Household benefits<br />
(d) Telephones/Handphones<br />
(e) Fees/Subscriptions (unrelated to the business)<br />
(f) Seminars<br />
(g) Medical<br />
1.17 Other expenditure<br />
(Please specify ............................................)<br />
TOTAL ( 1.1 to 1.17 )<br />
Working Sheet page - 2