non-resident individual income tax - Lembaga Hasil Dalam Negeri

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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 ) LESS: 2. Further deductions: 2.1 ..................................................... 2.2 ..................................................... 2.3 ..................................................... 3. TOTAL ADJUSTED EXPENDITURE ( F1 - F2 ) G. ADJUSTED INCOME ( E + F3 ) OR H. ADJUSTED LOSS ( F3 – E ) If G (Adjusted Income) - Proceed to item J for further computation. If H (Adjusted Loss) - Transfer this amount to item B Working Sheet HK-1.4. J. COMPUTATION OF STATUTORY INCOME 1. ADJUSTED INCOME (Enter ‘0’ in this box if there is adjusted loss for item H) 2. ADD: Balancing charge 3. TOTAL ( J1 + J2 ) 4. LESS: Capital allowance absorbed (amount as per item N4 but restricted to the amount in item J3) 5. STATUTORY INCOME ( J3 - J4 ) Working Sheet page - 7
K. Computation of the taxable and tax exempt statutory income 1. Taxable statutory income = % x (J5) = 2. Tax exempt statutory income = % x (J5) = L. Please use the following columns for deduction of losses (if any). 1. Adjusted income (amount from item J1) OR 2. Statutory income (amount from item J5) M. COMPUTATION OF TAX EXEMPT PIONEER INCOME 1. Amount from item K2 / L1 / L2 LESS: 2. Section 21A PIA 1986 loss (Non-promoted activity/product) 3. Section 25(2) PIA 1986 loss [(Pioneer loss brought forward and current year’s pioneer losses from other pioneer businesses (if any)] 4. TAX EXEMPT PIONEER INCOME (M1 - M2 - M3) N. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant) 1. Balance brought forward ADD: 2. Balancing allowance 3. Capital allowance 4. TOTAL (N1 + N2 + N3) LESS: 5. Capital allowance absorbed in the current year (amount as per item J4) 6. Balance carried forward (N4 - N5) Working Sheet page - 8
Page 1 and 2: 2009 M 2009 Guidebook M 2009 Guideb
Page 3 and 4: Form M 2009 Guidebook Self Assessme
Page 47 and 48: LESS: 4. Non-taxable gains/income e
Page 49 and 50: HK-1B1: COMPUTATION OF STATUTORY IN
Page 51: D. ADJUSTMENT OF BUSINESS INCOME AD
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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non-resident individual income tax - Lembaga Hasil Dalam Negeri

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