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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K. Computation of the <strong>tax</strong>able and <strong>tax</strong> exempt statutory <strong>income</strong><br />
1. Taxable statutory <strong>income</strong> =<br />
% x<br />
(J5)<br />
=<br />
2. Tax exempt statutory <strong>income</strong> =<br />
% x<br />
(J5)<br />
=<br />
L. Please use the following columns for deduction of losses (if any).<br />
1. Adjusted <strong>income</strong> (amount from item J1)<br />
OR<br />
2. Statutory <strong>income</strong> (amount from item J5)<br />
M. COMPUTATION OF TAX EXEMPT PIONEER INCOME<br />
1. Amount from item K2 / L1 / L2<br />
LESS:<br />
2. Section 21A PIA 1986 loss<br />
(Non-promoted activity/product)<br />
3. Section 25(2) PIA 1986 loss<br />
[(Pioneer loss brought forward and current year’s<br />
pioneer losses from other pioneer businesses (if any)]<br />
4. TAX EXEMPT PIONEER INCOME (M1 - M2 - M3)<br />
N. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)<br />
1. Balance brought forward<br />
ADD:<br />
2. Balancing allowance<br />
3. Capital allowance<br />
4. TOTAL (N1 + N2 + N3)<br />
LESS:<br />
5. Capital allowance absorbed in the current year<br />
(amount as per item J4)<br />
6. Balance carried forward (N4 - N5)<br />
Working Sheet page - 8