non-resident individual income tax - Lembaga Hasil Dalam Negeri

HK-1.2.1
HK-1.2.1: AGRICULTURE ALLOWANCE
Year of Assessment
Name
Tax Reference No.
A B C D E F G H J K L M N
Item
Class
Date of Residual
Date of Year of Rate
expenditure
disposal assessment %
Cost expenditure
incurred b/f
Annual
allowance
Residual
expenditure
c/f
Grant/
Subsidy
Agriculture
charge
Agriculture
allowance
Accumulated
allowance
1
2
3
4
5
6
7
8
9
10
11 TOTAL
12 AGRICULTURE CHARGE ( 11K + 11L ) (Transfer this amount to Working Sheet HK-1.2.1A)
13 AGRICULTURE ALLOWANCE ( 11M ) (Transfer this amount to Working Sheet HK-1.2.1A)
NOTE:
Agriculture charge on an asset which is disposed of within 6 years from the date on which the expenditure was incurred or deemed incurred, is:
(i) Value N or
(ii) N/Y * where the agriculture charge is spread equally over the years of assessment for which the agriculture allowances were given
(Proviso to paragraph 27 Schedule 3).
* ‘Y’ is the number of years of assessment for which the agriculture allowances were given to the business.
Working Sheet page - 13