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. Expenditure related to the living accommodation provided by the employer<br />
1. Benefit of living accommodation taken into account:<br />
(a)<br />
(b)<br />
Value of benefits/amenities related to the<br />
living accommodation provided<br />
[amount as per total of item B Working Sheet<br />
HK-2.4 – subsection 32(1)]<br />
Value of living accommodation benefit<br />
[amount as per item C – subsection 32(2)]<br />
(c) TOTAL [ K1(a) + K1(b) ]<br />
2. Rental of living accommodation and furniture paid<br />
by the employee [paragraph 38(1)(a)]<br />
3. Quit rent, assessment, insurance premiums and<br />
repairs/maintenance of the living accommodation<br />
paid by the employee [paragraph 38(1)(b)]<br />
4. TOTAL PAYMENT ( K2 + K3 )<br />
5. Deductible expenditure:<br />
K1(c) or K4 whichever is lower<br />
[subsection 38(3)]<br />
L. TOTAL ( G, H, J and K5 )<br />
M. Statutory Income from Employment ( F - L )<br />
N. SUMMARY OF STATUTORY INCOME FROM EMPLOYMENT<br />
1. Employment 1 (amount M from Employment 1)<br />
2. Employment 2 (amount M from Employment 2)<br />
3. Employment 3 (amount M from Employment 3)<br />
4. TOTAL [ N1 + N2 + N3 and so forth (if any) ]<br />
Working Sheet page - 29
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