non-resident individual income tax - Lembaga Hasil Dalam Negeri

Form M 2009 Guidebook
Self Assessment System
Instalments/Schedular Tax Deductions (STD) [if any] paid by the husband and wife for the current year of
assessment, have to be totalled and entered in either item:-
E2 (Form M),
F2 (Form B) OR
F2 (Form BE) of her husband on whom the tax is to be raised.
The method for filling in these items is shown in the following example.
Example:
Mr. A and his wife are Malaysian citizens. His wife is resident in Malaysia for the basis year whereas
he is not. They have two (2) school-going children.
As he is a Malaysian citizen, he can elect for joint assessment and has done so in his Form M (item
A6). He has a total income from Malaysia of RM48,000 (employment income) and schedular tax deductions
amounting to RM3,600 for the basis year. Part C of his Form M has to be completed as follows:
FORM M OF MR. A
PART C :
STATUTORY INCOME AND TOTAL INCOME
C10
Employment * / Director’s fees
* Claim for exemption under:
C10
,
,
4
8 0 0 0 ,
1 = Paragraph 21 Schedule 6
2 = Avoidance of Double Taxation
Agreement between Malaysia and
(Use Country Code)
C34
TOTAL INCOME (SELF) ( C31 to C33d )
C34
,
,
4
8 0 0 0 ,
He need not fill in items C35 and C36 of Part C, Parts D and E of his Form M. However, other parts of the form (if relevant)
have to be completed.
Mrs. A has a total income from Malaysia of RM36,000 (rental income) and advance payment made by instalments of RM1,200
for the basis year. Parts C, D and E of her Form BE have to be completed as follows :-
FORM BE OF MRS. A
PART C :
STATUTORY INCOME AND TOTAL INCOME
C4
Rents, royalties and premiums
C4
,
,
3
6 0 0 0 ,
C7 AGGREGATE INCOME ( C1 to C6 )
C7
,
,
3
6 0 0 0 ,
C16
TOTAL INCOME (SELF) [ C7 - ( C8 to C15 ) ]
(Enter “0” if value is negative)
C16
,
,
3
6 0 0 0 ,
C17
TOTAL INCOME TRANSFERRED FROM
HUSBAND / WIFE FOR JOINT ASSESSMENT
C17
,
,
4
8 0 0 0 ,
* Type of income transferred
from HUSBAND / WIFE
2
1 = With business income
2 = Without business income
C18
AGGREGATE OF TOTAL INCOME ( C16 + C17 )
C18
,
,
8
4 0 0 0 ,
4