non-resident individual income tax - Lembaga Hasil Dalam Negeri

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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
Form M 2009 Guidebook Self Assessment System PART D : RELIEF D1 Individual and dependent relatives 8 0 0 0 , D9 Husband / Wife / Payment of alimony to former wife RESTRICTED TO 3,000 3 0 0 0 , D11a Child - Under the age of 18 years Eligible Rate 100% 50% No. No. 0 2 2 , 0 0 0 x 1,000 = x 500 = , 2 0 0 0 , D14 Total Relief ( D1 to D13 ) D14 , 1 3 0 0 0 , PART E : TAX PAYABLE E1 CHARGEABLE INCOME [ ( C16 - D14 ) or ( C18 - D14 ) ] (Enter “0” if value is negative) E1 , , 7 1 0 0 0 , E2 INCOME TAX COMPUTATION (Refer to the tax rate schedule provided) E2a Tax on the first , , 7 0 0 0 0 , , , 7, 1 2 5 . 0 0 E2b Tax on the balance , , 1 0 0 0 , At Rate (%) 2 4 , , , 2 4 0 . 0 0 E3 TOTAL INCOME TAX ( E2a + E2b ) E3 , , 7, 3 6 5 . 0 0 E14 TAX PAYABLE [ E9 - ( E10 + E11 + E12 + E13 ) ] E14 , , 7, 3 6 5 . 0 0 PART F : STATUS OF TAX FOR YEAR OF ASSESSMENT 2009 F1 Tax payable (from E14) F1 , , 7, 3 6 5 . 0 0 LESS: F2 Instalments / Schedular Tax Deductions Paid for 2009 Income - SELF and HUSBAND / WIFE if joint assessment , , 4, 8 0 0 . 0 0 F3 Balance of tax payable ( F1 - F2 ) F3 , , 2, 5 6 5 . 0 0 In the above example, only significant items in the return form are shown. Where appropriate, other items not shown have to be completed also. Please take note that the tax computation should be done separately for the husband and wife when using relevant working sheets provided in this Guidebook. Record of separate tax computations for the husband and wife must be properly kept for reference by LHDNM. 5
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AGRICULTURE ALLOWANCE INDEX Class T
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HK-1.2.2 HK-1.2.2: FOREST ALLOWANCE
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HK-1.2.2A: SUMMARY OF FOREST ALLOWA
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Class Type of Industrial Building I
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HK-1.2.4 HK-1.2.4: PLANT AND MACHIN
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HK-1.2.4A: SUMMARY OF PLANT AND MAC
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HK-1.3: ADJUSTMENT OF LOSSES FOR BU
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HK-2: COMPUTATION OF STATUTORY INCO
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HK-2.1: RECEIPTS UNDER PARAGRAPH 13
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HK-2.3: COMPUTATION OF TAX ALLOWANC
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HK-2.5: VALUE OF LIVING ACCOMMODATI
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HK-2.6: REFUND FROM UNAPPROVED PENS
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Name Tax Reference No. Year of Asse
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HK-4: PARTICULARS OF PROPERTIES / A
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HK-6: TAX DEDUCTION UNDER SECTION 1
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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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