non-resident individual income tax - Lembaga Hasil Dalam Negeri

Form M 2009 Guidebook
Self Assessment System
Employment which commences in a Y/A but ceases in the following Y/A
For an employment which ceases in the following Y/A, the tax for two years of assessment shall be taken into account for
the Y/A in which the employment ceases.
Example 2:
Period of employment in Malaysia - 01.10.2008 to 31.01.2009
Tax computation for Y/A 2008 to determine the tax allowance for Y/A 2009
Income for the period from 01.10.2008 to 31.12.2008 (for year ending 31.12.2008):
Salary - RM75,000
Benefit-in-kind - RM 1,500
Value of living accomodation benefit - RM 2,250
Chargeable income
RM78,750
Tax on RM78,750 at 28% = RM22,050
(B)
Tax for Y/A 2008 is raised on 05.02.2007 and is fully borne by the employer. The tax payable of RM22,050 is the
tax allowance to be taken into account as part of his income for the year 2009.
Tax computation for Y/A 2009 to determine the tax allowance for Y/A 2009
Income for the period from 01.01.2009 to 31.01.2009 (for year ending 31.12.2009):
Salary - RM25,000
Tax allowance (Y/A 2008) - RM22,050 (B)
RM47,050
Benefit-in-kind - RM 500
Value of living accomodation benefit - RM 1,412
Chargeable income
RM48,962
Tax on RM48,962 at 27% = RM13,219.74
(C)
As the tax for Y/A 2009 is fully borne by the employer, the tax payable of RM13,219.74 is the tax allowance to be
taken into account also as part of his income for the year 2009.
Tax allowance for Y/A 2009:
Tax allowance (Y/A 2008) - RM22,050.00 (B)
Tax allowance (Y/A 2009) - RM13,219.74 (C)
Total:
RM35,269.74 (D)
Transfer amount D to item A3 Working Sheet HK-2.
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