Asal - Lembaga Hasil Dalam Negeri

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ELAUN PELABURAN SEMULALEMBAGA HASIL DALAM NEGERI MALAYSIAKetetapan Umum No. 6/2012Tarikh Keluaran: 12 Oktober 2012BBIMS (Bought-In Materials andServices)Notes1. Materials consumedSupplies, consumables, printingandlubricantsSupplies : All related supplies such asstationary, packaging materials,accessories, tools, parts for repairs andmaintenance etc.Consumables: All related itemsconsumed in a production process3. Cost of goods sold in samecondition4. Utilities Examples : water, electricity & fuel5. Payment to contractors Example:Payment for subcontracting works6. Payment for industrial work doneby others and stores & supplies7. Payments for non-industrialservicesExample:Payment for maintenance of parts &machinery and for storage of materialsor purchased goods.Example:Acquisition of trademark or patent,payment for royalties, advertising fees,audit fees, legal fees, professionalcharges, postage, consultancy fees etc.Muka surat 49 daripada 52
ELAUN PELABURAN SEMULALEMBAGA HASIL DALAM NEGERI MALAYSIAKetetapan Umum No. 6/2012Tarikh Keluaran: 12 Oktober 2012C Total Input Notes1. Materials consumed2. Supplies, consumable, printing andlubricantsSupplies: all related supplies such aslubricants stationery, packagingmaterials, accessories, tools, parts forrepairs and maintenance etc.Consumable: all related items3. Cost of goods sold in same condition4. Utilities Example: water, electricity and fuel5. Payment to contractors Example: payment for subcontractingworks6. Payment for industrial work done byothers and stores & suppliesExample: payments for maintenance ofparts and machinery and payments forstorage of materials or purchasedgoods7. Payment for non-industrial services Example : acquisition of trademark orpatent, payment for royalty, advertisingfees, audit fees, legal fees, professionalfees, postage, consultancy fees etc.8.Salaries and wages (paid employees),including payment / fees to working /non-working directors9. Payment-in-kind to paid employees,EPF, Socso, free wearing apparel etc.10. Total depreciation11. Bank charges Example: Interest or charge paid tofinancial institutions12. Other payments (grants / donation &other expenditures) but excludingdirect taxesExample of grant:Scholarship grant given to staff andtheir immediate family members.Donation subject to those fromapproved list issued by Inland RevenueBoard MalaysiaMuka surat 50 daripada 52
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Asal - Lembaga Hasil Dalam Negeri

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