bil. helaian kerja (hk) ke hk ke penerangan hk ta tc tr ...bil. no. ke hk go to ws ke penerangan hk...

Bil. No.

Ke HK Go to WS

Ke Penerangan HK Go to WS Explanation

TA TC TR

1. HK-1 Pengiraan Pendapatan Berkanun PerniagaanComputation of Statutory Income from Business

Klik Di Sini Click Here


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2. HK-1B Pengiraan Pendapatan Berkanun Perniagaan PerkongsianComputation of Statutory Income from Partnership Business



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3. HK-1D

Pengiraan Pendapatan Berkanun Perniagaan bagi Badan Amanah yang Menikmati Elaun Peningkatan Eksport Perkhidmatan Yang LayakComputation of Statutory Business Income for a Trust Body entitled to claim Increased Exports

Allowance For Qualifying Services



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4. HK-1.1 Pengiraan Elaun PerlombonganComputation of Mining Allowance



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5. HK-1.1A Rumusan Elaun PerlombonganSummary of Mining Allowances


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6. HK-1.2 Rumusan Elaun ModalSummary of Capital Allowances



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7. HK-1.2.1 Pengiraan Elaun PertanianComputation of Agriculture Allowance


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8. HK-1.2.1A Rumusan Elaun PertanianSummary of Agriculture Allowances


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9. HK-1.2.2 Pengiraan Elaun PerhutananComputation of Forest Allowance


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10. HK-1.2.2A Rumusan Elaun PerhutananSummary of Forest Allowances


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11. HK-1.2.3 Pengiraan Elaun Bangunan IndustriComputation of Industrial Building Allowance


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12. HK-1.2.3B Rumusan Elaun Bangunan IndustriSummary of Industrial Building Allowances


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13. HK-1.2.4 Pengiraan Elaun Loji dan JenteraComputation of Plant and Machinery Allowance


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14. HK-1.2.4A Rumusan Elaun Loji dan JenteraSummary of Plant and Machinery Allowances


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15. HK-1.2A Rumusan Perbelanjaan ModalSummary of Capital Expenditure


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16. HK-1.3 Pelarasan Kerugian bagi Perniagaan dan PerkongsianAdjustment of Losses for Business and Partnership



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17. HK-4A Butiran Harta / Aset dan Jumlah SewaParticulars of Properties / Assets and Total Rental



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18. HK-4B Butiran Harta / Aset dan Jumlah SewaParticulars of Properties / Assets and Total Rental



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19. HK-5 Pengiraan Pendapatan Berkanun Faedah / RoyaltiComputation of Statutory Income from Interest / Royalties



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20. HK-6 Tolakan Cukai di bawah Seksyen 110 (Lain-lain)Tax Deduction under Section 110 (Others)



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21. HK-8

Pendapatan daripada Negara Perjanjian Pengelakan Pencukaian Dua Kali dan Tuntutan Pelepasan Cukai di bawah Seksyen 132Income from Countries which have Avoidance of Double Taxation Agreement with Malaysia and Claim

for Section 132 Relief



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22. HK-9

Pendapatan daripada Negara Bukan Perjanjian Pengelakan Pencukaian Dua Kali dan Tuntutan Pelepasan Cukai di bawah Seksyen 133Income from Countries without Avoidance of Double Taxation Agreement with Malaysia and Claim for

Section 133 Relief



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23. HK-11 Bayaran Tahun Asas kepada Bukan Pemastautin (Cukai Pegangan)Basis Year Payments to Non-residents (Withholding Tax)



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24. HK-12 Maklumat Pembahagian Hak kepada BenefisiariParticulars of beneficiaries' Entitlement



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25. HK-12A Pendapatan Benefisiari daripada Badan Amanah (CP30A)Beneficiary's Income from Trust Body (CP30A)



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26. HK-13 Pengiraan Potongan Khas bagi Perbelanjaan yang Dibenarkan dibawah seksyen 63BComputation of Special Deduction For Permitted Expenses under Section 63 B



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Helaian Kerja (HK)Working Sheets (WS)

Working Sheets Explanation Self Assessment System

Part 2 – Working Sheets

This working sheet is prepared to assist you in the computation of statutory income from business.

HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS

Use separate Working Sheet HK-1 for each business sourcese separate working sheet for each business source.

Item Subject Explanation Working Sheet

Appendix

A Balance as per Profit and Loss Account

Transfer the balance from the Profit and Loss Account to this item. Enter the amount of profit under the (+) column and the amount of loss under the (-) column.

- -

Separation of income by class

Extract any non-business income which has been included in the Profit and Loss Account and enter it in the appropriate item provided.

- -

B Total non- business income

Add all non-business income such as dividends, rents, royalties, interest and others income.

- -

C Total business income

A minus B - -

D1 Non-allowable losses

Examine and extract non-allowable losses from the Profit and Loss Account. Indicate the type of loss in the item provided if not listed and fill in the amount. Example:

Loss on disposal of motor vehicle WJP8189 RM4,000 Loss on disposal of cutting machine RM3,000

- -

D2 Surplus recovered expenditure (mining)

Amount A from Working Sheet HK-1.1A HK-1.1A -

D3 Total D1 plus D2 - -

D4 Non-taxable gains / income entered in the profit and loss account

Examine the Profit and Loss Account and extract the profits which are not taxable as business income. Indicate the type of loss in the item provided if not listed and fill in the amount. Example:

- -

Profit on disposal of motor vehicle WJB9420 RM5,000 Profit on disposal of sewing machine RM2,000

D5 Total D3 minus D4 - -

E Business income C plus D5 - -

F1 Adjustment of business expenditure

Non-allowable expenditure must be adjusted in accordance with income tax provisions.

- -

1.1 Depreciation Provision made on the use of business assets. Paragraph 39(1)(b) - -

1.2 Own salary, allowances bonus, EPF

Remuneration payable to ownself. Paragraph 39(1)(a)

- -



Appendix

1.3 Entertainment Entertainment includes the provision of food, drinks, recreation or hospitality of any kind (unless benefit of own employees). Paragraph 39(1)(l)

- -

1.4 Gifts Expenditure on gifts except for own employees. Paragraph 39(1)(b)

- -

1.5 Donations Donations include those made to approved institutions / organisations under the provision of subsection 44(6), 44(6A), 44(8) to 44(11), 44(11A), 44(11B) and 44(11c)

Donations claimed and approved are deductible from aggregate income in computing total income in item of the form TA:

B24 – B28; or BA24 – BA28; Paragraph 39(1)(b)

- -

1.6 Penalties / fines / compound

Payments made due to legal offences or violations of law. Paragraph 39(1)(b)

- -

1.7 Withdrawal of stock in trade

Withdrawal of stock in trade for personal use is taken into account at market value. Paragraph 24(2)(a)

- -

1.8 Cash drawings Withdrawal of unrecorded business cash receipts for personal use Paragraph 39(1)(a)

- -

1.9 Provision for bad / doubtful debts

General provision for bad / doubtful debts. (provision for specific bad / doubtful debts is allowed). Subsection 34(2)

- -

1.10 Initial / Termination of business expenditure

Expenses incurred prior to the commencement of the business atau in terminating it. Paragraph 39(1)(b)

- -

1.11 Capital expenditure

Expenses which are capital in nature such as the purchase of assets. Paragraph 39(1)(b)

- -

1.12 Legal fees Legal fees incurred in relation to the acquisition of assets or personal matters. Paragraph 39(1)(b)

- -

1.13 Expenditure on interest

Interest not wholly and exclusively incurred in the production of gross business income such as interest on loan taken wholly / partly for personal use. Subsection 33(2)

- -

1.14 Restriction on EPF

Contributions by the employer to an approved scheme which exceeds 19% of the employees’ remuneration. Paragraph 34(4)(a)

- -

1.15 Assets written off Assets no longer used in the business and are written off. Paragraph 39(1)(b)

- -

1.16 Personal expenditure

Domestic or private expenses in whatever form. Paragraph 39(1)(a)

- -

(a) Travelling / Accomodation

Allowances / reimbursements to ownself or own employees in respect of travelling / accomodation unrelated to the business.

- -

(b) Use of motor vehicle(s)

Expenses on petrol, toll, parking, insurance, repairs and maintenance of motor vehicle(s) for personal use.

- -



Appendix

(c) Household benefits

Disbursements for personal / household use charged to the business.

Example:

Water and electricity bills, quit rent, assessment, rental, loan interest, renovation and maintenance.

- -

(d) Telephones Personal calls charged to the business. - -

(e) Fees / Subscriptions

Fees / Subscriptions paid to associations or clubs such as entrance fees and membership subscriptions. Example:

Golf club membership

- -

(f) Seminars Payments to attend seminars for the purpose of enhancing knowledge and skills.

- -

(g) Medical Medical expenses on ownself and family members. - -

1.17 Other expenditure Any other expenses not wholly and exclusively incurred in the production of gross business income.

Paragraph 39(1)(b)

- -

Total Sum of amounts from items 1.1 to 1.17 - -

F2 Mining allowance Amount from item B Working Sheet HK-1.1A. HK-1.1A -

F3 Surplus residual expenditure (mining)

Amount from item C Working Sheet HK-1.1A. HK-1.1A -

F4 Further deductions

These are incentives given under income tax provisions. List out the incentives claimed in the spaces provided.

Example:

Further deduction is allowed on the remuneration for disabled employees RM12,000 *

- Appendix D

* This expenditure qualifies for further deduction. As RM12,000 has already been charged once to the Profit and Loss Account, a further deduction of the same amount is allowed.

Refer to Appendix D to determine the type of incentive you qualify for.

F5 Total Sum of amounts from items F2, F3 and F4. - -

F6 Total adjusted expenditure

F1 minus F5 - -

G Adjusted income Compute the adjusted income/loss by doing the necessary subtractions and additions for items E and F6. If the computed figure is positive (+), it is adjusted income and proceed to item J If the computed figure is negative (-), which is adjusted loss, proceed to item H.

- -

H Adjusted loss Refer to the above explanation. Transfer the amount to item D1 Working Sheet HK-1.3.

HK-1.3 -

J1 Adjusted income Amount from item G. Enter “0” in the box provided if it is an adjusted loss.

- -

J2 Balancing charge Adjustment of profit on disposal of assets transferred from item A5 HK-1.2

Enter “0” if not relevant.

HK-1.2 -



Appendix

J3 Total J1 plus J2 - -

J4 Capital allowance absorbed

Amount as per item K4 but restricted to the amount in item J3. - -

J5 Statutory income J3 minus J4 Transfer this amount to item B1 / B2 / B3 of BA1 / BA2 / BA3B1 of the Form TA

- -

K1 Balance brought forward

Balance of capital allowances from previous years not absorbed. - -

K2 Balancing allowance

Adjusted residual expenditure of assets disposed. Transfer the amount from item B3 Working Sheet HK-1.2. Enter “0” if not applicable.

HK-1.2 -

K3 Capital allowance Adjusted Claimed for current year capital allowance. Transfer the amount from item C5 Working Sheet HK-1.2.

HK-1.2 -

K4 Total Sum of amounts from items K1, K2 and K3. - -

K5 Capital allowance absorbed in the current year

Amount as per item J4. - -

K6 Balance carried forward

K4 minus K5. This amount arises if the amount in item K4 is not fully absorbed by the amount in item J3. Transfer this amount to item G2 of form TA. This balance shall be the amount for item K1 in the following year of assessment.

- -

HK-1B: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS

Use separate Working Sheet HK-1B for each partnership business sourceworking sheet fbource.


Appendix

A Adjusted income from partnership business

Enter the amount from items A13 and A18 of the CP30. If loss, enter ‘0’ in this box and transfer the amount of adjusted loss to item D2 of Working Sheet HK-1.3. Proceed with your computation for items B to M (If relevant)

CP30 HK-1.3

-

B Balancing Charge Enter the amount from items A14 and A19 of the CP30. CP30 -

C Total A plus B - -

D Capital allowance absorbed

Amount from item K3 but restricted to the amount in item C CP30 -

E Statutory income C minus D If not entitled to claim Schedule 7A Allowance / increased exports allowance for qualifying services transfer the amount of statutory income to item B4 / B5 / B6 or BA4 / BA5 / BA6 of the Form TA

- -

F Schedule 7A allowance

Items F & G is relevant if the trust body is entitled to claim Schedule 7A allowance. Restricted to 70% of the statutory income in item E

- -

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Appendix

G Statutory income after deduction of Schedule 7A allowance

E minus F transfer the amount to item to item B4 / B5 / B6 or BA4 / BA5 / BA6 of the Form TA

H Increased Exports Allowance for Qualifying Services claimed

Items H and J is relevant if the trust body is entitled to claim increased exports allowance for qualifying services. Enter the amount from items A16 and A21 of the CP30. Restricted to 70% of the statutory income in item E

CP30 -

J Statutory income after deduction of increased exports allowance for qualifying services

E minus H transfer the amount to item B4 / B5 / B6 or BA4 / BA5 / BA6 of the Form TA

- -

K Adjustment of the balance of capital allowance (If relevant)

1. Balance brought forward

Balance of previous year’s capital allowance not absorbed. - -

2. Balancing allowance and capital allowance

Enter the amount from items A15 and A20 of the CP30. CP30 -

3. Total K1 plus K2. - -

4. Claim absorbed in the current year

Amount as per item D. Transfer this amount to item G2 of Form TA. - -

5. Balance carried forward

K3 minus K4. Transfer this amount to item G2 of form TA. This balance shall be the amount for item K1 in the following year of assessment.

- -

L Adjustment of the balance of Schedule 7A allowance (If relevant)


Balance of previous year’s Schedule 7A allowance not absorbed. - -


Amount as per item F. Transfer this amount to item J1 of Form TA.

- -


L1 minus L2 Transfer this amount to item J1 of Form TA. This balance shall be the amount for item L1 in the following year of assessment.

- -

M Adjustment of the balance of Increased Exports Allowance for Qualifying Services


Balance of previous year’s increased exports allowance for qualifying services not absorbed.

- -



Appendix

2. Income from Exports of Qualifying Services for basis period (current)

Enter the amount from items A16 dan A21 of the CP30.

CP30 -

3. Total M1 plus M2. - -


Amount as per item H. Transfer this amount to item J2 of Form TA.

- -


M3 minus M4 Transfer this amount to item J2 of Form TA. This balance shall be the amount for item M1 in the following year of assessment.

- -

HK-1D: COMPUTATION OF STATUTORY BUSINESS INCOME FOR A TRUST BODY ENTITLED TO CLAIM INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

This working sheet is prepared for the computation of Increased Exports Allowance for Qulifying Services.

HK-1.1: HK-1.2:

COMPUTATION OF MINING ALLOWANCES & SUMMARY OF CAPITAL ALLOWANCES

1. To facilitate a proper claim for mining allowances and capital allowances, relevant assets and expenditure have been classified as follows:

SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX

(Arranged in order according to the ITA1967)

Allowance Type Class Schedule (ITA 1967) Helaian Kerja

Mining A A1-A3 2 1.1 Agriculture B B1-B3 3 1.2.1 Forest C C1-C2 3 1.2.2 Industrial Building D D1-D8 3 1.2.3 Plant and Machinery E E1-E6 3 1.2.4

2. Each type of asset / expenditure (according to type) have been classified according to the rate of capital allowance that can be claimed. Use the classification from list of mining allowances and capital allowances as claim code for column A of the working sheet.

3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowances claim for a year of assessment before the final computed figure can be entered in Working Sheet HK-1/HK-1D.

4. Refer to the index of business assets / capital expenditure provided behind Working Sheets HK-1.1 / HK-1.2.1 / HK-1.2.2 / HK-1.2.3 and HK-1.2.4 for guidance. Working Sheet HK-1.2A is prepared for use as a summary of capital expenditure made and has to be kept so long as the business still operates.

5. Claim can only be made on qualifying business assets / capital expenditure pursuant to the mentioned legal provisions.

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HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP


Appendix

A Losses brought forward

Balance from previous years’ business / partnership losses not absorbed - -

B Previous years’ losses absorbed by current year’s aggregate statutory income from businesses

amount from items B8 / BA8 of form TA. Transfer this amount to item G1j of Form TA

- -

C Balance from previous years’ losses not absorbed

A minus B Transfer this amount to item G1k of Form TA

- -

D Current year losses: 1. Business 2. Partnership

Amount H from Working Sheet HK-1 / HK-1D. Amount from CP30

HK-1 / HK-1D CP30

-

E Losses absorbed by current year’s aggregate income

amount from items B8 / BA8 of form TA. Transfer this amount to item G1b of Form TA

- -

F Balance from current year losses not absorbed

D3 minus E Transfer this amount to item G1c of Form TA

- -

G Total losses carried forward

C Plus F

- -

HK-4A: BUTIR-BUTIR HARTA / ASET DAN JUMLAH SEWA


Appendix

A-F Particulars of properties / assets and total rental

This working sheet is provided for the computatuion of rental income. - -

HK-4B: BUTIR-BUTIR HARTA / ASET DAN JUMLAH SEWA


Appendix

A-E Particulars of properties / assets and total rental

This working sheet is provided for the computation of rental income. - -

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HK-5: PENGIRAAN PENDAPATAN BERKANUN FAEDAH / ROYALTI


Appendix

A-H Interest / Royalties

This working sheet is provided for the computation of statutory income from interest / royalties.

- -

HK-6: TOLAKAN CUKAI DI BAWAH SEKSYEN 110 (LAIN-LAIN)


Appendix

A-G Tax deduction under section 110 (others)

This working sheet is provided for the computation of gross income from interest, royalties, special classes of income under section 4A and other relevant income with tax deduction under section 110 If the following taxpayers are entitled to claim tax, furnish Working Sheet HK-6 together with form TA / TC / TR refund in relation to this tax deduction as per: i) item C7 / CA5 of form TA / TC; or ii) item C7 of form TR; Section 110 tax deduction (others) does NOT include withholding tax payment pursuant to Section 107A of ITA 1967.

- -

HK- 8: CLAIM SECTION 133 TAX RELIEF – INCOME FROM COUNTRIES WITH DOUBLE TAXATION AGREEMENT


Appendix

A-H Tax relief under section 132

This working sheet is provided for the calculation of income from countries with Double Taxation Agreement and claim for tax relief under section 132. If the following taxpayers are entitled to claim tax, furnish Working Sheet HK-8 together with form TA / TC / TR refund in relation to this tax relief as per item C7 of form TA / TC / TR.

- -

HK-9: CLAIM SECTION 133 TAX RELIEF – INCOME FROM COUNTRIES WITH DOUBLE TAXATION AGREEMENT


Appendix

A-H Tax relief under section 132

This working sheet is provided for the calculation of income from countries with Double Taxation Agreement and claim for tax relief under section 132. If the following taxpayers are entitled to claim tax, furnish Working Sheet HK-8 together with form TA / TC / TR refund in relation to this tax relief as per item C7 of form TA / TC / TR.

- -

HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)


Appendix

This working sheet is prepared for reporting the details of payments made during the basis year to non-residents which involve withholding tax.

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HK-12: PARTICULARS OF BENEFICIARIES ENTITLEMENT


Appendix

This working sheet is provided for the listing of distribution to all beneficiaries

HK-12A: BENEFICIARY’S INCOME FROM TRUST BODY (CP30A)

Ruang Perkara Keterangan Helaian Kerja

Lampiran

This working sheet must be retained by every beneficiary who receives income from a trust body.

HK-13: COMPUTATION OF SPECIAL DEDUCTION FOR PERMITTED EXPENSES UNDER SECTION 63B

Ruang Perkara Keterangan Helaian Kerja

Lampiran

This working sheet is provided for the purpose of computing permitted expenses on which special deduction is given to the unit trust / property trust.

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HK-1 : page 1/3

A. BALANCE AS PER PROFITAND LOSS ACCOUNT

LESS: SEPARATION OF INCOME BY CLASS

Dividend income

Rental income

Royalty income

Interest income

Other income

B. TOTAL NON-BUSINESS INCOME

C. TOTAL BUSINESS INCOME ( A - B )

D. ADJUSTMENT OF BUSINESS INCOME

ADD:

1. Non-allowable losses:

Loss on disposal of assets

Foreign exchange losses

Loss from investments

.................................................

.................................................

TOTAL

2. Surplus recovered expenditure(mining)

3. TOTAL ( D1 + D2 )

HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS

Type ofBusiness Activity

Item Amount (RM)

+ –

Business Code

Name

Income Tax No. I/C No.

Business Registration No.

Year of Assessment Enter ‘X’ in the relevant box

Business 1 2 3 4 5

Buku Panduan Borang B Sistem Taksir Sendiri

HK-1 : page 2/3

LESS:

4. Non-taxable gains / income entered in the Profit and Loss Account:

Profit on disposal of assets

Foreign exchange gain

Profit from investments

.................................................................

.................................................................

TOTAL

5. TOTAL ( D3 - D4 )

E. BUSINESS INCOME ( C + D5 )

F. ADJUSTMENT OF BUSINESS EXPENDITURE

ADD:

1. Non-allowable expenditure and charges:

1.1 Depreciation1.2 Own salary, allowances, bonus, EPF1.3 Entertainment1.4 Gifts1.5 Donations1.6 Penalties / Fines / Compound1.7 Withdrawal of stock in trade for own use1.8 Cash drawings1.9 Provision for bad / doubtful debts1.10 Initial / Termination of business expenditure1.11 Capital expenditure1.12 Legal fees1.13 Expenditure on interest1.14 Restriction on EPF1.15 Assets written off1.16 Personal expenditure:

(a) Travelling / Accomodation(b) Use of motor vehicle(s)(c) Household benefits(d) Telephones/Handphones(e) Fees / Subscriptions (unrelated to the business)(f) Seminars(g) Medical

1.17 Other expenditure(Please specify ............................................)

TOTAL ( 1.1 to 1.17 )


HK-1 : page 3/3

LESS:

2. Mining allowance

3. Surplus residual expenditure (mining)

4. Further deductions:

4.1 .....................................................

4.2 .....................................................

4.3 .....................................................

5. TOTAL ( F2 + F3 + F4 )

6. TOTAL ADJUSTED EXPENDITURE( F1 - F5 )

G. ADJUSTED INCOME ( E + F6 )OR

H. ADJUSTED LOSS ( F6 – E )If G (Adjusted Income) - Proceed to item J for further computation.If H (Adjusted Loss) - Transfer this amount to item D1 Working Sheet HK-1.3.

Then, proceed to items J and K to compute the balanceof capital allowance to be carried forward.

J. COMPUTATION OF STATUTORY INCOME

1. ADJUSTED INCOME(Enter ‘0’ in this box if there is adjusted loss for item H)

2. ADD: Balancing charge (amount from item A5 Working Sheet HK-1.2)

3. TOTAL ( J1 + J2 )

4. LESS: Capital allowance absorbed(amount as per item K4 but restricted to the amount in item J3)

5. STATUTORY INCOME ( J3 - J4 )

K. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)


ADD:

2. Balancing allowance (amount from item B3 Working Sheet HK-1.2)

3. Capital allowance (amount from item C5 Working Sheet HK-1.2)

4. TOTAL ( K1 + K2 + K3 )

LESS:

5. Capital allowance absorbed in the current year(amount as per item J4)

6. Balance carried forward ( K4 - K5 )

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HK-1B: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS

HK-1B : page 1/2

Name

Income Tax No. D I/C No.


Year of Assessment Enter ‘X’ in the relevant box.

Partnership Business 1 2 3 4 5

A. Adjusted Income from Partnership Business(Enter the amount from CP30)If loss, enter ‘0’ in this box and transfer the amount of adjusted lossto item D2 of Working Sheet HK-1.3. Proceed with your computationfor items B to M below (if applicable)

ADD:

B. Balancing Charge(Amount from CP30)

C. TOTAL (A + B)

LESS:

D. Capital Allowance absorbed(Amount as per item K3 but restricted to the amount in item C)

E. STATUTORY INCOME ( C - D )

OR

IF ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE, PROCEED TO COMPUTE AS FOLLOWS:

LESS:

F. Schedule 7A Allowance(Restricted to 70% of the statutory income in item E)

G. STATUTORY INCOME AFTER DEDUCTIONOF SCHEDULE 7A ALLOWANCE ( E - F )

OR

IF ENTITLED TO CLAIM INCREASED EXPORTS ALLOWANCE FORQUALIFYING SERVICES, PROCEED TO COMPUTE AS FOLLOWS:

LESS:

H. Increased Exports Allowance for Qualifying Services claimed(Amount from CP 30)(Restricted to 70% of the statutory income in item E)

J. STATUTORY INCOME AFTER DEDUCTION OF INCREASEDEXPORTS ALLOWANCE FOR QUALIFYING SERVICES ( E - H )

*

*

Item Amount (RM)


K. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)


ADD:

2. Balancing Allowance and Capital Allowance(Amount from CP30)

3. TOTAL ( K1 + K2 )

LESS:

4. Claim absorbed in current year(Amount as per item D)

5. Balance carried forward ( K3 - K4 )

L. ADJUSTMENT OF THE BALANCE OF SCHEDULE 7A ALLOWANCE (if relevant)1. Balance brought forward

LESS:

2. Claim absorbed in current year (Amount as per item F)

3. Balance carried forward ( L1 - L2 )

M. ADJUSTMENT OF THE BALANCE OF INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES(if relevant)


ADD:

2. Current year’s Increased Exports Allowance for QualifyingServices (Amount from CP30)

3. TOTAL ( M1 + M2 )

LESS:

4. Claim absorbed in current year (Amount as per item H)

5. Balance carried forward ( M3 - M4 )

HK-1B : page 2/2

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HK-1D: COMPUTATION OF STATUTORY BUSINESS INCOMEFOR A TRUST BODY ENTITLED TO CLAIM INCREASEDEXPORTS ALLOWANCE FOR QUALIFYING SERVICES

HK-1D : page 1/4

A. BALANCE AS PER PROFITAND LOSS ACCOUNT

LESS: SEPARATION OF INCOME BY CLASS

Dividend income

Rental income

Royalty income

Interest income

Other income

B. TOTAL NON-BUSINESS INCOME

C. TOTAL BUSINESS INCOME ( A - B )

D. ADJUSTMENT OF BUSINESS INCOME

ADD:

1. Non-allowable losses:

Loss on disposal of assets

Foreign exchange losses

Loss from investments

.................................................

.................................................

TOTAL

2. Surplus recovered expenditure(mining)

3. TOTAL ( D1 + D2 )

Item Amount (RM)

+ –

Name



Year of Assessment Enter ‘X’ in the relevant box

Business 1 2 3 4 5

Type ofBusiness Activity Business Code


HK-1D : page 2/4

LESS:

4. Non-taxable gains / income entered in the Profit and Loss Account:

Profit on disposal of assets

Foreign exchange gain

Profit from investments

.................................................................

.................................................................

TOTAL

5. TOTAL ( D3 - D4 )

E. BUSINESS INCOME ( C + D5 )

F. ADJUSTMENT OF BUSINESS EXPENDITURE

ADD:

1. Non-allowable expenditure and charges:

1.1 Depreciation1.2 Own salary, allowances, bonus, EPF1.3 Entertainment1.4 Gifts1.5 Donations1.6 Penalties / Fines/Compound1.7 Withdrawal of stock in trade for own use1.8 Cash drawings1.9 Provision for bad / doubtful debts1.10 Initial / Termination of business expenditure1.11 Capital expenditure1.12 Legal fees1.13 Expenditure on interest1.14 Restriction on EPF1.15 Assets written off1.16 Personal expenditure:

(a) Travelling / Accomodation(b) Use of motor vehicle(s)(c) Household benefits(d) Telephones/Handphones(e) Fees / Subscriptions (unrelated to the business)(f) Seminars(g) Medical

1.17 Other expenditure(Please specify ............................................)

TOTAL ( 1.1 to 1.17 )


HK-1D : page 3/4

LESS:

2. Further deductions:

2.1 ......................................................................

2.2 ......................................................................

TOTAL ( 2.1 to 2.2 )

3. TOTAL ADJUSTED EXPENDITURE( F1 - F2 )

G. ADJUSTED INCOME ( E + F3 )OR

H. ADJUSTED LOSS ( F3 – E )If G (Adjusted Income) - Proceed to item J for further computationIf H (Adjusted Loss) - Transfer this amount to item D1 Working Sheet HK-1.3.

Then, proceed to items J and N to compute the balanceof capital allowance to be carried forward.

J. COMPUTATION OF STATUTORY INCOME

1. ADJUSTED INCOME(Enter ‘0’ in this box if there is adjusted loss for item H)

2. ADD: Balancing Charge(amount from item A5 of Working Sheet HK-1.2)

3. TOTAL ( J1 + J2 )

4. LESS: Capital Allowance absorbed(amount as per item Q4 but restricted to the amount in item J3)

5. STATUTORY INCOME ( J3 - J4 )

K. COMPUTATION OF CLAIM FOR INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

1. 70% x Statutory Income (restriction) =

2. Eligible claim for Increased ExportsAllowance for Qualifying Services(amount from item M6)

3. Increased Exports Allowance for Qualifying Services absorbed(K1 or K2, whichever is lower)

L. TAXABLE STATUTORY INCOME ( J5 - K3 )


M. ADJUSTMENT OF THE BALANCE OF INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

1. Balance of Increased Exports Allowance for Qualifying Servicesbrought forward

2. Income from Exports of Qualifying Servicesfor basis period (current)TOLAK:

3. Income from Exports of Qualifying Servicesfor basis period (previous year)

4. Increase in Exports of Qualifying Services( M2 - M3 )

5. Increased Exports Allowance for Qualifying Services (M4 x 50%)

6. TOTAL ( M1 + M5 )(Transfer this amount to item K2)

7. Increased Exports Allowance for Qualifying Services absorbed(Amount from item K3)

8. Balance carried forward ( M6 - M7 )

QUALIFYING SERVICES

1. Legal2. Accounting3. Architecture4. Marketing5. Business consultancy6. Office services7. Construction management8. Building management9. Plantation management10. Private health care11. Private education12. Publishing services13. Information technology and communication (ICT) services14. Engineering services15. Printing services16. Local franchise services

HK-1D : page 4/4

N. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)


ADD:

2. Balancing Allowance (amount from item B3 of Working Sheet HK-1.2)

3. Capital Allowance (amount from item C5 of Working Sheet HK-1.2)

4. TOTAL ( N1 + N2 + N3 )

LESS:

5. Claim absorbed in the current year (amount from item J4)

6. Balance carried forward ( N4 - N5 )

wnhidayah

Stamp

Buku Panduan Borang B Sistem Taksir Sendiri HK-1.1

HK-1.1 : page 1/2

Note:

Th

e a

llow

an

ce is

arr

ive

d a

t by

div

idin

g th

e r

esi

du

al e

xpe

nd

iture

at t

he

en

d o

f th

e b

asi

s p

eri

od

by

the

re

sid

ua

l life

of t

he

min

e a

t th

e b

eg

inn

ing

of

the

ba

sis

pe

rio

d.

Wh

ere

the

acc

ou

ntin

g p

eri

od

is le

ss o

r m

ore

tha

n 1

2 m

on

ths,

the

allo

wa

nce

is d

ecr

ea

sed

or

incr

ea

sed

acc

ord

ing

to ti

me

ba

sis.

Exp

ect

ed

Life

of

the

Min

e:

1

.To

tal

acr

ea

ge

of

de

po

sits

ava

ilab

le f

or

dre

dg

ing

or

oth

er

min

ing

op

era

tion

s

Exp

ect

ed

acr

ea

ge

to

be

dre

dg

ed

, e

tc.,

an

nu

ally

2.

To

tal

est

ima

ted

de

po

sits

in

to

ns/

pic

uls

E

xpe

cte

d r

ate

of

an

nu

al p

rod

uct

ion

in t

on

s/p

icu

ls

AB

C

D

EF

G

H

J

K

L

(Tr

ansf

er th

e am

ount

s fro

m ite

ms 1

1H, 1

1J an

d 11K

to W

orkin

g She

et 1.

1A)

Min

ing

allo

wa

nce

Re

sid

ua

le

xpe

nd

iture

b/f

De

velo

pm

en

te

xpe

nd

iture

Tot

al(

C +

D )

Re

cove

red

exp

en

ditu

reT

otal

( E

- F

)

Su

rplu

sre

sid

ua

le

xpe

nd

iture

Su

rplu

sre

cove

red

exp

en

ditu

re

Re

sid

ua

l lif

eo

f th

e m

ine

Cla

ss

Ite

mR

esi

du

al

exp

en

ditu

rec/

f

3 4 5 6 7 8 9 10 11TOTAL

HK

-1.1

:

MIN

ING

ALL

OW

AN

CE

21

=

X y

ears

OR

=

X y

ears

Year

Of A

sses

smen

t

Nam

e

Inco

me

Tax

No.


HK-1.1 : page 2/2

MINING ALLOWANCE INDEX

Class Type of Asset Allowance Reference

A1 Cost of acquisition of the mine or rights in or over the mine,

a. Roads, tramways,

b. Workshops, stores and quarters.

A2 Cost of prospecting new or existing mine;

a. Sinking shafts, tunnelling and underground development; As per computation Section 34(6)(c)prepared

b. Works in connection with water and power supply, roads, under this Schedule Paragraphs 3 and 5tramways, railway sidings, tailings, retention and slime Schedule 2 ITAdisposal; and 1967

c. Construction of buildings including quarters for the miningstaff.

A3 General administration and management expenses beforethe commencement of production or during the temporarynon-production period.

COMPUTATION OF THE EXPECTED LIFE OF THE MINE

The expected life of the mine is computed as follows:

1. Total acreage of deposits available for dredging or other mining operations (T)Expected acreage to be dredged, etc., annually (M)

TM

2. Total estimated deposits in tons/piculs (P)Expected rate of annual production in tons/piculs (K)

PK

= X years

Or

= X years

Or

= X years

= X years

wnhidayah

Stamp


HK-1.1A : page 1/1

A B CSurplus Recovered Mining Allowance Surplus Residual

Expenditure [Section 34 & Expenditure [Section 34 &[Subsection 30(3)] Paragraph 3 Schedule 2] Paragraph 12 Schedule 2]

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL

HK-1.1A: SUMMARY OF MINING ALLOWANCES

(Transfer this amount to (Transfer this amount to (Transfer this amount toitem D2 of HK-1 / HK-1C) item F2 of HK-1 / HK-1C) item F3 of HK-1 / HK-1C)

Name

Income Tax No.

Year of Assessment

wnhidayah

Stamp


A. BALANCING CHARGE Working Sheet

1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A

3. Industrial building HK-1.2.3B

4. Plant and machinery HK-1.2.4A

5. TOTAL:

(Transfer this amount to item J2, HK-1 / J2, HK-1C / J2, HK-1D)

B. BALANCING ALLOWANCE



3. TOTAL:

(Transfer this amount to item K2, HK-1 / Q2, HK-1C / N2, HK-1D)

C. CURRENT YEAR CAPITAL ALLOWANCE

1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A



5. TOTAL:

(Transfer this amount to item K3, HK-1 / Q3, HK-1C / N3, HK-1D)

HK-1.2: SUMMARY OF CAPITAL ALLOWANCES

HK-1.2 : page 1/1

Income Tax No.

Year of Assessment

Name

wnhidayah

Stamp

Buku Panduan Borang B Sistem Taksir SendiriHK-1.2.1

HK-1.2.1 : page 1/2

Yea

r of A

sses

smen

t

Nam

e

Inco

me

Tax

No.

AB

CD

EF

GH

JK

L

M

N

Date

of

Resid

ual

exp

endi

ture

Cost

expe

nditu

rein

curre

db/

f

1 2 3 4 5 6 7 8 9 10 11 TO

TAL

12AG

RICU

LTUR

E CH

ARG

E

( 1

1K +

11L

)(T

rans

fer t

his a

mou

nt to

Wor

king S

heet

HK-

1.2.1A

)13

AGRI

CULT

URE A

LLOW

ANCE

( 11

M )

(Tra

nsfe

r thi

s am

ount

to W

orkin

g She

et H

K-1.2

.1A)

NOTE

:Ag

ricul

ture

char

ge o

n an

ass

et w

hich

is d

ispos

ed o

f with

in 6

year

s fro

m th

e da

te o

n wh

ich th

e ex

pend

iture

was

incu

rred

or d

eem

ed in

curre

d, is

:(i)

Valu

e N

or(ii

)N/

Y * w

here

the

agric

ultu

re ch

arge

is sp

read

equ

ally

over

the

year

s of a

sses

smen

t for

whi

ch th

e ag

ricul

ture

allo

wanc

es w

ere

give

n(P

rovis

o to

par

agra

ph 2

7 Sc

hedu

le 3

).

* ‘Y’

is th

e nu

mbe

r of y

ears

of a

sses

smen

t for

whi

ch th

e ag

ricul

ture

allo

wanc

es w

ere

give

n to

the

busin

ess.

Cla

ss I

tem

Date

of

Year

of

Rate

disp

osal

asse

ssm

ent

%

HK

-1.2

.1:

AG

RIC

ULT

UR

E A

LLO

WA

NC

E

Gra

nt/

Subs

idy

Agric

ultu

rech

arge

Agric

ultu

real

lowa

nce

Accu

mul

ated

allo

wanc

eAn

nual

allo

wanc

eRe

sidua

lex

pend

iture

c/f


HK-1.2.1 : page 2/2

B1 Qualifying agriculture expenditure:

a. Clearing and preparation of land for thepurposes of agriculture Paragraph 7 (1)(a)

b. Planting (but not replanting) of crops on landcleared for planting Paragraph 7 (1)(b) 50 Paragraph 23

c. Construction on a farm of a road or bridge Paragraph 7 (1)(c)

B2 Construction of a building for the welfare ofpersons or as living accomodation forpersons, employed in or in connection withthe working of that farm Paragraph 7 (1)(d) 20 Paragraph 22(a)

B3 Buildings

a. Officeb. Building for the purpose of working the farm Paragraph 7 (1)(d) 10 Paragraph 22 (b)

AGRICULTURE ALLOWANCE INDEX

Annual Allowance

Rate (%) Reference (Schedule 3)

Reference(Schedule 3)Class Type of Asset

wnhidayah

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HK-1.2.1A : page 1/1

A B

Agriculture AgricultureCharge Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL

HK-1.2.1A: SUMMARY OF AGRICULTURE ALLOWANCES

(Transfer this amount (Transfer this amountto item A1 of HK-1.2) to item C1 of HK-1.2)

Name

Income Tax No.

Year of Assessment

wnhidayah

Stamp


HK-1.2.2 : page 1/2

Year

of A

sses

smen

t

Nam

e

Inco

me

Tax

No.

AB

CD

EF

GH

JK

L

Accu

mul

ated

Ite

m

Cla

ssCo

stfo

rest

allo

wanc

e

1 2 3 4 5 6 7 8 9 10 11TO

TAL

12FO

REST

CHA

RGE

( 11K

)(T

rans

fer t

his a

mou

nt to

Wor

king S

heet

HK-

1.2.2A

)

13FO

REST

ALL

OWAN

CE( 1

1H )

(Tra

nsfe

r thi

s am

ount

to W

orkin

g She

et H

K-1.2

.2A)

NOTE

:Fo

rest

char

ge o

n an

ass

et w

hich

is d

ispos

ed, is

:(i)

Valu

e L

or(ii

)L/

Y * w

here

the

fore

st ch

arge

is sp

read

equ

ally

over

the

year

s of a

sses

smen

t for

whi

ch th

e fo

rest

allo

wanc

es w

ere

give

n.(P

rovis

o to

par

agra

ph 3

2 Sc

hedu

le 3

)* ‘

Y’ is

the

num

ber o

f yea

rs o

f ass

essm

ent f

or w

hich

the

fore

st a

llowa

nces

wer

e gi

ven

to th

e bu

sines

s.

H

K-1

.2.2

:

FO

RE

ST

ALL

OW

AN

CE

Date

of

expe

nditu

rein

curre

d

Date

of

disp

osal

Year

of

Asse

ssm

ent

Rate %

Resid

ual

expe

nditu

reb/

f

Fore

stal

lowa

nce

Resid

ual

expe

nditu

rec/

f

Fore

stch

arge


HK-1.2.2 : page 2/2

FOREST ALLOWANCE INDEX

C1 Expenditure for the purpose of a business whichconsists wholly or partly of the extraction of timberfrom the forest:

a. Road Paragraph 8(1)(a) 10 Paragraph 30(b)b. Building

C2 Expenditure for the welfare of persons employed inor in connection with the extraction of timber fromthe forest:

a. Building Paragraph 8(1)(b) 20 Paragraph 30(a)b. Living accomodation

Class Type of AssetReference

(Schedule 3)

Annual Allowance

Rate (%)

Reference(Schedule 3)

wnhidayah

Stamp


HK-1.2.2A : page 1/1

A B

Forest ForestCharge Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL

HK-1.2.2A: SUMMARY OF FOREST ALLOWANCES

(Transfer this amount (Transfer this amountto item A2 of HK-1.2) to item C2 of HK-1.2)

Name

Income Tax No.

Year of Assessment

wnhidayah

Stamp

A

B

C

D

E

F

G

H

J K

L

M

N

Item

Cl

ass

Date

of

purc

hase

/ co

mple

tion

of

cons

tructi

on

Date

of

disp

osal

Ye

ar o

f as

sess

men

t R

ate

%

Cos

t R

esid

ual

expe

nditu

re

b/f

Initi

al

allo

wan

ce

Annu

al

allo

wan

ce

Res

idua

l ex

pend

iture

c/

f

Dis

posa

l va

lue

Bala

ncin

g ch

arge

Ba

lanc

ing

allo

wan

ce

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

11.

TO

TA

L

12.

BA

LA

NC

ING

CH

AR

GE

(11M

)

(Tra

ns

fer

this

am

ou

nt

to W

ork

ing

Sh

ee

t H

K-1

.2.3

A)

13.

BA

LA

NC

ING

AL

LO

WA

NC

E

(11N

)

(Tra

ns

fer

this

am

ou

nt

to W

ork

ing

Sh

ee

t H

K-1

.2.3

A)

14.

IND

US

TR

IAL

BU

ILD

ING

AL

LO

WA

NC

E

(11H

+ 1

1J)

(T

ran

sfe

r th

is a

mo

un

t to

Wo

rkin

g S

hee

t H

K-1

.2.3

A)

HK

- 1

.2.3

:

IN

DU

ST

RIA

L B

UIL

DIN

G A

LL

OW

AN

CE

Ye

ar o

f Ass

essm

ent

N

ame

In

com

e Ta

x N

o.

HK-

1.2.

3 : p

age

1/2

HK - 1.2.3

INDUSTRIAL BUILDING ALLOWANCE INDEX

Class Type of Industrial Building Reference

[Schedule 3 & P.U.(A)]

Initial Allowance Annual Allowance

Rate (%)

Reference [Schedule 3 &

P.U.(A)]

Rate (%)

Reference [Schedule 3 &

P.U.(A)]

D1 Common Industrial Buildings: Paragraph 63 & 64

10 Paragraph 12 3 Paragraph 16

a. Factory b. Dock, wharf, jetty or other similar building c. Warehouse (with factory) d. Supply of water, electricity and

telecommunication services e. Agriculture f. Mining g. Canteen, rest-room, recreation room, lavatory,

bathhouse or wash-room (with industrial building) Paragraph 65

h. Building for the welfare or living accommodation of persons employed in the working of a farm

i. Private hospital Paragraph 37A j. Nursing home k. Maternity home l. Building for the purpose of approved research Paragraph 37B

m. Building for use in approved service project under Schedule 7B

Paragraph 37E

n. Hotel registered with the Ministry of Tourism Paragraph 37F o. Airport Paragraph 37G p. Approved motor racing circuit Paragraph 37H q. Public road and ancillary structures on which

expenditure is recoverable through toll collection Paragraph 67A 10 Paragraph 12 6 P.U.(A) 87/1986

r. Old folks care centre P.U.(A) 143/2003 NIL P.U.(A) 143/2003 10 P.U.(A) 143/2003 D2 Other Industrial Buildings a. Warehouse for purpose of storage of goods for

export or imported goods to be processed and distributed or re-exported

Paragraph 37C NIL Paragraph 37c 10 Paragraph 37c

b. Living accommodation for individuals employed in the following businesses:

Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)

- Manufacturing - Hotel - Tourism - Approved service project

c. Child care facilities Paragraph 42A(2) NIL Paragraph 42A(2) 10 Paragraph 42A(2) d. Building for: Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B - School - Approved educational institution

e. Building for the purpose of approved: Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C - Industrial training - Technical training - Vocational training

D3 Building constructed for use as living accommodation of employed individuals

Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 42(1)

(with industrial building) D4 Building constructed under an approved build-

lease-transfer agreement with the Government Paragraph 67B 10 Paragraph 12 6 Paragraph 16A

D5 Building constructed or purchased for use by an approved Multimedia Super Corridor (MSC) status company

P.U.(A) 202/2006 & P.U.(A) 317/2006

NIL P.U.(A) 202/2006 & P.U.(A) 317/2006

10 P.U.(A) 202/2006 & P.U.(A) 317/2006

D6 Building under privatisation project and private financing initiatives

P.U.(A) 119/2010 10 P.U.(A) 119/2010 6 P.U.(A) 119/2010

D7 Building for the provision and maintenance of approved kindergarten

P.U.(A) 1/2013 NIL P.U.(A) 1/2013 10 P.U.(A) 1/2013

D8 Building for registered child care centre P.U.(A) 2/2013 NIL P.U.(A) 2/2013 10 P.U.(A) 2/2013

HK-1.2.3 : page 2/2

wnhidayah

Stamp


A B C

Balancing Balancing IndustrialCharge Allowance Building

Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL:

HK-1.2.3B: SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES

(Transfer this amount (Transfer this amount (Transfer this amountto item A3 of HK-1.2) to item B1 of HK-1.2) to item C3 of HK-1.2)

HK-1.2.3B : page 1/1

Income Tax No.

Year of Assessment

Name

INDUSTRIAL BUILDING ALLOWANCE CLAIM AGAINST BUSINESS INCOME

INDUSTRIAL BUILDING ALLOWANCE CLAIM AGAINST RENTAL INCOME *( * if the building rented / leased out is being used as an industrial building by the tenant / lessee )

A B C

Balancing Balancing IndustrialCharge Allowance Building

Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL:

(Transfer this amount (Transfer this amount (Transfer this amountto item C2 of HK-4B) to item C4 of HK-4B) to item C4 of HK-4B)

wnhidayah

Stamp


HK-1.2.4 : page 1/2

Note

:Ba

lanc

ing

char

ge (M

- G

) = D

ispo

sal v

alue

(M) e

xcee

ds th

e re

sidu

al e

xpen

ditu

re (G

) at t

he d

ate

of d

ispo

sal.

Bala

ncin

g al

low

ance

(G -

M) =

Res

idua

l exp

endi

ture

(G) a

t the

dat

e of

dis

posa

l exc

eeds

the

disp

osal

val

ue (M

).

H

K-1

.2.4

:

PLA

NT

AN

D M

AC

HIN

ER

Y A

LLO

WA

NC

E

1 2 3 4 5 6 7 8 9 10 11TO

TAL

12BA

LANC

ING

CHAR

GE(11

N)(T

rans

fer t

his a

mou

nt to

Wor

king S

heet

HK-

1.2.4A

)

13BA

LANC

ING

ALLO

WAN

CE(11

P)(T

rans

fer t

his a

mou

nt to

Wor

king S

heet

HK-

1.2.4A

)

14CA

PITA

L AL

LOW

ANCE

(11

J +

11K)

(Tra

nsfe

r thi

s am

ount

to W

orkin

g She

et H

K-1.2

.4A)

Qua

lifyin

gex

pend

iture

Resid

ual

expe

nditu

reb/

f D

ate

of p

urch

ase

Clas

sIte

m

Year

of A

sses

smen

t

Nam

e

Inco

me

Tax

No.

Dat

e of

disp

osal

Firs

t yea

r of

ass

essm

ent

which

qua

lifies

Rate %

Inst

alm

ent

paym

ents

AB

CD

EF

GH

JK

LM

NP

Bal

ancin

g c

harg

e B

alan

cing

allo

wanc

e D

ispos

al v

alue

Ann

ual

allo

wanc

e/Al

lowa

nce

claim

ed o

nsm

all v

alue

asse

ts

In

itial

allo

wanc

eRe

sidua

lex

pend

iture

c/f


HK-1.2.4 : page 2/2

E1 Heavy machinery/Motor vehicle: a. General 20 Paragraph 10 20 P.U.(A)52/2000b. Building and construction industry 30 P.U.(A)294/1998 20 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000 e. Imported heavy machinery 10 P.U.(A)474/1997 10 P.U.(A)474/1997 f. Heavy machinery/Motor vehicle subject to

provisions under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U(A)52/2000

E2 Plant and machinery: a. General 20 Paragraph 10 14 P.U.(A)52/2000 b. Building and construction industry 30 P.U.(A)294/1998 14 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000 e. Plant and machinery subject to provisions under

paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 14 P.U.(A)52/2000

E3 Others: a. General 20 Paragraph 10 10 P.U.(A)52/2000 b. Building and construction industry 30 P.U.(A)294/1998 10 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000 e. Others subject to provisions under paragraphs

2A and 2C Schedule 3 NIL Paragraph 13A 10 P.U.(A)52/2000

E4 Special / Specific purpose plant and machinery/equipment for:

a. Storage, treatment and disposal of scheduled wastes; 40 P.U.(A) 339/1995; 20 P.U.(A) 339/1995;and recycling of wastes and P.U.(A) 505/2000 and P.U.(A) 505/2000

b. Natural gas refuelling 40 P.U.(A) 265/1997 20 P.U.(A) 265/1997 c. Control of wastes and pollution of environment 40 P.U.(A) 295/1998 20 P.U.(A) 295/1998 d. Conservation of energy

[P.U.(A) 349/2003 is revoked with effect from 1/1/2005] 40 P.U.(A) 64/2006 20 P.U.(A) 64/2006 e. Special plant and machinery subject to provisions

under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U.(A) 52/2000f. Purposes of a qualifying project under Schedule 7A 40 P.U.(A) 506/2000 20 P.U.(A) 506/2000g. Controlling the quality of electric power 20 P.U.(A) 87/2005 40 P.U.(A) 87/2005h. Generating energy using renewable energy 20 P.U.(A) 88/2005 and 80 P.U.(A) 88/2005 and

resources [revoked with effect from Year of P.U.(A) 115/2005 P.U.(A) 115/2005Assessment 2008 via P.U. (A) 107/2008]

i. Agriculture sector 20 P.U.(A) 188/2005 40 P.U.(A) 188/2005j. Mould for the production of industrialised building

system component 40 P.U.(A) 249/2006 20 P.U.(A) 249/2006k New bus 20 P.U.(A) 356/2008 80 P.U.(A) 358/2008l. Plant and machinery 20 P.U.(A) 111/2009 40 P.U.(A) 111/2009m. Security control equipment and monitor equipment 20 P.U.(A) 359/2008 80 P.U.(A) 359/2008E5 Computer and ICT equipment: a. Computers and information technology equipment 20 P.U.(A) 358/2008 80 P.U.(A) 358/2008

[P.U.(A) 187/1998 is revoked with effect from Y/A 2009] b. Cost of provision of computer software 20 P.U.(A) 358/2008 80 P.U.(A) 358/2008

[P.U.(A) 272/1999 is revoked with effect from Y/A 2009]E6 Small value assets (refer to Public Ruling No. 1/2008 dated 27th March 2008) Paragraph 19A

Note: 1. Heavy machinery – Bulldozers, cranes, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrappers,shovels, tractors, vibrator wagons and so on.

2. Motor vehicles – All types of motorized vehicles such as motorcycles, aeroplanes, ships and so forth.3. Plant and machinery – General plant and machinery not included under heavy machinery such as air conditioners,

compressors, lifts, laboratory and medical equipment, ovens and so forth.4. Others - Office equipment, furniture and fittings.

Rate(%)

Rate(%)

Reference[Schedule 3 and P.U.(A)]

Reference[Schedule 3 and P.U.(A)]

Class Type of AssetInitial Allowance Annual Allowance

PLANT AND MACHINERY ALLOWANCE INDEX

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HK-1.2.4A : page 1/1

A B C

Balancing Balancing CapitalCharge Allowance Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL

HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES

(Transfer this amount (Transfer this amount (Transfer this amountto item A4 of HK-1.2) to item B2 of HK-1.2) to item C4 of HK-1.2)

Name

Income Tax No.

Year of Assessment

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No. Class of Asset Description of Asset Date of Purchase Date of Disposal Method of Payment

HK-1.2A: SUMMARY OF CAPITAL EXPENDITURE

Working Sheet HK-1.2A : page 1/1

Income Tax No.

Year of Assessment

Name

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HK-1.3 : page 1/1

A. Losses brought forward

LESS:

B. Previous years’ losses absorbed by current year’saggregate statutory income from businesses

C. Balance from previous years’ losses not absorbed ( A - B )

HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

Enter ‘X’ in the relevant boxBusiness

1 2 3 4 5Year of Assessment

Item Amount (RM)


Name


D. Current year losses:

1. Business(amount from item H of WorkingSheet HK-1 / HK-1C / HK-1D)

2. Partnership(amount from CP 30)

3. TOTAL ( D1 + D2 )

LESS:

E. Losses absorbed by current year’s aggregate income

F. Balance from current year losses not absorbed ( D3 - E )

G. Total losses carried forward ( C + F )

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HK-4A : page 1/3

HK-4A: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT

1

2

3

4

5

6

7

8

9

10

Note: 1. Properties refer to houses, factories, land and other immovable properties.

2. Assets refer to plant, machineries, furniture and other movable properties.

No. Type of Property / Asset Address of the Property /Lessor of the Asset

Date ofCommencement ofthe Rental / Lease

Year of Assessment

Total Gross Rental / LeasePayments received in theYear of Assessment (RM)

Name



B. COMPUTATION OF ADJUSTED RENTAL INCOME(Compute separately for each rental source)

1. GROSS RENTAL INCOME (From Item A1 or A2 or A3 .... A10)

LESS: Allowable expenditure:

(i) Interest expended on loanemployed exclusively inthe production of that rentalincome

(ii) Assessment

(iii) Quit rent

(iv) Insurance

Other revenue expenditure:

(v) Repairs and maintenance

(vi) Renewal of tenancy agreement

(vii) ...........................................

(viii) ...........................................

(ix) ...........................................

(x) ...........................................

(xi) ...........................................

(xii) ...........................................

(xiii) ...........................................

(xiv) ...........................................

(xv) ...........................................

2. Total Expenditure ( i to xv )

3. ADJUSTED RENTAL INCOME ( B1 - B2 )

HK-4A : page 2/3


LESS:

C. Qualifying capital expenditure incurred in the basis period:

(i) Escalator

(ii) Air conditioners

(iii) Other plant and machinery

(iv) Special plant

(v) Expenditure (including incidentalexpenses) incurred on thealteration of existing buildingsfor the installation of that plantor machinery

(vi) ............................................................

(vii) Total qualifying capital expenditure[ C(i) to C(vi) ]

D. Special Deduction allowed [ 10% x C(vii) ]

E. STATUTORY INCOME FROM RENTS ( B3 - D )(Enter ‘0’ if value is negative)

F. SUMMARY OF STATUTORY INCOME FROM RENTS

Source A1 (amount from E)




...................................

Total statutory income from rentsincluding rental received from partnership(s)

HK-4A : page 3/3

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HK-4B : page 1/2

HK-4B: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT

1

2

3

4

5

6

7

8

9

10

Note: 1. Properties refer to houses, factories, land and other immovable properties.

2. Assets refer to plant, machineries, furniture and other movable properties.

No. Type of Property / Asset Address of the Property /Lessor of the Asset

Date ofCommencement ofthe Rental / Lease

Year of Assessment

Total Gross Rental / LeasePayments received in theYear of Assessment (RM)

Name



HK-4B : page 2/2

B. COMPUTATION OF ADJUSTED INCOME FROM RENTS(Compute separately for each source of rental income)

1. GROSS RENTAL INCOME (From items A1 or A2 or A3 .... A10)

LESS: Allowable Expenditure:

(i) Interest on loan employedin the production of grossrental income

(ii) Assessment

(iii) Quit rent

(iv) Insurance

Other revenue expenditure:

(v) Repairs and maintenance

(vi) Renewal of tenancy agreement

(vii) .............................................

(viii) .............................................

(ix) .............................................

(x) .............................................

2. Total Expenditure ( i to x )

3. ADJUSTED INCOME FROM RENTS ( B1 - B2 )(enter ‘0’ in this box if amount B2 exceeds amount B1)

C. COMPUTATION OF STATUTORY INCOME FROM RENTS

1. ADD: Balancing Charge (paragraph 60 Schedule 3 of ITA 1967)(total amount of A from rental income part of WorkingSheet HK-1.2.3B)

2. TOTAL ( B3 + C1 )

3. LESS: Industrial Building Allowance absorbed(total amount of B + C from rental income part of WorkingSheet HK-1.2.3B but restricted to the amount in item C2)

D. STATUTORY INCOME FROM RENTS ( C2 - C3 )

E. SUMMARY OF STATUTORY INCOME FROM RENTS

Source 1 (amount from D)



Total statutory income from rents includingrents from received from partnership businesses

............................................

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HK-5 : page 1/1

HK-5: COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES

INTEREST

A. Gross Interest

LESS:

B. Interest on loan employed in theproduction of gross income from interest

C. Statutory Income ( A - B )

D. Total Gross Income from Interest(amount from item C of HK-6 / D of HK-8 / D of HK-9)

E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )

ROYALTIES

F. Gross Royalty

G. Total Gross Income from Royalties(amount from item D of HK-6 / E of HK-8 / E of HK-9)

H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )

RM

Year of Assessment

Name



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HK-6 : page 1/1

HK-6: TAX DEDUCTION UNDER SECTION 110 (OTHERS)

A. List out: interest/royalty income pursuant to the provision under section 109 ITA 1967;section 4A income subject to the provision under section 109B ITA 1967;income from trust as per CP30A and other relevant income.

Note:- * Income Code: 3 = interest, 5 = royalties, 6 = section 4A income,7 = income from trust (excluding real estate investment trust / property

trust fund)8 = other relevant income

B. Total tax deducted under section 110 (others) ( Z )

C. Total gross interest income (income code = 3)

D. Total gross royalty income (income code = 5)

E. Total gross section 4A income (income code = 6)

F. Total gross income from trust (income code = 7)

G. Total gross of other income (income code = 8)

Name of Payer / TrustGross Income Date of

PaymentRM RMsen senNo. Code *

Tax DeductedReceipt No.

1

2

3

4

5

6

7

8

9

10

TOTAL

( Z )

Year of Assessment

Name



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HK-8 : page 1/1

A. List of incomeNote - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income,

7 = income from trust, 8 = other relevant income

1

2

34

5

6

78

9

10

(X) (Y)

Relief due is either amount Y or amount U, where amount U is computed using the following formula:

B. Relief claimed (U or Y, whichever is lower)

C. Total gross dividend income (income code = 2)

D. Total gross interest income (income code = 3)

E. Total gross royalty income (income code = 5)

F. Total gross section 4A income (income code = 6)

G. Total gross income from trust (income code = 7)

H. Total gross of other income (income code = 8)

Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paidor credited is not available.

2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deductedin the foreign country.

3. Please refer to Public Ruling No. 11/2011 as a guide.

No. Code * Gross Income Tax Deducted in the Foreign Country

TOTAL

HK-8: CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIES WITH DOUBLE TAXATION AGREEMENT

Statutory Income

Year of Assessment

Name



Total Income from all sourcesTax chargeable

before reliefx

Total X= U

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HK-9 : page 1/1

HK-9: CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES WITHOUT DOUBLE TAXATION AGREEMENT

Y/2=(Z)

A. List of incomeNote - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income,

7 = income from trust, 8 = other relevant income

1

2

3 4

5

6

7 8

9

10

(X) (Y)

Relief due is either amount Z or amount U, where amount U is computed using the following formula:

B. Pelepasan yang dituntut (U atau Z yang mana lebih rendah)

C. Total gross income from dividends (income code = 2)

D. Total gross interest income (income code = 3)

E. Total gross royalty income (income code = 5)

F. Total gross section 4A income (income code = 6)

G. Total gross income from trust (income code = 7)

H. Total gross of other income (income code = 8)

Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paidor credited is not available.

2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deductedin the foreign country.

3. Please refer to Public Ruling No. 11/2011 as a guide.

No. Code * Gross Amount Tax Deducted in the Foreign Country

TOTAL

Total Income from all sourcesTax chargeable

before reliefx

Total X= U

Year of Assessment

Name



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HK-11 : page 1/1

HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)

No. Receipt Date of Gross Withholding Tax Withholding Tax NetNo. Payment Amount Remitted to Remitted to Amount

Paid LHDNM LHDNM Paid(RM) (RM) [for paragraph (RM)

107A(1)(b) only (3%)] (RM)

1

2

3

4

5

6

7

8

9

10

11

12

TOTAL

Enter ‘X’ in the relevant box. Select one only. Use separate working sheet for each type of withholding tax.

PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISIONOF SECTION :

107A ITA 1967 (NON-RESIDENT CONTRACTORS)

109 ITA 1967 (INTEREST AND ROYALTIES)

109A ITA 1967 (PUBLIC ENTERTAINERS)

109B ITA 1967 (SECTION 4A INCOME)

109F ITA 1967 (PARAGRAPH 4(f) INCOME)

Year of Assessment

Name



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HK-12: page 1/1

HK-12: PARTICULARS OF BENEFICIARIES’ ENTITLEMENT

No. Income Tax No. Name of Beneficiary Butiran Amount of Distributable Income (RM)(If none, Hak *

Identity Card No. /Passport No.) Annuity Rental Other Income

1

2

3

4

5

6

7

8

9

10

11

12

TOTAL:

(A) (B) (C)

Note: * ‘Entitlement’ can be indicated in percentage (%) or according to the apportionment fixed by the will or trust deed.

Year of Assessment

Name



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HK-12A : page 1/1

PARTICULARS OF BENEFICIARY ENTITLED TO INCOME AND ANNUITY

A. Beneficiary’s Name

B. Income Tax No.(C, OG, SG,D)

C. New Identity Card No.

D. Business Registration No.

Type of Income Entitlement(apportionment) *

Actual amountof income distributedin the basis year (RM)

Tax Credit **

RM sen

AnnuityAnnuityAnnuityAnnuityAnnuity

TOTAL

Use separate working sheet for each beneficiary

HK-12A: BENEFICIARY’S INCOME FROM TRUST BODY (CP30A)

Note: * ‘Entitlement’ can be indicated in percentage (%) or according to the apportionment fixed by the will or trust deed.

** ‘Tax Credit’ refers to the proportion of the tax paid by the trust body to which the beneficiary is entitled with respect tothe portion of income received.

Year of Assessment

Name



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HK-13 : page 1/1

HK-13: COMPUTATION OF SPECIAL DEDUCTION FORPERMITTED EXPENSES UNDER SECTION 63B

1. Refer to sectio 63B of ITA 1967 before computing.

2. Deduction based on formula:

where: A = Total of the permitted expenses incurred for that basis period;B = Gross income consisting of dividend, interest and rent chargeable to tax for that basis period;

andC = Aggregate of the gross income consisting of dividend (whether exempt or not), interest and

rent, and gains made from the realisation of investments (whether chargeable to tax or not)for that basis period

3. The amount of deduction to be made shall not be less than 10% of the total permitted expenses incurred for that basis period.

a. Expenses incurred for that basis period:

(i) Manager’s remuneration(ii) Maintenance of register of unitholders(iii) Share registration expenses(iv) Secretarial, audit and accounting fees, telephone

charges, printing and stationery costs and postage(v) Total Expenses [ a(i) to a(iv) ](vi) 10% x a(v)

b. Gross Income:(i) Dividends (chargeable to tax)(ii) Interest(iii) Rents(iv) Total Gross Income [ b(i) to b(iii) ]

c. Aggregate of Gross Income:(i) Dividends (chargeable to tax)(ii) Dividends (tax exempt)(iii) Interest(iv) Rents(v) Profit on disposal of investments (chargeable to tax)(vi) Profit on disposal of investments (tax exempt)(vii) Total Aggregate of Gross Income [ c(i) to c(vi) ]

d. Computation according to formula =

4. TOTAL SPECIAL DEDUCTION ALLOWED [ 3d or 3a(vi), whichever is higher ]

Amount (RM)

A x B4C

3a(v) x 3b(iv)4 x 3c(vii)

Year of Assessment

Name



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bil. helaian kerja (hk) ke hk ke penerangan hk ta tc tr ...bil. no. ke hk go to ws ke penerangan hk...

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