Guidebook P 04 - Hasil · 2010-09-24 · P INLAND REVENUE BOARD Guidebook PForm P - Partnership...

PINLAND REVENUE BOARDGuidebook

Form P - Partnership Statement Of Income

P

PA3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -benefits This item refers to the total benefits received by the partners.

Enter amount H11 from Working Sheet HK-1A.

A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -

A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2and Capital to item K2, Working Sheet HK-1A. Subsequently transfer amountallowance K2 to this item.

A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -Allowance project in transforming his business of rearing chicken

and ducks from an opened house to a closed housesystem as verified by the Minister of Agriculture.Refer to section 133A and paragraph 1C Schedule 7A ITA 1967to determine the eligibility.For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.Retain all original documents pertaining to the computation ofqualifying capital expenditure, application form and computationof allowance for reference by IRB.Use Working Sheet HK-1A to compute the claim under Schedule 7A .

Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.amount K3 Working Sheet HK-1A to this item.

A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -Allowance For [Exemption (No 9) 2002] to determine the eligibility.Qualifying Services Use Working Sheet HK-1A to compute.Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.

Item Subject Matter Explanation Working AppendixSheet

Balancing charge

Balancing allowance andCapital allowance

Schedule 7A allowance

Partners' benefits

Increased Exports AllowanceFor Qualifying ServicesA7

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A6042004

Self Assessment System

Form P Guidebook Self Assessment System

ITEM Page

Foreword 1

What Is Form P Guidebook? 1Reminder Before Filling Out The Form 2

Part 1 — Form PBasic Information 4

Part A: Business Income 4

Part B: Dividend Income From Original Partnership And Other Partnerships 6

Part C: Other Income 6

Part D: Divisible Expenses/Gifts/Claims 7Part E: Special Deductions, Further Deductions And Double Deductions 8

Part F: Particulars Of Withholding Taxes 8

Part G: Particulars Of Partnership 8

Part H: Particulars Of Partners 9Part J: Disposal Of Shares In A Real Property Company And Disposal Of

Real Property Subject To Real Property Gains Tax Provision 9

Part K: Financial Particulars Of Partnership 10

Declaration 12Particulars Of The Firm And Signature Of The Person Who Completes This Form 12

Reminder 12

— Form CP30Particulars Of Partners

Part A: Apportionment Of Business Income/Loss 13

Part B: Apportionment Of Dividend Income From Original Partnership AndOther Partnerships 16

Part C: Apportionment Of Other Income 17

Part D: Apportionment Of Expenses/Gifts/Claims 17

Part 2 — Working SheetsHK-1 – Not Applicable To Form P (Not Enclosed) -HK-1A – Computation Of Divisible Business Income - Partnership 19

HK-1.1 – Mining Allowances 23

HK-1.2 – Summary Of Capital Allowances 23

HK-2 – Not Applicable To Form P (Not Enclosed) -HK-3 – Tax Deduction Under Section 110 (Dividends) 23

HK-4 – Particulars Of Properties/Assets And Total Rental 23

HK-5 – Computation Of Statutory Income From Interest/Royalties 24

HK-6 – Tax Deduction Under Section 110 (Others) 24HK-7 – Not Applicable To Form P (Not Enclosed) -

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CONTENTS OF GUIDEBOOK


HK-8A – Income From Countries With Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 132 24

HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133 24

HK-10 – Not Applicable To Form P (Not Enclosed) -

HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 24

CONTENTS OF WORKING SHEETS(Paper Marked Blue)

Series Working SheetPage


HK-1A – Computation Of Divisible Business Income - Partnership 1HK-1.1 – Mining Allowances 5

HK-1.1A – Summary Of Mining Allowances 7

HK-1.2 – Summary Of Capital Allowances 8

HK-1.2.1 – Agriculture Allowances 9HK-1.2.1A – Summary Of Agriculture Allowances 11

HK- 1.2.2 – Forest Allowances 12

HK-1.2.2A – Summary Of Forest Allowances 14

HK-1.2.3 – Industrial Building Allowances 15HK-1.2.3A – Summary Of Industrial Building Allowances 17

HK-1.2.4 – Plant And Machinery Allowances 18

HK-1.2.4A – Summary Of Plant And Machinery Allowances 20

HK- 1.2A – Summary Of Capital Expenditure 21HK-2 – Not Applicable To Form P (Not Enclosed) -

HK-3 – Tax Deduction Under Section 110 (Dividends) 22

HK-4 – Particulars Of Properties/Assets And Total Rental 24

HK-5 – Computation Of Statutory Income From Interest/Royalties 26

HK-6 – Tax Deduction Under Section 110 (Others) 27


HK-8A – Income From Countries With Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 132 28

HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133 29


HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 30

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CONTENTS OF APPENDICES(Paper Marked Brown)

Series AppendixPage

Appendix A1 – 1. Gross Business Income 1

2. Allowable Expenses 1

Appendix A1.1 – Reminder On The Need To Keep Record Of Adjustments And 2Tax Computation For The Business

Appendix B1 – Not Applicable To Form P (Not Enclosed) -





Appendix C – Foreign Currency Exchange Rates (Yearly Average) 4

Appendix D – Claim Code 5

Appendix E – Country Code 6

Appendix F – Avoidance Of Double Taxation Agreements (DTA) And Withholding Tax 11

Appendix G – Business Code 13

Appendix H – Director General’s Public Rulings 34

Part 3 — Form CP 30

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Foreword

The Inland Revenue Board (IRB) of Malaysia expresses its appreciation towards taxpayers who have consistently performedtheir duty as responsible taxpayers in the settlement of their respective annual income tax. Their tax contributions have assistedin the development and improvement of the national socio-economic status.

To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the government has entrustedits faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing fromthe year of assessment 2004 for individuals and non-corporate taxpayers.

Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable income and incometax have been prepared to assist taxpayers.

What is Form P Guidebook?

The following are contents of the Form P Guidebook :

1. A complete guide on how to fill out the Form P and Form CP30

2. A series of Working Sheets (series HK-1 ... ) for computing the divisible business income:

HK-1A – Computation Of Divisible Business Income - Partnership

HK-1.1 – Mining Allowances

HK-1.1A – Summary Of Mining Allowances

HK-1.2 – Summary Of Capital Allowances

HK-1.2.1 – Agriculture Allowances

HK-1.2.1A – Summary Of Agriculture Allowances

HK-1.2.2 – Forest Allowances

HK-1.2.2A – Summary Of Forest Allowances

HK-1.2.3 – Industrial Building Allowances

HK-1.2.3A – Summary Of Industrial Building Allowances

HK-1.2.4 – Plant and Machinery Allowances

HK-1.2.4A – Summary Of Plant and Machinery Allowances

HK-1.2A – Summary Of Capital Expenditure

3. 7 other Working Sheets are as follows :

HK-3 – Tax Deduction Under Section 110 (Dividends) - (Computation Of Divisible Dividend Income)

HK-4 – Particulars Of Properties/Assets And Total Rental - (Computation Of Divisible Rental Income)

HK-5 – Computation Of Statutory Income From Interest/Royalties - (Computation Of DivisibleInterest/Royalties)

HK-6 – Tax Deduction Under Section 110 (Others) - (Computation Of Other Divisible IncomeSubject To Withholding Tax)

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HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement AndClaim For Tax Relief Under Section 132

HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133

HK-11 – Basis Year Payments To Non-Residents (Withholding Tax)

4. The following are other appendices to enable the entry of required information in the Form P:

Appendix A1 – 1. Gross Business Income

2. Allowable Expenses

Appendix A1.1 – Reminder On The Need To Keep Record Of Adjustments And Tax Computation For TheBusiness

Appendix C – Foreign Currency Exchange Rates (Yearly Average)

Appendix D – Claim Code

1. Special Deductions

2. Further Deductions

3. Double Deductions

Appendix E – List Of Countries And Their Respective Code For The Individual To Fill In The Code OfThe Country Where He Is Resident/A Citizen.

Appendix F – List Of Countries With Which Avoidance Of Double Taxation Agreements Have Been Signed.

Appendix G – List Of Codes For Various Types Of Businesses As A Guide To Filling In The CodeFor The Type Of Business Carried On By The Partnership.

Appendix H – List Of Director General’s Public Rulings For Guidance In Computing The Income As ProvidedUnder The Income Tax Act (ITA) 1967.

5. Form CP 30

Reminder Before Filling Out The Form

Please take note of the following :

(1) Every partnership with taxable income is required to fill out the Form P.

(2) Kindly observe the provision under section 86 Income Tax Act (ITA) 1967 regarding the responsibility to furnish thepartnership statement of income. The responsibility of the precedent partner is defined under section 86(2) of the sameAct.The Form P and Guidebook are provided to enable the precedent partner in fulfilling his responsibility in accordancewith the Act.The precedent partner is responsible for filling out the Form P and issuing the Form CP30 to each and every partner.The Form CP 30 has to be provided to each partner so as to enable them to declare their partnership income withinthe stipulated period.

(3) In the case of any change to the Form P already submitted, kindly inform IRB of Malaysia in writing.The precedent partner is responsible for issuing the Form CP 30 (Amendment) to each partner if there is any changein the distribution of partnership income.

(4) General Rules For Filling Out The Form P

i. Basic Information

Fill relevant information in the boxes provided.

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ii. Part A: Business Income

Fill relevant information only in the boxes provided.

iii. Part B: Dividend Income From Original Partnership And Other Partnerships

Fill in relevant information only.

iv. Part C: Other Income

Enter relevant information only.

v. Part D: Divisible Expenses/Gifts/Claims

Only relevant information is to be filled in.

vi. Part E: Special Deductions, Further Deductions And Double Deductions

Fill in information which is relevant only.

vii. Part F: Particulars Of Withholding taxes

Enter relevant information only.

viii. Part G: Particulars Of Partnership

Fill in only if relevant.

ix. Part H: Particulars Of Partners

Fill in the particulars of every partner.

x. Part J: Disposal Of Shares In A Real Property Company And Disposal Of Real Property Subject To Real Property Gains Tax Provision

Enter information which is relevant only.

xi. Part K: Financial Particulars Of Partnership

Fill in relevant information only. Boxes not filled in are deemed not applicable to you.

xii. Declaration

This part has to be completed and signed by the precedent partner or any partner. Otherwise, the incompleteForm P shall be returned and deemed not received by the Inland Revenue Board of Malaysia.

xiii. Particulars Of The Firm And Signature Of The Person Who Completes This Form

Fill in relevant information only.

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D - 1 2 3 4 5 6 7 8 1 0

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For reference no. D 12345678-10

PART A : BUSINESS INCOME


Business 1A1 Business Code Business code is available from Appendix G in this Guidebook. - Appendix G

A2 Divisible Divisible income/loss from business.Computation can be done HK-1A -income/loss on Working Sheet HK-1A. Enter amount J from the working

sheet to this item.For loss cases please refer to the example shown for itemA19 (Form CP 30), on page 15 of this Guidebook regardingthe method of filling in the negative value.

Part I - Form P

BASIC INFORMATION


1 Name of Name of partnership as registered with the CompaniesPartnership Commission of Malaysia (CCM). If there is any change in - -

name, please indicate the former name in parenthesis.

2 Reference No. Partnership tax reference number. - -Enter the reference no. in the boxes provided.

Example :

3 Partnership Number as registered with the Companies Commission of - -Registration No. Malaysia (CCM)

4 Number of Number of partners. - -Partners Example : 10 partners

5 Basis of Denominator used in apportioning the profit/loss. - -Apportionment

Example 1: Partnership XPartner Apportiontment of profit/loss

A : 25/100B : 25/100C : 50/100

Basis of Apportionment : 100Example 2: Partnership Y

Partner Apportionment of profit/lossA : 1/2B : 1/2

Basis of Apportionment : 2Example 3: Partnership Z

Partner Apportionment of profit/lossA : 753/1000B : 247/1000

Basis of Apportionment : 1000

6 Compliance with Enter “1” for full compliance with Public Rulings or “2” - -Public Rulings if there is non-compliance with any Public Ruling.

. ..

. ..

. ..


A3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -benefits This item refers to the total benefits received by the partners.

Enter amount H11 from Working Sheet HK-1A.

A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -

A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2and Capital to item K2, Working Sheet HK-1A. Subsequently, transfer amountallowance K2 to this item.

A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -Allowance project in transforming his business of rearing chicken

and ducks from an opened house to a closed housesystem as verified by the Minister of Agriculture.Refer to section 133A and paragraph 1C Schedule 7A ITA 1967to determine the eligibility.For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.Retain all original documents pertaining to the computation ofqualifying capital expenditure, application form and computationof allowance for reference by IRB.Use Working Sheet HK-1A to compute the claim under Schedule 7A .

Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.amount K3 Working Sheet HK-1A to this item.

A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -Allowance For [Exemption (No 9) 2002] to determine the eligibility.Qualifying Services Use Working Sheet HK-1A to compute.Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.

Business 2 Same explanation as for Business 1. As per A2 -[If there are more than two(2) businesses, list out Business 3and so on as per format Business 1 by using attachment(s)and submit together with the Form P]

Partnership 1A8 Business code Use the business code which is available in Appendix G. - Appendix G

A9 Reference No. D Tax reference number for Partnership 1. - -

A10 Share of adjusted Use the adjusted amount or amount adjusted by IRB of Malaysia - -income/loss from the relevant CP 30.

A11 Balancing charge Amount A20 from Form CP 30. - -

A12 Balancing allowance Balancing allowance and capital allowance claimed. - -and Capital allowance Amount A21 from Form CP 30.

A13 Schedule 7A Schedule 7A allowance claimed. - -Allowance Amount A22 from Form CP 30 .

A14 Increased Exports Increased Exports Allowance for Qualifying Services claimed. - -Allowance Amount A23 from Form CP 30.for QualifyingServicesPartnership 2 Same explanation as for Partnership 1. - As per A8

[If there are more than two(2) partnerships, list out Partnership 3and so on as per format Partnership 1 by using attachment(s)and submit together with the Form P]


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B1 Malaysian Dividends Amount of gross dividend from Malaysia.Divisible Amount C(iii) from Working Sheet HK-3 HK-3 -dividends

Tax Deducted Amount D from Working Sheet HK-3 HK-3 -

B2 Dividends from Gross dividend from countries having avoidance of double HK-8A Appendix Fcountries with taxation agreement with Malaysia and tax deducted underavoidance of double section 132. List of countries with double taxationtaxation agreement agreement is available in Appendix F.

Divisible Transfer the amount from Working Sheet HK-8A to this item.dividendsTax deducted Transfer the amount from Working Sheet HK-8A to this item. HK-8A -

B3 Dividends from Gross dividend from countries without the avoidance of HK-9A -countries without double taxation agreement with Malaysia.avoidance ofdouble taxationagreementDivisible Transfer the amount from Working Sheet HK-9A to this item.dividends

Tax deducted Transfer the amount from Working Sheet HK-9A to this item. HK-9A -

PART B : DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS

C1 Interest and Interest - Transfer amount E from Working Sheet HK-5 HK-5 -discounts to this item.

Discounts - These relate to earnings from discounting - -transactions such as dealings in treasury bills.

C2 Rents, royalties Rents -These are income received from the rental of houses, HK-4 - and premiums shop houses, plant, machines, furniture and other

similar assets. Amount D from Working Sheet HK-4.

Royalties - Receipts in respect of the use of or the right to HK-5 -use copyrights/patents are taxable if they exceed thefollowing exemption limits:

Type of Royalty Limit (RM)

(i) Publication of artistic works/recordingdiscs/tapes 6,000

(ii) Translation of books/literary works 12,000

(iii) Publication of literary works/originalpaintings/musical composition 20,000

Example:Amount received in respect ofthe publication of artistic works RM 10,000Less : exemption RM 6,000

RM 4,000Enter RM 4,000 in item F Working Sheet HK-5Amount H from Working Sheet HK-5


PART C : OTHER INCOME

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C3 Other income Income other than C1,C2 and C4. - -not listed

Section 110 Use Working Sheet HK-6 to compute. HK-6 -tax deduction Amount B from Working Sheet HK-6.(others)

C4 Additions The following are income subject to tax and shall be taken as partpursuant to of the aggregate income. - -paragraph43(1)(c) These refer to earnings/proceeds received in respect of :

❑ qualifying prospecting expenditure under Schedule 4 ITA 1967❑ qualifying farm expenditure under Schedule 4A ITA 1967.These earnings/proceeds are taken into account in the taxcomputation if a claim for those expenditure have been madepreviously.Please refer to paragraph 43(1)(c), paragraph 16 Schedule 4and paragraph 7 Schedule 4A ITA 1967 before computing theamount that should be taken into account as part of theaggregate income.Enter the amount computed in this box.


PART D : DIVISIBLE EXPENSES/GIFTS/CLAIMS


D1 Qualifying Refer to paragraph 44(1)(b) and Schedule 4 ITA 1967 for - -prospecting the type of expenditure which qualifies.expenditure Refer to paragraph 5 Schedule 4 ITA 1967 on the method of

computation. Computations are to be kept for reference/audit byIRB of Malaysia. Enter the current year claim in this box.

D2 Qualifying Refer to paragraph 44(1)(b) and Schedule 4A ITA 1967 for the - -farm expenditure type of expenditure which qualifies. Compute in accordance

with paragraphs 2, 3 and 4 of the same Schedule.

D3 Gift of money to the Gift of money to the Government, State Government, local - -Government/State authorities or institutions/organisations approved by theGovernment, local Director General of Inland Revenue.authorities or Subsection 44(6)approved institutionsand organisations

D4 Gift of artefacts, An amount equal to the value of the gift as determined by the Director - -manuscripts General of Museum and Antiquities or Director General of theor paintings National Archives.

Subsection 44(6A)

D5 Gift of money Gift of money for the provision of library facilities accessible to - -to libraries the public and contributions to public libraries, libraries of schools

and institutions of higher education, not exceeding RM 20,000.Subsection 44(8)

D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value - -contribution in kind to be determined by the relevant local authority) for the provision offor the provision of facilities in public places for the benefit of disabled persons.facilities in public Subsection 44(9)places for thebenefit of disabledpersons

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D7 Gift of money or An amount equal to any gift of money or the cost or value - -medical equipment (as certified by the Ministry of Health) of any gift of medicalto any healthcare equipment to any healthcare facility approved by the Ministry,facility approved by not exceeding RM20,000.the Ministry of Health Subsection 44(10)

D8 Gift of paintings An amount equal to the value of any gift of painting (to be - -to the National Art determined by the National Art Gallery or any state art gallery)Gallery or any to the National Art Gallery or any state art gallery.state art gallery Subsection 44(11)

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PART E : SPECIAL DEDUCTIONS, FURTHER DEDUCTIONS AND DOUBLE DEDUCTIONS

E1 Claim Code Use the claim code provided in Appendix D of this Guidebook. - Appendix DtoE10 Amount State the amount of expenditure/deduction claimed.

E11 Total Claimed Sum of amounts from item E1 to E10. - -

F1 107A Withholding tax under section 107A. HK-11 -Total gross amount paidPayments to a non-resident contractor for services undera contract subject to the withholding tax provision undersection 107A.

The amount of tax withheld and remitted to IRB of Malaysia.10% on the gross amount [paragraph 107A(1)(a)].Plus3% on the gross amount [paragraph 107A(1)(b)].(Rules and procedures for payment as set out by IRB’sCollection Branch must be complied with).

F2 109 Withholding tax under section 109 - Refer to Appendix F HK-11 Appendix Ffor withholding tax rates according to the avoidance ofdouble taxation agreements.

F3 109A Withholding tax under section 109A - 15% on the gross HK-11 -amount.

F4 109B Withholding tax under section 109B - Refer to Appendix F - Appendix Ffor withholding tax rates under the avoidance of doubletaxation agreements, refer to Appendix F.

PART F : PARTICULARS OF PARTNERSHIP


PART G : PARTICULARS OF PARTNERSHIP

G1 Registered Address of partnership as registered with the Companies - -address Commission of Malaysia (CCM).

G2 Main business Address where the main business is carried on. - -address




G3 Correspondence Address of partnership to be used for any correspondence - -Address with IRB of Malaysia.

G4 Address where State the address where the partnership accounts are kept. - -accounts are kept

G5 Employer’s Enter the employer’s E file reference number - Partnership. - -reference No.

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G6 Name of precedent Name of precedent partner. - -partner

G7 Telephone no. Telephone number of precedent partner. - -

G8 Handphone no. Handphone number of precedent partner. - -

G9 e-mail e-mail address of precedent partner. - -


PART H : PARTICULARS OF PARTNERS

H1 Name/ Enter the name and tax reference number of partner 1. - -Tax Reference No.Identity Card No. / Partner’s identity card number/passport number. - -Passport No. /Company Company registration number if the partner is a company.Registration No. &Date of Appoinment in/ Date of appointment in / cessation from partnership. - -Cessation fromPartnership Enter ‘‘1’’ if new partner or ‘‘2’’ if outgoing partner.

Share Apportionment of divisible income for the partner concerned. - -

Country of Please refer to Appendix E for the code of the country - Appendix EResidence where the partner is resident.

(Item H1 is specifically for the particulars of the precedent partner)

H2 Partner 2 Same explanation as for item H1. - As per H1



H5 Partner 5 Same explanation as for item H1. - As per H1(If the number of partners exceeds 5 persons, please submitattachment(s) as per format H1 together with the Form P).


J1 Any disposal of Enter “1” if there is any disposal of shares and/ or real - -shares and/or property or “2” if none.real property?

J2 Has the disposal Enter “1” if the disposal has been declared to IRB of Malaysiabeen declared to or “2” if not. - -IRB of Malaysia ? Please contact the Real Property Gains Tax Unit at the IRBIf J1=1 branch handling the partnership income tax file if the disposal

of shares and/or real property has not been declared.This item need not be filled if not applicable.

PART J : DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REALPROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION



PART K : FINANCIAL PARTICULARS OF PARTNERSHIP

K1 Business code Use the business code (refer to Appendix G) for the main business - Appendix Gonly. Where there is more than one main business, fill in thebusiness code for the business with the highest turnover.

K2 Sales or turnover Total gross income including accrued income from sales, fees - -and other receipts.

K3 Opening stock Opening stock of finished goods as per Trading Account. - -

K4 Purchases and cost - Total gross amount of purchases minus discounts/ - -of production rebates received.

- Cost of production as per Manufacturing Account.

K5 Closing stock Closing stock of finished goods as per Trading Account. - -

K6 Cost of sales Amount from ( K3 plus K4 minus K5 ). Enter “0” if none. - -

K7 Gross profit/ Amount from ( K2 minus K6 ) or ( K6 minus K2 ) for loss. - -gross loss

K8 Other businesses Sum of gross income from businesses other than K1. - -

K9 Dividends Sum of dividend income received by partnership. - -

K10 Interest and Sum of income from interest/discounts received by partnership. - -discounts

K11 Rents, royalties Sum of income from rents/royalties and premiums received - -and premiums by partnership.

K12 Other income Sum of gross income from other non-business sources not - -mentioned above.

K13 Total Sum of amounts from item K8 to K12. - -

K14 Loan interest Total expenditure on interest excluding interest on - -hire-purchase and lease.

K15 Salaries and wages This includes bonuses, allowances, overtime pay and leave - -pay as per Profit and Loss Account.

K16 Rental/lease Amount paid for the rental of premise, land, motor vehicles, - -equiptment and others as claimed in the Profit and Loss Account.

K17 Contracts and Amount as per Profit and Loss Account. - -subcontracts

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K18 Commissions

K19 Bad debts Amount as per Profit and Loss Account. - -

K20 Travelling

K21 Other expenses Total of all other expenses not included in items from - -K14 to K20.

K22 TOTAL Sum of amounts from item K14 to K21. - -EXPENSES

K23 Net profit/ Amount as per Profit and Loss Account. - -loss

K24 Non-allowable Amount F1 from Working Sheet HK-1A. HK-1A -expenses

K25 Land andbuildings

K26 Plant and machineryNet book value as per Balance Sheet. - -

K27 Motor vehicles

K28 Other fixed assets

K29 TOTAL FIXED Sum of amounts from item K25 to K28. - -ASSETS

K30 Investments Cost of investments and fixed deposits. - -

K31 Stock Closing stock as per Balance Sheet. - -

K32 Trade Trade debtors / Trade receivables as per Balance Sheet. - -debtors

K33 Other Other debtors as per Balance Sheet (excluding loans to - -debtors partners)

K34 Cash in hand Amount as per Balance Sheet. - -

K35 Cash at bank Amount as per Balance Sheet. - -

K36 Other current Current assets other than K31 to K35. - -assets

K37 TOTAL CURRENT Sum of amounts from item K31 to K36. - -ASSETS

K38 TOTAL ASSETS Sum of amounts K29, K30 and K37. - -

K39 Loans Amount as per Balance Sheet. - -

K40 Trade Amount as per Balance Sheet. - -creditors

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DECLARATION

If the form is not affirmed and duly signed, it shall be deemed incomplete and returned to the partnership. Penalty may beimposed under section 120 Income Tax Act 1967 in case of late resubmission of the form to IRB of Malaysia.

PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS FORM

Item Subject Matter Explanation Working Appendix Sheet

a Name of Firm Name of the appointed tax consultancy firm responsible - -for filling out this form.

b Address of Firm Correspondence address of the tax consultancy firm. - -

c Telephone No. Telephone number of the tax consultancy firm. - -

d Handphone Handphone number of the tax agent. - -No.

e e-mail e-mail address of the tax agent. - -

f Tax Agent’s This item is to be filled in only by a tax agent approved under - -Approval No./Audit the provision of paragraphs 153(3)(b) and 153(3)(c) ITA 1967Licence No. or who has a valid audit licence.

Please take note of the reminder on page 7 of the Form P before signing it. Fill in the date and designation clearly.

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K41 Other creditors Creditors other than trade creditors and loans from - -partners.

K42 TOTAL Sum of amounts from item K39 to K41. - -LIABILITIES

K43 Balance broughtforward

K44 Advances

K45 Current year’s Amount as per Balance Sheet. - -profit/loss

K46 Drawings

K47 Balance carriedforward


Item Subject Matter Explanation

PARTICULARS OF PARTNER

1 Name of Partner Name of Partner A as per identity card or passport. If partner is acompany, state the name of the company as registered with theCompanies Commission of Malaysia (CCM).

2 Tax Reference No : Tax reference number of partner A, for example :OG/SG/TA/TC/TP/ OG 23456789-10(1) or C 34567890-09F/J/C/CS/D Enter the tax reference number in the boxes provided.

3 Identity Card No./ Fill the identity card number, passport number or companyPassport No./ registration number in the relevant boxes.CompanyRegistration No.

4 Share State the share of profit/loss for partner A only. For other partners’ share,use separate form CP 30 for each partner.

Basis of Apportionment Basis of apportionment as stated in item 5 of the Form P.Example :

Apportionment for partner A = 25 %Share = 25Basis of apportionment = 100

5 Original Apportionment Enter ‘X’ if there is no amendment in the current year.

Amended Apportionment Indicate ‘X’ if there is any amendment in the current year.

Amendment No. State which amendment if there is any amendment in the current year.

A1 Divisible income/ Computation of divisible income/loss for each partner.lossBusiness 1 Amount A2 from Form P x

Example :

Divisible income = RM 200,000Share = 25Basis of apportionment = 100Therefore, the divisible income for partner A :

RM 200,000 x 25 = RM 50,000 100

A2 - A11 Partner’s Benefits These items are to be completed if the partner received the benefitsin the current year.

CP 30 APPORTIONMENT OF PARTNERSHIP INCOME

Prepare separate form CP 30 for each partner.The following example is for Partner A.

13


PART A : APPORTIONMENT

Share Basis of Apportionment


A14 Balancing charge Computation of balancing charge for partner A.Example :Amount A4 from Form P = RM 4,000

Share = 25

Basis of apportionment = 100

Computation of balancing charge = RM 4,000 x 25 100

= RM 1000

A15 Balancing allowance Computation of balancing allowance and capital allowance for partner A.and Capital allowance Example :

Amount A5 from Form P = RM 5,000

Share = 25


Computation of balancing allowance = RM 5,000 x 25and capital allowance 100

= RM 1,250

A16 Schedule 7A allowance Computation of Schedule 7A allowance for partner A.Example :Amount A6 from Form P = RM 10,000

Share = 25


Computation of Schedule 7A allowance = RM 10,000 x 25 100

= RM 2,500

A17 Increased Exports Computation of Increased Exports Allowance for Qualifying ServicesAllowance for for partner A.Qualifying Example :Services Amount A7 from Form P = RM 15,000

Share = 25


Computation of Increased Exports = RM 15,000 x 25Allowance for Qualifying Services 100

= RM 3,750

Business 2 Explanation for items A1 to A17 is the same as for Business 1.[If there are more than two (2) businesses, list out as per format Business 1in respect of each business by using attachment(s) and enclose togetherwith the Form CP 30]

A12 TOTAL Sum of amounts from item A2 to A11.

A13 Adjusted income/ Sum of amounts A1 and A12.loss


14


A18 Tax Reference No. D Partnership tax reference number.Fill the reference number in the boxes provided.

A19 Adjusted income/ Computation of divisible adjusted income/lossloss for each partner.

Partnership 1 Amount A10 from Form P x Share Basis of ApportionmentExample :Adjusted loss = - RM 150,000

Share = 25


Therefore, adjusted loss for partner A :

- RM 150,000 x 25 = - RM 37,500 100

Method for entering the adjusted loss of RM 37,500 in the Form CP 30 isas follows :

A20 Balancing charge Computation of balancing charge for partner A.

Example :Amount A11 from Form P = RM 6,000

Share = 25


Computation of balancing charge = RM 6,000 x 25100

= RM 1,500

A21 Balancing Computation of balancing allowance and capital allowance for partner A.allowanceand Capital Example :allowance Amount A12 from Form P = RM 4,500

Share = 25


Computation of balancing allowance = RM 4,500 x 25and capital allowance 100

= RM 1,125

A22 Schedule 7A Computation of Schedulel 7A allowance for partner A.allowance

Example :Amount A13 from Form P = RM 8,000

Share = 25


Computation of Schedule 7A allowance = RM 8,000 x 25100

= RM 2,000


(Enter "X" if value is negative)

X

15

3 7 5 0 0,,,


A23 Increased Computation of Increased Exports Allowance for Qualifying ServicesExports in respect of partner AAllowancefor Qualifying Example :Services Amount A14 from Form P = RM 9,000

Share = 25

Basis of apportionment = 100Computation of Increased Exports = RM 9,000 x 25Allowance for Qualifying Services 100

= RM 2,250

Partnership 2 Explanation for items A18 to A23 is the same as for Partnership 1.[If there are more than two(2) partnerships, list out as per format forPartnership 1 in respect of each partnership by using attachmentsand enclose together with the Form CP 30].

16



B1 Malaysian Computation of divisible Malaysian dividend incomeDividends for each partner.

Amount B1 from Form P x Share Basis of apportionment

Example :Divisible dividends(RM) Tax deducted(RM)

Malaysian dividends 20,000 5,600

Partner A’s share = 25


Therefore, Malaysian dividend incomefor partner A : = 20,000 x 25 5,600 x 25

100 100= 5,000 1,400

PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS

B2 Dividends Computation for each partner in respect of divisible dividend income received from countriesfrom countries with avoidance of double taxation agreement.with avoidance ofdouble taxationagreement Amount B2 from Form P x Share

Basis of apportionment

(Example of computation is the same as in item B1)

B3 Dividends Computation for each partner in respect of divisible dividend income received from countriesfrom countries without avoidance of double taxation agreement.without avoidanceof doubletaxation Amount B3 from Form P x Shareagreement Basis of apportionment

(Example of computation is the same as in item B1)


17


C1 Interest and Computation of income from interest and discounts for each partner.discounts

Amount C1 from Form P x

C2 Rents, royalties Computation of income from rents, royalties and premiums for each partner.and premiums


C3 Other income Computation of other unlisted income for each partner.not listed


C4 Additions Computation of this income for each partner.pursuant toparagraph 43(1)(c) Amount C4 from Form P x

Section 110tax deduction Amount of section 110 tax deduction in(others) respect of income in Part C of the Form P

(for each partner)

PART C : APPORTIONMENT OF OTHER INCOME


D1 Qualifying prospecting Computation of share for each partner in respect of qualifying prospectingexpenditure - Schedule 4 expenditure.and paragraph 44(1)(b) (Schedule 4 ITA 1967)

D2 Qualifying farm Compute each partner’s share of qualifying farm expenditure.expenditure - (Schedule 4A ITA 1967)Schedule 4A andparagraph 44(1)(b)

D3 Gift of money to the Computation of share for each partner relating to the gift of money by the partnershipGovernment, to the Government, State Government, local authorities or institutions/organisationsState government, approved by the Director General of Inland Revenue.local authorities, orapproved institutionsand organisations

D4 Gift of artefacts, Compute each partner’s share in respect of the gift of artefacts, manuscripts ormanuscripts or paintings by the partnership to the Government. An amount equal to the valuepaintings of the gift is to be determined by the Department of Museum and Antiquities or

the National Archives.

D5 Gift of money Computation of share for each partner relating to the gift of money by theto libraries partnership to libraries.

PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS

ShareBasis of apportionment





x


D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value to becontribution in kind determined by the relevant local authority) by the partnership for thefor providing facilities provision of facilities in public places for the benefit of disabled persons,in public places is divided according to each partner’s share.for the benefit ofdisabled persons

D7 Gift of money or Compute each partner’s share of an amount equal to any gift of money ormedical equipment the cost or value (as certified by the Ministry of Health) of any gift of to any healthcare medical equipment by the partnership to any healthcare facility approvedfacility approved by by the Ministry, not exceeding RM 20,000.the Ministry of Health

D8 Gift of paintings to the An amount equal to the value of any gift of painting (to be determined byNational Art Gallery or the National Art Gallery or any state art gallery) by the partnership to theany state art gallery National Art Gallery or any state gallery is divided according to each

partner’s share.


18


Part 2 - Working SheetsThis working sheet is prepared to assist you in the computation of divisible business income.

HK-1A : COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP

Use separate Working Sheet HK-1A for each business source.


A Balance as per Transfer the amount from the Profit and Loss Account of the - -Profit and Loss business.Account

Separation of Extract the non-business income and enter them in the boxes - -income by class provided.

B Total non-business This is the sum of all non-business income such as dividends, - -income rents, royalties, interest and others.

C Total business A minus B - -income

D1 Non-allowable Examine the Profit and Loss Account and extract the non- - -losses allowable losses. Indicate other types of loss, if any, in the

space provided and fill in the amount.

Example:Loss on disposal of motor vehicle WBM 5482 RM 4,000Loss on disposal of cutter RM 3,000

D2 Surplus recovered Amount A from Working Sheet HK-1.1A HK-1.1A -expenditure (mining)

D3 Total Sum of amounts D1 and D2. - -

D4 Non-taxable gains/ Examine the Profit and Loss Account and extract the non- - -income taxable gains/profit. Indicate other types of gains/profits, if any,

in the space provided and fill in the amount.

Example :Profit on disposal of motor vehicle WFB 3305 RM 5,000Profit on disposal of sewing machine RM 2,000

D5 Total D3 minus D4 - -

E Business income Sum of amounts C and D5 - -

F Adjustment of Non-allowable expenditure must be adjusted in accordance - -business with the income tax provisions.expenditure

1.1 Partners’ allowances, Remuneration payable to partners. - -salaries, bonuses,EPF

1.2 Interest to partners Interest payable to partners in respect of capital advanced to - -the partnership.

19


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

1.4 Entertainment Entertainment includes provision of the kind such as food, - -drinks, recreation or hospitality (except for own employees).Paragraph 39(1)(l)

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

1.6 Donations Donations include those made to institutions/organisations approved - -under the provision of subsection 44(6). Donations claimed by virtueof subsection 44(6) are deductible from the aggregate income incomputing the partners’ income.Paragraph 39(1)(b)

1.7 Penalties/Fines/ Payments made due to legal offences or violations of law. - -Compound Paragraph 39(1)(b)

1.8 Withdrawal of Withdrawal of stock in trade for personal use is taken into - -stock in trade account at market value as at the time of withdrawal.

Paragraph 24(2)(a)

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

1.10 Provision for General provision for bad/doubtful debts (Specific provision for - -bad/doubtful bad/doubtful debts is allowed)debts Subsection 34(2)

1.11 Initial/Termination Expenditure incurred prior to the commencement of the business - -of business or in terminating it.expenditure Paragraph 39(1)(b)

1.12 Capital Expenses which are capital in nature such as the purchase of - -expenditure assets.

Paragraph 39(1)(b)

1.13 Legal fees Legal fees incurred in connection with the acquisition of assets - -or personal in nature.Paragraph 39(1)(b)

1.14 Expenditure Interest not deductible from the business income. - -on interest Subsection 33(2)

1.15 Restriction Contributions by the employer to an approved scheme which - -on EPF exceeds 19% of the employees’ remuneration.

Paragraph 34(4)(a)

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

20



(c) Household Disbursements in respect of residence used as business - -benefits premise - portion for personal/household use.

Example:Water bill, electricity bill, quit rent, assessment, rental, loaninterest, renovation and maintenance.

(d) Telephones Personal calls. - -

(e) Fees/ Entrance fees to associations and private club memberships. - -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. - -

1.18 Other Other expenses not wholly and exclusively incurred in the - -expenditure production of gross business income.

Paragraph 39(1)(b)

Total Sum of amounts from item 1.1 to 1.18. - -

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

F3 Surplus residual Amount C from Working Sheet HK-1.1A. HK-1.1A -expenditure(mining)

F4 Further These are incentives given under income tax provisions. - Appendix Ddeductions

List out all incentives claimed in the spaces provided.

Example :Further deduction for the remunerationof disabled employees RM 12,000*

* This expenditure qualifies for double deduction.The first deduction has already been made in theProfit and Loss Account.

Refer to Appendix D to determine the type of incentive youqualify for.

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

F6 Total adjusted F1 minus F5. - -expenditure

1.17 Personal Domestic or private expenses in whatever form. - -expenditure Paragraph 39(1)(a)

(a) Travelling/ Expenses not related to the trade or business carried on. - -accomodation Paragraph 39(1)(a)

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


21



G Provisional Provisional adjusted income/loss. - -adjusted ( E+F ).income/loss

If the computed amount is positive (+), it is provisional adjusted income.If the computed amount is negative (-), it is provisional adjusted loss.

H Partners’ Transfer the amount of partners’ benefits to this item. - -benefits

H1 Interest Interest receivable on capital advanced to the partnership. - -

H2 Salaries, Remuneration paid to partners. - -allowances,bonuses, EPF

H3 Withdrawal of Withdrawal of stock in trade for partners’ use is taken - -stock in trade at market value at the time of withdrawal.

H4 Cash drawings Withdrawal for partners’ use of unrecorded business - -cash receipts.

H5 Travelling/ Benefit provided for the personal use of partners. - -Accomodation

H6 Use of Expenses on petrol, toll, repairs and maintenance of motor - -motor vehicle(s) vehicle(s), parking and insurance for partners’ personal use.

H7 Telephones Partners’ personal calls. - -

H8 Fees/ Partners’ entrance fees to associations and private club - -Subscriptions memberships.

Example :Golf club membership

H9 Medical Medical expenses on partners and their family members. - -

H10 General Other expenses not wholly and exclusively incurred by - -expenses, etc partners in the production of gross business income.

Paragraph 39(1)(b)

H11 Total Sum of amounts from item H1 to H10. - -

J Divisible Compute the divisible income/loss. - -income/loss ( G - H )

If the value amount is positive (+), it is an income.If the value amount is negative (-), it is a loss.

K1 Balancing Result of adjustments made in respect of profit on disposal HK-1.2 -charge of assets.

Transfer amount A5 from Working Sheet HK-1.2.Enter “0” if not relevant.

K2 Balancing Amount B3 and C5, from Working Sheet HK- 1.2 HK-1.2 -allowance and Enter “0” if not relevant.Capital allowance

22


Item Subject Matter Explanation Working Appendix Sheet

HK-1.1 : COMPUTATION OF MINING ALLOWANCES &HK-1.2 : SUMMARY OF CAPITAL ALLOWANCES

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

SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX(Arranged in order according to the Income Tax Act 1967)

Allowance Type Class Schedule (ITA 1967) Working SheetMining A A1-A3 2 1.1

Agriculture B B1-B3 3 1.2.1Forest C C1-C2 3 1.2.2Industrial Building D D1-D4 3 1.2.3

Plant and Machinery E E1-E5 3 1.2.4

2. Assets/Expenditure (according to type) have been classified according to the rate of capital allowance that can beclaimed. Refer to this index before entering the type of claim in column A of every working sheet for the computationof mining allowances and capital allowances.

3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowances claim for a year of assessment sothat the final computed figure can be transferred to Working Sheet HK-1A.

4. Refer to the index of business assets/capital expenditure provided behind Working Sheets HK-1.1, HK1.2.1, HK-1.2.2,HK-1.2.3 and HK-1.2.4 for guidance. Working Sheet HK-1.2A has been prepared for use as a summary of capitalexpenditure made and has to be kept as long as the business still operates.

HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)


A-D Tax deduction This working sheet is to be used for computing the gross HK-3 -under section 110 dividend income and the tax to be deducted under(dividends) section 110.

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


A-D Particulars of This working sheet is provided for the purpose of computing HK-4 -properties/assets the statutory income from rents.and total rental

K3 Schedule 7A Amount L from Working Sheet HK-1A HK-1A -Allowance Enter “0” if not applicable.

K4 Increased Exports Amount M4 from Working Sheet HK-1A HK-1A -Allowance For Enter “0” if not applicable.Qualifying Services

23


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


A-G Tax deduction This working sheet is prepared for use in the computation of HK-6 -under section 110 gross income from interest/royalties/section 4A , income from(others) trust bodies and tax to be deducted under section 110.

HK-8A : INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATION AGREEMENT ANDTAX DEDUCTION UNDER SECTION 132


Income from This working sheet is prepared for the purpose of computing HK-8A -countries the tax to be deducted under section 132 in respect of incomewith avoidance of from countries with avoidance of double taxation agreement.double taxationagreement

HK-5 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL


A-H Interest/Royalties This working sheet is prepared for use in the computation of HK-5 -statutory income from interest/royalties

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


Basis year Use this working sheet to report the details of payments made HK-11 -payments in the basis year to non-residents which involve withholdingto non-residents tax.(withholding tax)

HK-9A : INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATION AGREEMENT ANDTAX DEDUCTION UNDER SECTION 133


Income from This working sheet is provided for use in the computation of HK-9A -countries without tax to be deducted under section 133 in respect of income fromavoidance of countries without avoidance of double taxation agreement.double taxationagreement

24

HK-1A: COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP

1 2 3 4 5Business

A. BALANCE AS PER PROFIT AND 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 loss

Loss from investments

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

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

TOTAL

2. Surplus recovered expenditure (mining)

3. TOTAL ( D1 + D2 )

+ –

Year Of Assessment▲▲▲▲▲ Enter “X” in the relevant box.

Type Of Business Business Code

Item Amount (RM)

Working Sheet page - 1

Name

Tax Reference No. – Business Registration No.

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 Partners’ salaries, allowances, bonuses, EPF1.2 Interest1.3 Depreciation1.4 Entertainment1.5 Gifts1.6 Donations1.7 Penalties/Fines/Compound1.8 Withdrawal of stock in trade for own use1.9 Cash drawings1.10 Provision for bad/doubtful debts1.11 Initial/Termination of business expenditure1.12 Capital expenditure1.13 Legal fees1.14 Expenditure on interest1.15 Restriction on EPF (excluding partners)1.16 Assets written off1.17 Personal expenditure :

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

1.18 Other expenditure (Please specify ................)

TOTAL ( 1.1 to 1.18 )


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. PROVISIONAL ADJUSTED INCOME/(LOSS)- Subsection 55(2)( E + F )

LESS :

H. PARTNERS’ BENEFITS

1. Interest2. Allowances, salaries, bonuses, EPF3. Withdrawal of stock in trade4. Cash withdrawal5. Travelling/Accomodation6. Use of motor vehicle(s)7. Telephones8. Fees9. Medical10. General expenses, etc.

11. TOTAL ( H1 to H10 )(Transfer this amount to item A3, Form P)

J. DIVISIBLE INCOME/ LOSS- Subsection 55(3)( G - H )(Transfer this amount to item A2, Form P)

K. 1. Balancing charge (Amount from A5, HK-1.2)(Transfer amount K1 to item A4, Form P)

2. Balancing allowance and Capital allowance (Amount from B3 and C5, HK-1.2)(Transfer amount K2 to item A5, Form P)

3. Schedule 7A Allowance (Amount from L)(Transfer amount K3 to item A6, Form P)

4. Increased Exports Allowance For Qualifying Services (Amount from M4)(Transfer amount K4 to item A7, Form P)


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

1. Current year income from Exports Of Qualifying Services

LESS :

2. Previous years’ income from Exports Of Qualifying Services

3. Value of Increased Exports Of Qualifying Services ( M1 - M2 )

4. Increased Exports Allowance For Qualifying Services ( M3 x 50% )

QUALIFYING SERVICES

a. Legal

b. Accountingc. Architectured. Marketinge. Business consultancyf. Office servicesg. Construction managementh. Building managementi. Plantation managementj. Private health carek. Private educationl. Publishing servicesm. Information technology and communication (ICT) services

L. COMPUTATION OF CLAIM FOR SCHEDULE 7A ALLOWANCE

% x =

(qualifying capital expenditure)


-

HK

-1.1

: M

ININ

G A

LLO

WA

NC

ES

HK-1.1

Year

Of A

sses

smen

t

Nam

e

Tax

Ref

eren

ce N

o.


Not

e:Th

e al

low

ance

is a

rriv

ed a

t by

divi

ding

the

resi

dual

exp

endi

ture

at t

he e

nd o

f the

bas

is p

erio

d by

the

resi

dual

life

of t

he m

ine

at th

e be

ginn

ing

ofth

e ba

sis

perio

d.W

here

the

acco

untin

g pe

riod

is le

ss o

r mor

e th

an 1

2 m

onth

s, th

e al

low

ance

is d

ecre

ased

or i

ncre

ased

acc

ordi

ng to

tim

e ba

sis.

Exp

ecte

d Li

fe o

f the

Min

e :

1.T

otal

acr

eage

of

depo

sits

ava

ilabl

e fo

r dr

edgi

ng o

r ot

her

min

ing

oper

atio

ns

Exp

ecte

d ac

reag

e to

be

dred

ged,

etc

., an

nual

ly

2.

Tot

al e

stim

ated

dep

osits

in t

ons

(or

picu

ls)

Exp

ecte

d ra

te o

f ann

ual p

rodu

ctio

n in

tons

(or

pic

uls)

AB

C

D

E

FG

H

J

K

L

(Tr

ansf

er am

ount

s 11H

, 11J

and

11K

to H

K 1.

1A)

Min

ing

allo

wan

ce

Res

idua

lex

pend

iture

b/f

Dev

elop

men

tex

pend

iture

Tota

l( C

+ D

)R

ecov

ered

expe

nditu

reTo

tal

( E -

F )

Sur

plus

resi

dual

expe

nditu

re

Sur

plus

reco

vere

dex

pend

iture

Res

idua

l lif

eof

the

min

eC

lass

Item

Res

idua

lex

pend

iture

c/f

3 4 5 6 7 8 9 10 11TO

TAL

21

=

X y

ears

OR

=

X y

ears


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 Paragraph 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

Name

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 (Transfer this amount (Transfer this amountto item D2, HK-1A) to item F2, HK-1A) to item F3, HK-1A)

Tax Reference No. I/C No.Business Registration No.

Year of Assessment

–––

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-1.2.3A

4. Plant and machinery HK-1.2.4A

5. TOTAL(Transfer this amount to K1, HK-1A)

B. BALANCING ALLOWANCE




C. CURRENT YEAR CAPITAL ALLOWANCE

1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A




HK-1.2: SUMMARY OF CAPITAL ALLOWANCES



Year of Assessment

–––

Name

HK-1.2.1

Year

Of A

sses

smen

t

Nam

e

Tax

Ref

eren

ce N

o.

AB

CD

EF

GH

JK

L

MN

Da

te o

f R

esid

ual

Ann

ual

Res

idua

l

G

rant

/

A

gric

ultu

reAg

ricul

ture

Acc

umul

ated

exp

endi

ture

Cost

exp

endi

ture

allo

wanc

e e

xpen

ditu

re

Su

bsid

y

c

harg

eal

lowa

nce

al

lowa

nce

inc

urre

d

1 2 3 4 5 6 7 8 9 10 11

TOTA

L

12 A

GRIC

ULTU

RE C

HARG

E( 1

1K +

11L

)(T

rans

fer t

his a

mou

nt to

HK-

1.2.1A

)

13 A

GRIC

ULTU

RE A

LLOW

ANCE

( 11M

)(T

rans

fer t

his a

mou

nt to

HK-

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 Ite

mDa

te o

fYe

ar o

fRa

tedi

spos

alas

sess

men

t%

HK

-1.2

.1:

AG

RIC

ULT

UR

E A

LLO

WA

NC

ES

-


b/f

c/f


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

A BAgriculture Agriculture

Charge 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 amount to item A1, HK-1.2) to item C1, HK-1.2)

Name

Tax Reference No. I/C No.

Business Registration No.

Year of Assessment

–––

Year

Of A

sses

smen

t

Nam

e

Tax

Ref

eren

ce N

o.

AB

CD

EF

GH

JK

L

Accu

mul

ated

Item

Clas

sCo

stfo

rest

allo

wanc

e

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

TAL

12FO

REST

CHA

RGE

(11K)

(Tra

nsfe

r thi

s am

ount

to H

K-1.2

.2A)

13FO

REST

ALL

OWAN

CE(11

H)(T

rans

fer t

his a

mou

nt to

HK-

1.2.2A

)

NOTE

:Fo

rest

char

ge o

n an

ass

et w

hich

is d

ispos

ed, i

s :(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.

Date

of

expe

nditu

rein

curre

d

Date

of

disp

osal

Year

of

Asse

ssm

ent

Rate %

Fore

stal

lowa

nce

Fore

stch

arge

HK

-1.2

.2:

FO

RE

ST

ALL

OW

AN

CE

S HK-1.2.2


-

Resid

ual

expe

nditu

rec/

f

Resid

ual

expe

nditu

re b

/f


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)

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 amount to item A2, HK-1.2) to item C2, HK-1.2)


Name



Year of Assessment

–––

HK-1.2.3


Year

Of A

sses

smen

t

Nam

e

Tax

Ref

eren

ce N

o

A

B

C

D

EF

GH

JK

LM

N

Item H

K-1

.2.3

:

IND

US

TRIA

L B

UIL

DIN

G A

LLO

WA

NC

ES

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

TAL

12BA

LANC

ING

CHAR

GE(11

M)(T

rans

fer t

his a

mou

nt to

HK-

1.2.3A

)

13BA

LANC

ING

ALLO

WAN

CE(11

N)(T

rans

fer t

his a

mou

nt to

HK-

1.2.3A

)

14IN

DUST

RIAL

BUI

LDIN

G AL

LOW

ANCE

(11

H + 1

1J)

(Tra

nsfe

r thi

s am

ount

to H

K-1.2

.3A)

Da

te o

f

Yea

r of

R

ate

dis

posa

l a

sses

smen

t

%Re

sidua

lex

pend

iture

b/f

Initi

alAn

nual

Resid

ual

Disp

osal

Bala

ncin

gBa

lanc

ing

allo

wanc

eal

lowa

nce

expe

nditu

reva

lue

char

geal

lowa

nce

c/f

Date

of

purc

hase

/co

mpl

etio

n of

cons

truct

ion

Clas

s

-

Cost


D1 Common Industrial Bulidings : Paragraph 63 & 64a Factoryb Dock, wharf, jetty or other similar buildingc Warehouse (with factory)d Supply of water, electricity and

telecommunication servicese Agriculturef Miningg Canteen, rest-room, recreation room, lavatory, Paragraph 65

bathhouse, bathroom or wash-room (withindustrial building)

h Building for the welfare or living accomodationof persons employed in the working of a farm 10 Paragraph 12 3 Paragraph 16

i Private hospital Paragraph 37A

j Nursing homek Maternity homel Building for the purpose of approved research Paragraph 37B

m Building for use in approved service project Paragraph 37E

under Schedule 7B

n Hotel registered with the Ministry of Culture, Paragraph 37F

Arts and Tourismo Airport Paragraph 37G

p Approved motor racing circuit Paragraph 37H

q Public road and ancillary structures on which Paragraph 67A

expenditure is recoverable through tollcollection

r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003D2 Other Industrial Buildingsa Warehouse for purpose of storage of goods for Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C

export or imported goods to be processed anddistributed or re-exported

b Living accomodation for individuals employedin the following businesses : Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)– Manufacturing– Hotel– Tourism– Approved service project

c Building for :– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B

– Approved educational institutiond Building for the purpose of approved :

– Industrial training Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C

– Technical training– Vocational training

D3 Building constructed for use as living Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 16accomodation of employed individuals (withindustrial building)

D4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16A

lease-transfer agreement with the Government

Type Of Industrial BuildingReference

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

Initial Allowance Annual AllowanceRate(%)

Rate(%)

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

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

INDUSTRIAL BUILDING ALLOWANCE INDEX

Class


A B C

Balancing Balancing IndustrialCharge Allowance Building

Allowance

ATTACHMENT 1

ATTACHMENT 2

ATTACHMENT 3

ATTACHMENT 4

ATTACHMENT 5

TOTAL

HK-1.2.3A : SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES

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

Name


Year of Assessment

–––


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

i (G

) at t

he d

ate

of d

ispo

sal e

xcee

ds th

e di

spos

al v

alue

(M).

H

K-1

.2.4

:

PLA

NT

AN

D M

AC

HIN

ER

Y A

LLO

WA

NC

ES

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

HK-

1.2.4A

)

13BA

LANC

ING

ALLO

WAN

CE(11

P)(T

rans

fer t

his a

mou

nt to

HK-

1.2.4A

)

14CA

PITA

L AL

LOW

ANCE

(11

J +

11K)

(Tra

nsfe

r thi

s am

ount

to 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

tNa

me

Tax

Ref

eren

ce N

o.

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

Initi

alal

lowa

nce

Resid

ual

expe

nditu

rec/

f

HK-1.2.4

-


E1 Heavy machinery/Motor vehicle : a. General 20 Paragraph 10 20 P.U.(A)52/2000 b. 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 NIL Paragraph 13A 20 P.U(A)52/2000

provisions under paragraphs 2A, 2B and 2CSchedule 3

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 NIL Paragraph 13A 14 P.U.(A)52/2000

paragraphs 2A, 2B and 2C Schedule 3

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 NIL Paragraph 13A 10 P.U.(A)52/2000

2A, 2B and 2C Schedule 3

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)339/1995and recycling of wastes 40 P.U.(A)505/2000 20 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 40 P.U.(A)349/2003 20 P.U.(A)349/2003 e. Special plant and machinery subject to provisions NIL Paragraph 13A 20 P.U.(A)52/2000

under paragraphs 2A, 2B and 2C Schedule 3 f. Purposes of a qualifying project under Schedule 7A 40 P.U.(A)506/2000 20 P.U.(A)506/2000

E5 Computer and ICT equipment: a. Computers and information technology equipment 20 Paragraph 10 40 P.U.(A)187/1998 b. Cost of provision of computer software 20 Paragraph 10 40 P.U.(A)272/1999

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 on.

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 on.

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

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 amount to item A4, HK-1.2) to item B2, HK-1.2) to item C4, HK-1.2)

Name



Year of Assessment

–––


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

HK-1.2A : SUMMARY OF CAPITAL EXPENDITURE

Name


Year of Assessment

–––


HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)

A. List of dividend income :

No.RM RM cents

1

2

3

4

5

6

7

8

9

10

TOTAL :

Amount Regrossed :

X Y

B. Computation of regrossed dividend and tax deemed deducted

If the rate of tax deducted as per dividend voucher/certificate differs from the current year’s tax rate forcorporations, please use the following formula to regross the net dividend received and compute the taxdeemed deducted :-

(i) Dividend regrossed (X) = Net dividend x [ 1/(1-Z*) ]

Enter the computed amount in column X under Gross Dividend.

(ii) Tax deemed deducted (Y) = X x Z *

* Where Z is the current year’s tax rate for corporations.

Date ofPayment

Gross Dividend Tax DeductedNet DividendWarrant No./

Serial No. Name of Company

Name



Year of Assessment

–––

C. Computation Of Statutory Income From Dividends

(i) Gross Dividend (X)

Less:

(ii) Interest on loan employed in the production ofgross dividend income

(iii) Statutory Income(transfer amount (iii) to item B1 Form P)

D. Tax deduction under section 110 (Dividends)(As per amount Y above)(transfer this amount to item B1 Form P)


Submit this working sheet together with the original dividend vouchersif entitled to a tax refund


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

A. LIST OF PROPERTIES RENTED / ASSETS LEASED

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, machines, furniture and others not mentioned above.

No. Type Of Property/Asset Address Of The Property/Lessor Of The Asset

Date OfCommencement OfThe Rental / Lease

Total Gross Rental / LeasePayments Received In The

Year Of Assessment

Name


Year of Assessment

–––


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

1. GROSS RENTAL INCOME (From item 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

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

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

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

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

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

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

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

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

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

2. Total Expenditure [ (i) to (vi) ]

C. STATUTORY INCOME FROM RENTS ( B1 - B2 )

D. SUMMARY OF STATUTORY INCOME FROM RENTS

Source 1 (Amount from C)




Total statutory income from rents includingrents received from partnership businesses(Transfer the total statutory income from rents to item C2 Form P)

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


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

INTEREST

A. Gross Interest

LESS :

B. Interest on loan employed in the productionof gross income from interest

C. Statutory Income ( A - B )

D. Total Gross Income from Interest(From item C, HK-6)

E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )(Transfer amount E to item C1 Form P)

ROYALTIES

F. Gross Royalty

G. Total Gross Income from Royalties(From item D, HK-6)

H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )(Transfer amount H to item C2 Form P)

RM

Name


Year of Assessment

–––


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

A. List out the interest/royalty income pursuant to the provision of section 109;section 4A income subject to the provision under section 109B ITA 1967;income from trust bodies as per CP 30A and other income which is applicable.

(note : Income Code : 3 = interest, 5 = royalties, 6 = section 4A income,

7 = income from trust body, 8 = other income which is applicable)

No. *Code Name of Payer Gross Tax Deducted Date of ReceiptIncome RM cents Payment No.

B. Total tax deducted/Credit claimed under section 110 (others)(transfer this amount to the appropriate item in Part C of the Form P)

C. Total gross income from interest (income code = 3)(transfer this amount to item D, HK-5)

D. Total gross income from royalties (income code = 5)(transfer this amount to item D , HK-5)

E. Total gross income under section 4A (income code = 6)(transfer this amount to item C3 Form P)

F. Total distributable income from trust bodies (income code = 7)(transfer this amount to item C3 Form P)

G. Total gross income from other sources (income code = 8)(transfer this amount to item C3 Form P)

(Z)

(Z)

1

10

9

8

7

6

5

4

3

2

TOTAL

Name



Year of Assessment

–––

A. LIST OF INCOME(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)

No. *Code Divisible Gross Amount Divisible Tax DeductedIn Foreign Country

1

2

3

4

5

6

7

8

9

10

Total*

*Transfer this amount to item B2, Form P

NOTE: 1.Use the foreign currency exchange rate provided in Appendix C if the exchange rate is notavailable as at the time the income is paid or credited.

2.Where there is a claim for tax refund, please submit this working sheet together with documentspertaining to the tax deducted in the foreign country.


HK-8A: INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATIONAGREEMENT AND TAX DEDUCTION UNDER SECTION 132

Name



Year of Assessment

–––

HK-9A: INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATIONAGREEMENT AND TAX DEDUCTION UNDER SECTION 133

A. LIST OF INCOME(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)

No. *Code Divisible Gross Divisible Tax DeductedAmount In Foreign Country

1

2

3

4

5

6

7

8

9

10

Total*

*Transfer this amount to item B3, Form P


Name



Year of Assessment

–––


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

No. Receipt Date Of Gross Withholding Tax Withholding Tax NetNo. Payment Amount Remitted To IRB Remitted To IRB Amount

Of Malaysia Of Malaysia[for paragraph107A(1)(b) only

(3%)]

1

2

3

4

5

6

7

8

9

10

11

12

TOTAL

(Transfer the total amount to item F1 / F2 / F3 / F4, Form P)

Enter “X” in the relevant box. Choose one only. Use one working sheet for each type of withholding tax.

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

107A INCOME TAX ACT 1967 (NON-RESIDENT CONTRACTORS)

109 INCOME TAX ACT 1967 (INTEREST AND ROYALTIES)

109A INCOME TAX ACT 1967 (PUBLIC ENTERTAINERS)

109B INCOME TAX ACT 1967 (SECTION 4A INCOME)

Name



Year of Assessment

–––

Appendix page - 1


APPENDIX A1

1. Gross Business Income

Legal Provision Subject Matter

12 Gross business income derived from Malaysia.

22(2)(a)(i) Sums receivable or deemed to have been received by way of insurance, indemnity, recoupment,recovery, reimbursement or otherwise in respect of outgoings and expenses deductible in ascertainingthe adjusted income.

22(2)(a)(ii) Sums receivable or deemed to have been received under a contract of indemnity.

22(2)(b) Compensation for loss of income from that source.

24(1) Credit sales.

24(2) Market value of the stock in trade at the time of its withdrawal for personal use.

30(1)(a) Recovered bad debts.

30(1)(b) Specific provision for doubtful debts no longer required.

30(4) Debts discharged under subsection 33(1) [ including paragraphs 33(1)(a), (b) or (c)].

– Income other than the above.

2. Allowable Expenses

Legal Provision Subject Matter

33(1) Outgoings and expenses wholly and exclusively incurred in the production of gross income.

33(1)(a) Interest on any money borrowed and employed in the production of gross income; or laid out on assetsused or held for the production of gross income from that source, but restricted in accordance withsubsection 33(2).

33(1)(b) Rent payable in respect of any land or building or part there of occupied for the purpose of producinggross income from that source.

33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures employed in the productionof gross income from that source.Other expenses include :❏ the renewal, repair or alteration of any implement, utensil or article so employed, which do not

qualify for capital allowance,

❏ any means of conveyance.

34(6)(a)/(b) Amount of payroll tax/turnover tax paid.

34(6)(d) Expenses incurred in the replanting of crops (in connection with the working of a farm/estate relating tothe cultivation of crops).

Appendix page - 2


APPENDIX A1.1 : REMINDER

Please take note of the following requirements when computing any adjustment. Documents, records and other written evidencemust be properly kept as the onus-of-proof is on the partnership which makes the claim/adjustment. Any claim/adjustment notsupported by sufficient documentary proof shall be disallowed in the event of a tax audit and penalty may be imposed.

The following are the required information and documents which must be made available and retained with any adjustment and taxcomputation.

1. Adjustment of income and expenses

Adjustments must be supported by :

❏ An analysis of income and expenditure

❏ Subsidiary accounts

❏ Receipts/Invoices

2. Contract/Subcontract payments, commission, rents and other contract payments for services to residents :

❏ Name, address, identity card number and amount paid in respect of each recipient

❏ Type of contract/commission/service

❏ Type of asset leased

3. Contract payments to non-residents (receipts by non-resident contractors - section 107A applies) :

❏ Name, type, location and duration of project

❏ Value of the whole contract and value of the service portion of the contract

❏ Contract payments and payments for the service portion of the contract in the current year of assessment

❏ Name, address, tax reference number and passport number of the foreign contractor

4. Payment of management fees to residents :

❏ Name, address, identity card number and amount paid

❏ Relationship with the recipient, if any

❏ Basis of payment

❏ Service agreement or other relevant documents

5. Payments of professional, technical or management fees and rents to non-residents (section 4A income) :

a) Payment of professional, technical or management fees

❏ Name, address and amount paid

❏ Type of services rendered

❏ Furnish reasons if the whole or part of the payment is not considered as a section 4A income and keep a copy of theagreement for future examination.

b) Payments for rental of movable properties

❏ Type of movable property

❏ Name, address and amount paid in respect of each recipient

❏ If the payment is not subjected to withholding tax, retain the relevant supporting documents and rental agreement,if any.

Appendix page - 3


6. Overseas trips :❏ Name and designation of each employee concerned❏ Dates, destinations and purpose of trips❏ Analysis of expenditure indicating the portion of private expenses

7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims :❏ Director General’s Public Rulings (Refer to Appendix H)

❏ Application for an approved research project and claim for double deduction on research expenditure under section34A ITA 1967Director General’s Public Ruling : Public Ruling No. 5/2004 (issued on 31/12/2004)Reference no. of application form : Borang 1 (Sek 34A ACP 1967) and Borang 2 (Sek 34A ACP 1967)

❏ Guideline on the claim for double deduction on research expenditure under section 34B ITA 1967

Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/286-18Reference no. of application form : Borang DD2/1995(Pin.2)

❏ Guideline on the tax treatment of remisiers

Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/84Reference no. of application form : None

❏ Guideline on Reinvestment Allowance under Schedule 7A ITA 1967 for qualifying projectsReference no. of the IRB guideline : EPS/PP/1/1997 and ITR 1998/1Reference no. of application form : LHDN/BT/RA/2005

❏ Claim for exemption of income for value of increased export of services under:(i) Income Tax (Exemption) (No. 2) Order 2001 - P.U. (A) 154/2001; and(ii) Income Tax (Exemption) (No. 9) Order 2002 - P.U. (A) 57/2002Reference no. of application form : LHDN/BT/EX/AIES/2003-1

❏ Double deduction claim under Income Tax (Deduction For Promotion Of Export Of Professional Services) Rules2003 - P.U. (A) 124/2003Reference no. of application form : LHDN/BT/DD/POE/PS/2003-1

8. Housing Developers :

❏ Name, address and location of project❏ Approved layout plan❏ Date of completion for each phase of the project❏ Cost of land❏ Development cost analysis for each phase on cumulative basis for each year of assessment❏ Computation of profit or loss on progress payments basis if the percentage of completion method is not adopted

Appendix page - 4


APPE

NDIX

C:

FOR

EIG

N C

UR

RE

NC

Y E

XC

HA

NG

E R

ATE

S (

YE

AR

LY A

VE

RA

GE

)APPENDIX C

YE

AR O

F1

WO

N$1

NEW

RUPE

EPE

SO$1

1 RU

PEE

1 FR

ANC

$1BA

HT£1

$11

A

SSES

SMEN

T K

ORE

A (S

OUT

H)ZE

ALAN

DPA

KIST

ANPH

ILS’

PORE

SRI L

ANKA

SWIT

ZERL

AND

TAIW

ANTH

AIUK

USA

EURO

1994

-1.3

943

0.092

80.0

970

1.594

20.0

538

-0.0

995

0.101

83.8

740

2.576

3-

1995

-1.5

574

0.086

40.0

998

1.716

80.0

535

-0.0

994

0.104

44.0

213

2.626

7-

1996

-1.5

131

0.080

10.0

983

1.772

00.0

496

-0.0

950

0.100

83.9

683

2.511

6-

1997

-1.7

339

0.070

50.0

962

1.789

20.0

459

-0.0

919

0.099

53.9

305

2.520

9-

1998

0.003

01.9

007

0.069

90.0

959

1.934

60.0

492

-0.1

003

0.090

54.7

807

2.912

2-

1999

0.002

82.1

099

0.081

60.0

965

2.343

80.0

607

2.709

20.1

173

0.095

76.4

916

3.917

7-

2000

/py0.0

032

2.031

00.0

746

0.098

22.2

626

0.054

22.5

579

0.118

80.1

014

6.204

43.8

000

-

2000

/cy0.0

034

1.755

70.0

714

0.087

42.2

270

0.050

02.2

753

0.123

00.0

959

5.821

13.8

000

-

2001

0.003

01.6

148

0.062

30.0

753

2.143

60.0

430

2.277

60.1

137

0.086

35.5

292

3.800

0-

2002

0.003

11.7

790

0.064

30.0

745

2.143

40.0

402

2.471

80.1

113

0.089

35.7

623

3.800

03.6

254

2003

0.003

22.2

299

0.066

50.0

709

2.203

80.0

398

2.851

20.1

117

0.092

56.2

699

3.800

04.3

339

2004

0.003

32.5

495

0.065

80.0

685

2.270

80.0

379

3.092

50.1

150

0.095

37.0

348

3.800

04.7

725

YEAR

OF

$11

DINA

R$1

$1 1

RENM

INBI

1 RI

YAL

1 RA

ND1

KRO

NE$1

1 RU

PEE

1 RU

PIAH

1 YE

N A

SSES

SMEN

TAU

ST.

BA

HR

AIN

BR

UN

EIC

AN

AD

ACH

INA

ARAB

SAU

DIS.

AFRI

CANO

RWAY

HKIN

DIA

INDO

NESI

AJA

PAN

1994

1.756

16.8

367

1.594

22.0

022

--

--

0.333

30.0

855

0.001

20.0

232

1995

1.917

86.9

677

1.716

81.9

272

--

--

0.340

10.0

839

0.001

20.0

257

1996

1.868

06.6

620

1.772

01.8

300

--

--

0.324

80.0

779

0.001

10.0

269

1997

1.974

56.6

861

1.789

21.8

507

--

--

0.326

00.0

716

0.001

10.0

236

1998

2.121

37.7

248

1.934

62.0

981

0.352

2-

--

0.376

20.0

799

0.001

00.0

240

1999

2.471

210

.3919

2.343

82.6

480

0.474

5-

--

0.505

70.0

953

0.000

40.0

301

2000

/py2.4

748

10.08

002.2

626

2.581

00.4

633

--

-0.4

942

0.089

10.0

005

0.033

8

2000

/cy2.2

350

10.08

392.2

270

2.584

90.4

636

--

0.437

10.4

925

0.085

50.0

005

0.035

6

2001

1.987

412

.5202

2.143

62.4

793

0.463

7-

-0.4

274

0.492

10.0

814

0.000

40.0

316

2002

2.085

110

.0815

2.143

42.4

444

0.463

71.0

234

0.366

50.4

831

0.492

10.0

790

0.000

40.0

307

2003

2.496

710

.0812

2.203

82.7

407

0.463

71.0

234

0.509

20.5

433

0.492

80.0

824

0.000

40.0

331

2004

2.827

710

.0822

2.270

82.9

533

0.463

71.0

234

0.597

80.5

701

0.492

70.0

847

0.000

40.0

354

Appendix page - 5


1. Special Deductions And Other ClaimsCode Type Of Expenditure Reference101 Equipment for disabled employees Paragraph 34(6)(e)

102 Translation into or publication in the national language of books approved by the DewanBahasa dan Pustaka Paragraph 34(6)(f)

103 Provision of library facilities or contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)

104 Provision of services, public amenities and contributions to approved charity/communityprojects pertaining to education, health, housing infrastructure, information andcommunication technology Paragraph 34(6)(h)

105 Revenue expenditure on the provision and maintenance of child care centre for employees’benefit Paragraph 34(6)(i)

106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j)

107 Expenditure incurred for sponsoring any approved :- local arts/cultural activity performed in and outside Malaysia not exceeding RM300,000- arts/cultural activity from outside Malaysia performed in Malaysia not exceeding RM200,000 Paragraph 34(6)(k)

110 Revenue expenditure on scientific research directly undertaken and related to the business Subsection 34(7)

114 Deduction for information technology-related expenditure P.U.(A) 51/2000

116 Contribution to an approved benevolent fund/trust account in respect of individuals sufferingfrom serious diseases Subsection 44(6)

117 Provision of practical training in Malaysia to resident individuals who are not ownemployees Paragraph 34(6)(n)

120 Deduction for investment in a venture company P.U.(A)212/2001

2. Further DeductionsCode Type Of Expenditure Reference

201 Premiums paid for the import of cargo insured with an insurance company incorporated inMalaysia P.U.(A) 72/1982

202 Remuneration of disabled employees P.U.(A) 73/1982

204 Premiums paid for the export of cargo insured with an insurance company incorporated inMalaysia P.U.(A) 79/1995

205 Freight charges incurred for the export of rattan and wood-based products (excluding veneerand sawn timber) P.U.(A) 422/1990

208 Premiums paid on export credit insurance taken with Malaysia Export Credit Insurance Berhad P.U.(A) 526/1985

212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular Malaysia P.U.(A) 50/2000

3. Double DeductionsCode Type Of Expenditure Reference301 Revenue expenditure incurred on approved research Section 34A

302 Cash contributions to an approved research institute or payment for the use of services ofan approved research institute/company, a research and development company orcontract research and development company Section 34B

304 Cost of leave passage for travel within Malaysia provided to employees for one (1) yearfrom 1 June 2003 to 31 May 2004 inclusive P.U.(A) 350/2003

305 Salaries paid for the employment of unemployed graduates registered with the Economic P.U.(A) 266/2004Planning Unit for years of assessment 2004 and 2005 only

306 Deduction for promotion of export of professional services P.U.(A) 124/2003

APPENDIX D : CLAIM CODE

Appendix page - 6


No. Name of Country Country No. Name of Country CountryCode Code

1 Afghanistan AF

2 Aland Islands AX

3 Albania AL

4 Algeria DZ

5 American Samoa AS

6 Andorra AD

7 Angola AO

8 Anguilla AI

9 Antarctica AQ

10 Antigua and Barbuda AG

11 Argentina AR

12 Armenia AM

13 Aruba AW

14 Australia AU

15 Austria AT

16 Azerbaijan AZ

17 Bahamas BS

18 Bahrain BH

19 Bangladesh BD

20 Barbados BB

21 Belarus BY

22 Belgium BE

23 Belize BZ

24 Benin BJ

25 Bermuda BM

26 Bhutan BT

27 Bolivia BO

28 Bosnia and Herzegovina BA

29 Botswana BW

30 Bouvet Island BV

31 Brazil BR

32 British Indian Ocean Territory IO

33 Brunei Darussalam BN

34 Bulgaria BG

35 Burkina Faso BF

36 Burundi BI

37 Cambodia KH

38 Cameroon CM

39 Canada CA

40 Cape Verde CV

41 Cayman Islands KY

42 Central African Republic CF

43 Chad TD

44 Chile CL

45 China CN

46 Christmas Island CX

47 Cocos (Keeling) Islands CC

48 Colombia CO

49 Comoros KM

50 Congo CG

51 Congo, The Democratic Republic of the CD

52 Cook Islands CK

53 Costa Rica CR

54 Cote D’ivoire CI

APPENDIX E: COUNTRY CODE

Appendix page - 7



55 Croatia (local name: Hrvatska) HR

56 Cuba CU

57 Cyprus CY

58 Czech Republic CZ

59 Denmark DK

60 Djibouti DJ

61 Dominica DM

62 Dominican Republic DO

63 East Timor TP

64 Ecuador EC

65 Egypt EG

66 El Salvador SV

67 Equatorial Guinea GQ

68 Eritrea ER

69 Estonia EE

70 Ethiopia ET

71 Falkland Islands (Malvinas) FK

72 Faroe Islands FO

73 Fiji FJ

74 Finland FI

75 France FR

76 France, Metropolitan FX

77 French Guiana GF

78 French Polynesia PF

79 French Southern Territories TF

80 Gabon GA

81 Gambia GM

82 Georgia GE

83 Germany DE

84 Ghana GH

85 Gibraltar GI

86 Greece GR

87 Greenland GL

88 Grenada GD

89 Guadeloupe GP

90 Guam GU

91 Guatemala GT

92 Guinea GN

93 Guinea-Bissau GW

94 Guyana GY

95 Haiti HT

96 Heard and McDonald Islands HM

97 Honduras HN

98 Hong Kong HK

99 Hungary HU

100 Iceland IS

101 India IN

102 Indonesia ID

103 Iran, Islamic Republic of IR

104 Iraq IQ

105 Ireland IE

106 Israel IL

107 Italy IT

108 Jamaica JM

109 Japan JP

110 Jordan JO

111 Kazakhstan KZ

112 Kenya KE

Appendix page - 8



113 Kiribati KI114 Korea, Democratic People’s KP

Republic of

115 Korea, Republic of KR

116 Kuwait KW

117 Kyrgyzstan KG

118 Laos People’s Democratic Republic LA

119 Latvia LV

120 Lebanon LB

121 Lesotho LS

122 Liberia LR

123 Libyan Arab Jamahiriya LY

124 Liechtenstein LI

125 Lithuania LT

126 Luxembourg LU

127 Macao MO

128 Macedonia, The Former MKYugoslav Republic of

129 Madagascar MG

130 Malawi MW

131 Malaysia MY

132 Maldives MV

133 Mali ML

134 Malta MT

135 Marshall Islands MH

136 Martinique MQ

137 Mauritania MR

138 Mauritius MU

139 Mayotte YT

140 Mexico MX

141 Micronesia, Federated States of FM

142 Moldova, Republic of MD

143 Monaco MC

144 Mongolia MN

145 Montserrat MS

146 Morocco MA

147 Mozambique MZ

148 Myanmar MM

149 Namibia NA

150 Nauru NR

151 Nepal NP

152 Netherlands NL

153 Netherlands Antilles AN

154 New Caledonia NC

155 New Zealand NZ

156 Nicaragua NI

157 Niger NE

158 Nigeria NG

159 Niue NU

160 Norfolk Island NF

161 Northern Mariana Islands MP

162 Norway NO

163 Oman OM

164 Pakistan PK

165 Palau PW

166 Palestinian Territory, Occupied PS

167 Panama PA

168 Papua New Guinea PG

169 Paraguay PY

170 Peru PE

Appendix page - 9



171 Philippines PH

172 Pitcairn PN

173 Poland PL

174 Portugal PT

175 Puerto Rico PR

176 Qatar QA

177 Reunion RE

178 Romania RO

179 Russian Federation RU

180 Rwanda RW

181 Saint Kitts and Nevis KN

182 Saint Lucia LC

183 Saint Vincent and the Grenadines VC

184 Samoa WS

185 San Marino SM

186 Sao Tome and Principe ST

187 Saudi Arabia SA

188 Senegal SN

189 Serbia and Montenegro CS

190 Seychelles SC

191 Sierra Leone SL

192 Singapore SG

193 Slovakia (Slovak Republic) SK

194 Slovenia SI

195 Solomon Islands SB

196 Somalia SO

197 South Africa ZA

South Georgia and the SouthSandwich Islands

199 Spain ES

200 Sri Lanka LK

201 St. Helena SH

202 St. Pierre and Miquelon PM

203 Sudan SD

204 Suriname SR

205 Svalbard and Jan Mayen Islands SJ

206 Swaziland SZ

207 Sweden SE

208 Switzerland CH

209 Syrian Arab Republic SY

210 Taiwan, Province of China TW

211 Tajikistan TJ

212 Tanzania, United Republic of TZ

213 Thailand TH

214 Timor - Leste TL

215 Togo TG

216 Tokelau TK

217 Tonga TO

218 Trinidad and Tobago TT

219 Tunisia TN

220 Turkey TR

221 Turkmenistan TM

222 Turks and Caicos Islands TC

223 Tuvalu TV

224 Uganda UG

225 Ukraine UA

226 United Arab Emirates AE

227 United Kingdom GB

228 United States US

GS198

Appendix page - 10



229 United States Minor Outlying Islands UM

230 Uruguay UY

231 Uzbekistan UZ

232 Vanuatu VU

233 Vatican City State (Holy See) VA

234 Venezuela VE

235 Vietnam VN

236 Virgin Islands (British) VG

237 Virgin Islands (U.S.) VI

238 Wallis and Futuna Islands WF

239 Western Sahara EH

240 Yemen YE

241 Yugoslavia YU

242 Zambia ZM

243 Zimbabwe ZW

Appendix page - 11


Fees forTechnicalServices

%

1 Albania** 10 10 10

2 Argentina* 15 10 10

3 Australia 15 10 NIL

4 Austria 15 10 10

5 Bahrain 5 8 10

6 Bangladesh 15 10 10

7 Belgium 10 10 10

8 Canada 15 10 10

9 China 10 10 10

10 Croatia 10 10 10

11 Czech Republic 12 10 10

12 Denmark 15 10 10

13 Egypt** 15 10 10

14 Fiji 15 10 10

15 Finland 15 10 10

16 France 15 10 10

17 Germany 15 10 NIL

18 Hungary 15 10 10

19 India 15 10 10

20 Indonesia 15 10 10

21 Ireland 10 8 10

22 Italy 15 10 10

23 Japan 10 10 10

24 Jordan** 15 10 10

25 Krygyztan 10 10 10

26 Lebanon 10 8 10

27 Luxembourg 10 8 8

28 Malta 15 10 10

29 Mauritius 15 10 10

30 Mongolia 10 10 10

APPENDIX F: AVOIDANCE OF DOUBLE TAXATION AGREEMENTS (DTA) AND WITHHOLDINGTAX RATES ON PAYMENTS TO NON-RESIDENTS AS AT 1ST JULY 2004

No. Country Interest Royalty% %

Fees forTechnicalService

%31 Myanmar** 10 10 10

32 Namibia** 10 5 5

33 Netherlands 10 8 8

34 New Zealand 15 10 10

35 Norway 15 10 10

36 Pakistan 15 10 10

37 Papua New Guinea 15 10 10

38 Philippines 15 10 10

39 Poland 15 10 10

40 Romania 15 10 10

41 Russia 15 10 10

42 Saudi Arabia* 15 10 10

43 Singapore 15 10 10

44 South Korea 15 10 10

45 Sri Lanka 10 10 10

46 Sudan** 10 10 10

47 Sweden 15 10 10

48 Switzerland 10 10 10

49 Thailand 15 10 10

50 Turkey 15 10 10

51 United Arab Emirates 5 10 10

52 United Kingdom 10 8 8

53 United States of America* 15 10 10

54 Uzbekistan 10 10 10

55 Vietnam 10 10 10

56 Zimbabwe** 10 10 10

Notes:1. There is no withholding tax on dividends paid by Malaysian companies.2. Payments of approved royalties or approved industrial royalties and interest on approved loan and long term loan to non-

residents are usually tax exempt.3. Where the rate of tax of the above payment is not specifically stated in the respective DTA, the applicable rate of tax as stated

in the ITA 1967 is inserted in.4. Where the rate of tax as stated in the ITA 1967 is lower than the maximum rate of tax as mentioned in the respective DTA, the

lower rate of tax shall apply and is inserted herein.5. As for Taiwan, double taxation relief was given to Taipei Economic and Cultural Office in Malaysia by way of Income Tax

Exemption Order.(i) P.U.(A) 201 (1998)(ii) P.U.(A) 202 (1998)

* Limited DTA** Not effective

No. Country Interest Royalty% %


Appendix page -12


Appendix page -13

A AGRICULTURE, HUNTING AND FORESTRY

01111 Growing of paddy01112 Growing of tobacco01113 Growing of sugar cane01114 Growing of tapioca01115 Rubber estate01116 Rubber smallholdings01117 Oil palm estate01118 Oil palm smallholdings01119 Growing of other crops n.e.c. (Example: sweet potatoes, yam, maize, groundnuts, cultivated sago)01121 Growing of vegetables [including mushrooms]01129 Growing of flower plants for planting or ornamental purposes01131 Growing of cocoa01132 Growing of tea01133 Growing of coffee01134 Growing of pineapple01135 Growing of banana01136 Growing of pepper01137 Growing of coconut (estates and smallholdings)01138 Growing of durian01139 Growing of other fruits01211 Cattle farming01212 Poultry farming01213 Pig farming01219 Other livestock farming01300 Mixed farming: growing of crops combined with farming of livestock01400 Agricultural and animal husbandry service activities except veterinary activities01500 Hunting, trapping and game propagation including related service activities02001 Logging (except rubber wood logging)02002 Collection of rattan and other jungle produce02003 Charcoal production [when carried out in the forest]02004 Wild sago palm collection02005 Bird’s nest collection02006 Rubber wood logging02009 Forest services n.e.c.

B FISHING

05001 Ocean and coastal fishing05002 Inland fishing05003 Aquaculture05009 Fishing n.e.c.

APPENDIX G : BUSINESS CODE


Appendix page -14

C MINING AND QUARRYING

10100 Mining of charcoal and lignite; extraction of peat11100 Extraction of crude oil and natural gas11200 Service activities incidental to crude oil and natural gas extraction excluding surveying12000 Mining of uranium and thorium ores13100 Mining of iron ores13201 Mining of tin ores13202 Amang retreatment13203 Mining of copper13204 Mining of gold13205 Mining of bauxite13206 Mining of ilmenite13209 Mining of other non-ferrous metal ores14101 Quarrying of granite14102 Quarrying of limestone14103 Mining of sand and gravel14104 Mining of kaolin [china clay]14105 Mining of ball clay/plastic clay14106 Mining of other clay14107 Mining of barytes14108 Mining of silica sand14109 Quarrying of other rocks n.e.c.14211 Extraction of guano and phosphate rock14219 Mining of other chemical and fertilizer minerals14220 Extraction of salt14290 Other mining and quarrying n.e.c.

D MANUFACTURING

Production, processing and preservation of meat, fish, fruits, vegetables, oil and fats

15111 Processing and preserving of poultry and poultry products15119 Production, processing and preserving of other meat products15120 Processing and preserving of fish and fish products15131 Pineapple canning15139 Canning and preserving of other fruits and vegetables15141 Manufacture of coconut oil15142 Manufacture of crude palm oil15143 Manufacture of refined palm oil15144 Manufacture of palm kernel oil15149 Manufacture of other vegetable and animal oils and fats

MANUFACTURE OF DAIRY PRODUCTS

15201 Manufacture of ice-cream15202 Manufacture of condensed, powdered and evaporated milk15209 Manufacture of other dairy products


Appendix page -15

Manufacture of grain mill products, starches and starch products, and prepared animal feeds

15311 Rice milling15312 Flour milling15319 Manufacture of other flour/grain mill products15321 Manufacture of starch15322 Manufacture of glucose and glucose syrup, maltose15323 Manufacture of sago and tapioca flour/products15329 Manufacture of other starch products15330 Manufacture of prepared animal feeds

Manufacture of other food products

15411 Manufacture of biscuits and cookies15412 Manufacture of bread, cake and other bakery products15420 Manufacture of sugar15431 Manufacture of cocoa products15432 Manufacture of chocolate products and sugar confectionery15440 Manufacture of macaroni, noodles and similar products15491 Manufacture of ice (excluding dry ice)15492 Manufacture of coffee15493 Manufacture of tea15494 Manufacture of spices and curry powder15495 Manufacture of nut and nut products15496 Manufacture of sauces including flavouring extracts such as monosodium glutamate15497 Manufacture of snack: cracker/chips [Example: prawn/fish crackers (keropok), potato/banana/tapioca chips]15499 Manufacture of other food products n.e.c.

Manufacture of beverages

15510 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials15520 Manufacture of wines15530 Manufacture of malt liquors and malt15541 Manufacture of soft drinks15542 Production of mineral waters

Manufacture of tobacco products

16000 Manufacture of tobacco products

Spinning, weaving and finishing of textiles

17111 Natural fibre spinning; weaving of textiles17112 Man-made fibre spinning; weaving of textiles17121 Dyeing, bleaching, printing and finishing of yarns and fabrics (excluding batek)17122 Batek making

Manufacture of other textiles

17210 Manufacture of made-up textile articles except apparel17220 Manufacture of carpets and rugs17230 Manufacture of cordage, rope, twine and netting17291 Handicraft spinning and weaving17299 Manufacture of other textiles n.e.c.


Appendix page -16

Manufacture of knitted and crocheted fabrics and articles

17300 Knitted and crocheted fabrics and articles

Manufacture of wearing apparel except fur apparel

18101 Manufacturing of clothings18102 Custom tailoring and dressmaking18109 Manufacture of miscellaneous wearing apparel n.e.c.

Dressing and dyeing of fur; manufacture of articles of fur

18200 Dressing and dyeing of fur; manufacture of articles of fur

Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness

19110 Tanning and dressing of leather19120 Manufacture of luggage, handbags and the like, saddlery and harness of leather and leather substitutes

Manufacture of footwear

19200 Manufacture of footwear

Manufacture of wood and of products of wood, cork, straw and plaiting materials

20100 Sawmilling and planing of wood20211 Manufacture of veneer sheets and plywood20212 Manufacture of laminboard, particle board and other panels and board20220 Manufacture of builders’ carpentry and joinery20230 Manufacture of wooden and cane containers20291 Manufacture of charcoal20299 Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials

Manufacture of paper and paper products

21010 Manufacture of pulp, paper and paperboard21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard21091 Manufacture of carbon papers21092 Manufacture of envelopes, letter cards, correspondence cards or plain postcards21093 Manufacture of toilet papers, cleansing tissues, towels, serviettes21094 Manufacture of paper articles found about the house (Example : trays, dishes, cups, straws)21095 Manufacture of sanitary towels and tampons, disposal napkins and napkin liners for babies21096 Manufacture of gummed and adhesive paper in strips or rolls and labels, wallpaper21097 Manufacture of effigies, funeral paper goods, joss papers21099 Manufacture of other articles of paper and paperboard n.e.c.

Publishing

22110 Publishing of books, brochures, musical books and other publications22120 Publishing of newspapers, journals and periodicals22130 Publishing of recorded media excluding reproduction of recorded media (22300), motion picture and video

production (92111) and computer software (72200)22190 Other publishing


Appendix page -17

Printing and service activities related to printing

22210 Printing22220 Service activities related to printing (including binding)

Reproduction of recorded media

22300 Reproduction of recorded media [including record, video, computer tapes, software, film excludingrecording or taping of sound (92492)]

Manufacture of coke, refined petroleum products and nuclear fuel

23100 Manufacture of coke oven products23200 Manufacture of refined petroleum products23300 Processing of nuclear fuel

Manufacture of chemicals and chemical products

24111 Manufacture of industrial gases, whether compressed, liquefied or in solid state24119 Manufacture of other basic industrial chemicals except fertilizers and nitrogen compounds24120 Manufacture of fertilizers and nitrogen compounds24130 Manufacture of plastics in primary forms and of synthetic rubber

Manufacture of other chemical products

24210 Manufacture of pesticides and other agrochemical products24221 Manufacture of paints, varnishes and similar coatings and mastics24222 Manufacture of printing ink24230 Manufacture of pharmaceuticals, medicinal chemicals and botanical products24240 Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations

(Example : toothpaste, shampoo, etc.)24290 Manufacture of other chemical products n.e.c.24300 Manufacture of man-made fibres

Manufacture of rubber products

25111 Manufacture of rubber tyres and tubes25112 Retreading and rebuilding of rubber tyres25191 Rubber remilling and latex processing25192 Rubber smokehouses25193 Manufacture of rubber gloves25199 Manufacture of other rubber products n.e.c.

Manufacture of plastic products

25201 Manufacture of plastic blow moulded products25202 Manufacture of plastic extruded products25203 Manufacture of plastic bags and films25204 Manufacture of plastic product rigid fibre reinforced25205 Manufacture of plastic foam products25206 Manufacture of plastic injection moulded components25209 Manufacture of other plastic products n.e.c.


Appendix page -18

Manufacture of glass and glass products

26100 Manufacture of glass and glass products

Manufacture of non-metallic mineral products n.e.c.

26910 Manufacture of non-structural non-refractory ceramic ware26920 Manufacture of refractory ceramic products26930 Manufacture of structural non-refractory clay and ceramic products26941 Manufacture of hydraulic cement26942 Manufacture of lime and plaster26951 Manufacture of ready-mix concrete26959 Manufacture of other articles of concrete, cement and plaster26960 Cutting, shaping and finishing of stone26990 Manufacture of other non-metallic mineral products, n.e.c.27100 Manufacture of basic iron and steel products27201 Tin smelting27209 Manufacture of other basic precious and non-ferrous metals27310 Casting of iron and steel27320 Casting of non-ferrous metal

Manufacture of fabricated metal products

28110 Manufacture of structural metal products28120 Manufacture of tanks, reservoirs and containers of metal28910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy28920 Treatment and coating of metals, general mechanical engineering on a fee or contract basis28930 Manufacture of cutlery, hand tools and general hardware28991 Manufacture of tin cans and metal boxes28992 Manufacture of wire, wire products and metal fasteners28993 Manufacture of brass, copper, pewter and aluminium products28999 Manufacture of other fabricated metal products n.e.c.

Manufacture of general purpose machinery

29110 Manufacture of engines and turbines except aircraft, vehicle and cycle engines29120 Manufacture of pumps, compressors, taps and valves29130 Manufacture of bearings, gears, gearing and driving elements29140 Manufacture of ovens, furnaces and furnace burners29150 Manufacture of lifting and handling equipment29191 Manufacture of air-conditioning, refrigerating and ventilating machinery29199 Manufacture of other general purpose machinery n.e.c.

Manufacture of special purpose machinery

29210 Manufacture of agriculture and forestry machinery29220 Manufacture of machine tools29230 Manufacture of machinery for metallurgy29240 Manufacture of machinery for mining, quarrying and construction29250 Manufacture of machinery for food, beverage and tobacco processing29260 Manufacture of machinery for textile, apparel and leather production29270 Manufacture of weapons and ammunition29290 Manufacture of other special purpose machinery n.e.c.29300 Manufacture of domestic appliances n.e.c. (Example : refrigerator, washing machine, oven, etc.)


Appendix page -19

Manufacture of office, accounting and computing machinery

30001 Manufacture of office and accounting machinery30002 Manufacture of computers and computer peripherals

Manufacture of electrical motors, generators and transformers

31100 Manufacture of electrical motors, generators and transformers

Manufacture of electricity distribution and control apparatus

31200 Manufacture of electricity distribution and control apparatus

Manufacture of telecommunication cables and wires

31301 Manufacture of telecommunication cables and wires31302 Manufacture of electric power cables and wires31309 Manufacture of other insulated wires and cables n.e.c.

Manufacture of accumulators, primary cells and primary batteries

31400 Manufacture of accumulators, primary cells and primary batteries

Manufacture of electric lamps and lighting equipment

31500 Manufacture of electric lamps and lighting equipment31600 Manufacture of domestic appliances31900 Manufacture of other electrical equipment n.e.c.

Manufacture of electronic valves and tubes and other electronic components

32101 Manufacture of semi-conductor devices32102 Manufacture of electronic valves and tubes and printed circuit boards32109 Manufacture of other electronic components n.e.c.

Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy

32200 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy32300 Manufacture of television and radio receivers, sound or video recording or reproducing apparatus, and associated

goods

Manufacture of medical appliances and instruments and appliances for measuring, checking, testing, navigatingand other purposes except optical instruments

33110 Manufacture of medical and surgical equipment and orthopaedic appliances33120 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,

except industrial process control equipment33130 Manufacture of industrial process control equipment

Manufacture of optical instruments and photographic equipment

33201 Manufacture of optical instruments33202 Manufacture of photographic equipment


Appendix page -20

Manufacture of watches and clocks

33300 Manufacture of watches and clocks

Manufacture of motor vehicles

34100 Manufacture of motor vehicles

Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers

34200 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers

Manufacture of parts and accessories for motor vehicles and their engines

34300 Manufacture of parts and accessories for motor vehicles and their engines

Ships, locomotives, aircrafts

35110 Building and repairing of ships35120 Building and repairing of pleasure and sporting boats35200 Manufacture of railway and tramway locomotives and rolling stock35300 Manufacture of aircraft and spacecraft

Manufacture of transport equipment

35910 Manufacture of motor cycles35920 Manufacture of bicycles and invalid carriages35990 Manufacture of other transport equipment n.e.c.

Manufacture of furniture

36101 Manufacture of wooden and cane furniture36102 Manufacture of metal furniture36109 Manufacture of other furniture, except stone, concrete or ceramic

Manufacturing n.e.c.

36910 Manufacture of jewellery and related articles36920 Manufacture of musical instruments36930 Manufacture of sports goods36940 Manufacture of games and toys36991 Manufacture of brooms, brushes and mops36992 Manufacture of pens, pencils, office and artists’ supplies36993 Manufacture of umbrella36999 Other manufacturing n.e.c.

Recycling of metal waste and scrap

37101 Recycling of tin37109 Recycling of other metal waste and scrap37201 Recycling of textile fibres37202 Recycling of rubber37209 Recycling of other non-metal waste and scrap


Appendix page -21

E ELECTRICITY, GAS AND WATER SUPPLY

40100 Production, collection and distribution of electricity40200 Manufacture of gas, distribution of gaseous fuels through mains40300 Steam and hot water supply41000 Collection, purification and distribution of water

F CONSTRUCTION

Site preparation

45101 Demolition or wrecking of buildings and other structures and its clearance work45102 Land preparations work45103 Preparation of mineral properties and sites except oil and gas sites45104 Land reclamation work45109 Other site preparations n.e.c.

Building of complete constructions or parts thereof; and civil engineering

45201 Residential buildings45202 Non-residential buildings45203 Construction of roads, bridges, tunnels, viaducts, highways, elevated highways, railways, airfields,

harbours, etc.45204 Construction of dams, irrigation system, drainage and sewage system, pipelines and other water projects45205 Communication and power line45206 Sports facilities including stadium, golf course, etc.45209 Other civil engineering

Building installation (including repairs)

45301 Plumbing, sewage and sanitary installation work45302 Electrical wiring and fitting work45303 Fencing and railing construction work45304 Lift and escalator construction work45305 Gas fitting construction work45306 Fire protection, security alarm and telecommunication systems installation work45307 Heating, ventilation, air conditioning and refrigeration work45309 Other building installation works n.e.c.

Building completion (including repairs)

45401 Building completion works45402 Painting and decorating45403 Floor sanding, finish carpentry, acoustical work and cleaning of the exterior, etc.45409 Other building completion works n.e.c.

Renting of construction or demolition equipment with operator

45500 Renting of construction and demolition equipment with operator


Appendix page -22

G WHOLESALE AND RETAIL TRADE

Sale of motor vehicles

50101 Wholesale of cars, vans and 4-wheel drives - new50102 Wholesale of cars, vans and 4-wheel drives - used50103 Wholesale of industrial and commercial vehicles - new50104 Wholesale of industrial and commercial vehicles - used50109 Wholesale of other motor vehicles n.e.c.50111 Retail sale of cars, vans and 4-wheel drives - new50112 Retail sale of cars, vans and 4-wheel drives - used50119 Retail sale of other motor vehicles n.e.c.

Maintenance and repair of motor vehicles

50201 Maintenance and repair of cars, vans and 4-wheel drives50202 Maintenance and repair of industrial and commercial vehicles

Sale of motor vehicles parts and accessories

50301 Wholesale of parts and accessories for cars, vans and 4-wheel drives50302 Wholesale of parts and accessories for industrial and commercial vehicles50303 Retail sale of parts and accessories for motor vehicles50401 Wholesale of motorcycles and related parts and accessories50402 Retail sale of motorcycles and related parts and accessories

Retail sale of automotive fuel (petrol and lubricants)

50500 Retail sale of automotive fuel

Wholesale on a fee or contract basis

51100 Wholesale on a fee or contract basis

Wholesale of agricultural raw materials, livestock, food, beverages and tobacco

51211 Wholesale of rubber51212 Wholesale of palm oil51213 Wholesale of livestock51214 Wholesale of lumber and timber51215 Wholesale of trees, shrubs potted51219 Wholesale of other agricultural products n.e.c.51221 Wholesale of meat, poultry and eggs51222 Wholesale of fish and other seafood51223 Wholesale of fruits51224 Wholesale of vegetables51231 Wholesale of rice, other grains, flour and sugar51232 Wholesale of dairy products51233 Wholesale of confectionery51234 Wholesale of biscuits, cakes, bread and other bakery products51235 Wholesale of coffee, tea and other beverages


Appendix page -23

51236 Wholesale of soft drinks and mineral water51237 Wholesale of beer, wines and spirits51238 Wholesale of tobacco, cigars, cigarettes, etc.51239 Wholesale of other foodstuffs [Example: mee, kueh teow, mee hoon, wantan skins and related foodstuffs (including

canned food, cooking oil, sugar, dairy products, etc.)]

Wholesale of household goods

51311 Wholesale of textiles, clothing, house linens, towels and blankets51312 Wholesale of footwear51321 Wholesale of sports goods and athletic goods and equipment51322 Wholesale of bicycles and parts thereof51323 Wholesale of games and toys51324 Wholesale of travelling and leather goods (except leather footwear and clothing)51325 Wholesale of handicrafts and artificial flowers51326 Wholesale of cut flowers and plants51391 Wholesale of pharmaceutical, orthopaedic and medical goods, perfumery, cosmetics and toiletries51392 Wholesale of books, newspapers, magazines and stationery51393 Wholesale of jewellery, watches, clocks and silverware51394 Wholesale of photographic equipment and supplies51395 Wholesale of optical goods51396 Wholesale of household hardware, kitchenware, chinaware, glassware, ornaments, etc.51397 Wholesale of household appliances, radio and television equipment, musical instruments, records and music

tapes51398 Wholesale of furniture, furnishings, wallpaper and floor coverings51399 Wholesale of other household goods (Example: cleaning material, fancy goods and other miscellaneous consumer

goods)

Wholesale of non-agricultural intermediate products, waste and scrap

51411 Wholesale of petrol, diesel, lubricants, etc.51412 Wholesale of liquified petroleum gas51419 Wholesale of other solid, liquid and gaseous fuels and related products (Example: charcoal, kerosene, paraffin,

firewood, etc.)51420 Wholesale of metals, metal ores and fabricated metals51431 Wholesale of logs, sawn timber, plywood, veneer and related products51432 Wholesale of construction materials, builders’ hardware, plumbing and heating equipment and supplies51491 Wholesale of fertilizers51492 Wholesale of metal scraps51493 Wholesale of non-metal materials51499 Wholesale of other intermediate products, waste and scrap n.e.c.

Wholesale of machinery, equipment and supplies

51511 Wholesale of telecommunication equipment and accessories51512 Wholesale of electrical and electronic components and wiring accessories51520 Wholesale of office machinery and business equipment (Example: cash register)51530 Wholesale of computer hardware, software and peripherals51591 Wholesale of industrial, agricultural, construction and civil engineering machinery and equipment51592 Wholesale of lifts, escalators, air conditioning, security and fire fighting equipment51593 Wholesale of marine and aircraft equipment and accessories and other transport equipment n.e.c.


Appendix page -24

51599 Wholesale of other machinery and equipment n.e.c.

Other wholesale

51911 Wholesale trade in aquarium fishes, pet birds and animals51912 Wholesale of animal/pet food51913 Wholesale of leather and PVC material51915 Wholesale trade in paper, cellophane products, packaging materials51916 Wholesale of agricultural and farm supplies (Example: nursery stock, seeds, horticultural, orchard supplies,

etc.)51919 Wholesale of other specific commodities n.e.c.51920 Non-specialized wholesale stores

Non-specialized retail trade in stores

52111 Provision stores52112 Supermarket52113 Mini market52114 Convenience stores52191 Department stores52192 Department store and supermarket52193 News agent and miscellaneous goods stores52199 Other retail sale in non-specialized stores n.e.c.

Retail sale of food, beverages and tobacco in specialized stores

52211 Retail sale of meat and poultry [fresh or frozen]52212 Retail sale of fish and other seafood52213 Retail sale of fruits52214 Retail sale of vegetables52221 Retail sale of rice, flour and other grains52222 Retail sale of confectionery (sweets, etc.)52223 Retail sale of biscuits, cakes, bread and other bakery products52224 Retail sale of beer, wine and spirits52225 Retail sale of soft drinks52226 Retail sale of tea, coffee and other beverages52227 Retail sale of tobacco, cigars and cigarettes, etc.52229 Retail sale of mee, kuey teow, mee hoon, wantan skins, and other foodstuffs (including canned food, cooking oil,

sugar, dairy products, etc.)

Other retail trade of new goods in specialized stores

52310 Retail sale of pharmaceutical, medical and orthopaedic goods, perfumery, cosmetic and toilet articles52321 Retail sale of textiles, linens, towels, blankets, etc.52322 Retail sale of articles of clothing, articles of fur and clothing accessories52323 Retail sale of footwear52324 Retail sale of leather goods and travel accessories52331 Retail sale of household utensils, kitchenware, chinaware, glassware, ornaments, etc.52332 Retail sale of electrical household appliances, radio and television equipment52333 Retail sale of household furniture and furnishings


Appendix page -25

52334 Retail sale of lighting and lighting accessories52339 Retail sale of household appliances articles and equipment n.e.c.52340 Retail sale of hardware, paint and glass52351 Retail sale of sports goods52352 Retail sale of bicycles52353 Retail sale of games and toys52354 Retail sale of musical instruments, music tapes, records, compact discs and video tapes52355 Retail sale of aquarium fishes52356 Retail sale of pet birds and animals and pet food52359 Retail sale of other recreational goods52360 Retail sale of computers, computer equipment and supplies, non-customized software and printers52370 Retail sale of telecommunication equipment52381 Retail sale of photographic equipment52382 Retail sale of spectacles and other optical goods52383 Retail sale of scientific and precision equipment52391 Retail sale of office supplies and equipment52392 Retail sale of watches, clocks, jewellery and silverware52393 Retail sale of liquified petroleum gas (cooking gas)52394 Retail sale of books, magazines, newspapers and stationery52395 Retail sale of flowers and other plants52399 Other retail sale in specialized stores n.e.c.

Retail sale of second-hand goods in stores

52401 Retail sale of second-hand books52402 Retail sale of second-hand electrical and electronic goods52403 Pawnshops52404 Retail sale of antique52409 Retail sale of second-hand goods n.e.c.

Retail sale not in stores

52511 Retail sale via mail order houses52512 Retail sale via direct selling52520 Retail sale via stalls and markets52590 Other non-store retail sale n.e.c.

Repair of personal and household goods

52601 Repair of footwear and other leather goods52602 Repair of electrical appliances and electronic goods52603 Repair of watches, clocks and jewellery52604 Repair of bicycles52609 Repair of othe rpersonal and household goods n.e.c.

H HOTELS DAN RESTAURANTS

Hotels; camping sites and other provision of short-stay accomodation

55101 Hotels


Appendix page -26

55102 Camping sites and other provision of short-stay accomodation

Restaurants, bars dan canteens

55211 Restaurants and restaurants cum night clubs55212 Fast food restaurants55213 Coffee shops55214 Cafes, snack bars (includes lunch counters and refreshment stands55215 Canteens55216 Food caterers55217 Pubs, bars, coffee houses, cocktail lounges and karaoke55219 Eating and drinking places n.e.c.55221 Food stalls/hawkers55222 Drink stalls/hawkers55223 Food and drink stalls/hawkers

I TRANSPORT, STORAGE AND COMMUNICATIONS

Transport via railways

60100 Train service

Other land transport

60211 Bus services (stage, mini and ekspress bus service)60212 Factory bus service60213 School bus service60214 Suburban railway passenger transport service (Example: LRT, KTM commuter and monorail)60219 Other scheduled passenger land transport n.e.c.60221 Taxi, car for hire [with driver] and limousine services60229 Other non-scheduled passenger land transport n.e.c.60230 Freight transport by road

Transport via pipelines

60300 Transport via pipelines (including gas, liquefied)

Sea and coastal transport

61101 Passenger transportation by sea-going vessels and ferries61102 Freight transportation by sea-going and coastal water vessels61103 Towing and pushing services61109 Other sea and coastal water transport n.e.c.

Inland water transport

61201 Boat and sampan passenger transport service61202 Inland water freight transport service61209 Other inland water transport n.e.c.

Scheduled air transport

62101 Passenger airline services - domestic and international


Appendix page -27

62109 Other scheduled air transport n.e.c. (Example: helicopter services)

Non-scheduled air transport

62201 Rental services of aircraft with or without operator/aircraft chartering62209 Other non-scheduled air transport n.e.c.

Supporting and auxiliary transport activities; activities of travel agencies

63011 Stevedoring services63019 Other cargo handling services n.e.c.63020 Storage and warehousing services63031 Railway operation services63032 Operation of parking facilities for motor vehicles63033 Highway, bridge and tunnel operation services63034 Vessel salvage and refloating services63035 Port operation services63036 Airport operation services (excluding cargo handling)63039 Other supporting transport activities n.e.c.63041 Travel agency and tour operator services (including tourist guide service)63042 Taxi/limousine boking service63049 Other activities of travel agencies and tour operators, and tourist assistance activities n.e.c.63091 Activities of freight forwarding/forwarding agencies63092 Activities of shipping agencies63099 Activities of other transport agencies n.e.c.

Post and courier activities

64110 National postal service64120 Courier activities other than national post activities

Telecommunications

64201 Telephone services (public and mobile)64202 Television and radio transmission services64203 Data communications service (including network operation)64204 Paging service64209 Other telecommunications services n.e.c.

J FINANCIAL INTERMEDIATION

Monetary intermediation

65110 Central banking65191 Commercial banks65192 Offshore banks65193 Merchant banks65194 Finance companies65195 Discount houses65196 Savings institutions (Example: Bank Simpanan Nasional, Housing co-operatives, Lembaga Urusan Tabung Haji)65197 Development finance institutions (Example: MIDF, Bank Pembangunan Malaysia, Bank Pertanian Malaysia,

Bank Industri Malaysia)

Appendix page - 28


65199 Other finance n.e.c.

Other financial intermediation

65910 Financial leasing companies65921 Factoring companies65922 Credit card services65929 Other credit services n.e.c.65991 Holding companies65992 Investment companies65993 Nominee companies65994 Unit trusts

Insurance and pension funding, except compulsory social security

66010 Life insurance (including life reinsurance)66021 Provident funding66022 Pension funding

General insurance (including reinsurance)

66031 Marine, aviation and transit insurance66032 Motor vehicle insurance66033 Fire and other property damage insurance66034 Accident and health insurance66035 Freight insurance66039 Other insurance n.e.c.

Activities auxiliary to finance except insurance and pension funding

67110 Financial market operational and regulatory service (Example: KLSE, SC, KLOFFE, CDS, KLC)67121 Stock, share and bond brokers67122 Commodity brokers and dealers67123 Gold bullion dealers67129 Other financial futures brokers and dealers67191 Foreign exchange service67192 Financial consultancy service67199 Activities auxiliary to finance n.e.c.

Activities auxiliary to insurance and pension funding

67201 Insurance brokerage and agency service67202 Insurance adjusting service67209 Other activities auxiliary to insurance and pension funding n.e.c.

K REAL ESTATE, RENTING AND BUSINESS ACTIVITIES

Real estate activities with own or leased property

70101 Real estate development

Appendix page - 29


70102 Real estate operations70200 Real estate activities on a fee or contract basis

Rental of transport equipment

71111 Private cars for hire71112 Rental of motorcycles71113 Rental and leasing of lorries, trucks, trailers and containers71114 Rental and leasing of caravans and campers71119 Rental of land transport equipment n.e.c.71121 Ship and boat leasing (including chartering)71129 Rental of water transport equipment n.e.c.71130 Rental of air transport equipment

Rental of other machinery and equipment

71210 Rental of agricultural machinery and equipment71220 Rental of construction and civil engineering machinery and equipment71230 Rental of office machinery and equipment (including computer)71290 Rental of other machinery and equipment n.e.c.

Rental of personal and household goods n.e.c.

71301 Rental of television sets, video cassette recorders and related equipment and supplies71302 Rental of furniture71303 Rental of video tapes (including compact discs and laser discs)71304 Rental of theatrical equipment71305 Rental of recreational goods n.e.c. (Example: bicycles, saddle horses, pleasure boats, sports equipment)71309 Rental of other personal and household goods n.e.c.

Computer and related activities

72100 Hardware consultancy72200 Software consultancy and supply72300 Data processing service72400 Database activities (including database development, data storage and data preparation)72500 Maintenance and repair or office, accounting and computing machinery72900 Other computer related activities

Research and experimental development on natural sciences and engineering

73101 Research and experimental development services on physical sciences73102 Research and experimental development services on chemistry and biology73103 Research and experimental development services on engineering and technology73104 Research and experimental development services on agricultural sciences73105 Research and experimental development services on medical sciences and pharmacy73109 Research and experimental development services on other natural sciences

Research and experimental development on social sciences and humanities

73201 Research and experimental development services on cultural sciences, sociology and psychology73202 Research and experimental development services on economics73203 Research and experimental development services on law


Appendix page -30

73204 Research and experimental development services on linguistics and other languages73209 Research and experimental development services on other social sciences and humanities

Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinionpolling; business and management consultancy

74110 Legal services74120 Accounting, book-keeping and auditing activities; tax consultancy74130 Market research and public opinion polling74141 Estate management consultancy services74142 General management consultancy services74143 Public relations consultancy services74144 Project management consultancy services74149 Other business and management consultancy services n.e.c.

Architectural, engineering and other technical activities

74211 Architectural consultancy services74212 Engineering consultancy services74213 Land and quantity surveying consultancy services74219 Other architectural and engineering activities and related technical consultancy services n.e.c.74220 Technical testing and analysis

Advertising

74300 Advertising

Business activities n.e.c.

74910 Labour recruitment and provision of personnel services74920 Investigation and security services74931 Building cleaning services74932 Disinfecting and exterminating services74940 Photographic services (commercial and consumer)74950 Packaging services on a fee or contract basis74991 Telephone answering services74992 Bill collecting, credit rating, direct mailing, mail advertisingand similar activities74993 Agency activities for engagements in entertainment or sports attractions74994 Duplicating services74999 Other business services n.e.c.

L PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY

Administration of the state and the economic and social policy of the community

75110 General [overall] public service activities75121 Administrative educational services75122 Administrative healthcare services75123 Administrative housing and local government services75124 Administrative recreational, cultural, arts and sports services75125 Administrative religious affairs services


Appendix page -31

75129 Other community and social affairs services75131 Domestic and international trade affairs75132 Agriculture and rural development affairs75133 Primary industries affairs75134 Public works affairs75135 Transport affairs75136 Energy, telecommunication and postal affairs75137 Tourism affairs75138 Human resource affairs75139 Other regulation of and contribution to more efficient operation of business affairs n.e.c.75140 Public service activities

Provision of services to the community as a whole

75210 Foreign affairs75220 Military and civil defence services75231 Police service75232 Prison service75233 Immigration service75234 National registration service75235 Judiciary and legal service75236 Fire-fighting service75239 Other public order and safety affairs related services75300 Compulsory social security activities

M EDUCATION

80101 Nurseries and kindergartens80102 Primary schools80210 General secondary education80211 Primary and secondary schools80220 Technical and vocational secondary education80301 College and university education80302 Commercial and other technical institutes80303 Nursing schools80901 Driving schools80902 Music and dancing schools80909 Adult and other vocational education n.e.c.

N HEALTH AND SOCIAL WORK

Human health activities

85110 Hospital services85121 Medical services; example: private clinics (excluding hospital services and paramedic services such as midwife)85122 Dental services85191 Nursing home services85192 Physiotherapy and occupational therapy services85193 Herbalists and homeopathy services85194 Ambulance services


Appendix page -32

85199 Human health services n.e.c.

Veterinary activities

85200 Veterinary services

Social work activities

85311 Welfare services for children (Example: orphanage)85312 Services of homes for the aged85313 Women’s refuge operations85314 Juvenile homes services85315 Home for the handicapped operations85316 Drug rehabilitation homes services85319 Other social work with accomodation85321 Counseling service85322 Alcoholics anonymous society operations85324 Voluntary welfare services for the collection and allocation of funds for welfare purposes85325 Child day care service85329 Other social work activities n.e.c.

O OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES

Sewage and refuse disposal, sanitation and similar activities

90001 Sewage, sanitation and similar activities90002 Refuse disposal services90003 Industrial waste collection and disposal services

Activities of business, employers and professional organizations

91110 Activities of business and employers’ organizations91120 Activities of professional organizations91200 Activities of trade unions91910 Activities of religious organizations91920 Activities of political organizations91991 Civic betterment and community facility support services (including rotary club)91992 Special group advocacy services91993 Services provided by youth associations91999 Other services provided by membership organizations n.e.c.

MOTION PICTURE, RADIO, TELEVISION AND OTHER ENTERTAINMENT ACTIVITIES

92111 Motion picture and video production92112 Motion picture and video distribution92120 Motion picture projection92131 Production of radio programmes92132 Production of television programmes


Appendix page -33

92141 Theatrical producer, singer group band and orchestra entertainment services92142 Services provided by authors, composers, sculptors, entertainers and other individual artists92149 Ancillary theatrical services n.e.c.92191 Circus, amusement park and similar attraction services92192 cabarets, discotheques and karaoke lounges92199 Other entertainment activities n.e.c.

News agency activities

92201 Printed news supply services92202 Picture supply services92209 Other news agency services

Library, archives, museums and other cultural activities

92310 Library and archives activities92320 Museum activities and preservation of historical site and buildings92330 Botanical and zoological gardens and nature reserves activities

Sporting and other recreational activities

92411 Activities of country and golf clubs92412 Activities of water sports and recreation clubs except country and golf clubs92413 Equestrian clubs92414 Sports event promotions and organizations92415 Sports facility operations services92419 Other sporting services92491 Casting activities [motion pictures, television or theatre productions, recording studios]92492 Recording or taping of sound92493 booking agency activities [in connection with theatrical productions entertainment attractions]92494 Recreation park and beach services92495 Gambling and betting activities92499 Other recreational activities n.e.c.

Other service activities

93010 Washing and (dry-) cleaning of textile and fur products93021 Men’s hair dressing services93022 Ladies’ hair dressing services including services of unisex saloon93023 Beauty services93030 Funeral and related activities93091 Friendship, penpal, matchmaking and dating services93092 Services of massage parlours and health centres (Example: spa, sauna baths)93093 Social escort services93099 Other service activities n.e.c.

Private households with employed persons

95000 Private households with employed persons

Extra-territorial organizations and bodies

99000 Extra-territorial organizations and bodies

NOTE : n.e.c. - not elsewhere classified

Appendix page - 34


1/2002 Deduction For Bad & Doubtful Debts And 02.04.2002Treatment Of Recoveries

7/2001 Basis Period For Business & Non-Business Source 30.04.2001(Companies)

6/2001 Basis Period For A Business Source (Individuals & 30.04.2001Persons Other Than Companies/Co-operatives)

5/2001 Basis Period For A Business Source 30.04.2001(Co-operatives)

4/2001 Basis Period For A Non-Business Source 30.04.2001(Individuals & Persons Other Than Companies)

3/2001 Appeal against an assessment 18.01.2001

2/2001 Computation Of Initial & Annual Allowances In 18.01.2001Respect Of Plant & Machinery

1/2001 Ownership Of Plant And Machinery For The 18.01.2001Purpose Of Claiming Capital Allowances

8/2000 Wilful Evasion Of Tax And Related Offences 30.12.20007/2000 Providing Reasonable Facilities And Assistance 16.06.2000

6/2000 Keeping Sufficient Records 30.06.2001(Persons Other Than Companies Or Individuals) - Revised

6/2000 Keeping Sufficient Records 01.03.2000(Persons Other Than Companies Or Individuals)

5/2000 Keeping Sufficient Records 30.06.2001(Individuals & Partnerships) - Revised

5/2000 Keeping Sufficient Records 01.03.2000(Individuals & Partnerships)

4/2000 Keeping Sufficient Records 30.06.2001(Companies And Co-operatives) - Revised

4/2000 Keeping Sufficient Records 01.03.2000(Companies And Co-operatives)

3/2000 Basis Period For A Business Source (Individuals & 01.03.2000Persons Other Than Companies/Co-operatives)

2/2000 Basis Period For A Business Source 01.03.2000(Companies & Co-operatives)

1/2000 Basis Period For A Non-Business Source 01.03.2000

Issued/UpdatedNo. Subject Matter Of Public Ruling

5/2004 Double Deduction Incentive On Research Expenditure 30.12.2004

4/2004 Employee Share Option Sheme Benefit 09.12.2004

3/2004 Entertainment Expense 08.11.2004

2/2004 Benefits-In-Kind 08.11.20041/2004 Income From Letting Of Real Property 30.06.20042/2003 “Key-Man” Insurance 30.12.20031/2003 Tax Treatment Relating To Leave Passage 05.08.2003

APPENDIX H : DIRECTOR GENERAL’S PUBLIC RULINGS

Compliance

Yes No

Appendix page - 35


A12

CP 30

1

✁

A2

A3

A4

A5

A6

A7

A8

A9

A10

A11

,,,

,,,

,,,

,,,

,,,

,,,

,,,

4

3

2

5

,,,

,,,

,,,

,,,

,,,

A1

,,,

,,,

,,,

,,,

,,,

,,,

,,,

,,,

,,,,,,

,,,

-(

Name of Partnership

APPORTIONMENT OF PARTNERSHIP INCOME

PARTICULARS OF PARTNER

Name of Partner

Tax Reference No : OG/SG/TA/TC/TP/F/J/C/CS/D

Identity Card No./Passport No./Company Registration No.

Share Basis of Apportionment

*Original apportionment

*Amended apportionment **Amendment No.

*Enter 'X' in the relevant box State which amendment if there is anyamendment in the current year

Note : Prepare one CP 30 for each partner

PART A : APPORTIONMENT OF BUSINESS INCOME/LOSS

Divisible income/loss

Business 1 Business 2

(Enter "X" if value is negative) (Enter "X" if value is negative)

ADD: PARTNER'S BENEFITS

Allowances, salaries,bonuses, EPF

Withdrawal of stock

Cash withdrawal

Travelling/Accomodation

Benefit of motor vehicles

Telephone

Medical

Fees

General expenses

TOTAL (A2 TO A11)

Interest

1

,,,

Year of Assessment D - Reference No.

)

**

Appendix page - 36


C1

C2

C3

,,,

A18

A19

A20

A21

A22

A23

D1

D2

D3

D4

D5

D6

D7

D8

B1

B2

B3

C4

A17

A16

A15

A14

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D

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Business 1


Balancing charge


Schedule 7A Allowance

Increased Exports Allowancefor Qualifying Services

Tax Reference No.Partnership 1 Partnership 2

Adjusted Income/loss

(Enter "X" if value is negative) (Enter "X" if value is negative)

Balancing charge


Schedule 7A Allowance

Increased Exports Allowancefor Qualifying Services

PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINALPARTNERSHIP AND OTHER PARTNERSHIPS

Malaysian DividendsDivisible Dividends Tax deducted

Dividends from countries withavoidance of double taxationagreementDividends from countries withoutavoidance of double taxationagreement

PART C : APPORTIONMENT OF OTHER INCOME

Divisible income Section 110 tax deduction (others)Interest and discounts

Rents, royalties and premiums

Other income not listed

Additions pursuant toparagraph 43(1)(c)

PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS

Qualifying prospecting expenditure - Schedule 4and paragraph 44(1)(b)

Qualifying farm expenditure - Schedule 4Aand paragraph 44(1)(b)

Gift of money to the Government, State Government,local authorities or approved institutions and organisations

Gift of artefacts, manuscripts or paintings

Gift of money to libraries

Gift of money or contribution in kind for providing facilities inpublic places for the benefit of disabled personsGift of money or medical equipment to any healthcarefacility approved by the Ministry of Health

Gift of paintings to the National Art Gallery or anystate art gallery

2

A13 Adjusted income/loss( A1 + A12 ) ,,,

Business 2


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Date post:	12-Feb-2020
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