Guidebook - Lembaga Hasil Dalam Negeri Malaysia

C041GuidebookForm C1 - Income Tax Form Of A Co-operative Society

INLAND REVENUE BOARD

2004Self Assessment System

Name ofCo-operativeSociety

Chargeable income A1

Tax on the first

Tax on the balance

TaxReference No. Electronic Filing

1 = Yes

2 = No

(Declare in Ringgit Malaysia currency)

Employer's No.Opening Dateof Accounts

Closing Date ofAccounts

1 = Yes

2 = No

Compliance withPublic Rulings

INCOME TAX COMPUTATION [AT CO-OPERATIVE SOCIETY RATE (Refer to the schedule provided)]

At Rate (%)

CS

E

5

6

7

--

Day Month Year

--

Day Month Year

--

PART A : TAX PAYABLE

, , ,A1

A2

A2a

A2b , , , , , ,

. , ,

1

2

3

4

C1

Fixed assets

Other expenses

Loan interest

Salaries and wages

Rental

Bad debts

L13

L14

L15

L16

L17

Non-allowable expenses

Net profit/loss

TOTAL EXPENSES L18

L19

L20

( Enter "X" if value is negative )

Motor vehicles

Plant and machinery

Land and buildings

L21

L22

L23

, , , , , , , , , , , , , , ,

, , , , , , , , ,

, , , , , , , , ,

L13

L14

L15

L16

L17

L18

L19

L20

L21

L22

L23

Form C1 Guidebook Self Assessment System

i

PREFACE

The Inland Revenue Board (IRB) of Malaysia appreciates your effort in carrying out your responsibilty in thesettlement of income tax. Your tax contribution has assisted in the development and improvement of thenational socio-economic status.

To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the governmenthas entrusted its faith in them to assess and settle their income tax with the introduction of the SelfAssessment System commencing from the year of assessment 2004 for individuals and non-corporatetaxpayers. IRB of Malaysia has provided the following guides to assist in the self assessment:

(a) Form C1

Guide on how to report the income and compute the income tax.

Detailed explanation on filling out this form is provided in Part I of this Guidebook.

(b) Working Sheets

11 Working Sheets (HK-PC1 to HK-C31) have been prepared for easier computation before specificinformation is transferred to the Form C1.

Detailed explanation for every Working Sheet is available in Part II of this Guidebook.

(c) Appendices

15 Appendices (Appendix A1 to I) are provided to assist in the computation of adjusted income andthe preparation of other information required to complete the Form C1.

Detailed explanation is given in Part II of this Guidebook and relevant appendices.

(d) GuidebookThe Guidebook is provided to assist and enable the taxpayer in computing correctly, completing theForm C1 and preparing relevant documents for the purpose of examination.

IRB of Malaysia is ready to assist in the self assessment and provide explanation in completing the FormC1, Working Sheets and Appendices. The Form C1 must be completed and submitted to IRB of Malaysiawithin the stipulated period. A duly completed Form C1 shall be deemed a notice of assessment.


ii

CONTENTS OF GUIDEBOOK

ITEM Page

Foreword i

Part 1 — Form C1

Basic Particulars 1

Part A: Tax Payable 2

Part B: Summary Of Tax And Payments 5

Declaration 5

Part C: Statutory Income, Total Income And Chargeable Income 5

Statutory Business Income 5

Statutory Partnership Income 6

Expenses 8

Part D: Special Deductions, Double Deductions And Further Deductions 10

Part E: Claim For Capital Allowances 10

Part F: Claim For Losses/Tax Rebate 11

Part G: Incentive Claim 11

Part J: Preceding Year’s Income Not Declared 12

Part K: Disposal Of Shares In A Real Property Company And DisposalOf Real Property Subject To Real Property Gains Tax Provision 12

Part L: Financial Particulars Of Co-operative Society 12

Part M: Particulars Of Withholding Taxes 15

Part N: Particulars Of Co-operative Society 16

Part P: Particulars Of The Firm And Signature Of The Person WhoCompletes This Form 17

Part II – Appendices and Working Sheets

Introduction 18

Separation Of Income By Source 19

APPENDIX A1 20

Gross Business Income 22

Allowable Expenses 23

Non-allowable Expenses 23

REMINDER 25

Adjustment of income or expenses 25

Contract/Subcontract payments (exceeding RM100,000), commission and rents(exceeding RM50,000); and other contract payments for services to residents(exceeding RM50,000) 25

Contract payments to non-residents (receipts by non-resident contractors—section 107A applies) 25


iii

ATTENTION

❑ Please ensure that all boxes/spaces in the Form C1 are filled.For items which are not applicable, please indicate ‘—’ in the last three (3) boxes.

Example:

Any space left empty shall be deemed incomplete.

❑ Please use block letters when filling out the Form C1.

❑ Use one box for each alphabet or digit.

Management fees to residents 25

Professional, technical or management fees and rents to non-residents(section 4A income) 25

Allocation of charges or expenses by head office to branch in Malaysia 26

Overseas trips 26

Housing developers 26

Guidelines and application forms for incentive claims 26

APPENDIX A2 — COMPUTATION OF ADJUSTED INCOME FROM LIFE INSURANCE BUSINESS 26

Separation of income by source 26

Usage of business identification 26

Usage of Appendix A2 27

APPENDIX A3 — COMPUTATION OF ADJUSTED INCOME FROM GENERAL INSURANCEBUSINESS 28

Separation of income by source 28

Usage of business identification 28

Business identification for composite insurance business 28

Usage of Appendix A3 28

OTHER APPENDICES 29

WORKING SHEETS 30

ITEM Page

,,,


1

Part I Form C1

BASIC INFORMATION

Item Subject Explanation Working AppendixSheet

1 Name of Name of co-operative society as registered with the - -Co-operative Companies Commission of Malaysia. If there is anySociety change in name, please indicate the former name in

parenthesis.

2 Tax Reference Income tax reference number. - -No. Example: CS 2502365-01

3 Employer’s No. Employer’s E file reference number. Where there is - -more than one file, indicate the original file referencenumber.Example: E 2021544-02

4 Compliance with Enter “1” for full compliance with Public Rulings or “2” - HPublic Rulings if one or more rulings are not complied with.

5 Electronic Filing Option for electronic filing of income tax form in the - -following year of assessment.

6 Opening Date Commencement date of financial year of the - -of Accounts co-operative society.

7 Closing Date Closing date of financial year of the co-operative - -of Accounts society.


2

PART A : TAX PAYABLE


A1 Chargeable Amount computed from item C32 of Part C Form C1. - -income Enter “0” if no chargeable income.

A2 Income Tax Chargeable income excluding income from inward - -Computation re-insurance, offshore insurance, life insurance and[At Co-operative other income taxed at fixed rate, is computed bySociety Rate] reference to the tax schedule and example given

below.

TAX SCHEDULE

CATEGORY RANGE OF TAX COMPUTATION RATE TAXCHARGEABLE RM % RM

INCOME(a) (b) (c) (d)

A 1 - 20,000 First 20,000 0 0

B 20,001 - 30,000 Next 10,000 3 300

C First 30,000 300 30,001 - 40,000 Next 10,000 6 600

D First 40,000 900 40,001 - 50,000 Next 10,000 9 900

E First 50,000 1,800 50,001 - 75,000 Next 25,000 12 3,000

F First 75,000 4,800 75,001 - 100,000 Next 25,000 16 4,000

G First 100,000 8,800100,001 - 150,000 Next 50,000 20 10,000

H First 150,000 18,800150,001 - 250,000 Next 100,000 23 23,000

I First 250,000 41,800250,001 - 500,000 Next 250,000 26 65,000

J First 500,000 106,800500,001 and above For every next ringgit 28 .............

K Deduction allowed against income based on the totalamount of members’ funds 8 .............


3


A2a Tax on the first Method of tax computation: - -Match the amount of chargeable income from item A1Form C1 (excluding income taxed at fixed rate) to therange of chargeable income provided in the taxschedule.

A2b Tax on the Example:balance Chargeable income as per item A1 RM 67,657,957

Use the tax schedule to compute as follows:Tax on the first RM 500,000 RM 106,800.00Tax on the balance RM 67,157,957 at 28% RM 18,804,227.96Total income tax RM 18,911,027.96

Fill in items A2a and A2b of the Form C1 as follows:

Tax on the first

Tax on the balance

A3 Income Tax The portion of chargeable income consisting of - -Computation income from inward re-insurance, offshore insurance,(At Fixed Rate) life insurance and other income taxed at fixed rate, is

computed under items A3a, A3b and A3c according tothe rate applicable.

A3a Apportionment Amount of chargeable income subject to tax at the HK-PC9 -of chargeable rate of 5% (Refer to Schedule 1 ITA 1967).income - 5%

Example: Income from offshore insurance andinward re-insurance business

Income tax = RM 50,000 x 5%= RM 2,500

A3b Apportionment Amount of chargeable income subject to tax at the HK-PC9 -of chargeable rate of 8% (Refer to Schedule 1 ITA 1967).income - 8%

Example: Income from the life fund of a lifeinsurance business

Income tax = RM 88,888 x 8%= RM 7,111.04

A3c Apportionment Amount of chargeable income subject to tax at rates HK-PC9 -of chargeable other than the rates indicated in items A3a and A3b.income - atother rates

A4 Total Income Sum of items A2a, A2b, A3a, A3b and A3c. - -Tax

. , , 4 0 8 8 1 2 2 7 6 9

, , 0 0 0 8 1 6

, , 6 9 1 7 7 7 5 5

, , 5 0 0 0 0 0

At Rate (%)

2 8


4

A5 Section 6B Refer to section 6B ITA 1967. HK-F6 -rebate If the rebate exceeds the total income tax, enter

amount A4 in this box.

Excess rebate (actual rebate minus amount A4) mustbe indicated in item F2 Form C1.Adjustment may be done on Working Sheet HK-F6.

A6 Total A4 minus A5. - -

A7 Section 110 Enter the total tax deducted from Appendix B1 in this - B1tax deduction box.(dividends)

A8 Section 110 Enter the total tax deducted from item B Appendix B2 in - B2tax deduction this box.(others)

A9 Section 132 Tax relief in respect of income remitted to Malaysia on - Ftax relief which tax has been imposed in the country of origin.

Refer to Appendix F for the list of countries which haveDouble Taxation Agreement with Malaysia.

Original documents pertaining to the income and taxdeducted in the country of origin should be properly keptfor the purpose of examination.

Enter the amount from item B Appendix B3 in this box. - B3

A10 Section 133 Tax relief in respect of income remitted to Malaysia ontax relief which tax has been imposed in the country of origin.

These countries do not have any Double TaxationAgreement with Malaysia.Original documents pertaining to the income and taxdeducted in the country of origin should be properly keptfor the purpose of examination.Use Appendix B4 to list out the income and foreign tax - B4deducted as well as compute the section 133 tax relief.

Enter the amount from item B Appendix B4 to this box.Refer to the provision of Schedule 7 ITA 1967 regardingthe method of computation.

A11 Total Sum of amounts from item A7 to A10. - -Deductions/Reliefs

A12 Tax Payable A6 minus A11. - -Payment need not be made if the amount computed isless than RM 25.00 as provided by the waiver insubsection 95(1) ITA 1967.

A13 Tax Repayable A11 minus A6. - B1, B2,

This item is relevant only if the total deductions and reliefs B3 and B4in item A11 exceeds amount A6.Submit Apppendices B1, B2, B3 and B4 (whichever isapplicable) together with the Form C1.



5

PART B : SUMMARY OF TAX AND PAYMENTS


B1 Tax payable Amount from item A12. - -

Enter “0” if the co-operative society is entitled to a taxrefund as per item A13.

B2 Instalments Enter the amount as per the statement of tax - -paid payments (Form CP208).

B3 Balance of B1 minus B2. - -tax payable Balance of tax payable must be settled within the

stipulated period. Use the payment slip attached tothe Form C1.

B4 Tax paid in B2 minus B1. - -excess

DECLARATION

PART C : STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME

This declaration must be made by a person responsible for/on behalf of, and designated by the co-operativesociety as required under section 75 ITA 1967. If the form is not affirmed and duly signed, it shall be deemedincomplete and returned to the co-operative society. Penalty will be imposed in case of late resubmission ofthe form to IRB of Malaysia.

Statutory Business Income

Five (5) spaces have been made available in the Form C1 for five (5) businesses. If more than five (5)businesses are carried on, please submit attachment(s) together with the Form C1.

Reconciliation of tax payable and tax paid (through instalment scheme) must be made in this section. Astatement of payments will be issued to the co-operative society shortly after the last instalment is made orsupposed to have been made.


6

C1 Statutory Business 1 as determined according to the - -Business explanation in Part II.Income (Page 19 - Separation Of Income By Source)(Business 1)

C1 Business Refer to Appendix G for the business code in respect - GCode of Business 1.

C1 Amount Transfer amount from the working sheet to this box. HK-PC1 A1, A2or or

Enter “0” for adjusted loss. HK-PC9 A3(whichever (whichever

is isapplicable) applicable)

C2 Business 2 Same explanation as for item C1. Refer to Refer toitem C1 item C1





Statutory Partnership Income

Five (5) spaces have been made available in the Form C1 for partnership businesses. If the co-operativesociety is a partner for two or more partnerships, the partnerships must be designated as Partnership 1,Partnership 2 and so on. This order is permanent and must be retained until any of the partnership businessceases.

C6 Statutory Partnership 1 as designated. - -PartnershipIncome(Partnership 1)

C6 Tax Reference Indicate the partnership tax reference number. - -No. Example: D 2345677-09

C6 Amount Enter the adjusted amount or adjustment computed by HK-PC1 -IRB of Malaysia as per CP30.Use Working Sheet HK-PC1 (page HK-PC1/2: 1-2) tocompute the statutory income.Transfer amount C from the working sheet to this box.

C7 Partnership 2 Partnership 2 as designated (if relevant). HK-PC1 -Same explanation as for item C6.

C8 Partnership 3 Same explanation as for item C6. HK-PC1 -




7


C11 Total Sum of all business income from item C1 to C5 and - -all partnership income from item C6 to C10.

C12 Business loss Business loss not absorbed by the previous year’s HK-F1 -brought forward income.

If amount C12 exceeds amount C11, enter amountC11 in this box.

Balance of loss is entered in item F1 Form C1.

Enter “0” in this box if there is no loss broughtforward.

C13 Aggregate C11 minus C12. - -statutoryincome frombusinesses

C14 Dividends Amount from Working Sheet HK-C14. HK-C14 B1, B3, B4

C15 Interest and Amount from Working Sheet HK-C15. HK-C15 B2, B3, B4discounts (whichever

isapplicable)

C16 Rents, royalties Transfer the amount from Working Sheet HK-C15 HK-C15, B2, B3,and premiums and HK-C16 to this box. HK-C16 B4, B5

(whicheveris

applicable)

C17 Other income Other taxable income not falling under items C14 toC16. - -

C18 Additions The following earnings/proceeds are deemed income - -pursuant to and must be taken into account as aggregate incomeparagraph of the co-operative society.43(1)(c)

- These earnings/proceeds are in relation to:

expenditure on prospecting operations underSchedule 4 ITA 1967.

qualifying farm expenditure under Schedule 4A.

- The earnings/proceeds are taken into account in thetax computation if claims for such expenditure havepreviously been made.

- Refer to paragraph 43(1)(c), paragraph 16Schedule 4 and paragraph 7 Schedule 4A beforecomputing the amount of income to be included asaggregate income of the co-operative society.

- Enter the computed amount in this box.



8

C19 Aggregate Sum of all statutory income from item C14 to C18. - -statutoryincome fromother sources

C20 Aggregate C13 plus C19. - -Income

C21 Current year Use Working Sheet HK-F1 to compute the adjusted HK-F1 A1business loss (if applicable).losses

Adjusted business loss is to be computed accordingto the Appendix A1 format. If the co-operative societycarries on more than one business, add all adjustedlosses and enter the amount in item D Working SheetHK-F1.

Amount C21 is restricted to the amount C20. Ifamount C21 exceeds amount C20, enter amount C20in this box

C22 Total C20 minus C21. - -

Expenses

By virtue of legal provisions, the following expenses are deductions allowable against the aggregate incomeof the co-operative society. Fill in relevant items only if the co-operative society qualifies for any of thefollowing claims.


C23 Prospecting - Refer to the provisions of paragraph 44(1)(b) and - -Schedule 4 and Schedule 4 to determine the eligibility.paragraph44(1)(b) Refer to paragraph 5 Schedule 4 on the method of

computation.

The computation must be properly kept forexamination.

Enter the amount of claim (balance from previousyears and current year claim) in this box.

This amount is restricted to the amount C22.

Any balance not absorbed by item C22 is to beentered in item G1.

C24 Qualifying farm Refer to the provisions of paragraph 44(1)(b) and - -expenditure - Schedule 4A to determine the eligibility.Schedule 4Aand paragraph Compute according to paragraphs 2, 3 and 444(1)(b) Schedule 4A.



9

Refer to the explanation for item C23. - -

Enter any unabsorbed balance in item G2.

C25 Pre-operational Not applicable to co-operative societies. - -businessexpenditure -Schedule 4Band paragraph44(1)(b)

C26 Deduction for Not applicable to co-operative societies. - -approved foodproductionexpenditure -Schedule 4Cand paragraph44(1)(b)

C27 Total C22 minus ( C23 to C26 ). - -

Enter “0” if the value is negative.

C28 Donations Refer to subsections 44(6), 44(6A), 44(8) and 44(11) on - -(monetary gifts/ the eligibility to claim.contributions) Add all donation claims.

This amount is restricted to the amount C27.

Retain original donation receipts and written proofpertaining to the claim for the purpose of examination.

C29 Total Income C27 minus C28. - -

C30 Deduction under Compute this deduction on Working Sheet HK-C30. HK-C30 -subsection65A(a)

C31 Deduction under Compute this deduction on Working Sheet HK-C31. HK-C31 -subsection65A(b)

C32 Chargeable C29 minus ( C30 plus C31 ). - -Income



10

PART D : SPECIAL DEDUCTIONS, DOUBLE DEDUCTIONS AND FURTHER DEDUCTIONS


D1 Claim Code Enter the claim code and amount. - Dto and Amount

D10

D11 Total Claimed Add amounts from item D1 to D10. - -

This section provides the space for the report of listed items claimed in the computation of adjusted incomeand statutory business income. Refer to Appendix D to determine the type of claim and relevant claim code.These claims are divided into three (3) categories namely:

(1) Special deductions - code 101 to 123

(2) Further deductions - code 201 to 215(3) Double deductions - code 301 to 306

Amount claimed should be taken from the computation of adjusted income in Appendix A1. Fill in the boxesof this section and use the appropriate claim code. The amount entered for expenses listed under “furtherdeductions” is the additional deduction (original amount of expenditure is not taken into account).

PART E : CLAIM FOR CAPITAL ALLOWANCES


E1 Business Number 1 (referring to business 1 in item C1) HK-PC1 -and

E1a Amount Current year capital allowance claimed for business HK-PC9Claimed 1. Refer to the relevant working sheet regarding the (whichever

amount. isapplicable)

E1b Balance Balance of capital allowance not absorbed by theCarried current year income from business 1. Enter “0” ifForward none.

E2 to Same explanation as for item E1 for business 2 to 5.E5

E6 Partnership Number 1 (referring to partnership 1 in item C6 Form HK-PC1 -C1.

E6(a) Amount Current year capital allowance claimed for partnershipClaimed 1 in Working Sheet HK-PC1.

E6(b) Balance Balance of capital allowance not absorbed by theCarried current year income from partnership 1. Enter “0” ifForward none.

E6 to Same explanation as for item E6 for partnership 2 to 5.E10

Spaces are provided in this section for the report of capital allowances claimed in the computation of statutorybusiness income.


11

PART F : CLAIM FOR LOSSES / TAX REBATE


F1 Business/ Use Working Sheet HK-F1 to compute the adjusted HK-PC1 -Partnership loss. andlosses HK-PC9

Enter the balance of loss not absorbed in this box. (whicheverEnter “0” if losses are fully absorbed. is

applicable),Refer to the explanation for item C21 also. HK-F1

F2 Section 6B Compute the adjustment on Working Sheet HK-F6. HK-F6 -rebate

Enter the balance of rebate not absorbed by itemA5 Form C1, in item F2 of the same form.

Enter “0” if none.

This section provides the space for reporting business losses carried forward to be deducted from thesubsequent year(s) business income.

PART G : INCENTIVE CLAIM


G1 Schedule 4 Refer to the explanation for item C23. - -expenditure

Balance of expenditure not absorbed by item C23(balance carried forward) is to be entered here.

Enter “0” if there is no balance.

G2 Schedule 4A Refer to the explanation for item C24. - -expenditure

Balance of expenditure not absorbed by item C24(balance carried forward) is to be entered in this box.


G3 Schedule 4B Not applicable to co-operative societies. - -expenditure


12

PART J : PRECEDING YEAR’S INCOME NOT DECLARED


J1 Preceding Use Working Sheet HK-J to report this income and the HK-J -year’s relevant tax computed.chargeableincome (if Enter “0” if none.any)

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


K1 Any disposal Disposal made in the basis period. - -of shares and/or real property?

K2 Has the Disposal made in the basis year must be reported - -disposal been within one month from the date of disposal.declared to IRBof Malaysia?If K1 = 1

PART L : FINANCIAL PARTICULARS OF CO-OPERATIVE SOCIETY


L1 Business code Fill in the business code (refer to Appendix G) for the - Gmain business. If there is more than one business,enter the code for the business with the highestturnover.

L2 Sales or Total gross income including accrued income. - -turnover

L3 Opening stock Opening stock of finished goods as per Trading - - Account.

L4 Purchases Total gross purchase minus discounts and rebates - -and cost of pertaining to the main business, L1 and cost ofproduction production as per Manufacturing Account.

L5 Closing stock Closing stock of finished goods as per Trading - -Account.


13


L6 Cost of sales L3 plus L4 minus L5. - -


L7 Gross profit/ L2 minus L6. - -gross loss

Enter “X” if value is negative.

L8 Other business Total gross income from business sources other than - -income L1.

L9 Rental income Total rental income. - -

L10 Interest Total income from interest. - -

L11 Dividends Total dividend income. - -

L12 Other income Total gross income from all non-business sources - -other than those in items L9 to L11.This includes the portion of extraordinary gains liableto tax and income under subsection 4(f).

L13 Loan interest Total expenditure on interest except interest on hire- - -purchase and lease.

L14 Salaries and These include bonuses, allowances, overtime pay and - -wages leave pay as per Profit and Loss Account.

L15 Rental Total expenditure on rental of premises, land, motor - -vehicles, equipment and other rental claimed as perProfit and Loss Account.

L16 Bad debts Trade debts written off. - -

L17 Other Amount claimed as per Profit and Loss Account. - -expenses

L18 Total Expenses Sum of expenses from item L13 to L17. - -

L19 Net profit/loss Net profit or loss as per Profit and Loss Account. - -

L20 Non-allowable Refer to paragraph 1.2.3 Part II of this Guidebook. - -expenses

L21 Motor vehicles Original cost of fixed assets or the latest revaluation - -(not net book value). The value taken into account isthe book value before depreciation.


L22 Plant and Same explanation as for item L21. - -machinery

L23 Land and Same explanation as for item L21. - -buildings


14


L24 Other fixed Same explanation as for item L21. - -assets

L25 Total Fixed Sum of amounts from item L21 to L24. - -Assets

L26 Investments Cost of investments and fixed savings. - -

L27 Stock Amount as per Balance Sheet. - -

L28 Trade debtors Trade debtors as per Balance Sheet. - -

L29 Other debtors Other debtors as per Balance Sheet. - -

L30 Cash in hand Amount as per Balance Sheet. - -

L31 Cash at bank Amount as per Balance Sheet. - -

L32 Other current Current assets other than those in items L27 to L31. - -assets

L33 Total Current Total of current assets from item L27 to L32. - -Assets

L34 Total Assets Sum of items L25, L26 and L33. - -

L35 Trade creditors Amount as per Balance Sheet. - -

L36 Other creditors Creditors other than trade creditors and loans from - -directors.

L37 Other liabilities Amount as per Balance Sheet. - -

L38 Total Liabilities Sum of items L35 to L37. - -

L39 Capital Amount as per Balance Sheet. - -

L40 Total Liabilities L38 plus L39. - -And Capital /Funds

L41 Amount of Members’ funds as at the first day of the basis period. - -Members’Funds at the Refer to paragraph 12(2) Schedule 6.first day of thebasis period

L42 Amount Total amount transferred or paid during the basis - -transferred to period to an educational institution or co-operativethe Statutory organisation or Co-operative Education Trust Fund.Reserve Fundduring the basis Refer to subsection 65A(a).period pursuantto subsection65A(a)

L43 Amount An amount equal to eight per cent (or such percentage - -pursuant to as may be prescribed) of the members’ funds.subsection65A(b)


15

PART M : PARTICULARS OF WITHHOLDING TAXES


M1 107A Section 107A withholding tax. HK-M -

Gross Amount PaidGross amount paid to non-resident contractors inrespect of the service portion of the contract inaccordance with section 107A.

Total Tax Withheld and Remitted to IRB ofMalaysia10% on the gross amount [paragraph 107A(1)(a)]

Plus3% on the gross amount [paragraph 107A(1)(b)].

(Regulations and procedures regarding the remittanceto IRB of Malaysia have to be complied.)

Net Amount PaidGross amount

LessTotal tax withheld and remitted to IRB of Malaysia.

M2 109 Section 109 withholding tax tax rate as determined HK-M -by the Avoidance of Double Taxation Agreement.(Refer to Appendix F)

Gross Amount PaidTotal Tax Withheld and Same explanationRemitted to IRB of Malaysia as for item M1Net Amount Paid

M3 109A Section 109A withholding tax 15% HK-M -


M4 109B Section 109B withholding tax tax rate as HK-M -determined by the Avoidance of Double TaxationAgreement.(Refer to Appendix F)



16

PART N : PARTICULARS OF CO-OPERATIVE SOCIETY


N1 Address of Main business address. - -Main Business

N2 Correspondence Address to be used for any correspondence with IRB - -Address of Malaysia.

N3 Address of Address of premise where business is carried on. - -BusinessPremise

N4 Date Registered Date on which co-operative society is registered. - -

N5 Place of Place at which co-operative society is registered. - -Registration

N6 Name of Bank Name of bank where the co-operative society’s - -account is kept.

N7 Bank Account Bank account number in relation to item N6. - -No.

N8 Address of Bank Address of the bank in relation to item N6. - -

N9 Address where Enter “1” if the records are kept at address N1, “2” if - -co-operative at N2 or “3” if at N3.society’s recordsare kept

N10 Other address Fill in this item if the records are kept at an address - -if item “ N9 ” other than N9.does not apply

N11 Telephone No. Telephone number of the co-operative society. - -

N12 e-mail e-mail address of the co-operative society. - -

N13 Registration No. Number as registered with the Companies Commission - -of Co-operative of Malaysia.Society

N14 Particulars of Enter the particulars of the co-operative society’s - -Principal principal officers in items N14a to N14h.Officers of theCo-operativeSociety

N14a Name Name of the co-operative society’s Chairman, Treasurer - -and Secretary.

N14b Identity Card/ Identity card/Police/Army number of the Chairman, - -Police/Army No. Treasurer and Secretary.

N14c Passport No. Passport number of the Chairman, Treasurer and - -Secretary.

N14d Tax Reference Income tax reference number of the Chairman, - -No. Treasurer and Secretary.

N14e Telephone No. Telephone number of the Chairman, Treasurer and - -Secretary.


17

PART P : PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSONWHO COMPLETES THIS FORM


P1 Name of Firm Name of the tax agent’s firm responsible for filling out - -this form.

P2 Address Correspondence address of the tax agent’s firm. - -of Firm

P3 Telephone No. Telephone number of the tax agent’s firm. - -

P4 Handphone No. Handphone number of the tax agent. - -

P5 e-mail e-mail address of the tax agent. - -

P6 Tax Agent’s This item is to be filled in by a tax agent approved - -Approval No./ under paragraphs 153(3)(b) and 153(3)(c).Audit LicenceNo.


N14f Salary/ Director’s salary, commission and bonus. - -Commission/Bonus

N14g Equity Percentage shareholding of each director. - -Holding (%)

N14h Amount of Amount of allowance received by each director. - -Allowance

N15 Particulars Enter the particulars of the co-operative society’s - -of five board board members in items N15a to N15e.members of theco-operativesociety


18

1. APPENDIX

Introduction

These appendices are made available for the co-operative society to compute the adjusted business incomefrom its audited profit and loss accounts and balance sheet. Refer to the legal provisions listed in paragraph1.2 as a guide when making adjustments. Please be informed that these appendices are provided to assistthe co-operative society in ascertaining its adjusted business income in a correct and proper manner.

The appendices provided are as follows:

Appendix Application

A1 Computation of adjusted income for business.

A2 Computation of adjusted income for life insurance business.

A3 Computation of adjusted income for general insurance business.

B1 List of dividend income and computation of tax deduction under section 110.

B2 Computation of tax deduction under section 110 (others).

B3 Tax relief under section 132 for income from countries having Double Taxation Agreement (DTA)with Malaysia.

B4 Tax relief under section 132 for income from countries without DTA with Malaysia.

B5 Details of real property and rental income received.

C List of foreign currency exchange rates.

D List of claim codes for special deductions, further deductions and double deductions.

E List of country codes.

F List of countries having DTA with Malaysia.

G List of business codes.

H List of Director General’s Public Rulings.

I List of guidelines and application forms for incentive claims.

Part II – Appendices and Working Sheets


19

Separation Of Income By Source

Business income must be separated according to source as provided under section 5 Income Tax Act (ITA)1967.

If the co-operative society carries on one business only, identify it as business 1. With effect from the year2004, this business shall be known as “Business 1”. This identity will be retained until the business/co-operative society is wound up. Other businesses will be identified as “Business 2” and so on. Thesebusiness identifications must be used in the declaration of income in the Form C1.

If the Act requires a separation of income by source, each separation is deemed one separate businesssource and the above business identification procedure must be observed.

Example:

Insurance industry – 5 sources of income:

(i) Income from life fund(ii) Income from shareholders’ fund(iii) Income from general insurance(iv) Income from inward re-insurance(v) Income from offshore insurance

Pioneer Company* – 2 sources of income:

(i) Income from promoted activity/product(ii) Income from non-promoted activity/product

Company* granted Investment Tax Allowance incentive – 2 sources of income:

(i) Income from promoted activity/product(ii) Income from non-promoted activity/product

Leasing Co-operative Society – 2 sources of income

(i) Income from leasing business(ii) Income from hire-purchase and other businesses

(Please refer to the Income Tax Leasing Regulations 1986 issued by IRB ofMalaysia)

* “Company” in relation to agriculture includes an agro-based co-operativesociety - Promotion Of Investments Act 1986


20

1.1 APPENDIX A1

This appendix is provided to enable the co-operative society other than in the insurance business to computethe adjusted business income from its audited Profit and Loss Accounts and Balance Sheet. (For co-operativesociety in the insurance business, use Appendix A2 and A3.)

Use one appendix for each business source.

Transfer information from the audited accounts to this appendix.

Item Subject Explanation

A BALANCE AS PER Transfer the balance from the Profit and Loss Account to this box.PROFIT AND LOSS Enter the amount of profit under the (+) column and the amountACCOUNT of loss under the (-) column.

SEPARATION Extract any non-business income reported in the Profit and LossOF INCOME Account and enter the amount of income under each class in theACCORDING appropriate box.TO CLASS

B TOTAL Add the income from dividends, rents, royalties, interest and otherNON-BUSINESS sources/income under section 4A.INCOME

C TOTAL A minus B.BUSINESSINCOME

D ADJUSTMENT Extract non-allowable losses from the Profit and Loss Account.OF BUSINESS Indicate the type of loss and enter the amount in the space/boxINCOME provided.(1. ADD)

Example:

Loss on disposal of motor vehicle WAS 5530 RM4,000

Loss on disposal of cutter RM3,000

ADJUSTMENT Extract the profits not taxable as business income from the ProfitOF BUSINESS and Loss Account. Indicate the type of profit and enter the amountINCOME in the space/box provided.(4. DEDUCT)

Example:

Profit on disposal of motor vehicle BCQ 3327 RM10,000

Profit on disposal of sewing machine RM2,000


21

ADJUSTMENT Examine to identify any taxable “gross income” in the BalanceOF BUSINESS Sheet not included in the Profit and Loss Account. Refer to itemINCOME 1.2.1 on legal provisions relating to “gross business income”.(5. ADD)

Specify the type of income and fill in the amount.

Example:

Indemnity payment under a contract RM100,000

TOTAL D3 minus D4 plus D5.

E ADJUSTMENT Compute the restriction on expenses according to IRB guidelinesOF BUSINESS and enter the amount.EXPENDITURE(1. ADD) Non-allowable expenses/disbursements – according to

subsection 39(1) and other sections.

Make adjustments for non-allowable expenses in accordance withincome tax provisions. Refer to item 1.2.3 as a guide. Indicate thetype of expenditure and enter the amount in the space/box provided.

Example:

Entertainment RM10,000Income tax penalty RM1,000

ADJUSTMENT Allowable expenses – according to subsection 33(1) and otherOF BUSINESS sectionsEXPENDITURE(2. DEDUCT) Examine the Balance Sheet to identify expenses allowable under

income tax provisions but excluded from the Profit and Loss Account.Refer to item 1.2.2 as a guide. Specify the type of expenditureand fill in the amount.

Example :

Director’s fees RM20,000

Expenditure/Incentive claim

Show all incentive claims in the spaces/boxes provided. Refer toAppendix D to determine the type of claim and fill in the amount.

Example:

Salary for disabled employee RM12,000

Approved training RM50,000

TOTAL E1 minus E2.



22

F ADJUSTED Compute the adjusted income/loss by subtracting/adding C, D6INCOME/ and E3.(ADJUSTEDLOSS)

Adjusted income : (+) valueAdjusted loss : (-) value


1.2 LIST OF LEGAL PROVISIONS ON TAXABLE INCOME AND ALLOWABLE EXPENSES FOR BUSINESSSOURCE

1.2.1 Gross Business Income

Legal Provision Subject

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 expensesdeductible in ascertaining the 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.

22(2)(c) Rebate under section 6B of ITA 1967.

24(1) Debt owing to a relevant person arising in or before the relevant period.

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(2)(a)/(b) Refund on account of payroll tax/turnover tax.

30(3) Recovered expenditure within the meaning of Schedule 2.

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

– Income other than the above.


23

1.2.2. Allowable Expenses


33(1) Outgoings and expenses wholly and exclusively incurred in the production of grossincome

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

33(1)(b) Rent payable in respect of any land or building or part thereof occupied for the purposeof producing gross income from that source.

33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures employedin the production of gross income from that source.Other expenses include:

(i) the renewal, repair or alteration of any implement, utensil or article so employed,which do not qualify for capital allowance.

(ii) any means of conveyance.

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

34(6)(c) Capital expenditure equivalent to the amount allowable under Schedule 2.

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

– Expenses other than the above.

1.2.3 Non-allowable Expenses


33(2) Interest not deductible against business income.

34(4) Contribution to an approved scheme in excess of 19% of the employee’s remuneration.

39(1)(a) Any form of private or domestic expenses.

39(1)(b) Disbursements or expenses not wholly and exclusively laid out or expended for thepurpose of producing the gross income.

Example:

Expenses incurred in the printing and distribution of annual reports and costof holding annual general meetings and extraordinary general meetings

Stock exchange listing expenses

Expenses incurred prior to commencement or for the cessation of business

Legal expenses on the acquistion of assets or private dealings


24


Donations

Penalties/Fines for law violations including penalties and expenses relating totax appeals

Gifts (except for own employees)

Club membership (entrance) fees and private club subscriptions

Payment for loan/agency agreements

Purchase of assets and similar expenses

Other expenses

39(1)(c) Capital withdrawn or any sum employed or intended to be employed as capital

39(1)(d) Payment to an unapproved pension or provident fund, scheme or society

39(1)(e) (i) Qualifying mining expenditure (Schedule 2).

(ii) Qualifying agriculture/forest expenditure (Schedule 3).

(iii) Qualifying prospecting expenditure (Schedule 4).

(iv) Qualifying farm expenditure (Schedule 4A).

39(1)(f) Payment of interest and royalty to non-residents without complying with section 109.

39(1)(g) Payment other than to a State Government for the use of a licence or permitto extract timber

39(1)(i) Contract payment made without complying with section 107A.

39(1)(j) Payment to non-residents without complying with section 109B.

39(1)(k) Rental of motor vehicle not licensed for commercial transportation paid in excess ofRM50,000

39(1)(l) Entertainment

39(1)(m) Expenditure incurred on leave passage for employees

– All types of provision (including general provision for doubtful debts) other thanspecific provision for doubtful debts

Rules 1974 Incorporation expenses of a company with authorised capital exceeding RM500,000

– Expenses related to the increase in authorised capital and paid-up capital of acompany

– Professional fees in connection with the acquisition of fixed assets or investments

– Renovations and improvements to buildings

– Expenses other than the above.


25

1.3 REMINDER

Please take note of the following requirements when computing any adjustment. Documents and writtenevidence must be properly kept as the onus-of-proof is on the taxpayer who makes the claim/adjustment.Any claim/adjustment not supported by sufficient documentation shall be disallowed in the event of a tax auditand penalty may be imposed.

The following are items and documents which must be made available and retained with any adjustment ofincome and tax computation.

1.3.1 Adjustment of income or expenses

Every adjustment must be supported by:An analysis of income and expenditureSubsidiary accountsReceipts/Invoices

1.3.2 Contract/Subcontract payments (exceeding RM100,000), commission and rents (exceedingRM50,000); and other contract payments for services to residents (exceeding RM50,000)

Name, address, identity card number and amount paid in respect of each recipientType of contract/commission/serviceType of asset leased

1.3.3 Contract payments to non-residents (receipts by non-resident contractors - section 107A applies)Name, type, location and duration of projectValue of the whole contract and value of the service portion of the contractContract payments and payments for the service portion of the contract in the current yearof assessmentName, address, tax reference number or passport number of the foreign contractorFill in item M1 of Form C1 and Working Sheet HK-M.

1.3.4 Management fees to residentsName, address, identity card number and amount paidRelationship with the recipient, if anyBasis of paymentService agreement or other relevant documents

1.3.5 Professional, technical or management fees and rents to non-residents (section 4A income)

a) Professional, technical or management feesName, address and amount paidType of services renderedFurnish reasons if the whole or part of the payment is not considered as a section 4A incomeand keep a copy of the agreement for future examination.Fill in item M4 of Form C1 and Working Sheet HK-M.

b) Payments for rental of movable propertiesType of movable propertyName, address and amount paid in respect of each recipientIf the payment is not subjected to withholding tax, retain the relevant supporting documentsand rental agreement, if any.


26

1.3.6 Allocation of charges or expenses by head office to branch in Malaysia

a) Allocation of specific charges or expenses

Type of charge or expenditure allocated

Basis of computation for allocation of charges or expenses

Benefit derived by head office or branch in respect of the allocation

Fill in item M4 of Form C1 and Working Sheet HK-M.

b) Allocation of management or common expenses

Type of expenditure

Benefit derived from such allocation

1.3.7 Overseas trips

Name and designation of the employee concerned

Dates, destinations and purposes of trips

Analysis of expenditure indicating the portion of private expenses

1.3.8 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 completionmethod is not adopted

1.3.9 Guidelines and application forms for incentive claims

Refer to Appendix I

2. APPENDIX A2- Computation Of Adjusted Income From Life Insurance Business

This appendix is provided to enable a co-operative society in the life insurance business to compute theadjusted income from its audited Profit and Loss Account and Balance Sheet as well as the Director Generalof Insurance’s Accounts (DGI Accounts). Use this appendix to compute the adjusted income from life fundand shareholders’ fund. Please take note of the following before using this appendix:

2.1. Separation of income by source

Refer to paragraph 60(2)(c) regarding the need to keep separate accounts for life fund and shareholders’fund.

2.2 Usage of business identification(Business 1, 2, 3, 4 and 5)

Refer to page 19 of this guidebook regarding business identification. Use “business 1” for life fund and“business 2” for shareholders’ fund.


27

2.3 Usage of Appendix A2


A, B, C Gross income Enter the gross income from dividends, interest and rentsin accordance with the appropriate allocation for eachrespective fund.

D Gross proceeds from Enter the gross amount for each respective fund.the realisation ofinvestments or rights

E Total Total of items A, B, C and D.

F Actuarial surplus transferred Amount from DGI Accounts.from life fund to shareholders’fund

G Total gross income For life fund – Transfer amount from item E.For shareholders’ fund – E plus F.

H Cost of acquisition and The same investments and rights as for item D.realization of investmentsand rights

I Total G minus H.

J Adjusted actuarial deficit Fill in this item if F is not applicable.Use item L to compute.

Transfer amount L2 to this box.

K Adjusted income/ For life fund – Transfer amount from I.(Adjusted loss) For shareholders’ fund – I minus J.

L Actuarial deficit transferred Amount from DGI Accounts.from shareholders’ fund tolife fund

L1 Expenses/Deductions Refer to explanation in the appendix.not allowable againstlife business andin-house services

L2 Adjusted actuarial deficit L plus L1.


28

3. APPENDIX A3 Computation Of Adjusted Income From General Insurance Business

This appendix is provided to enable a co-operative society in the general insurance business to compute theadjusted income from its audited Profit and Loss Account and Balance Sheet as well as the the DirectorGeneral of Insurance’s Accounts (DGI Accounts). Use both appendices, A2 and A3 if the co-operative societyis in the composite insurance business (life and general insurance). Please observe the following requirementsprior to filling in this appendix:

3.1 Separation of income by source

Refer to paragraphs 60(2) (a) dan 60(2) (b) regarding the need to keep separate accounts for generalinsurance, inward re-insurance and offshore insurance businesses.

3.2 Usage of business identification(Business 1, 2, 3, 4 and 5)

Refer to page 19 of this guidebook regarding business identification.

Use business 1 for general insurance.

Use business 2 for inward re-insurance.

Use business 3 for offshore insurance.

3.3 Business identification for composite insurance business

Use the following business identification:

Business 1 - income from life fund

Business 2 - income from shareholders’ fund

Business 3 - general insurance

Business 4 - inward re-insurance

Business 5 - offshore insurance

3.4 Usage of Appendix A3

Detailed explanation will not be provided as the required information can be extracted from the auditedaccounts and DGI Accounts.


29

4. OTHER APPENDICES

Appendix Explanation

B1 Tax deduction under section 110 (dividends).

B2 Tax deduction under section 110 (others).

B3 Claim for section 132 relief.

B4 Claim for section 133 relief.

B5 Details of real property and rental income received.

C Foreign currency exchange rates.

These rates are made available for taxpayers who do not have information on exchange rates atthe time of transaction and at the date of receipt of foreign currency income.

D Claim codes for special deductions, further deductions and double deductions.

E Country codes.

F List of countries having Double Taxation Agreement with Malaysia.

Refer to this appendix to determine the tax rate for income from interest, royalties andtechnical fees.

Check the list of countries in this appendix for the eligibility to claim relief undersection 132.

G Business codes.

H List of Director General’s Public Rulings.

List of Public Rulings issued by IRB of Malaysia which is accessible at the website:

http:// www.hasilnet.org.my

I List of guidelines and application forms available from the Technical Department, Head Office ofthe IRB of Malaysia.


30

5. WORKING SHEETS

Working sheets are provided to assist in ascertaining the statutory income, adjusted loss, adjusted incentivebalances and adjusted capital allowance balances as well as other important information.

The types of working sheet and their application are listed below:-

Working Sheet Application

1. HK-PC1 General business and partnership.

This working sheet is meant for a business which does not enjoy any tax incentiveother than special deductions under section 34, further deductions and double deductions.

2. HK-PC9 Insurance business.

3. HK-C14 Computation of statutory income from dividends.

4. HK-C15 Computation of statutory income from interest and royalties.

5. HK-C16 Computation of statutory income from rents.

6. HK-F1 Adjustment of losses for business and partnership.

7. HK-F6 Adjustment of rebate under section 6B.

8. HK-J Previous years’ income not declared.

9. HK-M Details of payments to non-residents subjected to withholding tax.

10. HK-C30 Deductions specifically provided under subsection 65A(a).

11. HK-C31 Deductions specifically provided under subsection 65A(b).

Name

Registration No. ofof Company/Co-operative SocietyTax Reference No. –

1 2 3 4 5Business Year Of Assessment

▲▲▲▲▲ Enter “X” in the relevant box

Type of business..................................................................... Business code

A. 1. Adjusted Income(Transfer adjusted loss to item D Working Sheet HK-F1and enter “0” in this box)

2. Add: Balancing Charge

3. Total

B. Less: Capital Allowance(Restricted to the adjusted income in item A3.Transfer this amount to item E1a/E2a/E3a/E4a/E5a Form C or Form C1)

C. Statutory Income(Transfer this amount to item C1/C2/C3/C4/C5 Form C or Form C1)

D. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE

1. Balance brought forward


3. Current Year Capital Allowance

4. TOTAL

Less:

5. Capital allowance absorbed in the current year(Amount as per item B)

6. Balance carried forward(Transfer this amount to item E1a/E2a/E3a/E4a/E5a Form C or Form C1)

HK-PC1/2: 1-1

HK-PC1 : COMPUTATION OF STATUTORY INCOME FROM BUSINESS AND PARTNERSHIP

Refer to Appendix G

Type of business....................................................................... Business code

A. 1. Adjusted Income(Transfer adjusted loss to item D Working Sheet HK-F1and enter “0” in this box)


3. Total

B. Less: Capital Allowance(Restricted to the adjusted income in item A3.Transfer this amount to item E6a/E7a/E8a/E9a/E10aForm C or Form C1)

C. Statutory Income(Transfer this amount to item C6/C7/C8/C9/C10 Form C or Form C1)

Refer to Appendix G

D. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE

1. Balance brought forward


3. Current year capital allowance

4. TOTAL

Less:

5. Capital allowance absorbed in the current year(Amount as per item B)

6. Balance carried forward(Transfer this amount to item E6b/E7b/E8b/E9b/E10bForm C or Form C1)

HK-PC1/2: 1-2

1 2 3 4 5Partnership

▲▲▲▲▲ Enter “X” in the relevant boxYear Of Assessment

Name


Business 1 2 3 4 5

Life Fund Shareholders’ General Inward Offshore Grand TotalFund Insurance Re-insurance Insurance

Adjusted income

Add:Balancing ChargeLess:– Capital Allowance

brought forward– Current year

capital allowance– Current year

balancing allowance

StatutoryIncome

Life insuranceloss broughtforward

(Before year of assessment 1995) *(Restricted to statutory income)

Less:Loss brought forward

*

Subtotal

Add:Other income

Total

Less:Current year loss

HK-PC9 : COMPUTATION OF STATUTORY INCOME FOR INSURANCE BUSINESS

HK-PC9/2: 9-1

(Enter ‘0’ if loss)

(Divide according to the amount of gross premium)(Restricted to adjusted income)(Transfer amount to item E1a/E2a/E3a/E4a/E5a Form C or Form C1)

(Transfer to item C1/C2/C3/C4/C5 Form C or Form C1)(Enter ‘0’ if there is no statutory income)

Year Of Assessment

TOTAL

Less:

Approved donation

Chargeable Income

Division ofChargeable Income

Tax Rate 8% 28% 28% 5% 5%

Capital allowancecarried forward

Life insuranceloss carriedforward

**

Loss carried forward**

Notes: (i) Division of chargeable income is computed as follows:

Statutory Income x Chargeable IncomeGrand Total of Statutory Income

(ii) Section 108 account is not applicable for life fund business [subsection 108(11)].

(iii) Exempt account for inward re-insurance [subsection 60A(2)] and offshore businesses [subsection 60B(2)]is computed as follows:

Chargeable income (after division) xxLess: Income tax at 5% xxExempt income xx (Transfer this amount to item H4/H5 Form C)

(iv) Life re-insurance and inward life re-insurance business:Both businesses are separate life insurance business sources and assessed as general insurance.Life re-insurance tax rate is 28%; andinward life re-insurance tax rate is 5%.

(v) * Transfer this amount to item C12 Form C or Form C1.** Transfer this amount to item F1 Form C or Form C1.

HK-PC9: 9-2

(Transfer amount to item A2/A3/A6 Form C or A3a/A3b/A3c Form C1)

(Transfer amount to item E1b/E2b/E3b/E4b/E5b Form C or Form C1)

Name


HK-C14

Gross Dividend

Less:

Interest on loan incurred exclusively in theproduction of the above dividend income

Statutory Income(Transfer this amount to item C14 Form C or Form C1)

HK-C14 : COMPUTATION OF STATUTORY INCOME — DIVIDENDS

Year Of Assessment

Name


1. Gross Interest

Less:Interest expense on loan incurred exclusively inthe production of the above income from interest

Statutory Income

2. Gross Royalty

TOTAL GROSS INCOME - INTEREST(from Appendix B2, B3, B4)

TOTAL GROSS INCOME - ROYALTY(from Appendix B2, B3, B4)

TOTAL STATUTORY INCOME - INTEREST ( W + Y )(Transfer this amount to item C15 Form C or Form C1)

TOTAL STATUTORY INCOME - ROYALTY ( X + Z )(Transfer this amount to item C16 Form C or Form C1)

HK-C15 : COMPUTATION OF STATUTORY INCOME – INTEREST / ROYALTIES

HK-C15

Y

Z

W

X

Year Of Assessment

Name


GROSS RENTAL INCOME (from Appendix B5)

Less: Allowable expenses

• Interest expense on loan incurredexclusively in the production ofthe above rental income

• Assessment

• Quit rent

• Insurance

• Other revenue expenses:

Maintenance and repairsRenewal of rental agreement

Total Expenses

Statutory Income

Total statutory income from rental includingrental received from partnership(Transfer this amount to item C16 Form C or Form C1)

HK-C16 : COMPUTATION OF STATUTORY INCOME – RENTS

HK-C16

Year Of Assessment

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

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

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

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

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

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

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

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

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

Name


A. Balance brought forward

B. Less: Losses deducted from statutory income(Transfer from item C12 Form C or Form C1)

C. Balance from previous years’ losses not absorbed

D. Current year losses

E. Less: Losses deducted from other statutory incomeof the current year(Transfer from item C21 Form C or Form C1)

F. Balance of current year losses not absorbed

G. Balance of losses carried forward ( C + F )(Transfer this amount to item F1 Form C or Form C1)

HK-F1 : ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

HK-F1

Year Of Assessment

Name


A. Balance brought forwardAdd:

B. Current year claim

C. Total ( A + B )

D. Less: Rebate absorbed (from item A9 Form C or A5 Form C1)

E. Balance carried forward(Transfer this amount to item F6 Form C or F2 Form C1)

Item Amount

HK-F6 : ADJUSTMENT OF SECTION 6B REBATE

HK-F6

Name


Year OfAssessment

ChargeableIncome

AdditionalTax

ReducedTax

TaxRepayable

HK-J : PREVIOUS YEARS’ INCOME NOT DECLARED

HK-J

Name


Indicate “X” in the relevant box. Select one only. One working sheet for each type of withholding tax.

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

107A ACP 1967 (NON-RESIDENT CONTRACTORS)

109 ACP 1967 (ROYALTIES AND INTEREST)

109A ACP1967 (PUBLIC ENTERTAINERS)

109B ACP 1967 (SECTION 4A INCOME)

Withholding TaxTotal Tax Remitted To

No. Receipt No. Date Of Payment Gross Amount Withheld And IRB Of Malaysia Net AmountPaid Remitted To [For paragraph Paid

IRB Of Malaysia 107A(1)(b) only(3%)]

1

2

3

4

5

6

7

8

9

10

11

12

TOTAL

(Transfer this amount to item M1/M2/M3/M4 Form C or Form C1 whichever is relevant)

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

HK-M

Name


A. Subsection 65A(a) deduction

1. Net profit as per accounts

2. 25% x X =

B. Subsection 65A(a) deduction

1. Amount transferred to the Statutory Reserve Fund

2. Contributions to the Co-operative Education Trust Fund

3. Contributions to the Co-operative Development TrustFund

4. Total (B1 to B3)

C. Allowable deduction is:

1. Y or B4 whichever is lower(Transfer amount Z to item C30 Form C1)

Item Amount

X

Y

HK-C30 : DEDUCTION SPECIFICALLY PROVIDED UNDER SUBSECTION 65A(a)

HK-C30/2 : 30-1

Z

Note:

Besides the usual tax deductions, there are other deductions specifically provided under section 65A which aredeductible against the total income of the co-operative society, that is:

Subsection 65A(a)

Amount transferred or paid during the basis period to a statutory reserve fund or to any educational institutionor co-operative organisation established for the furtherance of co-operative principles, or to both, or to aCo-operative Education Trust Fund. The maximum sum to be deducted shall not exceed 25% of the audited netprofits (ie. profit based on the statement of accounts and not according to the profit adjusted for income tax) forthat basis period for the year of assessment. If that amount exceeds the total income, the excess shall not becarried forward.

Example:

Subsection 65A(a) deductionRM

Amount transferred to the Statutory Reserve Fund 56,274

Contributions to the Co-operative Education Trust Fund 9,379

Contributions to the Co-operative Development Trust Fund 4,690

70,343

Allowable deduction is RM70,343 provided that it does not exceed 25% of the audited net profits of theco-operative society for that basis period.

HK-C30 : 30-2

Name


A. Subsection 65A(b) deduction

Members’ funds as at the first day of the basis period for the yearof assessment

1. Paid up capital (not including bonus shares issued out ofcapital reserve created by the revaluation fixed assets)

2. Statutory reserve fund

3. Reserves (other than capital reserve created by the revaluationof fixed assets and provisions for depreciation, renewals orreplacements and diminution in the value of assets)

4. Balance of share premium account (not including anyamount at the instance of issuing bonus shares out ofcapital reserve created by the revaluation of fixed assets)

5. Balance of profit and loss appropriation account

6. Total (A1 to A5)

B. Eligible amount of deduction

1. 8% x X =

(Transfer amount Y to item C31 Form C1)

Item Amount

HK-C31 : DEDUCTION SPECIFICALLY PROVIDED UNDER SUBSECTION 65A(b)

HK-C31/2: 31-1

Y

X

Note:

Besides the usual tax deductions, there are other deductions specifically provided under section 65A which aredeductible against the total income of the co-operative society, that is:

Subsection 65A(b)An amount equal to 8% of the members’ funds as at the first day of the basis period for the year of assessment.

Example:

Subsection 65A(b) deduction

Members’ funds as at 01/04/2003

RM

1. Share subscription 202,643,231

2. Share capital 9,262,800

3. Redeemed share capital 256,400

4. Bonus shares 790,157

5. Statutory reserve fund 32,764,479

6. Capital reserve account 89,551,223

7. Provision for bonus shares 8,000,000

8. Provision for dividends 17,500,000

9. Accumulated profits 1,612,655

362,380,945

Eligible amount of deduction = 362,380,945 x 8% = 28,990,476

“Members’ Funds” means the aggregate of:

(a) Paid up capital (in respect of shares, subscriptions and not including bonus shares issued out of capitalreserve created by the revaluation of fixed assets);

(b) Statutory Reserve Fund;

(c) Reserves such as general reserve, capital reserve, provisions for tax, dividends and interest on subscriptions(other than capital reserve created by the revaluation of fixed assets and provisions for depreciation,renewals or replacements and diminution in the value of assets);

(d) Balance of share premium account (not including any amount credited at the instance of issuing bonusshares at premium out of capital reserve created by the revaluation of fixed assets); and

(e) Balance of profit and loss appropriation account (ie. profits not appropriated/accumulated funds).

HK-C31: 31-2

APPENDIX A1 : COMPUTATION OF ADJUSTED INCOME FOR BUSINESS

A. BALANCE AS PER PROFIT AND LOSS ACCOUNT

LESS: SEPARATION OF INCOME ACCORDING TO CLASS

Income from dividends

Income from rents

Income from royalties

Income from interest

Other income

B. TOTAL NON-BUSINESS INCOME

C. TOTAL BUSINESS INCOME ( A - B )

D. ADJUSTMENT OF BUSINESS INCOME

ADD:

1. Non-allowable losses:

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

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

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

TOTAL

2. Surplus recovered expenditure (mining)

3. TOTAL ( D1 + D2 )

LESS:

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

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

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

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

Item Amount

+ –

Type Of Business Business Code

Year Of Assessment

LA1/2: 1-1

Name


1 2 3 4 5Business

▲▲▲▲▲ Enter “X” in the relevant box

6. TOTAL ( D3 - D4 + D5 )

E. ADJUSTMENT OF BUSINESS EXPENDITURE

1. ADD:

1.1 Interest expense restricted according tosubsection 33(2)

1.2 Non-allowable expenses according tosubsection 39(1)

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

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

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

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

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

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

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

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

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

Total

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

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

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

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

3. TOTAL ( E1-E2)

F. ADJUSTED INCOME / (ADJUSTED LOSS)

Proceed by transferring the amount of adjusted income for each business to the relevant working sheet for thecomputation of statutory income.

2. LESS:

2.1 Mining allowance

2.2 Surplus residual expenditure

2.3 Allowable expenses not taken into account in the Profitand Loss Account (extracted from the Balance Sheet):

2.4 Expenses/Other incentive claims (refer to Appendix D):

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

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

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

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

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

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

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

ADD:5. Taxable income/gains not entered in the Profit and Loss Account

but included in the Balance Sheet:

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

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

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

LA1: 1-2

Name


Year Of Assessment

LAMPIRAN A2 : PENGIRAAN PENDAPATAN LARASAN BAGI PERNIAGAAN INSURANS HAYAT

A. Income from dividendsB. Income from interestC. Income from rentsD. Gross proceeds from the realization

of investments or rights

E. Total ( A + B + C + D )

ADD:F. Actuarial surplus transferred from

life fund to shareholders’ fund

G. Total Gross Income

LESS:H. Cost of acquisition and realization of

investments or rights

I. Total ( G - H )

LESS:J. Adjusted actuarial deficit (amount L2)

(if F is not applicable)

K. Adjusted Income / (Adjusted Loss)

Proceed by transferring the adjusted income to Working Sheet HK-PC9 for the computation of statutory income.

Life Fund Shareholders’ Fund

LA2/2: 2-1

( amount E ) ( E + F )

( amount I ) ( I - J )

APPENDIX A2 : COMPUTATION OF ADJUSTED INCOME FOR LIFE INSURANCE BUSINESS

L. Actuarial deficit transferred fromshareholders’ fund to life fund

ADD:L1. Non-allowable expenses/deductions:

◆ I ncome tax

◆ Loss on disposal of assets

◆ Depreciation

◆ Provision for the diminutionin value of investments

◆ Other non-allowable expenses

TOTAL

L2. Adjusted actuarial deficit

Note:

(i) Use information from the insurer’s accounts (DGI accounts) submitted to the Director General of Insurancepursuant to the provisions of the Insurance Act 1996.

(ii) Actuarial surplus and actuarial deficit are as stated in the insurer’s accounts furnished to the DirectorGeneral of Insurance.

LA2: 2-2

Name


Year Of Assessment

LA3/2: 3-1

General Inward Offshore Insurance Re-insurance Insurance

A. Gross premiums receivableless premiums returned

B. Commissions receivable

C. Investment income

D. Gross proceeds from the realizationof investments or rights

E. Amounts recoverable underre-insurance contracts

F. Balance of reserve fund forunexpired risks brought forward

G. Total Gross Income( A + B + C + D + E + F )

LESS:

H. Claims incurred

I. Re-insurance premiums payable(100% if in Malaysia,95% if outside Malaysia)

J. Commissions payable

K. Discounts allowed

L. Management expenses

M. Cost of acquisition and realizationof investments or rights

N. Balance of reserve fund forunexpired risks carried forward

O. Total Deductions( H + I + J + K + L + M + N )

P. Adjusted Income / (Adjusted Loss)[( G - O ) or ( O - G )]

APPENDIX A3 : COMPUTATION OF ADJUSTED INCOME FOR GENERALINSURANCE BUSINESS

Note: (i) Computation of reserve fund for unexpired risks [subsection 60(9)](a) 25% of the adjusted premium for marine, aviation and transit insurance policies where the premium

adjusted is:Gross premiums receivableLess: Re-insurance premiums payable

(b) amount calculated based on the method of computation as determined by the relevant authority[Please refer to paragraph 60(9)(b) ITA 1967]

(ii) For a non-resident insurance company/co-operative society [subsection 60(6)]:

(a) Premiums, recoveries and expenses refer to Malaysian general policies.

(b) Any gross income derived from Malaysia (including gross income from investments wherevermade/held).

(c) The portion of allowable head office expenses is computed as follows:-

Gross premiums from Malaysian general policies x Head office expensesTotal gross premiums from all general policies

(iii) A non-resident company/co-operative society may elect not to claim re-insurance premiums payableand recoveries under such contracts are not taxable [proviso to subsection 60(7)]. This election isirrevocable.

Proceed by transferring the amount of adjusted income to Working Sheet HK-PC9 for the computation of statutoryincome.

LA3: 3-2

Name


Year Of Assessment

TOTALTotal Regrossed

List Of Dividend Income

No. Date OfPayment Name Of Company

GrossDividend Tax Deducted Net

DividendRM RM Cents

1

2

3

4

5

6

7

8

9

10

X Y

Submit this appendix together with original dividend vouchers if the company/co-operative societyis entitled to a tax refund as per item A17 Form C or A13 Form C1.

1. If the rate of tax deducted differs from the current year’s tax rate for corporations, use the following formulato regross the net dividend received and compute the tax deemed deducted.

(i) Dividend regrossed ( X ) = Net dividend x ( )

(ii) Tax deemed deducted ( Y ) = X x Awhere A is the current year’s tax rate for corporations.

2. Transfer amount Y to item A11 Form C or A7 Form C1.

3. Proceed by transferring amount X to:(i) Working Sheet HK-C14 for the computation of statutory income; or(ii) Working Sheet HK-PC1/HK-PC9 if the dividend income is assessed as business income under section

4(a) ITA 1967.

LB1

APPENDIX B1 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)

1 1 - A

Name


Year Of Assessment

APPENDIX B2 : TAX DEDUCTION UNDER SECTION 110 (OTHERS)

TOTAL

A. List out the income from interest/royalties pursuant to the provisions of section 109 and incomeunder section 109B ITA 1967.

No. *Code Name Of Payer GrossIncome

TaxDeducted

1

2

3

4

5

6

7

8

9

10

(Note: *Income Code: 3=interest, 5=royalties, 6=section 4A income)

Date OfPayment

PaymentReceipt No.

B. Total tax deducted/Credit claimed under section 110(Transfer this amount to item A12 Form C or A8 Form C1)

C. Total gross income from interest (income code = 3)(Transfer this amount to Working Sheet HK-C15)

D. Total gross income from royalties (income code = 5)(Transfer this amount to Working Sheet HK-C15)

E. Total gross income under section 4A (income code = 6)(Transfer this amount to item C16 Form C or Form C1)

LB2

Name


Year Of Assessment

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

Total X Tax chargeable beforeTotal income from all sources the set-off / relief

B. Relief claimed ( U or Y, whichever is lower)(Transfer this amount to item A13 Form C or A9 Form C1)

C. Total gross income from dividends (income code = 2)(Transfer this amount to Working Sheet HK-C14)

D. Total gross income from interest (income code = 3)(Transfer this amount to Working Sheet HK-C15)

E. Total gross income from royalties (income code = 5)(Transfer this amount to Working Sheet HK-C15)

Note: 1. Use the foreign currency exchange rate provided in Appendix C if the foreign currency exchange rate as atthe date of receipt or credit of the income is not available.

2. Where there is a claim for tax refund as per item A17 Form C or A13 Form C1, please submit this appendixtogether with documents pertaining to the tax deducted in the foreign country.

3. No relief under section 132 is available to Operational Headquarters.

A. Details Of Claim(Note: *Income Code : 1 = business, 2 = dividends, 3 = interest, 5 = royalties)

No. *Code Gross Amount Tax Deducted InForeign Country

1

2

3

4

5

6

7

8

9

10

Total

( X ) ( Y )

LB3

Ux =

APPENDIX B3 : CLAIM FOR RELIEF UNDER SECTION 132 - INCOME FROM COUNTRIESHAVING DOUBLE TAXATION AGREEMENT WITH MALAYSIA

Name


Year Of Assessment

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

Total X Tax chargeable beforeTotal income from all sources the set-off / relief

B. Relief claimed ( U or Z, whichever is lower )(Transfer this amount to item A14 Form C or A10 Form C1)

C. Total gross income from dividends (income code = 2)(Transfer this amount to Working Sheet HK-C14)

D. Total gross income from interest (income code = 3)(Transfer this amount to Working Sheet HK-C15)

E. Total gross income from royalties (income code = 5)(Transfer this amount to Working Sheet HK-C15)

Note: 1. Use the foreign currency exchange rate provided in Appendix C if the foreign currency exchange rate as atthe date of receipt or credit of the income is not available.

2. Where there is a claim for tax refund as per item A17 Form C or A13 Form C1, please submit this appendixtogether with documents pertaining to the tax deducted in the foreign country.

3. No relief under section 132 is available to Operational Headquarters.

LB4

A. Details Of Claim(Note: *Income Code : 1 = business, 2 = dividends, 3 = interest, 5 = royalties)

No. *Code Gross Amount Tax Deducted InForeign Country

1

2

3

4

5

6

7

8

9

10

Total( X ) ( Y )

(Z)

APPENDIX B4 : CLAIM FOR RELIEF UNDER SECTION 133 - INCOME FROM COUNTRIESWITHOUT DOUBLE TAXATION AGREEMENT WITH MALAYSIA

x = U

Y2

=

Name


Year Of Assessment

APPENDIX B5 : DETAILS OF REAL PROPERTY AND TOTAL RENTAL

No. Type Of Address Of Date First Total RentReal Property Real Property Rented Out Received

1

2

3

4

5

6

7

8

9

10

GROSS AMOUNT

Proceed by transferring the gross amount to Working Sheet HK-C16 for the computation of statutory income.

LB5

LC

AP

PE

ND

IX C

FOR

EIG

N C

UR

REN

CY

EXC

HAN

GE

RAT

ES (Y

EAR

LY A

VER

AGE)

YE

AR

$11

DIN

AR$1

$11 R

ENM

INBI

1 R

IYA

L1

RAN

D1

KRO

NE

$11 R

UPEE

1 R

UPI

AH1

YE

NO

FAU

STR

ALIA

BAH

RAI

NBR

UNEI

CA

NA

DA

CH

INA

AR

AB

SA

UD

IS.

AFR

ICA

NO

RW

AYHK

INDI

AIN

DONE

SIA

JAPA

NAS

SESS

MEN

T

1994

1.75

616.

8367

1.59

422.

0022

--

--

0.33

330.

0855

0.00

120.

0232

1995

1.91

786.

9677

1.71

681.

9272

--

--

0.34

010.

0839

0.00

120.

0257

1996

1.86

806.

6620

1.77

201.

8300

--

--

0.32

480.

0779

0.00

110.

0269

1997

1.97

456.

6861

1.78

921.

8507

--

--

0.32

600.

0716

0.00

110.

0236

1998

2.12

137.

7248

1.93

462.

0981

0.35

22-

--

0.37

620.

0799

0.00

100.

0240

1999

2.47

1210

.391

92.

3438

2.64

800.

4745

--

-0.

5057

0.09

530.

0004

0.03

01

2000

/py

2.47

4810

.080

02.

2626

2.58

100.

4633

--

-0.

4942

0.08

910.

0005

0.03

38

2000

/cy

2.23

5010

.083

92.

2270

2.58

490.

4636

--

0.43

710.

4925

0.08

550.

0005

0.03

56

2001

1.98

7412

.520

22.

1436

2.47

930.

4637

--

0.42

740.

4921

0.08

140.

0004

0.03

16

2002

2.08

5110

.081

52.

1434

2.44

440.

4637

1.02

340.

3665

0.48

310.

4921

0.07

900.

0004

0.03

07

2003

2.49

6710

.081

22.

2038

2.74

070.

4637

1.02

340.

5092

0.54

330.

4928

0.08

240.

0004

0.03

31

2004

2.82

7710

.082

22.

2708

2.95

330.

4637

1.02

340.

5978

0.57

010.

4927

0.08

470.

0004

0.03

54

YE

AR

1 W

ON

$11 R

UPEE

1 PE

SO$1

1 RUP

EE1

FRAN

C$1

1 B

AH

T£1

$11

OF

KOR

EANE

WPA

KIST

ANPH

ILS’

PORE

SR

I LA

NK

ASW

ITZE

RLA

ND

TAIW

ANTH

AIUK

US

AEU

ROAS

SESS

MEN

T(S

OU

TH)

ZEAL

AND

1994

-1.

3943

0.09

280.

0970

1.59

420.

0538

-0.

0995

0.10

184.

8740

2.57

63-

1995

-1.

5574

0.08

640.

0998

1.71

680.

0535

-0.

0994

0.10

444.

0213

2.62

67-

1996

-1.

5131

0.08

010.

0983

1.77

200.

0496

-0.

0950

0.10

083.

9683

2.51

16-

1997

-1.

7339

0.07

050.

0962

1.78

920.

0459

-0.

0919

0.09

953.

9305

2.52

09-

1998

0.00

301.

9007

0.06

990.

0959

1.93

460.

0492

-0.

1003

0.09

054.

7807

2.91

22-

1999

0.00

282.

1099

0.08

160.

0965

2.34

380.

0607

2.70

920.

1173

0.09

576.

4916

3.91

77-

2000

/py

0.00

322.

0310

0.07

460.

0982

2.26

260.

0542

2.55

790.

1188

0.10

146.

2044

3.80

00-

2000

/cy

0.00

341.

7557

0.07

140.

0874

2.22

700.

0500

2.27

530.

1230

0.09

595.

8211

3.80

00-

2001

0.00

301.

6148

0.06

230.

0753

2.14

360.

0430

2.27

760.

1137

0.08

635.

5292

3.80

00-

2002

0.00

311.

7790

0.06

430.

0745

2.14

340.

0402

2.47

180.

1113

0.08

935.

7623

3.80

003.

6254

2003

0.00

322.

2299

0.06

650.

0709

2.20

380.

0398

2.85

120.

1117

0.09

256.

2699

3.80

004.

3339

2004

0.00

332.

5495

0.06

580.

0685

2.27

080.

0379

3.09

250.

1150

0.09

537.

0348

3.80

004.

7725

LHD

N. 0

1/22

/(S)/5

1/27

4

1. Special Deductions And Other Claims

Code Type Of Claim Reference

101 Equipment for disabled employees Paragraph 34(6)(e)

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

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/ Paragraph 34(6)(h)community projects pertaining to education, health, housing infrastructure, informationcommunication technology

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

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

107 Expenditure incurred for sponsoring any approved: Paragraph 34(6)(k)- localarts/cultural activity performed in and outside Malaysia not exceeding RM300,000- arts/cultural activity from outside Malaysia performed in Malaysia not exceedingRM200,000

108 Scholarship to full-time students for any course of study leading to diploma/degree Paragraph 34(6)(l)

109 Non-capital expenditure for obtaining quality and halal certification; or accreditation Paragraph 34(6)(m)

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

111 Incorporation expenses P.U. (A) 134/1974

112 Cost of acquisition of proprietary rights P.U. (A) 63/2002

NOTE:Income Tax (Deduction forcost of acquisition ofproprietary rights) Rules 1999[P.U. (A) 127/99 is revoked]

113 Corporate debt restructuring expenditure P.U. (A) 49/2000

114 Information technology-related expenditure P.U. (A) 51/2000

115 Pre-commencement of business training expenses P.U. (A) 160/1996

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

117 Provision for practical training in Malaysia to resident individuals who are not his Paragraph 34(6)(n)employees

118 Promotion of exports P.U. (A) 116/2002 andP.U. (A) 117/2002

119 Implementation of RosettaNet P.U. (A) 316/2002

120 Investment in a venture company Paragraph 33(1)(d) ITA 1967and P.U. (A) 212/2001

121 Gifts of new personal computers to employees P.U. (A) 504/2000

122 Cost of developing website P.U. (A) 101/2003

123 Investment in an approved food production project P.U. (A) 81/2001

APPENDIX D

CLAIM CODE

LD: 1-1

LD: 1-2


2. Further Deductions


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

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

203 Expenditure incurred in training Malaysian citizens employed in a company carrying on P.U. (A) 61/1992a manufacturing, non-manufacturing, hotel or tour operating business

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

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

206 Overseas expenses for promotion of tourism P.U. (A) 412/1991

207 Expenditure incurred for participating in an approved international trade fair held in P.U. (A) 361/1991Malaysia for the promotion of exports

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

209 Advertising expenditure on Malaysian brand name goods for the promotion of exports P.U. (A) 62/2002NOTE:P.U. (A) 129/99 is revoked

211 Promotion of export of services P.U. (A) 193/1999

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

213 Promotion of export of services P.U.(A) 114/2002

214 Promotion of exports P.U.(A) 115/2002

215 Promotion of export of higher education P.U.(A) 185/2001

3. Double Deductions

301 Revenue expenditure incurred on approved research Section 34A

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

303 Expenditure incurred in training Malaysian citizens employed in a manufacturing P.U. (A) 61/1992company during its pre-commencement period; andexpenditure incurred in training handicapped persons who are not employees of thecompany

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

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 Promotion of export of professional services P.U. (A) 124/2003

( )

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

APPENDIX E

COUNTRY CODE

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

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

LE/4: LE-1

No. Name Of Country CountryCode No. Name Of Country Country

Code

( )

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

113. Kiribati KI

114. Korea, Democratic People’sRepublic of KP

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

Yugoslav Republic of MK

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

LE: LE-2


Code

( )

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

198. South Georgia and the South

Sandwich Islands GS

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

LE: LE-3

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

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


Code

( )

LE: LE-4

229. United States Minor Outlying UM

Islands

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


Code

( )

APPENDIX F

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

Fees ForNo. Country Interest Royalty Technical

Services% % %

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. Lebanon 10 8 10

26. Luxembourg 10 8 8

27. Krygyztan 10 10 10

28. Malta 15 10 10

29. Mauritius 15 10 10

30. Mongolia 10 10 10

31. Myanmar** 10 10 10

LF/2: LF-1

( )

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 therein.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

Fees ForNo. Country Interest Royalty Technical

Services% % %

LF: LF-2

( )

LG/17: LG-1

APPENDIX G

BUSINESS CODE

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.

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 copper

( )

13204 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 MANUFACTURINGProduction, 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 PRODUCTS15201 Manufacture of ice-cream15202 Manufacture of condensed, powdered and evaporated milk15209 Manufacture of other dairy products

Manufacture of grain mill products, starches and starch products, and prepared animalfeeds

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 products15411 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 products

LG: LG-2

( )

15496 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 beverages15510 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 products16000 Manufacture of tobacco products

Spinning, weaving and finishing of textiles17111 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 textiles17210 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.

Manufacture of knitted and crocheted fabrics and articles17300 Knitted and crocheted fabrics and articles

Manufacture of wearing apparel except fur apparel 18101 Manufacturing of clothings

18102 Custom tailoring and dressmaking18109 Manufacture of miscellaneous wearing apparel n.e.c.

Dressing and dyeing of fur; manufacture of articles of fur18200 Dressing and dyeing of fur; manufacture of articles of fur

Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness19110 Tanning and dressing of leather19120 Manufacture of luggage, handbags and the like, saddlery and harness of leather and leather

substitutes

Manufacture of footwear19200 Manufacture of footwear

Manufacture of wood and of products of wood, cork, straw and plaiting materials20100 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 products21010 Manufacture of pulp, paper and paperboard21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard21091 Manufacture of carbon papers

LG: LG-3

( )

21092 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.

Publishing22110 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

Printing and service activities related to printing22210 Printing22220 Service activities related to printing (including binding)

Reproduction of recorded media22300 Reproduction of recorded media [including record, video, computer tapes, software, film excluding

recording or taping of sound (92492)]

Manufacture of coke, refined petroleum products and nuclear fuel23100 Manufacture of coke oven products23200 Manufacture of refined petroleum products23300 Processing of nuclear fuel

Manufacture of chemicals and chemical products24111 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 products24210 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 products25111 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 products25201 Manufacture of plastic blow moulded products25202 Manufacture of plastic extruded products25203 Manufacture of plastic bags and films25204 Manufacture of plastic product rigid fibre reinforced

LG: LG-4

( )

25205 Manufacture of plastic foam products25206 Manufacture of plastic injection moulded components25209 Manufacture of other plastic products n.e.c.

Manufacture of glass and glass products26100 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 products28110 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 machinery29110 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 machinery29210 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.)

Manufacture of office, accounting and computing machinery30001 Manufacture of office and accounting machinery30002 Manufacture of computers and computer peripherals

Manufacture of electrical motors, generators and transformers31100 Manufacture of electrical motors, generators and transformers

LG: LG-5

( )

Manufacture of electricity distribution and control apparatus31200 Manufacture of electricity distribution and control apparatus

Manufacture of telecommunication cables and wires31301 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 batteries31400 Manufacture of accumulators, primary cells and primary batteries

Manufacture of electric lamps and lighting equipment31500 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 components32101 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 andline 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, navigating and 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 equipment33201 Manufacture of optical instruments33202 Manufacture of photographic equipment

Manufacture of watches and clocks33300 Manufacture of watches and clocks

Manufacture of motor vehicles34100 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 engines34300 Manufacture of parts and accessories for motor vehicles and their engines

Ships, locomotives, aircrafts35110 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

LG: LG-6

( )

Manufacture of transport equipment35910 Manufacture of motor cycles35920 Manufacture of bicycles and invalid carriages35990 Manufacture of other transport equipment n.e.c.

Manufacture of furniture36101 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 scrap37101 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

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 preparation45101 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 engineering45201 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 work

LG: LG-7

( )

45303 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

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 vegetables

LG: LG-8

( )

51231 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 beverages51236 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 goods51311 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 scrap51411 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 supplies51511 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.51599 Wholesale of other machinery and equipment n.e.c.

Other wholesale51911 Wholesale trade in aquarium fishes, pet birds and animals51912 Wholesale of animal/pet food51913 Wholesale of leather and PVC material

LG: LG-9

( )

51915 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 stores52111 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 stores52211 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 toiletarticles

52321 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 furnishings52334 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.

LG: LG-10

( )

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 Hotels55102 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)

LG: LG-11

( )

Sea and coastal transport61101 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 transport61201 Boat and sampan passenger transport service61202 Inland water freight transport service61209 Other inland water transport n.e.c.

Scheduled air transport62101 Passenger airline services - domestic and international62109 Other scheduled air transport n.e.c. (Example: helicopter services)

Non-scheduled air transport62201 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 agencies63011 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 activities64110 National postal service64120 Courier activities other than national post activities

Telecommunications64201 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 intermediation65110 Central banking65191 Commercial banks65192 Offshore banks65193 Merchant banks65194 Finance companies65195 Discount houses

LG: LG-12

( )

65196 Savings institutions (Example: Bank Simpanan Nasional, Housing co-operatives, Lembaga UrusanTabung Haji)

65197 Development finance institutions (Example: MIDF, Bank Pembangunan Malaysia, Bank PertanianMalaysia, Bank Industri Malaysia)

65199 Other finance n.e.c.

Other financial intermediation65910 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 security66010 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 funding67110 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 funding67201 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 property70101 Real estate development70102 Real estate operations70200 Real estate activities on a fee or contract basis

Rental of transport equipment71111 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)

LG: LG-13

( )

71129 Rental of water transport equipment n.e.c.71130 Rental of air transport equipment

Rental of other machinery and equipment71210 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 activities72100 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 engineering73101 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 humanities73201 Research and experimental development services on cultural sciences, sociology and psychology73202 Research and experimental development services on economics73203 Research and experimental development services on law73204 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 researchand public opinion polling; 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 activities74211 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

LG: LG-14

( )

Advertising74300 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 community75110 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 services75129 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 institutes

LG: LG-15

( )

80303 Nursing schools80901 Driving schools80902 Music and dancing schools80909 Adult and other vocational education n.e.c.

N HEALTH AND SOCIAL WORK

Human health activities85110 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 services85199 Human health services n.e.c.

Veterinary activities85200 Veterinary services

Social work activities85311 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 activities90001 Sewage, sanitation and similar activities90002 Refuse disposal services90003 Industrial waste collection and disposal services

Activities of business, employers and professional organizations91110 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 ACTIVITIES92111 Motion picture and video production92112 Motion picture and video distribution92120 Motion picture projection

LG: LG-16

( )

LG: LG-17

92131 Production of radio programmes92132 Production of television programmes92141 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

LH

APPENDIX HDIRECTOR GENERAL’S PUBLIC RULINGS

Issued/ Compliance NotNo. Subject Matter Of Public Ruling Updated Relevant

1/2003 Tax Treatment Relating To Leave Passage 05.08.2003

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

7/2001 Basis Period For Business & Non-BusinessSource (Companies) 03.04.2001

6/2001 Basis Period For A Business Source (IndividualsPersons Other Than Companies/Co-operatives) 03.04.2001

5/2001 Basis Period For A Business Source(Co-operatives) 03.04.2001

4/2001 Basis Period For A Non-Business Source(Individuals & Persons Other Than Companies) 03.04.2001

3/2001 Appeal Against An Assessment 18.01.2001

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

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

8/2000 Wilful Evasion Of Tax And Related Offences 30.12.2000

7/2000 Providing Reasonable Facilities And Assistance 16.06.2000

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

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

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

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

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

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

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

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

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

Yes No

LI/2: LI-1

APPENDIX I

I. List Of Guidelines On Incentives Issued By The Ministry Of Finance

1. Guideline on tax incentives for the service sector.

2. Guideline on contributions to approved charitable and community projects eligible for deductionwhen computing the taxable income.

II. List Of Guidelines And Application Forms Available At The Technical Department, IRB OfMalaysia

Subject Matter Of The Guideline Reference No. Reference No. OfOf The Guideline Application Form

1. Guidelines on application for double deductionfor research and development expenditureunder section 34A of the ITA 1967

2. Guidelines on deductions for overseasexpenses for promotion of tourism

3. Income Tax Ruling:

Reinvestment Allowance - Schedule 7A ITA1967

4. Guidelines on Reinvestment Allowance underSchedule 7A of ITA 1967 for agriculturalprojects

5. Guideline on types of serious diseases undersection 46(g) ITA 1967

6. Guideline on the criteria for education policyand medical policy

LHDN. Form DDI/RD/199701/35/(S)/42/51/286-11

LHDN. LHDN/BT/DD/POT/2003-101/35/(S)/42/51/82-7.1

KCP 1998/1 Form EPS (BT/1/1998)

EPS PP/1/1997 Form EPS (PP/1/1997)

LHDN. Nil01/35/(S)/42/51/224-

36.4

LHDN. Nil01/35/(S)/42/51/224-

36.2

( )

III. List Of Application Forms Without Guidelines Issued By The Technical Department, IRB OfMalaysia

Type Of Application Form Reference No. OfApplication Form

1. Claim for allowance under Income Tax (Allowance For IncreasedExports) Rules 1999

2. Double deduction claim under Income Tax (Deductions For PromotionOf Export Of Services) Rules 1999 and 2002

3. Double deduction claim under Income Tax (Deduction For AdvertisingExpenditure On Malaysian Brand Name Goods) Rules 2002

4. Income Tax (Deductions For Approved Training) Rules 1992

5. Double deduction claim under Income Tax (Deduction ForPromotion Of Exports) Rules 2002

6. Single deduction claim under Income Tax (Deduction ForPromotion Of Exports) Rules 2002

7. Double deduction claim under Income Tax (Deduction ForPromotion Of Export Of Professional Services) Rules 2003

LHDN/BT/EX/AIE/2003-1

LHDN/BT/DD/POE/S/2003-1

LHDN/BT/DD/BNG/2003-1

LHDN/Latihan/92

LHDN/BT/DD/POE/2003

LHDN/BT/SD/POE/2003

LHDN/BT/DD/POE/PS/2003-1

LI/2: LI-2JD111410—PNMB., K.L.