KULIAH 1 ELAUN BANGUNAN INDUSTRI (INDUSTRIAL BUILDING ALLOWANCES

)

1

Introduction
‡ Schedule 3 ITA 1967: Taxpayers who incurred expenditure on construction/purchase of industrial building which is used for his business entitled to claim industrial building allowance

2

Bangunan Industri ‡ ‡ ‡ ‡ ‡ ‡ Sec 63 kilang Dermaga. pengkalan Gudang Perusahaan membekal air atau elektrik bagi kegunaan orang ramai Bangunan yang berhubungan dengan pengerjaan sesuatu ladang Bangunan yang berhubungan dengan pengerjaan sesuatu lombong 3 . limbungan.

pagar. jambatan 4 . produk akhir (dalam perkarangan yang sama dengan bangunan kilang) ‡ Jalan raya dlm perkarangan kilang. tempat letak kereta.KILANG ‡ Kilang. bengkel kerja (proses pengeluaran) ‡ Gudang penyimpanan loji dan mesin ‡ Gudang penyimpanan bahan mentah.

Bangunan Industri Sec 65 (1)Bangunan yang dibina untuk kebajikan pekerja (kantin. penjagaan anak kakitangan) 5 . industri hotel. bilik rekreasi. bilik air. bilik rehat. rumah mandi / bilik basuh) (2) Kediaman pekerja (ladang.

Bangunan Industri LAIN-LAIN ‡ Building used as living accommodation of employees>industrial building must already exist. ‡ Building used as private hospital. Not include living accommodation for a director or individual having control of that business. technical and vocational training 6 . maternity home and nursing home ‡ Building used for research and training ‡ Building used for storage of goods for export ‡ Building used in approved services project ‡ Building for Childcare facilities ² employees· children ‡ Building for school and educational institution ‡ Building used for industrial.

BANGUNAN INDUSTRI ‡ ‡ ‡ ‡ Bangunan hotel Lapangan terbang Litar lumba motor Rumah kebajikan orang tua 7 .

Bangunan yang bukan BI Seksyen 65 (3) Suatu bangunan yang digunakan sebagai : i) rumah kediaman (bukan untuk pekerja). iii) bilik pameran atau iv) pejabat 8 . ii) kedai runcit.

PENGIRAAN BI ‡ PERBELANJAAN MODAL LAYAK (PML) 1) Ambilkira kos keseluruhan (bina/beli) 2) UJIAN 10% 3) UJIAN 75% 9 .

10 . and QBE for purchased building ‡ 1. renovation. reconstruction and extension of the existing buildings. This includes the cost of alteration.PERBELANJAAN MODAL LAYAK (PML) ‡ PML means capital expenditure incurred on the construction or purchase of the building. 2. The QBE can be divided into 2 parts: QBE for Constructed buildings.

parit Duti setem utk bangunan«.APA2 BERKAITAN BANGUNAN ²    Kos tidak termasuk PML Kos tanah Yuran & duti setem utk mendapatkan tanah Kos merobohkan bangunan industri yang sedia ada 11 . elektrik.PML ² Bangunan yang dibina  ² ² ² ² ² ² ² ² PML bangunan yang dibina termasuk: Kos mendapatkan permit membina dr Pejabat Tanah Kos meratakan tanah seperti penebangan pokok Kos penyediaan pelan bangunan (yuran arkitek) Kos jurutera perunding Kos bahan mentah pembinaan (kos pembinaan) Kos buruh Kos ubahsuai. jalan.

Cost of land Legal fess (RM6.000 RM20. 12 RM260.000 RM70.000 .000 RM70.000 RM60.000 RM10. labor and overhead Internal road and car park Wiring and plumbing Determine the QBE for the constructed factory.QBE ² Constructed Buildings Example 4: Damar Bhd incurred the following expenditure to construct factory in Bangi.000.000 RM26.000 relates to the land) Architect·s fees Cost of approving plan Cost of demolishing house Material.000 RM2.

250.000 RM10.000 13 .000 RM60.000 as detailed follows : Legal fess (RM6.000 RM2.000 RM2.000 relates to the land) Architect·s fees Cost of approving plan Cost of demolishing squatters· house Material.000 RM70. labor and overhead Internal road and car park Wiring and plumbing Total RM14.250.000 RM70.QBE ² Constructed Buildings The QBE will be RM2.000.000 RM26.

PML ² BANGUNAN YG DIBELI ‡ Bermulan TT 2005. harga belian bangunan yang dibeli = PML 14 .

PENGIRAAN BI Only Part of building used as a factory -Para 44 and 66: Where part of building is used as an industrial building and the other part is not so used as industrial building then the whole part of the building are deemed as industrial building if the latter does not exceed 10% of the total cost of the whole building. ² use 10% RULE 15 .

What are industrial buildings? Only Part of building used as a factory -Para 44 and 66: Example 1: Nur Bhd incurred RM4 million to construct a 200.000 sq feet of building to be used as a factory. 15.5% < 10% As the office part is less than 10% so the office building is deemed as an industrial building and qualify to claim industrial building allowance 16 . Of which 15.000 = 7.000 sq feet are used as a office. Determine whether the office qualifies as industrial building.000/200.

000 kaki persegi.What are industrial buildings? Example 2: MRSD membina sebuah kilang melibatkan kos sebanyak RM250. Sebanyak 1. Keluasan kilang ini ialah 15.000. 17 .000 kaki persegi telah digunakan sebagai bilik pameran untuk barangan keluaran MRSD kepada pelanggan dari Jepun dan Korea Selatan manakala 800 kaki persegi lagi untuk sebuah kedai runcit bagi kemudahan para kakitangannya untuk membeli keprluan harian. Dikehendaki: Tentukan samada keseluruhan kos layak mendapat elaun bangunan industri.

PML bagi kilang ini ialah: 88% X RM250. 18 .000.000 = RM220.What are industrial buildings? Answers Example 2: Keluasan bukan digunakan sebagai bangunan industri 1.Maka bilik pameran dan kedai runcit tidak boleh dimasukkan dalam pengiraan PML dan tidak layak untuk menuntut elaun bangunan industri. Oleh itu.800 kaki persegi atau 12%.

and if that expenditure exceeds 75% of the aggregate expenditure then the total expenditure is deemed as an expenditure on an industrial building (para 67) ² use 75% test 19 . cutting and leveling land in order to prepare a site for the installation of machinery/plant.What are industrial buildings? Is site for machinery deemed to be a industrial building? When a person incurred capital expenditure on preparing.

000.000. The cost of preparing the site to install the machinery was RM700.What are industrial buildings? Example 3: Manja Food Manufacturing purchased machinery for RM150. Determine what amount will be considered as industrial building? 20 .

000 RM850.000 21 .000 = 82% > 75% So cost of industrial building = RM850.000/850.000 Test = 700.000 RM700.What are industrial buildings? Answer Example 3: Cost of machinery Cost of preparing site Total cost RM150.

PENGIRAAN ELAUN BANGUNAN INDUSTRI ‡ 2 JENIS ELAUN: (1) Elaun permulaan (IA) (2) Elaun tahunan (AA) 22 .

Individu telah menanggung kos membina/MEMBELI 2. the person still qualify to the initial allowance if it was used as an IB SEBELUM TT 2002 = IA hanya diberi pd bangunan yang dibina SAHAJA 23 . Individu memiliki sekitar akhir tempoh If the building was disposed off in the year in which it was constructed. Bangunan tersebut = bangunan industri 3.ELAUN PERMULAAN (IA) Elaun 10% diberi jika: 1.

Individu telah menanggung kos membina 2. Bangunan tersebut = bangunan industri 3. Individu memiliki sekitar akhir tempoh SEBELUM TT 2002 = 2% 24 .ELAUN TAHUNAN (AA) Elaun 3% diberi jika: 1.

Penamatan pajakan 4. Penamatan konsesi 3.PELUPUSAN BANGUNAN INDUSTRI ‡ Seksyen 48 1. Merobohkan bangunan industri 5. Jualan atau pindahan kepentingan dalam bangunan industri tersebut 2. Bangunan tidak lagi digunakan sbg bangunan industri 25 .

Nilai pelupusan ‡ Jualan : Harga pelupusan adalah: TERTINGGI antara nilai pasaran vs harga jualan ‡ Tuntutan insurans : Harga pelupusan adalah: TERTINGGI antara nilai pasaran vs penerimaan insurans 26 .

jika harga pelupusan lebih kecil dari baki perbelanjaan ADALAH RUGI ISU TERPILIH: I) Caj imbangan terhad kepada IA+AA yang telah dituntut 27 .Pelupusan akan mengakibatkan: I) caj imbangan. ADALAH UNTUNG II) elaun imbangan. jika harga pelupusan lebih besar dari baki perbelanjaan .

AA ² 6% 3.OTHERS ISSUE 1. 10% 28 . Bangunan penginapan pekerja Dibina IA :40% AA :3% Dibeli IA -0% AA.IA -10%.Sekiranya membuat pengubahsuaian ² layak 2. Bangunan yang disewa . Bangunan dibina utk kegunaan KERAJAAN .Tidak layak menerima IA / AA .