KULIAH 1

ELAUN BANGUNAN
INDUSTRI
(INDUSTRIAL BUILDING
ALLOWANCES)

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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

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Bangunan Industri
Sec 63
• kilang
• Dermaga, limbungan, 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

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

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Bangunan Industri

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

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Bangunan Industri
LAIN-LAIN
• Building used as living accommodation of
employees>industrial building must already exist. Not
include living accommodation for a director or
individual having control of that business.
• Building used as private hospital, 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 – employees’ children
• Building for school and educational institution
• Building used for industrial, technical and vocational
training

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BANGUNAN INDUSTRI
• Bangunan hotel
• Lapangan terbang
• Litar lumba motor
• Rumah kebajikan orang tua

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Bangunan yang bukan BI
Seksyen 65

(3) Suatu bangunan yang digunakan

sebagai :
i) rumah kediaman (bukan untuk pekerja),
ii)kedai runcit,
iii)bilik pameran atau
iv)pejabat

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 PENGIRAAN BI

• PERBELANJAAN MODAL LAYAK

(PML)
1)Ambilkira kos keseluruhan (bina/beli)
2)UJIAN 10%
3)UJIAN 75%

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 PERBELANJAAN MODAL LAYAK
(PML)
• PML means capital expenditure incurred on the
construction or purchase of the building. This
includes the cost of alteration, renovation,
reconstruction and extension of the existing
buildings.

• The QBE can be divided into 2 parts:

1. QBE for Constructed buildings; and

2. QBE for purchased building

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PML – Bangunan yang dibina
 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, elektrik, jalan, parit
– Duti setem utk bangunan….APA2 BERKAITAN BANGUNAN

– Kos tidak termasuk PML

 Kos tanah
 Yuran & duti setem utk mendapatkan tanah
 Kos merobohkan bangunan industri yang sedia ada

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QBE – Constructed Buildings
Example 4:
Damar Bhd incurred the following expenditure to construct
factory in Bangi.

Cost of land RM260,000

Legal fess (RM6,000 relates to the land) RM20,000
Architect’s fees RM26,000
Cost of approving plan RM10,000
Cost of demolishing house RM70,000
Material, labor and overhead RM2,000,000
Internal road and car park RM60,000
Wiring and plumbing RM70,000

Determine the QBE for the constructed factory.

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QBE – Constructed Buildings
The QBE will be RM2,250,000 as detailed follows :

Legal fess (RM6,000 relates to the land) RM14,000

Architect’s fees RM26,000
Cost of approving plan RM10,000
Cost of demolishing squatters’ house RM70,000
Material, labor and overhead
RM2,000,000
Internal road and car park RM60,000
Wiring and plumbing RM70,000
Total
RM2,250,000

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PML – BANGUNAN YG DIBELI

• Bermulan TT 2005,
harga belian bangunan yang dibeli = PML

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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. – use 10% RULE

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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. Of which
15,000 sq feet are used as a office. Determine whether
the office qualifies as industrial building.

15,000/200,000 = 7.5% < 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

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What are industrial buildings?
Example 2:
MRSD membina sebuah kilang melibatkan kos
sebanyak RM250,000. Keluasan kilang ini ialah
15,000 kaki persegi. Sebanyak 1,000 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.

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What are industrial buildings?
Answers Example 2:
Keluasan bukan digunakan sebagai
bangunan industri 1,800 kaki persegi atau
12%.Maka bilik pameran dan kedai runcit
tidak boleh dimasukkan dalam pengiraan
PML dan tidak layak untuk menuntut elaun
bangunan industri.

Oleh itu, PML bagi kilang ini ialah:

88% X RM250,000 = RM220,000.

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What are industrial buildings?
Is site for machinery deemed to be a industrial
building?

When a person incurred capital expenditure on

preparing, cutting and leveling land in order to
prepare a site for the installation of
machinery/plant, 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) – use 75% test

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What are industrial buildings?
Example 3:
Manja Food Manufacturing purchased
machinery for RM150,000. The cost of
preparing the site to install the machinery was
RM700,000.

Determine what amount will be considered as

industrial building?

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What are industrial buildings?
Answer Example 3:

Cost of machinery RM150,000

Cost of preparing site RM700,000
Total cost RM850,000

Test = 700,000/850,000 = 82% > 75%

So cost of industrial building = RM850,000

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PENGIRAAN ELAUN
BANGUNAN INDUSTRI
• 2 JENIS ELAUN:
(1)Elaun permulaan (IA)
(2)Elaun tahunan (AA)

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 ELAUN PERMULAAN (IA)
Elaun 10% diberi jika:
1. Individu telah menanggung kos membina/MEMBELI
2. Bangunan tersebut = bangunan industri
3. Individu memiliki sekitar akhir tempoh

If the building was disposed off in the year in which

it was constructed, 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

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

SEBELUM TT 2002 = 2%

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

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Pelupusan akan mengakibatkan:
 I) caj imbangan, jika harga pelupusan lebih
besar dari baki perbelanjaan . ADALAH
UNTUNG
II)elaun imbangan, jika harga pelupusan lebih
kecil dari baki perbelanjaan ADALAH RUGI

ISU TERPILIH:
I) Caj imbangan  terhad kepada IA+AA
yang telah dituntut

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

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