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. 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.

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

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

technical and vocational training 6 . ‡ Building used as private hospital. Not include living accommodation for a director or individual having control of that business. 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 LAIN-LAIN ‡ Building used as living accommodation of employees>industrial building must already exist.

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 .

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

APA2 BERKAITAN BANGUNAN ²    Kos tidak termasuk PML Kos tanah Yuran & duti setem utk mendapatkan tanah Kos merobohkan bangunan industri yang sedia ada 11 .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. parit Duti setem utk bangunan«. jalan. elektrik.

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

000.250.000 RM2.000 RM10.000 RM70.000 RM2.000 as detailed follows : Legal fess (RM6.000 relates to the land) Architect·s fees Cost of approving plan Cost of demolishing squatters· house Material.000 RM70.000 RM60.000 RM26.250.QBE ² Constructed Buildings The QBE will be RM2.000 13 . labor and overhead Internal road and car park Wiring and plumbing Total RM14.

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

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 .

000/200.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 200.5% < 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 .000 sq feet of building to be used as a factory. 15. Determine whether the office qualifies as industrial building.000 sq feet are used as a office. Of which 15.000 = 7.

What are industrial buildings? Example 2: MRSD membina sebuah kilang melibatkan kos sebanyak RM250. Dikehendaki: Tentukan samada keseluruhan kos layak mendapat elaun bangunan industri.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. Sebanyak 1. Keluasan kilang ini ialah 15.000.000 kaki persegi. 17 .

18 . Oleh itu.000 = RM220.Maka bilik pameran dan kedai runcit tidak boleh dimasukkan dalam pengiraan PML dan tidak layak untuk menuntut elaun bangunan industri.000.800 kaki persegi atau 12%.What are industrial buildings? Answers Example 2: Keluasan bukan digunakan sebagai bangunan industri 1. PML bagi kilang ini ialah: 88% X RM250.

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) ² use 75% test 19 .What are industrial buildings? Is site for machinery deemed to be a industrial building? When a person incurred capital expenditure on preparing.

000.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. Determine what amount will be considered as industrial building? 20 .

000/850.000 21 .What are industrial buildings? Answer Example 3: Cost of machinery Cost of preparing site Total cost RM150.000 = 82% > 75% So cost of industrial building = RM850.000 RM850.000 RM700.000 Test = 700.

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

Individu memiliki sekitar akhir tempoh If the building was disposed off in the year in which it was constructed. Bangunan tersebut = bangunan industri 3. 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 telah menanggung kos membina/MEMBELI 2.ELAUN PERMULAAN (IA) Elaun 10% diberi jika: 1.

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

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

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 .

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 27 .Pelupusan akan mengakibatkan: I) caj imbangan. jika harga pelupusan lebih besar dari baki perbelanjaan .

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

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