Guidebook TA2008 2 PDF

GUIDEBOOK
INCOME TAX OF TRUST BODY
TA 2008
AMENDMENTS
NO. ITEM IN FORM GUIDEBOOK
(page)
SELF ASSESSMENT SYSTEM 1. B24, B29, B30, BA24, BA29 & BA30 8, 9 & 11
– Donations / Gifts / Zakat / Contributions
2. C2 & CA3 10 & 14
– Tax deduction under section 110 of ITA
1967/ section 51 of Finance Act 2007
Mesra Membantu Memuaskan 3. F1 15
– Any disposal of shares in a real property
company and / or real property before
1st April 2007?
4. Claim Codes Appendix page - 7
– Code 121
For Further Information:-
• LHDNM Branches
• Hunting Line : 1-300-88-3010
• Main Line – Calls From Overseas : 603-4289-3500
• Website : http://www.hasil.gov.my
Form TA 2008 Guidebook Self Assessment System
CONTENTS OF GUIDEBOOK
ITEM Page
Foreword 1
What is Form TA Guidebook? 1
Reminder Before Filling Out The Form 3
Part 1 — Form TA
Basic Particulars 4
Part A: Particulars of Trust Body 4
Part B: Statutory Income and Total Income (if trust body is Resident) 5
Part C: Tax Payable / Repayable (if trust body is Resident) 10
Part BA: Statutory Income and Total Income (if trust body is Not Resident) 11
Part CA: Tax Payable / Repayable (if trust body is Not Resident) 13
Part D: Status of Tax for Year of Assessment 2008 14
Part E: Income of Preceding Years Not Declared 14
Part F: Disposal of Shares in a Real Property Company and Disposal 15
of Real Property subject to Real Property Gains Tax Provision
Part G: Particulars of Business Income 15
Part H: Special Deduction, Further Deduction and Double Deduction 17
Part J: Incentive Claim 17
Part K: Financial Particulars of Trust Body 18
Part L: Particulars of Exempt Income 21
Trustee’s Declaration 21
Particulars of the Firm and Signature of the Person who Completes this Return Form 21
Reminder 22
Part 2 — Working Sheets

HK-1 – Computation of Statutory Income from Business 23
HK-1B – Computation of Statutory Income from Partnership Business 27
HK-1C – Computation of Statutory Business Income for a Trust Body 28
Entitled to Claim Schedule 7 A Allowance
HK-1D – Computation of Statutory Business Income for a Trust Body 28
Entitled to Claim Increased Exports Allowance for Qualifying Services
HK-1.1 – Mining Allowance 29
HK-1.2 – Summary of Capital Allowances 29
HK-1.3 – Adjustment of Losses for Business and Partnership 29
HK-2 – Not Applicable to Form TA (not enclosed) -
HK-3 – Tax deduction under Section 110 of Income Tax Act 1967 / 30
section 51 of Finance Act 2007 (Dividends)
i
HK-4A – Not Applicable to Form TA (not enclosed) -

HK-4B – Particulars of Properties / Assets and Total Rental 30
HK-5 – Computation of Statutory Income from Interest / Royalties 30
HK-6 – Tax Deduction under Section 110 (Others) 30
HK-8 – Claim for Section 132 Tax Relief 31
- Income from Countries With Double Taxation Agreement
- Income from Countries Without Double Taxation Agreement
HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 31
HK-12 – Particulars of Beneficiaries’ Entitlement 31
HK-12A – Beneficiary’s Income from Trust Body (CP30A) 31
CONTENTS OF WORKING SHEETS

(Paper Marked Blue)
Series Working Sheet
Page
HK-1 – Computation of Statutory Income from Business 1

HK-1B – Computation of Statutory Income from Partnership Business 4
HK-1C – Computation of Statutory Business Income for a Trust Body 6
Entitled to Claim Schedule 7 A Allowance
HK-1D – Computation of Statutory Business Income for a Trust Body 10
Entitled to Claim Increased Exports Allowance for Qualifying Services
HK-1.1 – Mining Allowance 14
HK-1.1A – Summary of Mining Allowances 16
HK-1.2 – Summary of Capital Allowances 17
HK-1.2.1 – Agriculture Allowance 18
HK-1.2.1A – Summary of Agriculture Allowances 20
HK-1.2.2 – Forest Allowance 21
HK-1.2.2A – Summary of Forest Allowances 23
HK-1.2.3 – Industrial Building Allowance 24
HK-1.2.3B – Summary of Industrial Building Allowances 26
HK-1.2.4 – Plant and Machinery Allowance 27
HK-1.2.4A – Summary of Plant and Machinery Allowances 29
HK-1.2A – Summary of Capital Expenditure 30
HK-1.3 – Adjustment of Losses for Business and Partnership 31
ii

HK-3 – Tax deduction under Section 110 of Income Tax Act 1967 / 32
section 51 of Finance Act 2007 (Dividends)
HK-4A – Not Applicable to Form TA (not enclosed) -
HK-4B – Particulars of Properties / Assets and Total Rental 34
HK-5 – Computation of Statutory Income from Interest / Royalties 36
HK-6 – Tax Deduction under Section 110 (Others) 37
HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 40
HK-12 – Particulars of Beneficiaries’ Entitlement 41
HK-12A – Beneficiary’s Income from Trust Body (CP30A) 42
CONTENTS OF APPENDICES
(Paper Marked Brown)
Series Appendix
Page
Appendix A1 – 1. Gross Business Income 1

2. Allowable Expenses 1
3. Non-Allowable Expenses 2
Appendix A1.1 – Reminder on the need to Keep Records of Adjustments / 4
Tax Computation for the Business
Appendix B1 - B5 – Not Applicable to Form TA (not enclosed) -
Appendix C – Foreign Currency Exchange Rates (Yearly Average) 6
Appendix D – Claim Codes 7
Appendix E – Country Codes 8
Appendix F – Double Taxation Agreements (DTA) 13
Appendix G – Business Codes 15
Appendix H – Director General’s Public Rulings 36
iii
Foreword
Lembaga Hasil Dalam Negeri Malaysia (LHDNM) expresses its appreciation towards taxpayers who have consistently performed
their duty as responsible taxpayers in the settlement of their annual income tax. Their tax contributions have assisted in the
development and improvement of the national socio-economic status.
To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the government has entrusted
its faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing from
the year of assessment 2004 for individuals and non-corporate taxpayers.
Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable income and income
tax have been prepared to assist taxpayers.
What is Form TA Guidebook?

The following are contents of the Form TA Guidebook:
1. A complete guide on how to fill out Form TA.
2. A series of Working Sheets (series HK-1... ) for computing the statutory income and loss from business:
HK-1 - Computation of Statutory Income from Business
HK-1B - Computation of Statutory Income from Partnership Business
HK-1C - Computation of Statutory Business Income for a Trust Body Entitled to Claim Schedule 7A Allowance
HK-1D - Computation of Statutory Business Income for a Trust Body Entitled to Claim Increased Exports
Allowance for Qualifying Services
HK-1.1 - Mining Allowance
HK-1.1A - Summary of Mining Allowances
HK-1.2 - Summary of Capital Allowances
HK-1.2.1 - Agriculture Allowance
HK-1.2.1A - Summary of Agriculture Allowances
HK-1.2.2 - Forest Allowance
HK-1.2.2A - Summary of Forest Allowances
HK-1.2.3 - Industrial Building Allowance
HK-1.2.3B - Summary of Industrial Building Allowances
HK-1.2.4 - Plant and Machinery Allowance
HK-1.2.4A - Summary of Plant and Machinery Allowances
HK-1.2A - Summary of Capital Expenditure
HK-1.3 - Adjustment of Losses for Business and Partnership
1
3. Nine (9) other Working Sheets are as follows:
HK-3 - Tax Deduction under Section 110 of Income Tax Act 1967 / Section 51 of Finance Act 2007
(Dividends)
HK-4B - Particulars of Properties / Assets and Total Rental
HK-5 - Computation of Statutory Income from Interest / Royalties
HK-6 - Tax Deduction under Section 110 (Others)
HK-8 - Claim for Section 132 Tax Relief
HK-9 - Claim for Section 133 Tax Relief
HK-11 - Basis Year Payment to Non-residents (Withholding Tax)
HK-12 - Particulars of Beneficiaries’ Entitlement
HK-12A - Beneficiary’s Income from Trust Body (CP30A)
4. A series of Appendices (series A ....) to explain and give guidance in computing the business income:
Appendix A1 - 1. Gross Business Income

2. Allowable Expenses
Appendix A1.1 - Reminder on the need to keep record of adjustments and tax computation for the business
5. The following are other Appendices to enable the entry of required information in Form TA:
Appendix C - Foreign Currency Exchange Rates (Yearly Average)
Appendix D - Claim Codes

1. Special Deductions
2. Further Deductions
3. Double Deductions
Appendix E - Code for the country where trust body is resident
Appendix F - List of countries with which Double Taxation Agreements have been signed
Appendix G - List of Business Codes as a Guide for filling in the code for the type of business carried on by
the trust body
Appendix H - List of Director General’s Public Rulings as Guidelines for the computation of income according
to provisions under the Income Tax Act 1967
2
Reminder Before Filling Out The Form

Please take note of the following:
(1) A registered trust body created either under a will or upon the residue of the estate having being ascertained, is required
to fill out Form TA.
(2) General rules for filling out Form TA
i. Basic Particulars
Fill in relevant information as registered.
ii. Part A: Particulars of Trust Body
Fill in relevant information as registered.
iii. Part B: Statutory Income and Total income (if trust body is Resident)
Fill in relevant information only in the spaces provided.
iv. Part C: Tax Repayable / Repayable (if trust body is Resident)
This part has to be completed.
v. Part BA: Statutory Income and Total income (if trust body is Not Resident)
vi. Part CA: Tax Repayable / Repayable (if trust body is Not Resident)
vii. Part D: Status of Tax for Year of Assessment 2008
viii. Part E: Income of Preceding Years Not Declared
Fill in relevant information only.
ix. Part F: Disposal of Shares in a Real Property Company and Disposal of Real Property subject to Real Property
Gains Tax Provision
x. Part G: Particulars of Business Income
xi. Part H: Special Deduction, Further Deduction and Double Deduction
xii. Part J: Incentive Claim
xiii. Part K: Financial Particulars of Trust Body
Fill in relevant information only in the spaces provided. Spaces not filled are deemed not relevant to the trust
body.
xiv. Part L: Particulars of Exempt Income
xv. Trustee’s Declaration
This part has to be completed, affirmed and signed by the trustee. Otherwise, the Form TA shall be returned
and deemed as not received by LHDNM.
xvi. Particulars of the Firm and Signature of the Person who Completes this Return Form
3
Part 1 - Form TA
BASIC PARTICULARS
Item Subject Explanation Working Appendix

Sheet
1 Name of Name of trust body as registered. - -
Trust Body
2 Tax Reference Income tax file reference number of trust body. - -

No.
PART A: PARTICULARS OF TRUST BODY

Sheet
A1 Resident Refer to the provision of section 8 of ITA 1967 to determine the - -
in Malaysia resident status in Malaysia.
Enter ‘1’ in the space provided if the trust body is resident in
Malaysia or ‘2’ if not.
A2 Country of Refer to Appendix E for the relevant country code. - Appendix E
Residence
A3 Opening Date of Commencement date of the trust body’s financial year. - -
Accounts
A4 Closing Date of Closing date of the trust body’s financial year . - -
Accounts
A5 Compliance with Public Ruling is a guide for the public which sets out the - Appendix H
Public Rulings interpretation of the Director General of Inland Revenue in
respect of a particular tax law, policy and procedure that are
to be applied.
Refer to the list of Public Rulings in Appendix H.
Further details can be obtained from the LHDNM website:
http://www.hasil.gov.my
For full compliance with Public Rulings, enter ‘1’ in the box
for ‘Yes’. Enter ‘2’ if there is non-compliance with one Public
Ruling or more.
A5a Record-keeping This refers to the keeping of sufficient records as required - -
under the provisions of ITA 1967.
Enter ‘1’ for compliance or ‘2’ if not.
A6 Employer’s No. Enter the employer’s E file reference number, if relevant. - -
A7 Tax Exemption Enter ‘1’ if the trust body has obtained the tax exemption - -
Approval approval. Enter ‘2’ if the trust body did not obtain the tax
exemption approval or the application for tax exemption
has not been approved yet.
A8 Tax Exemption Tax exemption approval number, if any. - -
Approval No.
A9 Correspondence Address used for correspondence with LHDNM. - -
Address of Trust
Body
A10 Address of Address where the main business is carried on. - -
Business Premise
4

Sheet
A11 Address Where Enter ‘1’ in the box provided if the records of the trust body - -
Records of are kept at the correspondence address as per item A9; or
Trust Body ‘2’ if kept at the business premise as per item A10. Enter
are Maintained ‘3’ if not kept at either address.
A12 Other Address State the address where records of the trust body are kept - -
if item A11 is ‘3’.
A13 Particulars Fill in the particulars of the trustees from item A13a to item - -
of Trustees 13e . If the trust body has more than two (2) trustees, list
out according to the format as per items A13a to A13e and
furnish together with the Form TA.
A14 Name of Bank If the trust body is entitled to a tax refund from LHDNM, - -
state the name of the bank through which payment can be
made to the account of the trust body.
A15 Bank Bank account number in relation to item A14. - -
Account No.
A Trust Body RESIDENT in Malaysia is required to complete Parts B and C of Form TA. Parts BA
and CA need not be filled.
PART B: STATUTORY INCOME AND TOTAL INCOME

Sheet
B1 Business 1 If the trust body only carries on one business, use - -

‘Business 1’. With effect from the year 2004, this
business shall be known as ‘Business 1’. This
identification shall remain until the business is
wound up. Other businesses shall be known as
‘Business 2’ and so forth.
Business Code Refer to the business code in Appendix G for - Appendix G

Business 1.
Amount Transfer amount J5 from Working Sheet HK-1 / HK-1, HK-1C, Appendix A1
amount N from Working Sheet HK-1C / amount L HK-1D, -
from Working Sheet HK-1D to this item. HK-1.1 to
HK-1.2A
B2 Business 2 Explanation as per B1. As per B1 As per B1
B3 Business Explanation as per B1. As per B1 As per B1

3 + 4 and If the trust body has more than 3 businesses, enter
so forth the sum of statutory income from business 3 and
so forth in this item. List out according to format B1
and B2 for each business by using attachment(s)
and furnish together with the Form TA.
B4 Partnership 1 Partnership 1 as designated. - -
5

Sheet
Tax State the income tax reference number of the partnership. - -

Reference No. Example: D 12345678-09
Amount Amount E from Working Sheet HK-1B. HK-1B -
B5 Partnership 2 Explanation as per B4. HK-1B -
B6 Partnership Explanation as per B4. HK-1B -

3 + 4 and If the trust body has more than 3 partnership businesses,
so forth enter the sum of statutory income from partnership 3 and
so forth in this item. List out according to format B4 and
B5 for each partnership by using attachment(s) and furnish
together with the Form TA.
B7 Aggregate Sum of amounts from item B1 to item B6. - -

statutory income
from businesses
B8 Business losses Business losses not absorbed by income in the previous HK-1.3 -
brought forward of assessment.
Amount B from Working Sheet HK-1.3
If amount B8 exceeds amount B7, enter amount B7 in this
item. Enter ‘0’ in this item if there is no loss brought forward.
B9 Total B7 minus B8 - -
B10 Dividends Amount C(iii) from Working Sheet HK-3 HK-3 -
B11 Interest and Interest HK-5 -

discounts Money paid for the use of money or the creditor’s share
of profit which the borrower or the debtor is presumed to
make from the use of the money. The gross amount of
income from interest is taken into account when it first
becomes receivable in the relevant period.
Amount E from Working Sheet HK-5.
Discounts - -
These are earnings from discounting transactions such
as dealings in treasury bills, bills of exchange and
promissory notes.
B12 Rents, royalties Rents HK-4B -

and premiums Rental received in respect of houses, shophouses, land,
plant, machines, furniture and other similar assets.
Amount E from Working Sheet HK-4B.
Royalties HK-5 -
(a) Any sum paid as consideration for the use of or right to
use:
(i) copyright, artistic or scientific works, patents, designs
or models, plans, secret processes or formulae,
trademarks or tapes for radio or television broadcasting,
motion picture films, films or video tapes or other
6

Sheet
means of reproduction where such films or tapes
have been or are to be used or reproduced in Malaysia
or other like property or rights;
(ii) know-how or information concerning technical,
industrial, commercial or scientific knowledge,
experience or skill;
(b) income derived from the alienation of any property, know-
how or information mentioned in paragraph (a) of the
above definition.
Amount H from Working Sheet HK-5
B13 Annuities and Annuities - -

other periodical Amount received in accordance with the terms of an
payments investment of money or contract entitling the annuitant to a
series of payments, whether or not received regularly or for
a limited period only.
Statutory annuity income includes annuities receivable
under the terms of a trust deed.
Other Periodical Payments - -

Recurring payments received at fixed times.
B14 Other gains Other income not included in the above category. - -
or profits
B15 Additions The following earnings / proceeds are deemed income which - -
pursuant to must be taken into account at aggregate income.
pargraph
43(1)(c) T These earnings / proceeds are related to the expenditure
on prospecting operations under Schedule 4 of ITA 1967.
T These earnings / proceeds are included in the tax
computation if claims for such expenditure had previously
been made.
T Refer to paragraph 43(1)(c) and paragraph 16 Schedule 4
of ITA 1967 for computing the amount of income to be
included as aggregate income.
T Retain the computation for examniantion.
T Enter the amount computed in this item.
B16 Aggregate of other Sum of amounts from item B10 to item B15. - -
statutory income
B17 Aggregate B9 plus B16 - -

Income
B18 Current year Current year losses from business can be deducted from HK-1, HK-1C -
business losses the same year’s aggregate income HK-1D and
HK-1.3
Example: Business losses for the year 2008 can be
deducted from the aggregate income of the
year 2008.
Adjustment of losses can be done on Working Sheet
HK-1.3 (if relevant).
7

Sheet
Adjusted business loss is computed based on the format

in Working Sheet HK-1 / HK-1C / HK-1D. Where a trust
body carries on more than one business, add all the
adjusted losses and enter the amount in item D of Working
Sheet HK-1.3.
Amount E from Working Sheet HK-1.3
Amount B18 is restricted to the amount in B17. If amount
B18 exceeds amount B17, enter amount B17 in this item.
B20 Prospecting Refer to: - -

expenditure O paragraph 44(1)(b) and Schedule 4 of ITA 1967 regarding
the eligibility to claim; and
O paragraph 5 Schedule 4 of the same Act on computation.
Retain the computation for examination.

Enter the amount of claim (unclaimed balance from previous
years and current year claim) in this box.
This amount is restricted to the amount in B19.
Any balance not absorbed by the amount in B19 (if any), is
to be entered in item J3.
B21 Total B19 minus B20. Enter ‘0’ if value is negative. - -
B22 Annuities Amount as fixed by the terms of a will or trust deed which - -
payable / entitles the heirs or beneficiaries to receive to receive
Periodical annual payments, whether for a lifetime or certain period.
payments
B24 Gift of money to Gift of money to the Government, State Government, local - -
the Government / authorities or institutions / organisations approved by the
State Government Director General of Inland Revenue.
or approved
institutions and Proviso to subsection 44(6) - Gift of money to approved
organisations institutions / organisations is restricted to the difference
between 7% of the aggregate income in B17 and the total
amount deducted under subsection 44(11B) and subsection
44(11C).
Subsection 44(6) and proviso
Example:
Aggregate Income of the trust body (item B17): RM350,000
The trust body contributed gifts of money to:-

RM
Government / State Government / local authority (item B24) 20,000
Approved institution / organisation (item B24) 12,000 (a)
Approved sports activity (item B29) 9,000 (b)
Approved project of national interest (item B30) 8,000 (c)
Total of (a) + (b) + (c) is restricted to 7% of the aggregate

income in B17 ( RM350,000 x 7% ) ie. RM24,500.
8

Sheet
The amount of claim allowed for the following items are:-
RM
Approved institutions / organisations 12,000
B29 9,000
B30 3,500
24,500
Therefore, the amount which can be entered in the following

items are:-
RM
B24 ( RM20,000 + RM12,000 ) 32,000
B29 9,000
B30 3,500
B25 Gift of artefacts, The value of the gift is determined by the Department of - -
manuscripts Museums Malaysia or the National Archives.
or paintings
Subsection 44(6A)
B26 Gift of money for Gift of money not exceeding RM20,000 for the provision of - -
the provision of library facilities accessible to the public and contributions
library facilities to public libraries, libraries of schools and institutions of
or to libraries higher education.
Subsection 44(8)
B27 Gift of paintings The value of any gift of painting is determined by the - -
to the National Art National Art Gallery or any state art gallery.
Gallery or any
state art gallery Subsection 44(11)
B28 Zakat perniagaan Amount claimed is restricted to 2.5% of the aggregate - -

income in B17.
B29 Gift of money or Gift of money or contribution in kind for any sports activity - -
contribution in kind approved by the Minister or any sports body approved by
for any approved the Commissioner of Sports appointed under the Sports
sports activity or Development Act 1997.
sports body
Amount allowed is the difference between 7% of the
aggregate income in B17 and the total amount deducted
under the proviso to subsection 44(6) and subsection
44(11B).
Refer to the example in B24.
Subsection 44(11B)
B30 Gift of money or Gift of money or contribution in kind for anyproject of - -

contribution in national interest approved by the Minister.
kind for any
approved project Amount allowed is the difference between 7% of the
of national interest aggregate income in B17 and the total amount deducted
under the proviso to subsection 44(6) and subsection
44(11B).
Refer to the example in B24.
Subsection 44(11C)
9

Sheet
B31 Total Income B23 minus ( B24 to B30 ) - -
B32 Distribution to Amount distributed to resident beneficiaries as fixed by HK-12 -

resident the terms of a will or trust deed for the basis period.
beneficiaries
Amount from Working Sheet HK-12
B33 Chargeable B31 minus B32 - -

Income
PART C: TAX PAYABLE / REPAYABLE

Sheet
C1 Tax at Tax rate for trust body is 26%. - -

Rate of 26%
Example:
Chargeable income from item B33: RM26,500
Tax at rate of 26% (RM26,500 x 26%) RM 6,890.00
Enter the amount computed (Example: RM6,890.00) in item
C1.
C2 Tax deduction Use Working Sheet HK-3 to compute. HK-3 -

under section 110 Amount D from Working Sheet HK-3.
of Income Tax Act
1967 / section 51 If the trust body is entitled to claim refund in respect of the
of Finance Act tax deduction, furnish HK-3 and original dividend vouchers
2007 (dividends) together with Form TA.
C3 Section 110 Working Sheet HK-6 may be used to compute. HK-6 -

tax deduction Amount B from Working Sheet HK-6.
(others)
Furnish HK-6 and relevant documents together with Form TA
if the trust body is entitled to claim refund in respect of section
110 tax deduction on other income such as interest, royalties,
section 4A income and so forth.
C4 Section 132 Tax relief in respect of income derived from Malaysia which HK-8 Appendix F
tax relief has been subjected to tax in Malaysia as well as countries
outside Malaysia.
Refer to Appendix F for the list of countries which have

Double Taxation Agreement with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-8 for
computation of the tax relief.
If the trust body is entitled to claim refund in respect of the

tax relief, Furnish HK-8 and relevant documents pertaining to
the tax deducted in the foreign country together with Form TA.
10

Sheet
C5 Section 133 Tax relief in respect of income derived from Malaysia which HK-9 -
tax relief has been subjected to tax in Malaysia as well as countries
outside Malaysia. These countries do not have Double
Taxation Agreement with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-9 for

computation of the tax relief.
If the trust body is entitled to claim refund in respect of the

tax relief, Furnish HK-9 and relevant documents pertaining to
the tax deducted in the foreign country together with Form TA.
C6 Total deduction Sum of amounts from item C2 to item C5. - -

and relief
C7 Tax Payable C1 minus C6 - -

Dibayar
C8 Tax Repayable C6 minus C1 (if amount C6 exceeds amount C1) HK-3, HK-6, -
HK-8 and
Furnish Working Sheets HK-3 / HK-6 / Hk-8 / HK-9 HK-9
(if relevant) together with Form TA.
A Trust Body NOT RESIDENT in Malaysia is required to complete Parts BA and CA in Form TA.
Parts B and C need not be filled.
PART BA: STATUTORY INCOME AND TOTAL INCOME

Sheet
BA1 Similar to explanation for B1 to B6. - -

to
BA6
BA7 Aggregate Add all amounts from item BA1 to item BA6. - -
statutory income
from businesses
BA8 Business losses Similar to explanation for B8. HK-1.3 -

brought forward
BA9 Total BA7 minus BA8 - -

to
BA15
BA16 Aggregate of Sum of amounts from item BA10 to item BA15. - -

other statutory
income
11

Sheet
BA17 Aggregate BA9 plus BA16 - -

Income
BA18 Current year Similar to explanation for B18 HK-1, HK-1C, -

business losses HK-1D and
HK-1.3
BA20 Qualifying Similar to explanation for B20. - -

prospecting
expenditure -
Schedule 4 and
paragraph 44(1)(b)
BA22 Annuities Similar to explanation for B22 - -

payable /
Periodical
payments

to
BA30
BA31 Total BA23 minus ( BA24 plus BA30 ) - -
BA32 Gross income For a trust body not resident in Malaysia, income such as - -
subject to tax interest, royalties, special classes of income under section
at other rates 4A and other relevant income are subject to tax on gross at
rates other than 26% ie. according to rates fixed by:
O the Avoidance of Double Taxation Agreement (DTA)

[refer to Appendix F]; or
O ITA 1967, where there is no DTA.
BA32a Interest Total gross of taxable interest income. - -
BA32b Royalties Total gross of taxable royalty income. - -
BA32c Special classes This special class of income consists of amounts received - -
of income under by a non-resident person in consideration of:
section 4A
O services rendered by the person or his employee in
connection with the use of property or rights belonging to,
or the installation or operation of any plant, machinery or
other apparatus purchased from, such person;
O technical advice, assistance or services rendered in

connection with the technical management or
administration of any scientific, industrial or commercial
undertaking, venture, project or scheme; or
12

Sheet
O rent or other payments made under any agreement or

arrangement for the use of any movable property.
BA32d Other income Total gross of other income not stated above. - -
BA33 Total Income / Sum of amounts from item BA31 to item BA32d. - -
Chargeable
Income
PART CA: TAX PAYABLE / REPAYABLE

Sheet
CA1 Computation of Chargeable income (from item BA33) is divided according to - -

Tax Chargeable the tax rate from item CA1a to item CA1g, whichever applies.
CA1a Tax at Portion of chargeable income taxed at the rate of 26%. - -

Rate of 26%
Example:
Total from item BA31: RM75,500
Tax at rate of 26% (RM75,500 x 26%) RM 19,630.00
Enter the amount computed (Example: RM19,630.00) in item
CA1a.
CA1b Gross income Example: - -

to subject to tax
CA1g at other rates A trust body resident in Australia received the following
income from Malaysia:
Gross interest income (from item BA32a) : RM58,350 (Tax rate : 15%)
Gross royalty income (from item BA32b) : RM36,228 (Tax rate : 10%)
Rate (%)
CA1d , , 3 6 ,2 2 8 10% , , 3 ,6 2 2 .8 0
CA1f , , 5 8 ,3 5 0 15% , , 8 ,7 5 2 .5 0
CA2 Total Tax Sum of amounts from item CA1a to item CA1g. - -
Chargeable
13

Sheet
CA3 Similar to explanation for C2 and C3. - -

and
CA4
CA5 Tax Payable CA2 minus (CA3 plus CA4) - -
CA6 Tax Repayable (CA3 plus CA4) minus CA2 HK-3, HK-6, -
[if the total amount of CA3 and CA4 exceeds amount CA2) HK-8 and
HK-9
Furnish Working Sheet HK-3 / HK-6 / Hk-8 / HK-9 (if
relevant) together with Form TA.
PART D: STATUS OF TAX FOR YEAR OF ASSESSMENT 2008
The tax payable and tax paid (through instalment scheme) are adjusted in this section.
Sheet
D1 Tax Amount from C7 or CA5 - -

payble If entitled to a refund as per item C8 or CA6, enter ‘0’ in
this item.
D2 Instalments Enter the amount of instalment payments made for current - -

paid year of assessment.
D3 Balance of D1 minus D2 - -
tax payable If amount D2 exceeds amount D1, enter ‘0’ in this item.
This balance has to be paid within the stipulated period.
Payment can be made via the following:-
z counters of CIMB Bank Berhad (CIMB) and Public Bank
Berhad (PBB) by using the bank payment slip
z CIMB and PBB internet banking
z e-Payment at LHDNM website, http://www.hasil.gov.my
z payment counters of LHDNM by using the remittance
slip (CP207) enclosed together with this return form;
or
z mail to the LHDNM address as stated behind the CP207.
D4 Tax paid D2 minus D1 - -

in excess
PART E: INCOME OF PRECEDING YEARS NOT DECLARED

Sheet
E1-E3 Enter the type of income and gross amount received in - -

respect of any earlier year not declared. In case of
insufficient writing space, list down on attachment as
per format E1 to E3 and furnish together with Form TA.
14
PART F: DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF

REAL PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION

Sheet
F1 Any disposal of Enter ‘1’ if there is disposal of shares / land / buildings - -
shares in a real before 1st April 2007 or ‘2’ if none or the disposal of
property company shares / land / buildings is after 1st April 2007.
and / or real
property before
1st April 2007?
F2 Has the disposal Fill in this item only if F1 = 1. - -
been declared to Enter ‘1’ if the disposal has been declared to LHDNM or
LHDNM? ‘2’ if not. If the disposal has not been declared, contact the
Real Property Gains Tax (RPGT) Unit at the branch which
handles the income tax file of the trust body.
This item need not be filled if not relevant.
PART G: PARTICULARS OF BUSINESS INCOME

Sheet
G1a Balance from Current year’s business / partnership losses not absorbed. HK-1.3 -
current year
losses Amount F from HK-1.3
G1b Balance Balance of previous year’s losses not absorbed in the HK-1.3 -
from previous current year.
year’s losses
Amount C from HK-1.3
G1c Losses G1a plus G1b HK-1.3 -

carried Or
forward Amount G from Working Sheet HK-1.3
G2 Capital Capital allowance claimed in the computation of statutory - -

Allowances income from business.
G2a Business 1 Refers to Business 1 in item B1 or BA1. - -
Amount absorbed Capital allowance absorbed in the current year for HK-1/ -
Business 1. HK-1C/
Amount K5 from Working Sheet HK-1 or HK-1D
Amount Q5 from Working Sheet HK-1C or
Amount N5 from Working Sheet HK-1D
Balance Amount K6 from Working Sheet HK-1 or HK-1/ -

carried forward Amount Q6 from Working Sheet HK-1C or HK-1C/
Amount N6 from Working Sheet HK-1D HK-1D
G2b Business 2 Similar to explanation for G2a As per G2a -
G2c Business 3 + 4 Similar to explanation for G2a. As per G2a -

and so forth
15

Sheet
G2d Partnership 1 Refers to Partnership 1 in item B4 or BA4. - -
Amount absorbed Capital allowance absorbed in the current year for HK-1B -
Partnership 1.
Amount K4 from Working Sheet HK-1B
Balance Amount K5 from Working Sheet HK-1B HK-1B -

carried forward
G2e Partnership 2 Similar to explanation for G2d As per G2d -
G2f Partnership 3 + 4 Similar to explanation for G2d As per G2d -

and so forth
G3a Seksyen 107A Section 107A withholding tax HK-11 -

Payment to a non-resident contractor during the
basis period.
Working Sheet HK-11 may be used to compute.
Total gross amount paid

Gross amount of service portion of contract paid to a
non-resident contractor in accordance with the
provision of section 107A.
Total tax withheld and remitted to LHDNM

10% on gross on account of tax which is or may be
payable by that non-resident contractor
[paragraph 107A(1)(a)].
Plus
3% on gross on account of tax which is or may be

payable by the employees of that non-resident
contractor [paragraph 107A(1)(b)].
(Regulations and procedures regarding payment to Unit

/ Cawangan Pungutan LHDNM have to be complied with).
G3b Seksyen 109 Section 109 withholding tax HK-11 Appendix F

Payment of interest / royalties to a non-resident person
during the basis period.

Total gross amount paid before any deduction.

Withholding tax rates according to Part II Schedule 1 of ITA
1967 are:
Interest - 15% on gross
Royalties - 10% on gross
Refer to Appendix F for the relevant tax rate in accordance with
the Double Taxation Agreement.
16

Sheet
G3c Section 109A Section 109A withholding tax HK-11 -

Payment in respect of services performed / rendered in
Malaysia by a public entertainer during the basis period.


Withholding tax rate according to Part II Schedule 1 of ITA
1967 is 15% on gross.
G3d Section 109B Section 109B withholding tax HK-11 Appendix F

Payment of the kind classified under section 4A of ITA 1967
to a non-resident during the basis period.


Withholding tax rate according to Part V Schedule 1 of ITA
1967 is 10% on gross unless a different rate has been fixed
under the Double Taxation Agreement (refer to Appendix F).
PART H: SPECIAL DECUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION

Sheet
H1 Claim code Refer to the relevant claim code in Appendix D. - Appendix D

to
H4
H5 Total Claimed Sum of amounts from item H1 to item H4. - -
PART J: INCENTIVE CLAIM

Sheet
J1 Schedule 7A This reinvestment allowance (RA) is given to a trust body HK-1B, -
Allowance which transforms its business of rearing chicken and HK-1C
ducks from an opened house to a closed house system.
Refer to:
O section 133A and paragraph 1C Schedule 7A of ITA
1967 regarding the eligibility to claim; and
O paragraph 1 and 3 Schedule 7A of the same Act
on computation.
Retain original documents pertaining to the qualifying
capital expenditure, application form and computation of
RA for examination.
17

Sheet
Use Working Sheet HK-1B / HK-1C to compute the statutory

income and adjustment of claim on Schedule 7A allowance.
Amount absorbed Transfer the amount of RA claimed ie. amount from item L4
of Working Sheet HK-1B / item P4 of Working Sheet HK-1C
to this item.
Balance Transfer the unabsorbed balance of RA (balance carried

carried forward forward) iaitu from item L5 of Working Sheet HK-1B / item
P5 of Working Sheet HK-1C to this item.
Enter ‘0’ if there is no balance.
J2 Increased Refer to: HK-1B, -

Exports HK-1D
Allowance O Income Tax (Exemption) (Amendment) (No. 9) Order
for Qualifying 2002 [P.U. (A) 57/2002]; and
Services
O Income Tax (Exemption) (Amendment) Order 2006
[P.U. (A) 275/206]
regarding the eligibility to claim.
Working Sheet HK-1B / HK-1D may be used to compute.
Amount absorbed Transfer the amount from item M4 of Working Sheet HK-1B
/ item M7 of Working Sheet HK-1D to this item.
Balance Transfer the balance of allowance not absorbed (balance

carried forward carried forward) ie. amount from item M5 of Working Sheet
HK-1B / item M8 of Working Sheet HK-1D to this item.
J3 Schedule 4 Refer to the explanation in B20. - -

Expenditure
Balance of expenditure not absorbed in item B20 / BA20
(whichever applies) has to be entered in this item (balance
carried forward).
PART K: FINANCIAL PARTICULARS OF TRUST BODY

Sheet
K1 Business code Enter the business code (refer to Appendix G) for the main - Appendix G
business only. If there is more than one main business,
enter the code for the business with the highest turnover.
K2 Sales or Total gross income of main business, K1including accrued - -

turnover income from sales, fees and other receipts.
K3 Opening stock Opening stock of finished goods as per Trading Account. - -
18

Sheet
K4 Purchases and O Total gross amount of purchases less discounts, returns - -

cost of production outwards and rebates in relation to the main business, K1.
O Cost of production from Manufacturing Account.
K5 Closing stock Closing stock of finished goods as per Trading Account. - -
K6 Cost of sales K3 plus K4 minus K5. Enter ’0’ if none. - -
K7 Gross Profit / If profit : K2 minus K6 or - -

Gross Loss
If loss : K6 minus K2
Indicate ‘X’ for negative value in the box
provided.
K8 Other businesses Total gross income from businesses other than K1. - -
K9 Dividends Gross income from dividends. HK-3 -

Amount C(i) from Working Sheet HK-3.
K10 Interest Gross income from interest / discounts. HK-5 -

and discounts Amount (A plus D) from Working Sheet HK-5.
K11 Rents, royalties Gross income from rents / royalties / premiums.

and premiums
Rents - Amount B1 from Working Sheet HK-4B. HK-4B -
Royalties - Amount H from Working Sheet HK-5. HK-5 -
K12 Other income Total gross income from all non-business sources not - -
listed above. This includes the taxable portion of income
/ extraordinary gains and income under subsection 4(f)
of ITA 1967.
K13 Total Sum of amounts from K8 to K12. - -
K14 Loan interest Total of all expenditure on interest excluding interest on - -

hire-purchase and lease.
K15 Salaries This includes bonus, allowances, overtime pay and leave - -
and wages pay as per Profit and Loss Account.
K16 Rental / Total paid for the rental of premise, land, motor vehicles, - -
Lease equipment, other rental and lease claimed in the Profit
and Loss Account.
K17 Contracts and - -

subcontracts
Amount as per Profit and Loss Account
K18 Commissions - -
K19 Bad debts - -
K20 Annuities Annuities paid to beneficiaries. - -
K21 Other expenses Total of all expenses other than K14 to K20, claimed in the - -
Profit and Loss Account.
19

Sheet
K22 Total Sum of expenses from K14 to K21. - -
Expediture
K23 Net Profit / Net Profit or Loss as per Profit and Loss Account. - -
Net Loss Indicate ‘X’ if value is negative.
K24 Non-allowable Amount F1 from Working Sheet HK-1, HK-1C or HK-1, HK-1C, -
expenses HK-1D HK-1D
K25 Land and - -

buildings
K26 Plant and - -
machinery Net book value as per Balance Sheet.
K27 Motor vehicles - -
K28 Other - -
fixed assets

Fixed Assets
K30 Investments Cost of investments and fixed deposits. - -
K31 Stock Closing stock as per Balance Sheet. - -
K32 Trade debtors Trade debtors as per Balance Sheet. - -
K33 Sundry debtors Other debtors as per Balance Sheet. - -
K34 Cash in hand Amount as per Balance Sheet. - -
K35 Cash at bank Amount as per Balance Sheet. - -

Indicate ‘X’ if value is negative.
K36 Other Sum of current assets other than K31 to K35. - -

current assets

Current Assets
K38 Total Assets Sum of amounts K29, K30 and K37. - -
K39 Loans and Amount as per Balance Sheet. - -

overdrafts
K40 Trade creditors Trade creditors as per Balance Sheet. - -

K41 Sundry creditors Other creditors as per Balance Sheet. - -
K42 Total Liabilities Sum of amounts from K39 to K41 - -

K43 Balance Balance as per Balance Sheet. - -
brought forward
K44 Advance Advances / Additional capital introduced as per Balance
Sheet.
20

Sheet
K45 Current year - -
profit / loss
K46 Drawings - -
K47 Balance Amount as per Balance Sheet - -
carried forward
K48 Special fund - -
K49 Total Capital - -
and Funds
PART L: PARTICULARS OF EXEMPT INCOME

Sheet
L1 Business and - -
partnership
L2 Dividends - -
Enter the exempted amount for the current year.
L3 Interest - -
L4 Rents - -
L5 Other Income - -
TRUSTEE’S DECLARATION
If the return form is not affirmed and duly signed, it shall be deemed incomplete and returned to the trust body. Penalty shall be
imposed in case of late resubmission of the return form to LHDNM.

Sheet
Name - -
Identity Card No. / - -
Passport No. / Police No. / Enter the particulars of the trustee who signs this return form.
Army No.
Designation - -
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM

Sheet
a Name of Firm Name of the tax consultancy firm responsible for filling out - -
this Form TA.
b Address of Firm Correspondence address of the tax consultancy firm. - -
c Telephone No. Telephone number of the tax consultancy firm. - -
d Handphone No. Handphone number of the tax agent. - -
21

Sheet
e e-mail E-mail address of tax agent. - -
f Tax Agent’s To be completed by a tax agent approved under subseksyen - -

Approval No. 153(3) of ITA 1967.
Please take note of the reminder on page 12 of Form TA before signing it.
22
Part 2 - Working Sheet
This working sheet is provided to assist a trust body in the computation of statutory income from business.
HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS
Use one Working Sheet HK-1 for each business source.

Sheet
A Balance as per Enter the balance as per the Profit and Loss Account in - -
Profit and Loss this box.
Account
Separation of Extract any non-business income which has been included - -

income by class in the Profit and Loss Account for entry in the box provided.
B Total Add all non-business income ie. dividends, rents, royalties, - -

non-business interest and other income.
income
C Total business A minus B - -

income
D1 Non-allowable Examine the Profit and Loss Account and extract the - -
losses non-allowable losses. If not listed, indicate the type
of loss in the space provided and fill in the amount.
Example:
Loss on disposal of motor vehicle WGQ 8090 RM 4,000
Loss on disposal of cutting machine RM 3,000
D2 Surplus Amount A from Working Sheet HK-1.1A HK-1.1A -

recovered
expenditure
D3 Total D1 plus D2 - -
D4 Non-taxable Examine the Profit and Loss Account and extract - -

gains / income the profits which are not taxable as business income.
entered in the If not listed, indicate the type of profit in the space
Profit and Loss provided and fill in the amount.
Account
Example:
Profit on disposal of motor vehicle WHU 9001 RM 5,000
Profit on disposal of sewing machine RM 2,000
D5 Total D3 minus D4 - -
E Business C plus D5 - -
income
F Adjustment Make adjustments in respect of non-allowable expenditure - -

of business in accordance with income tax provisions.
expenditure
1.1 Depreciation Provision made on the use of business assets. - -

Paragraph 39(1)(b)
23

Sheet
1.2 Own salary, Remuneration payable to ownself. - -
allowances, Paragraph 39(1)(a)
bonus, EPF
1.3 Entertainment Entertainment include the provision of food, drinks, - -
recreation or hospitality of any kind (unless for the
benefit of own employees).
Paragraph 39(1)(l)
1.4 Gifts Expenditure on gifts (unless for own employees). - -
Paragraph 39(1)(b)
1.5 Donations Any donation including approved donations pursuant to - -
subsection 44(6), 44(6A), 44(8), 44(11), 44(11A), 44(11B)
and 44(11C). Approved donation may be claimed under
the relevant item in B24 to B30 or BA24 to BA30 when
computing the total income.
Paragraph 39(1)(b)
1.6 Penalties / Fines Payments for legal offences or violations of law. - -
/ Compounds Paragraph 39(1)(b)
1.7 Withdrawal of Withdrawal of stock in trade for personal use is taken into - -
stock in trade account at market value.
for own use Paragraph 24(2)(a)
1.8 Cash drawings Withdrawal of unrecorded business cash receipts for - -
personal use.
Paragraph 39(1)(a)
1.9 Provision for General provision for bad / doubtful debts. - -
bad / doubtful (provision for specific bad / doubtful debts is allowed)
debts Subsection 34(2)
1.10 Initial / Expenses incurred prior to the commencement of business or - -
Termination in terminating it.
of business Paragraph 39(1)(b)
expenditure
1.11 Capital Expenses which are capital in nature such as the purchase of - -
expenditure assets.
Paragraph 39(1)(b)
1.12 Legal fees Legal fees incurred in relation to the acquisition of assets or - -
personal matters.
Paragraph 39(1)(b)
1.13 Expenditure Interest not allowed as deduction from business income. - -
on interest Subsection 33(2)
1.14 Restriction Contributions by employer to an approved scheme in excess - -
on EPF of 19% on the employee’s remuneration.
Paragraph 34(4)(a)
1.15 Assets Assets no longer used in the business and are written off. - -
written off Paragraph 39(1)(b)
1.16 Personal Private and domestic expenses in whatever form. - -
expenditure Paragraph 39(1)(a)
24

Sheet
(a) Travelling / Provision of living accomodation or for travelling to a person - -
Accomodation or employees which are not related to the trade or business
carried on.
(b) Use of motor Expenses on petrol, toll, repairs, maintenance, parking and - -
vehicle(s) insurance in respect of motor vehicle(s) for personal use.
(c) Household Expenses in relation to living accomodation used as business - -

benefits premise - portion of expenses for personal / household benefit
shall be taken into account.
Example:
Water bills, electricity bills, assessment, quit rent, rental,
loan interest, renovation and maintenance.
(d) Telephone Personal calls. - -
(e) Fees / Entrance fees or membership subscriptions paid to associations - -

Subscriptions or clubs.
Example:
Golf club membership
(f) Seminars Payments to attend seminars for the purpose of enhancing - -

knowledge and skills.
(g) Medical Medical expenses for ownself and family. - -
1.17 Other Any other expenditure not wholly and exclusively incurred - -
expenditure in the production of gross income from business.
Perenggan 39(1)(b)
Total Sum of amounts from 1.1 to 1.17. - -
F2 Mining Amount B from Working Sheet HK-1.1A HK-1.1A -

allowance
F3 Surplus Amount C from Working Sheet HK-1.1A HK-1.1A -

residual
expenditure
F4 Further Incentives provided by law - Appendix D

deductions List out the incentives claimed in the spaces provided.
Example:
Further deduction on
remuneration for disabled employees RM 12,000*
* This expenditure qualifies for double deduction.

The first deduction has been made in the Profit and Loss
Account.
Refer to Appendix D to determine the type of incentive

qualified for.
F5 Total Sum of amounts F2, F3 and F4. - -
25

Sheet
F6 Total adjusted F1 minus F5 - -

expenditure
Compute the adjusted income / adjusted loss by subtracting - -
or adding items E and F6.
G Adjusted Positive value (+) : Adjusted income

income Proceed to item J to compute.
or
H Adjusted Negative value (-) : Adjusted loss HK-1.3 -
loss Transfer this amount to item D1 of Working Sheet HK-1.3.
J1 Adjusted Amount from item G - -

income
Enter ‘0’ in this item for adjusted loss.
J2 Balancing Adjusted profit on disposal of assets. HK-1.2 -

charge Transfer the amount from item A5 of Working Sheet HK-1.2.
Enter ‘0’ in this item if not relevant.
J3 Total J1 plus J2 - -
J4 Capital allowance Amount from item K4 but restricted to the amount in item J3. - -
absorbed
J5 Statutory J3 minus J4 - -
income Transfer this amount to item B1 / B2 / B3 or BA1 / BA2 / BA3
of Form TA.
K1 Balance Balance of capital allowance from previous years not - -

brought forward absorbed .
K2 Balancing Adjusted residual expenditure of assets disposed. HK-1.2 -

allowance Transfer the amount from item B3 of Working Sheet HK-1.2.
Enter ‘0’ in this item if not relevant.
K3 Capital Adjusted capital allowance claimed for current year. HK-1.2 -

allowance Transfer this amount to item C5 of Working Sheet HK-1.2.
K4 Total Sum of K1, K2 and K3. - -
K5 Capital allowance Amount as per item J4. . - -

absorbed in the
current year Transfer this amount to item G2 of Form TA.
K6 Balance K4 minus K5 - -
carried This amount arises if amount K4 is not fully absorbed by J3.
forward
Transfer this amount to item G2 of Form TA.
This balance shall be the amount for item K1 in the following
year of assessment.
26
HK-1B: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS
Use one Working Sheet HK-1B for each source of partnership business.
Sheet
A Adjusted Enter the amount from items A13 and A19 of CP30. CP30 -
income from
partnership
business
B Balancing Enter the amount from items A14 and A20 of CP30 CP30 -
charge
C Total A plus B - -
D Capital allowance Amount from item K3 but restricted to the amount in item C. CP30 -
absorbed
E Statutory C minus D - -
income Transfer this amount to item B4 / B5 / B6 / BA4 / BA5 / BA6
of Form TA.
Items F and G is relevant if the trust body is entitled to claim
Schedule 7A allowance.
F Schedule 7A Amount from item A16 and A25 of CP30 but restricted to 70% CP30 -
allowance of the amount in item E.
G Statutory income E minus F - -
after deduction
of Schedule 7A Transfer this amount to item B4 / B5 / B6 / BA4 / BA5 / BA6
allowance of Form TA.
Items H and J is relevant if the trust body is entitled to claim - -
increased exports allowance for qualifying services.
H Claim for Amount from item A17 and A23 of CP30 but restricted to 70% CP30 -
Increased Exports of the amount in item E.
Allowance for
Qualifying
Services
J Statutory income E minus H - -
after deduction
of Increased Transfer this amount to item B4 / B5 / B6 / BA4 / BA5 / BA6
Exports Allowance of Form TA.
for Qualifying
Services
K Adjustment of the balance of capital allowance
1. Balance brought Balance from previous years’ capital allowance not - -

forward absorbed.
2. Balancing Enter the amount from items A15 and A21 of CP30. CP30 -
allowance and
capital
allowance
3. Total K1 plus K2 - -
4. Claim absorbed Amount as per item D. - -
in the current Transfer this amount to item G2 of Form TA.
year
27

Sheet
5. Balance K3 minus K4 - -
carried Transfer this amount to item G2 of Form TA.
forward This balance shall be the amount for item K1 in the following
year of assessment.
L Adjustment of the balance of Schedule 7A Allowance
1. Balance brought Balance from previous years’ Schedule 7A allowance not - -

forward absorbed.
2. Current year’s Enter the amount from items A16 and A25 of CP30. CP30 -
Schedule 7A
3. Jumlah L1 plus L2 - -
4. Claim absorbed Amount as per item F. - -
in the current Transfer this amount to item J1 of Form TA.
year
5. Balance L3 minus L4 - -
carried Transfer this amount to item J1 of Form TA.
forward This balance shall be the amount for item L1 in the following
year of assessment.
M Adjustment of the balance of Increased Exports Allowance for Qualifying Services
1. Balance brought Balance from previous years’ increased exports allowance - -

forward for qualifying services not absorbed.
2. Current year’s Enter the amount from items A17 and A23 of CP30. CP30 -
Increased
Exports
Allowance for
Qualifying
Services
3. Total M1 plus M2 - -
4. Claim absorbed Amount as per item H. - -
in the current Transfer this amount to item J2 of Form TA.
year
5. Balance M3 minus M4 - -
carried Transfer this amount to item J2 of Form TA.
forward This balance shall be the amount for item M1 in the following
year of assessment.
HK-1C: COMPUTATION OF STATUTORY BUSINESS INCOME FOR A

TRUST BODY ENTITLED TO CLAIM SCHEDULE 7 A ALLOWANCE
This working sheet is provided for the computation of incentive under Schedule 7A.
HK-1D: COMPUTATION OF STATUTORY BUSINESS INCOME FOR A TRUST BODY ENTITLED

TO CLAIM INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES
This working sheet is prepared for the computation of Increased Exports Allowance for Qualifying Services.
28
HK-1.1: COMPUTATION OF MINING ALLOWANCES &

HK-1.2: SUMMARY OF CAPITAL ALLOWANCES
1. To facilitate a proper claim for mining allowances and capital allowances, relevant assets and expenditure have been classified
as follows:
SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX
(Arranged in order according to the Income Tax Act 1967)
Allowance Type Class Schedule in ITA 1967 Working Sheet

Mining A A1-A3 2 1.1
Agriculture B B1-B3 3 1.2.1
Forest C C1-C2 3 1.2.2
Industrial Building D D1-D5 3 1.2.3
Plant and Machinery E E1-E6 3 1.2.4
2. Each type of asset / expenditure ( according to type) has been classified according to the rate of capital allowance that can be
claimed. Use the classification from the list of mining allowances and capital allowances as claim code for column A of the working
sheet.
3. Working Sheet HK-1.2 has been prepared for use as summary of capital allowances claimed for a year of assessment before
the final computed figure can be entered in Working Sheet HK-1 / HK-1C / HK-1D.
4. Refer to the index of business assets / capital expenditure provided behind Working Sheets HK-1.1 / HK-1.2.1 / HK-1.2.2 / HK-
1.2.3 and HK-1.2.4 for guidance. Working Sheet HK-1.2A is prepared for use as a summary of capital expenditure made and
has to be kept so long as the business still operates.
HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

Sheet
A Losses brought Balance from previous years’ business / partnership losses - -
forward not absorbed.
B Previous years’ Amount B8 / BA8 of Form TA. - -

losses absorbed
by current year’s
aggregate
statutory income
from businesses
C Balance from A minus B - -

previous years’
losses not
absorbed
D Current year
losses:
1. Business Amount H from Working Sheet HK-1 / HK-1C / HK-1D. HK-1 / HK-1C -
/ HK-1D
2. Partnership Amount from items A13 and A19 of CP30. CP 30
E Losses absorbed Amount B18 / BA18 of Form TA - -

by current year’s
aggregate income
F Balance from D3 minus E - -

current year losses
not absorbed
G Losses carried C plus F - -
forward
29
HK-3: TAX DEDUCTION UNDER SECTION 110 OF INCOME TAX

ACT 1967 / SECTION 51 OF FINANCE ACT 2007 (DIVIDENDS)
Sheet
A-D Tax deduction This working sheet is provided for the computation of gross - -
under section 110 dividend income and tax deduction under section 110 of
of Income Tax Act Income Tax Act 1967 / section 51 of Finance Act 2007.
1967 / section 51
of Finance Act Transfer amount D from Working Sheet HK-3 to item C2 /
2007 (dividends) CA3 of Form TA.
If a trust body is entitled to claim tax refund as per item

C8 / CA6 of Form TA in relation to this tax deduction, furnish
Working Sheet HK-3 and original dividend vouchers together
with Form TA.
HK-4B: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Sheet
A-E Particulars of This working sheet is provided for the computation of rental - -
properties / assets income.
and total rental
HK-5: COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES

Sheet
A-H Interest / Royalties This working sheet is provided for the computation of statutory - -
income from interest / royalties.
HK-6: TAX DEDUCTION UNDER SECTION 110 (OTHERS)

Sheet
A-G Tax deduction This working sheet is provided for the computation of gross - -
under section income from interest, royalties, special classes of income
110 (others) under section 4A and other relevant income with tax deduction
under section 110.
If a trust body is entitled to claim tax refund as per item

C8 / CA6 of Form TA in relation to this tax deduction, furnish
Working Sheet HK-6 and original dividend vouchers together
with Form TA.
30
HK-8: CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIES
WITH DOUBLE TAXATION AGREEMENT

Sheet
A-H Tax relief This working sheet is provided for the calculation of income - -
under from countries with Double Taxation Agreement and claim
section 132 for tax relief under section 132.
If a trust body is entitled to claim tax refund as per item C8 of

Form TA in relation to this tax relief, Working Sheet HK-8 and
documents pertaining to the tax deducted in the foreign country,
have to be furnished together with Form TA.
WITHOUT DOUBLE TAXATION AGREEMENT

Sheet
A-H Tax relief This working sheet is provided for the calculation of income - -
under from countries without any Double Taxation Agreement and
section 133 claim for tax relief under section 132.
Working Sheet HK-9 and documents pertaining to the tax

deducted in the foreign country, have to be furnished together
with Form TA if a trust body is entitled to claim tax refund as
per item C8 of Form TA.
HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)

Sheet
This working sheet is prepared for reporting the details of payments made during the basis year to non-residents which involve
withholding tax.
HK-12: PARTICULARS OF BENEFICIARIES’ ENTITLEMENT

Sheet
This working sheet is provided for the listing of distribution to all beneficiaries.
HK-12A: BENEFICIARY’S INCOME FROM TRUST BODY (CP30A)

Sheet
This working sheet must be retained by every beneficiary who receives income from a trust body.
31
HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS
Name
Tax Reference No. I/C No.

Business Registration No.
1 2 3 4 5
Business Year of Assessment
V Enter ‘X’ in the relevant box
Type of Business Business Code
Item Amount (RM)

+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT
LESS: SEPARATION OF INCOME BY CLASS
Dividend income
Rental income
Royalty income
Interest income
Other income
B. TOTAL NON-BUSINESS INCOME
C. TOTAL BUSINESS INCOME ( A - B )
D. ADJUSTMENT OF BUSINESS INCOME
ADD:
1. Non-allowable losses:
Loss on disposal of assets
Foreign exchange losses
Loss from investments
.................................................
.................................................
TOTAL
2. Surplus recovered expenditure

(mining)
3. TOTAL ( D1 + D2 )
Working Sheet page - 1

Buku Panduan Borang B Sistem Taksir Sendiri
LESS:
4. Non-taxable gains / income entered in the Profit and Loss Account:
Profit on disposal of assets
Foreign exchange gain
Profit from investments
.................................................................
.................................................................
TOTAL
5. TOTAL ( D3 - D4 )
E. BUSINESS INCOME ( C + D5 )
F. ADJUSTMENT OF BUSINESS EXPENDITURE
ADD:
1. Non-allowable expenditure and charges:
1.1 Depreciation
1.2 Own salary, allowances, bonus, EPF
1.3 Entertainment
1.4 Gifts
1.5 Donations
1.6 Penalties / Fines / Compound
1.7 Withdrawal of stock in trade for own use
1.8 Cash drawings
1.9 Provision for bad / doubtful debts
1.10 Initial / Termination of business expenditure
1.11 Capital expenditure
1.12 Legal fees
1.13 Expenditure on interest
1.14 Restriction on EPF
1.15 Assets written off
1.16 Personal expenditure:
(a) Travelling / Accomodation
(b) Use of motor vehicle(s)
(c) Household benefits
(d) Telephones/Handphones
(e) Fees / Subscriptions (unrelated to the business)
(f) Seminars
(g) Medical
1.17 Other expenditure

(Please specify ............................................)
TOTAL ( 1.1 to 1.17 )

LESS:
2. Mining allowance
3. Surplus residual expenditure (mining)
4. Further deductions:
4.1 .....................................................
4.2 .....................................................
4.3 .....................................................
5. TOTAL ( F2 + F3 + F4 )
6. TOTAL ADJUSTED EXPENDITURE

( F1 - F5 )
G. ADJUSTED INCOME ( E + F6 )
OR
H. ADJUSTED LOSS ( F6 – E )
If G (Adjusted Income) - Proceed to item J for further computation.
If H (Adjusted Loss) - Transfer this amount to item D1 Working Sheet HK-1.3.
Then, proceed to items J and K to compute the balance
of capital allowance to be carried forward.
J. COMPUTATION OF STATUTORY INCOME
1. ADJUSTED INCOME
(Enter ‘0’ in this box if there is adjusted loss for item H)
2. ADD: Balancing charge (amount from item A5 Working Sheet HK-1.2)
3. TOTAL ( J1 + J2 )
4. LESS: Capital allowance absorbed

(amount as per item K4 but restricted to the amount in item J3)
5. STATUTORY INCOME ( J3 - J4 )
K. ADJUSTMENT OF CAPITAL ALLOWANCE (if relevant)
1. Balance brought forward

ADD:
2. Balancing allowance (amount from item B3 Working Sheet HK-1.2)
3. Capital allowance (amount from item C5 Working Sheet HK-1.2)
4. TOTAL ( K1 + K2 + K3 )
LESS:
5. Capital allowance absorbed in the current year
(amount as per item J4)
6. Balance carried forward ( K4 - K5 )

HK-1B: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS
Name
Tax Reference No. D I/C No.

1 2 3 4 5
Partnership Business Year of Assessment
V Enter ‘X’ in the relevant box.
Item Amount (RM)
A. Adjusted Income from Partnership Business

(Enter the amount from items A13 and A19 of CP30)
If loss, enter ‘0’ in this box and transfer the amount of adjusted loss
to item D2 of Working Sheet HK-1.3. Proceed with your computation
for items B to M below (if applicable)
ADD:
B. Balancing Charge
(Amount from items A14 and A20 of CP30)
C. TOTAL (A + B)
LESS:
D. Capital Allowance absorbed

(Amount as per item K3 but restricted to the amount in item C)
E. STATUTORY INCOME ( C - D )
OR
* IF ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE, PROCEED TO COMPUTE AS FOLLOWS:

LESS:
F. Schedule 7A Allowance
(Restricted to 70% of the statutory income in item E)
G. STATUTORY INCOME AFTER DEDUCTION

OF SCHEDULE 7A ALLOWANCE ( E - F )
OR
* IF ENTITLED TO CLAIM INCREASED EXPORTS ALLOWANCE FOR

QUALIFYING SERVICES, PROCEED TO COMPUTE AS FOLLOWS:
LESS:
H. Increased Exports Allowance for Qualifying Services claimed

(Restricted to 70% of the statutory income in item E)
J. STATUTORY INCOME AFTER DEDUCTION OF INCREASED

EXPORTS ALLOWANCE FOR QUALIFYING SERVICES ( E - H )

K. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)
ADD:
2. Balancing Allowance and Capital Allowance

3. TOTAL ( K1 + K2 )
LESS:
4. Claim absorbed in current year

(Amount as per item D)
5. Balance carried forward ( K3 - K4 )
L. ADJUSTMENT OF THE BALANCE OF SCHEDULE 7A ALLOWANCE (if relevant)

ADD:
2. Current year’s Schedule 7A Allowance

3. TOTAL ( L1 + L2 )
LESS:
4. Claim absorbed in current year (Amount as per item F)
5. Balance carried forward ( L3 - L4 )
M. ADJUSTMENT OF THE BALANCE OF INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

(if relevant)
ADD:
2. Current year’s Increased Exports Allowance for Qualifying

Services (Amount from items A17 and A23 of CP30)
3. TOTAL ( M1 + M2 )
LESS:
4. Claim absorbed in current year (Amount as per item H)
5. Balance carried forward ( M3 - M4 )

HK-1C: COMPUTATION OF STATUTORY BUSINESS INCOME FOR A

TRUST BODY ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE
Name

1 2 3 4 5
Item Amount (RM)

+ –
AND LOSS ACCOUNT
Dividend income
Rental income
Royalty income
Interest income
Other income
ADD:
.................................................
.................................................
TOTAL

(mining)
3. TOTAL ( D1 + D2 )

LESS:
.................................................................
.................................................................
TOTAL
5. TOTAL ( D3 - D4 )
ADD:
1.1 Depreciation
1.3 Entertainment
1.4 Gifts
1.5 Donations
1.6 Penalties / Fines/Compound
1.8 Cash drawings
1.12 Legal fees
(f) Seminars
(g) Medical

(Please specify ............................................)
TOTAL ( 1.1 to 1.17 )

LESS:
2. Mining allowance
3. Surplus residual expenditure (mining)
4.1 ......................................................................
4.2 ......................................................................
4.3 ......................................................................
5. TOTAL ( F2 + F3 + F4 )

( F1 - F5 )
OR
If G (Adjusted Income) - Proceed to item J for further computation
Then, proceed to items J and Q to compute the balance
1. ADJUSTED INCOME
2. ADD: Balancing Charge

(amount from item A5 of Working Sheet HK-1.2)
3. TOTAL ( J1 + J2 )
4. LESS: Capital Allowance absorbed

(amount as per item Q4 but restricted to the amount in item J3)
K. COMPUTATION OF CLAIM FOR SCHEDULE 7A ALLOWANCE
1. % x =
(qualifying capital expenditure)
ADD:
2. Balance of allowance brought forward
3. TOTAL ( K1 + K2 )
L. RESTRICTION LIMIT OF
STATUTORY INCOME % x
( J5 )
M. SCHEDULE 7A ALLOWANCE
(K3 or L, whichever is lower)
N. TAXABLE STATUTORY INCOME ( J5 - M )

P. ADJUSTMENT OF THE BALANCE OF SCHEDULE 7A ALLOWANCE
ADD:
2. Current year claim
3. TOTAL ( P1 + Q2 )
LESS:
4. Claim absorbed in current year (amount from item M)
5. Balance carried forward ( P3 - P4 )
Q. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)
ADD:
2. Balancing Allowance (amount from item B3 of Working Sheet HK-1.2)

3. Capital Allowance (amount from item C5 of Working Sheet HK-1.2)
4. TOTAL ( Q1 + Q2 + Q3 )
LESS:
5. Capital allowance absorbed in the current year (amount from item J4)
6. Balance carried forward ( Q4 - Q5 )

HK-1D: COMPUTATION OF STATUTORY BUSINESS INCOME
FOR A TRUST BODY ENTITLED TO CLAIM INCREASED
EXPORTS ALLOWANCE FOR QUALIFYING SERVICES
Name

1 2 3 4 5
Item Amount (RM)

+ –
AND LOSS ACCOUNT
Dividend income
Rental income
Royalty income
Interest income
Other income
ADD:
.................................................
.................................................
TOTAL

(mining)
3. TOTAL ( D1 + D2 )

LESS:
.................................................................
.................................................................
TOTAL
5. TOTAL ( D3 - D4 )
ADD:
1.1 Depreciation
1.3 Entertainment
1.4 Gifts
1.5 Donations
1.6 Penalties / Fines/Compound
1.8 Cash drawings
1.12 Legal fees
(f) Seminars
(g) Medical

(Please specify ............................................)
TOTAL ( 1.1 to 1.17 )

LESS:
2.1 ......................................................................
2.2 ......................................................................
TOTAL ( 2.1 to 2.2 )

( F1 - F2 )
OR
If G (Adjusted Income) - Proceed to item J for further computation
Then, proceed to items J and N to compute the balance
1. ADJUSTED INCOME
2. ADD: Balancing Charge

(amount from item A5 of Working Sheet HK-1.2)
3. TOTAL ( J1 + J2 )
4. LESS: Capital Allowance absorbed

(amount as per item Q4 but restricted to the amount in item J3)
K. COMPUTATION OF CLAIM FOR INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES
1. 70% x Statutory Income (restriction) =
2. Eligible claim for Increased Exports

Allowance for Qualifying Services
(amount from item M6)
3. Increased Exports Allowance for Qualifying Services absorbed

(K1 or K2, whichever is lower)
L. TAXABLE STATUTORY INCOME ( J5 - K3 )

M. ADJUSTMENT OF THE BALANCE OF INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

1. Balance of Increased Exports Allowance for Qualifying Services
brought forward
2. Income from Exports of Qualifying Services

for basis period (current)
TOLAK:
3. Income from Exports of Qualifying Services
for basis period (previous year)
4. Increase in Exports of Qualifying Services

( M2 - M3 )
5. Increased Exports Allowance for Qualifying Services (M4 x 50%)
6. TOTAL ( M1 + M5 )
(Transfer this amount to item K2)
7. Increased Exports Allowance for Qualifying Services absorbed

(Amount from item K3)
8. Balance carried forward ( M6 - M7 )
N. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)

ADD:
2. Balancing Allowance (amount from item B3 of Working Sheet HK-1.2)
3. Capital Allowance (amount from item C5 of Working Sheet HK-1.2)
4. TOTAL ( N1 + N2 + N3 )
LESS:
5. Claim absorbed in the current year (amount from item J4)
6. Balance carried forward ( N4 - N5 )
QUALIFYING SERVICES
1. LEGAL
2. Accounting
3. Architecture
4. Marketing
5. Business consultancy
6. Office services
7. Construction management
8. Building management
9. Plantation management
10. Private health care
11. Private education
12. Publishing services
13. Information technology and communication (ICT) services
14. Engineering services
15. Printing services
16. Local franchise services

HK-1.1: MINING ALLOWANCE
Year Of Assessment
Name
Buku Panduan Borang B
Tax Reference No.
A B C D E F G H J K L
Residual Surplus Surplus Residual
Residual life Development Total Recovered Total Mining
Item Class expenditure residual recovered expenditure
of the mine expenditure (C+D) expenditure (E-F) allowance
b/f expenditure expenditure c/f
1
2
3
4
5
6
7

8
9
10
11 TOTAL
(Transfer the amounts from items 11H, 11J and 11K to Working Sheet 1.1A)
Note: The allowance is arrived at by dividing the residual expenditure at the end of the basis period by the residual life of the mine at the beginning of
the basis period.
Where the accounting period is less or more than 12 months, the allowance is decreased or increased according to time basis.
Expected Life of the Mine: 1. Total acreage of deposits available for dredging or other mining operations
Expected acreage to be dredged, etc., annually
= X years
Sistem Taksir
OR
2. Total estimated deposits in tons/piculs
HK-1.1
= X years
Expected rate of annual production in tons/piculs
Sendiri
MINING ALLOWANCE INDEX
Class Type of Asset Allowance Reference
A1 Cost of acquisition of the mine or rights in or over the mine,
a. Roads, tramways,
b. Workshops, stores and quarters.
A2 Cost of prospecting new or existing mine;
a. Sinking shafts, tunnelling and underground development; As per computation Section 34(6)(c)
prepared
b. Works in connection with water and power supply, roads, under this Schedule Paragraphs 3 and 5
tramways, railway sidings, tailings, retention and slime Schedule 2 ITA
disposal; and 1967
c. Construction of buildings including quarters for the mining

staff.
A3 General administration and management expenses before

the commencement of production or during the temporary
non-production period.
COMPUTATION OF THE EXPECTED LIFE OF THE MINE
The expected life of the mine is computed as follows:
1. Total acreage of deposits available for dredging or

other mining operations (T)
= X years
Expected acreage to be dredged, etc., annually (M)
T
Or = X years
M
2. Total estimated deposits in tons/piculs (P)

= X years
Expected rate of annual production in tons/piculs (K)
Or P
= X years
K

HK-1.1A: SUMMARY OF MINING ALLOWANCES
Year of Assessment
Name
Tax Reference No.
A B C
Surplus Recovered Mining Allowance Surplus Residual
Expenditure [Section 34 & Expenditure [Section 34 &
[Subsection 30(3)] Paragraph 3 Schedule 2] Paragraph 12 Schedule 2]
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount to (Transfer this amount to (Transfer this amount to

item D2 of HK-1 / HK-1C) item F2 of HK-1 / HK-1C) item F3 of HK-1 / HK-1C)

HK-1.2: SUMMARY OF CAPITAL ALLOWANCES
TahunTaksiran
Name
Tax Reference No.
A. BALANCING CHARGE Working Sheet
1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A
3. Industrial building HK-1.2.3B
4. Plant and machinery HK-1.2.4A
5. TOTAL:
(Transfer this amount to item J2, HK-1 / J2, HK-1C / J2, HK-1D)
B. BALANCING ALLOWANCE

3. TOTAL:
(Transfer this amount to item K2, HK-1 / Q2, HK-1C / N2, HK-1D)
C. CURRENT YEAR CAPITAL ALLOWANCE
1. Qualifying agriculture expenditure HK-1.2.1A

2. Qualifying forest expenditure HK-1.2.2A
5. TOTAL:
(Transfer this amount to item K3, HK-1 / Q3, HK-1C / N3, HK-1D)

HK-1.2.1: AGRICULTURE ALLOWANCE
Year of Assessment
Name
Tax Reference No.
A B C D E F G H J K L M N
Date of Residual Residual

Date of Year of Rate Annual Grant/ Agriculture Agriculture Accumulated
Item Class expenditure Cost expenditure expenditure
disposal assessment % allowance Subsidy charge allowance allowance
incurred b/f c/f
1
2
3
4
5
6

7
8
9
10
11 TOTAL
12 AGRICULTURE CHARGE ( 11K + 11L ) (Transfer this amount to Working Sheet HK-1.2.1A)
13 AGRICULTURE ALLOWANCE ( 11M ) (Transfer this amount to Working Sheet HK-1.2.1A)
NOTE:
Sistem
Agriculture charge on an asset which is disposed of within 6 years from the date on which the expenditure was incurred or deemed incurred, is:
(i) Value N or
(ii) N/Y * where the agriculture charge is spread equally over the years of assessment for which the agriculture allowances were given
(Proviso to paragraph 27 Schedule 3).
HK-1.2.1
* ‘Y’ is the number of years of assessment for which the agriculture allowances were given to the business.
Taksir Sendiri
AGRICULTURE ALLOWANCE INDEX
Annual Allowance
Reference
Class Type of Asset (Schedule 3)
Rate (%) Reference (Schedule 3)
B1 Qualifying agriculture expenditure:
a. Clearing and preparation of land for the

purposes of agriculture Paragraph 7 (1)(a)
b. Planting (but not replanting) of crops on land
cleared for planting Paragraph 7 (1)(b) 50 Paragraph 23
c. Construction on a farm of a road or bridge Paragraph 7 (1)(c)
B2 Construction of a building for the welfare of

persons or as living accomodation for
persons, employed in or in connection with
the working of that farm Paragraph 7 (1)(d) 20 Paragraph 22(a)
B3 Buildings
a. Office
b. Building for the purpose of working the farm Paragraph 7 (1)(d) 10 Paragraph 22 (b)

HK-1.2.1A: SUMMARY OF AGRICULTURE ALLOWANCES
Year of Assessment
Name
Tax Reference No.
A B
Agriculture Agriculture
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount (Transfer this amount

to item A1 of HK-1.2) to item C1 of HK-1.2)

HK-1.2.2: FOREST ALLOWANCE
Year of Assessment
Name
Tax Reference No.
A B C D E F G H J K L
Date of Date of Year of Rate Residual Forest Residual Forest Accumulated

Item Class expenditure disposal Assessment % Cost expenditure allowance expenditure charge forest
incurred b/f c/f allowance
1
3
4
6
7

8
9
10
11 TOTAL
12 FOREST CHARGE ( 11K ) (Transfer this amount to Working Sheet HK-1.2.2A)
13 FOREST ALLOWANCE ( 11H ) (Transfer this amount to Working Sheet HK-1.2.2A)

NOTE:
Sistem
Forest charge on an asset which is disposed, is:

(i) Value L or
(ii) L/Y * where the forest charge is spread equally over the years of assessment for which the forest allowances were given.
(Proviso to paragraph 32 Schedule 3)
HK-1.2.2
* ‘Y’ is the number of years of assessment for which the forest allowances were given to the business.
Taksir Sendiri
FOREST ALLOWANCE INDEX
Annual Allowance
Class Type of Asset Reference
(Schedule 3) Reference
Rate (%)
(Schedule 3)
C1 Expenditure for the purpose of a business which

consists wholly or partly of the extraction of timber
from the forest:
a. Road Paragraph 8(1)(a) 10 Paragraph 30(b)
b. Building
C2 Expenditure for the welfare of persons employed in

or in connection with the extraction of timber from
the forest:
a. Building Paragraph 8(1)(b) 20 Paragraph 30(a)
b. Living accomodation

HK-1.2.2A: SUMMARY OF FOREST ALLOWANCES
Year of Assessment
Name
Tax Reference No.
A B
Forest Forest
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
(Transfer this amount (Transfer this amount

to item A2 of HK-1.2) to item C2 of HK-1.2)

HK-1.2.3: INDUSTRIAL BUILDING ALLOWANCE
Year of Assessment
Name
Tax Reference No.
A B C D E F G H J K L M N
Date of
Residual Residual
purchase/ Date of Year of Rate
Item Class completion of Cost expenditure Initial Annual expenditure Disposal Balancing Balancing
disposal assessment %
b/f allowance allowance c/f value charge allowance
construction
2
3

6
8
9
10
11 TOTAL
12 BALANCING CHARGE (11M) (Transfer this amount to Working Sheet HK-1.2.3A)

Sistem
13 BALANCING ALLOWANCE (11N) (Transfer this amount to Working Sheet HK-1.2.3A)
14 INDUSTRIAL BUILDING ALLOWANCE (11H + 11J) (Transfer this amount to Working Sheet HK-1.2.3A)
HK-1.2.3
Taksir Sendiri
INDUSTRIAL BUILDING ALLOWANCE INDEX
Reference Initial Allowance Annual Allowance
Class Type of Industrial Building [Schedule 3 Rate Reference Rate Reference
and P.U.(A)] (%) [Schedule 3 & P.U.(A)] (%) [Schedule 3 & P.U.(A)]
D1 Common Industrial Bulidings: Paragraph 63 & 64
a Factory
b Dock, wharf, jetty or other similar building
c Warehouse (with factory)
d Supply of water, electricity and
telecommunication services
e Agriculture
f Mining
g Canteen, rest-room, recreation room, lavatory, Paragraph 65
bathhouse, bathroom or wash-room (with
industrial building) 10 Paragraph 12 3 Paragraph 16
h Building for the welfare or living accomodation
of persons employed in the working of a farm
i Private hospital Paragraph 37A
j Nursing home
k Maternity home
l Building for the purpose of approved research Paragraph 37B
m Building for use in approved service project Paragraph 37E
under Schedule 7B
n Hotel registered with the Ministry of Tourism Paragraph 37F
o Airport Paragraph 37G
p Approved motor racing circuit Paragraph 37H
q Public road and ancillary structures on which Paragraph 67A 10 Paragraph 12 6 P.U. (A) 87/1986
expenditure is recoverable through toll
collection
r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003
D2 Other Industrial Buildings
a Warehouse for purpose of storage of goods for Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C
export or imported goods to be processed and
distributed or re-exported
b Living accomodation for individuals employed
in the following businesses: Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)
– Manufacturing
– Hotel
– Tourism
– Approved service project
c Child care facilities Paragraph 42A(2) NIL Paragraph 42A(1) 10 Paragraph 42A(2)
d Building for:
– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B
– Approved educational institution
e Building for the purpose of approved:
– Industrial training Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C
– Technical training
– Vocational training
D3 Building constructed for use as living Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 16
accomodation of employed individuals (with
industrial building)
D4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16A
lease-transfer agreement with the Government
D5 Building constructed or purchased for use by an P.U.(A) 202/2006 & NIL P.U.(A) 202/2006 & 10 P.U.(A) 202/2006 &
approved Multimedia Super Corridor (MSC) P.U.(A) 317/2006 P.U.(A) 317/2006 P.U.(A) 317/2006
status company

HK-1.2.3B: SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES
Year of Assessment
Name
Tax Reference No.
INDUSTRIAL BUILDING ALLOWANCE CLAIM AGAINST BUSINESS INCOME

A B C
Balancing Balancing Industrial
Charge Allowance Building
Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL:
(Transfer this amount (Transfer this amount (Transfer this amount

to item A3 of HK-1.2) to item B1 of HK-1.2) to item C3 of HK-1.2)
INDUSTRIAL BUILDING ALLOWANCE CLAIM AGAINST RENTAL INCOME *

( * if the building rented / leased out is being used as an industrial building by the tenant / lessee )
A B C
Balancing Balancing Industrial
Charge Allowance Building
Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL:

to item C2 of HK-4B) to item C4 of HK-4B) to item C4 of HK-4B)

HK-1.2.4: PLANT AND MACHINERY ALLOWANCE
Year of Assessment
Name
Tax Reference No.
A B C D E F G H J K L M N P
Annual
First year of Residual allowance/ Residual
Date of Date of Rate Qualifying Instalment Initial Allowance Disposal Balancing Balancing
Item Class assessment expenditure expenditure
purchase disposal % expenditure payments allowance claimed on value charge allowance
which qualifies b/f small value c/f
assets
1
3
4
5
6

7
9
10
11 TOTAL
12 BALANCING CHARGE (11N) (Transfer this amount to Working Sheet HK-1.2.4A)
13 BALANCING ALLOWANCE (11P) (Transfer this amount to Working Sheet HK-1.2.4A)
14 CAPITAL ALLOWANCE (11J + 11K) (Transfer this amount to Working Sheet HK-1.2.4A)
Note: Balancing charge (M - G) = Disposal value (M) exceeds the residual expenditure (G) at the date of disposal.
SistemHK-1.2.4
Balancing allowance (G - M) = Residual expenditure (G) at the date of disposal exceeds the disposal value (M).
Taksir Sendiri
Buku Panduan Borang B PLANT AND MACHINERY ALLOWANCE INDEX Sistem Taksir Sendiri
Initial Allowance Annual Allowance

Class Type of Asset Rate Reference Rate Reference
(%) [Schedule 3 and P.U.(A)] (%) [Schedule 3 and P.U.(A)]
E1 Heavy machinery/Motor vehicle:
a. General 20 Paragraph 10 20 P.U.(A)52/2000
b. Building and construction industry 30 P.U.(A)294/1998 20 P.U.(A)52/2000
c. Timber industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000
d. Tin mining industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000
e. Imported heavy machinery 10 P.U.(A)474/1997 10 P.U.(A)474/1997
f. Heavy machinery/Motor vehicle subject to
provisions under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U(A)52/2000
E2 Plant and machinery:
e. Plant and machinery subject to provisions under
paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 14 P.U.(A)52/2000
E3 Others:
e. Others subject to provisions under paragraphs
2A and 2C Schedule 3 NIL Paragraph 13A 10 P.U.(A)52/2000
E4 Special / Specific purpose plant and machinery/
equipment for:
a. Storage, treatment and disposal of scheduled wastes; 40 P.U.(A) 339/1995; 20 P.U.(A) 339/1995;
and recycling of wastes and P.U.(A) 505/2000 and P.U.(A) 505/2000
b. Natural gas refuelling 40 P.U.(A) 265/1997 20 P.U.(A) 265/1997
c. Control of wastes and pollution of environment 40 P.U.(A) 295/1998 20 P.U.(A) 295/1998
d. Conservation of energy 40 P.U.(A) 349/2003 and 20 P.U.(A) 349/2003 and
P.U.(A) 64/2006 P.U.(A) 64/2006
e. Special plant and machinery subject to provisions
under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U.(A) 52/2000
f Purposes of a qualifying project under Schedule 7A 40 P.U.(A) 506/2000 20 P.U.(A) 506/2000
g Controlling the quality of electric power 20 P.U.(A) 87/2005 40 P.U.(A) 87/2005
h Generating energy using renewable energy 20 P.U.(A) 88/2005 and 80 P.U.(A) 88/2005 and
resources [revoked with effect from Year of P.U.(A) 115/2005 P.U.(A) 115/2005
Assessment 2008 via P.U. (A) 107/2008]
i Agriculture sector 20 P.U.(A) 188/2005 40 P.U.(A) 188/2005
j Mould for the production of industrialised building
system component 40 P.U.(A) 249/2006 20 P.U.(A) 249/2006
E5 Computer and ICT equipment:
a. Computers and information technology equipment 20 Paragraph 10 40 P.U.(A) 187/1998
b. Cost of provision of computer software 20 Paragraph 10 40 P.U.(A) 272/1999
E6 Small value assets (refer to Public Ruling No. 1/2008 dated 27th March 2008) Paragraph 19A
Note: 1. Heavy machinery – Bulldozers, cranes, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrappers,
shovels, tractors, vibrator wagons and so on.
2. Motor vehicles – All types of motorized vehicles such as motorcycles, aeroplanes, ships and so forth.
3. Plant and machinery – General plant and machinery not included under heavy machinery such as air conditioners,
compressors, lifts, laboratory and medical equipment, ovens and so forth.
4. Others - Office equipment, furniture and fittings.

HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES
Year of Assessment
Name
Tax Reference No.
A B C
Balancing Balancing Capital
Charge Allowance Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL

to item A4 of HK-1.2) to item B2 of HK-1.2) to item C4 of HK-1.2)

HK-1.2A: SUMMARY OF CAPITAL EXPENDITURE
Year of Assessment
Name
Tax Reference No.
No. Class of Asset Description of Asset Date of Purchase Date of Disposal Method of Payment

HK-1.3: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP
Name

1 2 3 4 5
Item Amount (RM)
A. Losses brought forward
LESS:
B. Previous years’ losses absorbed by current year’s

aggregate statutory income from businesses
C. Balance from previous years’ losses not absorbed ( A - B )
D. Current year losses:

1. Business
(amount from item H of Working
Sheet HK-1 / HK-1C / HK-1D)
2. Partnership
(amount from items A13 and A19 of CP 30)
3. TOTAL ( D1 + D2 )
LESS:
E. Losses absorbed by current year’s aggregate income
F. Balance from current year losses not absorbed ( D3 - E )
G. Losses carried forward ( C + F )

HK-3 : TAX DEDUCTION UNDER SECTION 110 OF INCOME TAX
ACT
1967 / SECTION 51 OF FINANCE ACT 2007 (DIVIDENDS) Sistem Taksir Sendiri
Name
Year of Assessment
Submit this Working Sheet and original dividend vouchers if entitled to a tax refund.
(Use separate HK-3 for dividends which need regrossing)
A. List of dividend income:
Date of Warrant No./ Gross Dividend Tax Deducted Net Dividend

No. Name of Company
Payment Serial No.
RM sen RM sen RM sen
10
11
12
13
14
15
16
17
18
19
20
TOTAL NET DIVIDEND
Total Regrossed
X Y
Note: Proceed with the computation overleaf if the rate of tax deducted on dividend received as per voucher/
certificate differs from the tax rate for current year of assessment
B. Computation of regrossed dividend and tax deemed deducted
If the rate of tax deducted as per dividend voucher/certificate differs from the current year’s tax rate for
corporations, please use the following formula to regross the net dividend received and compute the tax
deemed deducted:-
(i) Dividend regrossed (X)

1
= Net dividend x
(1-Z*)
= (X)
Enter the amount of regrossed dividend in column ‘X’ under ‘Gross Dividend’.
(ii) Tax deemed deducted (Y)
= X x Z*
= (Y)
* Where Z is the current year’s tax rate for corporations.
C. Computation of statutory income from dividends
(i) Gross dividend (X)
Less:
(ii) Interest on loan employed in the

production of gross dividend income
(iii) Statutory Income
D. Tax deduction under section 110 of Income Tax Act 1967 /

section 51 of Finance Act 2007 (dividends) (as per amount Y above)

HK-4B: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
Name
Year of Assessment
A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT
Date of Total Gross Rental / Lease

No. Type of Property / Asset Address of the Property / Commencement of Payments received in the
Lessor of the Asset the Rental / Lease Year of Assessment (RM)
10
Note: 1. Properties refer to houses, factories, land and other immovable properties.
2. Assets refer to plant, machineries, furniture and other movable properties.

B. COMPUTATION OF ADJUSTED INCOME FROM RENTS

(Compute separately for each source of rental income)
1. GROSS RENTAL INCOME (From items A1 or A2 or A3 .... A10)
LESS: Allowable Expenditure:
(i) Interest on loan employed

in the production of gross
rental income
(ii) Assessment
(iii) Quit rent
(iv) Insurance
Other revenue expenditure:
(v) Repairs and maintenance

(vi) Renewal of tenancy agreement
(vii) .............................................
(viii).............................................
(ix) .............................................
(x) .............................................
2. Total Expenditure ( i to x )
3. ADJUSTED INCOME FROM RENTS ( B1 - B2 )

(enter ‘0’ in this box if amount B2 exceeds amount B1)
C. COMPUTATION OF STATUTORY INCOME FROM RENTS
1. ADD: Balancing Charge (paragraph 60 Schedule 3 of ITA 1967)

(total amount of A from rental income part of Working
Sheet HK-1.2.3B)
2. TOTAL ( B3 + C1 )
3. LESS: Industrial Building Allowance absorbed

(total amount of B + C from rental income part of Working
Sheet HK-1.2.3B but restricted to the amount in item C2)
D. STATUTORY INCOME FROM RENTS ( C2 - C3 )
E. SUMMARY OF STATUTORY INCOME FROM RENTS
Source 1 (amount from D)

............................................
Total statutory income from rents including

rents from received from partnership businesses

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

Year of Assessment
INTEREST RM
A. Gross Interest
LESS:
B. Interest on loan employed in the

production of gross income from interest
C. Statutory Income ( A - B )
D. Total Gross Income from Interest

(amount from item C of HK-6 / D of HK-8 / D of HK-9)
E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )
ROYALTIES
F. Gross Royalty
G. Total Gross Income from Royalties

(amount from item D of HK-6 / E of HK-8 / E of HK-9)
H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )

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

Year of Assessment
A. List out: interest/royalty income pursuant to the provision under section 109 ITA 1967;
section 4 A income subject to the provision under section 109 B ITA 1967;
income from trust as per CP30A and other relevant income.
Note:- * Income Code: 3 = interest, 5 = royalties, 6 = section 4A income,

7 = income from trust (excluding real estate investment trust / property
trust fund)
8 = other relevant income
Gross Income Tax Deducted Date of

No. Code * Name of Payer / Trust Receipt No.
RM sen RM sen Payment
10
TOTAL
(Z)
B. Total tax deducted under section 110 (others) (Z)
C. Total gross interest income (income code = 3)
D. Total gross royalty income (income code = 5)
E. Total gross section 4A income (income code = 6)
F. Total gross income from trust (income code = 7)
G. Total gross of other income (income code = 8)

WITH DOUBLE TAXATION AGREEMENT
Name

Year of Assessment
A. List of income
Note - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income,
7 = income from trust, 8 = other relevant income
No. Code * Gross Income Statutory Income Tax Deducted in the Foreign Country
1
2
3
4
5
6
7
8
9
10
TOTAL
(X) (Y)
Relief due is either amount Y or amount U, where amount U is computed using the following formula:
Total X Tax chargeable
x = U
Total Income from all sources before relief
B. Relief claimed (U or Y, whichever is lower)
C. Total gross dividend income (income code = 2)
D. Total gross interest income (income code = 3)
E. Total gross royalty income (income code = 5)
F. Total gross section 4A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paid
or credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted
in the foreign country.

WITHOUT DOUBLE TAXATION AGREEMENT
Name

Year of Assessment
A. List of income
Note - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income ,
7 = income from trust, 8 = other relevant income
No. Code * Gross Amount Tax Deducted in the Foreign Country

1
2
3
4
5
6
7
8
9
10
TOTAL
(X) (Y)
Y/2=
(Z)
Relief due is either amount Z or amount U, where amount U is computed using the following formula:
Total X Tax chargeable

x = U
Total Income from all sources before relief
B. Pelepasan yang dituntut (U atau Z yang mana lebih rendah)
C. Total gross income from dividends (income code = 2)
D. Total gross interest income (income code = 3)
E. Total gross royalty income (income code = 5)
F. Total gross section 4 A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paid
or credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted
in the foreign country.

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

Year of Assessment
Enter ‘X’ in the relevant box. Select one only. Use separate working sheet for each type of withholding tax.
PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISION
OF SECTION :
107A ITA 1967 (NON-RESIDENT CONTRACTORS)
109 ITA 1967 (INTEREST AND ROYALTIES)
109A ITA 1967 (PUBLIC ENTERTAINERS)
109B ITA 1967 (SECTION 4A INCOME)
109D ITA 1967 (INCOME FROM UNIT TRUSTS)
No. Receipt Date of Gross Withholding Tax Withholding Tax Net

No. Payment Amount Remitted to Remitted to Amount
Paid LHDNM LHDNM Paid
(RM) (RM) [for paragraph (RM)
107A(1)(b) only
(3%)] (RM)
10
11
12
TOTAL

HK-12: PARTICULARS OF BENEFICIARIES’ ENTITLEMENT
Name

Year of Assessment
No. Tax Reference No. Name of Beneficiary Butiran Amount of Distributable Income (RM)
(If none, Hak *
Identity Card No. /
Passport No.) Annuity Rental Other Income
10
11
12
TOTAL:
(A) (B) (C)
Note: * ‘Entitlement’ can be indicated in percentage (%) or according to the apportionment fixed by the will or trust deed.

HK-12A: BENEFICIARY’S INCOME FROM TRUST BODY (CP30A)
Name

Year of Assessment
PARTICULARS OF BENEFICIARY ENTITLED TO INCOME AND ANNUITY
A. Beneficiary’s Name
B. Tax Reference No.

(C, OG, SG,D)
C. New Identity Card No.
D. Business Registration No.
Type of Income Entitlement Actual amount Tax Credit **

(apportionment) * of income distributed
in the basis year (RM) RM sen
Annuity
TOTAL
Note: * ‘Entitlement’ can be indicated in percentage (%) or according to the apportionment fixed by the will or trust deed.
** ‘Tax Credit’ refers to the proportion of the tax paid by the trust body to which the beneficiary is entitled with respect to
the portion of income received.
Use separate working sheet for each beneficiary

APPENDIX A1
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 expenses deductible 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.
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(4) Debt released in respect of any outgoing / expense / allowance which has been made under paragraphs
33(1)(a), (b) or (c); or Schedule 3
– Income other than the above.
2. Allowable Expenses
Legal Provision Subject
33(1) Outgoings and expenses wholly and exclusively incurred in the production of gross income.
33(1)(a) Interest on any money borrowed and employed in the production of gross income; or laid out on 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 purpose of producing
gross income from that source.
33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures employed in the production
of gross income from that source.
Other expenses include:
R the renewal, repair or alteration of any implement, utensil or article so employed, which do not
qualify for capital allowance,
R any means of conveyance.
34(6)(a)/(b) Amount of payroll tax/turnover tax paid.
Appendix page - 1
Perundangan Perkara
34(6)(c) Capital expenditure equivalent to the amount as may be allowed pursuant to Schedule 2
34(6)(d) Replanting expenses (in respect of gross income derived from the working of a farm relating to
cultivation of crops)
34(6)(e) Equipment for disabled employees
34(6)(f) Translation into or publication in the national language of cultural, literary, professional, scientific
or technical books approved by the Dewan Bahasa dan Pustaka
34(6)(g) Provision of library facilities accessible to the public or contributions to public libraries and libraries
of schools and institutions of higher education not exceeding RM100,000
34(6)(h) Provision of services, public amenities and contributions to a charity or community project pertaining
to education, health, housing, infrastructure and information and communication technology approved
by the Minister
34(6)(ha) Provision of infrastructure in relation to its business which is available for public use, subject to
the prior approval of the Minister
34(6)(i) Expenditure incurred, not being capital expenditure on land, premises, buildings, structures or works
of a permanent nature or on alterations, additions or extensions thereof or in the acquisition of any
rights in or over any property on the provision and maintenance of a child care centre for the benefit
of employees
34(6)(j) Expenditure incurred in establishing and managing a musical or cultural group approved by the
Minister
34(6)(k) Expenditure incurred in sponsoring any arts, cultural or heritage activity approved by the Ministry
of Culture, Arts and Heritage:
– not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage activity; but
– not exceeding RM500,000 in aggregate
34(6)(l) Provision of scholarship to a student receiving full-time instruction leading to an award of diploma/
degree (including Masters/Doctorate)
34(6)(m) Capital expenditure incurred in obtaining accreditation for a laboratory or as a certification body
34(6)(n) Expenditure incurred on the provision of practical training in Malaysia, in relation to the business,
to a resident individual who is not own employee
34(6)(o) Expenditure incurred for participating in international standardization activities approved by the
Department of Standards Malaysia
– Expenses other than the above
3. Non-allowable Expenses
Legislation Subject
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) Any disbursements or expenses not being money wholly and exclusively laid out or expended for
the purpose of producing the gross income
Example:
T Expenses incurred in the printing and distribution of annual reports and costs of holding annual
general meetings and extraordinary meetings
Appendix page - 2
Perundangan Perkara
T Pre-commencement or cessation of business expenses

T Legal expenses in connection with the acquisition of assets or private matters
T Donations
T Fines for violation of law including fines and expenses relating to income tax appeals
T Gifts (except for own employees)
T Club membership (entrance) fees and private club membership subscriptions
T Payment for loan and agency agreements
T Purchase of assets and similar expenses
T Other expenses
39(1)(c) Any capital withdrawn or any sum employed or intended to be employed as capital
39(1)(d) Payment to any unapproved provident fund
39(1)(e) (i) Qualifying mining expenditure (Schedule 2)

(ii) Qualifying agriculture/forest expenditure (Schedule 3)
(iii) Qualifying prospecting expenditure (Schedule 4)
39(1)(f) Interest or royalty paid to non-residents without complying with section 109
39(1)(g) Payment made otherwise than to a State Government for licence or permit to extract timber
39(1)(i) Contract payment made without complying with section 107A
39(1)(j) Payment made to non-residents without complying with section 109B
39(1)(k) Payment exceeding RM50,000 for rental of non-commercial motor vehicle
39(1)(l) Entertainment
39(1)(m) Expenditure incurred on leave passage for employee within or outside Malaysia
– All types of provision (including general provision for doubtful debts) other than specific provision for
doubtful debts
– Expenditure relating to changes in the authorised capital and paid-up capital
– Professional fees related to the acquisition of fixed assets or investments
– Renovations and improvements to buildings
– Expenses other than the above
Appendix page - 3
APPENDIX A1.1: REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other written
evidence must be properly kept as the onus-of-proof is on the individual who makes the claim/adjustment. Any claim/
adjustment not supported by sufficient documentation shall be disallowed in the event of a tax audit and penalty may be
imposed.
The following are the required information and documents which must be made available and retained with any adjustment
and tax computation.
1. Adjustment of income and expenses

Adjustments must be supported by:
R An analysis of income and expenditure
R Subsidiary accounts
R Receipts/Invoices
2. Contract/Subcontract payments, commission, rents and other contract payments for services to residents:
R Name, address, identity card number and amount paid in respect of each recipient
R Type of contract/commission/service
R Type of asset leased
3. Contract payments to non-residents (receipts by non-resident contractors - section 107A applies):

R Name, type, location and duration of project
R Value of the whole contract and value of the service portion of the contract
R Contract payments and payments for the service portion of the contract in the current year of assessment
R Name, address, tax reference number and passport number of the foreign contractor
4. Payment of management fees to residents:

R Name, address, identity card number and amount paid
R Relationship with the recipient, if any
R Basis of payment
R Service agreement or other relevant documents
5. Payment of professional, technical or management fees and rents to non-residents (section 4A income):
a) Payment of professional, technical or management fees
R Name, address and amount paid
R Type of services rendered
R Furnish reasons if the whole or part of the payment is not considered as a section 4A income and keep a copy
of the agreement for future examination.
b) Payments for rental of movable properties

R Type of movable property
R Name, address and amount paid in respect of each recipient
R If the payment is not subjected to withholding tax, retain the relevant supporting documents and rental
agreement, if any.
Appendix page - 4
6. Overseas trips:
R Name and designation of each employee concerned
R Dates, destinations and purpose of trips
R Analysis of expenditure indicating the portion of private expenses
7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims:
R Director General’s Public Rulings (refer to Appendix H)
* R Application for an approved research project and claim for double deduction on research expenditure under
section 34A ITA 1967
Director General’s Public Ruling : Public Ruling No. 5/2004 (issued on 31/12/2004)
Reference no. of application form : Borang 2 (Sek 34A ACP 1967)
* R Guideline on application under subsection 44(6) ITA 1967 for deduction of any gift of money to an approved
organisation in aid of individuals suffering from chronic/serious diseases. Refer to LAMPIRAN A on the
types of chronic/serious diseases.
Reference no. of the LHDNM guideline : -
Reference no. of application form : Lampiran B
8. Housing Developers:
R Name, address and location of project
R Approved layout plan
R Date of completion for each phase of the project
R Cost of land
R Development cost analysis for each phase on cumulative basis for each year of assessment
R Computation of profit or loss on progress payments basis if the percentage of completion method is not adopted
( Downloadable from the LHDNM website)

*
Appendix page - 5
APPENDIX C: FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)
YEAR OF $1 1 DINAR $1 $1 1 RENMINBI 1 RIYAL 1 RAND 1 KRONE $1 1 RUPEE 1 RUPIAH 1 YEN

ASSESSMENT AUST. BAHRAIN BRUNEI CANADA CHINA ARAB SAUDI S.AFRICA NORWAY HK INDIA INDONESIA JAPAN
1998 2.1213 7.7248 1.9346 2.0981 0.3522 - - - 0.3762 0.0799 0.0010 0.0240
Form TA 2008 Guidebook
1999 2.4712 10.3919 2.3438 2.6480 0.4745 - - - 0.5057 0.0953 0.0004 0.0301
2000 (TBTS) 2.4748 10.0800 2.2626 2.5810 0.4633 - - - 0.4942 0.0891 0.0005 0.0338
2000 (STTS) 2.2350 10.0839 2.2270 2.5849 0.4636 - - 0.4371 0.4925 0.0855 0.0005 0.0356
2001 1.9874 12.5202 2.1436 2.4793 0.4637 - - 0.4274 0.4921 0.0814 0.0004 0.0316
2002 2.0851 10.0815 2.1434 2.4444 0.4637 1.0234 0.3665 0.4831 0.4921 0.0790 0.0004 0.0307
2003 2.4967 10.0812 2.2038 2.7407 0.4637 1.0234 0.5092 0.5433 0.4928 0.0824 0.0004 0.0331
2004 2.8277 10.0822 2.2708 2.9533 0.4637 1.0234 0.5978 0.5701 0.4927 0.0847 0.0004 0.0354
2005 2.9161 10.0891 2.2967 3.1529 0.4669 1.0199 0.6013 0.5955 0.4918 0.0869 0.0004 0.0348
2006 2.7885 9.8261 2.3305 3.2648 0.4646 0.9877 0.5522 0.5777 0.4772 0.0820 0.0004 0.0318
2007 2.9084 9.1412 2.3038 3.2396 0.4563 0.9265 0.4926 0.5932 0.4450 0.0844 0.0004 0.0295
2008 2.8526 8.8466 2.3768 3.1665 0.4846 0.8972 0.4116 0.6025 0.4322 0.0781 0.0003 0.0326
Appendix page - 6
YEAR OF 1 WON $1 NEW 1 RUPEE 1 PESO $1 1 RUPEE 1 FRANC $1 BAHT £1 $1 1
ASSESSMENT SOUTH KOREA ZEALAND PAKISTAN PHIL. S’PORE SRI LANKA SWITZERLAND TAIWAN THAI UK USA EURO
1998 0.0030 1.9007 0.0699 0.0959 1.9346 0.0492 - 0.1003 0.0905 4.7807 2.9122 -
1999 0.0028 2.1099 0.0816 0.0965 2.3438 0.0607 2.7092 0.1173 0.0957 6.4916 3.9177 -
2000 (TBTS) 0.0032 2.0310 0.0746 0.0982 2.2626 0.0542 2.5579 0.1188 0.1014 6.2044 3.8000 -
2000 (STTS) 0.0034 1.7557 0.0714 0.0874 2.2270 0.0500 2.2753 0.1230 0.0959 5.8211 3.8000 -
2001 0.0030 1.6148 0.0623 0.0753 2.1436 0.0430 2.2776 0.1137 0.0863 5.5292 3.8000 -
2002 0.0031 1.7790 0.0643 0.0745 2.1434 0.0402 2.4718 0.1113 0.0893 5.7623 3.8000 3.6254
2003 0.0032 2.2299 0.0665 0.0709 2.2038 0.0398 2.8512 0.1117 0.0925 6.2699 3.8000 4.3339
2004 0.0033 2.5495 0.0658 0.0685 2.2708 0.0379 3.0925 0.1150 0.0953 7.0348 3.8000 4.7725
2005 0.0037 2.6947 0.0642 0.0694 2.2969 0.0381 3.0796 0.1191 0.0951 6.9664 3.8034 4.7666
2006 0.0038 2.4063 0.0614 0.0722 2.3306 0.0356 2.9553 0.1139 0.0976 6.8176 3.7043 4.6479
2007 0.0037 2.5534 0.0571 0.0754 2.3040 0.0314 2.8937 0.1057 0.1007 6.9464 3.4721 4.7529
APPENDIX C
2008 0.0031 2.3904 0.0480 0.0758 2.3773 0.0310 3.1077 0.1067 0.1009 6.2176 3.3657 4.9339
Self Assessment System
: FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)
YEAR OF 1 DINAR 1 PESO 1 PESO 1 REAL 1 KYAT 1 KRONE 1 RIAL 1 PAUN 1 TAKA 1 KRONE 1 DONG 1 NEW LIRA
ASSESSMENT KUWAIT ARGENTINA MEXICO BRAZIL MYANMAR DENMARK IRAN LEBANON BANGLADESH SWEDEN VIETNAM TURKEY
2008 12.5130 1.0552 0.3011 1.8439 0.5225 0.6592 0.0003 0.0022 0.0491 0.5145 0.0002 2.5792
Form TA 2008 Guidebook
YEAR OF 1 DIRHAM 1 PESO 1 RIYAL 1 SHEKEL

ASSESSMENT U.A.E. CHILE QATAR ISRAEL
2008 0.9074 0.0064 0.9157 0.9875
Appendix page - 7
Self Assessment System
APPENDIX D: CLAIM CODES
1. Special Deductions and Other Claims

Code Type of Expenditure Reference
101 Equipment for disabled employees Paragraph 34(6)(e)
102 Translation into or publication in the national language of books approved by the Dewan
Bahasa dan Pustaka Paragraph 34(6)(f)
103 Provision of library facilities or contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)
104 Provision of services, public amenities and contributions to approved charity/community
projects pertaining to education, health, housing infrastructure, information and
communication technology Paragraph 34(6)(h)
105 Revenue expenditure on the provision and maintenance of child care centre for employees’
benefit Paragraph 34(6)(i)
106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j)
107 Expenditure incurred in sponsoring any approved local and foreign arts, cultural or heritage
activity:
- not exceeding RM500,000 in aggregate
- not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage activity Paragraph 34(6)(k)
110 Revenue expenditure on scientific research directly undertaken and related to the business Subsection 34(7)
114 Deduction for information technology-related expenditure P. U. (A) 51/2000
116 Contribution to an approved benevolent fund/trust account in respect of individuals suffering
from serious diseases Subsection 44(6)
117 Provision of practical training in Malaysia to resident individuals who are not own employees Paragraph 34(6)(n)
121 Deduction for gifts of new personal computer and monthly broadband subscription fee to P.U.(A) 192/2008
employees (Year of Assessment 2008 - 2010)
122 Cost of developing website P.U.(A) 101/2003
2. Further Deductions
201 Premiums paid for the import of cargo insured with an insurance company incorporated in
Malaysia P. U. (A) 72/1982
202 Remuneration of disabled employees P. U. (A) 73/1982
204 Premiums paid for the export of cargo insured with an insurance company incorporated in
Malaysia P. U. (A) 79/1995
205 Freight charges incurred for the export of rattan and wood-based products (excluding veneer
and sawn timber) P. U. (A) 422/1990
208 Premiums paid on export credit insurance taken with Malaysia Export Credit Insurance Berhad P. U. (A) 526/1985
212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular Malaysia P. U. (A) 50/2000
3. Double Deductions
301 Revenue expenditure incurred on approved research Section 34A
ITA 1967
302 Cash contributions to an approved research institute or payment for the use of services of
an approved research institute/company, a research and development company or contract
research and development company Section 34B
306 Promotion of export of professional services P.U.(A) 124/2003 &
P.U.(A) 270/2005
Appendix page - 8
APPENDIX E: COUNTRY CODES
Name of Country Country Code Name of Country Country Code
Afghanistan AF Botswana BW
Aland Islands AX Bouvet Island BV
Albania AL Brazil BR
Algeria DZ British Indian Ocean Territory IO
American Samoa AS Brunei Darussalam BN
Andorra AD Bulgaria BG
Angola AO Burkina Faso BF
Anguilla AI Burundi BI
Antarctica AQ Cambodia KH
Antigua and Barbuda AG Cameroon CM
Argentina AR Canada CA
Armenia AM Cape Verde CV
Aruba AW Cayman Islands KY
Australia AU Central African Republic CF
Austria AT Chad TD
Azerbaijan AZ Chile CL
Bahamas BS China CN
Bahrain BH Christmas Island CX
Bangladesh BD Cocos (Keeling) Islands CC
Barbados BB Colombia CO
Belarus BY Comoros KM
Belgium BE Congo CG
Belize BZ Congo, The Democratic Republic of the CD
Benin BJ Cook Islands CK
Bermuda BM Costa Rica CR
Bhutan BT Cote D’ivoire CI
Bolivia BO Croatia (local name: Hrvatska) HR
Bosnia and Herzegovina BA Cuba CU
Appendix page - 9
Cyprus CY Greece GR
Czech Republic CZ Greenland GL
Denmark DK Grenada GD
Djibouti DJ Guadeloupe GP
Dominica DM Guam GU
Dominican Republic DO Guatemala GT
East Timor TP Guinea GN
Ecuador EC Guinea-Bissau GW
Egypt EG Guyana GY
El Salvador SV Haiti HT
Equatorial Guinea GQ Heard and McDonald Islands HM
Eritrea ER Honduras HN
Estonia EE Hong Kong HK
Ethiopia ET Hungary HU
Falkland Islands (Malvinas) FK Iceland IS
Faroe Islands FO India IN
Fiji FJ Indonesia ID
Finland FI Iran Islamic Republic of IR
France FR Iraq IQ
France, Metropolitan FX Ireland IE
French Guiana GF Israel IL
French Polynesia PF Italy IT
French Southern Territories TF Jamaica JM
Gabon GA Japan JP
Gambia GM Jordan JO
Georgia GE Kazakhstan KZ
Germany DE Kenya KE
Ghana GH Kiribati KI
Gibraltar GI Korea, Democratic People’s Republic of KP
Appendix page - 10
Korea, Republic of KR Mongolia MN
Kuwait KW Montserrat MS
Kyrgyzstan KG Morocco MA
Laos People’s Democratic Republic LA Mozambique MZ
Latvia LV Myanmar MM
Lebanon LB Namibia NA
Lesotho LS Nauru NR
Liberia LR Nepal NP
Libyan Arab Jamahiriya LY Netherlands NL
Liechtenstein LI Netherlands Antilles AN
Lithuania LT New Caledonia NC
Luxembourg LU New Zealand NZ
Macao MO Nicaragua NI
Macedonia, The Former Yugoslav Republic of MK Niger NE
Madagascar MG Nigeria NG
Malawi MW Niue NU
Malaysia MY Norfolk Island NF
Maldives MV Northern Mariana Islands MP
Mali ML Norway NO
Malta MT Oman OM
Marshall Islands MH Pakistan PK
Martinique MQ Palau PW
Mauritania MR Palestinian Territory, Occupied PS
Mauritius MU Panama PA
Mayotte YT Papua New Guinea PG
Mexico MX Paraguay PY
Micronesia, Federated States of FM Peru PE
Moldova, Republic of MD Philippines PH
Monaco MC Pitcairn PN
Appendix page - 11
Poland PL St. Pierre and Miquelon PM
Portugal PT Sudan SD
Puerto Rico PR Suriname SR
Qatar QA Svalbard and Jan Mayen Islands SJ
Reunion RE Swaziland SZ
Romania RO Sweden SE
Russian Federation RU Switzerland CH
Rwanda RW Syrian Arab Republic SY
Saint Kitts and Nevis KN Taiwan, Province of China TW
Saint Lucia LC Tajikistan TJ
Saint Vincent and the Grenadines VC Tanzania, United Republic of TZ
Samoa WS Thailand TH
San Marino SM Timor - Leste TL
Sao Tome and Principe ST Togo TG
Saudi Arabia SA Tokelau TK
Senegal SN Tonga TO
Serbia and Montenegro CS Trinidad and Tobago TT
Seychelles SC Tunisia TN
Sierra Leone SL Turkey TR
Singapore SG Turkmenistan TM
Slovakia (Slovak Republic) SK Turks and Caicos Islands TC
Slovenia SI Tuvalu TV
Solomon Islands SB Uganda UG
Somalia SO Ukraine UA
South Africa ZA United Arab Emirates AE
South Georgia and the South Sandwich Islands GS United Kingdom GB
Spain ES United States US
Sri Lanka LK United States Minor Outlying Islands UM
St. Helena SH Uruguay UY
Appendix page - 12
Uzbekistan UZ Wallis And Futuna Islands WF
Vanuatu VU Western Sahara EH
Vatican City State (Holy See) VA Yemen YE
Venezuela VE Yugoslavia YU
Vietnam VN Zambia ZM
Virgin Islands (British) VG Zimbabwe ZW
Virgin Islands (U.S.) VI
Appendix page - 13
APPENDIX F: AVOIDANCE OF DOUBLE TAXATION AGREEMENTS

(DTA) AND WITHHOLDING TAX RATES ON PAYMENTS
TO NON-RESIDENTS AS AT 24TH MARCH 2008
Fees for
No. Country Interest Royalties 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 Bosnia & Herzegovina** 10 8 10
9 Canada 15 10 10
10 Chile** 15 10 5
11 China 10 10 10
12 Croatia 10 10 10
13 Czech Republic 12 10 10
14 Denmark 15 10 10
15 Egypt 15 10 10
16 Fiji 15 10 10
17 Finland 15 10 10
18 France 15 10 10
19 Germany 15 10 NIL
20 Hungary 15 10 10
21 India 10 10 10
22 Indonesia 15 10 10
23 Iran** 15 10 10
24 Ireland 10 8 10
25 Italy 15 10 10
26 Japan 10 10 10
27 Jordan 15 10 10
28 Kazakhstan** 10 10 10
29 Krygyz 10 10 10
30 Kuwait 10 10 10
31 Lebanon 10 8 10
32 Luxembourg 10 8 8
33 Malta 15 10 10
34 Mauritius 15 10 10
35 Mongolia 10 10 10
36 Morocco 10 10 10
37 Myanmar** 10 10 10
38 Namibia 10 5 5
Appendix page - 14
Fees for Technical

No. Country Interest Royalties Services
% % %
39 Netherlands 10 8 8
40 New Zealand 15 10 10
41 Norway 15 10 10
42 Pakistan 15 10 10
43 Papua New Guinea 15 10 10
44 Philippines 15 10 10
45 Poland 15 10 10
46 Romania 15 10 10
47 Russia 15 10 10
48 Saudi Arabia 5 8 8
49 Seychelles 10 10 10
50 Singapore 10 8 5
51 South Africa 10 5 5
52 South Korea 15 10 10
53 Spain 10 7 5
54 Sri Lanka 10 10 10
55 Sudan 10 10 10
56 Syria 10 10 10
57 Sweden 10 8 8
58 Switzerland 10 10 10
59 Thailand 15 10 10
60 Turkey 15 10 10
61 United Arab Emirates 5 10 10
62 United Kingdom 10 8 8
63 United States of America* 15 10 10
64 Uzbekistan 10 10 10
65 Venezuela** 15 10 10
66 Vietnam 10 10 10
67 Zimbabwe** 10 10 10
Notes:
1. There is no withholding tax on dividends paid by Malaysian companies.

2. Where the rate of tax is not specifically stated in the respective DTA, the applicable rate of tax as stated in the ITA 1967 shall
apply.
3. Where the rate of tax provided in the ITA 1967 is lower than the maximum rate of tax mentioned in the respective DTA, the lower
rate of tax shall apply.
4. In the case of Taiwan (represented by Taipei Economic and Cultural Office in Malaysia), double taxation relief is given by way
of the following Income Tax Exemption Order.
(i) P.U.(A) 201 (1998)
(ii) P.U.(A) 202 (1998)
The withholding tax for Interest, Royalties and Fees for Technical Services are reduced to 10%, 10% and 7.5% respectively.
* Limited DTA
** Not effective
Appendix page - 15
APPENDIX G : BUSINESS CODES
A AGRICULTURE, HUNTING AND FORESTRY
01111 Growing of paddy

01112 Growing of tobacco
01113 Growing of sugar cane
01114 Growing of tapioca
01115 Rubber estate
01116 Rubber smallholdings
01117 Oil palm estate
01118 Oil palm smallholdings
01119 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 purposes
01131 Growing of cocoa
01132 Growing of tea
01133 Growing of coffee
01134 Growing of pineapple
01135 Growing of banana
01136 Growing of pepper
01137 Growing of coconut (estates and smallholdings)
01138 Growing of durian
01139 Growing of other fruits
01211 Cattle farming
01212 Poultry farming
01213 Pig farming
01219 Other livestock farming
01300 Mixed farming: growing of crops combined with farming of livestock
01400 Agricultural and animal husbandry service activities except veterinary activities
01500 Hunting, trapping and game propagation including related service activities
02001 Logging (except rubber wood logging)
02002 Collection of rattan and other jungle produce
02003 Charcoal production [when carried out in the forest]
02004 Wild sago palm collection
02005 Bird’s nest collection
02006 Rubber wood logging
02009 Forest services n.e.c.
B FISHING
05001 Ocean and coastal fishing

05002 Inland fishing
05003 Aquaculture
05009 Fishing n.e.c.
Appendix page - 16
C MINING AND QUARRYING
10100 Mining of charcoal and lignite; extraction of peat

11100 Extraction of crude oil and natural gas
11200 Service activities incidental to crude oil and natural gas extraction excluding surveying
12000 Mining of uranium and thorium ores
13100 Mining of iron ores
13201 Mining of tin ores
13202 Amang retreatment
13203 Mining of copper
13204 Mining of gold
13205 Mining of bauxite
13206 Mining of ilmenite
13209 Mining of other non-ferrous metal ores
14101 Quarrying of granite
14102 Quarrying of limestone
14103 Mining of sand and gravel
14104 Mining of kaolin [china clay]
14105 Mining of ball clay/plastic clay
14106 Mining of other clay
14107 Mining of barytes
14108 Mining of silica sand
14109 Quarrying of other rocks n.e.c.
14211 Extraction of guano and phosphate rock
14219 Mining of other chemical and fertilizer minerals
14220 Extraction of salt
14290 Other mining and quarrying n.e.c.
D MANUFACTURING
Production, processing and preservation of meat, fish, fruits, vegetables, oil and fats
15111 Processing and preserving of poultry and poultry products

15119 Production, processing and preserving of other meat products
15120 Processing and preserving of fish and fish products
15131 Pineapple canning
15139 Canning and preserving of other fruits and vegetables
15141 Manufacture of coconut oil
15142 Manufacture of crude palm oil
15143 Manufacture of refined palm oil
15144 Manufacture of palm kernel oil
15149 Manufacture of other vegetable and animal oils and fats
MANUFACTURE OF DAIRY PRODUCTS
15201 Manufacture of ice-cream

15202 Manufacture of condensed, powdered and evaporated milk
15209 Manufacture of other dairy products
Appendix page - 17
Manufacture of grain mill products, starches and starch products, and prepared animal feeds
15311 Rice milling

15312 Flour milling
15319 Manufacture of other flour/grain mill products
15321 Manufacture of starch
15322 Manufacture of glucose and glucose syrup, maltose
15323 Manufacture of sago and tapioca flour/products
15329 Manufacture of other starch products
15330 Manufacture of prepared animal feeds
Manufacture of other food products
15411 Manufacture of biscuits and cookies

15412 Manufacture of bread, cake and other bakery products
15420 Manufacture of sugar
15431 Manufacture of cocoa products
15432 Manufacture of chocolate products and sugar confectionery
15440 Manufacture of macaroni, noodles and similar products
15491 Manufacture of ice (excluding dry ice)
15492 Manufacture of coffee
15493 Manufacture of tea
15494 Manufacture of spices and curry powder
15495 Manufacture of nut and nut products
15496 Manufacture of sauces including flavouring extracts such as monosodium glutamate
15497 Manufacture of snack: cracker/chips [Example: prawn/fish crackers (keropok), potato/banana/tapioca chips]
15499 Manufacture of other food products n.e.c.
Manufacture of beverages
15510 Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials
15520 Manufacture of wines
15530 Manufacture of malt liquors and malt
15541 Manufacture of soft drinks
15542 Production of mineral waters
Manufacture of tobacco products
16000 Manufacture of tobacco products
Spinning, weaving and finishing of textiles
17111 Natural fibre spinning; weaving of textiles

17112 Man-made fibre spinning; weaving of textiles
17121 Dyeing, bleaching, printing and finishing of yarns and fabrics (excluding batek)
17122 Batek making
Manufacture of other textiles
17210 Manufacture of made-up textile articles except apparel

17220 Manufacture of carpets and rugs
17230 Manufacture of cordage, rope, twine and netting
17291 Handicraft spinning and weaving
17299 Manufacture of other textiles n.e.c.
Appendix page - 18
Manufacture of knitted and crocheted fabrics and articles
17300 Knitted and crocheted fabrics and articles
Manufacture of wearing apparel except fur apparel
18101 Manufacturing of clothings

18102 Custom tailoring and dressmaking
18109 Manufacture of miscellaneous wearing apparel n.e.c.
Dressing and dyeing of fur; manufacture of articles of fur
18200 Dressing and dyeing of fur; manufacture of articles of fur
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness
19110 Tanning and dressing of leather

19120 Manufacture of luggage, handbags and the like, saddlery and harness of leather and leather substitutes
Manufacture of footwear
19200 Manufacture of footwear
Manufacture of wood and of products of wood, cork, straw and plaiting materials
20100 Sawmilling and planing of wood

20211 Manufacture of veneer sheets and plywood
20212 Manufacture of laminboard, particle board and other panels and board
20220 Manufacture of builders’ carpentry and joinery
20230 Manufacture of wooden and cane containers
20291 Manufacture of charcoal
20299 Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials
Manufacture of paper and paper products
21010 Manufacture of pulp, paper and paperboard

21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard
21091 Manufacture of carbon papers
21092 Manufacture of envelopes, letter cards, correspondence cards or plain postcards
21093 Manufacture of toilet papers, cleansing tissues, towels, serviettes
21094 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 babies
21096 Manufacture of gummed and adhesive paper in strips or rolls and labels, wallpaper
21097 Manufacture of effigies, funeral paper goods, joss papers
21099 Manufacture of other articles of paper and paperboard n.e.c.
Publishing
22110 Publishing of books, brochures, musical books and other publications

22120 Publishing of newspapers, journals and periodicals
22130 Publishing of recorded media excluding reproduction of recorded media (22300), motion picture and video
production (92111) and computer software (72200)
22190 Other publishing
Appendix page - 19
Printing and service activities related to printing
22210 Printing
22220 Service activities related to printing (including binding)
Reproduction of recorded media
22300 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 fuel
23100 Manufacture of coke oven products

23200 Manufacture of refined petroleum products
23300 Processing of nuclear fuel
Manufacture of chemicals and chemical products
24111 Manufacture of industrial gases, whether compressed, liquefied or in solid state

24119 Manufacture of other basic industrial chemicals except fertilizers and nitrogen compounds
24120 Manufacture of fertilizers and nitrogen compounds
24130 Manufacture of plastics in primary forms and of synthetic rubber
Manufacture of other chemical products
24210 Manufacture of pesticides and other agrochemical products

24221 Manufacture of paints, varnishes and similar coatings and mastics
24222 Manufacture of printing ink
24230 Manufacture of pharmaceuticals, medicinal chemicals and botanical products
24240 Soap and detergents, cleaning and polishing preparations, perfumes and toilet preparations
(Example : toothpaste, shampoo, etc.)
24290 Manufacture of other chemical products n.e.c.
24300 Manufacture of man-made fibres
Manufacture of rubber products
25111 Manufacture of rubber tyres and tubes

25112 Retreading and rebuilding of rubber tyres
25191 Rubber remilling and latex processing
25192 Rubber smokehouses
25193 Manufacture of rubber gloves
25199 Manufacture of other rubber products n.e.c.
Manufacture of plastic products
25201 Manufacture of plastic blow moulded products

25202 Manufacture of plastic extruded products
25203 Manufacture of plastic bags and films
25204 Manufacture of plastic product rigid fibre reinforced
25205 Manufacture of plastic foam products
25206 Manufacture of plastic injection moulded components
25209 Manufacture of other plastic products n.e.c.
Appendix page - 20
Manufacture of glass and glass products

26100 Manufacture of glass and glass products
Manufacture of non-metallic mineral products n.e.c.
26910 Manufacture of non-structural non-refractory ceramic ware
26920 Manufacture of refractory ceramic products
26930 Manufacture of structural non-refractory clay and ceramic products
26941 Manufacture of hydraulic cement
26942 Manufacture of lime and plaster
26951 Manufacture of ready-mix concrete
26959 Manufacture of other articles of concrete, cement and plaster
26960 Cutting, shaping and finishing of stone
26990 Manufacture of other non-metallic mineral products, n.e.c.
27100 Manufacture of basic iron and steel products
27201 Tin smelting
27209 Manufacture of other basic precious and non-ferrous metals
27310 Casting of iron and steel
27320 Casting of non-ferrous metal
Manufacture of fabricated metal products
28110 Manufacture of structural metal products
28120 Manufacture of tanks, reservoirs and containers of metal
28910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
28920 Treatment and coating of metals, general mechanical engineering on a fee or contract basis
28930 Manufacture of cutlery, hand tools and general hardware
28991 Manufacture of tin cans and metal boxes
28992 Manufacture of wire, wire products and metal fasteners
28993 Manufacture of brass, copper, pewter and aluminium products
28999 Manufacture of other fabricated metal products n.e.c.
Manufacture of general purpose machinery
29110 Manufacture of engines and turbines except aircraft, vehicle and cycle engines
29120 Manufacture of pumps, compressors, taps and valves
29130 Manufacture of bearings, gears, gearing and driving elements
29140 Manufacture of ovens, furnaces and furnace burners
29150 Manufacture of lifting and handling equipment
29191 Manufacture of air-conditioning, refrigerating and ventilating machinery
29199 Manufacture of other general purpose machinery n.e.c.
Manufacture of special purpose machinery
29210 Manufacture of agriculture and forestry machinery
29220 Manufacture of machine tools
29230 Manufacture of machinery for metallurgy
29240 Manufacture of machinery for mining, quarrying and construction
29250 Manufacture of machinery for food, beverage and tobacco processing
29260 Manufacture of machinery for textile, apparel and leather production
29270 Manufacture of weapons and ammunition
29290 Manufacture of other special purpose machinery n.e.c.
29300 Manufacture of domestic appliances n.e.c. (Example : refrigerator, washing machine, oven, etc.)
Appendix page - 21
Manufacture of office, accounting and computing machinery
30001 Manufacture of office and accounting machinery

30002 Manufacture of computers and computer peripherals
Manufacture of electrical motors, generators and transformers
31100 Manufacture of electrical motors, generators and transformers
Manufacture of electricity distribution and control apparatus
31200 Manufacture of electricity distribution and control apparatus
Manufacture of telecommunication cables and wires
31301 Manufacture of telecommunication cables and wires

31302 Manufacture of electric power cables and wires
31309 Manufacture of other insulated wires and cables n.e.c.
Manufacture of accumulators, primary cells and primary batteries
31400 Manufacture of accumulators, primary cells and primary batteries
Manufacture of electric lamps and lighting equipment
31500 Manufacture of electric lamps and lighting equipment

31600 Manufacture of domestic appliances
31900 Manufacture of other electrical equipment n.e.c.
Manufacture of electronic valves and tubes and other electronic components
32101 Manufacture of semi-conductor devices

32102 Manufacture of electronic valves and tubes and printed circuit boards
32109 Manufacture of other electronic components n.e.c.
Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
32200 Manufacture of television and radio transmitters and apparatus for line telephony and line telegraphy
32300 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 appliances

33120 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,
except industrial process control equipment
33130 Manufacture of industrial process control equipment
Manufacture of optical instruments and photographic equipment
33201 Manufacture of optical instruments

33202 Manufacture of photographic equipment
Appendix page - 22
Manufacture of watches and clocks
33300 Manufacture of watches and clocks
Manufacture of motor vehicles
34100 Manufacture of motor vehicles
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
34200 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-trailers
Manufacture of parts and accessories for motor vehicles and their engines
34300 Manufacture of parts and accessories for motor vehicles and their engines
Ships, locomotives, aircrafts
35110 Building and repairing of ships

35120 Building and repairing of pleasure and sporting boats
35200 Manufacture of railway and tramway locomotives and rolling stock
35300 Manufacture of aircraft and spacecraft
Manufacture of transport equipment
35910 Manufacture of motor cycles

35920 Manufacture of bicycles and invalid carriages
35990 Manufacture of other transport equipment n.e.c.
Manufacture of furniture
36101 Manufacture of wooden and cane furniture

36102 Manufacture of metal furniture
36109 Manufacture of other furniture, except stone, concrete or ceramic
Manufacturing n.e.c.
36910 Manufacture of jewellery and related articles

36920 Manufacture of musical instruments
36930 Manufacture of sports goods
36940 Manufacture of games and toys
36991 Manufacture of brooms, brushes and mops
36992 Manufacture of pens, pencils, office and artists’ supplies
36993 Manufacture of umbrella
36999 Other manufacturing n.e.c.
Recycling of metal waste and scrap
37101 Recycling of tin

37109 Recycling of other metal waste and scrap
37201 Recycling of textile fibres
37202 Recycling of rubber
37209 Recycling of other non-metal waste and scrap
Appendix page - 23
E ELECTRICITY, GAS AND WATER SUPPLY
40100 Production, collection and distribution of electricity

40200 Manufacture of gas, distribution of gaseous fuels through mains
40300 Steam and hot water supply
41000 Collection, purification and distribution of water
F CONSTRUCTION
Site preparation
45101 Demolition or wrecking of buildings and other structures and its clearance work
45102 Land preparations work
45103 Preparation of mineral properties and sites except oil and gas sites
45104 Land reclamation work
45109 Other site preparations n.e.c.
Building of complete constructions or parts thereof; and civil engineering
45201 Residential buildings

45202 Non-residential buildings
45203 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 projects
45205 Communication and power line
45206 Sports facilities including stadium, golf course, etc.
45209 Other civil engineering
Building installation (including repairs)
45301 Plumbing, sewage and sanitary installation work

45302 Electrical wiring and fitting work
45303 Fencing and railing construction work
45304 Lift and escalator construction work
45305 Gas fitting construction work
45306 Fire protection, security alarm and telecommunication systems installation work
45307 Heating, ventilation, air conditioning and refrigeration work
45309 Other building installation works n.e.c.
Building completion (including repairs)
45401 Building completion works

45402 Painting and decorating
45403 Floor sanding, finish carpentry, acoustical work and cleaning of the exterior, etc.
45409 Other building completion works n.e.c.
Renting of construction or demolition equipment with operator
45500 Renting of construction and demolition equipment with operator
Appendix page - 24
G WHOLESALE AND RETAIL TRADE
Sale of motor vehicles
50101 Wholesale of cars, vans and 4-wheel drives - new

50102 Wholesale of cars, vans and 4-wheel drives - used
50103 Wholesale of industrial and commercial vehicles - new
50104 Wholesale of industrial and commercial vehicles - used
50109 Wholesale of other motor vehicles n.e.c.
50111 Retail sale of cars, vans and 4-wheel drives - new
50112 Retail sale of cars, vans and 4-wheel drives - used
50119 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 drives

50202 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 drives
50302 Wholesale of parts and accessories for industrial and commercial vehicles
50303 Retail sale of parts and accessories for motor vehicles
50401 Wholesale of motorcycles and related parts and accessories
50402 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 rubber

51212 Wholesale of palm oil
51213 Wholesale of livestock
51214 Wholesale of lumber and timber
51215 Wholesale of trees, shrubs potted
51219 Wholesale of other agricultural products n.e.c.
51221 Wholesale of meat, poultry and eggs
51222 Wholesale of fish and other seafood
51223 Wholesale of fruits
51224 Wholesale of vegetables
51231 Wholesale of rice, other grains, flour and sugar
51232 Wholesale of dairy products
51233 Wholesale of confectionery
51234 Wholesale of biscuits, cakes, bread and other bakery products
51235 Wholesale of coffee, tea and other beverages
Appendix page - 25
51236 Wholesale of soft drinks and mineral water

51237 Wholesale of beer, wines and spirits
51238 Wholesale of tobacco, cigars, cigarettes, etc.
51239 Wholesale of other foodstuffs [Example: mee, kueh teow, mee hoon, wantan skins and related foodstuffs (including
canned food, cooking oil, sugar, dairy products, etc.)]
Wholesale of household goods

51311 Wholesale of textiles, clothing, house linens, towels and blankets
51312 Wholesale of footwear
51321 Wholesale of sports goods and athletic goods and equipment
51322 Wholesale of bicycles and parts thereof
51323 Wholesale of games and toys
51324 Wholesale of travelling and leather goods (except leather footwear and clothing)
51325 Wholesale of handicrafts and artificial flowers
51326 Wholesale of cut flowers and plants
51391 Wholesale of pharmaceutical, orthopaedic and medical goods, perfumery, cosmetics and toiletries
51392 Wholesale of books, newspapers, magazines and stationery
51393 Wholesale of jewellery, watches, clocks and silverware
51394 Wholesale of photographic equipment and supplies
51395 Wholesale of optical goods
51396 Wholesale of household hardware, kitchenware, chinaware, glassware, ornaments, etc.
51397 Wholesale of household appliances, radio and television equipment, musical instruments, records and music
tapes
51398 Wholesale of furniture, furnishings, wallpaper and floor coverings
51399 Wholesale of other household goods (Example: cleaning material, fancy goods and other miscellaneous consumer
goods)
Wholesale of non-agricultural intermediate products, waste and scrap

51411 Wholesale of petrol, diesel, lubricants, etc.
51412 Wholesale of liquified petroleum gas
51419 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 metals
51431 Wholesale of logs, sawn timber, plywood, veneer and related products
51432 Wholesale of construction materials, builders’ hardware, plumbing and heating equipment and supplies
51491 Wholesale of fertilizers
51492 Wholesale of metal scraps
51493 Wholesale of non-metal materials
51499 Wholesale of other intermediate products, waste and scrap n.e.c.
Wholesale of machinery, equipment and supplies

51511 Wholesale of telecommunication equipment and accessories
51512 Wholesale of electrical and electronic components and wiring accessories
51520 Wholesale of office machinery and business equipment (Example: cash register)
51530 Wholesale of computer hardware, software and peripherals
51591 Wholesale of industrial, agricultural, construction and civil engineering machinery and equipment
51592 Wholesale of lifts, escalators, air conditioning, security and fire fighting equipment
51593 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.
Appendix page - 26
Other wholesale
51911 Wholesale trade in aquarium fishes, pet birds and animals
51912 Wholesale of animal/pet food
51913 Wholesale of leather and PVC material
51915 Wholesale trade in paper, cellophane products, packaging materials
51916 Wholesale of agricultural and farm supplies (Example: nursery stock, seeds, horticultural, orchard supplies,
etc.)
51919 Wholesale of other specific commodities n.e.c.
51920 Non-specialized wholesale stores
Non-specialized retail trade in stores

52111 Provision stores
52112 Supermarket
52113 Mini market
52114 Convenience stores
52191 Department stores
52192 Department store and supermarket
52193 News agent and miscellaneous goods stores
52199 Other retail sale in non-specialized stores n.e.c.
Retail sale of food, beverages and tobacco in specialized stores

52211 Retail sale of meat and poultry [fresh or frozen]
52212 Retail sale of fish and other seafood
52213 Retail sale of fruits
52214 Retail sale of vegetables
52221 Retail sale of rice, flour and other grains
52222 Retail sale of confectionery (sweets, etc.)
52223 Retail sale of biscuits, cakes, bread and other bakery products
52224 Retail sale of beer, wine and spirits
52225 Retail sale of soft drinks
52226 Retail sale of tea, coffee and other beverages
52227 Retail sale of tobacco, cigars and cigarettes, etc.
52229 Retail sale of mee, kuey teow, mee hoon, wantan skins, and other foodstuffs (including canned food, cooking oil,
sugar, dairy products, etc.)
Other retail trade of new goods in specialized stores

52310 Retail sale of pharmaceutical, medical and orthopaedic goods, perfumery, cosmetic and toilet articles
52321 Retail sale of textiles, linens, towels, blankets, etc.
52322 Retail sale of articles of clothing, articles of fur and clothing accessories
52323 Retail sale of footwear
52324 Retail sale of leather goods and travel accessories
52331 Retail sale of household utensils, kitchenware, chinaware, glassware, ornaments, etc.
52332 Retail sale of electrical household appliances, radio and television equipment
52333 Retail sale of household furniture and furnishings
52334 Retail sale of lighting and lighting accessories
52339 Retail sale of household appliances articles and equipment n.e.c.
52340 Retail sale of hardware, paint and glass
Appendix page - 27
52351 Retail sale of sports goods

52352 Retail sale of bicycles
52353 Retail sale of games and toys
52354 Retail sale of musical instruments, music tapes, records, compact discs and video tapes
52355 Retail sale of aquarium fishes
52356 Retail sale of pet birds and animals and pet food
52359 Retail sale of other recreational goods
52360 Retail sale of computers, computer equipment and supplies, non-customized software and printers
52370 Retail sale of telecommunication equipment
52381 Retail sale of photographic equipment
52382 Retail sale of spectacles and other optical goods
52383 Retail sale of scientific and precision equipment
52391 Retail sale of office supplies and equipment
52392 Retail sale of watches, clocks, jewellery and silverware
52393 Retail sale of liquified petroleum gas (cooking gas)
52394 Retail sale of books, magazines, newspapers and stationery
52395 Retail sale of flowers and other plants
52399 Other retail sale in specialized stores n.e.c.
Retail sale of second-hand goods in stores
52401 Retail sale of second-hand books

52402 Retail sale of second-hand electrical and electronic goods
52403 Pawnshops
52404 Retail sale of antique
52409 Retail sale of second-hand goods n.e.c.
Retail sale not in stores
52511 Retail sale via mail order houses

52512 Retail sale via direct selling
52520 Retail sale via stalls and markets
52590 Other non-store retail sale n.e.c.
Repair of personal and household goods
52601 Repair of footwear and other leather goods

52602 Repair of electrical appliances and electronic goods
52603 Repair of watches, clocks and jewellery
52604 Repair of bicycles
52609 Repair of othe rpersonal and household goods n.e.c.
H HOTELS DAN RESTAURANTS
Hotels; camping sites and other provision of short-stay accomodation
55101 Hotels
55102 Camping sites and other provision of short-stay accomodation
Appendix page - 28
Restaurants, bars dan canteens
55211 Restaurants and restaurants cum night clubs

55212 Fast food restaurants
55213 Coffee shops
55214 Cafes, snack bars (includes lunch counters and refreshment stands
55215 Canteens
55216 Food caterers
55217 Pubs, bars, coffee houses, cocktail lounges and karaoke
55219 Eating and drinking places n.e.c.
55221 Food stalls/hawkers
55222 Drink stalls/hawkers
55223 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 service
60213 School bus service
60214 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 services
60229 Other non-scheduled passenger land transport n.e.c.
60230 Freight transport by road
Transport via pipelines
60300 Transport via pipelines (including gas, liquefied)
Sea and coastal transport
61101 Passenger transportation by sea-going vessels and ferries

61102 Freight transportation by sea-going and coastal water vessels
61103 Towing and pushing services
61109 Other sea and coastal water transport n.e.c.
Inland water transport
61201 Boat and sampan passenger transport service

61202 Inland water freight transport service
61209 Other inland water transport n.e.c.
Scheduled air transport
62101 Passenger airline services - domestic and international

62109 Other scheduled air transport n.e.c. (Example: helicopter services)
Appendix page - 29
Non-scheduled air transport
62201 Rental services of aircraft with or without operator/aircraft chartering

62209 Other non-scheduled air transport n.e.c.
Supporting and auxiliary transport activities; activities of travel agencies
63011 Stevedoring services

63019 Other cargo handling services n.e.c.
63020 Storage and warehousing services
63031 Railway operation services
63032 Operation of parking facilities for motor vehicles
63033 Highway, bridge and tunnel operation services
63034 Vessel salvage and refloating services
63035 Port operation services
63036 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 service
63049 Other activities of travel agencies and tour operators, and tourist assistance activities n.e.c.
63091 Activities of freight forwarding/forwarding agencies
63092 Activities of shipping agencies
63099 Activities of other transport agencies n.e.c.
Post and courier activities
64110 National postal service

64120 Courier activities other than national post activities
Telecommunications
64201 Telephone services (public and mobile)

64202 Television and radio transmission services
64203 Data communications service (including network operation)
64204 Paging service
64209 Other telecommunications services n.e.c.
J FINANCIAL INTERMEDIATION
Monetary intermediation
65110 Central banking

65191 Commercial banks
65192 Offshore banks
65193 Merchant banks
65194 Finance companies
65195 Discount houses
65196 Savings institutions (Example: Bank Simpanan Nasional, Housing co-operatives, Lembaga Urusan Tabung Haji)
65197 Development finance institutions (Example: MIDF, Bank Pembangunan Malaysia, Bank Pertanian Malaysia,
Bank Industri Malaysia)
65199 Other finance n.e.c.
Appendix page - 30
Other financial intermediation
65910 Financial leasing companies

65921 Factoring companies
65922 Credit card services
65929 Other credit services n.e.c.
65991 Holding companies
65992 Investment companies
65993 Nominee companies
65994 Unit trusts
Insurance and pension funding, except compulsory social security
66010 Life insurance (including life reinsurance)

66021 Provident funding
66022 Pension funding
General insurance (including reinsurance)
66031 Marine, aviation and transit insurance

66032 Motor vehicle insurance
66033 Fire and other property damage insurance
66034 Accident and health insurance
66035 Freight insurance
66039 Other insurance n.e.c.
Activities auxiliary to finance except insurance and pension funding
67110 Financial market operational and regulatory service (Example: KLSE, SC, KLOFFE, CDS, KLC)
67121 Stock, share and bond brokers
67122 Commodity brokers and dealers
67123 Gold bullion dealers
67129 Other financial futures brokers and dealers
67191 Foreign exchange service
67192 Financial consultancy service
67199 Activities auxiliary to finance n.e.c.
Activities auxiliary to insurance and pension funding
67201 Insurance brokerage and agency service

67202 Insurance adjusting service
67209 Other activities auxiliary to insurance and pension funding n.e.c.
K REAL ESTATE, RENTING AND BUSINESS ACTIVITIES
Real estate activities with own or leased property
70101 Real estate development

70102 Real estate operations
70200 Real estate activities on a fee or contract basis
Appendix page - 31
Rental of transport equipment
71111 Private cars for hire

71112 Rental of motorcycles
71113 Rental and leasing of lorries, trucks, trailers and containers
71114 Rental and leasing of caravans and campers
71119 Rental of land transport equipment n.e.c.
71121 Ship and boat leasing (including chartering)
71129 Rental of water transport equipment n.e.c.
71130 Rental of air transport equipment
Rental of other machinery and equipment
71210 Rental of agricultural machinery and equipment

71220 Rental of construction and civil engineering machinery and equipment
71230 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 supplies
71302 Rental of furniture
71303 Rental of video tapes (including compact discs and laser discs)
71304 Rental of theatrical equipment
71305 Rental of recreational goods n.e.c. (Example: bicycles, saddle horses, pleasure boats, sports equipment)
71309 Rental of other personal and household goods n.e.c.
Computer and related activities
72100 Hardware consultancy

72200 Software consultancy and supply
72300 Data processing service
72400 Database activities (including database development, data storage and data preparation)
72500 Maintenance and repair or office, accounting and computing machinery
72900 Other computer related activities
Research and experimental development on natural sciences and engineering
73101 Research and experimental development services on physical sciences

73102 Research and experimental development services on chemistry and biology
73103 Research and experimental development services on engineering and technology
73104 Research and experimental development services on agricultural sciences
73105 Research and experimental development services on medical sciences and pharmacy
73109 Research and experimental development services on other natural sciences
Research and experimental development on social sciences and humanities
73201 Research and experimental development services on cultural sciences, sociology and psychology
73202 Research and experimental development services on economics
73203 Research and experimental development services on law
73204 Research and experimental development services on linguistics and other languages
73209 Research and experimental development services on other social sciences and humanities
Appendix page - 32
Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinion
polling; business and management consultancy
74110 Legal services

74120 Accounting, book-keeping and auditing activities; tax consultancy
74130 Market research and public opinion polling
74141 Estate management consultancy services
74142 General management consultancy services
74143 Public relations consultancy services
74144 Project management consultancy services
74149 Other business and management consultancy services n.e.c.
Architectural, engineering and other technical activities
74211 Architectural consultancy services

74212 Engineering consultancy services
74213 Land and quantity surveying consultancy services
74219 Other architectural and engineering activities and related technical consultancy services n.e.c.
74220 Technical testing and analysis
Advertising
74300 Advertising
Business activities n.e.c.
74910 Labour recruitment and provision of personnel services

74920 Investigation and security services
74931 Building cleaning services
74932 Disinfecting and exterminating services
74940 Photographic services (commercial and consumer)
74950 Packaging services on a fee or contract basis
74991 Telephone answering services
74992 Bill collecting, credit rating, direct mailing, mail advertisingand similar activities
74993 Agency activities for engagements in entertainment or sports attractions
74994 Duplicating services
74999 Other business services n.e.c.
L PUBLIC ADMINISTRATION AND DEFENCE; COMPULSORY SOCIAL SECURITY
Administration of the state and the economic and social policy of the community
75110 General [overall] public service activities

75121 Administrative educational services
75122 Administrative healthcare services
75123 Administrative housing and local government services
75124 Administrative recreational, cultural, arts and sports services
75125 Administrative religious affairs services
75129 Other community and social affairs services
75131 Domestic and international trade affairs
Appendix page - 33
75132 Agriculture and rural development affairs

75133 Primary industries affairs
75134 Public works affairs
75135 Transport affairs
75136 Energy, telecommunication and postal affairs
75137 Tourism affairs
75138 Human resource affairs
75139 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 affairs

75220 Military and civil defence services
75231 Police service
75232 Prison service
75233 Immigration service
75234 National registration service
75235 Judiciary and legal service
75236 Fire-fighting service
75239 Other public order and safety affairs related services
75300 Compulsory social security activities
M EDUCATION
80101 Nurseries and kindergartens

80102 Primary schools
80210 General secondary education
80211 Primary and secondary schools
80220 Technical and vocational secondary education
80301 College and university education
80302 Commercial and other technical institutes
80303 Nursing schools
80901 Driving schools
80902 Music and dancing schools
80909 Adult and other vocational education n.e.c.
N HEALTH AND SOCIAL WORK
Human health activities
85110 Hospital services

85121 Medical services; example: private clinics (excluding hospital services and paramedic services such as midwife)
85122 Dental services
85191 Nursing home services
85192 Physiotherapy and occupational therapy services
85193 Herbalists and homeopathy services
85194 Ambulance services
85199 Human health services n.e.c.
Appendix page - 34
Veterinary activities
85200 Veterinary services
Social work activities
85311 Welfare services for children (Example: orphanage)

85312 Services of homes for the aged
85313 Women’s refuge operations
85314 Juvenile homes services
85315 Home for the handicapped operations
85316 Drug rehabilitation homes services
85319 Other social work with accomodation
85321 Counseling service
85322 Alcoholics anonymous society operations
85324 Voluntary welfare services for the collection and allocation of funds for welfare purposes
85325 Child day care service
85329 Other social work activities n.e.c.
O OTHER COMMUNITY, SOCIAL AND PERSONAL SERVICE ACTIVITIES
Sewage and refuse disposal, sanitation and similar activities
90001 Sewage, sanitation and similar activities

90002 Refuse disposal services
90003 Industrial waste collection and disposal services
Activities of business, employers and professional organizations
91110 Activities of business and employers’ organizations

91120 Activities of professional organizations
91200 Activities of trade unions
91910 Activities of religious organizations
91920 Activities of political organizations
91991 Civic betterment and community facility support services (including rotary club)
91992 Special group advocacy services
91993 Services provided by youth associations
91999 Other services provided by membership organizations n.e.c.
MOTION PICTURE, RADIO, TELEVISION AND OTHER ENTERTAINMENT ACTIVITIES
92111 Motion picture and video production

92112 Motion picture and video distribution
92120 Motion picture projection
92131 Production of radio programmes
92132 Production of television programmes
92141 Theatrical producer, singer group band and orchestra entertainment services
92142 Services provided by authors, composers, sculptors, entertainers and other individual artists
Appendix page - 35
92149 Ancillary theatrical services n.e.c.

92191 Circus, amusement park and similar attraction services
92192 cabarets, discotheques and karaoke lounges
92199 Other entertainment activities n.e.c.
News agency activities

92201 Printed news supply services
92202 Picture supply services
92209 Other news agency services
Library, archives, museums and other cultural activities

92310 Library and archives activities
92320 Museum activities and preservation of historical site and buildings
92330 Botanical and zoological gardens and nature reserves activities
Sporting and other recreational activities

92411 Activities of country and golf clubs
92412 Activities of water sports and recreation clubs except country and golf clubs
92413 Equestrian clubs
92414 Sports event promotions and organizations
92415 Sports facility operations services
92419 Other sporting services
92491 Casting activities [motion pictures, television or theatre productions, recording studios]
92492 Recording or taping of sound
92493 booking agency activities [in connection with theatrical productions entertainment attractions]
92494 Recreation park and beach services
92495 Gambling and betting activities
92499 Other recreational activities n.e.c.
Other service activities

93010 Washing and (dry-) cleaning of textile and fur products
93021 Men’s hair dressing services
93022 Ladies’ hair dressing services including services of unisex saloon
93023 Beauty services
93030 Funeral and related activities
93091 Friendship, penpal, matchmaking and dating services
93092 Services of massage parlours and health centres (Example: spa, sauna baths)
93093 Social escort services
93099 Other service activities n.e.c.
Private households with employed persons

95000 Private households with employed persons
Extra-territorial organizations and bodies

99000 Extra-territorial organizations and bodies
NOTE : n.e.c. - not elsewhere classified
Appendix page - 36
APPENDIX H: DIRECTOR GENERAL’S PUBLIC RULINGS
Issued/ Compliance
No. Subject of Public Ruling Updated Yes No
3/2009 Professional Indemnity Insurance 30/07/2009
2/2009 Construction Contracts 22/05/2009
1/2009 Property Development 22/05/2009
3/2008 Entertainment Expense 22/10/2008
2/2008 Reinvestment Allowance 03/04/2008
1/2008 Special Allowances for Small Value Assets 27/03/2008
6/2006 Tax Treatment of Legal and Professional Expenses 06/07/2006
5/2006 Professional Indemnity Insurance 31/05/2006
4/2006 Valuation of Stock In Trade and Work In Progress 31/05/2006
Part I
3/2006 Property Development & Construction Contracts 13/03/2006
2/2006 Tax Borne by Employers 17/01/2006
1/2006, Perquisites from Employment 17/01/2006,
Addendum, 30/08/2007,
Second Addendum & 25/02/2009 &
Third Addendum 30/07/2009
6/2005 Trade Association 08/12/2005
5/2005 Deduction for Loss of Cash and Treatment of Recoveries 14/11/2005
4/2005, Withholding Tax on Special Classes of Income 12/09/2005,
Addendum & 30/11/2007 &
Second Addendum 04/01/2010
3/2005 Living Accommodation Benefit Provided for the Employee 11/08/2005
by the Employer
2/2005, Computation of Income Tax Payable by a Resident Individual 06/06/2005,
Addendum & 06/07/2006 &
Second Addendum 03/01/2008
1/2005 Computation of Total Income for Individual 05/02/2005
5/2004 & Double Deduction Incentive on Research Expenditure 30/12/2004 &
Addendum 03/04/2008
4/2004 Employee Share Option Scheme Benefit 09/12/2004
3/2004 & Entertainment Expense 08/11/2004 &
Addendum 23/08/2007
2/2004, Benefits-In-Kind 08/11/2004,
Addendum, 20/05/2005,
Second Addendum, 17/01/2006,
Third Addendum & 17/04/2009 &
Fourth Addendum 19/04/2010
1/2004 Income from Letting of Real Property 30/06/2004
Appendix page - 37
Issued/ Compliance
No. Subject of Public Ruling Updated Yes No
2/2003 “Key-Man” Insurance 30/12/2003
1/2003 & Tax Treatment relating to Leave Passage 05/08/2003 &
Addendum 23/08/2007
2/2002 Allowable Pre-operational And Pre-commencement of Business 08/07/2002
Expenses For Companies (refer to Public Ruling No. 2/2010 with
effect from Year of Assessment 2010)
1/2002 Deduction for Bad & Doubtful Debts and Treatment 02/04/2002
of Recoveries
7/2001 Basis Period for Business & Non-Business Source 30/04/2001
(Companies)
6/2001 Basis Period for a Business Source (Individuals & 30/04/2001
Persons other than Companies/Co-operatives)
5/2001 Basis Period for a Business Source (Co-operatives) 30/04/2001
4/2001 Basis Period for a Non-Business Source 30/04/2001
(Individuals & Persons other than Companies)
3/2001 Appeal against an Assessment 18/01/2001
2/2001 Computation of Initial & Annual Allowances in 18/01/2001
respect of Plant & Machinery
1/2001 Ownership of Plant and Machinery for the Purpose 18/01/2001
of Claiming Capital Allowances
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 30/06/2001
(Revised) (Persons other than Companies or Individuals)
(Persons other than Companies or Individuals)
(Revised) (Individuals & Partnerships)
(Individuals & Partnerships)
(Revised) (Companies and Co-operatives)
(Companies and Co-operatives)
3/2000 Basis Period for a Business Source (Individuals & 01/03/2000
Persons other than Companies/Co-operatives)
2/2000 Basis Period for a Business Source 01/03/2000
(Companies & Co-operatives)
1/2000 Basis Period for a Non-Business Source 01/03/2000
Appendix page - 38

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GUIDEBOOK

INCOME TAX OF TRUST BODY

For Further Information:-

• Hunting Line : 1-300-88-3010

• Main Line – Calls From Overseas : 603-4289-3500

Part 2 — Working Sheets

HK-4A – Not Applicable to Form TA (not enclosed) -

CONTENTS OF WORKING SHEETS

HK-1 – Computation of Statutory Income from Business 1

HK-2 – Not Applicable to Form TA (not enclosed) -

Appendix A1 – 1. Gross Business Income 1

What is Form TA Guidebook?

HK-1B - Computation of Statutory Income from Partnership Business

HK-1.1 - Mining Allowance

HK-1.1A - Summary of Mining Allowances

HK-1.2 - Summary of Capital Allowances

HK-1.2.1 - Agriculture Allowance

HK-1.2.1A - Summary of Agriculture Allowances

HK-1.2.2 - Forest Allowance

HK-1.2.2A - Summary of Forest Allowances

HK-1.2.3 - Industrial Building Allowance

HK-1.2.3B - Summary of Industrial Building Allowances

HK-1.2.4 - Plant and Machinery Allowance

HK-1.2.4A - Summary of Plant and Machinery Allowances

HK-1.2A - Summary of Capital Expenditure

HK-1.3 - Adjustment of Losses for Business and Partnership

3. Nine (9) other Working Sheets are as follows:

Appendix A1 - 1. Gross Business Income

Appendix C - Foreign Currency Exchange Rates (Yearly Average)

Appendix D - Claim Codes

Appendix E - Code for the country where trust body is resident

Reminder Before Filling Out The Form

Item Subject Explanation Working Appendix

2 Tax Reference Income tax file reference number of trust body. - -

PART A: PARTICULARS OF TRUST BODY

Item Subject Explanation Working Appendix

Item Subject Explanation Working Appendix

PART B: STATUTORY INCOME AND TOTAL INCOME

Item Subject Explanation Working Appendix

B1 Business 1 If the trust body only carries on one business, use - -

Business Code Refer to the business code in Appendix G for - Appendix G

B2 Business 2 Explanation as per B1. As per B1 As per B1

B3 Business Explanation as per B1. As per B1 As per B1

B4 Partnership 1 Partnership 1 as designated. - -

Item Subject Explanation Working Appendix

Tax State the income tax reference number of the partnership. - -

Amount Amount E from Working Sheet HK-1B. HK-1B -

B5 Partnership 2 Explanation as per B4. HK-1B -

B6 Partnership Explanation as per B4. HK-1B -

B7 Aggregate Sum of amounts from item B1 to item B6. - -

B10 Dividends Amount C(iii) from Working Sheet HK-3 HK-3 -

B11 Interest and Interest HK-5 -

B12 Rents, royalties Rents HK-4B -

Item Subject Explanation Working Appendix

B13 Annuities and Annuities - -

Other Periodical Payments - -

B17 Aggregate B9 plus B16 - -

Item Subject Explanation Working Appendix

Adjusted business loss is computed based on the format

B19 Total B17 minus B18 - -

B20 Prospecting Refer to: - -

Retain the computation for examination.

B21 Total B19 minus B20. Enter ‘0’ if value is negative. - -