Professional Documents
Culture Documents
Guidebook
Form TA - Income Tax Of A Trust Body
T
B16
, , ,
A
TA
B17 AGGREGATE INCOME ( B9 + B16 ) B17
, , ,
B18 LESS: Current year business losses B18
, , ,
TOTAL ( B17 - B18 ) B19
B19
, , ,
LESS : Other expenditure
2004
B24 Total B22 minus B23 - -
B25 Gift of money to Monetary gifts made to the Government, State Government, - -
the Government, a local authority or an institution/organisation approved by the
State Government, Director General of Inland Revenue.
local authorities Subsection 44(6)
or approved
institutions and
organisations
ITEMS Page
Foreword 1
What Is Form TA Guidebook? 1
Reminder Before Filling Out The Form 3
Part 1 — Form TA
Basic Information 4
Part A : Particulars Of Trust Body 4
Part B : Statutory Income And Total Income 5
Part C : Tax Payable 9
Part D : Summary Of Tax And Payments 10
Part E : Preceding Years’ Income Not Declared 10
Part F : Disposal Of Shares In A Real Property Company And Disposal Of 10
Real Property Subject To Real Property Gains Tax Provision
Part G : Particulars Of Business Income 11
Part H : Special Deductions, Further Deductions And Double Deductions 12
Part J : Incentive Claim 12
Part K : Financial Particulars Of Trust Body 13
Part L : Particulars Of Exempt Income 16
Trustee’s Declaration 16
Particulars Of The Firm And Signature Of The Person Who Completes This Form 16
i
Form TA Guidebook Self Assessment System
ii
Form TA Guidebook Self Assessment System
CONTENTS OF APPENDICES
(Paper Marked Brown)
Series Appendix
Page
iii
Form TA Guidebook Self Assessment System
Foreword
The Inland Revenue Board (IRB) of Malaysia expresses its appreciation towards trust bodies which have consistently performed
their duty as responsible taxpayers in the settlement of their respective 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.
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 The Trust Body Entitled To Claim Schedule 7A
Allowance
HK-1D - Computation Of Statutory Business Income For The Trust Body Entitled To Claim Increased Exports
Allowance For Qualifying Services
HK-1.1 - Mining Allowances
HK-1.1A - Summary Of Mining Allowances
HK-1.2 - Summary Of Capital Allowances
HK-1.2.1 - Agriculture Allowances
HK-1.2.1A - Summary Of Agriculture Allowances
HK-1.2.2 - Forest Allowances
HK-1.2.2A - Summary Of Forest Allowances
HK-1.2.3 - Industrial Building Allowances
HK-1.2.3B - Summary Of Industrial Building Allowances
HK-1.2.4 - Plant and Machinery Allowances
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
Form TA Guidebook Self Assessment System
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 the 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 - List Of Countries And Their Respective Code For Filling In The Code Of The Country Where The
Trust Body Is Resident
Appendix F - List Of Countries With Which Avoidance Of Double Taxation Agreements Have Been Signed
Appendix G - List Of Codes For Various Types Of Businesses As A Guide To Filling In The Code For The
Type Of Business Carried On By The Trust Body
Appendix H - List Of Director General’s Public Rulings For Guidance In Computing The Income As Provided
Under The Income Tax Act (ITA) 1967
2
Form TA Guidebook Self Assessment System
i. Basic Information
Fill in relevant information as registered.
vii. Part F : Disposal Of Shares In A Real Property Company And Disposal Of Real Property Subject To
Real Property Gains Tax Provision
Fill in relevant information only.
xiv. Particulars Of The Firm And Signature Of The Person Who Completes This Form
Fill in relevant information only.
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Form TA Guidebook Self Assessment System
Part I - Form TA
BASIC INFORMATION
A1 Resident in Enter “1” if the trust body is resident in Malaysia or “2” if not. - -
Malaysia
A5 Compliance with Enter “1” for full compliance with Public Rulings or “2” - -
Public Rulings if one or more rulings are not complied with.
A9 Address where Address where all the records pertaining to the trust body - -
trust body’s is kept. Enter “1” if kept at the correspondence address or
records are “2” if kept at the business premise.
maintained
A10 Name of Bank For the purpose of tax refund (if any) by IRB of Malaysia, state - -
the name of the bank through which the payment is to be made.
A11 Bank Account No. Account number at the bank in relation to item A10. - -
A13 Particulars of Enter the name of each trustee. If there are more - -
Trustees than two trustees, list out the particulars of each trustee as
per format A13a to A13e and submit together with the form TA.
Delete whichever is irrelevant in the subtitle under item A13b.
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Form TA Guidebook Self Assessment System
Tax Reference No. State the income tax reference number of the partnership - -
concerned.
Example : D 12345678-09
Amount Amount E from Working Sheet HK-1B. HK-1B -
B8 Business losses Business losses not absorbed by income in the previous HK-1.3 -
brought forward year of assessment.
Amount B from Working Sheet HK-1.3.
If amount B8 exceeds amount B7, enter amount B7 in this box.
Enter “0” in this box if there is no business loss brought forward.
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Form TA Guidebook Self Assessment System
B11 Interest and Interest is money paid for the use of money or the creditor’s
discounts share of the profit which the borrower or the debtor is
presumed to make from the use of the money.
Gross income in respect of interest must be declared
when it first becomes receivable in the relevant period.
B12 Rents, royalties Rents - These are rental received in respect of houses, HK-4B -
and premiums shop houses, land, plant, machines, furniture and other
similar assets.
Amount D from Working Sheet HK-4B.
B13 Annuities and Annuities – These are sums of money received in accordance - -
other periodical with a will, settlement, investment of money or contract entitling
payments the annuitant to a series of payments, whether or not received
regularly or for a limited period only.
B14 Other gains or Other income not falling under any of the above categories. - -
profits
6
Form TA Guidebook Self Assessment System
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 of the year 2004 can be deducted
from the aggregate income of the year 2004.
Adjustment of losses for business (if any) should be done
on Working Sheet HK-1.3.
Adjusted business loss is to be computed based on the
format in Working Sheet HK-1/HK-1C/HK-1D. Total up all
the adjusted losses if there are losses from more than one
(1) business and enter the amount in item D Working Sheet
HK-1.3.
Amount E from Working Sheet HK-1.3
Amount B18 is restricted to the amount B17. If amount
B18 exceeds amount B17, enter amount B17 in this box.
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Form TA Guidebook Self Assessment System
B25 Gift of money to Monetary gifts made to the Government, State Government, - -
the Government, a local authority or an institution/organisation approved by the
State Government, Director General of Inland Revenue.
local authorities Subsection 44(6)
or approved
institutions and
organisations
B27 Gift of money to Gift of money not exceeding RM20,000 for the provision of - -
libraries library facilities to public libraries or libraries of schools/
institutions of higher learning.
Subsection 44(8)
B28 Gift of paintings An amount equal to the value of any gift of painting to the - -
to the National National Art Gallery or any state art gallery, will be determined
Art Gallery or by the National Art Gallery or any state art gallery.
any state art Subsection 44(11)
gallery
B31 Total Income B24 minus B29 minus B30. Enter “0” if negative. - -
8
Form TA Guidebook Self Assessment System
Example - -
Chargeable income as per C1: RM 15,500
Tax at 28% RM 4,340.00
Enter this amount in item C2
9
Form TA Guidebook Self Assessment System
PART F : DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REAL PROPERTY
SUBJECT TO REAL PROPERTY GAINS TAX PROVISION
F1 Any disposal of Enter “1” in the box provided if there is any disposal of shares/ - -
shares and/or real land/buildings or “2” if none.
property?
F2 Has the disposal Enter “1” if the disposal has been declared to IRB of Malaysia or - -
been declared “2” if not.
to IRB of Malaysia?
Contact the Real Property Gains Tax Unit at the IRB branch
handling your income tax file if the disposal of shares and/or real
property has not been declared.
This item need not be filled if not applicable.
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Form TA Guidebook Self Assessment System
G2 Claim for capital Claim for capital allowances in the computation of statutory - -
allowances income from business.
Allowance claimed Capital allowance absorbed in the current year for Business 1. HK-1/ -
Amount K5 from Working Sheet HK-1 or HK-1C/
Amount Q5 from Working Sheet HK-1C or HK-1D
Amount N5 from Working Sheet HK-1D
G2b Business 2 See the explanation for item G2a Refer to G2a -
G2c Business 3 + 4 See the explanation for item G2a Refer to G2a -
and so on (if any)
Allowance claimed Capital allowance absorbed in the current year for HK-1B -
Partnership 1.
Amount D / K4 from Working Sheet HK-1B
Balance carried Amount K5 from Working Sheet HK-1B HK-1B -
forward
G2e Partnership 2 See the explanation for item G2d Refer to G2d -
G2f Partnership 3 + 4 See the explanation for item G2d Refer to G2d -
and so on (if any)
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Form TA Guidebook Self Assessment System
Plus
G3b 109 Withholding tax under section 109 - tax rate according HK-11 Appendix F
to double taxation agreement.
(Refer to Appendix F )
G3d 109B Withholding tax under section 109B - tax rate according HK-11 Appendix F
to double taxation agreement.
(Refer to Appendix F)
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Form TA Guidebook Self Assessment System
J2 Increased exports Refer to paragraphs 2, 3 and 6 Income Tax (Exemption) HK-1B / HK-1D -
allowance for (No.9) Order 2002 to determine the eligibility.
qualifying services Use Working Sheet HK-1B / HK-1D to compute.
Amount claimed Transfer amounts M4 (Working Sheet HK-1B) and
M7 (Working Sheet HK-1D) to this box.
K1 Business code Fill in the business code (refer to Appendix G) for the main - Appendix G
business only. If there is more than one (1) main business,
enter the code for the business with the highest turnover.
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Form TA Guidebook Self Assessment System
K8 Other businesses Sum of gross income from businesses other than K1. - -
K11 Rents, royalties Rent - Amount D from Working Sheet HK-4B. HK-4B -
and premiums Royalties - Amount H from Working Sheet HK-5. HK-5 -
K12 Other income Sum of gross income from other non-business sources not - -
mentioned above.
K15 Salaries and wages Amount as per Profit and Loss Account. - -
K21 Other expenses Total amount of other expenses not listed in items from - -
K14 to K20.
K23 Net profit/ Net profit or loss as per Profit and Loss Account. - -
loss
K24 Non-allowable Amount F1 from Working Sheet HK-1, HK-1C or HK-1 / HK-1C / -
expenses HK-1D HK-1D
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Form TA Guidebook Self Assessment System
K28 Other fixed assets Net book value as per Balance Sheet. - -
K29 Total fixed assets Sum of amounts from item K25 to K28. - -
K37 Total current assets Sum of amounts from item K31 to K36. - -
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Form TA Guidebook Self Assessment System
L1 Business and Enter the exempted amount for the current year. - -
Partnership
L5 Other Income Enter the exempted amount for the current year. - -
TRUSTEE’S DECLARATION
If the form is not affirmed and duly signed, it shall be deemed incomplete and returned to you. Penalty will be imposed in case of
late resubmission of the form to IRB of Malaysia.
Designation Clearly indicate the designation of the trustee and the date - -
Date the form is filled out.
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS FORM
a Name of Firm Name of the appointed tax consultancy firm responsible for filling - -
out this Form TA.
f Tax Agent’s This item is to be filled in only by a tax agent approved under - -
Approval No./ the provision of paragraphs 153(3)(b) and 153(3)(c) ITA 1967 or
Audit Licence No. who has a valid audit licence.
Please take note of the reminder on page 8 of the Form TA before signing it. Fill in the date and designation clearly.
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Form TA Guidebook Self Assessment System
This working sheet is prepared to assist you in the computation of statutory income from business.
B Total non-business This is the sum of all non-business income from sources - -
income such as dividends, rents, royalties, interest and others.
D3 Total D1 plus D2 - -
D4 Non-taxable gains/ Examine the Profit and Loss Account and extract the profits which - -
income entered in are not taxable as business income. Enter the amount in the box
the profit and loss provided.
account
Example :
Profit on disposal of motor vehicle DEF 5678 RM5,000
Profit on disposal of sewing machine RM2,000
D5 Total D3 minus D4 - -
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Form TA Guidebook Self Assessment System
1.7 Withdrawal of Withdrawal of stock in trade for personal use is taken into - -
stock in trade account at market value.
Paragraph 24(2)(a)
1.8 Cash drawings Withdrawal for personal use of unrecorded business cash - -
receipts.
Paragraph 39(1)(a)
1.9 Provision for General provision for bad/doubtful debts is disallowed unless - -
bad/doubtful it is specific.
debts Subsection 34(2)
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 which are capital/personal in nature, incurred for - -
example in the acquisition of assets.
Paragraph 39(1)(b)
1.13 Expenditure Interest not wholly and exclusively incurred in the production - -
on interest of gross business income such as interest on loan taken wholly/
partly for personal use.
Subsection 33(2).
1.15 Assets written This refers to assets no longer used in the business and are - -
off written off.
Paragraph 39(1)(b)
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Form TA Guidebook Self Assessment System
Example :
Water and electricity bills, quit rent, assessment, rental, loan
interest, renovation and maintenance.
Example :
Golf club membership
1.17 Other Other expenses not wholly and exclusively incurred in the - -
expenditure production of gross business income.
Paragraph 39(1)(b)
F4 Further deductions These are incentives given under income tax provisions. - Appendix D
List out the incentives claimed in the spaces provided.
Example :
Further deduction is allowed on the
remuneration for disabled employees RM12,000 *
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Form TA Guidebook Self Assessment System
J3 Total J1 plus J2 - -
J4 Capital allowance Amount as per item K4 (restricted to the amount in item J3). - -
absorbed
K5 Capital allowance Amount as per item K4 but restricted to the amount in item J3. - -
absorbed in the
current year Transfer this amount to item G2 Form TA.
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Form TA Guidebook Self Assessment System
Use separate working sheet HK-1B for each partnership business source.
Item Subject Explanation Working Appendix
Sheet
A Adjusted Enter the sum of amounts from items CP 30 -
income from A13 and A19 of the CP30.
partnership
business
B Balancing charge Enter the sum of amounts from items A14 and A20 of the CP30. CP 30 -
C Total A plus B - -
H - J Increased exports These items are applicable if the trust body is entitled to - -
allowance for claim increased exports allowance for qualifying services.
qualifying services
K Adjustment of the
balance of capital
allowance
1. Balance brought Previous years’ capital allowances not absorbed. - -
forward
2. Balancing Enter the sum of amounts from items A15 and A21 CP 30 -
allowance and of the CP 30.
capital allowance
3. Total Sum of amounts K1 and K2 - -
4. Capital allowance Amount as per item D - -
absorbed in the Transfer this amount to item G2 Form TA.
current year
5. Balance carried K3 minus K4 - -
forward Transfer this amount to item G2 Form TA.
L - M Adjustment of the These items are relevant if the trust body is entitled to claim - -
balance of Schedule Schedule 7A allowance and increased exports allowance
7A allowance & for qualifying services.
Increased exports
allowance for Transfer the amount claimed and balance carried forward
qualifying services to items J1 and J2 respectively in the Form TA.
This working sheet is prepared for use in the computation of Schedule 7A allowance.
This working sheet is provided for use in the computation of increased exports allowance for qualifying services.
21
Form TA Guidebook Self Assessment System
2. Assets/Expenditure (according to type) have been classified according to the rate of capital allowance that can be claimed.
Refer to this index before entering the type of claim in column A of every working sheet for the computation of mining
allowances and capital allowances.
3. Working Sheet HK1.2 has been prepared for use as a summary of capital allowances claim for a year of assessment so that
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, HK1.2.1, HK-1.2.2,
HK-1.2.3 and HK-1.2.4 for guidance. Working Sheet HK-1.2A is to be used as a summary of capital expenditure
made and has to be kept as long as the business still operates.
22
Form TA Guidebook Self Assessment System
A - D Tax deduction This working sheet is provided for the purpose of computing the - -
under section 110 gross income from dividends and the tax to be deducted under
(dividends) section 110.
23
Form TA Guidebook Self Assessment System
24
HK-1: COMPUTATION OF STATUTORY INCOME FROM BUSINESS
Name
1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box.
Item Amount
+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT
Dividend income
Rental income
Royalty income
Interest income
Other income
ADD :
1. Non-allowable losses :
.................................................
.................................................
TOTAL
.................................................................
.................................................................
TOTAL
ADD :
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
4. Further deductions :
4.1 .....................................................
4.2 .....................................................
4.3 .....................................................
1. ADJUSTED INCOME
(Enter “0” in this box if there is adjusted loss for item H)
Name
1 2 3 4 5
Partnership Business Year Of Assesment
▲ Enter “X” in the relevant box.
A. Adjusted income from partnership business
(amount from items A13 and A19 of the CP30)
If loss, enter “0” in this box and transfer the amount of adjusted loss
to item D2 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 the 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)
(Transfer this amount to item B4/B5/B6 Form TA)
Or
*IF ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE, PROCEED TO COMPUTE AS FOLLOWS:
LESS:
F. Schedule 7A allowance
(Amount from items A16 and A22 of the CP30)
(Restricted to 70% of the statutory income in item E)
Or
*IF ENTITLED TO CLAIM INCREASED EXPORTS ALLOWANCE FOR
QUALIFYING SERVICES, PROCEED TO COMPUTE AS FOLLOWS:
LESS:
ADD :
LESS :
ADD :
LESS :
ADD :
LESS :
1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box.
Item Amount
+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT
Dividend income
Rental income
Royalty income
Interest income
Other income
ADD :
1. Non-allowable losses :
.................................................
.................................................
TOTAL
.................................................................
.................................................................
TOTAL
E. BUSINESS INCOME
(C + D5)
ADD :
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
2. Mining allowance
4. Further deductions
4.1 .....................................................
4.2 .....................................................
4.3 .....................................................
1. % x =
(qualifying capital expenditure)
ADD
2. Balance of allowance brought forward
L. RESTRICTION LIMIT OF
STATUTORY INCOME % x
(J5)
M. SCHEDULE 7A ALLOWANCE ABSORBED
(K3 OR L whichever is lower)
ADD:
3. TOTAL
LESS :
4. Claim absorbed in current year (amount as per item M)
(Transfer this amount to item J1 Form TA)
ADD :
2. Balancing allowance
3. Capital allowance
4. TOTAL
LESS :
5. Capital allowance absorbed in the current year (amount as per item J4)
(Transfer this amount to item G2 Form TA)
Name
1 2 3 4 5
Business Year of Assessment
▲ Enter “X” in the relevant box.
Item Amount
+ –
A. BALANCE AS PER PROFIT AND
LOSS ACCOUNT
Dividend income
Rental income
Royalty income
Interest income
Other income
ADD :
1. Non-allowable losses :
.....................................................
.....................................................
TOTAL
.................................................................
.................................................................
E. BUSINESS INCOME
(C + D3)
ADD :
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 expenditures
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
2.1 .....................................................
2.2 .....................................................
2.3 .....................................................
3. Capital allowance
4. TOTAL
LESS :
5. Capital allowance absorbed in the current year (Amount as per item J4)
(Transfer this amount to item G2 Form TA)
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
Name
1
2
3
4
5
6
7
a. Roads, tramways,
a. Sinking shafts, tunnelling and underground development ; As per computation Paragraph 34(6)(c)
prepared ITA 1967
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
T
Or = X years
M
Or P
= X years
K
Year Of Assessment
Name
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
Year Of Assessment
Name
B. BALANCING ALLOWANCE
Year Of Assessment
Name
A B C D E F G H J K L M N
10
11 TOTAL
12 AGRICULTURE CHARGE (11K + 11L) (Transfer this amount to HK-1.2.1A)
13 AGRICULTURE ALLOWANCE (11M) (Transfer this amount to HK-1.2.1A)
NOTE :
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.
AGRICULTURE ALLOWANCE INDEX
Annual Allowance
Reference
Class Type Of Asset (Schedule 3)
Rate (%) Reference (Schedule 3)
B3 Buildings
a. Office
b. Building for the purpose of working the farm Paragraph 7(1)(d) 10 Paragraph 22(b)
Year Of Assessment
Name
A B
Agriculture Agriculture
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
Year Of Assessment
Name
A B C D E F G H J K L
3
4
6
7
9
10
11 TOTAL
* “Y” is the number of years of assessment for which the forest allowances were given to the business.
FOREST ALLOWANCE INDEX
Annual Allowance
Class Type Of Asset Reference
(Schedule 3) Reference
Rate (%)
(Schedule 3)
Year of Assessment
Name
A B
Forest Forest
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
Year Of Assessment
Name
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
8
9
10
11 TOTAL
14 INDUSTRIAL BUILDING ALLOWANCE (11H + 11J) (Transfer this amount to Working Sheet HK-1.2.3B)
HK-1.2.3
INDUSTRIAL BUILDING ALLOWANCE INDEX
Initial Allowance Annual Allowance
Reference
Class Type Of Industrial Building [Schedule 3 Rate Reference Rate Reference
and P.U.(A)] (%) [Schedule 3 & (%) [Schedule 3 &
and P.U.(A)] and 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)
h Building for the welfare or living accomodation
of persons employed in the working of a farm 10 Paragraph 12 3 Paragraph 16
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 Culture, Paragraph 37F
Arts and Tourism
o Airport Paragraph 37G
p Approved motor racing circuit Paragraph 37H
q Public road and ancillary structures on which Paragraph 67A
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 Building for :
– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B
– Approved educational institution
d 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
Year Of Assessment
Name
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
Year Of Assessment
Name
A B C D E F G H J K L M N P
3
4
5
6
9
10
11 TOTAL
Note: Balancing charge (M - G) = Disposal value (M) exceeds the residual expenditure (G) at the date of disposal.
HK-1.2.4
Balancing allowance (G - M) = Residual expenditures (G) at the date of disposal exceeds the disposal value (M).
PLANT AND MACHINERY ALLOWANCE INDEX
E3 Others :
a. General 20 Paragraph 10 10 P.U.(A)52/2000
b. Building and construction industry 30 P.U.(A)294/1998 10 P.U.(A)52/2000
c. Timber industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000
d. Tin mining industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000
e. Others subject to provisions under paragraphs NIL Paragraph 13A 10 P.U.(A)52/2000
2A, 2B and 2C Schedule 3
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 on.
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 on.
4. Others - Office equipment, furniture and fittings.
Year Of Assessment
Name
A B C
Balancing Balancing Capital
Charge Allowance Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
Year Of Assessment
Name
No. Class Of Asset Description Of Asset Date Of Purchase Date Of Disposal Method Of Payment
Name
1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box
2. Partnership
(Amount from items A13 and A19, CP 30)
LESS :
Name
Year Of Assessment
A. List of dividend income :
10
TOTAL :
Amount Regrossed :
X Y
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 :-
Less :
(ii) Interest on loan employed in the
production of gross dividend income
Submit this working sheet and the original dividend vouchers/certificates if entitled to a tax
refund as per item C6 Form TA
Name
Year Of Assessment
10
Note : 1. Properties refer to houses, factories, land and other immovable properties.
vii. .........................................................
viii. .........................................................
ix. .........................................................
x. .........................................................
2. Total Expenditure (i to x)
Name
Year of Assessment
INTEREST
RM
A. Gross Interest
LESS :
C. Statutory Income ( A - B )
ROYALTIES
F. Gross Royalty
Name
Year Of Assessment
A. List out : interest/royalty income subject to the provision under section 109;
section 4 A income subject to the provision under section 109B ITA 1967;
income from trust bodies as per CP 30A and other income which is applicable.
10
TOTAL
(Z)
B. Total tax deducted/credit claimed under section 110
(Z)
(Transfer this amount to item C4 Form TA)
Name
Year Of Assessment
Enter “X” in the relevant box. Choose 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 :
10
11
12
TOTAL
(Transfer the total amount to item G3a / G3b / G3c / G3d Form TA)
Name
Year Of Assessment
10
11
12
TOTAL
[Transfer amount (A) to item B23 Form TA and amount (B) + (C) to item B32 Form TA]
Note:
Name
Year Of Assessment
A. Beneficiary’s Name
Annuity
TOTAL
Note:
* Entitlement can be indicated in percentage (%) or according to the apportionment fixed by the will or trust
deed.
** Tax credit is a proportion of the tax paid by the trust body to which the beneficiary is entitled with respect
to his income portion. Transfer the amount of his tax credit to the column for “Tax Deducted” in Working
Sheet HK-6.
Use separate Working Sheet HK-12A for each beneficiary
APPENDIX A1
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.
24(2) Market value of the stock in trade at the time of its withdrawal for personal use.
30(4) Debts discharged under subsection 33(1) [ including paragraphs 33(1)(a), (b) or (c)].
2. Allowable Expenses
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 :
❏ the renewal, repair or alteration of any implement, utensil or article so employed, which do not
qualify for capital allowance,
❏ any means of conveyance.
34(6)(d) Expenses incurred in the replanting of crops (in connection with the working of a farm/estate relating to
the cultivation of crops).
Appendix page - 1
Form TA Guidebook Self Assessment System
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 dan 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.
2. Contract/Subcontract payments, commission, rents and other contract payments for services to residents :
❏ Name, address, identity card number and amount paid in respect of each recipient
❏ Type of contract/commission/service
❏ Type of asset leased
5. Payment of professional, technical or management fees and rents to non-residents (section 4A income) :
Appendix page - 2
Form TA Guidebook Self Assessment System
6. Overseas trips :
❏ Name and designation of each employee concerned
❏ Dates, destinations and purpose of trips
❏ Analysis of expenditure indicating the portion of private expenses
7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims :
❏ Director General’s Public Rulings (Refer to Appendix H)
❏ 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 1 (Sek 34A ACP 1967) and Borang 2 (Sek 34A ACP 1967)
❏ Guideline on the claim for double deduction on research expenditure under section 34B ITA 1967
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/286-18
Reference no. of application form : Borang DD2/1995(Pin.2)
❏ 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
Reference no. of the IRB guideline :
Reference no. of application form : LAMPIRAN B
❏ Guideline on the types of serius diseases under subsection 46(g) ITA 1967
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/224-36.4
Reference no. of application form : None
❏ Guideline on the criteria for education and medical insurance policies
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/224-36.2
Reference no. of application form : None
❏ Guideline on the tax treatment of remisiers
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/84
Reference no. of application form : None
❏ Guideline on Reinvestment Allowance under Schedule 7A ITA 1967 for qualifying projects
Reference no. of the IRB guideline : EPS/PP/1/1997 and ITR 1998/1
Reference no. of application form : LHDN/BT/RA/2005
❏ Claim for exemption of income for value of increased export of services under:
(i) Income Tax (Exemption) (No. 2) Order 2001 - P.U. (A) 154/2001; and
(ii) Income Tax (Exemption) (No. 9) Order 2002 - P.U. (A) 57/2002
Reference no. of application form : LHDN/BT/EX/AIES/2003-1
❏ Double deduction claim under Income Tax (Deduction For Promotion Of Export Of Professional Services) Rules
2003 - P.U. (A) 124/2003
Reference no. of application form : LHDN/BT/DD/POE/PS/2003-1
8. Housing Developers :
❏ Name, address and location of project
❏ Approved layout plan
❏ Date of completion for each phase of the project
❏ Cost of land
❏ Development cost analysis for each phase on cumulative basis for each year of assessment
❏ Computation of profit or loss on progress payments basis if the percentage of completion method is not adopted
Appendix page - 3
APPENDIX C : FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)
Appendix page - 4
ASSESSMENT SOUTH KOREA ZEALAND PAKISTAN PHIL. S’PORE SRI LANKA SWITZERLAND TAIWAN THAI UK USA EURO
1994 - 1.3943 0.0928 0.0970 1.5942 0.0538 - 0.0995 0.1018 3.8740 2.5763 -
1995 - 1.5574 0.0864 0.0998 1.7168 0.0535 - 0.0994 0.1044 4.0213 2.6267 -
1996 - 1.5131 0.0801 0.0983 1.7720 0.0496 - 0.0950 0.1008 3.9683 2.5116 -
1997 - 1.7339 0.0705 0.0962 1.7892 0.0459 - 0.0919 0.0995 3.9305 2.5209 -
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 (py) 0.0032 2.0310 0.0746 0.0982 2.2626 0.0542 2.5579 0.1188 0.1014 6.2044 3.8000 -
2000 (cy) 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
APPENDIX C
Self Assessment System
Form TA Guidebook Self Assessment System
2. Further Deductions
Code Type Of Expenditure Reference
201 Premiums on imported 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 on exported 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 for 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
Code Type Of Expenditure Reference
306 Expenditure incurred for the promotion of export of professional services P.U.(A) 124/2003
Appendix page - 5
Form TA Guidebook Self Assessment System
1 Afghanistan AF 29 Botswana BW
2 Aland Islands AX 30 Bouvet Island BV
3 Albania AL 31 Brazil BR
6 Andorra AD 34 Bulgaria BG
8 Anguilla AI 36 Burundi BI
9 Antarctica AQ 37 Cambodia KH
11 Argentina AR 39 Canada CA
15 Austria AT 43 Chad TD
16 Azerbaijan AZ 44 Chile CL
17 Bahamas BS 45 China CN
20 Barbados BB 48 Colombia CO
21 Belarus BY 49 Comoros KM
22 Belgium BE 50 Congo CG
51 Congo, The Democratic Republic CD
23 Belize BZ
of the
24 Benin BJ 52 Cook Islands CK
Appendix page - 6
Form TA Guidebook Self Assessment System
57 Cyprus CY 86 Greece GR
59 Denmark DK 88 Grenada GD
60 Djibouti DJ 89 Guadeloupe GP
61 Dominica DM 90 Guam GU
64 Ecuador EC 93 Guinea-Bissau GW
65 Egypt EG 94 Guyana GY
66 El Salvador SV 95 Haiti HT
67 Equatorial Guinea GQ 96 Heard and McDonald Islands HM
68 Eritrea ER 97 Honduras HN
69 Estonia EE 98 Hong Kong HK
70 Ethiopia ET 99 Hungary HU
71 Falkland Islands (Malvinas) FK 100 Iceland IS
72 Faroe Islands FO
101 India IN
73 Fiji FJ
102 Indonesia ID
74 Finland FI 103 Iran Islamic Republic of IR
75 France FR 104 Iraq IQ
76 France, Metropolitan FX 105 Ireland IE
77 French Guiana GF 106 Israel IL
Appendix page - 7
Form TA Guidebook Self Assessment System
Appendix page - 8
Form TA Guidebook Self Assessment System
198 South Georgia and the South GS 226 United Arab Emirates AE
Sandwich Islands
227 United Kingdom GB
199 Spain ES
228 United States US
200 Sri Lanka LK
229 United States Minor Outlying Islands UM
Appendix page - 9
Form TA Guidebook Self Assessment System
Appendix page - 10
Form TA Guidebook Self Assessment System
Fees for
No. Country Interest Royalty Technical Service
% % %
1 Albania** 10 10 10
2 Argentina* 15 10 10
3 Australia 15 10 NIL
4 Austria 15 10 10
5 Bahrain 5 8 10
6 Bangladesh 15 10 10
7 Belgium 10 10 10
8 Canada 15 10 10
9 China 10 10 10
10 Croatia 10 10 10
11 Czech Republic 12 10 10
12 Denmark 15 10 10
13 Egypt** 15 10 10
14 Fiji 15 10 10
15 Finland 15 10 10
16 France 15 10 10
17 Germany 15 10 NIL
18 Hungary 15 10 10
19 India 15 10 10
20 Indonesia 15 10 10
21 Ireland 10 8 10
22 Italy 15 10 10
23 Japan 10 10 10
24 Jordan 15 10 10
25 Krygyztan 10 10 10
26 Lebanon 10 8 10
27 Luxembourg 10 8 8
28 Malta 15 10 10
29 Mauritius 15 10 10
30 Mongolia 10 10 10
31 Myanmar** 10 10 10
Appendix page - 11
Form TA Guidebook Self Assessment System
Fees for
No. Country Interest Royalty Technical Service
% % %
32 Namibia** 10 5 5
33 Netherlands 10 8 8
34 New Zealand 15 10 10
35 Norway 15 10 10
36 Pakistan 15 10 10
37 Papua New Guinea 15 10 10
38 Philippines 15 10 10
39 Poland 15 10 10
40 Romania 15 10 10
41 Russia 15 10 10
42 Saudi Arabia* 15 10 10
43 Singapore 15 10 10
44 South Korea 15 10 10
45 Sri Lanka 10 10 10
46 Sudan** 10 10 10
47 Sweden 15 10 10
48 Switzerland 10 10 10
49 Thailand 15 10 10
50 Turkey 15 10 10
51 United Arab Emirates 5 10 10
52 United Kingdom 10 8 8
53 United States of America* 15 10 10
54 Uzbekistan 10 10 10
55 Vietnam 10 10 10
56 Zimbabwe** 10 10 10
Notes:
1. There is no withholding tax on dividends paid by Malaysian companies.
2. Payments of approved royalties or approved industrial royalties and interest on approved loan and long term loan to non-
residents are usually tax exempt.
3. Where the rate of tax of the above payment is not specifically stated in the respective DTA, the applicable rate of tax as stated
in the ITA 1967 is inserted in.
4. Where the rate of tax as stated in the ITA 1967 is lower than the maximum rate of tax as mentioned in the respective DTA, the
lower rate of tax shall apply and is inserted herein.
5. As for Taiwan, double taxation relief was given to Taipei Economic and Cultural Office in Malaysia by way of Income Tax
Exemption Order.
(i) P.U.(A) 201 (1998)
(ii) P.U.(A) 202 (1998)
* Limited DTA
** Not effective
Appendix page - 12
Form TA Guidebook Self Assessment System
B FISHING
Appendix page - 13
Form TA Guidebook Self Assessment System
D MANUFACTURING
Production, processing and preservation of meat, fish, fruits, vegetables, oil and fats
Appendix page - 14
Form TA Guidebook Self Assessment System
Manufacture of grain mill products, starches and starch products, and prepared animal feeds
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
Appendix page - 15
Form TA Guidebook Self Assessment System
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness
Manufacture of footwear
Manufacture of wood and of products of wood, cork, straw and plaiting materials
Publishing
Appendix page - 16
Form TA Guidebook Self Assessment System
22210 Printing
22220 Service activities related to printing (including binding)
22300 Reproduction of recorded media [including record, video, computer tapes, software, film excluding
recording or taping of sound (92492)]
Appendix page - 17
Form TA Guidebook Self Assessment System
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.
Appendix page - 18
Form TA Guidebook Self Assessment System
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
Appendix page - 19
Form TA Guidebook Self Assessment System
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
Manufacture of furniture
Manufacturing n.e.c.
Appendix page - 20
Form TA Guidebook Self Assessment System
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.
Appendix page - 21
Form TA Guidebook Self Assessment System
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
Appendix page - 22
Form TA Guidebook Self Assessment System
Appendix page - 23
Form TA Guidebook Self Assessment System
Other wholesale
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 - 24
Form TA Guidebook Self Assessment System
55101 Hotels
55102 Camping sites and other provision of short-stay accomodation
Appendix page - 25
Form TA Guidebook Self Assessment System
Appendix page - 26
Form TA Guidebook Self Assessment System
Telecommunications
J FINANCIAL INTERMEDIATION
Monetary intermediation
Appendix page - 27
Form TA Guidebook Self Assessment System
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.
Appendix page - 28
Form TA Guidebook Self Assessment System
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.
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 - 29
Form TA Guidebook Self Assessment System
Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinion
polling; business and management consultancy
Advertising
74300 Advertising
Administration of the state and the economic and social policy of the community
Appendix page - 30
Form TA Guidebook Self Assessment System
M EDUCATION
Appendix page - 31
Form TA Guidebook Self Assessment System
Veterinary activities
Appendix page - 32
Form TA Guidebook Self Assessment System
Appendix page - 33
Form TA Guidebook Self Assessment System
Issued/ Compliance
No. Subject Matter Of Public Ruling Updated
Yes No
5/2004 Double Deduction On Research Expenditure 30.12.2004
4/2004 Employee Share Option Scheme Benefit 09.12.2004
3/2004 Entertainment Expense 08.11.2004
2/2004 Benefits-In-Kind 08.11.2004
1/2004 Income From Letting Of Real Property 30.06.2004
2/2003 “Key-Man” Insurance 30.12.2003
1/2003 Tax Treatment Relating To Leave Passage 05.08.2003
1/2002 Deduction For Bad & Doubtful Debts And Treatment Of Recoveries 02.04.2002
7/2001 Basis Period For Business & Non-Business Source (Companies) 30.04.2001
6/2001 Basis Period For A Business Source (Individuals & Persons Other 30.04.2001
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 (Individuals & Persons 30.04.2001
Other Than Companies)
3/2001 Appeal Against An Assessment 18.01.2001
2/2001 Computation Of Initial & Annual Allowances In Respect Of Plant & 18.01.2001
Machinery
1/2001 Ownership Of Plant And Machinery For The Purpose Of Claiming 18.01.2001
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)
6/2000 Keeping Sufficient Records 01.03.2000
(Persons Other Than Companies Or Individuals)
5/2000 Keeping Sufficient Records 30.06.2001
(Revised) (Individuals & Partnerships)
5/2000 Keeping Sufficient Records (Individuals & Partnerships) 01.03.2000
4/2000 Keeping Sufficient Records 30.06.2001
(Revised) Companies And Co-operatives)
4/2000 Keeping Sufficient Records (Companies And Co-operatives) 01.03.2000
3/2000 Basis Period For A Business Source (Individuals & Persons Other 01.03.2000
Than Companies/Co-operatives)
2/2000 Basis Period For A Business Source (Companies And Co-operatives) 01.03.2000
1/2000 Basis Period For A Non-Business Source 01.03.2000
Appendix page - 34