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04

INLAND REVENUE BOARD

Guidebook
Form TA - Income Tax Of A Trust Body

Other Aggregate statutory income ( B10 to B15 ) B16

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

B20 Qualifying prospecting expenditure - Schedule 4 and paragraph 44(1)(b) B20 , , ,


B21 Qualifying farm expenditure - Schedule 4A and paragraph 44(1)(b) B21
, , ,
B22 TOTAL [ B19 - ( B20 + B21) ] B22
, , ,
LESS :

B23 Annuities payable / periodical payments B23


, , ,
TOTAL ( B22 - B23 ) B24
B24
, , ,
LESS: Donations and Gifts

Gift of money to the Government, State Government, local authority or


B25
approved institutions and organisations
B25
, , ,
B26 Gift of artefacts, manuscripts or paintings B26 , , ,
Gift of money to libraries
B27 B27
, , ,
B28 Gift of paintings to the National Art Gallery or any state art gallery B28
, , ,
Item Subject Explanation Working Appendix
Sheet
B23 Annuities payable / An amount fixed by the will or according to trustee’s discretion. - -
periodical payments

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

Self Assessment System


Form TA Guidebook Self Assessment System
CONTENTS OF GUIDEBOOK

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

Part 2 — Working Sheets


HK-1 – Computation Of Statutory Income From Business 17
HK-1B – Computation Of Statutory Income From Partnership Business 21
HK-1C – Computation Of Statutory Business Income For The Trust Body 21
Entitled To Claim Schedule 7 A Allowance
HK-1D – Computation Of Statutory Business Income For The Trust Body 21
Entitled To Claim Increased Exports Allowance For Qualifying Services
HK-1.1 – Computation Of Mining Allowances 22
HK-1.2 – Summary Of Capital Allowances 22
HK-1.3 – Adjustment Of Losses For Business And Partnership 22
HK-2 – Not Applicable To Form TA (Not Enclosed) -
HK-3 – Tax Deduction Under Section 110 (Dividends) 23
HK-4A – Not Applicable To Form TA (Not Enclosed) -
HK-4B – Particulars Of Properties/Assets And Total Rental 23
HK-5 – Computation Of Statutory Income From Interest/Royalties 23
HK-6 – Tax Deduction Under Section 110 (Others) 23
HK-7, 8, 9 & 10 – Not Applicable To Form TA (Not Enclosed) -
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 24
HK-12 – Particulars Of Beneficiaries’ Entitlement 24
HK-12A – Beneficiary’s Income From Trust Body (CP30A) 24

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Form TA Guidebook Self Assessment System

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 The Trust Body 6
Entitled To Claim Schedule 7 A Allowance
HK-1D – Computation Of Statutory Business Income For The Trust Body 10
Entitled To Claim Increased Exports Allowance For Qualifying Services
HK-1.1 – Mining Allowances 14
HK-1.1A – Summary Of Mining Allowances 16
HK-1.2 – Summary Of Capital Allowances 17
HK-1.2.1 – Agriculture Allowances 18
HK-1.2.1A – Summary Of Agriculture Allowances 20
HK-1.2.2 – Forest Allowances 21
HK-1.2.2A – Summary Of Forest Allowances 23
HK-1.2.3 – Industrial Building Allowances 24
HK-1.2.3B – Summary Of Industrial Building Allowances 26
HK-1.2.4 – Plant And Machinery Allowances 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
HK-2 – Not Applicable To Form TA (Not Enclosed) -
HK-3 – Tax Deduction Under Section 110 (Dividends) 32
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-7, 8, 9 & 10 – Not Applicable To Form TA (Not Enclosed) -
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 38
HK-12 – Particulars Of Beneficiaries’ Entitlement 39
HK-12A – Beneficiary’s Income From Trust Body (CP30A) 40

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Form TA Guidebook Self Assessment System

CONTENTS OF APPENDICES
(Paper Marked Brown)
Series Appendix
Page

Appendix A1 - 1. Gross Business Income 1


2. Allowable Expenses 1
Appendix A1.1 - Reminder On The Need To Keep Record Of Adjustments And 2
Tax Computation For The Business
Appendix B1 - Not Applicable To Form TA (Not Enclosed) -
Appendix B2 - Not Applicable To Form TA (Not Enclosed) -
Appendix B3 - Not Applicable To Form TA (Not Enclosed) -
Appendix B4 - Not Applicable To Form TA (Not Enclosed) -
Appendix B5 - Not Applicable To Form TA (Not Enclosed) -
Appendix C - Foreign Currency Exchange Rates (Yearly Average) 4
Appendix D - Claim Codes 5
Appendix E - Country Codes 6
Appendix F - Avoidance Of Double Taxation Agreements (DTA) 11
Appendix G - Business Codes 13
Appendix H - Director General’s Public Rulings 34

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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.

What is Form TA Guidebook?

The following are contents of the Form TA Guidebook :

1. A complete guide on how to fill out the 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 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

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Form TA Guidebook Self Assessment System

3. Seven (7) other Working Sheets are as follows :


HK-3 - Tax Deduction Under Section 110 (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-11 - Basis Year Payments 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 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

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Form TA Guidebook Self Assessment System

Reminder Before Filling Out The Form


Please take note of the following :
(1) Any registered trust body created either under a will or upon the residue of the estate having been ascertained, is
required to fill out the Form TA.

(2) General Rules For Filling Out The Form TA

i. Basic Information
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


Fill in relevant information only.

iv. Part C : Tax Payable


This part has to be completed.

v. Part D : Summary Of Tax And Payments


This part has to be completed. Amount of instalment payments is from the CP204.

vi. Part E : Preceding Years’ Income Not Declared


Fill in relevant information only.

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.

viii. Part G : Particulars Of Business Income


Fill in relevant information only.

ix. Part H : Special Deductions, Further Deductions And Double Deductions


Fill in relevant information only.

x. Part J : Incentive Claim


Fill in relevant information only.

xi. Part K : Financial Particulars Of Trust Body


Fill in relevant information only. Boxes not filled in are deemed inapplicable to the trust body.

xii. Part L : Particulars Of Exempt Income


Fill in relevant information only.

xiii. Trustee’s Declaration


This part has to be completed. If the form is not affirmed and duly signed, it will be returned to you and deemed
not received by the Inland Revenue Board of Malaysia.

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

Item Subject Explanation Working Appendix


Sheet
1 Name of Name as registered. - -
Trust Body

2 Tax Reference Income tax file reference number. - -


No.

PART A : PARTICULARS OF TRUST BODY

Item Subject Explanation Working Appendix


Sheet

A1 Resident in Enter “1” if the trust body is resident in Malaysia or “2” if not. - -
Malaysia

A2 Country of Refer to the provisions under section 8 of ITA 1967 to - Appendix E


Residence determine the resident status in Malaysia and Appendix E
for the country code.

A3 Opening Date Commencement date of financial year. - -


of Accounts

A4 Closing Date Closing date of financial year. - -


of Accounts

A5 Compliance with Enter “1” for full compliance with Public Rulings or “2” - -
Public Rulings if one or more rulings are not complied with.

A6 Employer’s Enter the employer’s income tax reference number if relevant, - -


No. in the boxes provided from right to left.

A7 Correspondence Address to be used for any correspondence with IRB of - -


Address of Trust Malaysia.
Body

A8 Address of Address where the main business is carried on. - -


Business
Premise

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. - -

A12 Address of Bank Address of 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

PART B : STATUTORY INCOME AND TOTAL INCOME

Item Subject Explanation Working Appendix


Sheet
B1 Business 1 If the trust body carries on one business only, use the
box provided for Business 1. - -
With effect from the year 2004, this business shall be
known as “Business 1”until the business ceases. Other
businesses shall be known as “Business 2” and so on.
Business Code Refer to Appendix G for the business code. - Appendix G
Amount Transfer amount J5 from Working Sheet HK-1/ amount N HK-1,HK-1C, Appendix A1
from Working Sheet HK-1C / amount L from Working Sheet HK-1D,
HK-1D to this box. HK-1.1 to
HK-1.2A

B2 Business 2 See the explanation for item B1. Refer to Refer to


item B1 item B1

B3 Business 3 + 4 See the explanation for item B1. Refer to Refer to


and so on If there are more than three (3) businesses, enter the sum of item B1 item B1
the statutory income from Business 3 and so on in this box.
List out Business 3 and so on as per format B1 and B2 for
each business by using attachment(s) and submit together
with the Form TA.

B4 Partnership 1 Partnership 1 as designated. - -

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 -

B5 Partnership 2 See the explanation for item B4. HK-1B -

B6 Partnership 3 + 4 See the explanation for item B4. HK-1B -


and so on If there are more than three (3) partnership businesses, enter
the sum of the statutory business income from Partnership 3
and so on in this box. List out Partnership 3 and so on as per
format B4 and B5 for each partnership business by using
attachment(s) and submit together with the Form TA.

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

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.

B9 Aggregate statutory B7 minus B8 - -


income from
businesses

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

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Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

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.

Amount E from Working Sheet HK-5. HK-5 -

Discounts - These relate to earnings from discounting - -


transactions such as dealings in treasury bills, bills of
exchange, promissory notes and bonds.

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.

Royalties refer to:-


(a) any sum paid as consideration for the use 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 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 alienation of any property,
know-how or information mentioned in paragraph (a)
of this definition.

Amount H from Working Sheet HK-5. HK-5 -

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.

Statutory annuity income also includes annuities receivable HK-12A -


under the terms of a trust deed.

Periodical payments – These refer to recurring payments - -


received at fixed times.

B14 Other gains or Other income not falling under any of the above categories. - -
profits

B15 Additions The following earnings/proceeds are deemed income and - -


pursuant must be taken into account as aggregate income:
to paragraph ❑ Earnings/proceeds in relation to:
43(1)(c) ● Expenditure on prospecting operations under
Schedule 4 ITA 1967.
● Qualifying farm expenditure under Schedule 4A
ITA 1967.

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Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet
❑ The earnings/proceeds can be taken into account in
the tax computation if claims for such expenditure
had previously been made.
❑ Refer to paragraph 43(1)(c), paragraph 16 of Schedule 4
and paragraph 7 of Schedule 4A ITA 1967 for computing the
amount of income to be included as aggregate income.
❑ Retain the computation for examination.
❑ Enter the amount computed in this box.

B16 Aggregate statutory Sum of amounts from item B10 to B15. - -


income from other
sources

B17 Aggregate Income Sum of amounts B9 and B16. - -

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.

B19 Total B17 minus B18 - -

B20 Qualifying Refer to paragraph 44(1)(b) and Schedule 4 ITA 1967 to - -


prospecting determine the eligibility.
expenditure Refer to paragraph 5 of Schedule 4 on the method of
computation

Retain the computation for examination.


Enter the amount of claim (unclaimed balance from
previous years and current year claim) in this box.
However, this amount is restricted to the amount B19.
Balance not absorbed by item B19 (if any) is to be
entered in item J3.

B21 Qualifying farm Refer to paragraph 44(1)(b) and Schedule 4A ITA - -


expenditure 1967 to determine the eligibility.
Refer to paragraphs 2, 3 and 4 Schedule 4A ITA 1967
on the method of computation.
Refer to the explanation for item B20
Balance not absorbed by item B19 (if any) is to be
entered in item J4.

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Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

B23 Annuities payable / An amount fixed by the will or trust deed. - -


periodical payments

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

B26 Gift of artefacts, Gift of artefacts, manuscripts or paintings to the Government - -


manuscripts or will be based on the value determined by the Director General
paintings of National Museum or the Director General of National Archives.
Subsection 44(6A)

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

B29 Total donations Sum of amounts from item B25 to B28. - -


and gifts

B30 Other deductions Other deductions (if any). - -

B31 Total Income B24 minus B29 minus B30. Enter “0” if negative. - -

B32 Income distributed Amount from Working Sheet HK-12. HK-12 -


to resident
beneficiaries

B33 CHARGEABLE B31 minus B32 - -


INCOME

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Form TA Guidebook Self Assessment System

PART C: TAX PAYABLE

Item Subject Explanation Working Appendix


Sheet
C1 Chargeable Amount from B33 - -
income

C2 Tax at rate Similar to corporations, a trust body is also taxed - -


of 28% at the rate of 28%.

Example - -
Chargeable income as per C1: RM 15,500
Tax at 28% RM 4,340.00
Enter this amount in item C2

C3 Tax deduction Section 110 (dividends) HK-3 -


under section 110 Use Working Sheet HK-3 to compute.
(dividends)
Amount D from Working Sheet HK-3

C4 Tax deduction Section 110 (others) HK-6 -


under section 110 Use Working Sheet HK-6 to compute.
(others)

Amount B from Working Sheet HK-6

C5 Tax Payable C2 minus ( C3 plus C4) - -

C6 Tax Repayable C3 plus C4 minus C2. HK-3, HK-6 -


This item is applicable if the sum of amounts C3
and C4 exceeds amount C2.

Submit Working Sheets HK-3 and HK-6


together with Form TA.

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Form TA Guidebook Self Assessment System

PART D : SUMMARY OF TAX AND PAYMENTS

Item Subject Explanation Working Appendix


Sheet
The tax payable and tax paid (through the instalment scheme) are adjusted in this section.
D1 Tax payable Amount from C5 - -
Payment need not be made if the tax payable is less
than RM25.00 as it is waived in accordance with subsection
95(1) ITA 1967.
Enter “0” in this box if:
(i) amount C5 is less than RM25.00; or
(ii) entitled to a tax refund as per item C6.

D2 Instalments Enter the total amount of instalments - -


paid paid for the current year of assessment.

D3 Balance of tax D1 minus D2 - -


payable The balance of tax payable must be paid within the stipulated
period.
Use the payment slip provided together with the Form TA.
If amount D2 exceeds amount D1, enter “0” in this item.

D4 Tax paid in excess D2 minus D1 - -

PART E : PRECEDING YEARS’ INCOME NOT DECLARED

Item Subject Explanation Working Appendix


Sheet

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


respect of any earlier year not declared. - -
Use attachment(s) as per format E1 to E3 in case of
insufficient writing space.

PART F : DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REAL PROPERTY
SUBJECT TO REAL PROPERTY GAINS TAX PROVISION

Item Subject Explanation Working Appendix


Sheet

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

PART G : PARTICULARS OF BUSINESS INCOME

Item Subject Explanation Working Appendix


Sheet
G1a Balance from Current year’s business/partnership losses not HK-1.3 -
current year absorbed.
losses Amount F from Working Sheet HK-1.3

G1b Balance from Balance from previous years’ business/partnership HK-1.3 -


previous years’ losses not absorbed.
losses Amount C from Working Sheet HK-1.3

G1c Losses carried G1a plus G1b HK-1.3 -


forward Or
Amount G from Working Sheet HK-1.3

G2 Claim for capital Claim for capital allowances in the computation of statutory - -
allowances income from business.

G2a Business 1 This refers to Business 1 in item B1. - -

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

Balance carried Amount K6 from Working Sheet HK-1 or HK-1/ -


forward Amount Q6 from Working Sheet HK-1C or HK-1C/
Amount N6 from Working Sheet HK-1D 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)

G2d Partnership 1 This refers to Partnership 1 in item B4. - -

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

Item Subject Explanation Working Appendix


Sheet

G3a 107A Withholding tax under section 107A HK-11 -

Total Gross Amount Paid


Gross income in respect of services under a contract
paid to non-resident contractors pursuant to
section 107A

Tax withheld and remitted to IRB of Malaysia


10 % of gross amount [paragraph 107A(1)(a)]

Plus

3% of gross amount [paragraph 107A(1)(b)

(Rules and procedures for payment as set out by the


Collection Branch must be complied).

G3b 109 Withholding tax under section 109 - tax rate according HK-11 Appendix F
to double taxation agreement.
(Refer to Appendix F )

Total Gross Amount Paid


Total gross amount paid before any deduction.

G3c 109A Withholding tax under section 109A - 15% HK-11 -

Total Gross Amount Paid


See the explanation for item G3b.

G3d 109B Withholding tax under section 109B - tax rate according HK-11 Appendix F
to double taxation agreement.
(Refer to Appendix F)

Total Gross Amount Paid


See the explanation for item G3b.

PART H : SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION

Item Subject Explanation Working Appendix


Sheet

H1 to Claim Code Use the claim code provided in Appendix D. - Appendix D


H4

H5 Total Claimed Sum of amounts from H1 to H4. - -

PART J : INCENTIVE CLAIM

Item Subject Explanation Working Appendix


Sheet
J1 Schedule 7A This incentive is given in respect of a project undertaken HK-1B / HK-1C -
allowance by a trust body in transforming its business of rearing
chicken and ducks from an opened house to a closed
house system.

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Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

Refer to section 133A and paragraph 1C Schedule 7A


ITA 1967 to determine the eligibility; paragraph 1 and
paragraph 3 Schedule 7A ITA 1967 on the method of
computation.
Retain original documents pertaining to the qualifying
capital expenditure, application form and detailed
computation of the allowance for examination.
Use Working Sheet HK-1B / HK-1C to compute the statutory
income and adjust the claim for Schedule 7A allowance.
Amount claimed Transfer the amount of Reinvestment Allowance claimed
ie. amount L4 (Working Sheet HK-1B) and amount P4
(Working Sheet HK-1C) to this box.
Balance carried Transfer the unabsorbed balance of Reinvestment
forward Allowance ie. amount L5 (Working Sheet HK-1B) and
amount P5 (Working Sheet HK-1C) to this box.
Enter “0” if there is no balance.

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.

Balance carried Transfer the unabsorbed balance of allowance


forward ie. amounts M5 (Working Sheet HK-1B) and M8
(Working Sheet HK-1D) into this box. Enter “0” if none.

J3 Schedule 4 See the explanation for item B20. - -


qualifying Any balance of claim not absorbed in item B20 is
expenditure carried forward by entering the amount in this box.
Enter “0” if there is no balance to be carried forward.

J4 Schedule 4A See the explanation for item B21. - -


qualifying Any balance of claim not absorbed in item B21 is carried
expenditure forward by entering the amount in this box.
Enter “0” if there is no balance.

PART K : FINANCIAL PARTICULARS OF TRUST BODY

Item Subject Explanation Working Appendix


Sheet

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.

K2 Sales or Gross amount including accrued income from sales, fees - -


Turnover and other receipts.

K3 Opening stock Opening stock of finished goods as per Trading Account. - -

13
Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

K4 Purchases and ● Gross amount of purchase minus discounts/rebates - -


cost of production received pertaining to the main business.
● Cost of production as per 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/ K2 minus K6 or K6 minus K2 if loss. - -


Gross loss

K8 Other businesses Sum of gross income from businesses other than K1. - -

K9 Dividends Amount C(iii) from Working Sheet HK-3. HK-3 -

K10 Interest and Amount E from Working Sheet HK-5. HK-5 -


discounts

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.

K13 Total Sum of amounts from item K8 to K12. - -

K14 Loan interest Total expenditure on interest excluding interest on - -


hire-purchase/lease.

K15 Salaries and wages Amount as per Profit and Loss Account. - -

K16 Rental/Lease Amount as per Profit and Loss Account. - -

K17 Contracts and Amount as per Profit and Loss Account. - -


subcontracts

K18 Commissions Amount as per Profit and Loss Account. - -

K19 Bad debts Amount as per Profit and Loss Account. - -

K20 Travelling Amount as per Profit and Loss Account. - -

K21 Other expenses Total amount of other expenses not listed in items from - -
K14 to K20.

K22 Total expenses Sum of amounts from item K14 to K21. - -

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

K25 Land and Net book value as per Balance Sheet. - -


buildings

K26 Plant and Net book value as per Balance Sheet. - -


machinery

14
Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

K27 Motor vehicles Net book value as per Balance Sheet. - -

K28 Other fixed assets Net book value as per Balance Sheet. - -

K29 Total fixed assets Sum of amounts from item K25 to K28. - -

K30 Investments Cost of investments and fixed deposits. - -

K31 Stock Closing stock of finished goods as per Balance Sheet. - -

K32 Trade debtors Trade debtors as per Balance Sheet. - -

K33 Other debtors Other/Sundry debtors as per Balance Sheet excluding - -


drawings by proprietor.

K34 Cash in hand Amount as per Balance Sheet. - -

K35 Cash at bank Amount as per Balance Sheet. - -

K36 Other current Current assets other than K31 to K35. - -


assets

K37 Total current assets Sum of amounts from item K31 to K36. - -

K38 Total assets Sum of amounts K29, K30 and K37. - -

K39 Loans Amount as per Balance Sheet. - -

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

K41 Other creditors Other/Sundry creditors as per Balance Sheet. - -

K42 Total liabilities Sum of amounts from items K39 to K41. - -

K43 Balance brought Amount as per Balance Sheet. - -


forward

K44 Advances Advances/Capital introduced by proprietor as per - -


Balance Sheet.

K45 Current year’s Amount as per Balance Sheet. - -


profit/loss

K46 Drawings Amount as per Balance Sheet. - -

K47 Special Fund Amount as per Balance Sheet. - -

K48 Balance carried Amount as per Balance Sheet. - -


forward

15
Form TA Guidebook Self Assessment System

PART L : PARTICULARS OF EXEMPT INCOME

Item Subject Explanation Working Appendix


Sheet

L1 Business and Enter the exempted amount for the current year. - -
Partnership

L2 Dividends Enter the exempted amount for the current year. - -

L3 Interest Enter the exempted amount for the current year. - -

L4 Rents Enter the exempted amount for the current year. - -

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.

Item Subject Explanation Working Appendix


Sheet

Name, Fill in the name, identity card no./passport no./ - -


Identity Card No. / police no./army no.* of one trustee.
Passport No. /
Police No. / Army No. * Delete whichever is not relevant.

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

Item Subject Explanation Working Appendix


Sheet

a Name of Firm Name of the appointed 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. - -

e e-mail e-mail address of the tax agent. - -

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.

16
Form TA Guidebook Self Assessment System

Part 2 - Working Sheets

This working sheet is prepared to assist you in the computation of statutory income from business.

HK-1 : COMPUTATION OF STATUTORY INCOME FROM BUSINESS

Use separate Working Sheet HK-1 for each business source.

Item Subject Explanation Working Appendix


Sheet
A Balance as per Transfer the balance from the Profit and Loss Account to - -
Profit and Loss this box.
Account

Separation of Extract any non-business income which has been included - -


income according in the Profit and Loss Account and enter it in the appropriate
to class box provided.

B Total non-business This is the sum of all non-business income from sources - -
income such as dividends, rents, royalties, interest and others.

C Total business A minus B - -


income

D1 Non-allowable Examine and extract non-allowable losses from the Profit - -


losses and Loss Account. If not listed, indicate the type of loss in
the space provided and fill in the amount.
Example :
Loss on disposal of motor vehicle ABC 1234 RM4,000
Loss on disposal of cutting machine RM3,000

D2 Surplus recovered Amount A from Working Sheet HK-1.1A HK-1.1A -


expenditure
(mining)

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 - -

E Business income C plus D5 - -

F1 Adjustment of Non-allowable expenditure must be adjusted in accordance - -


business expenditure with the income tax provisions.

1.1 Depreciation Provision made on the use of business assets. - -


Paragraph 39(1)(b)

17
Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

1.2 Own salary, Remuneration payable to ownself. - -


allowances, Paragraph 39(1)(a)
bonus, EPF

1.3 Entertainment Entertainment includes 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 except for own employees. - -


Paragraph 39(1)(b)

1.5 Donations Donations include those made to approved institutions/ - -


organisations under the provision of subsection 44(6).
Donations claimed and approved are deductible from the
aggregate income in item B31 Form TA.
Paragraph 39(1)(b)

1.6 Penalties/fines/ Payments made due to legal offences or violations of law. - -


compound 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.
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)

1.10 Initial/ Expenditure incurred prior to the commencement of the business - -


Termination or 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 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).

1.14 Restriction Contributions by the employer to an approved scheme which - -


on EPF exceeds 19% of the employees’ remuneration.
Paragraph 34(4)(a)

1.15 Assets written This refers to assets no longer used in the business and are - -
off written off.
Paragraph 39(1)(b)

18
Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

1.16 Personal Domestic or private expenses. - -


expenditure Paragraph 39(1)(a)

(a) Travelling/ Allowances/Reimbursements to ownself or own employees in - -


Accomodation respect of travelling/accomodation unrelated to the business.

(b) Use of Expenses on petrol, toll, parking, insurance, repairs and - -


motor vehicle(s) maintenance of motor vehicle(s) for personal use.

(c) Household Disbursements for personal/household use charged to the - -


benefits business.

Example :
Water and electricity bills, quit rent, assessment, rental, loan
interest, renovation and maintenance.

(d) Telephones Personal calls charged to the business. - -

(e) Fees/ Fees/Subscriptions paid to associations and clubs such as - -


Subscriptions entrance fees and membership subscriptions.

Example :
Golf club membership

(f) Seminars Payments to attend seminars for the purpose of enhancing - -


knowledge and skills.
(g) Medical Medical expenses on ownself and family members. - -

1.17 Other Other expenses not wholly and exclusively incurred in the - -
expenditure production of gross business income.
Paragraph 39(1)(b)

Total Sum of amounts from item 1.1 to 1.17 - -

F2 Mining allowance Amount B from Working Sheet HK-1.1A. HK-1.1A -

F3 Surplus residual Amount C from Working Sheet HK-1.1A. HK-1.1A -


expenditure
(mining)

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 *

* This expenditure qualifies for double deduction. As RM12,000


has already been charged once to the Profit and Loss Account,
a further deduction of the same amount is allowed.
Refer to Appendix D to determine the type of incentive you
qualify for.

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

19
Form TA Guidebook Self Assessment System

Item Subject Explanation Working Appendix


Sheet

F6 Total adjusted F1 minus F5 - -


expenditure

G Adjusted income Compute the adjusted income/loss by doing the necessary - -


subtractions and additions for items E and F6.

If the computed figure is positive (+), it is adjusted income.

If the computed figure is negative (-) which is adjusted loss,


proceed to item H.

H Adjusted loss See the above explanation. HK-1.3 -


Transfer the amount to item D1 Working Sheet HK-1.3.

J1 Adjusted income Amount from item G - -

Enter “0” in the box provided if it is an adjusted loss.

J2 Balancing charge Adjustment of profit on disposal of assets transferred HK-1.2 -


from HK-1.2

Enter “0” if not relevant.

J3 Total J1 plus J2 - -

J4 Capital allowance Amount as per item K4 (restricted to the amount in item J3). - -
absorbed

J5 Statutory income J3 minus J4 - -


Transfer this amount to item B1 / B2 / B3 Form TA.

K1 Balance brought Balance of capital allowances from previous years not - -


forward absorbed.

K2 Balancing Residual expenditure of business assets which ceased to be HK-1.2 -


allowance used in the business.
Transfer the amount from item B3 Working Sheet HK-1.2.
Enter “0” if not applicable.

K3 Capital allowance Claim for current year capital allowance. HK-1.2 -


Transfer the amount from item C5 Working Sheet HK-1.2.

K4 Total Sum of amounts K1, K2 and K3. - -

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.

K6 Balance carried K4 minus K5 - -


forward This amount arises if amount K4 is not fully absorbed by J3.

This balance shall be the amount for item K1 in the following


year of assessment.
Transfer this amount to item G2 Form TA.

20
Form TA Guidebook Self Assessment System

HK-1B: COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS

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 - -

D Capital allowance Amount of capital allowance that can be absorbed CP 30 -


absorbed (restricted to the amount in item C).

E Statutory income C minus D - -

F - G Schedule 7A These items are relevant if the trust body is entitled - -


allowance to claim Schedule 7A allowance.

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.

HK-1C: COMPUTATION OF STATUTORY BUSINESS INCOME FOR


THE TRUST BODY ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE

This working sheet is prepared for use in the computation of Schedule 7A allowance.

HK-1D: COMPUTATION OF STATUTORY BUSINESS INCOME FOR THE TRUST BODY


ENTITLED TO CLAIM INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES

This working sheet is provided for use in the computation of increased exports allowance for qualifying services.

21
Form TA Guidebook Self Assessment System

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 ITA 1967)
Allowance Type Class Schedule (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-D4 3 1.2.3
Plant and Machinery E E1-E5 3 1.2.4

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.

HK-1.3 : ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

Item Subject Explanation Working Appendix


Sheet
A Previous years’ Balance of previous years’ losses from business/ - -
losses brought partnership not absorbed.
forward

B Previous years’ losses Amount as per item B8 Form TA. - -


deducted from current
year’s statutory income

C Balance from A minus B - -


previous years’ Transfer this amount to item G1b Form TA.
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 Sum of amounts from items A13 and A19 of the CP 30. CP 30 -

E Losses deducted Amount as per item B18 Form TA. - -


from current year’s
aggregate income

F Balance from D minus E - -


current year losses Transfer this amount to item G1a Form TA.
not absorbed

G Losses carried C plus F - -


forward

22
Form TA Guidebook Self Assessment System

HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)

Item Subject Explanation Working Appendix


Sheet

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.

HK-4B : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Item Subject Explanation Working Appendix


Sheet
A - F Particulars of This working sheet is provided for the purpose of computing - -
properties/assets the statutory income from rents.
and total rental

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

Item Subject Explanation Working Appendix


Sheet
A - H Interest/Royalties This working sheet is provided for the purpose of computing the - -
statutory income from interest/royalties.

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

Item Subject Explanation Working Appendix


Sheet
A - E Tax deduction Use this working sheet to compute the gross income and tax to - -
under section 110 be deducted under section 110 in respect of interest/royalties/
(others) special classes of income under section 4A and income from
trust bodies.

23
Form TA Guidebook Self Assessment System

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

Item Subject Explanation Working Appendix


Sheet
Basis year Use this working sheet to report the details of payments made - -
payments to in the basis year to non-residents which involve withholding
non-residents tax.
(withholding tax)

HK-12: PARTICULARS OF BENEFICIARIES’ ENTITLEMENT

Item Subject Explanation Working Appendix


Sheet

Particulars of This working sheet is provided for the trustee to record - -


beneficiaries’ the details of every beneficiary’s entitlement.
entitlement

HK-12A: BENEFICIARY’S INCOME FROM TRUST BODY (CP 30A)

Item Subject Explanation Working Appendix


Sheet
Beneficiary’s This working sheet must be completed by the trustee and - -
income from retained by each beneficiary entitled to receive income
trust body from a trust body.
(CP 30A)

24
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
▲ Enter “X” in the relevant box.

Type Of Business Business Code

Item Amount
+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT

LESS : SEPARATION OF INCOME ACCORDING TO 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 loss

Loss from investments

.................................................

.................................................

TOTAL

2. Surplus recovered expenditure


(mining)

3. TOTAL (D1 + D2)

Working Sheet page - 1


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

Working Sheet page - 2


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 HK-1.3 before proceeding to items
J and K for computing 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

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)


(Transfer this amount to item B1 / B2 / B3 Form TA)

K. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (if relevant)

1. Balance brought forward


ADD :
2. Balancing allowance
3. Capital allowance
4. TOTAL (K1 + K2 + K3)
LESS :
5. Capital allowance absorbed in the current year
(amount as per item J4)
(Transfer this amount to item G2 Form TA)
6. Balance carried forward (K4 - K5)
(Transfer this amount to item G2 Form TA)

Working Sheet page - 3


HK-1B : COMPUTATION OF STATUTORY INCOME FROM PARTNERSHIP BUSINESS

Name

Tax Reference No. D – Business Registration No.

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)

G. STATUTORY INCOME AFTER DEDUCTION OF


SCHEDULE 7A ALLOWANCE (E - F)
(Transfer this amount to item B4/B5/B6 Form TA)

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


(Amount from items A17 and A23 of the CP30)
(Restricted to 70% of the statutory income in item E)

J. STATUTORY INCOME AFTER DEDUCTION OF INCREASED EXPORTS


ALLOWANCE FOR QUALIFYING SERVICES (E - H)
(Transfer this amount to item B4/B5/B6 Form TA)

Working Sheet page - 4


K. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (If Relevant)

1. Balance brought forward

ADD :

2. Balancing allowance and capital allowance


(Amount from items A15 and A21of the CP30)

3. TOTAL (K1 + K2)

LESS :

4. Capital allowance absorbed in the current year


(Amount as per item D)
(Transfer this amount to item G2 Form TA)

5. Balance carried forward (K3 - K4)


(Transfer this amount to item G2 Form TA)

L. ADJUSTMENT OF THE BALANCE OF SCHEDULE 7A ALLOWANCE (If Relevant)

1. Balance brought forward

ADD :

2. Current year’s Schedule 7A Allowance


(Amount from items A16 and A22 of the CP30)

3. TOTAL (L1 + L2)

LESS :

4. Claim absorbed in current year (Amount as per item F)


(Transfer this amount to item J1 Form TA)

5. Balance carried forward (L3 - L4)


(Transfer this amount to item J1 Form TA)

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


SERVICES (If Relevant)

1. Balance brought forward

ADD :

2. Current year’s Increased Exports Allowance For Qualifying Services


(Amount from items A17 and A23 of the CP30)

3. TOTAL (M1 + M2)

LESS :

4. Claim absorbed in current year (Amount as per item H)


(Transfer this amount to item J2 Form TA)

5. Balance carried forward (M3 - M4)


(Transfer this amount to item J2 Form TA)

Working Sheet page - 5


HK-1C: COMPUTATION OF STATUTORY BUSINESS INCOME FOR THE
TRUST BODY ENTITLED TO CLAIM SCHEDULE 7A ALLOWANCE
Name

Tax Reference No.


– ( ) I/C No. – –
Business Registration No.

1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box.

Type Of Business Business Code

Item Amount
+ –
A. BALANCE AS PER PROFIT
AND LOSS ACCOUNT

LESS : SEPARATION OF INCOME ACCORDING TO 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 loss

Loss from investments

.................................................

.................................................

TOTAL

2. Surplus recovered expenditure


(mining)

3. TOTAL (D1 + D2)

Working Sheet page - 6


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

Working Sheet page - 7


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 the amount of adjusted loss to item D1 HK-1.3 before proceeding
to items J and Q for computing 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

3. TOTAL (J1 + J2)

4. LESS : Capital Allowance absorbed


(Amount as per item Q4 below but restricted to the
amount in item J3)

5. STATUTORY INCOME (J3 – J4)

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 ABSORBED
(K3 OR L whichever is lower)

N. TAXABLE STATUTORY INCOME (J5 - M)


(Transfer this amount to item B1/B2/B3 Form TA)

Working Sheet page - 8


P. ADJUSTMENT OF THE BALANCE OF SCHEDULE 7A ALLOWANCE

1. Balance brought forward

ADD:

2. Current year claim

3. TOTAL
LESS :
4. Claim absorbed in current year (amount as per item M)
(Transfer this amount to item J1 Form TA)

5. Balance carried forward (P3 - P4)


(Transfer this amount to item J1 Form TA)

Q. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (If Relevant)

1. Balance brought forward

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)

6. Balance carried forward (Q4 - Q5)


(Transfer this amount to item G2 Form TA)

Working Sheet page - 9


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

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

1 2 3 4 5
Business Year of Assessment
▲ Enter “X” in the relevant box.

Type of Business Business Code

Item Amount
+ –
A. BALANCE AS PER PROFIT AND
LOSS ACCOUNT

LESS : SEPARATION OF INCOME ACCORDING TO 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 loss

Loss from investments

.....................................................

.....................................................

TOTAL

Working Sheet page - 10


LESS :

2. Non-taxable gains/income entered in the profit and loss account :

Profit on disposal of assets

Foreign exchange gain

Profit from investments

.................................................................

.................................................................

3. TOTAL (D1 - D2)

E. BUSINESS INCOME
(C + D3)

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 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

1.17 Other expenditure


(Please specify ................)

TOTAL (1.1 to 1.17)

Working Sheet page - 11


LESS :
2. Further deductions

2.1 .....................................................

2.2 .....................................................

2.3 .....................................................

TOTAL (2.1 to 2.3)

3. TOTAL ADJUSTED EXPENDITURE


(F1 - F2)

G. ADJUSTED INCOME (E + F3)


Or
H. ADJUSTED LOSS (F3 – E)
If G - (Adjusted Income), proceed to item J for further computation.
If H - (Adjusted Loss), transfer the amount of adjusted loss to item D1 HK-1.3 before proceeding
to items J and N for computing 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

3. TOTAL (J1 + J2)

4. LESS : Capital Allowance absorbed


(Amount as per item N4 below but restricted to the
amount in item J3)

5. STATUTORY INCOME (J3 – J4)

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


(Amount K1 or K2 whichever is lower)

L. TAXABLE STATUTORY INCOME (J5 - K3)


(Transfer this amount to item B1/B2/B3 Form TA)

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


1. Balance of Increased Exports Allowance For Qualifying Services
brought forward

2. Current year income from Exports Of


Qualifying Services
LESS :
3. Previous year’s income from Exports Of
Qualifying Services

Working Sheet page - 12


4. Value of Increased 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 as per item K3)
(Transfer this amount to item J2 Form TA)

8. Balance carried forward (M6 - M7)


(Transfer this amount to item J2 Form TA)

N. ADJUSTMENT OF THE BALANCE OF CAPITAL ALLOWANCE (If Relevant)

1. Balance brought forward


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)

6. Balance carried forward (N4 - N5)


(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

Working Sheet page - 13


HK-1.1: MINING ALLOWANCES
Year Of Assessment

Name

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

Working Sheet page - 14


8
9
10
11 TOTAL

(Transfer amounts 11H, 11J and 11K to HK- 1.1A)


Note: The allowance is arrived at by dividing the residual expenditure at the end of the basis period by the residual life 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
OR
2. Total estimated deposits in tons/piculs
= X years
HK-1.1

Expected rate of annual production in tons/piculs


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 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

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

Working Sheet page - 15


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 (Transfer this amount (Transfer this amount


to item D2, HK-1/ to item F2, HK-1/ to item F3, HK-1/
HK-1C) HK-1C) HK-1C)

Working Sheet page - 16


HK-1.2: SUMMARY OF CAPITAL ALLOWANCES

Year Of Assessment

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

1. Industrial building HK-1.2.3B


2. Plant and machinery HK-1.2.4A
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
3. Industrial building HK-1.2.3B
4. Plant and machinery HK-1.2.4A
5. TOTAL
(Transfer this amount to item K3, HK-1/ Q3, HK-1C/ N3, HK-1D)

Working Sheet page - 17


HK-1.2.1: AGRICULTURE ALLOWANCES

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

Working Sheet page - 18


7
8
9

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)

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)

Working Sheet page - 19


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, HK-1.2) to item C1, HK-1.2)

Working Sheet page - 20


HK-1.2.2 : FOREST ALLOWANCES

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

Working Sheet page - 21


8

9
10

11 TOTAL

12 FOREST CHARGE (11K) (Transfer this amount to HK-1.2.2A)

13 FOREST ALLOWANCE (11H) (Transfer this amount to HK-1.2.2A)


NOTE:
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.
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

Working Sheet page - 22


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, HK-1.2) to item C2, HK-1.2)

Working Sheet page - 23


HK-1.2.3: INDUSTRIAL BUILDING ALLOWANCES

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

Working Sheet page - 24


6

8
9
10
11 TOTAL

12 BALANCING CHARGE (11M) (Transfer this amount to HK-1.2.3B)

13 BALANCING ALLOWANCE (11N) (Transfer this amount to HK-1.2.3B)

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

Working Sheet page - 25


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, HK-1.2) to item B1, HK-1.2) to item C3, 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
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 C2, HK-4B) to item C4, HK-4B) to item C4, HK-4B)

Working Sheet page - 26


HK-1.2.4: PLANT AND MACHINERY ALLOWANCES

Year Of Assessment

Name

Tax Reference No. ( )

A B C D E F G H J K L M N P

First year of Residual Residual


Date of Date of Rate Qualifying Instalment Initial Annual Disposal Balancing Balancing
Item Class assessment expenditure expenditure
purchase disposal % expenditure payments allowance allowance value charge allowance
which qualifies b/f c/f

3
4

5
6

Working Sheet page - 27


7

9
10
11 TOTAL

12 BALANCING CHARGE (11N) (Transfer this amount to HK-1.2.4A)

13 BALANCING ALLOWANCE (11P) (Transfer this amount to HK-1.2.4A)

14 CAPITAL ALLOWANCE (11J + 11K) (Transfer this amount to HK-1.2.4A)

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

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 NIL Paragraph 13A 20 P.U(A)52/2000
provisions under paragraphs 2A, 2B and 2C
Schedule 3

E2 Plant and machinery :


a. General 20 Paragraph 10 14 P.U.(A)52/2000
b. Building and construction industry 30 P.U.(A)294/1998 14 P.U.(A)52/2000
c. Timber industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000
d. Tin mining industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000
e. Plant and machinery subject to provisions under NIL Paragraph 13A 14 P.U.(A)52/2000
paragraphs 2A, 2B and 2C Schedule 3

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

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 40 P.U.(A)505/2000 20 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 20 P.U.(A)349/2003
e. Special plant and machinery subject to provisions NIL Paragraph 13A 20 P.U.(A)52/2000
under paragraphs 2A, 2B and 2C Schedule 3
f. Purposes of a qualifying project under Schedule 7A 40 P.U.(A)506/2000 20 P.U.(A)506/2000

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

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.

Working Sheet page - 28


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

(Transfer this amount (Transfer this amount (Transfer this amount


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

Working Sheet page - 29


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

Working Sheet page - 30


HK-1.3 : ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

1 2 3 4 5
Business Year Of Assessment
▲ Enter “X” in the relevant box

A. Previous years’ losses brought forward


LESS :

B. Previous years’ losses absorbed by current year’s


statutory income from business and partnership
(Amount as per item B8 Form TA)

C. Balance from previous years’ losses not absorbed


(Transfer this amount to item G1b Form TA)

D. Current year losses :


1. Business
(Amount from item H, HK-1/HK-1C/HK-1D)

2. Partnership
(Amount from items A13 and A19, CP 30)

3. TOTAL (D1 + D2)

LESS :

E. Losses absorbed by current year’s aggregate income


(Amount as per item B18 Form TA)

F. Balance from current year losses not absorbed (D3 - E)


(Transfer this amount to item G1a Form TA)

G. Losses carried forward (C + F)


(Transfer this amount to item G1c Form TA)

Working Sheet page - 31


HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)

Name

Tax Reference No. – ( ) I/C No. – –

Business Registration No.

Year Of Assessment
A. List of dividend income :

Gross Dividend Tax Deducted


No. Date of Warrant No./
Name of Company Net Dividend
Payment Serial No. RM RM cents RM

10

TOTAL :

Amount Regrossed :

X Y

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) = Net dividend x [ 1/(1-Z*)]


Enter the amount of regrossed dividend in column X under Gross Dividend.

(ii) Tax deemed deducted (Y) = X x Z *

* Where Z is the current year’s tax rate for corporations.

Working Sheet page - 32


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


(Transfer amount (iii) to item B10 Form TA)

D. Tax deduction under section 110 (Dividends)


(as per amount Y above)
(Transfer this amount to item C3 Form TA)

Submit this working sheet and the original dividend vouchers/certificates if entitled to a tax
refund as per item C6 Form TA

Working Sheet page - 33


HK-4B : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

Year Of Assessment

A. LIST OF PROPERTIES RENTED / ASSETS LEASED

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.

Working Sheet page - 34


B. COMPUTATION OF STATUTORY INCOME FROM RENTS
(Compute separately for each source of rental income)

1. GROSS RENTAL INCOME (From item 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)

C. COMPUTATION OF STATUTORY INCOME FROM RENTS

1. ADJUSTED INCOME FROM RENTS (B1 - B2)


(Enter “0” in this box if amount B2 is more than amount B1)
2. TAMBAH: Balancing Charge (paragraph 60 Schedule 3 ITA1967)
(Amount A from Working Sheet HK-1.2.3B)
3. TOTAL (C1 + C2)
4. LESS: Industrial Building Allowance absorbed
(total amount of B + C in Working Sheet HK-1.2.3B
but restricted to the amount in item C3)

D. STATUTORY INCOME FROM RENTS (C3 - C4)

E. SUMMARY OF STATUTORY INCOME FROM RENTS

Source 1 (Amount from item D)


Source 2 (Amount from item D)
Source 3 (Amount from item D)
.........................................................

Total statutory income from rents including


rents received from partnership businesses
(Transfer the total statutory income from rents to item B12 Form TA)

Working Sheet page - 35


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

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

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 Working Sheet HK-6)

E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )


(Transfer amount E to item B11 Form TA)

ROYALTIES

F. Gross Royalty

G. Total Gross Income from Royalties


(Amount from item D Working Sheet HK-6)

H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )


(Transfer amount H to item B12 Form TA)

Working Sheet page - 36


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

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

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.

(note: - Income Code : 3 = interest, 5 = royalties, 6 = section 4 A income,


7 = income from trust body,
8 = other income which is applicable)

No. *Code Name Of Payer/ Gross Tax Deducted Date Of Receipt


Trust Body Income (RM) RM cents Payment No.

10

TOTAL

(Z)
B. Total tax deducted/credit claimed under section 110
(Z)
(Transfer this amount to item C4 Form TA)

C. Total gross income from interest (income code = 3)


(Transfer this amount to item D Working Sheet HK-5)

D. Total gross income from royalties (income code = 5)


(Transfer this amount to item G Working Sheet HK-5)

E. Total gross income under section 4 A (income code = 6)


(Transfer this amount to item B12 Form TA)

F. Total income from trust bodies (income code = 7)


(Transfer this amount to item B14 Form TA)

G. Total gross income from other sources (income code = 8)


(Transfer this amount to item B14 Form TA)

Working Sheet page - 37


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

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

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 :

107A ITA 1967 (NON-RESIDENT CONTRACTORS)

109 ITA 1967 (INTEREST AND ROYALTIES)

109A ITA 1967 (PUBLIC ENTERTAINERS)

109B ITA 1967 (SECTION 4A INCOME)

No. Receipt Date Of Gross Withholding Tax Withholding Tax Net


No. Payment Amount Remitted To IRB Remitted To IRB Amount
Paid Of Malaysia Of Malaysia Paid
[for paragraph
107A(1)(b) only
(3%)]

10

11

12

TOTAL

(Transfer the total amount to item G3a / G3b / G3c / G3d Form TA)

Working Sheet page - 38


HK-12 : PARTICULARS OF BENEFICIARIES’ ENTITLEMENT

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

Year Of Assessment

Tax Reference No. Amount Of Distributable Income (RM)


No. (If none, IC No./ Name Of Beneficiary Entitlement*
Passport No.) Annuity Rental Other Income

10

11

12

TOTAL

(A) (B) (C)

[Transfer amount (A) to item B23 Form TA and amount (B) + (C) to item B32 Form TA]

Note:

* Entitlement can be indicated in percentage (%) or according to the apportionment fixed


by the will or trust deed.

Working Sheet page - 39


HK-12A : BENEFICIARY’S INCOME FROM TRUST BODY (CP 30A)

Name

Tax Reference No. – ( ) I/C No. – –


Business Registration No.

Year Of Assessment

PARTICULARS OF BENEFICIARY ENTITLED TO


INCOME AND ANNUITY FROM TRUST BODY

A. Beneficiary’s Name

B. Tax Reference No. – ( )


(C, OG, SG, D, TA, TP, F)

C. New Identity Card No. – –

D. Business Registration No.

Actual Amount Of Tax Credit**


Type of Income Entitled Trust Income Allocated
Apportionment* In The Basis Year RM Cents

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

Working Sheet page - 40


Form TA Guidebook Self Assessment System

APPENDIX A1

1. Gross Business Income

Legal Provision Subject Matter

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) Credit sales.

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(4) Debts discharged under subsection 33(1) [ including paragraphs 33(1)(a), (b) or (c)].

– Income other than the above.

2. Allowable Expenses

Legal Provision Subject Matter

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)(a)/(b) Amount of payroll tax/turnover tax paid.

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

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 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.

1. Adjustment of income and expenses

Adjustments must be supported by :


❏ An analysis of income and expenditure
❏ Subsidiary accounts
❏ Receipts/Invoices

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

3. Contract payments to non-residents (receipts by non-resident contractors - section 107A applies) :


❏ Name, type, location and duration of project
❏ Value of the whole contract and value of the service portion of the contract
❏ Contract payments and payments for the service portion of the contract in the current year of assessment
❏ Name, address, tax reference number and passport number of the foreign contractor

4. Payment of management fees to residents :


❏ Name, address, identity card number and amount paid
❏ Relationship with the recipient, if any
❏ Basis of payment
❏ Service agreement or other relevant documents

5. Payment of professional, technical or management fees and rents to non-residents (section 4A income) :

a) Payments of professional, technical or management fees


❏ Name, address and amount paid
❏ Type of services rendered
❏ 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


❏ Type of movable property
❏ Name, address and amount paid in respect of each recipient
❏ If the payment is not subjected to withholding tax, retain the relevant supporting documents and rental agreement, if
any.

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)

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
Form TA Guidebook

1994 1.7561 6.8367 1.5942 2.0022 - - - - 0.3333 0.0855 0.0012 0.0232


1995 1.9178 6.9677 1.7168 1.9272 - - - - 0.3401 0.0839 0.0012 0.0257
1996 1.8680 6.6620 1.7720 1.8300 - - - - 0.3248 0.0779 0.0011 0.0269
1997 1.9745 6.6861 1.7892 1.8507 - - - - 0.3260 0.0716 0.0011 0.0236
1998 2.1213 7.7248 1.9346 2.0981 0.3522 - - - 0.3762 0.0799 0.0010 0.0240
1999 2.4712 10.3919 2.3438 2.6480 0.4745 - - - 0.5057 0.0953 0.0004 0.0301
2000 (py) 2.4748 10.0800 2.2626 2.5810 0.4633 - - - 0.4942 0.0891 0.0005 0.0338
2000 (cy) 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

YEAR OF 1 WON $1 NEW 1 RUPEE 1 PESO $1 1 RUPEE 1 FRANC $1 BAHT £1 $1 1

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

APPENDIX D : CLAIM CODE

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/contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)
104 Expenditure on public welfare/amenities 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 for sponsoring any approved :
- local arts/cultural activity performed in and outside Malaysia not exceeding RM300,000
- arts/cultural activity from outside Malaysia performed in Malaysia not exceeding RM200,000 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)
120 Investment in a venture company P.U.(A) 212/2001

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

301 Revenue expenditure incurred on approved research Section 34A


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
304 Cost of leave passage for travel within Malaysia provided to employees for the period
1 June 2003 to 31 May 2004 P.U.(A) 350/2003
305 Salaries paid for the employment of unemployed graduates registered with the Economic
Planning Unit for years of assessment 2004 and 2005 only P.U.(A) 266/2004

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

APPENDIX E: COUNTRY CODE

No. Name of Country Country No. Name of Country Country


Code Code

1 Afghanistan AF 29 Botswana BW
2 Aland Islands AX 30 Bouvet Island BV

3 Albania AL 31 Brazil BR

4 Algeria DZ 32 British Indian Ocean Territory IO

5 American Samoa AS 33 Brunei Darussalam BN

6 Andorra AD 34 Bulgaria BG

7 Angola AO 35 Burkina Faso BF

8 Anguilla AI 36 Burundi BI

9 Antarctica AQ 37 Cambodia KH

10 Antigua and Barbuda AG 38 Cameroon CM

11 Argentina AR 39 Canada CA

12 Armenia AM 40 Cape Verde CV

13 Aruba AW 41 Cayman Islands KY

14 Australia AU 42 Central African Republic CF

15 Austria AT 43 Chad TD

16 Azerbaijan AZ 44 Chile CL

17 Bahamas BS 45 China CN

18 Bahrain BH 46 Christmas Island CX

19 Bangladesh BD 47 Cocos (Keeling) Islands CC

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

25 Bermuda BM 53 Costa Rica CR

26 Bhutan BT 54 Cote D’ivoire CI

27 Bolivia BO 55 Croatia (local name: Hrvatska) HR

28 Bosnia and Herzegovina BA 56 Cuba CU

Appendix page - 6
Form TA Guidebook Self Assessment System

No. Name of Country Country No. Name of Country Country


Code Code

57 Cyprus CY 86 Greece GR

58 Czech Republic CZ 87 Greenland GL

59 Denmark DK 88 Grenada GD

60 Djibouti DJ 89 Guadeloupe GP

61 Dominica DM 90 Guam GU

62 Dominican Republic DO 91 Guatemala GT

63 East Timor TP 92 Guinea GN

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

78 French Polynesia PF 107 Italy IT

79 French Southern Territories TF 108 Jamaica JM

80 Gabon GA 109 Japan JP

81 Gambia GM 110 Jordan JO

82 Georgia GE 111 Kazakhstan KZ


83 Germany DE 112 Kenya KE
84 Ghana GH 113 Kiribati KI

85 Gibraltar GI 114 Korea, Democratic People’s KP


Republic of

Appendix page - 7
Form TA Guidebook Self Assessment System

No. Name of Country Country No. Name of Country Country


Code Code

115 Korea, Republic of KR 144 Mongolia MN

116 Kuwait KW 145 Montserrat MS

117 Kyrgyzstan KG 146 Morocco MA

118 Laos People’s Democratic Republic LA 147 Mozambique MZ

119 Latvia LV 148 Myanmar MM

120 Lebanon LB 149 Namibia NA

121 Lesotho LS 150 Nauru NR

122 Liberia LR 151 Nepal NP

123 Libyan Arab Jamahiriya LY 152 Netherlands NL

124 Liechtenstein LI 153 Netherlands Antilles AN

125 Lithuania LT 154 New Caledonia NC

126 Luxembourg LU 155 New Zealand NZ

127 Macao MO 156 Nicaragua NI


128 Macedonia, The Former MK
Yugoslav Republic of 157 Niger NE

129 Madagascar MG 158 Nigeria NG

130 Malawi MW 159 Niue NU

131 Malaysia MY 160 Norfolk Island NF

132 Maldives MV 161 Northern Mariana Islands MP

133 Mali ML 162 Norway NO

134 Malta MT 163 Oman OM

135 Marshall Islands MH 164 Pakistan PK

136 Martinique MQ 165 Palau PW

137 Mauritania MR 166 Palestinian Territory, Occupied PS

138 Mauritius MU 167 Panama PA

139 Mayotte YT 168 Papua New Guinea PG

140 Mexico MX 169 Paraguay PY

141 Micronesia, Federated States of FM 170 Peru PE

142 Moldova, Republic of MD 171 Philippines PH

143 Monaco MC 172 Pitcairn PN

Appendix page - 8
Form TA Guidebook Self Assessment System

No. Name of Country Country No. Name of Country Country


Code Code

173 Poland PL 201 St. Helena SH

174 Portugal PT 202 St. Pierre and Miquelon PM

175 Puerto Rico PR 203 Sudan SD

176 Qatar QA 204 Suriname SR

177 Reunion RE 205 Svalbard and Jan Mayen Islands SJ

178 Romania RO 206 Swaziland SZ


179 Russian Federation RU 207 Sweden SE

180 Rwanda RW 208 Switzerland CH

181 Saint Kitts and Nevis KN 209 Syrian Arab Republic SY

182 Saint Lucia LC 210 Taiwan, Province of China TW

183 Saint Vincent and the Grenadines VC 211 Tajikistan TJ

184 Samoa WS 212 Tanzania, United Republic of TZ

185 San Marino SM 213 Thailand TH

186 Sao Tome and Principe ST 214 Timor - Leste TL

187 Saudi Arabia SA 215 Togo TG

188 Senegal SN 216 Tokelau TK

189 Serbia and Montenegro CS 217 Tonga TO

190 Seychelles SC 218 Trinidad and Tobago TT

191 Sierra Leone SL 219 Tunisia TN

192 Singapore SG 220 Turkey TR

193 Slovakia (Slovak Republic) SK 221 Turkmenistan TM

194 Slovenia SI 222 Turks and Caicos Islands TC

195 Solomon Islands SB 223 Tuvalu TV

196 Somalia SO 224 Uganda UG

197 South Africa ZA 225 Ukraine UA

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

No. Name of Country Country No. Name of Country Country


Code Code

230 Uruguay UY 237 Virgin Islands (U.S.) VI

231 Uzbekistan UZ 238 Wallis And Futuna Islands WF

232 Vanuatu VU 239 Western Sahara EH

233 Vatican City State (Holy See) VA 240 Yemen YE

234 Venezuela VE 241 Yugoslavia YU

235 Vietnam VN 242 Zambia ZM

236 Virgin Islands (British) VG 243 Zimbabwe ZW

Appendix page - 10
Form TA Guidebook Self Assessment System

APPENDIX F : AVOIDANCE OF DOUBLE TAXATION AGREEMENTS (DTA)


AND WITHHOLDING TAX RATES ON PAYMENTS TO
NON-RESIDENTS AS AT 1ST JULY 2004

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

APPENDIX G : BUSINESS CODE

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 - 13
Form TA Guidebook Self Assessment System

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 - 14
Form TA Guidebook Self Assessment System

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 - 15
Form TA Guidebook Self Assessment System

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 - 16
Form TA Guidebook Self Assessment System

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 - 17
Form TA Guidebook Self Assessment System

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 - 18
Form TA Guidebook Self Assessment System

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 - 19
Form TA Guidebook Self Assessment System

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 - 20
Form TA Guidebook Self Assessment System

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 - 21
Form TA Guidebook Self Assessment System

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 - 22
Form TA Guidebook Self Assessment System

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 - 23
Form TA Guidebook Self Assessment System

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 - 24
Form TA Guidebook Self Assessment System

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 - 25
Form TA Guidebook Self Assessment System

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 - 26
Form TA Guidebook Self Assessment System

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 - 27
Form TA Guidebook Self Assessment System

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 - 28
Form TA Guidebook Self Assessment System

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 - 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

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

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Form TA Guidebook Self Assessment System

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.

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Form TA Guidebook Self Assessment System

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 - 32
Form TA Guidebook Self Assessment System

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

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Form TA Guidebook Self Assessment System

APPENDIX H : DIRECTOR GENERAL’S PUBLIC RULINGS

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

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