guidebook p 04 - hasil · 2010-09-24 · p inland revenue board guidebook pform p - partnership...
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PINLAND REVENUE BOARDGuidebook
Form P - Partnership Statement Of Income
P
PA3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -benefits This item refers to the total benefits received by the partners.
Enter amount H11 from Working Sheet HK-1A.
A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -
A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2and Capital to item K2, Working Sheet HK-1A. Subsequently transfer amountallowance K2 to this item.
A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -Allowance project in transforming his business of rearing chicken
and ducks from an opened house to a closed housesystem as verified by the Minister of Agriculture.Refer to section 133A and paragraph 1C Schedule 7A ITA 1967to determine the eligibility.For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.Retain all original documents pertaining to the computation ofqualifying capital expenditure, application form and computationof allowance for reference by IRB.Use Working Sheet HK-1A to compute the claim under Schedule 7A .
Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.amount K3 Working Sheet HK-1A to this item.
A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -Allowance For [Exemption (No 9) 2002] to determine the eligibility.Qualifying Services Use Working Sheet HK-1A to compute.Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.
Item Subject Matter Explanation Working AppendixSheet
Balancing charge
Balancing allowance andCapital allowance
Schedule 7A allowance
Partners' benefits
Increased Exports AllowanceFor Qualifying ServicesA7
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A6042004
Self Assessment System
Form P Guidebook Self Assessment System
ITEM Page
Foreword 1
What Is Form P Guidebook? 1Reminder Before Filling Out The Form 2
Part 1 — Form PBasic Information 4
Part A: Business Income 4
Part B: Dividend Income From Original Partnership And Other Partnerships 6
Part C: Other Income 6
Part D: Divisible Expenses/Gifts/Claims 7Part E: Special Deductions, Further Deductions And Double Deductions 8
Part F: Particulars Of Withholding Taxes 8
Part G: Particulars Of Partnership 8
Part H: Particulars Of Partners 9Part J: Disposal Of Shares In A Real Property Company And Disposal Of
Real Property Subject To Real Property Gains Tax Provision 9
Part K: Financial Particulars Of Partnership 10
Declaration 12Particulars Of The Firm And Signature Of The Person Who Completes This Form 12
Reminder 12
— Form CP30Particulars Of Partners
Part A: Apportionment Of Business Income/Loss 13
Part B: Apportionment Of Dividend Income From Original Partnership AndOther Partnerships 16
Part C: Apportionment Of Other Income 17
Part D: Apportionment Of Expenses/Gifts/Claims 17
Part 2 — Working SheetsHK-1 – Not Applicable To Form P (Not Enclosed) -HK-1A – Computation Of Divisible Business Income - Partnership 19
HK-1.1 – Mining Allowances 23
HK-1.2 – Summary Of Capital Allowances 23
HK-2 – Not Applicable To Form P (Not Enclosed) -HK-3 – Tax Deduction Under Section 110 (Dividends) 23
HK-4 – Particulars Of Properties/Assets And Total Rental 23
HK-5 – Computation Of Statutory Income From Interest/Royalties 24
HK-6 – Tax Deduction Under Section 110 (Others) 24HK-7 – Not Applicable To Form P (Not Enclosed) -
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CONTENTS OF GUIDEBOOK
Form P Guidebook Self Assessment System
HK-8A – Income From Countries With Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 132 24
HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133 24
HK-10 – Not Applicable To Form P (Not Enclosed) -
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 24
CONTENTS OF WORKING SHEETS(Paper Marked Blue)
Series Working SheetPage
HK-1 – Not Applicable To Form P (Not Enclosed) -
HK-1A – Computation Of Divisible Business Income - Partnership 1HK-1.1 – Mining Allowances 5
HK-1.1A – Summary Of Mining Allowances 7
HK-1.2 – Summary Of Capital Allowances 8
HK-1.2.1 – Agriculture Allowances 9HK-1.2.1A – Summary Of Agriculture Allowances 11
HK- 1.2.2 – Forest Allowances 12
HK-1.2.2A – Summary Of Forest Allowances 14
HK-1.2.3 – Industrial Building Allowances 15HK-1.2.3A – Summary Of Industrial Building Allowances 17
HK-1.2.4 – Plant And Machinery Allowances 18
HK-1.2.4A – Summary Of Plant And Machinery Allowances 20
HK- 1.2A – Summary Of Capital Expenditure 21HK-2 – Not Applicable To Form P (Not Enclosed) -
HK-3 – Tax Deduction Under Section 110 (Dividends) 22
HK-4 – Particulars Of Properties/Assets And Total Rental 24
HK-5 – Computation Of Statutory Income From Interest/Royalties 26
HK-6 – Tax Deduction Under Section 110 (Others) 27
HK-7 – Not Applicable To Form P (Not Enclosed) -
HK-8A – Income From Countries With Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 132 28
HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133 29
HK-10 – Not Applicable To Form P (Not Enclosed) -
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax) 30
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Form P Guidebook Self Assessment System
CONTENTS OF APPENDICES(Paper Marked Brown)
Series AppendixPage
Appendix A1 – 1. Gross Business Income 1
2. Allowable Expenses 1
Appendix A1.1 – Reminder On The Need To Keep Record Of Adjustments And 2Tax Computation For The Business
Appendix B1 – Not Applicable To Form P (Not Enclosed) -
Appendix B2 – Not Applicable To Form P (Not Enclosed) -
Appendix B3 – Not Applicable To Form P (Not Enclosed) -
Appendix B4 – Not Applicable To Form P (Not Enclosed) -
Appendix B5 – Not Applicable To Form P (Not Enclosed) -
Appendix C – Foreign Currency Exchange Rates (Yearly Average) 4
Appendix D – Claim Code 5
Appendix E – Country Code 6
Appendix F – Avoidance Of Double Taxation Agreements (DTA) And Withholding Tax 11
Appendix G – Business Code 13
Appendix H – Director General’s Public Rulings 34
Part 3 — Form CP 30
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Form P Guidebook Self Assessment System
Foreword
The Inland Revenue Board (IRB) of Malaysia expresses its appreciation towards taxpayers who have consistently performedtheir duty as responsible taxpayers in the settlement of their respective annual income tax. Their tax contributions have assistedin 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 entrustedits faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing fromthe 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 incometax have been prepared to assist taxpayers.
What is Form P Guidebook?
The following are contents of the Form P Guidebook :
1. A complete guide on how to fill out the Form P and Form CP30
2. A series of Working Sheets (series HK-1 ... ) for computing the divisible business income:
HK-1A – Computation Of Divisible Business Income - Partnership
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-1.2.3A – 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
3. 7 other Working Sheets are as follows :
HK-3 – Tax Deduction Under Section 110 (Dividends) - (Computation Of Divisible Dividend Income)
HK-4 – Particulars Of Properties/Assets And Total Rental - (Computation Of Divisible Rental Income)
HK-5 – Computation Of Statutory Income From Interest/Royalties - (Computation Of DivisibleInterest/Royalties)
HK-6 – Tax Deduction Under Section 110 (Others) - (Computation Of Other Divisible IncomeSubject To Withholding Tax)
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Form P Guidebook Self Assessment System
HK-8A – Income From Countries With Avoidance Of Double Taxation Agreement AndClaim For Tax Relief Under Section 132
HK-9A – Income From Countries Without Avoidance Of Double Taxation AgreementAnd Claim For Tax Relief Under Section 133
HK-11 – Basis Year Payments To Non-Residents (Withholding Tax)
4. The following are other appendices to enable the entry of required information in the Form P:
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 TheBusiness
Appendix C – Foreign Currency Exchange Rates (Yearly Average)
Appendix D – Claim Code
1. Special Deductions
2. Further Deductions
3. Double Deductions
Appendix E – List Of Countries And Their Respective Code For The Individual To Fill In The Code OfThe Country Where He Is Resident/A Citizen.
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 CodeFor The Type Of Business Carried On By The Partnership.
Appendix H – List Of Director General’s Public Rulings For Guidance In Computing The Income As ProvidedUnder The Income Tax Act (ITA) 1967.
5. Form CP 30
Reminder Before Filling Out The Form
Please take note of the following :
(1) Every partnership with taxable income is required to fill out the Form P.
(2) Kindly observe the provision under section 86 Income Tax Act (ITA) 1967 regarding the responsibility to furnish thepartnership statement of income. The responsibility of the precedent partner is defined under section 86(2) of the sameAct.The Form P and Guidebook are provided to enable the precedent partner in fulfilling his responsibility in accordancewith the Act.The precedent partner is responsible for filling out the Form P and issuing the Form CP30 to each and every partner.The Form CP 30 has to be provided to each partner so as to enable them to declare their partnership income withinthe stipulated period.
(3) In the case of any change to the Form P already submitted, kindly inform IRB of Malaysia in writing.The precedent partner is responsible for issuing the Form CP 30 (Amendment) to each partner if there is any changein the distribution of partnership income.
(4) General Rules For Filling Out The Form P
i. Basic Information
Fill relevant information in the boxes provided.
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Form P Guidebook Self Assessment System
ii. Part A: Business Income
Fill relevant information only in the boxes provided.
iii. Part B: Dividend Income From Original Partnership And Other Partnerships
Fill in relevant information only.
iv. Part C: Other Income
Enter relevant information only.
v. Part D: Divisible Expenses/Gifts/Claims
Only relevant information is to be filled in.
vi. Part E: Special Deductions, Further Deductions And Double Deductions
Fill in information which is relevant only.
vii. Part F: Particulars Of Withholding taxes
Enter relevant information only.
viii. Part G: Particulars Of Partnership
Fill in only if relevant.
ix. Part H: Particulars Of Partners
Fill in the particulars of every partner.
x. Part J: Disposal Of Shares In A Real Property Company And Disposal Of Real Property Subject To Real Property Gains Tax Provision
Enter information which is relevant only.
xi. Part K: Financial Particulars Of Partnership
Fill in relevant information only. Boxes not filled in are deemed not applicable to you.
xii. Declaration
This part has to be completed and signed by the precedent partner or any partner. Otherwise, the incompleteForm P shall be returned and deemed not received by the Inland Revenue Board of Malaysia.
xiii. Particulars Of The Firm And Signature Of The Person Who Completes This Form
Fill in relevant information only.
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Form P Guidebook Self Assessment System
D - 1 2 3 4 5 6 7 8 1 0
4
For reference no. D 12345678-10
PART A : BUSINESS INCOME
Item Subject Matter Explanation Working AppendixSheet
Business 1A1 Business Code Business code is available from Appendix G in this Guidebook. - Appendix G
A2 Divisible Divisible income/loss from business.Computation can be done HK-1A -income/loss on Working Sheet HK-1A. Enter amount J from the working
sheet to this item.For loss cases please refer to the example shown for itemA19 (Form CP 30), on page 15 of this Guidebook regardingthe method of filling in the negative value.
Part I - Form P
BASIC INFORMATION
Item Subject Matter Explanation Working AppendixSheet
1 Name of Name of partnership as registered with the CompaniesPartnership Commission of Malaysia (CCM). If there is any change in - -
name, please indicate the former name in parenthesis.
2 Reference No. Partnership tax reference number. - -Enter the reference no. in the boxes provided.
Example :
3 Partnership Number as registered with the Companies Commission of - -Registration No. Malaysia (CCM)
4 Number of Number of partners. - -Partners Example : 10 partners
5 Basis of Denominator used in apportioning the profit/loss. - -Apportionment
Example 1: Partnership XPartner Apportiontment of profit/loss
A : 25/100B : 25/100C : 50/100
Basis of Apportionment : 100Example 2: Partnership Y
Partner Apportionment of profit/lossA : 1/2B : 1/2
Basis of Apportionment : 2Example 3: Partnership Z
Partner Apportionment of profit/lossA : 753/1000B : 247/1000
Basis of Apportionment : 1000
6 Compliance with Enter “1” for full compliance with Public Rulings or “2” - -Public Rulings if there is non-compliance with any Public Ruling.
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Form P Guidebook Self Assessment System
A3 Partners’ Income listed under items H1 to H10 Working Sheet HK-1A. HK-1A -benefits This item refers to the total benefits received by the partners.
Enter amount H11 from Working Sheet HK-1A.
A4 Balancing charge Transfer amount K1 Working Sheet HK- 1A to this item. HK-1A -
A5 Balancing Balancing allowance and capital allowance claimed for business 1. HK-1A -allowance Compute on Working Sheet HK- 1.2 before transferring the amount HK-1.2and Capital to item K2, Working Sheet HK-1A. Subsequently, transfer amountallowance K2 to this item.
A6 Schedule 7A This incentive shall be given to a person who undertakes a HK-1A -Allowance project in transforming his business of rearing chicken
and ducks from an opened house to a closed housesystem as verified by the Minister of Agriculture.Refer to section 133A and paragraph 1C Schedule 7A ITA 1967to determine the eligibility.For computation, refer to paragraph 1 and paragraph 3 Schedule 7A.Retain all original documents pertaining to the computation ofqualifying capital expenditure, application form and computationof allowance for reference by IRB.Use Working Sheet HK-1A to compute the claim under Schedule 7A .
Amount claimed Transfer the amount of Reinvestment Allowance claimed i.e.amount K3 Working Sheet HK-1A to this item.
A7 Increased Exports Refer to paragraphs 2, 3 and 6 of the Income Tax Exemption Order. HK-1A -Allowance For [Exemption (No 9) 2002] to determine the eligibility.Qualifying Services Use Working Sheet HK-1A to compute.Amount claimed Transfer amount K4 from Working Sheet HK-1A to this item.
Business 2 Same explanation as for Business 1. As per A2 -[If there are more than two(2) businesses, list out Business 3and so on as per format Business 1 by using attachment(s)and submit together with the Form P]
Partnership 1A8 Business code Use the business code which is available in Appendix G. - Appendix G
A9 Reference No. D Tax reference number for Partnership 1. - -
A10 Share of adjusted Use the adjusted amount or amount adjusted by IRB of Malaysia - -income/loss from the relevant CP 30.
A11 Balancing charge Amount A20 from Form CP 30. - -
A12 Balancing allowance Balancing allowance and capital allowance claimed. - -and Capital allowance Amount A21 from Form CP 30.
A13 Schedule 7A Schedule 7A allowance claimed. - -Allowance Amount A22 from Form CP 30 .
A14 Increased Exports Increased Exports Allowance for Qualifying Services claimed. - -Allowance Amount A23 from Form CP 30.for QualifyingServicesPartnership 2 Same explanation as for Partnership 1. - As per A8
[If there are more than two(2) partnerships, list out Partnership 3and so on as per format Partnership 1 by using attachment(s)and submit together with the Form P]
Item Subject Matter Explanation Working AppendixSheet
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Form P Guidebook Self Assessment System
B1 Malaysian Dividends Amount of gross dividend from Malaysia.Divisible Amount C(iii) from Working Sheet HK-3 HK-3 -dividends
Tax Deducted Amount D from Working Sheet HK-3 HK-3 -
B2 Dividends from Gross dividend from countries having avoidance of double HK-8A Appendix Fcountries with taxation agreement with Malaysia and tax deducted underavoidance of double section 132. List of countries with double taxationtaxation agreement agreement is available in Appendix F.
Divisible Transfer the amount from Working Sheet HK-8A to this item.dividendsTax deducted Transfer the amount from Working Sheet HK-8A to this item. HK-8A -
B3 Dividends from Gross dividend from countries without the avoidance of HK-9A -countries without double taxation agreement with Malaysia.avoidance ofdouble taxationagreementDivisible Transfer the amount from Working Sheet HK-9A to this item.dividends
Tax deducted Transfer the amount from Working Sheet HK-9A to this item. HK-9A -
PART B : DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS
C1 Interest and Interest - Transfer amount E from Working Sheet HK-5 HK-5 -discounts to this item.
Discounts - These relate to earnings from discounting - -transactions such as dealings in treasury bills.
C2 Rents, royalties Rents -These are income received from the rental of houses, HK-4 - and premiums shop houses, plant, machines, furniture and other
similar assets. Amount D from Working Sheet HK-4.
Royalties - Receipts in respect of the use of or the right to HK-5 -use copyrights/patents are taxable if they exceed thefollowing exemption limits:
Type of Royalty Limit (RM)
(i) Publication of artistic works/recordingdiscs/tapes 6,000
(ii) Translation of books/literary works 12,000
(iii) Publication of literary works/originalpaintings/musical composition 20,000
Example:Amount received in respect ofthe publication of artistic works RM 10,000Less : exemption RM 6,000
RM 4,000Enter RM 4,000 in item F Working Sheet HK-5Amount H from Working Sheet HK-5
Item Subject Matter Explanation Working AppendixSheet
PART C : OTHER INCOME
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Item Subject Matter Explanation Working AppendixSheet
Form P Guidebook Self Assessment System
C3 Other income Income other than C1,C2 and C4. - -not listed
Section 110 Use Working Sheet HK-6 to compute. HK-6 -tax deduction Amount B from Working Sheet HK-6.(others)
C4 Additions The following are income subject to tax and shall be taken as partpursuant to of the aggregate income. - -paragraph43(1)(c) These refer to earnings/proceeds received in respect of :
❑ qualifying prospecting expenditure under Schedule 4 ITA 1967❑ qualifying farm expenditure under Schedule 4A ITA 1967.These earnings/proceeds are taken into account in the taxcomputation if a claim for those expenditure have been madepreviously.Please refer to paragraph 43(1)(c), paragraph 16 Schedule 4and paragraph 7 Schedule 4A ITA 1967 before computing theamount that should be taken into account as part of theaggregate income.Enter the amount computed in this box.
Item Subject Matter Explanation Working AppendixSheet
PART D : DIVISIBLE EXPENSES/GIFTS/CLAIMS
Item Subject Matter Explanation Working AppendixSheet
D1 Qualifying Refer to paragraph 44(1)(b) and Schedule 4 ITA 1967 for - -prospecting the type of expenditure which qualifies.expenditure Refer to paragraph 5 Schedule 4 ITA 1967 on the method of
computation. Computations are to be kept for reference/audit byIRB of Malaysia. Enter the current year claim in this box.
D2 Qualifying Refer to paragraph 44(1)(b) and Schedule 4A ITA 1967 for the - -farm expenditure type of expenditure which qualifies. Compute in accordance
with paragraphs 2, 3 and 4 of the same Schedule.
D3 Gift of money to the Gift of money to the Government, State Government, local - -Government/State authorities or institutions/organisations approved by theGovernment, local Director General of Inland Revenue.authorities or Subsection 44(6)approved institutionsand organisations
D4 Gift of artefacts, An amount equal to the value of the gift as determined by the Director - -manuscripts General of Museum and Antiquities or Director General of theor paintings National Archives.
Subsection 44(6A)
D5 Gift of money Gift of money for the provision of library facilities accessible to - -to libraries the public and contributions to public libraries, libraries of schools
and institutions of higher education, not exceeding RM 20,000.Subsection 44(8)
D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value - -contribution in kind to be determined by the relevant local authority) for the provision offor the provision of facilities in public places for the benefit of disabled persons.facilities in public Subsection 44(9)places for thebenefit of disabledpersons
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Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working AppendixSheet
D7 Gift of money or An amount equal to any gift of money or the cost or value - -medical equipment (as certified by the Ministry of Health) of any gift of medicalto any healthcare equipment to any healthcare facility approved by the Ministry,facility approved by not exceeding RM20,000.the Ministry of Health Subsection 44(10)
D8 Gift of paintings An amount equal to the value of any gift of painting (to be - -to the National Art determined by the National Art Gallery or any state art gallery)Gallery or any to the National Art Gallery or any state art gallery.state art gallery Subsection 44(11)
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Item Subject Matter Explanation Working AppendixSheet
PART E : SPECIAL DEDUCTIONS, FURTHER DEDUCTIONS AND DOUBLE DEDUCTIONS
E1 Claim Code Use the claim code provided in Appendix D of this Guidebook. - Appendix DtoE10 Amount State the amount of expenditure/deduction claimed.
E11 Total Claimed Sum of amounts from item E1 to E10. - -
F1 107A Withholding tax under section 107A. HK-11 -Total gross amount paidPayments to a non-resident contractor for services undera contract subject to the withholding tax provision undersection 107A.
The amount of tax withheld and remitted to IRB of Malaysia.10% on the gross amount [paragraph 107A(1)(a)].Plus3% on the gross amount [paragraph 107A(1)(b)].(Rules and procedures for payment as set out by IRB’sCollection Branch must be complied with).
F2 109 Withholding tax under section 109 - Refer to Appendix F HK-11 Appendix Ffor withholding tax rates according to the avoidance ofdouble taxation agreements.
F3 109A Withholding tax under section 109A - 15% on the gross HK-11 -amount.
F4 109B Withholding tax under section 109B - Refer to Appendix F - Appendix Ffor withholding tax rates under the avoidance of doubletaxation agreements, refer to Appendix F.
PART F : PARTICULARS OF PARTNERSHIP
Item Subject Matter Explanation Working AppendixSheet
PART G : PARTICULARS OF PARTNERSHIP
G1 Registered Address of partnership as registered with the Companies - -address Commission of Malaysia (CCM).
G2 Main business Address where the main business is carried on. - -address
Item Subject Matter Explanation Working AppendixSheet
Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working AppendixSheet
G3 Correspondence Address of partnership to be used for any correspondence - -Address with IRB of Malaysia.
G4 Address where State the address where the partnership accounts are kept. - -accounts are kept
G5 Employer’s Enter the employer’s E file reference number - Partnership. - -reference No.
9
G6 Name of precedent Name of precedent partner. - -partner
G7 Telephone no. Telephone number of precedent partner. - -
G8 Handphone no. Handphone number of precedent partner. - -
G9 e-mail e-mail address of precedent partner. - -
Item Subject Matter Explanation Working AppendixSheet
PART H : PARTICULARS OF PARTNERS
H1 Name/ Enter the name and tax reference number of partner 1. - -Tax Reference No.Identity Card No. / Partner’s identity card number/passport number. - -Passport No. /Company Company registration number if the partner is a company.Registration No. &Date of Appoinment in/ Date of appointment in / cessation from partnership. - -Cessation fromPartnership Enter ‘‘1’’ if new partner or ‘‘2’’ if outgoing partner.
Share Apportionment of divisible income for the partner concerned. - -
Country of Please refer to Appendix E for the code of the country - Appendix EResidence where the partner is resident.
(Item H1 is specifically for the particulars of the precedent partner)
H2 Partner 2 Same explanation as for item H1. - As per H1
H3 Partner 3 Same explanation as for item H1. - As per H1
H4 Partner 4 Same explanation as for item H1. - As per H1
H5 Partner 5 Same explanation as for item H1. - As per H1(If the number of partners exceeds 5 persons, please submitattachment(s) as per format H1 together with the Form P).
Item Subject Matter Explanation Working AppendixSheet
J1 Any disposal of Enter “1” if there is any disposal of shares and/ or real - -shares and/or property or “2” if none.real property?
J2 Has the disposal Enter “1” if the disposal has been declared to IRB of Malaysiabeen declared to or “2” if not. - -IRB of Malaysia ? Please contact the Real Property Gains Tax Unit at the IRBIf J1=1 branch handling the partnership 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.
PART J : DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REALPROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION
Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working AppendixSheet
PART K : FINANCIAL PARTICULARS OF PARTNERSHIP
K1 Business code Use the business code (refer to Appendix G) for the main business - Appendix Gonly. Where there is more than one main business, fill in thebusiness code for the business with the highest turnover.
K2 Sales or turnover Total gross income including accrued income from sales, fees - -and other receipts.
K3 Opening stock Opening stock of finished goods as per Trading Account. - -
K4 Purchases and cost - Total gross amount of purchases minus discounts/ - -of production rebates received.
- Cost of production as per Manufacturing Account.
K5 Closing stock Closing stock of finished goods as per Trading Account. - -
K6 Cost of sales Amount from ( K3 plus K4 minus K5 ). Enter “0” if none. - -
K7 Gross profit/ Amount from ( K2 minus K6 ) or ( K6 minus K2 ) for loss. - -gross loss
K8 Other businesses Sum of gross income from businesses other than K1. - -
K9 Dividends Sum of dividend income received by partnership. - -
K10 Interest and Sum of income from interest/discounts received by partnership. - -discounts
K11 Rents, royalties Sum of income from rents/royalties and premiums received - -and premiums by partnership.
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 and lease.
K15 Salaries and wages This includes bonuses, allowances, overtime pay and leave - -pay as per Profit and Loss Account.
K16 Rental/lease Amount paid for the rental of premise, land, motor vehicles, - -equiptment and others as claimed in the Profit and Loss Account.
K17 Contracts and Amount as per Profit and Loss Account. - -subcontracts
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Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working AppendixSheet
K18 Commissions
K19 Bad debts Amount as per Profit and Loss Account. - -
K20 Travelling
K21 Other expenses Total of all other expenses not included in items from - -K14 to K20.
K22 TOTAL Sum of amounts from item K14 to K21. - -EXPENSES
K23 Net profit/ Amount as per Profit and Loss Account. - -loss
K24 Non-allowable Amount F1 from Working Sheet HK-1A. HK-1A -expenses
K25 Land andbuildings
K26 Plant and machineryNet book value as per Balance Sheet. - -
K27 Motor vehicles
K28 Other fixed assets
K29 TOTAL FIXED Sum of amounts from item K25 to K28. - -ASSETS
K30 Investments Cost of investments and fixed deposits. - -
K31 Stock Closing stock as per Balance Sheet. - -
K32 Trade Trade debtors / Trade receivables as per Balance Sheet. - -debtors
K33 Other Other debtors as per Balance Sheet (excluding loans to - -debtors partners)
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 Sum of amounts from item K31 to K36. - -ASSETS
K38 TOTAL ASSETS Sum of amounts K29, K30 and K37. - -
K39 Loans Amount as per Balance Sheet. - -
K40 Trade Amount as per Balance Sheet. - -creditors
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Form P Guidebook Self Assessment System
DECLARATION
If the form is not affirmed and duly signed, it shall be deemed incomplete and returned to the partnership. Penalty may beimposed under section 120 Income Tax Act 1967 in case of late resubmission of the form to IRB of Malaysia.
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS FORM
Item Subject Matter Explanation Working Appendix Sheet
a Name of Firm Name of the appointed tax consultancy firm responsible - -for filling out this form.
b Address of Firm Correspondence address of the tax consultancy firm. - -
c Telephone No. Telephone number of the tax consultancy firm. - -
d Handphone Handphone number of the tax agent. - -No.
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./Audit the provision of paragraphs 153(3)(b) and 153(3)(c) ITA 1967Licence No. or who has a valid audit licence.
Please take note of the reminder on page 7 of the Form P before signing it. Fill in the date and designation clearly.
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Item Subject Matter Explanation Working AppendixSheet
K41 Other creditors Creditors other than trade creditors and loans from - -partners.
K42 TOTAL Sum of amounts from item K39 to K41. - -LIABILITIES
K43 Balance broughtforward
K44 Advances
K45 Current year’s Amount as per Balance Sheet. - -profit/loss
K46 Drawings
K47 Balance carriedforward
Form P Guidebook Self Assessment System
Item Subject Matter Explanation
PARTICULARS OF PARTNER
1 Name of Partner Name of Partner A as per identity card or passport. If partner is acompany, state the name of the company as registered with theCompanies Commission of Malaysia (CCM).
2 Tax Reference No : Tax reference number of partner A, for example :OG/SG/TA/TC/TP/ OG 23456789-10(1) or C 34567890-09F/J/C/CS/D Enter the tax reference number in the boxes provided.
3 Identity Card No./ Fill the identity card number, passport number or companyPassport No./ registration number in the relevant boxes.CompanyRegistration No.
4 Share State the share of profit/loss for partner A only. For other partners’ share,use separate form CP 30 for each partner.
Basis of Apportionment Basis of apportionment as stated in item 5 of the Form P.Example :
Apportionment for partner A = 25 %Share = 25Basis of apportionment = 100
5 Original Apportionment Enter ‘X’ if there is no amendment in the current year.
Amended Apportionment Indicate ‘X’ if there is any amendment in the current year.
Amendment No. State which amendment if there is any amendment in the current year.
A1 Divisible income/ Computation of divisible income/loss for each partner.lossBusiness 1 Amount A2 from Form P x
Example :
Divisible income = RM 200,000Share = 25Basis of apportionment = 100Therefore, the divisible income for partner A :
RM 200,000 x 25 = RM 50,000 100
A2 - A11 Partner’s Benefits These items are to be completed if the partner received the benefitsin the current year.
CP 30 APPORTIONMENT OF PARTNERSHIP INCOME
Prepare separate form CP 30 for each partner.The following example is for Partner A.
13
Item Subject Matter Explanation
PART A : APPORTIONMENT
Share Basis of Apportionment
Form P Guidebook Self Assessment System
A14 Balancing charge Computation of balancing charge for partner A.Example :Amount A4 from Form P = RM 4,000
Share = 25
Basis of apportionment = 100
Computation of balancing charge = RM 4,000 x 25 100
= RM 1000
A15 Balancing allowance Computation of balancing allowance and capital allowance for partner A.and Capital allowance Example :
Amount A5 from Form P = RM 5,000
Share = 25
Basis of apportionment = 100
Computation of balancing allowance = RM 5,000 x 25and capital allowance 100
= RM 1,250
A16 Schedule 7A allowance Computation of Schedule 7A allowance for partner A.Example :Amount A6 from Form P = RM 10,000
Share = 25
Basis of apportionment = 100
Computation of Schedule 7A allowance = RM 10,000 x 25 100
= RM 2,500
A17 Increased Exports Computation of Increased Exports Allowance for Qualifying ServicesAllowance for for partner A.Qualifying Example :Services Amount A7 from Form P = RM 15,000
Share = 25
Basis of apportionment = 100
Computation of Increased Exports = RM 15,000 x 25Allowance for Qualifying Services 100
= RM 3,750
Business 2 Explanation for items A1 to A17 is the same as for Business 1.[If there are more than two (2) businesses, list out as per format Business 1in respect of each business by using attachment(s) and enclose togetherwith the Form CP 30]
A12 TOTAL Sum of amounts from item A2 to A11.
A13 Adjusted income/ Sum of amounts A1 and A12.loss
Item Subject Matter Explanation
14
Form P Guidebook Self Assessment System
A18 Tax Reference No. D Partnership tax reference number.Fill the reference number in the boxes provided.
A19 Adjusted income/ Computation of divisible adjusted income/lossloss for each partner.
Partnership 1 Amount A10 from Form P x Share Basis of ApportionmentExample :Adjusted loss = - RM 150,000
Share = 25
Basis of apportionment = 100
Therefore, adjusted loss for partner A :
- RM 150,000 x 25 = - RM 37,500 100
Method for entering the adjusted loss of RM 37,500 in the Form CP 30 isas follows :
A20 Balancing charge Computation of balancing charge for partner A.
Example :Amount A11 from Form P = RM 6,000
Share = 25
Basis of apportionment = 100
Computation of balancing charge = RM 6,000 x 25100
= RM 1,500
A21 Balancing Computation of balancing allowance and capital allowance for partner A.allowanceand Capital Example :allowance Amount A12 from Form P = RM 4,500
Share = 25
Basis of apportionment = 100
Computation of balancing allowance = RM 4,500 x 25and capital allowance 100
= RM 1,125
A22 Schedule 7A Computation of Schedulel 7A allowance for partner A.allowance
Example :Amount A13 from Form P = RM 8,000
Share = 25
Basis of apportionment = 100
Computation of Schedule 7A allowance = RM 8,000 x 25100
= RM 2,000
Item Subject Matter Explanation
(Enter "X" if value is negative)
X
15
3 7 5 0 0,,,
Form P Guidebook Self Assessment System
A23 Increased Computation of Increased Exports Allowance for Qualifying ServicesExports in respect of partner AAllowancefor Qualifying Example :Services Amount A14 from Form P = RM 9,000
Share = 25
Basis of apportionment = 100Computation of Increased Exports = RM 9,000 x 25Allowance for Qualifying Services 100
= RM 2,250
Partnership 2 Explanation for items A18 to A23 is the same as for Partnership 1.[If there are more than two(2) partnerships, list out as per format forPartnership 1 in respect of each partnership by using attachmentsand enclose together with the Form CP 30].
16
Item Subject Matter Explanation
Item Subject Matter Explanation
B1 Malaysian Computation of divisible Malaysian dividend incomeDividends for each partner.
Amount B1 from Form P x Share Basis of apportionment
Example :Divisible dividends(RM) Tax deducted(RM)
Malaysian dividends 20,000 5,600
Partner A’s share = 25
Basis of apportionment = 100
Therefore, Malaysian dividend incomefor partner A : = 20,000 x 25 5,600 x 25
100 100= 5,000 1,400
PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINAL PARTNERSHIP AND OTHER PARTNERSHIPS
B2 Dividends Computation for each partner in respect of divisible dividend income received from countriesfrom countries with avoidance of double taxation agreement.with avoidance ofdouble taxationagreement Amount B2 from Form P x Share
Basis of apportionment
(Example of computation is the same as in item B1)
B3 Dividends Computation for each partner in respect of divisible dividend income received from countriesfrom countries without avoidance of double taxation agreement.without avoidanceof doubletaxation Amount B3 from Form P x Shareagreement Basis of apportionment
(Example of computation is the same as in item B1)
Form P Guidebook Self Assessment System
17
Item Subject Matter Explanation
C1 Interest and Computation of income from interest and discounts for each partner.discounts
Amount C1 from Form P x
C2 Rents, royalties Computation of income from rents, royalties and premiums for each partner.and premiums
Amount C2 from Form P x
C3 Other income Computation of other unlisted income for each partner.not listed
Amount C3 from Form P x
C4 Additions Computation of this income for each partner.pursuant toparagraph 43(1)(c) Amount C4 from Form P x
Section 110tax deduction Amount of section 110 tax deduction in(others) respect of income in Part C of the Form P
(for each partner)
PART C : APPORTIONMENT OF OTHER INCOME
Item Subject Matter Explanation
D1 Qualifying prospecting Computation of share for each partner in respect of qualifying prospectingexpenditure - Schedule 4 expenditure.and paragraph 44(1)(b) (Schedule 4 ITA 1967)
D2 Qualifying farm Compute each partner’s share of qualifying farm expenditure.expenditure - (Schedule 4A ITA 1967)Schedule 4A andparagraph 44(1)(b)
D3 Gift of money to the Computation of share for each partner relating to the gift of money by the partnershipGovernment, to the Government, State Government, local authorities or institutions/organisationsState government, approved by the Director General of Inland Revenue.local authorities, orapproved institutionsand organisations
D4 Gift of artefacts, Compute each partner’s share in respect of the gift of artefacts, manuscripts ormanuscripts or paintings by the partnership to the Government. An amount equal to the valuepaintings of the gift is to be determined by the Department of Museum and Antiquities or
the National Archives.
D5 Gift of money Computation of share for each partner relating to the gift of money by theto libraries partnership to libraries.
PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS
ShareBasis of apportionment
ShareBasis of apportionment
ShareBasis of apportionment
ShareBasis of apportionment
ShareBasis of apportionment
x
Form P Guidebook Self Assessment System
D6 Gift of money or An amount equal to any gift of money or contribution in kind (its value to becontribution in kind determined by the relevant local authority) by the partnership for thefor providing facilities provision of facilities in public places for the benefit of disabled persons,in public places is divided according to each partner’s share.for the benefit ofdisabled persons
D7 Gift of money or Compute each partner’s share of an amount equal to any gift of money ormedical equipment the cost or value (as certified by the Ministry of Health) of any gift of to any healthcare medical equipment by the partnership to any healthcare facility approvedfacility approved by by the Ministry, not exceeding RM 20,000.the Ministry of Health
D8 Gift of paintings to the An amount equal to the value of any gift of painting (to be determined byNational Art Gallery or the National Art Gallery or any state art gallery) by the partnership to theany state art gallery National Art Gallery or any state gallery is divided according to each
partner’s share.
Item Subject Matter Explanation
18
Form P Guidebook Self Assessment System
Part 2 - Working SheetsThis working sheet is prepared to assist you in the computation of divisible business income.
HK-1A : COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP
Use separate Working Sheet HK-1A for each business source.
Item Subject Matter Explanation Working AppendixSheet
A Balance as per Transfer the amount from the Profit and Loss Account of the - -Profit and Loss business.Account
Separation of Extract the non-business income and enter them in the boxes - -income by class provided.
B Total non-business This is the sum of all non-business income such as dividends, - -income rents, royalties, interest and others.
C Total business A minus B - -income
D1 Non-allowable Examine the Profit and Loss Account and extract the non- - -losses allowable losses. Indicate other types of loss, if any, in the
space provided and fill in the amount.
Example:Loss on disposal of motor vehicle WBM 5482 RM 4,000Loss on disposal of cutter RM 3,000
D2 Surplus recovered Amount A from Working Sheet HK-1.1A HK-1.1A -expenditure (mining)
D3 Total Sum of amounts D1 and D2. - -
D4 Non-taxable gains/ Examine the Profit and Loss Account and extract the non- - -income taxable gains/profit. Indicate other types of gains/profits, if any,
in the space provided and fill in the amount.
Example :Profit on disposal of motor vehicle WFB 3305 RM 5,000Profit on disposal of sewing machine RM 2,000
D5 Total D3 minus D4 - -
E Business income Sum of amounts C and D5 - -
F Adjustment of Non-allowable expenditure must be adjusted in accordance - -business with the income tax provisions.expenditure
1.1 Partners’ allowances, Remuneration payable to partners. - -salaries, bonuses,EPF
1.2 Interest to partners Interest payable to partners in respect of capital advanced to - -the partnership.
19
Form P Guidebook Self Assessment System
1.3 Depreciation Provision made on the use of business assets. - -Paragraph 39(1)(b)
1.4 Entertainment Entertainment includes provision of the kind such as food, - -drinks, recreation or hospitality (except for own employees).Paragraph 39(1)(l)
1.5 Gifts Expenditure on gifts (except for own employees). - -Paragraph 39(1)(b)
1.6 Donations Donations include those made to institutions/organisations approved - -under the provision of subsection 44(6). Donations claimed by virtueof subsection 44(6) are deductible from the aggregate income incomputing the partners’ income.Paragraph 39(1)(b)
1.7 Penalties/Fines/ Payments made due to legal offences or violations of law. - -Compound Paragraph 39(1)(b)
1.8 Withdrawal of Withdrawal of stock in trade for personal use is taken into - -stock in trade account at market value as at the time of withdrawal.
Paragraph 24(2)(a)
1.9 Cash drawings Withdrawal for personal use of unrecorded business cash receipts. - -Paragraph 39(1)(a)
1.10 Provision for General provision for bad/doubtful debts (Specific provision for - -bad/doubtful bad/doubtful debts is allowed)debts Subsection 34(2)
1.11 Initial/Termination Expenditure incurred prior to the commencement of the business - -of business or in terminating it.expenditure Paragraph 39(1)(b)
1.12 Capital Expenses which are capital in nature such as the purchase of - -expenditure assets.
Paragraph 39(1)(b)
1.13 Legal fees Legal fees incurred in connection with the acquisition of assets - -or personal in nature.Paragraph 39(1)(b)
1.14 Expenditure Interest not deductible from the business income. - -on interest Subsection 33(2)
1.15 Restriction Contributions by the employer to an approved scheme which - -on EPF exceeds 19% of the employees’ remuneration.
Paragraph 34(4)(a)
1.16 Assets written Assets no longer used in the business and are written off. - -off Paragraph 39(1)(b)
20
Item Subject Matter Explanation Working AppendixSheet
Form P Guidebook Self Assessment System
(c) Household Disbursements in respect of residence used as business - -benefits premise - portion for personal/household use.
Example:Water bill, electricity bill, quit rent, assessment, rental, loaninterest, renovation and maintenance.
(d) Telephones Personal calls. - -
(e) Fees/ Entrance fees to associations and private club memberships. - -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. - -
1.18 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 1.18. - -
F2 Mining Amount B from Working Sheet HK-1.1A. HK-1.1A -allowance
F3 Surplus residual Amount C from Working Sheet HK-1.1A. HK-1.1A -expenditure(mining)
F4 Further These are incentives given under income tax provisions. - Appendix Ddeductions
List out all incentives claimed in the spaces provided.
Example :Further deduction for the remunerationof disabled employees RM 12,000*
* This expenditure qualifies for double deduction.The first deduction has already been made in theProfit and Loss Account.
Refer to Appendix D to determine the type of incentive youqualify for.
F5 Total Sum of amounts F2, F3 and F4. - -
F6 Total adjusted F1 minus F5. - -expenditure
1.17 Personal Domestic or private expenses in whatever form. - -expenditure Paragraph 39(1)(a)
(a) Travelling/ Expenses not related to the trade or business carried on. - -accomodation Paragraph 39(1)(a)
(b) Use of motor Expenses on petrol, toll, repairs and maintenance of motor - -vehicle(s) vehicle(s), parking and insurance for personal use.
Item Subject Matter Explanation Working AppendixSheet
21
Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working AppendixSheet
G Provisional Provisional adjusted income/loss. - -adjusted ( E+F ).income/loss
If the computed amount is positive (+), it is provisional adjusted income.If the computed amount is negative (-), it is provisional adjusted loss.
H Partners’ Transfer the amount of partners’ benefits to this item. - -benefits
H1 Interest Interest receivable on capital advanced to the partnership. - -
H2 Salaries, Remuneration paid to partners. - -allowances,bonuses, EPF
H3 Withdrawal of Withdrawal of stock in trade for partners’ use is taken - -stock in trade at market value at the time of withdrawal.
H4 Cash drawings Withdrawal for partners’ use of unrecorded business - -cash receipts.
H5 Travelling/ Benefit provided for the personal use of partners. - -Accomodation
H6 Use of Expenses on petrol, toll, repairs and maintenance of motor - -motor vehicle(s) vehicle(s), parking and insurance for partners’ personal use.
H7 Telephones Partners’ personal calls. - -
H8 Fees/ Partners’ entrance fees to associations and private club - -Subscriptions memberships.
Example :Golf club membership
H9 Medical Medical expenses on partners and their family members. - -
H10 General Other expenses not wholly and exclusively incurred by - -expenses, etc partners in the production of gross business income.
Paragraph 39(1)(b)
H11 Total Sum of amounts from item H1 to H10. - -
J Divisible Compute the divisible income/loss. - -income/loss ( G - H )
If the value amount is positive (+), it is an income.If the value amount is negative (-), it is a loss.
K1 Balancing Result of adjustments made in respect of profit on disposal HK-1.2 -charge of assets.
Transfer amount A5 from Working Sheet HK-1.2.Enter “0” if not relevant.
K2 Balancing Amount B3 and C5, from Working Sheet HK- 1.2 HK-1.2 -allowance and Enter “0” if not relevant.Capital allowance
22
Form P Guidebook Self Assessment System
Item Subject Matter Explanation Working Appendix Sheet
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 havebeen classified as follows :
SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX(Arranged in order according to the Income Tax Act 1967)
Allowance Type Class Schedule (ITA 1967) Working SheetMining A A1-A3 2 1.1
Agriculture B B1-B3 3 1.2.1Forest C C1-C2 3 1.2.2Industrial 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 beclaimed. Refer to this index before entering the type of claim in column A of every working sheet for the computationof 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 sothat the final computed figure can be transferred to Working Sheet HK-1A.
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 has been prepared for use as a summary of capitalexpenditure made and has to be kept as long as the business still operates.
HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)
Item Subject Matter Explanation Working AppendixSheet
A-D Tax deduction This working sheet is to be used for computing the gross HK-3 -under section 110 dividend income and the tax to be deducted under(dividends) section 110.
HK- 4 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
Item Subject Matter Explanation Working AppendixSheet
A-D Particulars of This working sheet is provided for the purpose of computing HK-4 -properties/assets the statutory income from rents.and total rental
K3 Schedule 7A Amount L from Working Sheet HK-1A HK-1A -Allowance Enter “0” if not applicable.
K4 Increased Exports Amount M4 from Working Sheet HK-1A HK-1A -Allowance For Enter “0” if not applicable.Qualifying Services
23
Form P Guidebook Self Assessment System
HK-6 : TAX DEDUCTION UNDER SECTION 110 (OTHERS)
Item Subject Matter Explanation Working AppendixSheet
A-G Tax deduction This working sheet is prepared for use in the computation of HK-6 -under section 110 gross income from interest/royalties/section 4A , income from(others) trust bodies and tax to be deducted under section 110.
HK-8A : INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATION AGREEMENT ANDTAX DEDUCTION UNDER SECTION 132
Item Subject Matter Explanation Working AppendixSheet
Income from This working sheet is prepared for the purpose of computing HK-8A -countries the tax to be deducted under section 132 in respect of incomewith avoidance of from countries with avoidance of double taxation agreement.double taxationagreement
HK-5 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
Item Subject Matter Explanation Working AppendixSheet
A-H Interest/Royalties This working sheet is prepared for use in the computation of HK-5 -statutory income from interest/royalties
HK-11 : BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)
Item Subject Matter Explanation Working AppendixSheet
Basis year Use this working sheet to report the details of payments made HK-11 -payments in the basis year to non-residents which involve withholdingto non-residents tax.(withholding tax)
HK-9A : INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATION AGREEMENT ANDTAX DEDUCTION UNDER SECTION 133
Item Subject Matter Explanation Working AppendixSheet
Income from This working sheet is provided for use in the computation of HK-9A -countries without tax to be deducted under section 133 in respect of income fromavoidance of countries without avoidance of double taxation agreement.double taxationagreement
24
HK-1A: COMPUTATION OF DIVISIBLE BUSINESS INCOME - PARTNERSHIP
1 2 3 4 5Business
A. BALANCE AS PER PROFIT AND LOSS ACCOUNT
LESS : SEPARATION OF INCOME BY CLASS
Dividend income
Rental income
Royalty income
Interest income
Other income
B. TOTAL NON-BUSINESS INCOME
C. TOTAL BUSINESS INCOME ( A - B )
D. ADJUSTMENT OF BUSINESS INCOME
ADD :
1. Non-allowable losses :
Loss on disposal of assets
Foreign exchange loss
Loss from investments
........................................................
........................................................
TOTAL
2. Surplus recovered expenditure (mining)
3. TOTAL ( D1 + D2 )
+ –
Year Of Assessment▲▲▲▲▲ Enter “X” in the relevant box.
Type Of Business Business Code
Item Amount (RM)
Working Sheet page - 1
Name
Tax Reference No. – Business Registration No.
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 Partners’ salaries, allowances, bonuses, EPF1.2 Interest1.3 Depreciation1.4 Entertainment1.5 Gifts1.6 Donations1.7 Penalties/Fines/Compound1.8 Withdrawal of stock in trade for own use1.9 Cash drawings1.10 Provision for bad/doubtful debts1.11 Initial/Termination of business expenditure1.12 Capital expenditure1.13 Legal fees1.14 Expenditure on interest1.15 Restriction on EPF (excluding partners)1.16 Assets written off1.17 Personal expenditure :
(a) Travelling/Accomodation(b) Use of motor-vehicle(s)(c) Household benefits(d) Telephones(e) Fees/Subscriptions (unrelated to the business)(f) Seminars(g) Medical
1.18 Other expenditure (Please specify ................)
TOTAL ( 1.1 to 1.18 )
Working Sheet page - 2
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. PROVISIONAL ADJUSTED INCOME/(LOSS)- Subsection 55(2)( E + F )
LESS :
H. PARTNERS’ BENEFITS
1. Interest2. Allowances, salaries, bonuses, EPF3. Withdrawal of stock in trade4. Cash withdrawal5. Travelling/Accomodation6. Use of motor vehicle(s)7. Telephones8. Fees9. Medical10. General expenses, etc.
11. TOTAL ( H1 to H10 )(Transfer this amount to item A3, Form P)
J. DIVISIBLE INCOME/ LOSS- Subsection 55(3)( G - H )(Transfer this amount to item A2, Form P)
K. 1. Balancing charge (Amount from A5, HK-1.2)(Transfer amount K1 to item A4, Form P)
2. Balancing allowance and Capital allowance (Amount from B3 and C5, HK-1.2)(Transfer amount K2 to item A5, Form P)
3. Schedule 7A Allowance (Amount from L)(Transfer amount K3 to item A6, Form P)
4. Increased Exports Allowance For Qualifying Services (Amount from M4)(Transfer amount K4 to item A7, Form P)
Working Sheet page - 3
M. COMPUTATION OF CLAIM FOR INCREASED EXPORTS ALLOWANCE FOR QUALIFYING SERVICES
1. Current year income from Exports Of Qualifying Services
LESS :
2. Previous years’ income from Exports Of Qualifying Services
3. Value of Increased Exports Of Qualifying Services ( M1 - M2 )
4. Increased Exports Allowance For Qualifying Services ( M3 x 50% )
QUALIFYING SERVICES
a. Legal
b. Accountingc. Architectured. Marketinge. Business consultancyf. Office servicesg. Construction managementh. Building managementi. Plantation managementj. Private health carek. Private educationl. Publishing servicesm. Information technology and communication (ICT) services
L. COMPUTATION OF CLAIM FOR SCHEDULE 7A ALLOWANCE
% x =
(qualifying capital expenditure)
Working Sheet page - 4
-
HK
-1.1
: M
ININ
G A
LLO
WA
NC
ES
HK-1.1
Year
Of A
sses
smen
t
Nam
e
Tax
Ref
eren
ce N
o.
Working Sheet page - 5
Not
e:Th
e al
low
ance
is a
rriv
ed a
t by
divi
ding
the
resi
dual
exp
endi
ture
at t
he e
nd o
f the
bas
is p
erio
d by
the
resi
dual
life
of t
he m
ine
at th
e be
ginn
ing
ofth
e ba
sis
perio
d.W
here
the
acco
untin
g pe
riod
is le
ss o
r mor
e th
an 1
2 m
onth
s, th
e al
low
ance
is d
ecre
ased
or i
ncre
ased
acc
ordi
ng to
tim
e ba
sis.
Exp
ecte
d Li
fe o
f the
Min
e :
1.T
otal
acr
eage
of
depo
sits
ava
ilabl
e fo
r dr
edgi
ng o
r ot
her
min
ing
oper
atio
ns
Exp
ecte
d ac
reag
e to
be
dred
ged,
etc
., an
nual
ly
2.
Tot
al e
stim
ated
dep
osits
in t
ons
(or
picu
ls)
Exp
ecte
d ra
te o
f ann
ual p
rodu
ctio
n in
tons
(or
pic
uls)
AB
C
D
E
FG
H
J
K
L
(Tr
ansf
er am
ount
s 11H
, 11J
and
11K
to H
K 1.
1A)
Min
ing
allo
wan
ce
Res
idua
lex
pend
iture
b/f
Dev
elop
men
tex
pend
iture
Tota
l( C
+ D
)R
ecov
ered
expe
nditu
reTo
tal
( E -
F )
Sur
plus
resi
dual
expe
nditu
re
Sur
plus
reco
vere
dex
pend
iture
Res
idua
l lif
eof
the
min
eC
lass
Item
Res
idua
lex
pend
iture
c/f
3 4 5 6 7 8 9 10 11TO
TAL
21
=
X y
ears
OR
=
X y
ears
Working Sheet page - 6
MINING ALLOWANCE INDEX
Class Type Of Asset Allowance Reference
A1 Cost of acquisition of the mine or rights in or over the mine,
a. Roads, tramways,
b. Workshops, stores and quarters.
A2 Cost of prospecting new or existing mine;
a. Sinking shafts, tunnelling and underground development ; As per computation Section 34(6)(c)prepared
b. Works in connection with water and power supply, roads, under this Schedule Paragraph 3 and 5tramways, railway sidings, tailings, retention and slime Schedule 2 ITAdisposal ; and 1967
c. Construction of buildings including quarters for the miningstaff.
A3 General administration and management expenses beforethe commencement of production or during the temporarynon-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)Expected acreage to be dredged, etc., annually (M)
TM
2. Total estimated deposits in tons/piculs (P)Expected rate of annual production in tons/piculs (K)
PK
= X years
Or
= X years
Or
= X years
= X years
Name
A B CSurplus 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
HK-1.1A: SUMMARY OF MINING ALLOWANCES
Working Sheet page - 7
(Transfer this amount (Transfer this amount (Transfer this amountto item D2, HK-1A) to item F2, HK-1A) to item F3, HK-1A)
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
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-1.2.3A
4. Plant and machinery HK-1.2.4A
5. TOTAL(Transfer this amount to K1, HK-1A)
B. BALANCING ALLOWANCE
1. Industrial building HK-1.2.3A
2. Plant and machinery HK-1.2.4A
3. TOTAL(Transfer this amount to K2, HK-1A)
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-1.2.3A
4. Plant and machinery HK-1.2.4A
5. TOTAL(Transfer this amount to K2, HK-1A)
HK-1.2: SUMMARY OF CAPITAL ALLOWANCES
Working Sheet page - 8
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
Name
HK-1.2.1
Year
Of A
sses
smen
t
Nam
e
Tax
Ref
eren
ce N
o.
AB
CD
EF
GH
JK
L
MN
Da
te o
f R
esid
ual
Ann
ual
Res
idua
l
G
rant
/
A
gric
ultu
reAg
ricul
ture
Acc
umul
ated
exp
endi
ture
Cost
exp
endi
ture
allo
wanc
e e
xpen
ditu
re
Su
bsid
y
c
harg
eal
lowa
nce
al
lowa
nce
inc
urre
d
1 2 3 4 5 6 7 8 9 10 11
TOTA
L
12 A
GRIC
ULTU
RE C
HARG
E( 1
1K +
11L
)(T
rans
fer t
his a
mou
nt to
HK-
1.2.1A
)
13 A
GRIC
ULTU
RE A
LLOW
ANCE
( 11M
)(T
rans
fer t
his a
mou
nt to
HK-
1.2.1A
)
NOTE
:Ag
ricul
ture
char
ge o
n an
ass
et w
hich
is d
ispos
ed o
f with
in 6
year
s fro
m th
e da
te o
n wh
ich th
e ex
pend
iture
was
incu
rred
or d
eem
ed in
curre
d, is
:(i)
Valu
e N
or(ii
)N/
Y* w
here
the
agric
ultu
re ch
arge
is sp
read
equ
ally
over
the
year
s of a
sses
smen
t for
whi
ch th
e ag
ricul
ture
allo
wanc
es w
ere
give
n(P
rovis
o to
par
agra
ph 2
7 Sc
hedu
le 3
).
* “Y”
is th
e nu
mbe
r of y
ears
of a
sses
smen
t for
whi
ch th
e ag
ricul
ture
allo
wanc
es w
ere
give
n to
the
busin
ess.
Cla
ss Ite
mDa
te o
fYe
ar o
fRa
tedi
spos
alas
sess
men
t%
HK
-1.2
.1:
AG
RIC
ULT
UR
E A
LLO
WA
NC
ES
-
Working Sheet page - 9
b/f
c/f
Working Sheet page - 10
B1 Qualifying agriculture expenditure :
a. Clearing and preparation of land for thepurposes of agriculture Paragraph 7 (1)(a)
b. Planting (but not replanting) of crops on landcleared 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 ofpersons or as living accomodation forpersons, employed in or in connection withthe working of that farm Paragraph 7 (1)(d) 20 Paragraph 22(a)
B3 Buildings
a. Officeb. Building for the purpose of working the farm Paragraph 7 (1)(d) 10 Paragraph 22 (b)
AGRICULTURE ALLOWANCE INDEX
Annual Allowance
Rate (%) Reference (Schedule 3)
Reference(Schedule 3)Class Type Of Asset
A BAgriculture Agriculture
Charge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
HK-1.2.1A: SUMMARY OF AGRICULTURE ALLOWANCES
Working Sheet page - 11
(Transfer this amount (Transfer this amount to item A1, HK-1.2) to item C1, HK-1.2)
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
Year
Of A
sses
smen
t
Nam
e
Tax
Ref
eren
ce N
o.
AB
CD
EF
GH
JK
L
Accu
mul
ated
Item
Clas
sCo
stfo
rest
allo
wanc
e
1 2 3 4 5 6 7 8 9 10 11TO
TAL
12FO
REST
CHA
RGE
(11K)
(Tra
nsfe
r thi
s am
ount
to H
K-1.2
.2A)
13FO
REST
ALL
OWAN
CE(11
H)(T
rans
fer t
his a
mou
nt to
HK-
1.2.2A
)
NOTE
:Fo
rest
char
ge o
n an
ass
et w
hich
is d
ispos
ed, i
s :(i)
Valu
e L
or(ii
)L/
Y* w
here
the
fore
st ch
arge
is sp
read
equ
ally
over
the
year
s of a
sses
smen
t for
whi
ch th
e fo
rest
allo
wanc
es w
ere
give
n.(P
rovis
o to
par
agra
ph 3
2 Sc
hedu
le 3
)* “
Y” is
the
num
ber o
f yea
rs o
f ass
essm
ent f
or w
hich
the
fore
st a
llowa
nces
wer
e gi
ven
to th
e bu
sines
s.
Date
of
expe
nditu
rein
curre
d
Date
of
disp
osal
Year
of
Asse
ssm
ent
Rate %
Fore
stal
lowa
nce
Fore
stch
arge
HK
-1.2
.2:
FO
RE
ST
ALL
OW
AN
CE
S HK-1.2.2
Working Sheet page - 12
-
Resid
ual
expe
nditu
rec/
f
Resid
ual
expe
nditu
re b
/f
Working Sheet page - 13
FOREST ALLOWANCE INDEX
C1 Expenditure for the purpose of a business whichconsists wholly or partly of the extraction of timberfrom the forest :
a. Road Paragraph 8(1)(a) 10 Paragraph 30(b)b. Building
C2 Expenditure for the welfare of persons employed inor in connection with the extraction of timber fromthe forest :
a. Building Paragraph 8(1)(b) 20 Paragraph 30(a)b. Living accomodation
Class Type of AssetReference
(Schedule 3)
Annual Allowance
Rate (%)
Reference(Schedule 3)
A B
Forest ForestCharge Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
HK-1.2.2A: SUMMARY OF FOREST ALLOWANCES
(Transfer this amount (Transfer this amount to item A2, HK-1.2) to item C2, HK-1.2)
Working Sheet page - 14
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
HK-1.2.3
Working Sheet page - 15
Year
Of A
sses
smen
t
Nam
e
Tax
Ref
eren
ce N
o
A
B
C
D
EF
GH
JK
LM
N
Item H
K-1
.2.3
:
IND
US
TRIA
L B
UIL
DIN
G A
LLO
WA
NC
ES
1 2 3 4 5 6 7 8 9 10 11TO
TAL
12BA
LANC
ING
CHAR
GE(11
M)(T
rans
fer t
his a
mou
nt to
HK-
1.2.3A
)
13BA
LANC
ING
ALLO
WAN
CE(11
N)(T
rans
fer t
his a
mou
nt to
HK-
1.2.3A
)
14IN
DUST
RIAL
BUI
LDIN
G AL
LOW
ANCE
(11
H + 1
1J)
(Tra
nsfe
r thi
s am
ount
to H
K-1.2
.3A)
Da
te o
f
Yea
r of
R
ate
dis
posa
l a
sses
smen
t
%Re
sidua
lex
pend
iture
b/f
Initi
alAn
nual
Resid
ual
Disp
osal
Bala
ncin
gBa
lanc
ing
allo
wanc
eal
lowa
nce
expe
nditu
reva
lue
char
geal
lowa
nce
c/f
Date
of
purc
hase
/co
mpl
etio
n of
cons
truct
ion
Clas
s
-
Cost
Working Sheet page - 16
D1 Common Industrial Bulidings : Paragraph 63 & 64a Factoryb Dock, wharf, jetty or other similar buildingc Warehouse (with factory)d Supply of water, electricity and
telecommunication servicese Agriculturef Miningg Canteen, rest-room, recreation room, lavatory, Paragraph 65
bathhouse, bathroom or wash-room (withindustrial building)
h Building for the welfare or living accomodationof persons employed in the working of a farm 10 Paragraph 12 3 Paragraph 16
i Private hospital Paragraph 37A
j Nursing homek Maternity homel 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 Tourismo Airport Paragraph 37G
p Approved motor racing circuit Paragraph 37H
q Public road and ancillary structures on which Paragraph 67A
expenditure is recoverable through tollcollection
r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003D2 Other Industrial Buildingsa Warehouse for purpose of storage of goods for Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C
export or imported goods to be processed anddistributed or re-exported
b Living accomodation for individuals employedin 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 institutiond 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 16accomodation of employed individuals (withindustrial building)
D4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16A
lease-transfer agreement with the Government
Type Of Industrial BuildingReference
[Schedule 3and P.U.(A)]
Initial Allowance Annual AllowanceRate(%)
Rate(%)
Reference[Schedule 3 & P.U.(A)]
Reference[Schedule 3 & P.U.(A)]
INDUSTRIAL BUILDING ALLOWANCE INDEX
Class
Working Sheet page - 17
A B C
Balancing Balancing IndustrialCharge Allowance Building
Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
HK-1.2.3A : SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES
(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)
Name
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
Working Sheet page - 18
Note
:Ba
lanc
ing
char
ge (M
- G
) = D
ispo
sal v
alue
(M) e
xcee
ds th
e re
sidu
al e
xpen
ditu
re (G
) at t
he d
ate
of d
ispo
sal.
Bala
ncin
g al
low
ance
(G -
M) =
Res
idua
l exp
endi
ture
i (G
) at t
he d
ate
of d
ispo
sal e
xcee
ds th
e di
spos
al v
alue
(M).
H
K-1
.2.4
:
PLA
NT
AN
D M
AC
HIN
ER
Y A
LLO
WA
NC
ES
1 2 3 4 5 6 7 8 9 10 11TO
TAL
12BA
LANC
ING
CHAR
GE(11
N)(T
rans
fer t
his a
mou
nt to
HK-
1.2.4A
)
13BA
LANC
ING
ALLO
WAN
CE(11
P)(T
rans
fer t
his a
mou
nt to
HK-
1.2.4A
)
14CA
PITA
L AL
LOW
ANCE
(11
J +
11K)
(Tra
nsfe
r thi
s am
ount
to H
K-1.2
.4A)
Qua
lifyin
gex
pend
iture
Resid
ual
expe
nditu
reb/
f D
ate
of p
urch
ase
Clas
sIte
m
Year
Of A
sses
smen
tNa
me
Tax
Ref
eren
ce N
o.
Dat
e of
disp
osal
Firs
t yea
r of
ass
essm
ent
which
qua
lifies
Rate %
Inst
alm
ent
paym
ents
AB
CD
EF
GH
JK
LM
NP
Bal
ancin
g c
harg
e B
alan
cing
allo
wanc
e D
ispos
al v
alue
Ann
ual
allo
wanc
e
Initi
alal
lowa
nce
Resid
ual
expe
nditu
rec/
f
HK-1.2.4
-
Working Sheet page - 19
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 2CSchedule 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)339/1995and 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.
Rate(%)
Rate(%)
Reference[Schedule 3 and P.U.(A)]
Reference[Schedule 3 and P.U.(A)]
Class Type Of AssetInitial Allowance Annual Allowance
PLANT AND MACHINERY ALLOWANCE INDEX
A B C
Balancing Balancing CapitalCharge Allowance Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES
Working Sheet page - 20
(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)
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
Working Sheet page - 21
No. Class Of Asset Description Of Asset Date Of Purchase Date Of Disposal Method Of Payment
HK-1.2A : SUMMARY OF CAPITAL EXPENDITURE
Name
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
Working Sheet page - 22
HK-3 : TAX DEDUCTION UNDER SECTION 110 (DIVIDENDS)
A. List of dividend income :
No.RM RM cents
1
2
3
4
5
6
7
8
9
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 forcorporations, please use the following formula to regross the net dividend received and compute the taxdeemed deducted :-
(i) Dividend regrossed (X) = Net dividend x [ 1/(1-Z*) ]
Enter the computed amount 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.
Date ofPayment
Gross Dividend Tax DeductedNet DividendWarrant No./
Serial No. Name of Company
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
C. Computation Of Statutory Income From Dividends
(i) Gross Dividend (X)
Less:
(ii) Interest on loan employed in the production ofgross dividend income
(iii) Statutory Income(transfer amount (iii) to item B1 Form P)
D. Tax deduction under section 110 (Dividends)(As per amount Y above)(transfer this amount to item B1 Form P)
Working Sheet page - 23
Submit this working sheet together with the original dividend vouchersif entitled to a tax refund
Working Sheet page - 24
HK-4 : PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
A. LIST OF PROPERTIES RENTED / ASSETS LEASED
1
2
3
4
5
6
7
8
9
10
Note : 1. Properties refer to houses, factories, land and other immovable properties.
2. Assets refer to plant, machines, furniture and others not mentioned above.
No. Type Of Property/Asset Address Of The Property/Lessor Of The Asset
Date OfCommencement OfThe Rental / Lease
Total Gross Rental / LeasePayments Received In The
Year Of Assessment
Name
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
Working Sheet page - 25
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 employedin the production of grossrental income
(ii) Assessment
(iii) Quit rent
(iv) Insurance
Other revenue expenditure :
(v) Repairs and maintenance
(vi) Renewal of tenancy agreement
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
.........................................................
2. Total Expenditure [ (i) to (vi) ]
C. STATUTORY INCOME FROM RENTS ( B1 - B2 )
D. SUMMARY OF STATUTORY INCOME FROM RENTS
Source 1 (Amount from C)
Source 2 (Amount from C)
Source 3 (Amount from C)
Source 4 (Amount from C)
Total statutory income from rents includingrents received from partnership businesses(Transfer the total statutory income from rents to item C2 Form P)
.........................................................
Working Sheet page - 26
HK-5 : COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES
INTEREST
A. Gross Interest
LESS :
B. Interest on loan employed in the productionof gross income from interest
C. Statutory Income ( A - B )
D. Total Gross Income from Interest(From item C, HK-6)
E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )(Transfer amount E to item C1 Form P)
ROYALTIES
F. Gross Royalty
G. Total Gross Income from Royalties(From item D, HK-6)
H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )(Transfer amount H to item C2 Form P)
RM
Name
Tax Reference No. I/C No.Business Registration No.
Year of Assessment
–––
Working Sheet page - 27
HK-6 : TAX DEDUCTION UNDER SECTION 110 (OTHERS)
A. List out the interest/royalty income pursuant to the provision of section 109;section 4A 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 4A income,
7 = income from trust body, 8 = other income which is applicable)
No. *Code Name of Payer Gross Tax Deducted Date of ReceiptIncome RM cents Payment No.
B. Total tax deducted/Credit claimed under section 110 (others)(transfer this amount to the appropriate item in Part C of the Form P)
C. Total gross income from interest (income code = 3)(transfer this amount to item D, HK-5)
D. Total gross income from royalties (income code = 5)(transfer this amount to item D , HK-5)
E. Total gross income under section 4A (income code = 6)(transfer this amount to item C3 Form P)
F. Total distributable income from trust bodies (income code = 7)(transfer this amount to item C3 Form P)
G. Total gross income from other sources (income code = 8)(transfer this amount to item C3 Form P)
(Z)
(Z)
1
10
9
8
7
6
5
4
3
2
TOTAL
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
A. LIST OF INCOME(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)
No. *Code Divisible Gross Amount Divisible Tax DeductedIn Foreign Country
1
2
3
4
5
6
7
8
9
10
Total*
*Transfer this amount to item B2, Form P
NOTE: 1.Use the foreign currency exchange rate provided in Appendix C if the exchange rate is notavailable as at the time the income is paid or credited.
2.Where there is a claim for tax refund, please submit this working sheet together with documentspertaining to the tax deducted in the foreign country.
Working Sheet page - 28
HK-8A: INCOME FROM COUNTRIES WITH AVOIDANCE OF DOUBLE TAXATIONAGREEMENT AND TAX DEDUCTION UNDER SECTION 132
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
HK-9A: INCOME FROM COUNTRIES WITHOUT AVOIDANCE OF DOUBLE TAXATIONAGREEMENT AND TAX DEDUCTION UNDER SECTION 133
A. LIST OF INCOME(note: *Income code: 1=business, 2=dividends, 3=interest, 5=royalties)
No. *Code Divisible Gross Divisible Tax DeductedAmount In Foreign Country
1
2
3
4
5
6
7
8
9
10
Total*
*Transfer this amount to item B3, Form P
Working Sheet page - 29
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
Working Sheet page - 30
HK-11 : BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)
No. Receipt Date Of Gross Withholding Tax Withholding Tax NetNo. Payment Amount Remitted To IRB Remitted To IRB Amount
Of Malaysia Of Malaysia[for paragraph107A(1)(b) only
(3%)]
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL
(Transfer the total amount to item F1 / F2 / F3 / F4, Form P)
Enter “X” in the relevant box. Choose one only. Use one working sheet for each type of withholding tax.
PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISIONOF SECTION :
107A INCOME TAX ACT 1967 (NON-RESIDENT CONTRACTORS)
109 INCOME TAX ACT 1967 (INTEREST AND ROYALTIES)
109A INCOME TAX ACT 1967 (PUBLIC ENTERTAINERS)
109B INCOME TAX ACT 1967 (SECTION 4A INCOME)
Name
Tax Reference No. I/C No.
Business Registration No.
Year of Assessment
–––
Appendix page - 1
Form P 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 ascertainingthe 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 assetsused or held for the production of gross income from that source, but restricted in accordance withsubsection 33(2).
33(1)(b) Rent payable in respect of any land or building or part there of occupied for the purpose of producinggross income from that source.
33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures employed in the productionof 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 tothe cultivation of crops).
Appendix page - 2
Form P Guidebook Self Assessment System
APPENDIX A1.1 : REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other written evidencemust be properly kept as the onus-of-proof is on the partnership which makes the claim/adjustment. Any claim/adjustment notsupported by sufficient documentary proof shall be disallowed in the event of a tax audit and penalty may be imposed.
The following are the required information and documents which must be made available and retained with any adjustment and taxcomputation.
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. Payments of professional, technical or management fees and rents to non-residents (section 4A income) :
a) Payment 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 theagreement 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 - 3
Form P 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 section34A ITA 1967Director 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)/42/51/286-18Reference no. of application form : Borang DD2/1995(Pin.2)
❏ Guideline on the tax treatment of remisiers
Reference no. of the IRB guideline : LHDN.01/35/(S)/42/51/84Reference no. of application form : None
❏ Guideline on Reinvestment Allowance under Schedule 7A ITA 1967 for qualifying projectsReference no. of the IRB guideline : EPS/PP/1/1997 and ITR 1998/1Reference 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) 57/2002Reference no. of application form : LHDN/BT/EX/AIES/2003-1
❏ Double deduction claim under Income Tax (Deduction For Promotion Of Export Of Professional Services) Rules2003 - P.U. (A) 124/2003Reference 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 - 4
Form P Guidebook Self Assessment System
APPE
NDIX
C:
FOR
EIG
N C
UR
RE
NC
Y E
XC
HA
NG
E R
ATE
S (
YE
AR
LY A
VE
RA
GE
)APPENDIX C
YE
AR O
F1
WO
N$1
NEW
RUPE
EPE
SO$1
1 RU
PEE
1 FR
ANC
$1BA
HT£1
$11
A
SSES
SMEN
T K
ORE
A (S
OUT
H)ZE
ALAN
DPA
KIST
ANPH
ILS’
PORE
SRI L
ANKA
SWIT
ZERL
AND
TAIW
ANTH
AIUK
USA
EURO
1994
-1.3
943
0.092
80.0
970
1.594
20.0
538
-0.0
995
0.101
83.8
740
2.576
3-
1995
-1.5
574
0.086
40.0
998
1.716
80.0
535
-0.0
994
0.104
44.0
213
2.626
7-
1996
-1.5
131
0.080
10.0
983
1.772
00.0
496
-0.0
950
0.100
83.9
683
2.511
6-
1997
-1.7
339
0.070
50.0
962
1.789
20.0
459
-0.0
919
0.099
53.9
305
2.520
9-
1998
0.003
01.9
007
0.069
90.0
959
1.934
60.0
492
-0.1
003
0.090
54.7
807
2.912
2-
1999
0.002
82.1
099
0.081
60.0
965
2.343
80.0
607
2.709
20.1
173
0.095
76.4
916
3.917
7-
2000
/py0.0
032
2.031
00.0
746
0.098
22.2
626
0.054
22.5
579
0.118
80.1
014
6.204
43.8
000
-
2000
/cy0.0
034
1.755
70.0
714
0.087
42.2
270
0.050
02.2
753
0.123
00.0
959
5.821
13.8
000
-
2001
0.003
01.6
148
0.062
30.0
753
2.143
60.0
430
2.277
60.1
137
0.086
35.5
292
3.800
0-
2002
0.003
11.7
790
0.064
30.0
745
2.143
40.0
402
2.471
80.1
113
0.089
35.7
623
3.800
03.6
254
2003
0.003
22.2
299
0.066
50.0
709
2.203
80.0
398
2.851
20.1
117
0.092
56.2
699
3.800
04.3
339
2004
0.003
32.5
495
0.065
80.0
685
2.270
80.0
379
3.092
50.1
150
0.095
37.0
348
3.800
04.7
725
YEAR
OF
$11
DINA
R$1
$1 1
RENM
INBI
1 RI
YAL
1 RA
ND1
KRO
NE$1
1 RU
PEE
1 RU
PIAH
1 YE
N A
SSES
SMEN
TAU
ST.
BA
HR
AIN
BR
UN
EIC
AN
AD
ACH
INA
ARAB
SAU
DIS.
AFRI
CANO
RWAY
HKIN
DIA
INDO
NESI
AJA
PAN
1994
1.756
16.8
367
1.594
22.0
022
--
--
0.333
30.0
855
0.001
20.0
232
1995
1.917
86.9
677
1.716
81.9
272
--
--
0.340
10.0
839
0.001
20.0
257
1996
1.868
06.6
620
1.772
01.8
300
--
--
0.324
80.0
779
0.001
10.0
269
1997
1.974
56.6
861
1.789
21.8
507
--
--
0.326
00.0
716
0.001
10.0
236
1998
2.121
37.7
248
1.934
62.0
981
0.352
2-
--
0.376
20.0
799
0.001
00.0
240
1999
2.471
210
.3919
2.343
82.6
480
0.474
5-
--
0.505
70.0
953
0.000
40.0
301
2000
/py2.4
748
10.08
002.2
626
2.581
00.4
633
--
-0.4
942
0.089
10.0
005
0.033
8
2000
/cy2.2
350
10.08
392.2
270
2.584
90.4
636
--
0.437
10.4
925
0.085
50.0
005
0.035
6
2001
1.987
412
.5202
2.143
62.4
793
0.463
7-
-0.4
274
0.492
10.0
814
0.000
40.0
316
2002
2.085
110
.0815
2.143
42.4
444
0.463
71.0
234
0.366
50.4
831
0.492
10.0
790
0.000
40.0
307
2003
2.496
710
.0812
2.203
82.7
407
0.463
71.0
234
0.509
20.5
433
0.492
80.0
824
0.000
40.0
331
2004
2.827
710
.0822
2.270
82.9
533
0.463
71.0
234
0.597
80.5
701
0.492
70.0
847
0.000
40.0
354
Appendix page - 5
Form P Guidebook Self Assessment System
1. Special Deductions And Other ClaimsCode Type Of Expenditure Reference101 Equipment for disabled employees Paragraph 34(6)(e)
102 Translation into or publication in the national language of books approved by the DewanBahasa dan Pustaka Paragraph 34(6)(f)
103 Provision of library facilities or contributions to libraries not exceeding RM100,000 Paragraph 34(6)(g)
104 Provision of services, public amenities and contributions to approved charity/communityprojects pertaining to education, health, housing infrastructure, information andcommunication technology Paragraph 34(6)(h)
105 Revenue expenditure on the provision and maintenance of child care centre for employees’benefit Paragraph 34(6)(i)
106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j)
107 Expenditure incurred 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 sufferingfrom serious diseases Subsection 44(6)
117 Provision of practical training in Malaysia to resident individuals who are not ownemployees Paragraph 34(6)(n)
120 Deduction for investment in a venture company P.U.(A)212/2001
2. Further DeductionsCode Type Of Expenditure Reference
201 Premiums paid for the import of cargo insured with an insurance company incorporated inMalaysia P.U.(A) 72/1982
202 Remuneration of disabled employees P.U.(A) 73/1982
204 Premiums paid for the export of cargo insured with an insurance company incorporated inMalaysia P.U.(A) 79/1995
205 Freight charges incurred for the export of rattan and wood-based products (excluding veneerand sawn timber) P.U.(A) 422/1990
208 Premiums paid on export credit insurance taken with Malaysia Export Credit Insurance Berhad P.U.(A) 526/1985
212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular Malaysia P.U.(A) 50/2000
3. Double DeductionsCode Type Of Expenditure Reference301 Revenue expenditure incurred on approved research Section 34A
302 Cash contributions to an approved research institute or payment for the use of services ofan approved research institute/company, a research and development company orcontract research and development company Section 34B
304 Cost of leave passage for travel within Malaysia provided to employees for one (1) yearfrom 1 June 2003 to 31 May 2004 inclusive P.U.(A) 350/2003
305 Salaries paid for the employment of unemployed graduates registered with the Economic P.U.(A) 266/2004Planning Unit for years of assessment 2004 and 2005 only
306 Deduction for promotion of export of professional services P.U.(A) 124/2003
APPENDIX D : CLAIM CODE
Appendix page - 6
Form P Guidebook Self Assessment System
No. Name of Country Country No. Name of Country CountryCode Code
1 Afghanistan AF
2 Aland Islands AX
3 Albania AL
4 Algeria DZ
5 American Samoa AS
6 Andorra AD
7 Angola AO
8 Anguilla AI
9 Antarctica AQ
10 Antigua and Barbuda AG
11 Argentina AR
12 Armenia AM
13 Aruba AW
14 Australia AU
15 Austria AT
16 Azerbaijan AZ
17 Bahamas BS
18 Bahrain BH
19 Bangladesh BD
20 Barbados BB
21 Belarus BY
22 Belgium BE
23 Belize BZ
24 Benin BJ
25 Bermuda BM
26 Bhutan BT
27 Bolivia BO
28 Bosnia and Herzegovina BA
29 Botswana BW
30 Bouvet Island BV
31 Brazil BR
32 British Indian Ocean Territory IO
33 Brunei Darussalam BN
34 Bulgaria BG
35 Burkina Faso BF
36 Burundi BI
37 Cambodia KH
38 Cameroon CM
39 Canada CA
40 Cape Verde CV
41 Cayman Islands KY
42 Central African Republic CF
43 Chad TD
44 Chile CL
45 China CN
46 Christmas Island CX
47 Cocos (Keeling) Islands CC
48 Colombia CO
49 Comoros KM
50 Congo CG
51 Congo, The Democratic Republic of the CD
52 Cook Islands CK
53 Costa Rica CR
54 Cote D’ivoire CI
APPENDIX E: COUNTRY CODE
Appendix page - 7
Form P Guidebook Self Assessment System
No. Name of Country Country No. Name of Country CountryCode Code
55 Croatia (local name: Hrvatska) HR
56 Cuba CU
57 Cyprus CY
58 Czech Republic CZ
59 Denmark DK
60 Djibouti DJ
61 Dominica DM
62 Dominican Republic DO
63 East Timor TP
64 Ecuador EC
65 Egypt EG
66 El Salvador SV
67 Equatorial Guinea GQ
68 Eritrea ER
69 Estonia EE
70 Ethiopia ET
71 Falkland Islands (Malvinas) FK
72 Faroe Islands FO
73 Fiji FJ
74 Finland FI
75 France FR
76 France, Metropolitan FX
77 French Guiana GF
78 French Polynesia PF
79 French Southern Territories TF
80 Gabon GA
81 Gambia GM
82 Georgia GE
83 Germany DE
84 Ghana GH
85 Gibraltar GI
86 Greece GR
87 Greenland GL
88 Grenada GD
89 Guadeloupe GP
90 Guam GU
91 Guatemala GT
92 Guinea GN
93 Guinea-Bissau GW
94 Guyana GY
95 Haiti HT
96 Heard and McDonald Islands HM
97 Honduras HN
98 Hong Kong HK
99 Hungary HU
100 Iceland IS
101 India IN
102 Indonesia ID
103 Iran, Islamic Republic of IR
104 Iraq IQ
105 Ireland IE
106 Israel IL
107 Italy IT
108 Jamaica JM
109 Japan JP
110 Jordan JO
111 Kazakhstan KZ
112 Kenya KE
Appendix page - 8
Form P Guidebook Self Assessment System
No. Name of Country Country No. Name of Country CountryCode Code
113 Kiribati KI114 Korea, Democratic People’s KP
Republic of
115 Korea, Republic of KR
116 Kuwait KW
117 Kyrgyzstan KG
118 Laos People’s Democratic Republic LA
119 Latvia LV
120 Lebanon LB
121 Lesotho LS
122 Liberia LR
123 Libyan Arab Jamahiriya LY
124 Liechtenstein LI
125 Lithuania LT
126 Luxembourg LU
127 Macao MO
128 Macedonia, The Former MKYugoslav Republic of
129 Madagascar MG
130 Malawi MW
131 Malaysia MY
132 Maldives MV
133 Mali ML
134 Malta MT
135 Marshall Islands MH
136 Martinique MQ
137 Mauritania MR
138 Mauritius MU
139 Mayotte YT
140 Mexico MX
141 Micronesia, Federated States of FM
142 Moldova, Republic of MD
143 Monaco MC
144 Mongolia MN
145 Montserrat MS
146 Morocco MA
147 Mozambique MZ
148 Myanmar MM
149 Namibia NA
150 Nauru NR
151 Nepal NP
152 Netherlands NL
153 Netherlands Antilles AN
154 New Caledonia NC
155 New Zealand NZ
156 Nicaragua NI
157 Niger NE
158 Nigeria NG
159 Niue NU
160 Norfolk Island NF
161 Northern Mariana Islands MP
162 Norway NO
163 Oman OM
164 Pakistan PK
165 Palau PW
166 Palestinian Territory, Occupied PS
167 Panama PA
168 Papua New Guinea PG
169 Paraguay PY
170 Peru PE
Appendix page - 9
Form P Guidebook Self Assessment System
No. Name of Country Country No. Name of Country CountryCode Code
171 Philippines PH
172 Pitcairn PN
173 Poland PL
174 Portugal PT
175 Puerto Rico PR
176 Qatar QA
177 Reunion RE
178 Romania RO
179 Russian Federation RU
180 Rwanda RW
181 Saint Kitts and Nevis KN
182 Saint Lucia LC
183 Saint Vincent and the Grenadines VC
184 Samoa WS
185 San Marino SM
186 Sao Tome and Principe ST
187 Saudi Arabia SA
188 Senegal SN
189 Serbia and Montenegro CS
190 Seychelles SC
191 Sierra Leone SL
192 Singapore SG
193 Slovakia (Slovak Republic) SK
194 Slovenia SI
195 Solomon Islands SB
196 Somalia SO
197 South Africa ZA
South Georgia and the SouthSandwich Islands
199 Spain ES
200 Sri Lanka LK
201 St. Helena SH
202 St. Pierre and Miquelon PM
203 Sudan SD
204 Suriname SR
205 Svalbard and Jan Mayen Islands SJ
206 Swaziland SZ
207 Sweden SE
208 Switzerland CH
209 Syrian Arab Republic SY
210 Taiwan, Province of China TW
211 Tajikistan TJ
212 Tanzania, United Republic of TZ
213 Thailand TH
214 Timor - Leste TL
215 Togo TG
216 Tokelau TK
217 Tonga TO
218 Trinidad and Tobago TT
219 Tunisia TN
220 Turkey TR
221 Turkmenistan TM
222 Turks and Caicos Islands TC
223 Tuvalu TV
224 Uganda UG
225 Ukraine UA
226 United Arab Emirates AE
227 United Kingdom GB
228 United States US
GS198
Appendix page - 10
Form P Guidebook Self Assessment System
No. Name of Country Country No. Name of Country CountryCode Code
229 United States Minor Outlying Islands UM
230 Uruguay UY
231 Uzbekistan UZ
232 Vanuatu VU
233 Vatican City State (Holy See) VA
234 Venezuela VE
235 Vietnam VN
236 Virgin Islands (British) VG
237 Virgin Islands (U.S.) VI
238 Wallis and Futuna Islands WF
239 Western Sahara EH
240 Yemen YE
241 Yugoslavia YU
242 Zambia ZM
243 Zimbabwe ZW
Appendix page - 11
Form P Guidebook Self Assessment System
Fees forTechnicalServices
%
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
APPENDIX F: AVOIDANCE OF DOUBLE TAXATION AGREEMENTS (DTA) AND WITHHOLDINGTAX RATES ON PAYMENTS TO NON-RESIDENTS AS AT 1ST JULY 2004
No. Country Interest Royalty% %
Fees forTechnicalService
%31 Myanmar** 10 10 10
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
No. Country Interest Royalty% %
Form P Guidebook Self Assessment System
Appendix page -12
Form P Guidebook Self Assessment System
Appendix page -13
A AGRICULTURE, HUNTING AND FORESTRY
01111 Growing of paddy01112 Growing of tobacco01113 Growing of sugar cane01114 Growing of tapioca01115 Rubber estate01116 Rubber smallholdings01117 Oil palm estate01118 Oil palm smallholdings01119 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 purposes01131 Growing of cocoa01132 Growing of tea01133 Growing of coffee01134 Growing of pineapple01135 Growing of banana01136 Growing of pepper01137 Growing of coconut (estates and smallholdings)01138 Growing of durian01139 Growing of other fruits01211 Cattle farming01212 Poultry farming01213 Pig farming01219 Other livestock farming01300 Mixed farming: growing of crops combined with farming of livestock01400 Agricultural and animal husbandry service activities except veterinary activities01500 Hunting, trapping and game propagation including related service activities02001 Logging (except rubber wood logging)02002 Collection of rattan and other jungle produce02003 Charcoal production [when carried out in the forest]02004 Wild sago palm collection02005 Bird’s nest collection02006 Rubber wood logging02009 Forest services n.e.c.
B FISHING
05001 Ocean and coastal fishing05002 Inland fishing05003 Aquaculture05009 Fishing n.e.c.
APPENDIX G : BUSINESS CODE
Form P Guidebook Self Assessment System
Appendix page -14
C MINING AND QUARRYING
10100 Mining of charcoal and lignite; extraction of peat11100 Extraction of crude oil and natural gas11200 Service activities incidental to crude oil and natural gas extraction excluding surveying12000 Mining of uranium and thorium ores13100 Mining of iron ores13201 Mining of tin ores13202 Amang retreatment13203 Mining of copper13204 Mining of gold13205 Mining of bauxite13206 Mining of ilmenite13209 Mining of other non-ferrous metal ores14101 Quarrying of granite14102 Quarrying of limestone14103 Mining of sand and gravel14104 Mining of kaolin [china clay]14105 Mining of ball clay/plastic clay14106 Mining of other clay14107 Mining of barytes14108 Mining of silica sand14109 Quarrying of other rocks n.e.c.14211 Extraction of guano and phosphate rock14219 Mining of other chemical and fertilizer minerals14220 Extraction of salt14290 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 products15119 Production, processing and preserving of other meat products15120 Processing and preserving of fish and fish products15131 Pineapple canning15139 Canning and preserving of other fruits and vegetables15141 Manufacture of coconut oil15142 Manufacture of crude palm oil15143 Manufacture of refined palm oil15144 Manufacture of palm kernel oil15149 Manufacture of other vegetable and animal oils and fats
MANUFACTURE OF DAIRY PRODUCTS
15201 Manufacture of ice-cream15202 Manufacture of condensed, powdered and evaporated milk15209 Manufacture of other dairy products
Form P Guidebook Self Assessment System
Appendix page -15
Manufacture of grain mill products, starches and starch products, and prepared animal feeds
15311 Rice milling15312 Flour milling15319 Manufacture of other flour/grain mill products15321 Manufacture of starch15322 Manufacture of glucose and glucose syrup, maltose15323 Manufacture of sago and tapioca flour/products15329 Manufacture of other starch products15330 Manufacture of prepared animal feeds
Manufacture of other food products
15411 Manufacture of biscuits and cookies15412 Manufacture of bread, cake and other bakery products15420 Manufacture of sugar15431 Manufacture of cocoa products15432 Manufacture of chocolate products and sugar confectionery15440 Manufacture of macaroni, noodles and similar products15491 Manufacture of ice (excluding dry ice)15492 Manufacture of coffee15493 Manufacture of tea15494 Manufacture of spices and curry powder15495 Manufacture of nut and nut products15496 Manufacture of sauces including flavouring extracts such as monosodium glutamate15497 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 materials15520 Manufacture of wines15530 Manufacture of malt liquors and malt15541 Manufacture of soft drinks15542 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 textiles17112 Man-made fibre spinning; weaving of textiles17121 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 apparel17220 Manufacture of carpets and rugs17230 Manufacture of cordage, rope, twine and netting17291 Handicraft spinning and weaving17299 Manufacture of other textiles n.e.c.
Form P Guidebook Self Assessment System
Appendix page -16
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 clothings18102 Custom tailoring and dressmaking18109 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 leather19120 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 wood20211 Manufacture of veneer sheets and plywood20212 Manufacture of laminboard, particle board and other panels and board20220 Manufacture of builders’ carpentry and joinery20230 Manufacture of wooden and cane containers20291 Manufacture of charcoal20299 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 paperboard21020 Manufacture of corrugated paper and paperboard and containers of paper and paperboard21091 Manufacture of carbon papers21092 Manufacture of envelopes, letter cards, correspondence cards or plain postcards21093 Manufacture of toilet papers, cleansing tissues, towels, serviettes21094 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 babies21096 Manufacture of gummed and adhesive paper in strips or rolls and labels, wallpaper21097 Manufacture of effigies, funeral paper goods, joss papers21099 Manufacture of other articles of paper and paperboard n.e.c.
Publishing
22110 Publishing of books, brochures, musical books and other publications22120 Publishing of newspapers, journals and periodicals22130 Publishing of recorded media excluding reproduction of recorded media (22300), motion picture and video
production (92111) and computer software (72200)22190 Other publishing
Form P Guidebook Self Assessment System
Appendix page -17
Printing and service activities related to printing
22210 Printing22220 Service activities related to printing (including binding)
Reproduction of recorded media
22300 Reproduction of recorded media [including record, video, computer tapes, software, film excludingrecording or taping of sound (92492)]
Manufacture of coke, refined petroleum products and nuclear fuel
23100 Manufacture of coke oven products23200 Manufacture of refined petroleum products23300 Processing of nuclear fuel
Manufacture of chemicals and chemical products
24111 Manufacture of industrial gases, whether compressed, liquefied or in solid state24119 Manufacture of other basic industrial chemicals except fertilizers and nitrogen compounds24120 Manufacture of fertilizers and nitrogen compounds24130 Manufacture of plastics in primary forms and of synthetic rubber
Manufacture of other chemical products
24210 Manufacture of pesticides and other agrochemical products24221 Manufacture of paints, varnishes and similar coatings and mastics24222 Manufacture of printing ink24230 Manufacture of pharmaceuticals, medicinal chemicals and botanical products24240 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 tubes25112 Retreading and rebuilding of rubber tyres25191 Rubber remilling and latex processing25192 Rubber smokehouses25193 Manufacture of rubber gloves25199 Manufacture of other rubber products n.e.c.
Manufacture of plastic products
25201 Manufacture of plastic blow moulded products25202 Manufacture of plastic extruded products25203 Manufacture of plastic bags and films25204 Manufacture of plastic product rigid fibre reinforced25205 Manufacture of plastic foam products25206 Manufacture of plastic injection moulded components25209 Manufacture of other plastic products n.e.c.
Form P Guidebook Self Assessment System
Appendix page -18
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 ware26920 Manufacture of refractory ceramic products26930 Manufacture of structural non-refractory clay and ceramic products26941 Manufacture of hydraulic cement26942 Manufacture of lime and plaster26951 Manufacture of ready-mix concrete26959 Manufacture of other articles of concrete, cement and plaster26960 Cutting, shaping and finishing of stone26990 Manufacture of other non-metallic mineral products, n.e.c.27100 Manufacture of basic iron and steel products27201 Tin smelting27209 Manufacture of other basic precious and non-ferrous metals27310 Casting of iron and steel27320 Casting of non-ferrous metal
Manufacture of fabricated metal products
28110 Manufacture of structural metal products28120 Manufacture of tanks, reservoirs and containers of metal28910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy28920 Treatment and coating of metals, general mechanical engineering on a fee or contract basis28930 Manufacture of cutlery, hand tools and general hardware28991 Manufacture of tin cans and metal boxes28992 Manufacture of wire, wire products and metal fasteners28993 Manufacture of brass, copper, pewter and aluminium products28999 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 engines29120 Manufacture of pumps, compressors, taps and valves29130 Manufacture of bearings, gears, gearing and driving elements29140 Manufacture of ovens, furnaces and furnace burners29150 Manufacture of lifting and handling equipment29191 Manufacture of air-conditioning, refrigerating and ventilating machinery29199 Manufacture of other general purpose machinery n.e.c.
Manufacture of special purpose machinery
29210 Manufacture of agriculture and forestry machinery29220 Manufacture of machine tools29230 Manufacture of machinery for metallurgy29240 Manufacture of machinery for mining, quarrying and construction29250 Manufacture of machinery for food, beverage and tobacco processing29260 Manufacture of machinery for textile, apparel and leather production29270 Manufacture of weapons and ammunition29290 Manufacture of other special purpose machinery n.e.c.29300 Manufacture of domestic appliances n.e.c. (Example : refrigerator, washing machine, oven, etc.)
Form P Guidebook Self Assessment System
Appendix page -19
Manufacture of office, accounting and computing machinery
30001 Manufacture of office and accounting machinery30002 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 wires31302 Manufacture of electric power cables and wires31309 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 equipment31600 Manufacture of domestic appliances31900 Manufacture of other electrical equipment n.e.c.
Manufacture of electronic valves and tubes and other electronic components
32101 Manufacture of semi-conductor devices32102 Manufacture of electronic valves and tubes and printed circuit boards32109 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 telegraphy32300 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, navigatingand other purposes except optical instruments
33110 Manufacture of medical and surgical equipment and orthopaedic appliances33120 Manufacture of instruments and appliances for measuring, checking, testing, navigating and other purposes,
except industrial process control equipment33130 Manufacture of industrial process control equipment
Manufacture of optical instruments and photographic equipment
33201 Manufacture of optical instruments33202 Manufacture of photographic equipment
Form P Guidebook Self Assessment System
Appendix page -20
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 ships35120 Building and repairing of pleasure and sporting boats35200 Manufacture of railway and tramway locomotives and rolling stock35300 Manufacture of aircraft and spacecraft
Manufacture of transport equipment
35910 Manufacture of motor cycles35920 Manufacture of bicycles and invalid carriages35990 Manufacture of other transport equipment n.e.c.
Manufacture of furniture
36101 Manufacture of wooden and cane furniture36102 Manufacture of metal furniture36109 Manufacture of other furniture, except stone, concrete or ceramic
Manufacturing n.e.c.
36910 Manufacture of jewellery and related articles36920 Manufacture of musical instruments36930 Manufacture of sports goods36940 Manufacture of games and toys36991 Manufacture of brooms, brushes and mops36992 Manufacture of pens, pencils, office and artists’ supplies36993 Manufacture of umbrella36999 Other manufacturing n.e.c.
Recycling of metal waste and scrap
37101 Recycling of tin37109 Recycling of other metal waste and scrap37201 Recycling of textile fibres37202 Recycling of rubber37209 Recycling of other non-metal waste and scrap
Form P Guidebook Self Assessment System
Appendix page -21
E ELECTRICITY, GAS AND WATER SUPPLY
40100 Production, collection and distribution of electricity40200 Manufacture of gas, distribution of gaseous fuels through mains40300 Steam and hot water supply41000 Collection, purification and distribution of water
F CONSTRUCTION
Site preparation
45101 Demolition or wrecking of buildings and other structures and its clearance work45102 Land preparations work45103 Preparation of mineral properties and sites except oil and gas sites45104 Land reclamation work45109 Other site preparations n.e.c.
Building of complete constructions or parts thereof; and civil engineering
45201 Residential buildings45202 Non-residential buildings45203 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 projects45205 Communication and power line45206 Sports facilities including stadium, golf course, etc.45209 Other civil engineering
Building installation (including repairs)
45301 Plumbing, sewage and sanitary installation work45302 Electrical wiring and fitting work45303 Fencing and railing construction work45304 Lift and escalator construction work45305 Gas fitting construction work45306 Fire protection, security alarm and telecommunication systems installation work45307 Heating, ventilation, air conditioning and refrigeration work45309 Other building installation works n.e.c.
Building completion (including repairs)
45401 Building completion works45402 Painting and decorating45403 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
Form P Guidebook Self Assessment System
Appendix page -22
G WHOLESALE AND RETAIL TRADE
Sale of motor vehicles
50101 Wholesale of cars, vans and 4-wheel drives - new50102 Wholesale of cars, vans and 4-wheel drives - used50103 Wholesale of industrial and commercial vehicles - new50104 Wholesale of industrial and commercial vehicles - used50109 Wholesale of other motor vehicles n.e.c.50111 Retail sale of cars, vans and 4-wheel drives - new50112 Retail sale of cars, vans and 4-wheel drives - used50119 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 drives50202 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 drives50302 Wholesale of parts and accessories for industrial and commercial vehicles50303 Retail sale of parts and accessories for motor vehicles50401 Wholesale of motorcycles and related parts and accessories50402 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 rubber51212 Wholesale of palm oil51213 Wholesale of livestock51214 Wholesale of lumber and timber51215 Wholesale of trees, shrubs potted51219 Wholesale of other agricultural products n.e.c.51221 Wholesale of meat, poultry and eggs51222 Wholesale of fish and other seafood51223 Wholesale of fruits51224 Wholesale of vegetables51231 Wholesale of rice, other grains, flour and sugar51232 Wholesale of dairy products51233 Wholesale of confectionery51234 Wholesale of biscuits, cakes, bread and other bakery products51235 Wholesale of coffee, tea and other beverages
Form P Guidebook Self Assessment System
Appendix page -23
51236 Wholesale of soft drinks and mineral water51237 Wholesale of beer, wines and spirits51238 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 blankets51312 Wholesale of footwear51321 Wholesale of sports goods and athletic goods and equipment51322 Wholesale of bicycles and parts thereof51323 Wholesale of games and toys51324 Wholesale of travelling and leather goods (except leather footwear and clothing)51325 Wholesale of handicrafts and artificial flowers51326 Wholesale of cut flowers and plants51391 Wholesale of pharmaceutical, orthopaedic and medical goods, perfumery, cosmetics and toiletries51392 Wholesale of books, newspapers, magazines and stationery51393 Wholesale of jewellery, watches, clocks and silverware51394 Wholesale of photographic equipment and supplies51395 Wholesale of optical goods51396 Wholesale of household hardware, kitchenware, chinaware, glassware, ornaments, etc.51397 Wholesale of household appliances, radio and television equipment, musical instruments, records and music
tapes51398 Wholesale of furniture, furnishings, wallpaper and floor coverings51399 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 gas51419 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 metals51431 Wholesale of logs, sawn timber, plywood, veneer and related products51432 Wholesale of construction materials, builders’ hardware, plumbing and heating equipment and supplies51491 Wholesale of fertilizers51492 Wholesale of metal scraps51493 Wholesale of non-metal materials51499 Wholesale of other intermediate products, waste and scrap n.e.c.
Wholesale of machinery, equipment and supplies
51511 Wholesale of telecommunication equipment and accessories51512 Wholesale of electrical and electronic components and wiring accessories51520 Wholesale of office machinery and business equipment (Example: cash register)51530 Wholesale of computer hardware, software and peripherals51591 Wholesale of industrial, agricultural, construction and civil engineering machinery and equipment51592 Wholesale of lifts, escalators, air conditioning, security and fire fighting equipment51593 Wholesale of marine and aircraft equipment and accessories and other transport equipment n.e.c.
Form P Guidebook Self Assessment System
Appendix page -24
51599 Wholesale of other machinery and equipment n.e.c.
Other wholesale
51911 Wholesale trade in aquarium fishes, pet birds and animals51912 Wholesale of animal/pet food51913 Wholesale of leather and PVC material51915 Wholesale trade in paper, cellophane products, packaging materials51916 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 stores52112 Supermarket52113 Mini market52114 Convenience stores52191 Department stores52192 Department store and supermarket52193 News agent and miscellaneous goods stores52199 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 seafood52213 Retail sale of fruits52214 Retail sale of vegetables52221 Retail sale of rice, flour and other grains52222 Retail sale of confectionery (sweets, etc.)52223 Retail sale of biscuits, cakes, bread and other bakery products52224 Retail sale of beer, wine and spirits52225 Retail sale of soft drinks52226 Retail sale of tea, coffee and other beverages52227 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 articles52321 Retail sale of textiles, linens, towels, blankets, etc.52322 Retail sale of articles of clothing, articles of fur and clothing accessories52323 Retail sale of footwear52324 Retail sale of leather goods and travel accessories52331 Retail sale of household utensils, kitchenware, chinaware, glassware, ornaments, etc.52332 Retail sale of electrical household appliances, radio and television equipment52333 Retail sale of household furniture and furnishings
Form P Guidebook Self Assessment System
Appendix page -25
52334 Retail sale of lighting and lighting accessories52339 Retail sale of household appliances articles and equipment n.e.c.52340 Retail sale of hardware, paint and glass52351 Retail sale of sports goods52352 Retail sale of bicycles52353 Retail sale of games and toys52354 Retail sale of musical instruments, music tapes, records, compact discs and video tapes52355 Retail sale of aquarium fishes52356 Retail sale of pet birds and animals and pet food52359 Retail sale of other recreational goods52360 Retail sale of computers, computer equipment and supplies, non-customized software and printers52370 Retail sale of telecommunication equipment52381 Retail sale of photographic equipment52382 Retail sale of spectacles and other optical goods52383 Retail sale of scientific and precision equipment52391 Retail sale of office supplies and equipment52392 Retail sale of watches, clocks, jewellery and silverware52393 Retail sale of liquified petroleum gas (cooking gas)52394 Retail sale of books, magazines, newspapers and stationery52395 Retail sale of flowers and other plants52399 Other retail sale in specialized stores n.e.c.
Retail sale of second-hand goods in stores
52401 Retail sale of second-hand books52402 Retail sale of second-hand electrical and electronic goods52403 Pawnshops52404 Retail sale of antique52409 Retail sale of second-hand goods n.e.c.
Retail sale not in stores
52511 Retail sale via mail order houses52512 Retail sale via direct selling52520 Retail sale via stalls and markets52590 Other non-store retail sale n.e.c.
Repair of personal and household goods
52601 Repair of footwear and other leather goods52602 Repair of electrical appliances and electronic goods52603 Repair of watches, clocks and jewellery52604 Repair of bicycles52609 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
Form P Guidebook Self Assessment System
Appendix page -26
55102 Camping sites and other provision of short-stay accomodation
Restaurants, bars dan canteens
55211 Restaurants and restaurants cum night clubs55212 Fast food restaurants55213 Coffee shops55214 Cafes, snack bars (includes lunch counters and refreshment stands55215 Canteens55216 Food caterers55217 Pubs, bars, coffee houses, cocktail lounges and karaoke55219 Eating and drinking places n.e.c.55221 Food stalls/hawkers55222 Drink stalls/hawkers55223 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 service60213 School bus service60214 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 services60229 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 ferries61102 Freight transportation by sea-going and coastal water vessels61103 Towing and pushing services61109 Other sea and coastal water transport n.e.c.
Inland water transport
61201 Boat and sampan passenger transport service61202 Inland water freight transport service61209 Other inland water transport n.e.c.
Scheduled air transport
62101 Passenger airline services - domestic and international
Form P Guidebook Self Assessment System
Appendix page -27
62109 Other scheduled air transport n.e.c. (Example: helicopter services)
Non-scheduled air transport
62201 Rental services of aircraft with or without operator/aircraft chartering62209 Other non-scheduled air transport n.e.c.
Supporting and auxiliary transport activities; activities of travel agencies
63011 Stevedoring services63019 Other cargo handling services n.e.c.63020 Storage and warehousing services63031 Railway operation services63032 Operation of parking facilities for motor vehicles63033 Highway, bridge and tunnel operation services63034 Vessel salvage and refloating services63035 Port operation services63036 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 service63049 Other activities of travel agencies and tour operators, and tourist assistance activities n.e.c.63091 Activities of freight forwarding/forwarding agencies63092 Activities of shipping agencies63099 Activities of other transport agencies n.e.c.
Post and courier activities
64110 National postal service64120 Courier activities other than national post activities
Telecommunications
64201 Telephone services (public and mobile)64202 Television and radio transmission services64203 Data communications service (including network operation)64204 Paging service64209 Other telecommunications services n.e.c.
J FINANCIAL INTERMEDIATION
Monetary intermediation
65110 Central banking65191 Commercial banks65192 Offshore banks65193 Merchant banks65194 Finance companies65195 Discount houses65196 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)
Appendix page - 28
Form P Guidebook Self Assessment System
65199 Other finance n.e.c.
Other financial intermediation
65910 Financial leasing companies65921 Factoring companies65922 Credit card services65929 Other credit services n.e.c.65991 Holding companies65992 Investment companies65993 Nominee companies65994 Unit trusts
Insurance and pension funding, except compulsory social security
66010 Life insurance (including life reinsurance)66021 Provident funding66022 Pension funding
General insurance (including reinsurance)
66031 Marine, aviation and transit insurance66032 Motor vehicle insurance66033 Fire and other property damage insurance66034 Accident and health insurance66035 Freight insurance66039 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 brokers67122 Commodity brokers and dealers67123 Gold bullion dealers67129 Other financial futures brokers and dealers67191 Foreign exchange service67192 Financial consultancy service67199 Activities auxiliary to finance n.e.c.
Activities auxiliary to insurance and pension funding
67201 Insurance brokerage and agency service67202 Insurance adjusting service67209 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
Appendix page - 29
Form P Guidebook Self Assessment System
70102 Real estate operations70200 Real estate activities on a fee or contract basis
Rental of transport equipment
71111 Private cars for hire71112 Rental of motorcycles71113 Rental and leasing of lorries, trucks, trailers and containers71114 Rental and leasing of caravans and campers71119 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 equipment71220 Rental of construction and civil engineering machinery and equipment71230 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 supplies71302 Rental of furniture71303 Rental of video tapes (including compact discs and laser discs)71304 Rental of theatrical equipment71305 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 consultancy72200 Software consultancy and supply72300 Data processing service72400 Database activities (including database development, data storage and data preparation)72500 Maintenance and repair or office, accounting and computing machinery72900 Other computer related activities
Research and experimental development on natural sciences and engineering
73101 Research and experimental development services on physical sciences73102 Research and experimental development services on chemistry and biology73103 Research and experimental development services on engineering and technology73104 Research and experimental development services on agricultural sciences73105 Research and experimental development services on medical sciences and pharmacy73109 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 psychology73202 Research and experimental development services on economics73203 Research and experimental development services on law
Form P Guidebook Self Assessment System
Appendix page -30
73204 Research and experimental development services on linguistics and other languages73209 Research and experimental development services on other social sciences and humanities
Legal, accounting, book-keeping and auditing activities; tax consultancy; market research and public opinionpolling; business and management consultancy
74110 Legal services74120 Accounting, book-keeping and auditing activities; tax consultancy74130 Market research and public opinion polling74141 Estate management consultancy services74142 General management consultancy services74143 Public relations consultancy services74144 Project management consultancy services74149 Other business and management consultancy services n.e.c.
Architectural, engineering and other technical activities
74211 Architectural consultancy services74212 Engineering consultancy services74213 Land and quantity surveying consultancy services74219 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 services74920 Investigation and security services74931 Building cleaning services74932 Disinfecting and exterminating services74940 Photographic services (commercial and consumer)74950 Packaging services on a fee or contract basis74991 Telephone answering services74992 Bill collecting, credit rating, direct mailing, mail advertisingand similar activities74993 Agency activities for engagements in entertainment or sports attractions74994 Duplicating services74999 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 activities75121 Administrative educational services75122 Administrative healthcare services75123 Administrative housing and local government services75124 Administrative recreational, cultural, arts and sports services75125 Administrative religious affairs services
Form P Guidebook Self Assessment System
Appendix page -31
75129 Other community and social affairs services75131 Domestic and international trade affairs75132 Agriculture and rural development affairs75133 Primary industries affairs75134 Public works affairs75135 Transport affairs75136 Energy, telecommunication and postal affairs75137 Tourism affairs75138 Human resource affairs75139 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 affairs75220 Military and civil defence services75231 Police service75232 Prison service75233 Immigration service75234 National registration service75235 Judiciary and legal service75236 Fire-fighting service75239 Other public order and safety affairs related services75300 Compulsory social security activities
M EDUCATION
80101 Nurseries and kindergartens80102 Primary schools80210 General secondary education80211 Primary and secondary schools80220 Technical and vocational secondary education80301 College and university education80302 Commercial and other technical institutes80303 Nursing schools80901 Driving schools80902 Music and dancing schools80909 Adult and other vocational education n.e.c.
N HEALTH AND SOCIAL WORK
Human health activities
85110 Hospital services85121 Medical services; example: private clinics (excluding hospital services and paramedic services such as midwife)85122 Dental services85191 Nursing home services85192 Physiotherapy and occupational therapy services85193 Herbalists and homeopathy services85194 Ambulance services
Form P Guidebook Self Assessment System
Appendix page -32
85199 Human health services n.e.c.
Veterinary activities
85200 Veterinary services
Social work activities
85311 Welfare services for children (Example: orphanage)85312 Services of homes for the aged85313 Women’s refuge operations85314 Juvenile homes services85315 Home for the handicapped operations85316 Drug rehabilitation homes services85319 Other social work with accomodation85321 Counseling service85322 Alcoholics anonymous society operations85324 Voluntary welfare services for the collection and allocation of funds for welfare purposes85325 Child day care service85329 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 activities90002 Refuse disposal services90003 Industrial waste collection and disposal services
Activities of business, employers and professional organizations
91110 Activities of business and employers’ organizations91120 Activities of professional organizations91200 Activities of trade unions91910 Activities of religious organizations91920 Activities of political organizations91991 Civic betterment and community facility support services (including rotary club)91992 Special group advocacy services91993 Services provided by youth associations91999 Other services provided by membership organizations n.e.c.
MOTION PICTURE, RADIO, TELEVISION AND OTHER ENTERTAINMENT ACTIVITIES
92111 Motion picture and video production92112 Motion picture and video distribution92120 Motion picture projection92131 Production of radio programmes92132 Production of television programmes
Form P Guidebook Self Assessment System
Appendix page -33
92141 Theatrical producer, singer group band and orchestra entertainment services92142 Services provided by authors, composers, sculptors, entertainers and other individual artists92149 Ancillary theatrical services n.e.c.92191 Circus, amusement park and similar attraction services92192 cabarets, discotheques and karaoke lounges92199 Other entertainment activities n.e.c.
News agency activities
92201 Printed news supply services92202 Picture supply services92209 Other news agency services
Library, archives, museums and other cultural activities
92310 Library and archives activities92320 Museum activities and preservation of historical site and buildings92330 Botanical and zoological gardens and nature reserves activities
Sporting and other recreational activities
92411 Activities of country and golf clubs92412 Activities of water sports and recreation clubs except country and golf clubs92413 Equestrian clubs92414 Sports event promotions and organizations92415 Sports facility operations services92419 Other sporting services92491 Casting activities [motion pictures, television or theatre productions, recording studios]92492 Recording or taping of sound92493 booking agency activities [in connection with theatrical productions entertainment attractions]92494 Recreation park and beach services92495 Gambling and betting activities92499 Other recreational activities n.e.c.
Other service activities
93010 Washing and (dry-) cleaning of textile and fur products93021 Men’s hair dressing services93022 Ladies’ hair dressing services including services of unisex saloon93023 Beauty services93030 Funeral and related activities93091 Friendship, penpal, matchmaking and dating services93092 Services of massage parlours and health centres (Example: spa, sauna baths)93093 Social escort services93099 Other service activities n.e.c.
Private households with employed persons
95000 Private households with employed persons
Extra-territorial organizations and bodies
99000 Extra-territorial organizations and bodies
NOTE : n.e.c. - not elsewhere classified
Appendix page - 34
Form P Guidebook Self Assessment System
1/2002 Deduction For Bad & Doubtful Debts And 02.04.2002Treatment Of Recoveries
7/2001 Basis Period For Business & Non-Business Source 30.04.2001(Companies)
6/2001 Basis Period For A Business Source (Individuals & 30.04.2001Persons Other Than Companies/Co-operatives)
5/2001 Basis Period For A Business Source 30.04.2001(Co-operatives)
4/2001 Basis Period For A Non-Business Source 30.04.2001(Individuals & Persons Other Than Companies)
3/2001 Appeal against an assessment 18.01.2001
2/2001 Computation Of Initial & Annual Allowances In 18.01.2001Respect Of Plant & Machinery
1/2001 Ownership Of Plant And Machinery For The 18.01.2001Purpose Of Claiming Capital Allowances
8/2000 Wilful Evasion Of Tax And Related Offences 30.12.20007/2000 Providing Reasonable Facilities And Assistance 16.06.2000
6/2000 Keeping Sufficient Records 30.06.2001(Persons Other Than Companies Or Individuals) - Revised
6/2000 Keeping Sufficient Records 01.03.2000(Persons Other Than Companies Or Individuals)
5/2000 Keeping Sufficient Records 30.06.2001(Individuals & Partnerships) - Revised
5/2000 Keeping Sufficient Records 01.03.2000(Individuals & Partnerships)
4/2000 Keeping Sufficient Records 30.06.2001(Companies And Co-operatives) - Revised
4/2000 Keeping Sufficient Records 01.03.2000(Companies And Co-operatives)
3/2000 Basis Period For A Business Source (Individuals & 01.03.2000Persons Other Than Companies/Co-operatives)
2/2000 Basis Period For A Business Source 01.03.2000(Companies & Co-operatives)
1/2000 Basis Period For A Non-Business Source 01.03.2000
Issued/UpdatedNo. Subject Matter Of Public Ruling
5/2004 Double Deduction Incentive On Research Expenditure 30.12.2004
4/2004 Employee Share Option Sheme Benefit 09.12.2004
3/2004 Entertainment Expense 08.11.2004
2/2004 Benefits-In-Kind 08.11.20041/2004 Income From Letting Of Real Property 30.06.20042/2003 “Key-Man” Insurance 30.12.20031/2003 Tax Treatment Relating To Leave Passage 05.08.2003
APPENDIX H : DIRECTOR GENERAL’S PUBLIC RULINGS
Compliance
Yes No
Appendix page - 35
Form P Guidebook Self Assessment System
A12
CP 30
1
✁
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
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,,,
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4
3
2
5
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A1
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Name of Partnership
APPORTIONMENT OF PARTNERSHIP INCOME
PARTICULARS OF PARTNER
Name of Partner
Tax Reference No : OG/SG/TA/TC/TP/F/J/C/CS/D
Identity Card No./Passport No./Company Registration No.
Share Basis of Apportionment
*Original apportionment
*Amended apportionment **Amendment No.
*Enter 'X' in the relevant box State which amendment if there is anyamendment in the current year
Note : Prepare one CP 30 for each partner
PART A : APPORTIONMENT OF BUSINESS INCOME/LOSS
Divisible income/loss
Business 1 Business 2
(Enter "X" if value is negative) (Enter "X" if value is negative)
ADD: PARTNER'S BENEFITS
Allowances, salaries,bonuses, EPF
Withdrawal of stock
Cash withdrawal
Travelling/Accomodation
Benefit of motor vehicles
Telephone
Medical
Fees
General expenses
TOTAL (A2 TO A11)
Interest
1
,,,
Year of Assessment D - Reference No.
)
**
Appendix page - 36
Form P Guidebook Self Assessment System
C1
C2
C3
,,,
A18
A19
A20
A21
A22
A23
D1
D2
D3
D4
D5
D6
D7
D8
B1
B2
B3
C4
A17
A16
A15
A14
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- -
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D
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Business 1
(Enter "X" if value is negative)
Balancing charge
Balancing allowance andCapital allowance
Schedule 7A Allowance
Increased Exports Allowancefor Qualifying Services
Tax Reference No.Partnership 1 Partnership 2
Adjusted Income/loss
(Enter "X" if value is negative) (Enter "X" if value is negative)
Balancing charge
Balancing allowance andCapital allowance
Schedule 7A Allowance
Increased Exports Allowancefor Qualifying Services
PART B : APPORTIONMENT OF DIVIDEND INCOME FROM ORIGINALPARTNERSHIP AND OTHER PARTNERSHIPS
Malaysian DividendsDivisible Dividends Tax deducted
Dividends from countries withavoidance of double taxationagreementDividends from countries withoutavoidance of double taxationagreement
PART C : APPORTIONMENT OF OTHER INCOME
Divisible income Section 110 tax deduction (others)Interest and discounts
Rents, royalties and premiums
Other income not listed
Additions pursuant toparagraph 43(1)(c)
PART D : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS
Qualifying prospecting expenditure - Schedule 4and paragraph 44(1)(b)
Qualifying farm expenditure - Schedule 4Aand paragraph 44(1)(b)
Gift of money to the Government, State Government,local authorities or approved institutions and organisations
Gift of artefacts, manuscripts or paintings
Gift of money to libraries
Gift of money or contribution in kind for providing facilities inpublic places for the benefit of disabled personsGift of money or medical equipment to any healthcarefacility approved by the Ministry of Health
Gift of paintings to the National Art Gallery or anystate art gallery
2
A13 Adjusted income/loss( A1 + A12 ) ,,,
Business 2
(Enter "X" if value is negative)
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