http://www.hasil.gov.my/pdf/pdfborang/Borang_BE_2010_1.pdf

The watermark has vapourised.

The pdf file can now be used to submit forms

All bankslah.
However it is most important to note the the spelling of your name in your tax file is EXACTLY the same as the one in your bank account eg if using bin both must use bin and not one using bin an the other b. Bank will reject.

This post has been edited by penangmee: Apr 6 2011, 11:23 PM

If you don't know what this is, do you think you are qualified to claim it?

http://en.wikipedia.org/wiki/Life_annuity

This post has been edited by penangmee: Apr 10 2011, 12:51 AM

Guess you are the one who did not pass your SPM Suami/Isteri/ Alimoni = Husband OR Wife OR alimony. This relief is for those who are eligible for spouse relief ie spouse not working or opting for combined assessment. Not only for ex wife's. PS alimony is NOT for child support. Child support is not eligible for this relief.

There's still RM 400. rebate to take into account so if you were to work it out the borderline for single individual with minimum reliefs is about RM 25,000.

Yours should be berasingan lah. Your wife income is not liable for tax and NOT tax exempted. Of course you cannot claim the RM3000.00 coz your wife will be claiming her own RM9000 relief thats why her tax payable = RM0.00

Normally Berasingan is the option if spouse income is > RM 3000 per annum

This post has been edited by penangmee: Apr 21 2011, 11:34 PM

http://www.hasil.gov.my/goindex.php?jboran...osi=1&Submit=Go

2011

From your EC

Canlah but only next year

Not necessary Act says up to tertiary not ONLY tertiary .

6.1.5 Further education fees - para. 46(1)(f) ITA
Total deduction: up to a maximum of RM5,000.
Details:
i. The individual must have expended fees for any course of study
undertaken by him up to tertiary level (up to post graduate level) in
any institution in Malaysia, recognised by the Government of
Malaysia;
ii. The course must be undertaken for the purpose of acquiring
technical, vocational, industrial, scientific or technology skills or
qualifications.
iii. Scientific skills means the study of the nature or behaviour of the
material and physical universe such as studies in the field of
biology, physics, chemistry mathematics, IT, engineering and
medicine.
iv. Studies do not include studies in political sciences or social
sciences. Courses such as management, accountancy and finance
do not qualify as courses of study qualifying for the above
deduction.

2nd addendum

2. Deduction for further education fees - paragraph 46(1)(f), ITA 1967

2.1 Prior to year of assessment 2006, a resident individual is entitled to claim a
deduction of up to RM5,000 on the amount of fees expended for
undertaking selected courses of study up to tertiary level in any local
institution recognised by the Government. With effect from year of
assessment 2006, these selected courses of study can also be undertaken
in any professional body in Malaysia approved by the Minister of Finance.
2.2 With effect from year of assessment 2006, the scope of courses eligible for
deduction is also extended to include professional courses up to tertiary
level in accountancy and law. These professional courses can be
undertaken in any local institution recognised by the Government or in any
professional body in Malaysia approved by the Minister of Finance.
2.3 With effect from year of assessment 2007, the scope of courses eligible for
deduction is further extended to include courses in Islamic financing which
are approved by Bank Negara Malaysia or Securities Commission. These.....

In general -Section 33

Extract from H K - 2 : C O M P U TAT I O N O F S TAT U T O RY I N C O M E F R O M E M P L O Y M E N T

F. TOTAL GROSS EMPLOYMENT INCOME (A to E)
LESS:
G. Subscriptions to professional bodies
H. Entertainment expenditure
(restricted—section 38A)
J. Travelling expenditure

sos
http://www.hasil.gov.my/pdf/pdfam/BE2010_Guidebook_2.pdf

Go thru the Guide properly. Prof SUBSCRIPTIONS have no limit- deduct from gross employment directly.

Education fees are completely different. This is to improve your academic qualifications, The deduction are in
D5 of the BE form. If you are unable to spot the difference , fork out and pay for profesional services from tax agent.

No, Dividends from REIT taxed at sourced and the tax is final i.e you will not be able to claim back the tax deducted.

Original question is ' Do we[[COLOR=red] ..' So I was answering the ORIGINAL question. Non resident companies are irrelevant to the original question.

This is the form you want

http://www.hasil.gov.my/pdf/pdfborang/PCB2II_Pin2005_2.pdf

PENYATA BAYARAN CUKAI OLEH MAJIKAN PCB 2(II)-Pin .2005
Kepada : Tarikh: ___________
Ketua Pegawai Eksekutif / Ketua Pengarah Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri
Cawangan Pungutan
__________________________
__________________________
__________________________
Tuan,
Potongan Cukai Yang Dibuat Dalam Tahun _______________________________________
Nama Pekerja _______________________________________
No. Kad Pengenalan _______________________________________
No. Fail Cukai Pendapatan _______________________________________
No. Pekerja _______________________________________
No. Rujukan Fail Majikan ( E ) _______________________________________
Dengan hormatnya saya merujuk kepada perkara di atas.
2. Potongan-potongan yang telah dibuat bagi pekerja dalam tahun semasa _______ adalah seperti berikut :
Bulan
PCB CP 38 PCB CP 38 PCB CP 38
Januari
Februari
Mac
April
Mei
Jun
Julai
Ogos
September
Oktober
November
Disember
Jumlah
3. Potongan-potongan yang telah dibuat bagi pekerja untuk tahun kebelakangan adalah seperti berikut :
Jenis Bulan Tahun Amaun PCB No. Resit Tarikh Resit
Pendapatan
Sekian, dimaklumkan.
Yang benar,
____________________________ __________________________________
(Cop Rasmi Syarikat / Majikan)
Nama: ________________________