that means whether are you following the Public Ruling, therefore you must tick yes!

Q1 =
no need to declare in e-BE because those are exempted income

Q2 =
below your Pendapatan Aggregat/Aggregate Income, you will see "TOLAK: Derma dan Hadiah/LESS :Donations and Gifts" then press klik di sini/click here, put your amount into Hadiah wang kepada institusi atau organisasi diluluskan/Gift of money to approved institutions or organisations




partnership business fills in Form P & yourself should fill in Form B or e-B
In your e-B, Partnership income is 30k due to 2 partners sharing 60k, employment income is 60k = 90k total income then deduct your reliefs bla bla bla

about the 30k that you never took out from the partnership, even though you never draw those money but the P&L Account shows that your partnership is having profit, just a matter of when can you get the money

This post has been edited by nothingz: Apr 23 2009, 07:23 PM

i just read the budget book 2009, got such clause? or it was announced in the mini budget?

all these while also have to report to the income tax, just some people don't bother to file in only

cannot

rental received would be subjected to income tax

however, rental paid would be deductible only if you are renting that premise to run your business. that means the expenses is set off against the business income

tax exempt or single tier dividends no need to declare

that 15% withholding tax is final tax as stated in budget book 2007 therefore that income no need to declare in your Form B

business income = 30 June
no business income = 30 April

i thought auto calculation only available online?

business income filing date is by end of june, so the payment date also by end of june

PCB is an amount deducted directly by your employer every month from your salary, usually those with monthly income RM2500 or above

those HK working sheets are not necessary, except for HK-3 Dividends. you can fill in as you like for your own reference

all the income amount that you see in your EA Form shall be included in the Pengajian slot, except for exempted income

This post has been edited by nothingz: Apr 25 2009, 05:18 PM

those 3 steps are correct. if you use e-filing, the layout would be slightly different compare with your original paper form but nevermind there is an advantage of the e-filing system because in case your calculation is wrong, you would notice it in the Summary Of Tax provided in the e-filing system

follow the amount stated in the EA Form, in case you don't have, it's the total of the amount of KWSP deducted from your salary from Jan-Dec 2008

just follow the amount stated in the EA Form rather than making yourself headache to reconcile the figure. In case there is mistake in the EA Form, your boss would be blamed instead of you, and i think you won't be penalised since it was not your mistake.

However if the figure is 4000 but stated in 400 in your EA Form, then you should consult the one who prepares the EA Form

payment and submission date are the same

sometimes if the gross figures for income are in decimal then just round it up. However those balance of tax/Section 110 credits, you cannot round them up because those are provided with decimal points

once IRB do a field audit on you, you have no place to run

yes

only at LHDN main page, after logging in, it's ok

somemore it's almost the end of the month/due date...

Bonus 2007 and EPF put it into INCOME OF PRECEDING YEARS NOT DECLARED

i think the PCB amount for Bonus 2007 has been included in the EA Form PCB section there, isn't it?

actually there's no difference, in the end it will come out with the same figures.

even if you want to put the PCB amount separately, where are you going to put the PCB amount in the "INCOME OF PRECEEDING YEARS NOT DECLARED"? there are only 4 columns available and nothing mentioned about the PCB amount.

for what i usually do, the PCB amounts will be added up to put in the Scheduler Tax Deduction slot. Then you calculate your tax for 2008 and the revised computation for 2007. Nett off the balance of tax to be paid/refund between 2007 & 2008 then pay the balance/wait for refund. so far IRB accepts it

This post has been edited by nothingz: Apr 27 2009, 04:29 PM