1) Form B, due date 30 june
2)i) - apportion out the INTEREST only. eg. your house has 3 rooms, ur business assume to use 1 room. so its 1/3, it depends how you explain to the tax officer. paying rental, messy because its another source of income and another set of computation need to show tax officer when they audit you.
ii) Messy, unless you get yourself and accountant or tax agent. because of the hire purchase, CA claim rules etc etc.
iii) Parketing ticket = as other forumer said, identify them, then its 100%. if you are lazy to do so, just claim 2/3 of it as business use, 1/3 as personal use. same goes to toll.
as for petrol, sorry to say theres no 100% for you, max 2/3 is for business 1/3 for personal use. IN ADDITION, you can add in upkeep for your car, well same 2/3 biz use 1/3 personal rules apply too.
iv) this 1 ar....to be safe, dont add lor.... if you really want then 50% max, dont 100%... because entertainment is too general in the eye of LHDN.
v) yes, electricity bill of your house. but same rules apply here, apportion according to % as your rental or loan interest.

as long as you have business income, you are consider Form B and due date 30th June. if you are doing E-filing is easier since all you need to do is click on Form B instead of getting the physical form B

too bad to hear tat, capital allowance would be CA. as i have mention, if ur asset is under hire purchase i would advice u to get an tax agent or accountant becoz it is very messy to calculate CA for under HP.

if u know how depreciation works, CA is actually the same thing but the % is fixed by LHDN and an additional initial allowance (IA) 20% for almost every class of assets.

for example, computer annual allowance(AA) is 40%, you buy a pc for 4k

1st year total CA = IA 20% + AA 40%
4k x 20% = 800
4k x 40% = 1600
total year 1 CA = 2400

2nd year total CA = AA 40% only, no more IA
so its
4k x 40% = 1600

so ur accumulated CA claim = 4k for second year and fully claimed ur CA for ur computer.


**** there are certain rules applies to motor vehicle and property can not claim CA unless u r a manufacturer.

This post has been edited by klthor: Jul 7 2014, 09:39 AM

i have never deal with tax which miss the CA 1st year, however u can still claim it in subsequent years but NOT 2013 CA + 2014 CA, its just a delay meaning u will fully claim ur CA one year later.

as for the rates, i suppose u can obtain them from LHDN website. but generally other than computer equipment, most of the asset AA is 20%. besides, u have to be careful when claiming CA not all assets can claim CA. i will just point out a few, things like renovation will be tricky as well as motor vehicle and motor vehicle on hire purchase will be tricky too, and property eg. shoplot is not qualified to claim.