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 Income Tax Issues v3, Anything related to Personal Income Tax

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SUSDavid83
post Jan 3 2014, 07:08 PM, updated 11y ago

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Are you subjected to income tax?
QUOTE
Individu yang mempunyai pendapatan penggajian tahunan melebihi RM25,501 (selepas potongan KWSP) perlu mendaftar fail cukai pendapatan.

Mulai Tahun 2010 individu yang mempunyai pendapatan penggajian tahunan melebihi RM26,501 (selepas potongan KWSP) perlu mendaftar fail cukai pendapatan.

Walau bagaimanapun, mulai Tahun 2013 individu yang mempunyai pendapatan penggajian tahunan melebihi RM30,667 (selepas potongan KWSP) perlu mendaftar fail cukai pendapatan.

Sekiranya pekerja layak dikenakan potongan PCB, pekerja dinasihatkan mendaftar fail cukai pendapatan terlebih dahulu sebelum potongan PCB dibuat.

URL: http://www.hasil.gov.my/goindex.php?kump=5...nit=5000&sequ=2
Next: Preparing personal income tax returns
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Important links
QUOTE
LHDN website: http://www.hasil.gov.my/
e-filing website: https://e.hasil.gov.my/
e-lejar website: http://www.hasil.gov.my/
Tax payment using credit card: http://byrhasil.hasil.gov.my/creditcard/

Sample of e-ledger:
» Click to show Spoiler - click again to hide... «
Critical shortcuts
QUOTE
More important links
QUOTE
Rental income
How to calculate for rental income: http://www.hasil.gov.my/pdf/pdfam/PR4_2011.pdf

Definition of "computer" for RM 3k relief every 3 years starting 2013:
» Click to show Spoiler - click again to hide... «


Previous versions
v1: http://forum.lowyat.net/topic/1840158
v2: https://forum.lowyat.net/topic/1903172

Useful documents
QUOTE
Tax for dividend and distribution
» Click to show Spoiler - click again to hide... «


How to apply for e-filing PIN?
» Click to show Spoiler - click again to hide... «

To make payment for insufficient deduction through PCB
» Click to show Spoiler - click again to hide... «


How to fill tax relief for insurance policy?
» Click to show Spoiler - click again to hide... «


Check for approved/registered institution on donation under Subseksyen 44(6) ACP 1967
URL: http://www.hasil.gov.my/goindex.php?kump=2...1&unit=8&sequ=1

This post has been edited by David83: Mar 24 2015, 01:40 PM
SUSDavid83
post Jan 9 2014, 10:34 PM

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QUOTE(ShadowR1 @ Jan 9 2014, 09:48 PM)
I know that petrol/transport allowance is not taxable, how about standby allowance ?
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If it's classified as BIK in EA form, then it's not taxable.
SUSDavid83
post Jan 9 2014, 11:27 PM

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QUOTE(ShadowR1 @ Jan 9 2014, 11:25 PM)
Im sorry but what BIK means ?
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Benefit in Kind - Section G of the EA form.
SUSDavid83
post Jan 10 2014, 05:17 PM

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QUOTE(realmcord80 @ Jan 10 2014, 05:14 PM)
Just wondering, can govt. tax and sales tax that we are charged can deducted from our income tax?...
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Personal income tax? BE category?
SUSDavid83
post Jan 10 2014, 06:33 PM

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QUOTE(realmcord80 @ Jan 10 2014, 05:22 PM)
Yes...my personal income tax. BE
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Nope. Not possible.
SUSDavid83
post Jan 11 2014, 09:23 AM

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QUOTE(ExHellSing @ Jan 11 2014, 03:13 AM)
Can we relief tax with foreign currency receipt? Eg: USD
And how to fill in the amount?
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Which clause you think it can be fit?
SUSDavid83
post Jan 11 2014, 02:22 PM

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QUOTE(ExHellSing @ Jan 11 2014, 02:10 PM)
Yes. you get my point. Book from Amazon and digital magazine receipt all issued under USD, how to relief these?
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Convert it to MYR.
SUSDavid83
post Jan 12 2014, 02:08 PM

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QUOTE(ronnie @ Jan 12 2014, 12:14 PM)
David83

Can you add this to the front page
user posted image
Source: http://www.hasil.gov.my/pdf/pdfam/Definition_of_computer.pdf
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Done! rclxms.gif
SUSDavid83
post Jan 12 2014, 04:17 PM

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QUOTE(KOHTT @ Jan 12 2014, 04:14 PM)
David,

Why not you ask the moderator to pin this thread. Everyone of us also need to submit tax return and it is an important knowledge for all of us.

Instead of pin the topics such as AKPK Debts and Interbank fund transfer.  doh.gif
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Hi there,

You may propose the idea to the Section moderator.
SUSDavid83
post Jan 19 2014, 07:47 PM

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QUOTE(jobok @ Jan 19 2014, 07:31 PM)
can i claim for ipad?
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The answer is very obvious that tablets including Ipads are not eligible.
SUSDavid83
post Jan 21 2014, 01:08 PM

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QUOTE(titanic_crash @ Jan 21 2014, 11:49 AM)
I have asked LHDN regarding 'pelepasan cukai' for computer.

LHDN reply to me and stated that I-Pad can be categorised as personal computer.
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Ask the LHDN officer to provide B&W regarding this.

With the new guidelines, tablets are no longer eligible for claim as per attached letter in the Post #1
SUSDavid83
post Feb 5 2014, 11:48 PM

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QUOTE(stoppy @ Feb 5 2014, 07:54 PM)
Hi,

"MANFAAT YANG DIKECUALIKAN CUKAI" in section G EA form, if I have a fixed petrol allowance of RM6000 p.a and phone allowance of RM1,800 p.a, can these entire amount declare in section G (as my HR is not sure whether can put into this section)

If yes, do I need to provide supporting receipts? Thanks
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QUOTE(wil-i-am @ Feb 5 2014, 10:54 PM)
Phone allowance no
No need supporting receipts
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Your company HR needs to specify that amount in the EA form.
SUSDavid83
post Feb 6 2014, 08:57 AM

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QUOTE(wil-i-am @ Feb 6 2014, 08:07 AM)
U mean phone allowance is xempted fr tax?
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Read the details under the BIK to understand type of allowances can be included for BIK with allotted max amount.

Details: http://www.hasil.gov.my/pdf/pdfam/PR3_2013.pdf (page 19-20 under 9.2.10. Benefits and monthly bills for fixed line telephone, mobile phone, pager, personal digital assistant (PDA) and subscription of broadband)



This post has been edited by David83: Feb 6 2014, 09:03 AM
SUSDavid83
post Feb 6 2014, 07:09 PM

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QUOTE(Goodygod @ Feb 6 2014, 04:35 PM)
Dear tax Sifus,

I have questions about how my company deduct my income tax from bonus.

I got 2 times bonus in January 2014. each 1 month salary (same amount).
first time income tax deduct rm200++, second time deduct rm700++

May I know how they calculate this? is there any formula for this? why is it different?
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Do your own calculation from the example at:

http://voyager8.blogspot.com/2010/01/how-p...calculated.html
SUSDavid83
post Feb 6 2014, 09:24 PM

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QUOTE(penangmee @ Feb 6 2014, 08:23 PM)
BIK is NOT the same as allowance. Monthly bills paid by employer is considered BIK. Allowances are monies (cash) paid to you, it can be used for any reason-pay bills, buy char koay teow etc . To emphasis again Telefon/transport allowances are forms of cash allowances
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Fixed allowance in the form of cash should be considered as part of income and hence, it's taxable.

Fixed allowance such as OT allowance, shift allowance, off site allowance and etc.
SUSDavid83
post Feb 18 2014, 07:08 PM

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1st March 2014 to 30th April 2014
SUSDavid83
post Feb 20 2014, 09:08 AM

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QUOTE(LostAndFound @ Feb 20 2014, 07:45 AM)
Question - the RM5k deductible for parent's medical expenses can it be used for buying prescription medication (e.g. those for cholesterol etc)? How to prove (i.e. what evidence should I file away)?
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You have to book keeping the receipts.

This post has been edited by David83: Feb 20 2014, 09:08 AM
SUSDavid83
post Mar 3 2014, 08:02 AM

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QUOTE(nevland @ Mar 3 2014, 07:52 AM)
it's supposed to be on postgraduates /master level not bachelor
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Bachelor is also eligible:

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SUSDavid83
post Mar 3 2014, 11:15 AM

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eBE 2013 is updated with PDF format of self explanatory notes.
SUSDavid83
post Mar 3 2014, 12:28 PM

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QUOTE(lenovo_T60 @ Mar 3 2014, 12:16 PM)
Guys,
Any of you start filling 2013 lhdn be form? I notice broadband tax relief taken out from 2013 form.  icon_question.gif
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It has expired in YA2012. That's why it's been taken out.

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