1/3 is the norm i guess, this 1 u dun have to prove the ration. if you wanna apportion 100% to business use only, then u have to prove it.

2 EA. u have to combine urself.

next year bro, unless ur salary is for dec'13

sorry to say, the forumer is incorrect. it is taxable even if its not a cash. imagine Company giving out a house/car instead of cash bonus, taxable ? the answer is yes. Income tax is NOT based on cash only, else it will be called Cash Received Tax, not Income Tax. sigh, tired with half cooked answers.

for your case, i suppose you already done your Borang E. if its included in Borang E, then fill it in ur Company account, if not better do not disclose these non-cash incentive and you urself have to bear the tax instead of transferring to the employee. but theres loop holes of course. but end of the day, its either if the Company can deduct, meaning the staff have to disclose and kena tax, if the Company cannot deduct then the staff do not have to kena (that is the norm of income tax basically).

This post has been edited by klthor: Mar 24 2014, 03:47 PM

as an employer, u will need to prepare Borang E and EA for your staff. and the deal date is 31 march if im not mistaken.

as for Employer it will be inside your tax computation, may it be staff incentive, bonus, gratuity whatever you name it.

as for employee side, it will falls under Paragraph 13(1)(a) which is same category as salary, wages, leave pay, bonus, gratuity. because your Laptop is consider convertible into money, meaning your staff can sell that laptop to get the money.

by the way, if i were you. i would rather buy that laptop as company asset, and then give it to ur staff to for office use (meaning when he resign, he has to return the laptop to you). that way, u save tax and your staff would not be taxed. win win situation.

welcome, proper tax planing is encouraged.

for those who likes to juggler around with allowance, it is taxable. however you can deduct those allowances with expenses, example petrol allowance month RM1k and u have your petrol receipt of 1.5k... meaning u can deduct all the rm1k out, but not tat rm500 from your income. so hope this will give a bit of light for you guys who do not understand why allowance is listed in ur EA form.

This post has been edited by klthor: Mar 27 2014, 03:08 PM

sole prop ? partnership ? sdn bhd? if the 1st and 2nd, you need to file in Form B by end of this month. Sdn Bhd, depends on ur date of commencement. as for sdn.bhd, u mostly need to file in ur BE in apr since you are taking salary from ur sdn bhd.

yes, Oct'13 to Dec'13 taxable profit. Borang B due date will be this month end.

u better check with them or at least find some1 who have tax knowledge to help u to go tru the letter from irb. u need to know which YA that letter is referring to and then check with that YA's documentation.

or simply just bring everything and go to irb office.

well 084 is individual, i guess shouldnt be a problem as long as ur YA and C number is correct


1. i dun think u need audited account, ur management account will do the job.
2. ur tax computation i suppose.
3. this is ur capital allowance,which u claim in ur tax comp.
4. other allowance u claim example reinvestment allowance.

my advice is call the tax officer that in charge for ur case, his/her ref or phone number might be found on the letter itself.

i guess it has nothing to do with income tax since they only focus on income. but there might be other regulations by Bank Negara or company act.

i think LHDN make it clear, only classic laptop and pc can claim. any hybrid will not be entertained i guess. anyway thx for ur info.

print out the form using Laser jet printer on 80g papers and the submit
sure got penalty la, normally late submission is around rm200 per year, then plus the penalty around 10% on ur tax payable to lhdn
tax agent ? depends on wat type of income tax form u need them to fill, BE is like rm300? B, P , C are all more expensive than B i guess.

they will send u love letters, meanwhile just wait. unless u have lots of free time, u can pay them a visit to clear things up faster. u worried tat u cant go out of malaysia izzit?

http://www.hasil.gov.my/goindex.php?kump=2...1&unit=8&sequ=1

oops wrong link, that was 44(6) ita... i cant find the list from their website, but i dun think language course can claim tax relief.

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.
Islamic financing 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, including the International Centre for
Education in Islamic Finance (INCEIF).
2.4 The list of local institutions recognised by the Government or local
professional bodies approved by the Minister of Finance, for purposes of
this deduction, will be made available on the Inland Revenue Board
Malaysia website from time to time.

register an e-filing account. u can view ur statement online too, as well a s ur RPGT. im still waiting for my rpgt refund.