I read this somewhere in the BENEFITS IN KIND
PUBLIC RULING NO. 11/2019
C. BENEFIT ON FREE PETROL
Benefit on free petrol, whether in the form of petrol card provided by the employer or petrol bill paid by the employer, is
BIK received by the employee pursuant to his employment. The benefit that is taxable is the total value of petrol provided
to the employee.
1. If an employee enjoys the benefit of a motorcar with free petrol, the value of the benefit on petrol to be included will
depend on the method used to value the benefit on the motorcar.
2. Tax exemption on petrol benefits
An employee is given an option to:
(i) determine the amount of free petrol to be taxed based on the annual prescribed value for petrol as per item A2(i)
without any exemption given; or
(ii) enjoy the exemption on free petrol benefit but limited to RM6,000 per year for travelling in exercising an
employment, and the excess exceeding RM6,000 to be chargeable to tax.
If an employee receives free petrol exceeding RM6,000 in exercising his employment, a claim for deduction for
official duties can be made by the employee in computing his employment income. Records pertaining to the
exempted amount and the claim for official duties must be kept for a period of 7 years for audit purposes.
Appendix - 14
The above exemption is NOT applicable to the benefit on motorcar. The value of benefit on motorcar chargeable to
tax is determined based on the formula method or the prescribed value method. Where the motorcar is not provided
throughout the calendar year, the value should be adjusted appropriately based on months or days in accordance with
the period provided.
usually benefits in kind calculations are done by company... and only taxable amount included in the ea... any exemptions will have been taken out... the company should have a worksheet for your records...
the ea section b is net of benefits in kind... so normally just use the final number...
but i dun work in your company and no idea what stuff they give you... so best you check with your hr... and verify your payslips... if dun have records/instructions showing 6k need to be taken out from ea... you can get into trouble if audited...