income tax of real estate investment trust / property trust fund
TRANSCRIPT
GUIDEBOOK
INCOME TAX OF REAL ESTATE INVESTMENT TRUST /
PROPERTY TRUST FUND
2010
Form TR 2010 Guidebook Self Assessment System
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CONTENTS OF GUIDEBOOK
ITEM Page
Foreword 1
What is Form TR Guidebook? 1
Reminder Before Filling Out The Form 2
Part 1 — Form TR
Basic Particulars 3
Part A: Particulars of Real Estate Investment Trust / Property Trust Fund 3
Part B: Statutory Income and Total Income 5
Part C: Tax Payable / Repayable 8
Part D: Status of Tax for Year of Assessment 2010 9
Part E: Income of Preceding Years Not Declared 10
Part F: Disposal of Assets under The Real Property Gains Tax Act 1976 10
Part G: Particulars of Income of Real Estate Investment Trust / Property Trust Fund 11
Part H: Financial Particulars of Real Estate Investment Trust / Property Trust Fund 12
Part J: Particulars of Exempt Income 15
Declaration 15
Particulars of the Firm and Signature of the Person who Completes this Return Form 15
Reminder 15
Part 2 — Working Sheets
HK-1 – Not Applicable to Form TR (not enclosed) -
HK-1.2A – Summary of Capital Expenditure 16
HK-1.2B – Summary of Capital Allowances 16
HK-2 – Not Applicable to Form TR (not enclosed) -
HK-3 – Tax deduction under Section 51 of Finance Act 2007 (Dividends) 16
HK-4C – Particulars of Properties / Assets and Total Rental 16
HK-5 – Computation of Statutory Income from Interest / Royalties 16
HK-6 – Tax Deduction under Section 110 (Others) 17
HK-7 – Not Applicable to Form TR (not enclosed) -
HK-8 – Claim for Section 132 Tax Relief 17- Income from Countries With Double Taxation Agreement
HK-9 – Claim for Section 133 Tax Relief 17- Income from Countries Without Double Taxation Agreement
HK-10 – Not Applicable to Form TR (not enclosed) -
HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 17
HK-12 – Not Applicable to Form TR (not enclosed) -
HK-13 – Not Applicable to Form TR (not enclosed) -
Form TR 2010 Guidebook Self Assessment System
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CONTENTS OF WORKING SHEETS(Paper Marked Blue)
Series Working SheetPage
HK-1 – Not Applicable to Form TR (not enclosed) -
HK-1.2A – Summary of Capital Expenditure 1
HK-1.2B – Summary of Capital Allowances 2
HK-1.2.3 – Industrial Building Allowance 3
HK-1.2.3A – Summary of Industrial Building Allowances 5
HK-1.2.4 – Plant and Machinery Allowance 6
HK-1.2.4A – Summary of Plant and Machinery Allowances 8
HK-2 – Not Applicable to Form TR (not enclosed) -
HK-3 – Tax deduction under Section 51 of Finance Act 2007 (Dividends) 9
HK-4A – Particulars of Properties / Assets and Total Rental 11
HK-5 – Computation of Statutory Income from Interest / Royalties 13
HK-6 – Tax Deduction under Section 110 (Others) 14
HK-7 – Not Applicable to Form TR (not enclosed) -
HK-8 – Claim for Section 132 Tax Relief 15- Income from Countries With Double Taxation Agreement
HK-9 – Claim for Section 133 Tax Relief 16- Income from Countries Without Double Taxation Agreement
HK-10 – Not Applicable to Form TR (not enclosed) -
HK-11 – Basis Year Payment to Non-Residents (Withholding Tax) 17
HK-12 – Not Applicable to Form TR (not enclosed) -
HK-13 – Not Applicable to Form TR (not enclosed) -
Form TR 2010 Guidebook Self Assessment System
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CONTENTS OF APPENDICES(Paper Marked Brown)
Series AppendixPage
Appendix A1 – Not Applicable to Form TR (not enclosed) -
Appendix A1.1 – Reminder on the need to Keep Records of Adjustments / Tax Computation for 1the Business
Appendix B1 - B5 – Not Applicable to Form TR (not enclosed) -
Appendix C – Foreign Currency Exchange Rates (Yearly Average) 3
Appendix D – Not Applicable to Form TR (not enclosed) -
Appendix E – Country Codes 4
Appendix F – Double Taxation Agreements (DTA) 9
Appendix G – Not Applicable to Form TR (not enclosed) -
Appendix H – Director General’s Public Rulings 11
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Form TR 2010 Guidebook Self Assessment System
Foreword
Lembaga Hasil Dalam Negeri Malaysia (LHDNM) expresses its appreciation towards taxpayers who have consistently performedtheir duty as responsible taxpayers in the settlement of their annual income tax. Their tax contributions have assisted in thedevelopment and improvement of the national socio-economic status.
To expedite and facilitate the performance by taxpayers of their respective tax responsibility, the government has entrustedits faith in them to assess and settle their income tax with the introduction of the Self Assessment System commencing fromthe year of assessment 2004 for individuals and non-corporate taxpayers.
Simplified forms with explanations and guides on how to fill out those forms and compute the chargeable income and incometax have been prepared to assist taxpayers.
What is Form TR Guidebook?
The following are contents of the Form TR Guidebook:
1. A complete guide on how to fill out Form TR.
2. Thirteen (13) Working Sheets are as follows:
HK-1.2A – Summary of Capital Expenditure
HK-1.2B – Summary of Capital Allowances
HK-1.2.3 – Industrial Building Allowance
HK-1.2.3A – Summary of Industrial Building Allowances
HK-1.2.4 – Plant and Machinery Allowance
HK-1.2.4A – Summary of Plant and Machinery Allowances
HK-3 – Tax Deduction under Section 51 of Finance Act 2007 (Dividends)
HK-4C – Particulars of Properties / Assets and Total Rental
HK-5 – Computation of Statutory Income from Interest / Royalties
HK-6 – Tax Deduction under Section 110 (Others)
HK-8 – Claim for Section 132 Tax Relief- Income from Countries With Double Taxation Agreement
HK-9 – Claim for Section 133 Tax Relief- Income from Countries Without Double Taxation Agreement
HK-11 – Basis Year Payment to Non-residents (Withholding Tax)
3. Appendix A1.1 as a reminder on the need to keep record of adjustments / tax computation for the business.
4. Four (4) Appendices to enable the entry of required information in Form TR:
Appendix C – Foreign Currency Exchange Rates (Yearly Average)
Appendix E – Code for the country where real estate investment trust / property trust fund is resident
Appendix F – List of countries with which Double Taxation Agreements have been signed
Appendix H – List of Director General’s Public Rulings as Guidelines for the computation of income accordingto provisions under the Income Tax Act 1967
Form TR 2010 Guidebook Self Assessment System
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Reminder Before Filling Out The FormPlease take note of the following:
(1) A trust registered or which carries on investment activities as a real estate investment trust or property trust fundis required to fill out Form TR.
(2) General rules for filling out Form TR
i. Basic ParticularsFill in relevant information as registered.
ii. Part A: Particulars of Real Estate Investment Trust / Property Trust FundFill in relevant information as registered.
iii. Part B: Statutory Income and Total incomeFill in relevant information only in the spaces provided.
iv. Part C: Tax Repayable / RepayableThis part has to be completed.
v. Part D: Status of Tax for Year of Assessment 2010This part has to be completed.
vi. Part E: Income of Preceding Years Not DeclaredFill in relevant information only.
vii. Part F: Disposal of Assets under The Real Property Gains Tax Act 1976Fill in relevant information only.
viii. Part G: Particulars of Income of Real Estate Investment Trust / Property Trust FundFill in relevant information only in the spaces provided.
ix. Part H: Financial Particulars of Real Estate Investment Trust / Property Trust FundFill in relevant information only in the spaces provided. Spaces not filled are deemed not relevant to the trust.
x. Part J: Particulars of Exempt IncomeFill in relevant information only.
xi. DeclarationThis part has to be completed, affirmed and signed by the trustee. Otherwise, the Form TR shall be returnedand deemed as not received by LHDNM.
xii. Particulars of the Firm and Signature of the Person who Completes this Return FormFill in relevant information only.
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Form TR 2010 Guidebook Self Assessment System
A1 Type of Trust Enter ‘1’ if the trust is a real estate investment trust, ’2’ for - -property trust fund or ‘3’ for trust other than real estate investmenttrust / property trust fund.
A2 Registration Date Date of registration as per trust deed. - -
A3 Employer’s No. Enter the employer’s E file reference number, if relevant. - -
A4 Opening Date of Commencement date of the real estate investment trust / property - -Accounts trust fund’s financial year.
A5 Closing Date of Closing date of the real estate investment trust / property trust - -Accounts fund’s financial year.
A6 Compliance with Public Ruling is a guide for the public which sets out the - Appendix HPublic Rulings interpretation of the Director General of Inland Revenue in
respect of a particular tax law, policy and procedure that are tobe applied.Refer to the list of Public Rulings in Appendix H.Further details can be obtained from the LHDNM website:
http://www.hasil.gov.myFor full compliance with Public Rulings, enter ‘1’ in the box for‘Yes’. Enter ‘2’ if there is non-compliance with one Public Rulingor more.
PART A: PARTICULARS OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND
Item Subject Explanation Working AppendixSheet
BASIC PARTICULARS
Part 1 - Form TR
1 Name of Real Name of the real estate investment trust / property trust fund as - -Estate Investment registered.Trust / PropertyTrust Fund
2 Reference No. Registration number of the real estate investment trust / property - -(Registration No.) trust fund as registered with the Securities Commission.[if any]
3 Income Tax Income tax file reference number of the real estate investment - -No. trust / property trust fund.
Item Subject Explanation Working AppendixSheet
Status of TaxTo facilitate the processing of return forms, real estate investment trusts / property trust funds are advised tocomplete this Section correctly based on the tax computed until Part D on page 5 of Form TR 2010. Enter‘X’ in one relevant box only.
Form TR 2010 Guidebook Self Assessment System
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A7 Record-keeping This refers to the keeping of sufficient records as required - -under the provisions of ITA 1967.Enter ‘1’ for compliance or ‘2’ if not.
A8 Tax Exemption Enter ‘1’ if the real estate investment trust / property trust fund - -Approval has obtained the tax exemption approval. Enter ‘2’ if the real
estate investment trust / property trust fund did not obtain thetax exemption approval or the application for tax exemption hasnot been approved yet.
A9 Tax Exemption Tax exemption approval number, if any. - -Approval No.(if any)
A10 Registered Registered address as per trust deed. - -Address of RealEstate InvestmentTrust / PropertyTrust Fund
A11 Correspondence Address used for correspondence with LHDNM. - -Address of RealEstate InvestmentTrust / PropertyTrust Fund
A12 Address Where Enter ‘1’ in the box provided if the records of the real estate - -Records of Real investment trust / property trust fund are kept at the registeredEstate Investment address as per item A10; or ‘2’ if kept at the correspondenceTrust / Property address as per item A11. Enter ‘3’ if not kept at either address.Trust Fund areMaintained
A13 Other Address State the address where records of the real estate investment - -trust / property trust fund are kept if item A12 is ‘3’.
A14 Particulars Fill in the particulars of the trustee / fund manager from item - -of Trustee / A14a to item 14d . If the real estate investment trust / propertyFund Manager trust fund has more than one (1) trustee / fund manager, list out
according to the format as per items A14a to A14d and furnishtogether with the Form TR.
A15 Name of Bank If the real estate investment trust / property trust fund is entitled - -to a tax refund from LHDNM, state the name of the bank throughwhich payment can be made to the account of the real estateinvestment trust / property trust fund.
.A16 Bank Bank account number in relation to item A15. - -
Account No.
Item Subject Explanation Working AppendixSheet
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Form TR 2010 Guidebook Self Assessment System
PART B: STATUTORY INCOME AND TOTAL INCOME
Item Subject Explanation Working AppendixSheet
B1 Rental business Special tax treatment under section 63C of Income Tax Act HK-4C -1967
Rental income received from the letting of real properties bya real estate investment trust / property trust fund is treatedas business income. Such rental income is treated as derivedfrom a business source ie. income from the rental of all realproperties are wholly aggregated as one source of income.
In ascertaining the adjusted business income from suchsource,
(a) the deduction for expenditure shall be disallowed if thatsource does not produce any income.
(b) the amount of expenditure allowable as a deductionunder section 33 of Income Tax Act 1967 is restricted tothe amount of gross income from that source and anyexpenditure in excess shall be disregarded.
In ascertaining the statutory business income from suchsource, the capital allowance allowable under Schedule 3of Income Tax Act 1967 is restricted to the amount of adjustedincome from that source. Any excess of capital allowancenot absorbed shall not be carried forward.
Any amount of loss from the letting of real properties shallnot be deducted from other sources of income in the basisperiod.
Special provision relating to section 63C of Income Tax Act1967
Any amount of adjusted loss and capital allowance broughtforward from year of assessment 2004 which is ascertainedin accordance with the provision prior to the coming intooperation of 63C, can be absorbed from the income for year ofassessment 2005 and subsequent years of assessment.
Deduction of expenditure
In addition to the deduction for expenditure allowed under theprovision of subsection 33(1) of Income Tax Act 1967, the realestate investment trust / property trust fund manager’s remunerationis also allowable. With effect from year of assessment 2006, theestablishment expenditure of the real estate investment trust /property trust fund such as legal, valuation and consultancy feesare allowable.
Amount D from Working Sheet HK-4C
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B2 Dividends Amount C(iii) from Working Sheet HK-3 HK-3 -
B3 Interest and Interest and discounts are taxable except interest and discountsdiscounts paid or credited to any unit trust in respect of:
(a) securities or bonds issued or guaranteed by the Government;
(b) debentures, other than convertible loan stock, approvedby the Securities Commission; or
(c) Bon Simpanan Malaysia issued by the Central Bank ofMalaysia.
Interest HK-5 -
Interest income derived from Malaysia and paid / credited byany bank or financial institution licensed under the Bankingand Financial Institutions Act 1989 or the Islamic Banking Act1983 is tax exempt.
Amount E from Working Sheet HK-5.
Discounts - -
These are earnings from discounting transactions such asdealings in treasury bills, bills of exchange and promissorynotes.
B4 Royalties and Royalties HK-5 -premiums
(a) Any sum paid as consideration for the use of or right touse:
(i) copyright, artistic or scientific works, patents, designsor models, plans, secret processes or formulae,trademarks or tapes for radio or television broadcasting,motion picture films films or video tapes or other, meansof reproduction where such films or tapes have beenor are to be used or reproduced in Malaysia or otherlike property or rights;
(ii) know-how or information concerning technical, industrial,commercial or scientific knowledge, experience orskill;
(b) income derived from the alienation of any property, know-howor information mentioned in paragraph (a) of the abovedefinition.
Amount H from Working Sheet HK-5
B5 Annuities and Annuities - -other periodicalpayments Amount received in accordance with the terms of an investment
of money or contract entitling the annuitant to a series of seriesof payments, whether or not received regularly or for a limitedperiod only.
Other Periodical Payments - -
Recurring payments received at fixed times.
Item Subject Explanation Working AppendixSheet
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Form TR 2010 Guidebook Self Assessment System
B6 Other gains Other income not included in the above category. - -or profits
B7 Aggregate Sum of amounts from item B1 to item B6 - -Income
B8 Gift of money to Gift of money to the Government, State Government or local - -the Government / authority.local authority
Subsection 44(6)
B9A Gift of money to Gift of money to institutions / organisations approved by the - -approved Director General of Inland Revenue is restricted to the differenceinstitutions and between 7% of the aggregate income in B7 and the total amountorganizations deducted under subsection 44(11B) and subsection 44(11C).
Proviso to subsection 44(6)
B9B Gift of money or Gift of money or cost of contribution in kind for any sports activity - -cost of contribution approved by the Minister or any sports body approved by thein kind for any Commissioner of Sports appointed under the Sports Developmentapproved sports Act 1997.activity or sportsbody Amount to be deducted shall not exceed the difference between
7% of the aggregate income in B7 and the total amount deductedpursuant to the proviso to subsection 44(6) and subsection 44(11C).
Subsection 44(11B)
B9C Gift of money or Gift of money or cost of contribution in kind for any project of - -cost of contribution national interest approved by the Minister of Finance. Amountin kind for any to be deducted shall not exceed the difference between 7% of theproject of aggregate income in B6 and the total amount deducted pursuantnational interest to the proviso to subsection 44(6) and subsection 44(11B).approved by theMinister of Subsection 44(11C)Finance
B10 Gift of artefacts, The value of the gift is determined by the Department of Museums - -manuscripts Malaysia or the National Archives.or paintings
Subsection 44(6A)
B11 Gift of money for Gift of money not exceeding RM20,000 for the provision of - -the provision of library facilities accessible to the public and contributions tolibrary facilities public libraries, libraries of schools and institutions of higheror to libraries education.
Subsection 44(8)
B12 Gift of paintings The value of any gift of painting is determined by the National - -to the National Art Art Gallery or any state art gallery.Gallery or anystate art gallery Subsection 44(11)
Item Subject Explanation Working AppendixSheet
Form TR 2010 Guidebook Self Assessment System
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C1 Tax at Tax rate for real estate investment trust / property trust fund is - -Rate of 25% 25%.
Example:
Chargeable income from item B16: RM2,180,246Tax at rate of 25% (RM2,180,246 x 25%) RM 545,061.50Enter the amount computed (Example: RM545,061.50) in itemC1.
C2 Tax deduction Use Working Sheet HK-3 to compute. HK-3 -under section 51 Amount D from Working Sheet HK-3.of Finance Act2007 (dividends) If the real estate investment trust / property trust fund is entitled
to claim refund in respect of the tax deduction, furnish HK-3together with Form TR.
C3 Section 110 Working Sheet HK-6 may be used to compute. HK-6 -tax deduction Amount B from Working Sheet HK-6.(others)
Furnish HK-6 together with Form TR if the real estate investmenttrust / property trust fund is entitled to claim refund in respectof section 110 tax deduction on other income such as interest,royalties, section 4A income and so forth.
PART C: TAX PAYABLE / REPAYABLE
Item Subject Explanation Working AppendixSheet
Item Subject Explanation Working AppendixSheet
B13 Zakat perniagaan Amount claimed is restricted to 2.5% of the aggregate income - -in B7.
B14 Total Income B7 minus ( B8 to B13 ) - -Enter ‘0’ if value is negative.
B15 Current year’s Under the provision of subsection 61A(1) of Income Tax Act - -income exempted 1967, the income of the real estate investment trust / propertyfrom tax trust fund is fully exempted if 90% or more of its total income
in item B14 is distributed to its unitholders. If this condition isnot fulfilled, exemption shall not be given and the income ofthe real estate investment trust / property trust fund shall beliable to tax at the rate of 25%.
B16 Chargeable B14 minus B15 - -Income
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Form TR 2010 Guidebook Self Assessment System
C4 Section 132 Tax relief in respect of income derived from Malaysia which HK-8 Appendix Ftax relief has been subjected to tax in Malaysia as well as countries
outside Malaysia. Refer to Appendix F for the list of countrieswhich have Double Taxation Agreement with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-8 forcomputation of the tax relief.
If the real estate investment trust / property trust fund is entitledto claim refund in respect of the tax relief, furnish HK-8 pertainingto the tax deducted in the foreign country together with FormTR.
C5 Section 133 Tax relief in respect of income derived from Malaysia which HK-9 -tax relief has been subjected to tax in Malaysia as well as countries
outside Malaysia. These countries do not have Double TaxationAgreement with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-9 forcomputation of the tax relief.
If the real estate investment trust / property trust fund isentitled to claim refund in respect of the tax relief, furnishHK-9 pertaining to the tax deducted in the foreign countrytogether with Form TR.
C6 Total deduction Sum of amounts from item C2 to item C5. - -and relief
C7 Tax Payable C1 minus C6 - -Dibayar
C8 Tax Repayable C6 minus C1 (if amount C6 exceeds amount C1) HK-3, -HK-6,
Furnish Working Sheets HK-3 / HK-6 / Hk-8 / HK-9 (if applicable) HK-8 andtogether with Form TR. HK-9
Item Subject Explanation Working AppendixSheet
PART D: STATUS OF TAX FOR YEAR OF ASSESSMENT 2010
The tax payable and tax paid (through instalment scheme) are adjusted in this section.
Item Subject Explanation Working AppendixSheet
D1 Tax Amount from C7 - -payble If entitled to a refund as per item C8, enter ‘0’ in this item.
D2 Instalments Enter the amount of instalment payments made for current year - -paid of assessment.
Form TR 2010 Guidebook Self Assessment System
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Item Subject Explanation Working AppendixSheet
D3 Balance of D1 minus D2 - -tax payable If amount D2 exceeds amount D1, enter ‘0’ in this item.
This balance has to be paid within the stipulated period.Payment can be made via the following:-
counters of CIMB Bank Berhad (CIMB), Public Bank Berhad(PBB), Malayan Banking Berhad (Maybank) and EON Bankby using the bank payment slipCIMB, PBB, Maybank, EON Bank, Citibank internet bankingand Maybank phone bankingAuto Teller Machine (ATM) of PBB and Maybanke-Payment through FPX (Financial Process Exchange) atthe LHDNM website, http://www.hasil.gov.mypayment counters of LHDNM by using the remittance slip(CP207) enclosed together with this return formsend by post to LHDNM at the address stated on the reverseside of CP207; orPos Malaysia Berhad (counter and Pos Online)
D4 Tax paid D2 minus D1 - -in excess
PART E: INCOME OF PRECEDING YEARS NOT DECLARED
E1-E3 Enter the type of income and gross amount received in respect - -of any earlier year not declared. In case of insufficient writingspace, list down on attachment as per format E1 to E3 andfurnish together with Form TR.
Item Subject Explanation Working AppendixSheet
REMINDERAfter computing the tax from Part B to Part D, the real estate investment trust / property trust fund is remindedto complete the ‘Status of Tax’ section on page 1 of Form TR 2010 by entering ‘X’ in one relevant box only.
PART F: DISPOSAL OF ASSETS UNDER THE REAL PROPERTY GAINS TAX ACT 1976
F1 Any disposal of Enter ‘X’ in the box for ‘Yes’ if there is disposal of asset in - -asset in the year the year 2010 or ‘No’ if not applicable.2010?
F2 Has the disposal Complete this item if F1 = ‘Yes’. - -been declared to Enter ‘X’ in the box for ‘Yes’ if the disposal has been declaredLHDNM? to LHDNM.
If the disposal has not yet been declared, contact the LHDNMbranch which handles the income tax file of the real estateinvestment trust / property trust fund (disposer).Further details are available from the LHDNM website, http://www.hasil.gov.my
Item Subject Explanation Working AppendixSheet
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Form TR 2010 Guidebook Self Assessment System
G1a Seksyen 107A Section 107A withholding tax HK-11 -Payment to a non-resident contractor during the basis period.
Working Sheet HK-11 may be used to compute.
Total gross amount paidGross amount of service portion of contract paid to a non-residentcontractor in accordance with the provision of section 107A.
Total tax withheld and remitted to LHDNM10% on gross on account of tax which is or may be payable bythat non-resident contractor [paragraph 107A(1)(a)].
Plus
3% on gross on account of tax which is or may be payable bythe employees of that non-resident contractor [paragraph107A(1)(b)].
(Regulations and procedures regarding payment to Unit /Cawangan Pungutan LHDNM have to be complied with).
G1b Seksyen 109 Section 109 withholding tax HK-11 Appendix FPayment of interest / royalties to a non-resident person duringthe basis period.
Total gross amount paidTotal gross amount paid before any deduction.
Total tax withheld and remitted to LHDNMWithholding tax rates according to Part II Schedule 1 of ITA1967 are:
Interest - 15% on grossRoyalties - 10% on gross
Refer to Appendix F for the relevant tax rate in accordancewith the Double Taxation Agreement.
G1c Section 109A Section 109A withholding tax HK-11 -Payment in respect of services performed / rendered inMalaysia by a public entertainer during the basis period.
Total gross amount paidTotal gross amount paid before any deduction.
Total tax withheld and remitted to LHDNMWithholding tax rate according to Part II Schedule 1 of ITA1967 is 15% on gross.
PART G: PARTICULARS OF INCOME OF REAL ESTATE INVESTMENT TRUST /PROPERTY TRUST FUND
Item Subject Explanation Working AppendixSheet
Form TR 2010 Guidebook Self Assessment System
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G1d Section 109B Section 109B withholding tax HK-11 Appendix FPayment of the kind classified under section 4A of ITA 1967 toa non-resident during the basis period.
Total gross amount paidTotal gross amount paid before any deduction.
Total tax withheld and remitted to LHDNMWithholding tax rate according to Part V Schedule 1 of ITA1967 is 10% on gross unless a different rate has been fixedunder the Double Taxation Agreement (refer to Appendix F).
G1e Section 109D Income from a real estate investment trust / property trust fund HK-11 -distributed to its unitholders.
Total gross amount paidTotal gross amount paid before any deduction.
Total tax withheld and remitted to LHDNMWithholding tax rate according to Part X Schedule 1 of ITA1967 is as follows:-
other than resident company - 10%non-resident company - 25%foreign institutional investor - 10%
G1e Section 109F Section 109F withholding tax HK-11 -Payment in relation to gains or profits under paragraph 4(f) ofITA 1967 to a non-resident during the basis period.
Total gross amount paidTotal gross amount paid before any deduction.
Total tax withheld and remitted to LHDNMWithholding tax rate according to Part XIII Schedule 1 of ITA1967 is 10% on gross.
G2 Special treatment on rent from the letting of real property by a real estate investment - -trust/ property trust fund under section 63C
G2a Total expenditure Enter the total amount of deduction allowed on the claim for HK-4C -and capital expenditure and capital allowance in the current year.allowancededucted in thecurrent year
Item Subject Explanation Working AppendixSheet
PART H: FINANCIAL PARTICULARS OF REAL ESTATE INVESTMENT TRUST /PROPERTY TRUST FUND
Item Subject Explanation Working AppendixSheet
H1 Gross income Gross amount of income from rental business. - -from rentalbusiness
H2 Direct expenses Enter the amount of direct expenses claimed in computing the - -income from rental business.
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Form TR 2010 Guidebook Self Assessment System
Item Subject Explanation Working AppendixSheet
H3 Net Income Net amount of income from rental business. - -
H4 Dividends Gross income from dividends. - -Amount C(i) from Working Sheet HK-3.
H5 Interest Gross income from interest. - -Amount (A plus D) from Working Sheet HK-5.
H6 Profit / Loss Gross amount of profit or loss on disposal of investments. If - -on disposal loss on disposal of investments, enter ‘X’ for negative value inof investments the box provided.
H8 Trustees’ fee - -
H9 Management fee - -
H10 Maintenance - -of register ofunitholders
H11 Share registration - -
H12 Other expenses Total of all expenses not included in items from H8 to H11. - -
H13 Total Sum of amounts from item H8 to item H12. - -Expediture
H14 Net Profit / Amount as per Statement of Income and Expenditure - -Loss Indicate ‘X’ if value is negative.
H15 Land and - -buildings
H16 Plant and - -machinery
H17 Other - -fixed assets
H18 Total Sum of amounts from item H15 to item H17. - -Fixed Assets
H19 Quoted equity - -securities / foreignequity securities
H20 Quoted derivatives - -
H21 Quoted / Unquoted - -fixed incomesecurities
H22 Deposits with - -financialinstitutions
H23 Total Sum of amounts from item H19 to item H22. - -Investment
H24 Trade debtors - -
H25 Sundry debtors - -
Amount as per Statement of Income and Expenditure
Amount as per Balance Sheet
Net book value as per Balance Sheet
Amount as per Balance Sheet
Form TR 2010 Guidebook Self Assessment System
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H26 Cash in hand Amount as per Balance Sheet. - -and at bank Indicate ‘X’ if value is negative.
H27 Other Sum of current assets other than H24 to H26. - -current assets
H28 Total Sum of amounts from H24 to H27. - -Current Assets
H29 Trade creditors - -
H30 Sundry creditors - -
H31 Other current - -liabilities
H32 Long term - -liabilities
H33 Total Liabilities Sum of amounts from item H29 to item H32. - -
H34 Unitholders’ - -capital
H35 Balance - -brought forward
H36 Current - -year income
H37 Total H35 plus H36
H38 Current year - -distribution ofprevious year’sincome
H39 Distribution ofcurrent yearincome
H40 Balance H37 minus ( H38 plus H39 ) - -carried forward
H41 Reserve account Amount as per Balance Sheet. - -If value is negative, enter ‘X’ in the box provided.
H42 Total Unitholders’ Sum of amounts H34, H40 and H41. - -Funds
Amount as per Balance Sheet
Amount as per Balance Sheet
Item Subject Explanation Working AppendixSheet
Amount as per Balance Sheet
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Form TR 2010 Guidebook Self Assessment System
PART J: PARTICULARS OF EXEMPT INCOME
J1 Rent al income - -
J2 Dividends - -
J3 Interest - -
J4 Other Income
Enter the amount exempted for the current year.
Item Subject Explanation Working AppendixSheet
DECLARATION
Name - -
Identity Card No. / - -Passport No. / Police No. /Army No.
Designation - -
Enter the particulars of the trustee who signs this return form.
Item Subject Explanation Working AppendixSheet
If the return form is not affirmed and duly signed, it shall be deemed incomplete and returned to the real estate investment trust /property trust fund. Penalty shall be imposed in case of late resubmission of the return form to LHDNM.
a Name of Firm Name of the tax consultancy firm responsible for filling out - -this Form TR.
b Address of Firm Correspondence address of the tax consultancy firm. - -
c Telephone No. Telephone number of the tax consultancy firm. - -
d Handphone No. Handphone number of the tax agent. - -
e e-mail E-mail address of tax agent. - -
f Tax Agent’s To be completed by a tax agent approved under subsection - -Approval No. 153(3) of ITA 1967.
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM
Item Subject Explanation Working AppendixSheet
Please take note of the reminder on page 10 of Form TR before signing it.
Form TR 2010 Guidebook Self Assessment System
16
A-D Tax deduction This working sheet is provided for the computation of gross - -under section 51 dividend income and tax deduction under section 51 of Financeof Finance Act Act 2007.2007 (dividends)
Transfer amount D from Working Sheet HK-3 to item C2 ofForm TR.
If a real estate investment trust / property trust fund is entitledto claim tax refund as per item C8 of Form TR in relation tothis tax deduction, furnish Working Sheet HK-3 together withForm TR.
HK-3: TAX DEDUCTION UNDER SECTION 51 OF FINANCE ACT 2007 (DIVIDENDS)
HK-4C: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
A-H Interest / Royalties This working sheet is provided for the computation of statutory - -income from interest / royalties.
A-D Particulars of This working sheet is provided for the computation of income - -properties / assets from rental business.and total rental
HK-5: COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES
Item Subject Explanation Working AppendixSheet
Item Subject Explanation Working AppendixSheet
Item Subject Explanation Working AppendixSheet
Part 2 - Working Sheet
1. To facilitate a proper claim for capital allowances, relevant assets and expenditure have been classified as follows:
SUMMARY OF CAPITAL ALLOWANCES CLAIM INDEX(Arranged in order according to the Income Tax Act 1967)
Allowance Type Class Schedule in ITA 1967 Working SheetIndustrial Building D D1-D6 3 1.2.3Plant and Machinery E E1-E6 3 1.2.4
2. Each type of asset / expenditure ( according to type) has been classified according to the rate of capital allowance that can beclaimed. Use the classification from the list of capital allowances as claim code for column A of the working sheet.
3. Working Sheet HK-1.2B has been prepared for use as summary of capital allowances claimed for a year of assessment beforethe final computed figure can be entered in Working Sheet HK-4C.
4. Refer to the index of business assets / capital expenditure provided behind Working Sheets HK-1.2.3 and HK-1.2.4 forguidance. Working Sheet HK-1.2A is prepared for use as a summary of capital expenditure made and has to be kept so longas the business still operates.
HK-1.2B: SUMMARY OF CAPITAL ALLOWANCES
Form TR 2010 Guidebook Self Assessment System
17
HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)
This working sheet is prepared for reporting the details of payments made during the basis year to non-residents which requirewithholding tax.
A-H Tax relief This working sheet is provided for the calculation of income - -under from countries without any Double Taxation Agreement andsection 133 claim for tax relief under section 132.
Working Sheet HK-9 pertaining to the tax deducted in theforeign country, have to be furnished together with Form TRif a real estate investment trust / property trust fund is entitledto claim tax refund as per item C8 of Form TR.
HK-9: CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIESWITHOUT DOUBLE TAXATION AGREEMENT
A-H Tax relief This working sheet is provided for the calculation of income - -under from countries with Double Taxation Agreement and claim forsection 132 tax relief under section 132.
If a real estate investment trust / property trust fund is entitledto claim tax refund as per item C8 of Form TR in relation to thistax relief, Working Sheet HK-8 pertaining to the tax deducted inin the foreign country, have to be furnished together with FormTR.
HK-8: CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIESWITH DOUBLE TAXATION AGREEMENT
Item Subject Explanation Working AppendixSheet
Item Subject Explanation Working AppendixSheet
Item Subject Explanation Working AppendixSheet
A-G Tax deduction This working sheet is provided for the computation of gross - -under section income from interest, royalties, special classes of income under110 (others) section 4A and other relevant income with tax deduction under
section 110.
If a real estate investment trust / property trust fund is entitledto claim tax refund as per item C8 of Form TR in relation to thistax deduction, furnish Working Sheet HK-6 together with FormTR.
HK-6: TAX DEDUCTION UNDER SECTION 110 (OTHERS)
Item Subject Explanation Working AppendixSheet
Buku Panduan Borang B Sistem Taksir Sendiri
No. Class of Asset Description of Asset Date of Purchase Date of Disposal Method of Payment
HK-1.2A: SUMMARY OF CAPITAL EXPENDITURE
Income Tax No.
Year of Assessment
Name
Working Sheet page - 1
Buku Panduan Borang B Sistem Taksir Sendiri
A. BALANCING CHARGE Working Sheet
1. Industrial building HK-1.2.3A
2. Plant and machinery HK-1.2.4A
3. TOTAL:
(Transfer this amount to item C1, HK-4C)
B. BALANCING ALLOWANCE
1. Industrial building HK-1.2.3A
2. Plant and machinery HK-1.2.4A
3. TOTAL:
(Transfer this amount to item C3, HK-4C)
C. CURRENT YEAR CAPITAL ALLOWANCE
1. Industrial building HK-1.2.3A
2. Plant and machinery HK-1.2.4A
3. TOTAL:
(Transfer this amount to item C3, HK-4C)
HK-1.2B: SUMMARY OF CAPITAL ALLOWANCES
Income Tax No.
Year of Assessment
Name
Working Sheet page - 2
Buku Panduan Borang B Sistem Taksir SendiriHK-1.2.3
Year
of A
sses
smen
t
Nam
e
Inco
me
Tax
No.
A
B
C
D
EF
GH
JK
LM
N
Item
HK
-1.2
.3:
IN
DU
STR
IAL
BU
ILD
ING
ALL
OW
AN
CE
1 2 3 4 5 6 7 8 9 10 11TO
TAL
12BA
LANC
ING
CHAR
GE(11
M)(T
rans
fer t
his a
mou
nt to
Wor
king S
heet
HK-
1.2.3A
)
13BA
LANC
ING
ALLO
WAN
CE(11
N)(T
rans
fer t
his a
mou
nt to
Wor
king S
heet
HK-
1.2.3A
)
14IN
DUST
RIAL
BUI
LDIN
G AL
LOW
ANCE
(11
H + 1
1J)
(Tra
nsfe
r thi
s am
ount
to W
orkin
g She
et H
K-1.2
.3A)
Da
te o
f
Yea
r of
R
ate
d
ispo
sal
ass
essm
ent
%
Cost
Resid
ual
expe
nditu
reb/
f
Resid
ual
Initi
alAn
nual
expe
nditu
reDi
spos
alBa
lanc
ing
Bala
ncin
gal
lowa
nce
allo
wanc
ec/
fva
lue
char
geal
lowa
nce
Date
of
purc
hase
/co
mpl
etio
n of
cons
truct
ion
Clas
s
Working Sheet page - 3
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 4
D 1 Common Industr ia l Bul id ings: Paragraph 63 & 64a Factoryb Dock, wharf, jetty or other similar buildingc Warehouse (with factory)d Supply of water, electricity and
telecommunication servicese Agriculturef Miningg Canteen, rest-room, recreation room, lavatory, Paragraph 65
bathhouse, bathroom or wash-room (withindustrial building) 10 Paragraph 12 3 Paragraph 16
h Building for the welfare or living accomodationof persons employed in the working of a farm
i Private hospital Paragraph 37A
j Nursing homek Maternity homel Building for the purpose of approved research Paragraph 37B
m Building for use in approved service project Paragraph 37E
under Schedule 7B
n Hotel registered with the Ministry of Tourism Paragraph 37F
o Airport Paragraph 37G
p Approved motor racing circuit Paragraph 37H
q Public road and ancillary structures on which Paragraph 67A 10 Paragraph 12 6 P.U. (A) 87/1986expenditure is recoverable through tollcollection
r Old folks care centre P.U. (A) 143/2003 NIL P.U. (A) 143/2003 10 P.U. (A) 143/2003D 2 Other Industrial Buildingsa Warehouse for purpose of storage of goods Paragraph 37C NIL Paragraph 37C 10 Paragraph 37C
for export or imported goods to be processedand distributed or re-exported
b Living accomodation for individuals employedin the following businesses: Paragraph 42A(1) NIL Paragraph 42A(1) 10 Paragraph 42A(1)– Manufacturing– Hotel– Tourism– Approved service project
c Child care facilities Paragraph 42A(2) NIL Paragraph 42A(1) 10 Paragraph 42A(2)d Building for:
– School Paragraph 42B NIL Paragraph 42B 10 Paragraph 42B
– Approved educational institutione Building for the purpose of approved:
– Industrial training Paragraph 42C NIL Paragraph 42C 10 Paragraph 42C– Technical training– Vocational training
D 3 Building constructed for use as living Paragraph 42(1) 40 Paragraph 42(1) 3 Paragraph 16accomodation of employed individuals (withindustrial building)
D 4 Building constructed under an approved build- Paragraph 67B 10 Paragraph12 6 Paragraph 16Alease-transfer agreement with the Government
D 5 Building constructed or purchased for use by an P.U.(A) 202/2006 & NIL P.U.(A) 202/2006 & 10 P.U.(A) 202/2006 &approved Multimedia Super Corridor (MSC) P.U.(A) 317/2006 P.U.(A) 317/2006 P.U.(A) 317/2006status company
D 6 Building under privatisation project and private P.U.(A) 119/2010 10 P.U.(A) 119/2010 6 P.U.(A) 119/2010financing initiatives
Type of Industrial BuildingReference
[Schedule 3and P.U.(A)]
Initial Allowance Annual AllowanceRate(%)
Rate(%)
Reference[Schedule 3 & P.U.(A)]
Reference[Schedule 3 & P.U.(A)]
INDUSTRIAL BUILDING ALLOWANCE INDEX
Class
Buku Panduan Borang B Sistem Taksir Sendiri
A B C
Balancing Balancing IndustrialCharge Allowance Building
Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL:
HK-1.2.3A: SUMMARY OF INDUSTRIAL BUILDING ALLOWANCES
(Transfer this amount (Transfer this amount (Transfer this amountto item A1 of HK-1.2B) to item B1 of HK-1.2B) to item C1 of HK-1.2B)
Incom e Tax No.
Year of Assessment
Name
Working Sheet page - 5
Buku Panduan Borang B Sistem Taksir SendiriHK-1.2.4
Note
:Ba
lanc
ing
char
ge (M
- G
) = D
ispo
sal v
alue
(M) e
xcee
ds th
e re
sidu
al e
xpen
ditu
re (G
) at t
he d
ate
of d
ispo
sal.
Bala
ncin
g al
low
ance
(G -
M) =
Res
idua
l exp
endi
ture
(G) a
t the
dat
e of
dis
posa
l exc
eeds
the
disp
osal
val
ue (M
).
H
K-1
.2.4
:
PLA
NT
AN
D M
AC
HIN
ER
Y A
LLO
WA
NC
E
1 2 3 4 5 6 7 8 9 10 11TO
TAL
12BA
LANC
ING
CHAR
GE(11
N)(T
rans
fer t
his a
mou
nt to
Wor
king S
heet
HK-
1.2.4A
)
13BA
LANC
ING
ALLO
WAN
CE(11
P)(T
rans
fer t
his a
mou
nt to
Wor
king S
heet
HK-
1.2.4A
)
14CA
PITA
L AL
LOW
ANCE
(11
J +
11K)
(Tra
nsfe
r thi
s am
ount
to W
orkin
g She
et H
K-1.2
.4A)
Qua
lifyin
gex
pend
iture
Resid
ual
expe
nditu
reb/
f D
ate
of p
urch
ase
Clas
sIte
m
Year
of A
sses
smen
t
Nam
e
Inco
me
Tax
No.
Dat
e of
disp
osal
Firs
t yea
r of
ass
essm
ent
which
qua
lifies
Rate %
Inst
alm
ent
paym
ents
AB
CD
EF
GH
JK
LM
NP
Bal
ancin
g c
harg
e B
alan
cing
allo
wanc
e D
ispos
al v
alue
Ann
ual
allo
wanc
e/Al
lowa
nce
claim
ed o
nsm
all v
alue
asse
ts
In
itial
allo
wanc
eRe
sidua
lex
pend
iture
c/f
Working Sheet page - 6
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 7
E1 Heavy machinery/Motor vehicle: a. General 20 Paragraph 10 20 P.U.(A)52/2000b. Building and construction industry 30 P.U.(A)294/1998 20 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 20 P.U.(A)52/2000 e. Imported heavy machinery 10 P.U.(A)474/1997 10 P.U.(A)474/1997 f. Heavy machinery/Motor vehicle subject to
provisions under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U(A)52/2000
E2 Plant and machinery: a. General 20 Paragraph 10 14 P.U.(A)52/2000 b. Building and construction industry 30 P.U.(A)294/1998 14 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 14 P.U.(A)52/2000 e. Plant and machinery subject to provisions under
paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 14 P.U.(A)52/2000
E3 Others: a. General 20 Paragraph 10 10 P.U.(A)52/2000 b. Building and construction industry 30 P.U.(A)294/1998 10 P.U.(A)52/2000 c. Timber industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000 d. Tin mining industry 60 P.U.(A)294/1998 10 P.U.(A)52/2000 e. Others subject to provisions under paragraphs
2A and 2C Schedule 3 NIL Paragraph 13A 10 P.U.(A)52/2000
E4 Special / Specific purpose plant and machinery/equipment for:
a. Storage, treatment and disposal of scheduled wastes; 40 P.U.(A) 339/1995; 20 P.U.(A) 339/1995;and recycling of wastes and P.U.(A) 505/2000 and P.U.(A) 505/2000
b. Natural gas refuelling 40 P.U.(A) 265/1997 20 P.U.(A) 265/1997 c. Control of wastes and pollution of environment 40 P.U.(A) 295/1998 20 P.U.(A) 295/1998 d. Conservation of energy
[P.U.(A) 349/2003 is revoked with effect from 1/1/2005] 40 P.U.(A) 64/2006 20 P.U.(A) 64/2006 e. Special plant and machinery subject to provisions
under paragraphs 2A and 2C Schedule 3 NIL Paragraph 13A 20 P.U.(A) 52/2000f. Purposes of a qualifying project under Schedule 7A 40 P.U.(A) 506/2000 20 P.U.(A) 506/2000g. Controlling the quality of electric power 20 P.U.(A) 87/2005 40 P.U.(A) 87/2005h. Generating energy using renewable energy 20 P.U.(A) 88/2005 and 80 P.U.(A) 88/2005 and
resources [revoked with effect from Year of P.U.(A) 115/2005 P.U.(A) 115/2005Assessment 2008 via P.U. (A) 107/2008]
i. Agriculture sector 20 P.U.(A) 188/2005 40 P.U.(A) 188/2005j. Mould for the production of industrialised building
system component 40 P.U.(A) 249/2006 20 P.U.(A) 249/2006k New bus 20 P.U.(A) 356/2008 80 P.U.(A) 358/2008l. Plant and machinery 20 P.U.(A) 111/2009 40 P.U.(A) 111/2009m. Security control equipment and monitor equipment 20 P.U.(A) 359/2008 80 P.U.(A) 359/2008E5 Computer and ICT equipment: a. Computers and information technology equipment 20 P.U.(A) 358/2008 80 P.U.(A) 358/2008
[P.U.(A) 187/1998 is revoked with effect from Y/A 2009] b. Cost of provision of computer software 20 P.U.(A) 358/2008 80 P.U.(A) 358/2008
[P.U.(A) 272/1999 is revoked with effect from Y/A 2009]E6 Small value assets (refer to Public Ruling No. 1/2008 dated 27th March 2008) Paragraph 19A
Note: 1. Heavy machinery – Bulldozers, cranes, ditchers, excavators, graders, loaders, rippers, rollers, rooters, scrappers,shovels, tractors, vibrator wagons and so on.
2. Motor vehicles – All types of motorized vehicles such as motorcycles, aeroplanes, ships and so forth.3. Plant and machinery – General plant and machinery not included under heavy machinery such as air conditioners,
compressors, lifts, laboratory and medical equipment, ovens and so forth.4. Others - Office equipment, furniture and fittings.
Rate(%)
Rate(%)
Reference[Schedule 3 and P.U.(A)]
Reference[Schedule 3 and P.U.(A)]
Class Type of AssetInitial Allowance Annual Allowance
PLANT AND MACHINERY ALLOWANCE INDEX
Buku Panduan Borang B Sistem Taksir Sendiri
A B C
Balancing Balancing CapitalCharge Allowance Allowance
ATTACHMENT 1
ATTACHMENT 2
ATTACHMENT 3
ATTACHMENT 4
ATTACHMENT 5
TOTAL
HK-1.2.4A: SUMMARY OF PLANT AND MACHINERY ALLOWANCES
(Transfer this amount (Transfer this amount (Transfer this amountto item A2 of HK-1.2B) to item B2 of HK-1.2B) to item C2 of HK-1.2B)
Name
Income Tax No.
Year of Assessment
Working Sheet page - 8
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 9
HK-3
Note
:Pr
ocee
d wi
th th
e co
mpu
tatio
n ov
erle
af if
the
rate
of t
ax d
educ
ted
on d
ivide
nd re
ceive
d as
per
vouc
her/c
ertif
icat
e di
ffers
from
the
tax r
ate
for c
urre
nt ye
ar o
f ass
essm
ent
Tax
Rat
eW
arra
nt N
o. /
Ser
ial N
o.Fo
r Yea
rE
nded
Nam
e of
Com
pany
Gro
ss D
ivid
end
Tax
Ded
ucte
dD
ate
ofP
aym
ent
No. 3 4 5 6 7 8 9 10 11
TOTA
L N
ET D
IVID
END
HK
-3:
TAX
DE
DU
CTI
ON
UN
DE
R S
EC
TIO
N 5
1 O
F FI
NA
NC
E A
CT
2007
(D
IVID
EN
DS
)
21
RMse
nRM
sen
Net
Div
iden
d
RMse
n
12 13 14 15
Tota
l Reg
ross
ed
Sub
mit
this
Wor
king
She
et if
ent
itled
to a
tax
refu
nd (U
se s
epar
ate
HK
-3 fo
r div
iden
ds re
gros
sed)
Nam
e
Inco
me
Tax
No.
Year
of A
sses
smen
t
I/C N
o.
Busi
ness
Reg
istra
tion
No.
A.
List
of d
ivid
end
inco
me:
X [
amou
nt fr
om B
(i) ]
Y [
amou
nt fr
om B
(ii) ]
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 10
C. Computation of statutory income from dividends
(i) Gross dividend (X)
Less:
(ii) Interest on loan employed in theproduction of gross dividend income
(iii) Statutory Income
D. Tax deduction under section 51 of Finance Act 2007 (dividends)(as per amount Y above)
B. Computation of regrossed dividend and tax deemed deducted
If the rate of tax deducted as per dividend voucher/certificate differs from the current year’s tax rate forcorporations, please use the following formula to regross the net dividend received and compute the taxdeemed deducted:-
(i) Dividend regrossed (X)
= Net dividend
= (X)
Enter the amount of regrossed dividend in column ‘X’ under ‘Gross Dividend’.
(ii) Tax deemed deducted (Y)
= X
= (Y)
* Where Z is the current year’s tax rate for corporations.
1 ( 1 - Z * )
Z *x
x
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 11
HK-4C: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT
1
2
3
4
5
6
7
8
9
10
Note: 1. Properties refer to houses, factories, land and other immovable properties.
2. Assets refer to plant, machineries, furniture and other movable properties.
No. Type of Property / Asset Address of the Property /Lessor of the Asset
Date ofCommencement ofthe Rental / Lease
Year of Assessment
Total Gross Rental / LeasePayments received in theYear of Assessment (RM)
Name
Income Tax No. I/C No.
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 12
B. COMPUTATION OF ADJUSTED INCOME FROM RENTAL BUSINESS
1. GROSS RENTAL INCOME (Total from Part A)
LESS: Allowable expenditure:
(i) Interest expended on loanemployed exclusively inthe production of that rentalincome
(ii) Assessment
(iii) Quit rent
(iv) Insurance
Other revenue expenditure:
(v) Repairs and maintenance
(vi) Renewal of tenancy agreement
(vii) ...........................................
(viii) ...........................................
(ix) ...........................................
(x) ...........................................
(xi) ...........................................
(xii) ...........................................
(xiii) ...........................................
(xiv) ...........................................
(xv) ...........................................
2. Total Expenditure ( i to xv )
3. ADJUSTED INCOME FROM RENTAL BUSINESS ( B1 - B2 )(enter ‘0’ in this item if amount B2 exceeds amount B1)
C. COMPUTATION OF STATUTORY INCOME FROM RENTAL BUSINESS
1. ADD: Balancing Charge(amount from item A3 from Working Sheet HK-1.2B)
2. TOTAL ( B3 + C1 )
3. LESS: Current Year Capital Allowance absorbed(total amount of B3 + C3 from Working Sheet HK-1.2Bbut restricted to the amount in C2)
D. STATUTORY INCOME FROM RENTAL BUSINESS ( C2 - C3 )
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 13
HK-5: COMPUTATION OF STATUTORY INCOME FROM INTEREST / ROYALTIES
INTEREST
A. Gross Interest
LESS:
B. Interest on loan employed in theproduction of gross income from interest
C. Statutory Income ( A - B )
D. Total Gross Income from Interest(amount from item C of HK-6 / D of HK-8 / D of HK-9)
E. TOTAL STATUTORY INCOME FROM INTEREST ( C + D )
ROYALTIES
F. Gross Royalty
G. Total Gross Income from Royalties(amount from item D of HK-6 / E of HK-8 / E of HK-9)
H. TOTAL STATUTORY INCOME FROM ROYALTIES ( F + G )
RM
Year of Assessment
Name
Income Tax No. I/C No.
Business Registration No.
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 14
HK-6: TAX DEDUCTION UNDER SECTION 110 (OTHERS)
A. List out: interest/royalty income pursuant to the provision under section 109 ITA 1967;section 4A income subject to the provision under section 109B ITA 1967;income from trust as per CP30A and other relevant income.
Note:- * Income Code: 3 = interest, 5 = royalties, 6 = section 4A income,7 = income from trust (excluding real estate investment trust / property
trust fund)8 = other relevant income
B. Total tax deducted under section 110 (others) ( Z )
C. Total gross interest income (income code = 3)
D. Total gross royalty income (income code = 5)
E. Total gross section 4A income (income code = 6)
F. Total gross income from trust (income code = 7)
G. Total gross of other income (income code = 8)
Name of Payer / TrustGross Income Date of
PaymentRM RMsen senNo. Code *
Tax DeductedReceipt No.
1
2
3
4
5
6
7
8
9
10
TOTAL
( Z )
Year of Assessment
Name
Income Tax No. I/C No.
Business Registration No.
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 15
A. List of incomeNote - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income,
7 = income from trust, 8 = other relevant income
1
2
34
5
6
78
9
10
(X) (Y)
Relief due is either amount Y or amount U, where amount U is computed using the following formula:
B. Relief claimed (U or Y, whichever is lower)
C. Total gross dividend income (income code = 2)
D. Total gross interest income (income code = 3)
E. Total gross royalty income (income code = 5)
F. Total gross section 4A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paidor credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the atx deductedin the foreign country.
No. Code * Gross Income Tax Deducted in the Foreign Country
TOTAL
HK-8: CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIES WITH DOUBLE TAXATION AGREEMENT
Statutory Income
Year of Assessment
Name
Income Tax No. I/C No.
Business Registration No.
Total Income from all sourcesTax chargeable
before reliefx
Total X= U
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 16
HK-9: CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES WITHOUT DOUBLE TAXATION AGREEMENT
Y/2=(Z)
A. List of incomeNote - * Income Code: 1 = business, 2 = dividends, 3 = interest, 5 = royalties, 6 = section 4A income,
7 = income from trust, 8 = other relevant income
1
2
3 4
5
6
7 8
9
10
(X) (Y)
Relief due is either amount Z or amount U, where amount U is computed using the following formula:
B. Pelepasan yang dituntut (U atau Z yang mana lebih rendah)
C. Total gross income from dividends (income code = 2)
D. Total gross interest income (income code = 3)
E. Total gross royalty income (income code = 5)
F. Total gross section 4A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paidor credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the atx deductedin the foreign country.
No. Code * Gross Amount Tax Deducted in the Foreign Country
TOTAL
Total Income from all sourcesTax chargeable
before reliefx
Total X= U
Year of Assessment
Name
Income Tax No. I/C No.
Business Registration No.
Buku Panduan Borang B Sistem Taksir Sendiri
Working Sheet page - 17
HK-11: BASIS YEAR PAYMENT TO NON-RESIDENTS (WITHHOLDING TAX)
No. Receipt Date of Gross Withholding Tax Withholding Tax NetNo. Payment Amount Remitted to Remitted to Amount
Paid LHDNM LHDNM Paid(RM) (RM) [for paragraph (RM)
107A(1)(b) only (3%)] (RM)
1
2
3
4
5
6
7
8
9
10
11
12
TOTAL
Enter ‘X’ in the relevant box. Select one only. Use separate working sheet for each type of withholding tax.
PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISIONOF SECTION :
107A ITA 1967 (NON-RESIDENT CONTRACTORS)
109 ITA 1967 (INTEREST AND ROYALTIES)
109A ITA 1967 (PUBLIC ENTERTAINERS)
109B ITA 1967 (SECTION 4A INCOME)
109D ITA 1967 (INCOME FROM UNIT TRUSTS)
109F ITA 1967 [PARAGRAPH 4(f) INCOME]
Year of Assessment
Name
Income Tax No. I/C No.
Business Registration No.
Appendix page - 1
Form TR 2010 Guidebook Self Assessment System
APPENDIX A1.1: REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other writtenevidence must be properly kept as the onus-of-proof is on the individual who makes the claim/adjustment. Any claim/adjustment not supported by sufficient documentation shall be disallowed in the event of a tax audit and penalty may beimposed.
The following are the required information and documents which must be made available and retained with any adjustmentand tax computation.
1. Adjustment of income and expenses
Adjustments must be supported by:
An analysis of income and expenditure
Subsidiary accounts
Receipts/Invoices
2. Contract/Subcontract payments, commission, rents and other contract payments for services to residents:Name, address, identity card number and amount paid in respect of each recipient
Type of contract/commission/service
Type of asset leased
Copy of relevant agreement / documents
3. Contract payments to non-residents (receipts by non-resident contractors - section 107A applies):
Name, type, location and duration of project
Value of the whole contract and value of the service portion of the contract carried out in Malaysia
Contract payments and payments for the service portion of the contract in the current year of assessment
Name, address, income tax number and passport number of the foreign contractor
Copy of relevant agreement / documents
4. Payment of management fees to residents:
Name, address, identity card number and amount paid
Relationship between the real estate investment trust / property trust fund and the recipient, if any
Basis of payment
Service agreement or other relevant documents
5. Payment of professional, technical or management fees and rents to non-residents (section 4A income):
a) Payment of professional, technical or management feesType of services rendered
Name, address, income tax number and passport number of the foreign contractor; and total amount paid
Furnish reasons if the whole or part of the payment is not considered as a section 4A income and keep a copyof the agreement
Proof of withholding tax paid
Appendix page - 2
Form TR 2010 Guidebook Self Assessment System
b) Payments for rental of movable properties
Type of movable property
Name, address, income tax number and passport number of the foreign contractor; and total amount paid
If the payment is not subjected to withholding tax, retain the relevant supporting documents
6. Overseas trips:
Name, designation and scope of duty of the employee concerned
Dates, destinations and purpose of trips
Analysis of expenditure indicating the portion of private expenses
7. Public Rulings, Government Gazettes, guidelines and application forms for incentive claims:
Director General’s Public Rulings (refer to Appendix H)
Application for an approved research project and claim for double deduction on research expenditure undersection 34A ITA 1967
Director General’s Public Ruling : Public Ruling No. 5/2004 (issued on 31/12/2004)
Reference no. of application form : Borang 2 (Sek 34A ACP 1967)
Guideline on application under subsection 44(6) ITA 1967 for deduction of any gift of money to an approvedorganisation in aid of individuals suffering from chronic/serious diseases. Refer to LAMPIRAN A on thetypes of chronic/serious diseases.
Reference no. of the LHDNM guideline : -
Reference no. of application form : Lampiran B
8. Housing Developers:
Name, address and location of project
Approved layout plan
Date of commencement and completion for each phase of the project
Cost of land and value of each phase of the project
Development cost analysis for each phase on cumulative basis for each year of assessment
Computation of profit or loss based on the method as prescribed in Public Ruling No. 1/2009 (Property Development)and Public Ruling 2/2009 (Construction Contracts).
*( Downloadable from the LHDNM website)
*
*
Appendix page - 3
Form TR 2010 Guidebook Self Assessment System
APPENDIX C A
PPEN
DIX
C:
FOR
EIG
N C
UR
RE
NC
Y E
XC
HA
NG
E R
ATE
S (
YE
AR
LY A
VE
RA
GE
)
YEA
R OF
1 W
ON
$1 N
EW1
RUPE
E1
PESO
$11
RUPE
E1
FRAN
C$1
BAHT
£1$1
1 A
SSES
SMEN
TSO
UTH
KORE
AZE
ALAN
DPA
KIST
ANPH
IL.
S’PO
RESR
I LAN
KASW
ITZE
RLAN
DTA
IWAN
THAI
UKU
SAEU
RO20
00 (T
BTS)
0.003
22.0
310
0.074
60.0
982
2.262
60.0
542
2.557
90.1
188
0.101
46.2
044
3.800
0-
2000
(STT
S)0.0
034
1.755
70.0
714
0.087
42.2
270
0.050
02.2
753
0.123
00.0
959
5.821
13.8
000
-
2001
0.003
01.6
148
0.062
30.0
753
2.143
60.0
430
2.277
60.1
137
0.086
35.5
292
3.800
0-
2002
0.003
11.7
790
0.064
30.0
745
2.143
40.0
402
2.471
80.1
113
0.089
35.7
623
3.800
03.6
254
2003
0.003
22.2
299
0.066
50.0
709
2.203
80.0
398
2.851
20.1
117
0.092
56.2
699
3.800
04.3
339
2004
0.003
32.5
495
0.065
80.0
685
2.270
80.0
379
3.092
50.1
150
0.095
37.0
348
3.800
04.7
725
2005
0.003
72.6
947
0.064
20.0
694
2.296
90.0
381
3.079
60.1
191
0.095
16.9
664
3.803
44.7
666
2006
0.003
82.4
063
0.061
40.0
722
2.330
60.0
356
2.955
30.1
139
0.097
66.8
176
3.704
34.6
479
2007
0.003
72.5
534
0.057
10.0
754
2.304
00.0
314
2.893
70.1
057
0.100
76.9
464
3.472
14.7
529
2008
0.003
12.3
904
0.048
00.0
758
2.377
30.0
310
3.107
70.1
067
0.100
96.2
176
3.365
74.9
339
2009
0.002
82.2
521
0.043
70.0
748
2.447
10.0
310
3.281
30.1
077
0.103
65.5
655
3.559
04.9
538
2010
0.002
82.3
449
0.038
20.0
721
2.386
30.0
288
3.123
20.1
032
0.102
65.0
305
3.254
64.3
224
YEAR
OF
$11
DINA
R$1
$11
RENM
INBI
1 RI
YAL
1 RA
ND1
KRO
NE$1
1 RU
PEE
1 RU
PIAH
1 YE
NAS
SESS
MEN
TAU
ST.
BA
HR
AIN
BR
UN
EIC
AN
AD
ACH
INA
ARAB
SAU
DIS.
AFRI
CANO
RWAY
HKIN
DIA
INDO
NESI
AJA
PAN
2000
(TBT
S)2.4
748
10.08
002.2
626
2.581
00.4
633
--
-0.4
942
0.089
10.0
005
0.033
8
2000
(STT
S)2.2
350
10.08
392.2
270
2.584
90.4
636
--
0.437
10.4
925
0.085
50.0
005
0.035
6
2001
1.987
412
.5202
2.143
62.4
793
0.463
7-
-0.4
274
0.492
10.0
814
0.000
40.0
316
2002
2.085
110
.0815
2.143
42.4
444
0.463
71.0
234
0.366
50.4
831
0.492
10.0
790
0.000
40.0
307
2003
2.496
710
.0812
2.203
82.7
407
0.463
71.0
234
0.509
20.5
433
0.492
80.0
824
0.000
40.0
331
2004
2.827
710
.0822
2.270
82.9
533
0.463
71.0
234
0.597
80.5
701
0.492
70.0
847
0.000
40.0
354
2005
2.916
110
.0891
2.296
73.1
529
0.466
91.0
199
0.601
30.5
955
0.491
80.0
869
0.000
40.0
348
2006
2.788
59.8
261
2.330
53.2
648
0.464
60.9
877
0.552
20.5
777
0.477
20.0
820
0.000
40.0
318
2007
2.908
49.1
412
2.303
83.2
396
0.456
30.9
265
0.492
60.5
932
0.445
00.0
844
0.000
40.0
295
2008
2.852
68.8
466
2.376
83.1
665
0.484
60.8
972
0.411
60.6
025
0.432
20.0
781
0.000
30.0
326
2009
2.808
59.3
478
2.447
03.1
239
0.521
00.9
490
0.425
90.5
672
0.459
10.0
739
0.000
30.0
381
2010
2.989
08.5
417
2.385
93.1
585
0.480
70.8
678
0.444
40.5
394
0.418
90.0
716
0.000
40.0
371
Appendix page - 4
Form TR 2010 Guidebook Self Assessment System
FOR
EIG
N C
UR
RE
NC
Y E
XC
HA
NG
E R
ATE
S (
YE
AR
LY A
VE
RA
GE
)
YEAR
OF
1 DI
NAR
1 PE
SO1
PESO
1 RE
AL1
KYAT
1 KR
ONE
1 RI
AL1
PAUN
1 TA
KA1
KRO
NE1
DONG
1 NE
W L
IRA
ASSE
SSM
ENT
KUW
AIT
ARG
ENTI
NAM
EXIC
OBR
AZIL
MYA
NMAR
DENM
ARK
IRAN
LEBA
NON
BANG
LADE
SHSW
EDEN
VIET
NAM
TURK
EY20
0812
.5130
1.055
20.3
011
1.843
90.5
225
0.659
20.0
003
0.002
20.0
491
0.514
50.0
002
2.579
2
2009
12.34
690.9
479
0.261
41.7
795
0.553
10.6
653
0.000
40.0
024
0.051
80.4
668
0.000
22.2
737
2010
11.35
060.8
245
0.254
91.8
319
0.505
70.5
804
0.000
30.0
022
0.046
80.4
523
0.000
22.1
436
YEAR
OF
1 DI
RHAM
1 PE
SO1
RIYA
L1
SHEK
EL1
NAIR
A1
RUBL
EAS
SESS
MEN
TU.
A.E.
CHIL
EQ
ATAR
ISRA
ELNI
GER
IA R
USSI
A20
080.9
074
0.006
40.9
157
0.987
5
2009
0.959
50.0
063
0.968
00.8
979
0.02
380.1
114
2010
0.876
80.0
063
0.885
00.8
538
0.021
60.1
062
Appendix page - 5
Form TR 2010 Guidebook Self Assessment System
APPENDIX E: COUNTRY CODES
Afghanistan AF
Aland Islands AX
Albania AL
Algeria DZ
American Samoa AS
Andorra AD
Angola AO
Anguilla AI
Antarctica AQ
Antigua and Barbuda AG
Argentina AR
Armenia AM
Aruba AW
Australia AU
Austria AT
Azerbaijan AZ
Bahamas BS
Bahrain BH
Bangladesh BD
Barbados BB
Belarus BY
Belgium BE
Belize BZ
Benin BJ
Bermuda BM
Bhutan BT
Bolivia BO
Bosnia and Herzegovina BA
Botswana BW
Bouvet Island BV
Brazil BR
British Indian Ocean Territory IO
Brunei Darussalam BN
Bulgaria BG
Burkina Faso BF
Burundi BI
Cambodia KH
Cameroon CM
Canada CA
Cape Verde CV
Cayman Islands KY
Central African Republic CF
Chad TD
Chile CL
China CN
Christmas Island CX
Cocos (Keeling) Islands CC
Colombia CO
Comoros KM
Congo CG
Congo, The Democratic Republic of the CD
Cook Islands CK
Costa Rica CR
Cote D’ivoire CI
Croatia (local name: Hrvatska) HR
Cuba CU
Name of Country Name of CountryCountry Code Country Code
Appendix page - 6
Form TR 2010 Guidebook Self Assessment System
Cyprus CY
Czech Republic CZ
Denmark DK
Djibouti DJ
Dominica DM
Dominican Republic DO
East Timor TP
Ecuador EC
Egypt EG
El Salvador SV
Equatorial Guinea GQ
Eritrea ER
Estonia EE
Ethiopia ET
Falkland Islands (Malvinas) FK
Faroe Islands FO
Fiji FJ
Finland FI
France FR
France, Metropolitan FX
French Guiana GF
French Polynesia PF
French Southern Territories TF
Gabon GA
Gambia GM
Georgia GE
Germany DE
Ghana GH
Gibraltar GI
Greece GR
Greenland GL
Grenada GD
Guadeloupe GP
Guam GU
Guatemala GT
Guernsey GG
Guinea GN
Guinea-Bissau GW
Guyana GY
Haiti HT
Heard and McDonald Islands HM
Honduras HN
Hong Kong HK
Hungary HU
Iceland IS
India IN
Indonesia ID
Iran Islamic Republic of IR
Iraq IQ
Ireland IE
Israel IL
Italy IT
Jamaica JM
Japan JP
Jordan JO
Kazakhstan KZ
Kenya KE
Kiribati KI
Name of Country Name of CountryCountry Code Country Code
Appendix page - 7
Form TR 2010 Guidebook Self Assessment System
Korea, Democratic People’s Republic of KP
Korea, Republic of KR
Kuwait KW
Kyrgyzstan KG
Laos People’s Democratic Republic LA
Latvia LV
Lebanon LB
Lesotho LS
Liberia LR
Libyan Arab Jamahiriya LY
Liechtenstein LI
Lithuania LT
Luxembourg LU
Macao MO
Macedonia, The Former Yugoslav Republic of MK
Madagascar MG
Malawi MW
Malaysia MY
Maldives MV
Mali ML
Malta MT
Marshall Islands MH
Martinique MQ
Mauritania MR
Mauritius MU
Mayotte YT
Mexico MX
Micronesia, Federated States of FM
Moldova, Republic of MD
Monaco MC
Mongolia MN
Montserrat MS
Morocco MA
Mozambique MZ
Myanmar MM
Namibia NA
Nauru NR
Nepal NP
Netherlands NL
Netherlands Antilles AN
New Caledonia NC
New Zealand NZ
Nicaragua NI
Niger NE
Nigeria NG
Niue NU
Norfolk Island NF
Northern Mariana Islands MP
Norway NO
Oman OM
Pakistan PK
Palau PW
Palestinian Territory, Occupied PS
Panama PA
Papua New Guinea PG
Paraguay PY
Peru PE
Philippines PH
Name of Country Name of CountryCountry Code Country Code
Appendix page - 8
Form TR 2010 Guidebook Self Assessment System
Pitcairn PN
Poland PL
Portugal PT
Puerto Rico PR
Qatar QA
Reunion RE
Romania RO
Russian Federation RU
Rwanda RW
Saint Kitts and Nevis KN
Saint Lucia LC
Saint Vincent and the Grenadines VC
Samoa WS
San Marino SM
Sao Tome and Principe ST
Saudi Arabia SA
Senegal SN
Serbia and Montenegro CS
Seychelles SC
Sierra Leone SL
Singapore SG
Slovakia (Slovak Republic) SK
Slovenia SI
Solomon Islands SB
Somalia SO
South Africa ZA
South Georgia and the South Sandwich Islands GS
Spain ES
Sri Lanka LK
St. Helena SH
St. Pierre and Miquelon PM
Sudan SD
Suriname SR
Svalbard and Jan Mayen Islands SJ
Swaziland SZ
Sweden SE
Switzerland CH
Syrian Arab Republic SY
Taiwan, Province of China TW
Tajikistan TJ
Tanzania, United Republic of TZ
Thailand TH
Timor - Leste TL
Togo TG
Tokelau TK
Tonga TO
Trinidad and Tobago TT
Tunisia TN
Turkey TR
Turkmenistan TM
Turks and Caicos Islands TC
Tuvalu TV
Uganda UG
Ukraine UA
United Arab Emirates AE
United Kingdom GB
United States US
United States Minor Outlying Islands UM
Name of Country Name of CountryCountry Code Country Code
Appendix page - 9
Form TR 2010 Guidebook Self Assessment System
Uruguay UY
Uzbekistan UZ
Vanuatu VU
Vatican City State (Holy See) VA
Venezuela VE
Vietnam VN
Virgin Islands (British) VG
Virgin Islands (U.S.) VI
Wallis And Futuna Islands WF
Western Sahara EH
Yemen YE
Yugoslavia YU
Zambia ZM
Zimbabwe ZW
Name of Country Name of CountryCountry Code Country Code
Appendix page - 10
Form TR 2010 Guidebook Self Assessment System
APPENDIX F: DOUBLE TAXATION AGREEMENTS (DTA) -WITHHOLDING TAX RATES ON PAYMENTS
TO NON-RESIDENTS AS AT 11 NOVEMBER 2010
1 Albania 10 10 10 2 Australia 15 10 NIL 3 Austria 15 10 10 4 Bahrain 5 8 10 5 Bangladesh 15 10 10 6 Belgium 10 10 10 7 Brunei 10 10 10 8 Canada 15 10 10 9 Chile 15 10 510 China 10 10 1011 Croatia 10 10 1012 Czech Republic 12 10 1013 Denmark 15 10 1014 Egypt 15 10 1015 Fiji 15 10 1016 Finland 15 10 1017 France 15 10 1018 Germany 15 10 NIL19 Hungary 15 10 1020 India 10 10 1021 Indonesia 10 10 1022 Iran 15 10 1023 Ireland 10 8 1024 Italy 15 10 1025 Japan 10 10 1026 Jordan 15 10 1027 Kazakhstan 10 10 1028 Krygyz 10 10 1029 Kuwait 10 10 1030 Lebanon 10 8 1031 Luxembourg 10 8 832 Malta 15 10 1033 Mauritius 15 10 1034 Mongolia 10 10 1035 Morocco 10 10 10
Fees forTechnical Services
%Country Interest
%No. Royalties
%
EFFECTIVE DOUBLE TAXATION AGREEMENTS
Appendix page - 11
Form TR 2010 Guidebook Self Assessment System
Note:(i) There is no withholding tax on dividends paid by Malaysian companies.(ii) To claim the DTA rate, please attach the Certificate of Tax Residence from the country of residence.(iii) Where the rate provided in the ITA 1967 is lower than the DTA rate, the lower rate shall apply.
36 Myanmar 10 10 1037 Namibia 10 5 538 Netherlands 10 8 839 New Zealand 15 10 1040 Norway 15 10 1041 Pakistan 15 10 1042 Papua New Guinea 15 10 1043 Philippines 15 10 1044 Poland 15 10 1045 Qatar 5 8 846 Romania 15 10 1047 Russia 15 10 1048 Saudi Arabia 5 8 849 Seychelles 10 10 1050 Singapore 10 8 551 South Africa 10 5 552 South Korea 15 10 1053 Spain 10 7 554 Sri Lanka 10 10 1055 Sudan 10 10 1056 Sweden 10 8 857 Switzerland 10 10 1058 Syria 10 10 1059 Thailand 15 10 1060 Turkey 15 10 1061 Turkmenisten 10 10 1062 United Arab Emirates 5 10 1063 United Kingdom 10 8 864 Uzbekistan 10 10 1065 Venezuela 15 10 1066 Vietnam 10 10 10
Fees forTechnical Services
%Country Interest
%No. Royalties
%
Appendix page - 12
Form TR 2010 Guidebook Self Assessment System
1 Bosnia and Herzegovina 10 8 102 Senegal 10 10 103 Zimbabwe 10 10 10
Fees forTechnical Services
%Country Interest
%No. Royalties
%
GAZETTED DOUBLE TAXATION AGREEMENTS
1 Argentina 15 * 10 * 10 *2 United States of America 15 * 10 * 10 *
Fees forTechnical Services
%Country Interest
%No. Royalties
%
LIMITED AGREEMENTS
* The withholding tax rate on interest, royalties and fees for technical services is as provided in the ITA 1967.
1 Taiwan 10 10 7.5
Fees forTechnical Services
%Country Interest
%No. Royalties
%
INCOME TAX EXEMPTION ORDER **
** (i) P.U. (A) 201 (1998)(ii) P.U. (A) 202 (1998)
Appendix page - 13
Form TR 2010 Guidebook Self Assessment System
APPENDIX H: DIRECTOR GENERAL’S PUBLIC RULINGS
2/2010 Allowable Pre-operational and Pre-commencement of Business 03/06/2010Expenses (with effect from Year of Assessment 2010)
1/2010 Withholding Tax on Income under Paragraph 4(f) 19/04/2010
3/2009 Professional Indemnity Insurance 30/07/2009
2/2009 Construction Contracts 22/05/20091/2009 Property Development 22/05/2009
3/2008 Entertainment Expense 22/10/2008
2/2008 Reinvestment Allowance 03/04/2008
1/2008 Special Allowances for Small Value Assets 27/03/20086/2006 Tax Treatment of Legal and Professional Expenses 06/07/2006
5/2006 Professional Indemnity Insurance 31/05/2006
4/2006 Valuation of Stock In Trade and Work In Progress 31/05/2006Part I
3/2006 Property Development & Construction Contracts 13/03/2006
2/2006 Tax Borne by Employers 17/01/2006
1/2006, Perquisites from Employment 17/01/2006,Addendum, 30/08/2007,
Second Addendum & 25/02/2009 &Third Addendum 30/07/2009
6/2005 & Trade Association 08/12/2005 &Addendum 01/07/2009
5/2005 Deduction for Loss of Cash and Treatment of Recoveries 14/11/2005
4/2005, Withholding Tax on Special Classes of Income 12/09/2005,Addendum & 30/11/2007 &
Second Addendum 04/01/2010
3/2005 & Living Accommodation Benefit Provided for the Employee 11/08/2005 &Addendum by the Employer 05/02/2009
2/2005, Computation of Income Tax Payable by a Resident Individual 06/06/2005,Addendum & 06/07/2006 &
Second Addendum 03/01/2008
1/2005 Computation of Total Income for Individual 05/02/2005
5/2004 & Double Deduction Incentive on Research Expenditure 30/12/2004 &Addendum 03/04/2008
4/2004 Employee Share Option Scheme Benefit 09/12/2004
3/2004 & Entertainment Expense 08/11/2004 &Addendum 23/08/2007
2/2004, Benefits-In-Kind 08/11/2004,Addendum, 20/05/2005,
Second Addendum, 17/01/2006,Third Addendum & 17/04/2009 &Fourth Addendum 19/04/2010
1/2004 Income from Letting of Real Property 30/06/2004
Issued/Updated
ComplianceNo
Subject of Public Ruling YesNo.
Appendix page - 14
Form TR 2010 Guidebook Self Assessment System
Issued/Updated
ComplianceNo
Subject of Public RulingYes
No.
2/2003 “Key-Man” Insurance 30/12/2003
1/2003 & Tax Treatment relating to Leave Passage 05/08/2003 &Addendum 23/08/2007
2/2002 Allowable Pre-operational And Pre-commencement of Business 08/07/2002Expenses For Companies (refer to Public Ruling No. 2/2010 witheffect from Year of Assessment 2010)
1/2002 Deduction for Bad & Doubtful Debts and Treatment 02/04/2002of Recoveries
7/2001 Basis Period for Business & Non-Business Source 30/04/2001(Companies)
6/2001 Basis Period for a Business Source (Individuals & 30/04/2001Persons other than Companies/Co-operatives)
5/2001 Basis Period for a Business Source (Co-operatives) 30/04/2001
4/2001 Basis Period for a Non-Business Source 30/04/2001(Individuals & Persons other than Companies)
3/2001 & Appeal against an Assessment 18/01/2001 &Addendum 18/05/2009
2/2001 Computation of Initial & Annual Allowances in 18/01/2001respect of Plant & Machinery
1/2001 Ownership of Plant and Machinery for the Purpose 18/01/2001of Claiming Capital Allowances
8/2000 Wilful Evasion of Tax and Related Offences 30/12/20007/2000 Providing Reasonable Facilities and Assistance 16/06/2000
6/2000 Keeping Sufficient Records 30/06/2001(Revised) (Persons other than Companies or Individuals)
6/2000 Keeping Sufficient Records 01/03/2000(Persons other than Companies or Individuals)
5/2000 Keeping Sufficient Records 30/06/2001(Revised) (Individuals & Partnerships)
5/2000 Keeping Sufficient Records 01/03/2000(Individuals & Partnerships)
4/2000 Keeping Sufficient Records 30/06/2001(Revised) (Companies and Co-operatives)
4/2000 Keeping Sufficient Records 01/03/2000(Companies and Co-operatives)
3/2000 Basis Period for a Business Source (Individuals & 01/03/2000Persons other than Companies/Co-operatives)
2/2000 Basis Period for a Business Source 01/03/2000(Companies & Co-operatives)
1/2000 Basis Period for a Non-Business Source 01/03/2000