0% found this document useful (0 votes)

511 views191 pages

Guidebook C2015

This document is a sample company tax return form for Year of Assessment 2015 provided by the Inland Revenue Board of Malaysia. It contains sections for declaring statutory income, total income, chargeable income and tax payable. It also allows claiming of deductions, allowances, losses and tax relief.

Uploaded by

ContenderC

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

0% found this document useful (0 votes)

511 views191 pages

Guidebook C2015

Uploaded by

ContenderC

We take content rights seriously. If you suspect this is your content, claim it here.

Available Formats

Download as PDF, TXT or read online on Scribd

You are on page 1/ 191

SAMPLE

COMPANY RETURN FORM

FOR YEAR OF ASSESSMENT
2015
2 This sample form is provided for reference and learning purpose.
2 This sample form CANNOT be used for the purpose of submission to the Inland
Revenue Board of Malaysia.
2 Pursuant to the Income Tax Act 1967 (ITA 1967), a company shall furnish a
return on an electronic medium or by way of electronic transmission [subsection
77A(1A)], and declare its income based on audited accounts [subsection
77A(4)] with effect from Year of Assessment 2014.

For further information:-

x
x
x
x
x

LHDNM Branch
Toll Free Line

: 1-800-88-5436 (LHDN)

Calls From Overseas

: 603-77136666

Official Portal

: http://www.hasil.gov.my

e-Filing Website

: https://e.hasil.gov.my

YEAR OF ASSESSMENT

LEMBAGA HASIL DALAM NEGERI MALAYSIA

2015

SAMPLE OF COMPANY RETURN FORM

CP5 [Pin. 2015]

Name of
company
[Submit Form 13 if
there is a change
in name)

II
IV
VI

Reference no.
(registration no.)

<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>?
<?
!
!
<>>>>>>>>?
<>>>>>>?
<>>>>>>? <>>>>>>?
<>>>>>>? <>>>>>>?
!
!
!
!
!
!
!

Resident in Malaysia
(Indicate ;

Income tax no.

Yes

III

(PSOR\HUV
no.

Country of residence

VII

(Use the Country Code)

Date of commencement
of operations

Day

VIII

Accounting period

Basis period

Record-keeping

XIV

Month

Year

Month

Yes

Substantial change in
shareholding and
subsection 44(5A) applies

Year

1 = Yes
2 = No
3 = Not relevant

Claim industrial building

allowance under
subparagraph 42(1)
Schedule 3 ,QGLFDWH;

Yes

Day

Month

Year

Day

Month

Year

From

Day

(Indicate X)

Year

From

Day

Month

XIII

Small and medium

enterprise

1 = Yes
2 = No

Claim / Surrender
loss under the
Group Relief
provision

1 = Claim
2 = Surrender
3 = Not relevant

[If claiming, submit C (RK-T);

If surrendering, submit Form C (RK-S)]

FOR OFFICE USE

Date received 2

Date received 1

Date received 3

[Declare in Ringgit Malaysia(RM) currency]

PART A:

STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME

Statutory Business Income

Business 1

Business 2

Business 3

Business 4

Business 5 + 6
and so forth

Statutory Partnership Income

Business Code

Amount (RM)

<>>>?
<>>>?
<>>>?
<>>>?
<>>>?

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

Income Tax No.

Amount (RM)

,
,
,
<>>>>>>>>? <>_>>_>>_>>?
,
,
,
<>>>>>>>>? <>_>>_>>_>>?
,
,
,
<>>>>>>>>? <>_>>_>>_>>?
,
,
<>_>>_>>_>>?

Partnership 1

Partnership 2

Partnership 3 + 4
and so forth

Aggregate statutory income from businesses ( A1 to A8 )

1DPHRI&RPSDQ\

A10

A11

Less:

Business losses brought forward (Restricted to A9)

A10

A11

TOTAL ( A9 - A10 )

Other Statutory Income

A12

Dividends

A12

A13

Interest

A13

A14

Discounts

A14

A15

Rents

A15

A16

Royalties

A16

A17

Premiums

A17

A18

Other income

A18

A19

Additions pursuant to paragraph 43(1)(c)

A19

A20

Aggregate statutory income from other sources ( A12 to A19 )

A20

A21

AGGREGATE INCOME ( A11 + A20 )

A21

Less:
A22

Current year business losses (Restricted to A21)

A22

A23

TOTAL ( A21 - A22 )

A23

Less:

Other expenses

A24

Prospecting expenditure - Schedule 4 and paragraph 44(1)(b)

A24

A25

Pre-operational business expenditure - Schedule 4B and

paragraph 44(1)(b)

A25

A26

Permitted expenses under section 60F

A26

A27

Permitted expenses under section 60H

A27

A28

TOTAL [ A23 ( A24 to A27 ) ] ((QWHULIYDOXHLVQegative)

A28

Less:
A29
A30A

A30B

A30C

Donations / Gifts / Contributions / Zakat

Gift of money to the Government/ local authority

A29

<>>>>>>>>?

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
<>_>>_>>_>>?
,
,
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

Gift of money to approved institutions or organisations

,
,
,
<>_>>_>>_>>?

Gift of money or cost of contribution in kind for

any approved sports activity or sports body

,
,
,
<>_>>_>>_>>?

Restricted to
10% of A21

Gift of money or cost of contribution in kind for any

project of national interest approved by the Minister
of Finance

,
,
,
<>_>>_>>_>>?
2

A30

,
,
,
<>_>>_>>_>>?

Name of Company: ....

.....

A31

Gift of artefacts, manuscripts or paintings

A31

A32

Gift of money for the provision of library facilities or to libraries

A32

A33

Gift of paintings to the National Art Gallery or any

state art gallery

A33

A34

Zakat perniagaan
(restricted to 2.5% of aggregate income in A21)

A34

A35

Claim for loss under Group Relief provision

A35

A36

TOTAL INCOME [ A28 ( A29 to A35 ) ]

(Enter 0 if value is negative)

A36

A37

TAXABLE PIONEER INCOME

A37

A38

CHARGEABLE INCOME ( A36 + A37 )

A38

A39

CHARGEABLE INCOME OF FOREIGN FUND MANAGEMENT (section 60G)

A39

CHARGEABLE INCOME [ from ( A38 + A39 ) ]

Apportionment of Chargeable Income

B3
B4

B5
B5A

B6
B7
B8

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

TAX PAYABLE

PART B:
B1

<>>>>>>>>?

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
TOTAL INCOME TAX CHARGED (B2 to B7 )

Less:
B9

Tax reduction on income derived from

exploration and exploitation of petroleum
in a Joint Development Area

B10

Section 110B tax deduction

B11

Section 110 tax deduction (others)

B12

Section 132 tax relief

B13

Section 133 tax relief

Income Tax

Rate (%)

.
,
,
,
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
.
,
,
,
<>_>>_>>_>>_>?
,
,
.
,
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
.
,
,
,
.
<_?
<>_>>_>>_>>_>?
,
.
,
,
<>_>>_>>_>>_>?
,
.
,
,
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
5

10
15
20
25

B10

B11

B12

Restricted to B8

,
,
,
,
<_>>_>>_>>_>>?

B13

1DPHRI&RPSDQ\

B14

Total Tax Reduction / Deduction / Relief

( B9 to B13 )

B14

B15

TAX PAYABLE * ( B8 B14 )

B15

Or
B16

TAX REPAYABLE * ( B14 B8 )

>)RUD7D[5HSD\DEOHFDVHILOO
in items P7 and P8 on page 11]

Tax payable ( from B15 )

Less:

Instalment payments made

Balance of tax payable

Tax paid in excess

PART D:
Claim Code

D1
D2
D3
D4
D5
D11

,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
.
,
<>_>>_>>_>>_>?

STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

PART C:
C1

B16

<>>>>>>>>?

<>?
<>?
<>?
<>?
<>?

,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
,
,
,
.
<>_>>_>>_>>_>?
.
,
,
,
<>_>>_>>_>>_>?

SPECIAL DEDUCTION, DOUBLE DEDUCTION AND FURTHER DEDUCTION

Claim Code

Amount

,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?

D6
D7
D8
D9
D10
D11

TOTAL CLAIMED

PART E:

Amount

,
,
<>? <>_>>_>>?
,
,
<>? <>_>>_>>?
,
,
<>? <>_>>_>>?
,
,
<>? <>_>>_>>?
,
,
<>? <>_>>_>>?
,
,
,
<>_>>_>>_>>?

CLAIM FOR SCHEDULE 3 ALLOWANCE

Business

Balance Carried Forward

Amount Absorbed

Business 1

E1(a)

Business 2

E2(a)

Business 3

E3(a)

Business 4

E4(a)

Business 5 + 6
and so forth

E5(a)

Partnership

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

E1(b)
E2(b)
E3(b)

E4(b)

E5(b)

Balance Carried Forward

Amount Absorbed

Partnership 1

E6(a)

Partnership 2

E7(a)

Partnership 3 + 4
and so forth

E8(a)

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
4

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

E6(b)
E7(b)
E8(b)

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

1DPHRI&RPSDQ\

Total accelerated
capital allowance

,
,
,
<>_>>_>>_>>?

E9(a)

E9(b)

E10

Total capital allowance on assets

acquired in the basis period

E10

E11

T o t a l c a p i t al a l l ow a n c e b r o u g ht f o r wa r d b ut
disregarded due to substantial change in shareholding

E11

PART F:

,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

CLAIM FOR LOSSES

Type of Loss

Balance Carried Forward

Amount Disregarded

Business /
partnership losses

F1(a)

,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?

F1(b)

Losses surrendered
under Group Relief
provision

F1A(a)

F1A(b)

Balance Carried Forward

Amount Absorbed

Pioneer losses

F2(a)

Losses from
approved service
projects

F3(a)

Business losses
from Operational
Headquarters / Foreign
Fund Management

F4(a)

Section 54A
shipping losses

F5(a)

PART G:

F3(b)

F4(b)

F5(b)

,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?
Balance Carried Forward

Amount Absorbed

Investment Tax
Allowance

G1(a)

Industrial
Adjustment
Allowance

G2(a)

Infrastructure
Allowance

G3(a)

Schedule 7A
Allowance

G4(a)

Schedule 7B
Allowance

G5(a)

Increased Exports
Allowance

G6(a)

G6A

Allowance for
Increased
Agriculture Exports

G6A(a)

Increased Exports
Allowance for
Malaysian
International
Trading Company

,
,
,
<_>>_>>_>>?

F2(b)

INCENTIVE CLAIM

Jenis Insentif

G6B

,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?

,
,
,
<_>>_>>_>>?
,
,
,
<_>>_>>_>>?
Balance Carried Forward

Amount Surrendered

F1A

<>>>>>>>>?

G6B(a)

G6C

Value of Increased
Export of Services

G6C(a)

G6D

Special Incentive
for Exports

G6D(a)

G6E

Allowance for
BioNexus
status company

G6E(a)

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
5

G1(b)
G2(b)

G3(b)
G4(b)

G5(b)

G6(b)
G6A(b)

G6B(b)

G6C(b)
G6D(b)
G6E(b)

1DPHRI&RPSDQ\

Schedule 4 expenditure

Schedule 4B expenditure

TOTAL CLAIMED [ A24, A25 and G1(a) to G6E(a) ]

G10

TOTAL TRANSFERRED TO EXEMPT ACCOUNT

PART H:

H2
H3
H4
H5
H11

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

INCOME TRANSFERRED TO EXEMPT ACCOUNT

Income Code

G10

[ G1(a) to G6E(a) ]

<>>>>>>>>?

Amount

,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?

,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>? <>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

H6
H7
H8
H9
H10

TOTAL TRANSFERRED TO EXEMPT ACCOUNT

PART I:

Amount

Income Code

H11

EXEMPT ACCOUNT
Amount

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?

Credit in account

Tax exempt dividend paid

Balance carried forward

I3
(Enter X if value is negative)

PART J:

INCOME OF PRECEDING YEAR NOT DECLARED

Type of Income

J1
PART K:

Year of Assessment

Amount

<>>?

,
,
,
<>_>>_>>_>>?

DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976
,QGLFDWH;LQWKHUHOHYDQWER[

Any disposal of asset?

Yes

Has the disposal been declared to LHDNM?

,I. <HV

Yes

!
!

1DPHRI&RPSDQ\

PART L:

FINANCIAL PARTICULARS OF COMPANY ( MAIN BUSINESS )

Business Income:

Business code

L1A

Type of business activity

Sales / Turnover

L ess :
L3

Opening stock

Purchases

L4A

Cost of production

Closing stock

Cost of sales

<>>>>>>>>?

<>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?
,
,
! <>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
L1

L3
L4

L4A

(Enter X if value is negative)

GROSS PROFIT / LOSS ( L2 L6 )

(Enter X if value is negative)

Foreign currency exchange gain

Other business income

L10

Other income

L11

Non-taxable profits
Expenditure:

L10

L11

L12

Interest

L13

Professional, technical,
management and legal fees

L13A

Technical fee payments

to non-resident recipients

L13A

L14

Contract payments

L14

L14A

'LUHFWRUVIHH

L14A

L15

Salaries and wages

L15

Cost of Employee Stock Options

L15A

L16

Royalties

L16

L17

Rental / Lease

L17

L18

Maintenance and repairs

L18

L15A

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

L12

1DPHRI&RPSDQ\

L19

Research and development

L19

L20

Promotion and advertisement

L20

L21

Travelling and accommodation

L21

L22

Foreign currency exchange loss

L22

L23

Other expenditure

L23

L24

TOTAL EXPENDITURE

L25

NET PROFIT / LOSS

<>>>>>>>>?

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
L24

L25

(QWHUX if value is negativef)

L26

Non-allowable expenses

L26

Fixed Assets:

L27

Motor vehicles

L27

L28

Plant and machinery

L28

L29

Land and buildings

L29

L30

Other fixed assets

L30

L31

TOTAL FIXED ASSETS

L31A
L32

L31

Total cost of fixed assets

acquired in the basis period

L31A

L32

Investments
Current Assets:

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
<>_>>_>>_>>?

L33

Trade debtors

L33

L34

Sundry debtors

L34

Stock

L34A

L35

Loans to directors

L35

L36

Cash in hand and cash at bank

L34A

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?

L36

(QWHUX if value is negative)

L37

Other current assets

L38

TOTAL CURRENT ASSETS

L39

TOTAL ASSETS ( L31 + L32 + L38 )

L37

L38

L39

Name of &RPSDQ\

<>>>>>>>>?

LIABILITIES AND 2:1(56(48,7<

Current Liabilities:

L40

Loans and overdrafts

L40

L41

Trade creditors

L41

L42

Sundry creditors

L42

L43

Loans from directors

L43

L44

Other current liabilities

L44

L45

TOTAL CURRENT LIABILITIES

L46

Long-term liabilities

L47

TOTAL LIABILITIES

,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
L45

L46

L47

6KDUHKROGHUV(TXLW\:

L48

Paid-up capital

L49

Profit and loss appropriation account

L49

((QWHUX if value is negative)

L50

Reserve account

L51

Total Equity

,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?
,
,
,
<>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?
,
,
,
! <>_>>_>>_>>?

L48

L50

L51

((QWHUX if value is negative)

L52

TOTAL LIABILITIES AND EQUITY

L52

((QWHUX if value is negative)

PART M:

PARTICULARS OF WITHHOLDING TAXES

Gross payments to non-residents in the basis period subject to withholding tax under sections 107 A, 109, 109 A, 109B, 109E, 109F and 109G.
Section

107A

109

109A

109B

109E

109F

109G

Total gross amount paid

Total tax withheld and

remitted to LHDNM

Total net amount paid

1DPHRI&RPSDQ\

<>>>>>>>>?

TRANSACTION BETWEEN RELATED COMPANIES

PART N:

Amount

Total sales to related companies in Malaysia

Total sales to related companies outside Malaysia

Total purchases from related companies in Malaysia

Total purchases from related companies outside Malaysia

Total of other expenses to related companies in Malaysia

Total of other expenses to related companies outside Malaysia

Loans to related companies in Malaysia

Loans to related companies outside Malaysia

Loans from related companies in Malaysia

N10

Loans from related companies outside Malaysia

N10

N11

Other income from related companies in Malaysia

N11

N12

Other income from related companies outside Malaysia

N12

PART P:
P1

PARTICULARS OF COMPANY

Status of company (Enter ;in the relevant box)

!
!

BioNexus

Institution

!
!

Real Property

International
Procurement Centre

Registered address

Postcode

State

!
!

Venture Capital

Foreign Fund
Management

!
!
!

MSC

Closed-end
Fund
Malaysian
International
Trade

!
!
!

Public

Operational
Headquarters
Regional
Distribution
Centre

!
!
!

Charitable
Organisation
Investment
Holding

Others

<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Town

1DPHRI&RPSDQ\

PART P:
P3

Correspondence address

Postcode

State

Address of business premise

Postcode

State

Telephone no. of business premise

Website / Blog address

Name of bank *

Bank account no. *

<>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Town

Town

* Note: Enter the name of the bank and bank account no. for the purpose of electronic income tax refund

P10

!
!
!
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?

$GGUHVVZKHUHFRPSDQ\VUHFRUGVDUHNHSW
(Enter ;in the relevant box)

Other address if
P9 does not apply

Postcode

State

Address as per P2

Town

Address as per P3

Address as per P4

1DPHRI&RPSDQ\

P11

Director II

Director III

<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?

DLUHFWRUVLGHQWLILFDWLRQ / passport no.

Director I
Director II
Director III

P14

Director II

SG / OG

Director III

SG / OG

P15

Director II
Director III

P17

,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?

Director II
Director III

'LUHFWRUVIHHFRPPLVVLRQ
allowance

,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?

Total loan to Directors

Director I

'LUHFWRUV equity shareholding (%)

.
<? <>>>>>>>>>? <>_>?
.
<? <>>>>>>>>>? <>_>?
.
<? <>>>>>>>>>? <>_>?

'LUHFWRUVVDODU\ERQXV

Director I

'LUHFWRUVWHOHSKRQHQo.

<>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>>>?

'LUHFWRUVincome tax no.

SG / OG

P18

P13

<>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>>>?

Director I

P16

<>>>>>>>>?

'LUHFWRUV1DPH

Director I

P12

P19

,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?

Total loan from Directors

,
,
<>_>>_>>?
,
,
<>_>>_>>?
,
,
<>_>>_>>?

1DPHRI&RPSDQ\

Controlled company

Direct
shareholding
(%)

<>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
.
<>_>?
<?
<>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
.
<>_>?
<?
Country of origin

Name

<>>>>>>>>?

PARTICULARS OF FIVE MAJOR SHAREHOLDERS OF THE COMPANY

PART Q:

Country of origin

(Use the Country Code)

Identification / Passport / Registration No.

Name

Direct
shareholding
(%)

Country of origin

(Use the Country Code)

1DPHRI&RPSDQ\

Foreign equity in comparison with paid-up capital:

70% - 100%

Advance Ruling:

R2a
R2c

51% - 69%

Advance Ruling

Yes

Material difference
in arrangement

Advance Pricing Arrangement:

R3a
R3c

Yes

Advance Pricing
Arrangement

Yes

Material difference
in arrangement

Yes

Transfer pricing documentation prepared

Control by other companies:

Name of
ultimate
holding
company

Country
code

R5b

Name of
immediate
holding
company

Country
code

Name of firm

Address of firm

State

Telephone no.

!
!

R2b

< 19%

Compliance with
Advance Ruling

NIL

!
!

Yes

(To be completed
if RD <HV)

!
!

R3b

(Enter ;in the relevant box)

Compliance with
Advance Pricing
Arrangement
(To be completed
if RD <HV)

PARTICULARS OF AUDITOR

Postcode

<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<?

PART S:
S1

20% - 50%

(Enter ;in the relevant box)

(To be completed
if RD <HV)

R5a

!
!
!

(Enter ;in the relevant box)

(To be completed
if RD <HV)

<>>>>>>>>?

OTHER PARTICULARS

PART R:
R1

<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?
Town

1DPHRI&RPSDQ\

PART T:

<>>>>>>>>?

PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM

Name of firm

Address of firm

Postcode

State

Telephone no.

7D[DJHQWVDSSURYDOQR

Business registration no.

e-Mail

<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>>>>>>?
<>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Town

Date

Signature

<>>>>>>?
Day

Month

Year

DECLARATION
I

Identification / Passport No. *

( * Delete whichever is not relevant

<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?

hereby declare that this return form has been prepared based on audited accounts and contains information that is true, correct and complete
pertaining to the income tax of this company as required under the Income Tax Act 1967.

Date

Signature

<>>>>>>?
Day

Designation

Month

Year

<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
15

ADDITIONS / AMENDMENTS
No.

Subject

Page
(Guidebook)

Item VII

Date of commencement of operations

Item XIV

Claim industrial building allowance

under subparagraph 42(1)

Schedule 3
3.

Item A8

Partnership 3 + 4 and so forth

Item A12

Dividends

Items A13 to A17

Interest, Discounts, Rents, Royalties

& Premium
6.

Items A26 & A27

Permitted expenses under section

60F and 60H
7.

Item E8

Partnership 3 + 4 and so forth

Part J

Income Of Preceding Year Not

Item L1A

Type of business activity

Item L6

Addition of box for indication of

Declared
10.

negative value
11.

Item L14A Directors fee

12.

Item P18

Total loan to Directors

13.

Item P19

Total loan from Directors

14.

Item R5

Control by other companies

Company Return Form Guidebook 2015

Self Assessment System

CONTENTS OF GUIDEBOOK
ITEM

Page

FOREWORD

PART I Sample Company Return Form

Basic Particulars

Part A

Statutory Income, Total Income And Chargeable Income

Part B

Tax Payable

Part C

Status Of Tax For Year Of Assessment 2015

Part D

Special Deduction, Double Deduction And Further Deduction

Part E

Claim For Schedule 3 Allowance

Part F

Claim For Losses

Part G

Incentive Claim

Part H

Income Transferred To Exempt Account

Part I

Exempt Account

Part J

Income Of Preceding Year Not Declared

Part K

Disposal Of Asset Under The Real Property Gains Tax Act 1976

Part L

Financial Particulars Of Company

Part M

Particulars Of Withholding Taxes

Part N

Transaction Between Related Companies

Part P

Particulars Of Company

Part Q

Particulars Of Five Major Shareholders Of The Company

Part R

Other Particulars

Part S

Particulars Of Auditor

Part T

Particulars Of The Firm And Signature Of

The Person Who Completes This Return Form

Declaration

PART II Appendices and Working Sheets

Appendix

Appendix A1

Introduction

Separation of Income by Source

Computation of Adjusted Income for Business

List of legal provisions relating to:-

Reminder

Gross Business Income

Allowable Expenses

Non-allowable Expenses

Adjustment of Income or Expenses

Contract/Subcontract payments, commission and

rental and other contractual payments for services
to residents

Contract payments to non-residents (receipts by non-resident

contractorssection 107A applies)

Management fees to resident recipients

Company Return Form Guidebook 2015

Self Assessment System

ITEM

Page
Professional, technical or management fees
and rents to non-residents (section 4A income)

Expenses charged or allocated by parent company

to subsidiary or headquarters to branch in Malaysia

Overseas trips

Housing developers

Transfer pricing

Leasing

Non-resident company carrying out a contractual project in Malaysia

Investment holding

Reinvestment allowance

Guidelines and application forms for incentive claims

Usage of Appendix A3

Appendix A3A - COMPUTATION OF ADJUSTED INCOME FOR GENERAL TAKAFUL BUSINESS

Separation of income by source

Usage of business identity

Business identity for composite takaful business

Usage of Appendix A3A

Appendix A4 - COMPUTATION OF TAKAFUL SHAREHOLDERS FUND

OTHER APPENDICES

WORKING SHEETS

Company Return Form Guidebook 2015

Self Assessment System

FOREWORD
Lembaga Hasil Dalam Negeri Malaysia (LHDNM) appreciates the consistent performance of your duty as a
responsible taxpayer in the settlement of your annual income tax. Your tax contribution have assisted in the
development and improvement of the national socio-economic status.
To expedite and facilitate the performance of your tax responsibility, the government has entrusted its faith
in you to assess and settle your respective tax with the introduction the Self Assessment System (SAS)
commencing from the Year of Assessment (Y/A) 2001 for corporate taxpayers.
With the implementation of SAS, companies resident in Malaysia (including companies resident in Singapore
paying Malaysian tax) are responsible for furnishing the Form C to the Director General of Inland Revenue
as required under the provisions of the Income Tax Act (ITA) 1967.
Sample forms with explanations and guides on how to fill out those forms and compute the chargeable income
and income tax have been prepared to assist taxpayers.

Company Return Form Guidebook

The following are contents of this Guidebook:1.

(a)

Guide on how to fill out the company return form.

(b)

Reminder before filling out the form:

(a)

Use black ink pen.

Complete the relevant box in block letters.

Use one box for each alphabet or numeral only.

Working Sheet
29 Working Sheets (HK-PC1 to HK-P) are provided to assist in the computation before the
transfer of relevant information to the Form C.
Explanation for each Working Sheet can be found in Part II of the Guidebook.

(b)

Appendix
19 Appendices (Appendix A1 to J) are prepared as a guide in the computation and
preparation of information required to complete the company return form.
Explanations are given in Part II of the Guidebook and relevant appendices.

LHDNM ia always ready to assist you in complying with self assessment or provide explanation in completing
the company return form, Working Sheets and Appendices. A completed company return form must be
submitted to LHDNM within the stipulated period.

Company Return Form Guidebook 2015

Part I :

Self Assessment System

Form C
BASIC PARTICULARS

Item

Subject

Explanation

Working
Sheet

Appendix

Name of
company

Name of company as registered with the Companies

Commission of Malaysia. if there is a change in name
indicate the former name in parenthesis and furnish
Form 13.

Reference no.
Number as registered with the Companies Commission
(registration no.) of Malaysia.

III

Employers
no.

Employers income tax reference number.

Contoh: E 202154402

2 0 2 1 5 4 4 0 2

Resident
in Malaysia

Refer to the provision of section 8 ITA 1967 to determine

the resident status in Malaysia.

Country of
residence

Refer to Appendix E for the country code.

Income tax no.

Income tax reference number of the company.

Example: C 250236501

2 5 0 2 3 6 5 0 1

VII

Date of
commencement
of operations

The date of commencement of operations by the company.

VIII

Accounting
period

Opening and closing date of the companys accounting

period. Refer to examples in item IX.

Basis period

Basis period for the current year of assessment.

If a company commences operations or changes its
closing date of accounts, enter the correct opening and
closing date of the basis period in item IX.
Example 1: Company commences operations
First accounts:
1/5/2014 to 31/3/2015 (11 months)
Second accounts: 1/4/2015 to 31/3/2016 (12 months)
Items VIII and IX have to be completed as follows:Year of
Assessment
Accounting Period
Basis Period
2015
01/05/2014 - 31/03/2015
01/05/2014 - 31/03/2015 (11 months)
2016
01/04/2015 - 31/03/2016
01/04/2015 - 31/03/2016 (12 months)
Example 2: Company commences operations
First accounts:
1/2/2014 to 30/4/2015 (15 months)
Second accounts: 1/5/2015 to 30/4/2016 (12 months)
Complete items VIII and IX as follows:Year of
Assessment
Accounting Period
Basis Period
2015
01/02/2014 - 30/04/2015
01/02/2014 - 30/04/2015 (15 months)
2016
01/05/2015 - 30/04/2016
01/05/2015 - 30/04/2016 (12 months)

Company Return Form Guidebook 2015

Item

Subject

Self Assessment System

Explanation

Working
Sheet

Appendix

Example 3:
Change of accounting period
Existing accounts:
1/3/2013 to 28/2/2014 (12 months)
Subsequent accounts: 1/3/2014 to 31/12/2014 (10 months)
1/1/2015 to 31/12/2015 (12 months)
Items VIII and IX have to be completed as follows:Year of
Assessment
Accounting Period
Basis Period
2014
01/03/2013 - 28/02/2014
01/03/2013 - 28/02/2014 (12 months)
2015
01/03/2014 - 31/12/2015
01/03/2014 - 31/12/2015 (22 months)
Example 4:
Change of accounting period
Existing accounts:
1/7/2013 to 30/6/2014 (12 months)
Subsequent accounts: 1/7/2014 to 31/5/2016 (23 months)
1/6/2016 to 31/5/2017 (12 months)
Complete items VIII and IX as follows:Year of
Assessment
Accounting Period
Basis Period
2014
01/07/2013 - 30/06/2014
01/07/2013 - 30/06/2014 (12 months)
2015
01/07/2014 - 31/05/2016
01/07/2014 - 30/06/2015 (12 months)
2016
01/07/2015 - 31/05/2016
01/07/2015 - 31/05/2016 (11 months)
2017
01/06/2016 - 31/05/2017
01/06/2016 - 31/05/2017 (12 months)
Change of accounting period
Example 5:
Existing accounts:
1/1/2013 to 31/12/2013 (12 months)
Subsequent accounts: 1/1/2014 to 31/5/2014 ( 5 months)
1/6/2014 to 31/5/2015 (12 months)
Complete items VIII and IX as follows:Year of
Assessment
Accounting Period
Basis Period
2013
01/01/2013 - 31/12/2013
01/01/2013 - 31/12/2013 (12 months)
2014
01/01/2014 - 31/05/2014
01/01/2014 - 31/05/2014 ( 5 months)
2015
01/06/2014 - 31/05/2015
01/06/2014 - 31/05/2015 (12 months)
Example 6:
Winding-up of Company
A company with accounting period from 1.8.2012 till
31.7.2013, commences its winding-up on 1.8.2013.
The first and second Form 75 are prepared as follows:1.8.2013 to 31.1.2014 (6 months)
1.2.2014 to 31.7.2014 (6 months)
Items VIII and IX have to be completed as follows:Year of
Assessment
Accounting Period
Basis Period
2014
01/08/2013 - 31/01/2014
01/08/2013 - 31/07/2014 (12 months)
and
01/02/2014 - 31/07/2014
2015

Record-keeping

01/08/2014 - 31/01/2015
and
01/02/2015 - 31/07/2015

01/08/2014 - 31/07/2015 (12 months)

This refers to the keeping of sufficient records as

required under the provisions of ITA 1967.
Enter X in the box for Yes for full compliance or
No for non-compliance.

Company Return Form Guidebook 2015

Item
XI

Self Assessment System

Subject

Explanation

Working
Sheet

Small and
medium
enterprise

Enter 1 in the box provided if the company is a

small and medium enterprise (as per paragraphs 2A,
2B and 2C Schedule 1 of ITA 1967), and not a special
purpose vehicle established for the issuance of
asset-backed securities in a securitization transaction
approved by the Securities Commission [subsection
2(9) of ITA 1967].

Appendix

Enter 2 if the company is:z not a small and medium enterprise;

or
z a small and medium enterprise which is also a
special purpose vehicle established for the issuance
of asset-backed securities in a securitization
transaction approved by the Securities Commission.
XII

Substantial
change in
shareholding
and subsection
44(5A) applies

Refer to the relevant legal provisions, principles and

guidelines as followsz subsection 44(5A), 44(5B), 44(5 C) and 44(5 D);
z special provision relating to section 44;
z paragraph 75 A, 75 B and 75 C Schedule 3;
z special provision relating to paragraph 75 A
Schedule 3 ACP 1967; and
z principles and guidelines which allow unabsorbed
accumulated losses and capital allowances to
to be carried forward (from the LHDNM Official
Portal, http://www.hasil.gov.my)
Substantial change in shareholding occurs if 50%
or more of the shareholding on the last day of the
basis period for a year of assessment in which the
adjusted loss and capital allowance are ascertained
is not the same as the shareholding on the first day
of the basis period for the year of assessment in
which that adjusted loss and capital allowance are
allowable as deductions.
A company with substantial change in shareholding
(50% or more) may carry forward its accumulated
adjusted business losses and capital allowances
not absorbed, to be absorbed in the relevant year
of assessment and subsequent years of assessment
EXCEPT for a dormant company with substantial
change in shareholding.
The stage at which to determine the shareholding
is the stage of direct holding between the dormant
company taken over and the person taking over.
Definition of dormant company
A company is considered dormant if it does not
have any significant accounting transaction for one
financial year before the occurrence of substantial
change (i.e. 50% or more) in its equity shareholding.
This means that there is no recording entry in the
company accounts other than the minimum expenses
for compliance with stipulated statutory requirement.

Company Return Form Guidebook 2015

Item

Subject

Self Assessment System

Explanation

Working
Sheet

Appendix

The minimum expenses referred to are as follows:(i)

filing of the companys annual return to the
Companies Commission of Malaysia;
(ii)

secretarial fee for filing of companys annual

return;

(iii) tax filing fee;

(iv)
(v)

audit fee; and

accounting fee.

Special provision
Where the basis period of a company for year of
assessment 2005 ends on or after 1st October 2005,
the last day of the basis period for that company for
year of assessment 2005 shall be deemed to be
30th September 2005.
Enter 1 in the box for Yes if there is substantial
change in shareholding and subsection 44(5A) applies.
Where there is substantial change but subsection
44(5A) does not apply or there is no substantial
change, enter 2 in the box for No.
Enter 3 if not applicable.
XIII

Claim/
Surrender
loss under
the Group
Relief provision

With effect from year of assessment 2006, a company

is allowed to surrender not more than 70% of its
of its adjusted loss in the basis period of a year of
assessment to one or more related companies.
The surrendering company and the claimant company
must be incorporated and resident in Malaysia; and
within the same group of companies.
Refer to section 44A ITA 1967 for conditions on eligibility
to surrender or claim. Election made shall be final
and cannot be withdrawn.
This provision does not apply to a company which
enjoys any of the incentives listed in subsection
44A(10).
Enter 1 in the box provided if there is a claim for
loss under this provision and submit Form C (RK-T)
together with the company return form.
If surrendering loss under the provision of this section,
enter 2 in the relevant box and submit Form C (RK-S)
together with the company return form.
Enter 3 if there is no surrender or claim for loss under
this provision.

Company Return Form Guidebook 2015

Item
XIV

Self Assessment System

Subject

Explanation

Claim industrial
building
allowance
under
subparagraph
42(1)
Schdeule 3

This refers to the claim for industrial building allowance

under the proviso to subparagraph 42(1) Schedule
3 of ITA 1967. Election must be made if there is a
for this allowance under the mentioned legal provision.

PART A:

Working
Sheet
-

Appendix
-

Enter X in the box for Yes if there is a claim. If not

claimed or is not relevant, enter X in the box for No.

STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME

Statutory Business Income

Item

Subject

Explanation

Working
Sheet

Appendix

Statutory
business
income
(Business 1)

Business 1 shall be designated in accordance with

the explanation in Part II.
(Refer to Separation of Income by Source on page
33)

Business
code

Business code for Business 1 is obtainable in Appendix

Amount

Transfer the amount of taxable statutory income

from the relevant working sheet.

HK-PC1,
HK-PC2
to
HK-PC15
(whichever
is relevant)

A1, A2
or A3
(whichever
is relevant)

Explanation as per A1.

As per A1

Explanation as per A1.

As per A1

Enter 0 for loss.

Business 2

Business 3

Business 4

Business
5 + 6 and
so forth

If the company has more than five businesses, enter

the total statutory income from business 5 and so
forth in item A5. List out separately as per format
A1 to A4 and keep it for reference / future examination,
if required.

Statutory Partnership Income

If the company is a partner of two or more partnerships, designate each partnership as partnership 1, partnership
2 and so forth. This identification is permanent and must be retained until the company is wound up.
Item

Subject

Explanation

Working
Sheet

Appendix

Statutory
partnership
income
(Partnership 1)

Partnership 1 as designated.

Tax reference
no.

State the partnership income tax reference number.

Example: D 2345677-09

2 3 4 5 6 7 7 0 9

Company Return Form Guidebook 2015

Item

Subject

Self Assessment System

Explanation

Working
Sheet

Appendix

HK-PC1A

Amount

Enter the adjusted amount or the amount adjusted

by LHDNM as per form CP30. Use Working Sheet
HK-PC1A to compute the statutory income and transfer
amount C to this item.

Partnership 2

Explanation as per A6.

Partnership
3 + 4 and
so forth

Explanation as per A6.

If the company has more than three partnerships, enter
the total statutory income from partnership 3 and
so forth in item A8. List out separately as per format
A6 and A7 and keep it for reference / future examination,
if required.

As per A6

Aggregate
statutory
income from
businesses

Total of all statutory income from businesses and

partnerships from A1 to A8.

A10

Business
losses
brought
forward

Business losses not absorbed by income of previous

years of assessment.
If amount A10 exceeds amount A9, enter amount
A9 in this item.
Enter the balance of unabsorbed losses (balance
carried forward) in item F1 of the company return form.
Enter 0 if there is no loss brought forward.

HK-PC9,
HK-PC9A,
HK-F1 or
HK-F2
(whichever
is
relevant)

A11

Total

A9 minus A10.

A12

Dividends

Amount C from Working Sheet HK-C14

HK-C14

B3 or B4

A13
A14

Interest
Discounts

Amount C from Working Sheet HK-C15

HK-C15

B2, B3
or B4
(whichever
is relevant)

A15
A16
A17

Rents
Royalties
Premiums

Rents
- Amount D from Working Sheet HK-C16
Royalties - Amount F from Working Sheet HK-C15
(whichever

HK-C16
HK-C15

B2, B3,
B4 or B5
is relevant)

A18

Other
income

Taxable income other than those listed from A12 to

A17.

A19

Additions
pursuant to
paragraph
43(1)(c)

The following earnings/proceeds are deemed income

and taken into account as aggregate income of the
company:

Earnings/proceeds in relation to prospecting

expenditure under Schedule 4 of ITA 1967.

The earnings/proceeds are taken into account for

tax computation if the claim for such expenditure
had previously been made.

Refer to paragraph 43(1)(c) and paragraph 16 of

Schedule 4 for the computation income to be
included as aggregate income of the company.

The computation must be properly kept for

examination.

Enter the amount computed in this item.

Company Return Form Guidebook 2015

Item

Subject

Explanation

A20

Aggregate
statutory
income
from other
sources

A21
A22

Self Assessment System

Working
Sheet

Appendix

Total of all statutory income from A12 to A19.

Aggregate
income

A11 plus A20.

Current year
business
losses

Use the relevant working sheet to compute the adjusted

loss.

HK-PC9,
HK-PC9A,
HK-F1 or
HK-F2
(whichever
is
relevant)

A1, A2
or A3
(whichever
is
relevant)

Adjusted business loss can be computed based on

the format in Appendix A1 / A2 / A3. If the company
has more than one business, add all the adjusted
losses and enter the amount in the relevant working
sheet.
The amount in A22 is restricted to the amount in A21.
If the amount in A22 exceeds the amount in A21, enter
amount as per A21 in this item.
Transfer the amount from item A22 (loss to be absorbed)
to the relevant working sheet.
A23

Total

A21 minus A22.

Other Expenses
Legal provisions allow the following expenses to be deducted from the aggregate income of the company. Make
qualified claims only and fill in items which are relevant.
Item

Subject

Explanation

A24

Prospecting
expenditure Schedule 4
and paragraph
44(1)(b)

Refer to paragraph 44(1)(b) and Schedule 4 regarding

the eligibility to claim ; and paragraph 5 of Schedule
4 for computation.

Working
Sheet

Appendix

The computation must be properly kept for examination.

Enter the amount of claim (balance from previous
years and current year claim) in this item.
Enter any balance unabsorbed (if any) in item G7.

A25

Pre-operational
business
expenditure Schedule 4 B
and paragraph
44(1)(b)

Refer to paragraph 44(1)(b) and Schedule 4B regarding

the eligibility to claim.
Compute in accordance with paragraphs 2 and 3 of
Schedule 4B. The computation must be properly kept
for examination.
Enter the amount of claim (balance from previous
years and current year claim) in this item.
Enter any balance unabsorbed (if any) in item G8.

Company Return Form Guidebook 2015

Self Assessment System

Item

Subject

Explanation

A26

Permitted
expenses
under section
60F

Investment Holding Companies

Refer to section 60F, subsection 60F (1), subsection
60 F (2) and Public Ruling No. 3/2011 regarding the
eligibility to claim; and the computation of permitted
expenses according to the specified formula.

A27

Permitted
expenses
under section
60H

Closed-end Fund Companies

Refer to:z section 60 H regarding the eligibility to claim; and
z subsection 60H(4) and 60H(5) on the computation
of expenses which can be claimed.

A28

Total

A29

A30A

Working
Sheet

Appendix

A23 minus ( A24 to A27 ).

Enter 0 if the computed value is negative.

Gift of money
to the
Government /
local authority

Gift of money to the Government, State Government

or local authority.

Gift of money
to approved
institutions or
organisations

Gift of money to institutions / organisations approved

by the Director General of Inland Revenue is restricted
to the difference between 10% of the aggregate
income in A21 and the total amount deducted
pursuant to subsection 44(11 B ) and subsection
44(11C).

Subsection 44(6)

Proviso to subsection 44(6)

A30B

Gift of money
or cost of
contribution in
kind for any
approved sports
activity or
sports body

Gift of money or cost of contribution in kind for any

sports activity approved by the Minister or any sports
body approved by the Commissioner of Sports appointed
under the Sports Development Act 1997.
Amount to be deducted shall not exceed the difference
between 10% of the aggregate income in A21 and the
total amount deducted pursuant to the proviso to
subsection 44(6) and subsection 44(11C).
Subsection 44(11B)

A30C

Gift of money
or cost of
contribution in
kind for any
project of
national interest
approved by
the Minister
of Finance

Gift of money or cost of contribution in kind for any

project of national interest approved by the Minister
of Finance
Amount to be deducted shall not exceed the difference
between 10% of the aggregate income in A21 and the
total amount deducted pursuant to the proviso to
subsection 44(6) and subsection 44(11 B).
Subsection 44(11C)

Company Return Form Guidebook 2015

Item
A31

Subject

Self Assessment System

Explanation

Gift of artefacts, Gift of artefacts, manuscripts or paintings to the

manuscripts or
Government shall be based on the value determined
paintings
by the Director General of Museums Malaysia or
Director General of the National Archives.

Working
Sheet

Appendix

Subsection 44(6A)
A32

Gift of money
for the provision
library facilities
or to libraries

Gift of money not exceeding RM20,000 for the provision

of library facilities to public libraries, libraries of schools
/ institutions of higher education.
Subsection 44(8)
Paragraph 34(6)(g) does not apply if a claim has been
made under subsection 44(8).

A33

Gift of paintings
to the National
Art Gallery or
any state art
gallery

Gift of paintings to the National Art Gallery or any

state art gallery shall be based on the value determined
by the National Art Gallery or state art gallery.

A34

Zakat
perniagaan

Refer to subsection 44(11 A) on the eligibility to claim.

Amount eligible for claim is restricted to 2.5% of the
aggregate income in A21.

A35

Claim for
loss under
Group Relief
provision

This item is only relevant if 1 is indicated in item XII.

Enter the amount of loss claimed according to the
provision of section 44 A and furnish Form C (RK-T)
together with the company return form.

A36

Total
income

A28 minus (A29 to A35)

HK-PC2

Subsection 44(11)

Enter 0 if the computed value is negative.

A37

Taxable
pioneer
income

Refer to section 5 to section 25 of the Promotion of

Investments Act 1986 regarding the eligibility to claim
and computation.
Amount from Working Sheet HK-PC2

A38

Chargeable
income

Total of amounts A36 and A37.

A39

Chargeable
income of
foreign fund
management
(section 60G)

Refer to section 60 G and Part IX of Schedule 1 of

ITA 1967.

Enter the amount of chargeable income of a foreign

fund management company in respect of fund
management services provided to foreign investors.
(Tax rate - 10%)

Company Return Form Guidebook 2015

PART B:
Item
B1

Self Assessment System

TAX PAYABLE

Subject

Explanation

Chargeable
income

Computation is done in Part B of the Sample Company

Return Form.
Chargeable income is the total of amounts from
items A38 and A39.

Working
Sheet

Appendix

Enter 0 if the company does not have any chargeable

income.
B2

Division of
chargeable
income - 5%

Amount of chargeable income subject to tax at the

rate of 5% (refer to Part I Schedule 1 of ITA 1967).
Example:
income from offshore insurance / offshore takaful
business
income from inward re-insurance / inward re-takaful
business

Division of
chargeable
income - 8%

Amount of chargeable income subject to tax at the

rate of 8% (refer to Part VIII and Part XII Schedule
1 of ITA 1967).
Example:
income from the life fund of a life insurance business
income from family takaful fund

Division of
chargeable
income - 10%

Amount of chargeable income subject to tax at the

rate of 10% (refer to Schedule 1 of ITA 1967 and the
Double Taxation Agreement in Appendix F.
Example:
income from foreign fund management business
section 4 A income
royalty income of a non-resident company

Division of
chargeable
income - 15%

Amount of chargeable income subject to tax at the

rate of 15% (refer to Schedule 1 of ITA 1967 and the
Double Taxation Agreement in Appendix F.
Example:
interest income of a non-resident company

B5A

Division of
chargeable
income - 20%

Amount of chargeable income subject to tax at the

rate of 20% (refer to Schedule 1 of ITA 1967).

Division of
chargeable
income - 25%

Amount of chargeable income subject to tax at the

rate of 25% (refer to Schedule 1 of ITA 1967).

Division of
chargeable
income
- other rates

Amount of chargeable income subject to tax at rates

other than those stated in items from B2 to B6 (refer
to the Double Taxation Agreement in Appendix F.

Total income
tax charged

Total amount of income tax from items B2 to B7.

Company Return Form Guidebook 2015

Item

Subject

Explanation

Tax reduction
on income
derived from
exploration
and
exploitation
of petroleum
in a Joint
Development
Area

B10

Section 110B
tax deduction

Self Assessment System

Working
Sheet

Appendix

Refer to the relevant Double Taxation Agreement in

the LHDNM Official Portal:
http://www.hasil.gov.my

If the actuarial surplus from the life fund of an insurer

is transferred to the shareholders fund, the amount of
tax charged on the portion of that surplus from the life
fund shall be set off against the tax charged on the
chargeable income from the shareholders fund of that
insurer in respect of the life business.

Refer to P.U. (A) 141/2008 on the prescribed formula

for computation.
B11

Section 110
tax deduction
(others)

Enter the amount of tax deducted (amount B) from

Appendix B2 in this item.

B12

Section 132
tax relief

Tax relief in respect of income brought into Malaysia, on

which tax has been charged in the country of origin.

Refer to Appendix F for countries which have Double

Taxation Agreement with Malaysia.
List out the income, tax deducted in the foreign country
and computation of the relief under section 132 in Appendix
B3. Transfer amount B from Appendix B3 to this item.
Original documents regarding the income and tax deducted
in the country of origin must be properly kept for the
purpose of examination.
Refer to the provisions of Schedule 7 of ITA 1967 for the
computation of credit.
B13

Section 133
tax relief

Tax relief in respect of income brought into Malaysia, on

which tax has been charged in the country of origin which
does not have any Double Taxation Agreement with
Malaysia.
List out the income, tax deducted in the foreign
country and computation of the relief under section 133
in Appendix B4. Transfer amount B from Appendix B4 to
this item.
Original documents regarding the income and tax deducted
in the country of origin must be properly kept for the
purpose of examination.
Refer to the provisions of Schedule 7 of ITA 1967 for the
computation of credit.

Company Return Form Guidebook 2015

Item

Subject

B14

Self Assessment System

Explanation

Working
Sheet

Appendix

Total Tax
Add the amounts from items B9 to B13.
Reduction /
Deduction / Relief

B15

Tax payable

B8 minus B14

B16

Tax repayable

B14 minus B8
This item is applicable if the total deduction and relief in
item B14 exceeds the amount in item B8.
Furnish Appendices B2 / B3 / B4 (whichever applies) to:-

B2, B3
and B4

Pusat Pemprosesan Maklumat

Lembaga Hasil Dalam Negeri Malaysia
Menara Hasil
No. 3, Jalan 9/10, Seksyen 9
Karung Berkunci 221
43659 Bandar Baru Bangi,
Selangor
PART C:

STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

Reconciliation of tax payable and tax paid (through instalment scheme) is done in this section.
Item

Subject

Explanation

Working
Sheet

Appendix

Tax payable

Amount from item B15

Enter 0 in this item if entitled to a tax repayment as
per item B16.

Instalment
payments
made

This payment does not include any payment of arrears

in respect of tax for previous years of assessment.

Balance of
tax payable

C1 minus C2. Enter 0 in this item, if the amount in

C2 exceeds the amount in C1.

Payment can be made as follows:z Counters of CIMB Bank Bhd. (CIMB), Public Bank
Bhd. (PBB), Malayan Banking Bhd. (Maybank),
Affin Bank Berhad (ABB), RHB Bank Berhad (RHB),
Bank Simpanan Nasional (BSN) and Bank Rakyat
by using the bank payment slip.
z PBB, Maybank, Hong Leong Bank and Citibank,
RHB & Alliance Bank Malaysia Berhad internet
banking & Maybank phone banking.
z Auto Teller Machine (ATM) of PBB and Maybank.
z e-Payment through FPX (Financial Process Exchange)
at LHDNM Official Portal, http://www.hasil.gov.my .
z Payment counters of LHDNM by using the remittance
slip (CP207) enclosed together with this return form; or
z By mail to the LHDNM address as stated on the
reverse side of CP207.
z Counter of Pos Malaysia Berhad and Pos Online
C4

Tax paid
in excess

C2 minus C1

Company Return Form Guidebook 2015

PART D:

Self Assessment System

SPECIAL DEDUCTION, DOUBLE DEDUCTION AND FURTHER DEDUCTION

This section is provided for reporting listed claims made in computing the adjusted income and statutory
income of the business. Refer to Appendix D to determine the relevant type of claim and corresponding
claim code. These claims are divided into three (3) categories that is:
(1) Special deduction

Code 101 to 157

(2) Further deduction

Code 201 to 224

(3) Double deduction

Code 301 to 318

The amount of claim can be obtained from the computation of adjusted income in Appendix A1. Enter the
correct claim code in the box provided under this section. For expenditure categorised as further deduction,
the amount to be entered in this section is the amount of deduction claimed in addition to the original
expenditure claimed in the accounts.

Item

Subject

Explanation

D1
to
D10

Claim code
and Amount

D11

Total claimed

PART E:

Working
Sheet

Appendix

Enter the claim code and amount.

Appendix D

Add the amounts from D1 to D10.

CLAIM FOR SCHEDULE 3 ALLOWANCE

This section is provided for reporting the capital allowance claimed in deriving at the statutory business income.
Item

Subject

Explanation

Working
Sheet

Appendix

Business

Number 1 (refers to business 1 in item C1)

E1a

Amount
absorbed

Capital allowance absorbed in the current year for

business 1. Refer to the relevant working sheet for
the amount.

E1b

Balance
carried
forward

Balance of capital allowance not absorbed by business

1 income in the current year.

HK-PC1,
HK-PC2
to
HK-PC15
(whichever
is
relevant)

As per E1

Enter 0 if none.
E2
to
E5

Explanation as per E1 for businesses 2 to 5 and so

forth.
If there are more than five businesses, add and enter
the capital allowance absorbed in the current year
for business 5 and so forth, to item E5. List out
separately as per format E1 to E4 and keep it for
reference / future examination, if required.

Company Return Form Guidebook 2015

Item

Self Assessment System

Subject

Explanation

Working
Sheet

Appendix

Partnership

Number 1 (refer to partnership 1 in item C6).

HK-PC1A

E6(a)

Amount
absorbed

Capital allowance absorbed in the current year for

partnership 1 in Working Sheet HK-PC1A.

E6(b)

Balance
carried
forward

Balance of capital allowance not absorbed by

partnership 1 income in the current year.

Explanation as per E6 for partnerships 2, 3 and

so forth.
If there are more than five partnerships, add the
capital allowance absorbed in the current year for
partnership 3 and so forth in item E8. List out
separately as per format E6 to E7 and keep it for
reference / future examination, if required..

As per E6

Total
accelerated
capital
allowance

This item refers to the accelerated capital allowance

(if any) reported together with other Schedule 3
allowances in items E1 to E8. However, only
accelerated capital allowance for assets acquired in
the basis period with effect from year of assessment
2011 is required to be shown under this item.
Accelerated capital allowance in respect of assets
acquired prior to year of assessment 2011 need not
be taken into account.

Amount
absorbed

Accelerated capital allowance absorbed in the current

year i.e. the amount of accelerated capital allowance
reported in items E1(a) to E8(a) pertaining to assets
acquired with effect from year of assessment 2011.

Enter 0 if none.
E7
to
E8

E9(a)

In relation to items E1(a) to E8(a), the priority of

set-off for whichever type of Schedule 3 allowance
is the choice of the company but the practice must
be consistent and records kept.
E9(b)

E10

Balance
carried
forward

Balance of accelerated capital allowance not absorbed

in the current year i.e. the amount of accelerated
capital allowance reported in items E1(b) to E8(b)
in respect of assets acquired with effect from year
of assessment 2011.

Total capital
allowance on
assets acquired
in the basis
period

Enter the amount of capital allowance which can be

claimed on assets acquired in the basis period for
business use.
Where fixed assets are acquired through hire-purchase,
capital allowance on the amount of principal paid in
the basis period is taken into account.
Capital allowance on fixed assets under finance lease
is to be included by the lessor for the relevant basis
basis period; unless the lease transaction is a deemed
sale transaction under the the Income Tax Leasing
Regulations 1986 where the capital allowance is to
be included by the lessee.

Company Return Form Guidebook 2015

Item

Subject

E11

Total capital
allowance
brought forward
but disregarded
due to
substantial
change in
shareholding

Self Assessment System

Explanation
Amount D2 from Working Sheet HK-PC1

PART F:

Working
Sheet

Appendix

HK-PC1

CLAIM FOR LOSSES

This section is provided for reporting the amount of loss disregarded / surrendered / claimed in the basis
period for the current year of assessment and the balance of loss carried forward for deduction in the
subsequent year of assessment.
Item

Subject

Explanation

Business/
partnership
losses

Use relevant appendix and working sheet for

computation and adjustment of losses.

F1(a)

Amount
disregarded

Amount B from Working Sheet HK-F1.

This item is relevant if X is indicated in the box for
for Yes under item XII.

F1(b)

Balance
carried
forward

Amount of loss (previous year and current year) not

absorbed in item A10 and A22, is entered in this item
after deducting the:(i) amount disregarded [F1(a)] and/or
(ii) amount surrendered [F1A(a)] (if any).

F1A

Losses
surrendered
under Group
Relief
Provision

This item is relevant if the company surrendered loss

in accordance with the provision of section 44 A .

F1A(a)

Amount
surrendered

Amount H from Working Sheet HK-F1

F1A(b)

Balance
carried forward

Enter the balance of current year loss not surrendered,

(if any) in this item.

Pioneer
losses

Use relevant appendix and working sheet for computation

and adjustment of losses.

F2(a)

Amount
absorbed

Amount D from Working Sheet HK-F2

F2(b)

Balance
carried forward

Amount E from Working Sheet HK-F2

F3,
F3(a) &
F3(b)

Losses from
approved
service projects

F4
F4(a) &
F4(b)

Business losses
from Operational
Headquarters/
Foreign Fund
Management

Explanation as per F2, F2(a) and F2(b).

Working
Sheet

Appendix

HK-PC9,
HK-PC9A,
HK-F1
or
HK-F2
(whichever
is relevant)

A1, A2,
A2A, A3
or A3A

HK-F1

A1, A2,
A2A, A3
or A3A

HK-PC2
and
HK-F2

HK-PC3
and
HK-F2

HK-PC6
and
HK-F2

Company Return Form Guidebook 2015

Item
F5
F5(a) &
F5(b)

Subject
Section 54 A
shipping losses

Self Assessment System

Explanation

Explanation as per F2, F2(a) and F2(b).

PART G:
Item
G1

Working
Sheet

Appendix

HK-PC7
and
HK-F2

Working
Sheet

Appendix

HK-PC4

HK-PC12

HK-PC5

INCENTIVE CLAIM

Subject

Explanation

Investment
Tax Allowance

Refer to sections 26 to 28 of the Promotion of

Investments Act 1986 (PIA 1986) on the eligibility to
claim and sections 29 to 29H of the same Act regarding
computation according to the type of approval.
Retain the computation on the incentive and original
documents pertaining to the qualifying capital
expenditure for examination.
Use the appendix and working sheet to compute
and make adjustments.

G1(a)

Amount
absorbed

Amount H4 from Working Sheet HK-PC4

G1(b)

Balance
carried forward

Amount H5 from Working Sheet HK-PC4

Industrial
Adjustment
Allowance

This incentive is abolished with effect from year of

assessment 2009. However, if approval of this incentive
was granted before 31 August 2007, the relevant
company can continue to claim until this allowance
is fully absorbed.

Retain the computation on the incentive and original

documents pertaining to the qualifying capital
expenditure for examination.
Use the appendix and working sheet to compute
and make adjustments.
G2(a)

Amount
absorbed

Amount J4 from Working Sheet HK-PC12

G2(b)

Balance
carried forward

Amount J5 from Working Sheet HK-PC12

Infrastructure
Allowance

Refer to section 41 A of PIA 1986 regarding the

eligibility to claim and section 41B of the same Act
on computation.

Retain the computation on the incentive and original

documents pertaining to the qualifying capital
expenditure for examination.
Use the appendix and working sheet to compute
and make adjustments.
G3(a)

Amount
absorbed

Amount H4 from Working Sheet HK-PC5

G3(b)

Balance
carried forward

Amount H5 from Working Sheet HK-PC5

G4,
G4(a) &
G4(b)

Schedule 7A
Allowance

Refer to Schedule 7 A of ITA 1967 on the eligibility

to claim and computation.
Explanation as per G3, G3(a) dan G3(b).

HK-PC5

G5
G5(a) &
G5(b)

Schedule 7B
Allowance

Refer to Schedule 7 B of ITA 1967 regarding the

eligibility to claim and computation.
Explanation as per G3, G3(a) and G3(b).

HK-PC5

Company Return Form Guidebook 2015

Item
G6

Self Assessment System

Subject

Explanation

Working
Sheet

Appendix

Increased
Exports
Allowance

Refer to Income Tax (Allowance for Increased Exports)

Rules 1999 [P.U. (A) 128/1999] for manufacturing
companies regarding the eligibility to claim and
computation.

HK-PC10

HK-PC11

HK-PC10B

The computation must be properly kept for examination.

Use the appendix and working sheet to compute
and make adjustments.
G6(a)

Amount
absorbed

Amount F6 from Working Sheet HK-PC10

G6(b)

Balance
carried forward

Amount F7 from Working Sheet HK-PC10

G6A

Allowance for
Increased
Agriculture
Exports

Refer to:
O Income Tax (Allowance for Increased Exports) Rules
1999 [P.U. (A) 128/1999]
O Income Tax (Allowance for Increased Exports)
(Amendment) Rules 2003 [P.U. (A) 309/2003]
for agriculture sector regarding the eligibility to claim
and computation.
The computation must be properly kept for examination.
Use the appendix and working sheet to compute
and make adjustments.

G6A(a)

Amount
absorbed

Amount G5 from Working Sheet HK-PC10

G6A(b)

Balance
carried forward

Amount G6 from Working Sheet HK-PC10

Increased
Exports
Allowance for
Malaysian
International
Trading
Company

Refer to:
O Income Tax (Exemption) (No. 12) Order 2002
[P.U. (A) 60/2002] and
O Income Tax (Exemption) (Amendment) Order
2003 [P.U. (A) 181/2003]
regarding the eligibility to claim and computation.

G6B

The computation must be properly kept for examination.

Use the appendix and working sheet to compute
and make adjustments.
G6B(a)

Amount
absorbed

Amount F5 from Working Sheet HK-PC11

G6B(b)

Balance
carried forward

Amount F6 from Working Sheet HK-PC11

Value of
Increased
Export of
Services

Refer to:
O Income Tax (Exemption) (No. 9) Order 2002
[P.U. (A) 57/2002] and
O Income Tax (Exemption) (Amendment) Order
2006 [P.U. (A) 275/2006]
regarding the eligibility to claim and computation.

G6C

The computation must be properly kept for examination.

Use the appendix and working sheet to compute
and make adjustments.
G6C(a)

Amount
absorbed

Amount F5 from Working Sheet HK-PC10B

G6C(b)

Balance
carried forward

Amount F6 from Working Sheet HK-PC10B

Company Return Form Guidebook 2015

Self Assessment System

Item

Subject

Explanation

Working
Sheet

Appendix

G6D

Special
Incentive for
Exports

Refer to:
O Income Tax (Exemption) (No. 17) Order 2005
[P.U. (A) 158/2005];
O 2008 Budget; and
O Income Tax (Exemption) Order 2011
[P.U. (A) 44/2011 - Year of Assessment 2010 to
2014]
on the eligibility to claim and computation.

HK-PC10A
&
HK-PC10C

The computation must be properly kept for examination.

Use the appendix and working sheet to compute
and make adjustments.
G6D(a)

Amount
absorbed

Amount F6 / G5 / H5 from Working Sheet HK-PC10A /

Amount F6 from Working Sheet HK-PC10C

G6D(b)

Balance
carried forward

Amount F7 / G6 / H6 from Working Sheet HK-PC10A /

Amount F7 from Working Sheet HK-PC10C

Allowance
for Bionexus
status
company

Refer to the Income Tax (Exemption) (No. 18) Order

2007 [P.U. (A) 372/2007] regarding the eligibility to
claim and computation.

G6E

The computation must be properly kept for examination.

The appendix may be used to compute and make
adjustments.
G6E(a)

Amount
absorbed

The amount of allowance which can be absorbed is

restricted to the statutory income after deducting the
allowance under Schedule 3 of ITA 1967.

G6E(b)

Balance
carried forward

Enter the balance of unabsorbed allowance in this

item.

Schedule 4
expenditure

Refer to the explanation for A24.

Enter the balance of unabsorbed expenditure (balance

carried forward) to this item.
G8

Schedule 4 B
expenditure

Refer to the explanation for A25.

Enter the balance of unabsorbed expenditure (balance
carried forward) to this item.

Total claim

Add the amounts from items A24, A25 and amounts

from items G1(a) to G6E(a).

G10

Total
transferred
to exempt
account

Add the amounts from item G1(a) to item G6E(a).

This amount shall be included in the Exempt Account.

Company Return Form Guidebook 2015

PART H:

Self Assessment System

INCOME TRANSFERRED TO EXEMPT ACCOUNT

This section provides the space for reporting tax exempt income to be included in the Exempt Account. Refer
to Appendix J for the type of income which is tax exempt and the relevant income code. Enter the correct
income code in the box provided under this section.
Item

Subject

Explanation

Working
Sheet

Appendix

H1
to
H10

Income Code

Enter the code for the type of income which is tax

exempt.

H1
to
H10

Amount

Enter the amount of income which is tax exempt.

H11

Total
transferred to
exempt account

Sum of amounts from H1 to H10.

Working
Sheet

Appendix

PART I :

EXEMPT ACCOUNT

Item

Subject

Explanation

Credit in
account

Enter the amount:

( Credit balance brought forward + G10 + H11 )
in this item.

Tax exempt
dividends paid

Enter the amount of tax exempt dividend paid by the

company in the basis period, in this item. This does
not include single tier dividend paid by the company
in the basis period.

Balance
carried forward

I1 minus I2

Working
Sheet

Appendix

HK-J

PART J:
Item
J1

Subject

Explanation

Chargeable
income of
preceding year
not declared
(if any)

Enter the type of income, year of assessment and

amount in the boxes provided.

PART K:
Item
K1

INCOME OF PRECEDING YEARS NOT DECLARED

Use Working Sheet HK-J to declare this income and

retain the relevant tax computation for examination.

DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976

Subject

Explanation

Any disposal
of asset?

Enter X in the box for Yes if there is disposal of

asset or No if not applicable.

Working
Sheet

Appendix

Company Return Form Guidebook 2015

Item
K2

Self Assessment System

Subject

Explanation

Has the
disposal been
declared to
LHDNM?

Complete this item if K1 = Yes.

Enter X in the box for Yes if the disposal has been
declared to LHDNM or No if not. If not yet declared,
contact the LHDNM branch which handles the income
tax file of the disposer. Further details are available
from the LHDNM Official Portal, http://www.hasil.gov.my.

PART L:

Working
Sheet

Appendix

Working
Sheet

Appendix

FINANCIAL PARTICULARS OF COMPANY ( MAIN BUSINESS )

Item

Subject

Explanation

Business
code

Enter the business code (refer to Appendix G) for the

main business only. If there is more than one main
business, enter the business code for the business
with the highest turnover.

L1A

Type of
business
activity

Specify the type of activity of the business concerned

in the box provided.

Sales /
Turnover

Total gross income of the main business including

accrued income.

Enter 0 if no income.
L3

Opening stock

Opening stock of finished goods as per Trading Account.

Purchases

Total gross purchases less discounts, returns outwards

and rebate pertaining to the main business, L1.

L4A

Cost of
production

Cost of production from Manufacturing Account.

Closing stock

Closing stock of finished goods as per Trading Account.

Cost of sales

( L3 add L4 add L4A ) minus L5

Enter 0 if none.
L7

Gross profit /
loss

L2 minus L6
Indicate X in the box provided if the value is negative
(loss).

Foreign
currency
exchange gain

Total foreign currency exchange gain as per Profit

and Loss Account.

Other business
income

Total net income from business sources other than

L1.

L10

Other income

Total net income from all non-business sources.

This includes the tax liable portion of extraordinary
income/gains and income under subsection 4(f) of
ITA 1967.

L11

Non-taxable
profits

This item takes into account unrealised profits, capital

gains and non-taxable portion of extraordinary/gains.
This excludes tax exempt income.

Company Return Form Guidebook 2015

Self Assessment System

Item

Subject

Explanation

Working
Sheet

Appendix

L12

Interest

Total interest expense excluding hire-purchase interest

and interest on lease.

L13

Professional,
technical,
management
and legal fees

Total payments made as per Profit and Loss Account.

L13A

Technical fee
payments to
non-resident
recipients

Total payments made as per Profit and Loss Account.

Contract
payments

Amount of contract payments claimed in the Profit

and Loss Account. This excludes contract payments
classified as cost of sales.

Directors fees

Amount of directors fee payment claimed in the Profit

and Loss Account.

Salaries
and wages

This includes bonuses, allowances, overtime pay and

leave pay as per Profit and Loss Account.

Cost of
Employee
Stock Options

Total cost as per Profit and Loss Account.

L16

Royalties

Gross amount before deduction of withholding tax.

L17

Rental /
lease

Total paid for rental of premises, land, motor vehicles,

equipment, other rental and leases claimed in the
Profit and Loss Account.

L18

Maintenance
and repairs

L19

Research
and
development

L14

L14A
L15
L15A

Amount claimed as per Profit and Loss Account

L20

Promotion and
advertisement

L21

Travelling and
accommodation

L22

Foreign
currency
exchange loss

Total foreign currency exchange loss as per Profit

and Loss Account.

L23

Other
expenditure

Total of all expenses other than from L12 to L22,

claimed in the Profit and Loss Account.

L24

Total
expenditure

Total expenses from L12 to L23.

L25

Net profit /
Net loss

Net profit or loss as per Profit and Loss Account.

Mark X if value is negative.

Company Return Form Guidebook 2015

Item

Self Assessment System

Subject

Explanation

L26

Non-allowable
expenses

Refer to paragraph 1.2.3 in Part II of this Guidebook.

L27

Motor vehicles

L28

Plant and
machinery

Working
Sheet

Appendix

Net book value as per Balance Sheet

L29

Land and
buildings

L30

Other
fixed assets

Net book value as per Balance Sheet

L31

Total
fixed assets

Total from L27 to L30.

L31A

Total cost of
fixed assets
acquired in
the basis
period

Only the total cost of fixed assets acquired in the

basis period is taken into account in this item. If the
fixed asset is acquired through hire-purchase or
finance lease, state the principal amount paid only.

L32

Investments

Cost of investments and fixed deposits.

L33

Trade
debtors

Trade debtors as per Balance Sheet.

L34

Other
debtors

Other debtors as per Balance Sheet but does not

include loans to directors.

Stock

Closing stock including raw materials, work-in-progress

and finished goods as per Balance Sheet.

L34A
L35

Loans to
directors

L36

Cash in hand
and
cash at bank

L37

Other
current assets

Current assets other than from L33 to L36.

L38

Total
current assets

Total of current assets from L33 to L37.

L39

Total assets

Sum of L31, L32 and L38.

L40

Loans and
overdrafts

Short-term such as bank overdrafts, bankers

acceptance, trust receipts and so forth.

L41

Trade
creditors

Total amount from the purchase of merchandise and

and receipt of services.

L42

Other
creditors

Creditors other than trade creditors and loans from

directors.

L43

Loans
from directors

In the form of loans and advances as per Balance

Sheet.

L44

Other current
liabilities

Current liabilities other than from L40 to L43.

L45

Total current
liabilities

Total from L40 to L44.

Amount as per Balance Sheet

Company Return Form Guidebook 2015

Item

Self Assessment System

Subject

Explanation

Working
Sheet

Appendix

L46

Long-term
liabilities

Long-term loans such as term loans, debentures,

bonds and others as per Balance Sheet.

L47

Total liabilities

L45 add L46

L48

Paid-up capital

Paid issued capital.

L49

Profit and loss

appropriation
account

Balance in the Profit and Loss Appropriation Account

including retained profits as per Balance Sheet.

L50

Reserve
account

This includes all reserve accounts except retained

profits.

L51

Total equity

Sum of L48, L49 and L50.

L52

Total liabilities
and equity

Total of L47 and L51.

Working
Sheet

Appendix

HK-M

PART M:
Item

PARTICULARS OF WITHHOLDING TAXES

Subject

Explanation

107A

Section 107A withholding tax.

Gross Amount Paid
Gross amount paid to the non-resident contractor for
services under the contract in accordance with the
provision of section 107A.
Total Tax Withheld
and Remitted to LHDNM
10% on the gross amount [paragraph 107A(1)(a)]
Add
3% on the gross amount [paragraph 107A(1)(b)]
(Regulations and procedures regarding its remittance
to the Collections Unit/Branch of LHDNM has to be
complied).
Net Amount Paid
Gross Amount
minus
Total Tax Withheld and Remitted to LHDNM

Company Return Form Guidebook 2015

Item
M2

Self Assessment System

Subject

Explanation

109

Section 109 withholding tax

Tax rate as in Part II

Working
Sheet

Appendix

HK-M

Schedule 1 of ITA 1967:

Interest
- 15% on the gross amount
Royalties - 10% on the gross amount
except if a different rate is stipulated in the Double
Taxation Agreement (Refer to Appendix F).
Gross Amount Paid
Gross amount of interest or royalties paid to a
non-resident.
Total Tax Withheld
and Remitted to LHDNM
Amount from Working Sheet HK-M.
Net Amount Paid
Explanation as per M1.
M3

109A

Section 109A withholding tax The tax rate stipulated

in Part II Schedule 1 of ITA 1967 is 15% on the gross
amount.
Gross Amount Paid
Gross amount paid to public entertainers for services
rendered in Malaysia.
Total Tax Withheld
and Remitted to LHDNM

Explanation
as per M2

Net Amount Paid

109B

Section 109B withholding tax The tax rate stipulated

in Part V Schedule 1 of ITA 1967 is 10% on the gross
amount except if a different rate is stipulated in the
Double Taxation Agreement (Refer to Appendix F).
Gross Amount Paid
Gross amount of special classes of payment under
section 4A of ITA 1967 made to non-resident persons.
Total Tax Withheld
and Remitted to LHDNM
Net Amount Paid

Explanation
as per M2

Company Return Form Guidebook 2015

Item
M5

Self Assessment System

Subject

Explanation

109E

Section 109E withholding tax

Tax rates as in Part
Part XI Schedule 1 of ITA 1967 are:
O

8% on the gross amount of income distributed/

credited to a participant other than a participant
which is a resident company

25% on the gross amount of income distributed/

credited to a participant which is a non-resident
company.

Working
Sheet

Appendix

HK-M

Working
Sheet

Appendix

Gross Amount Paid

Gross amount of payments made to the above
participants.
Total Tax Withheld
and Remitted to LHDNM
Net Amount Paid
M6

109F

Explanation
as per M2

Section 109F withholding tax

Tax rate as in Part
XIII Schedule 1 of ITA 1967 is 10% on the gross
amount of gains or profits falling under paragraph 4(f)
which is derived from Malaysia.
Gross Amount Paid
Gross amount of payments made to non-resident
persons.
Total Tax Withheld
and Remitted to LHDNM
Net Amount Paid

109G

Explanation
as per M2

Section 109G withholding tax

Tax rate as in Part
XVI Schedule 1 of ITA 1967 is 8% on the amount of
contribution withdrawn by an individual (contributor)
from a Private Retirement Scheme before reaching
the age of 55 years.
Gross Amount Paid
Gross amount of contribution withdrawn.
Total Tax Withheld and Remitted to LHDNM
8% on every ringgit of contribution withdrawn.
Net Amount Paid
Gross Amount minus Total Tax Withheld and Remitted
to LHDNM

PART N:

TRANSACTION BETWEEN RELATED COMPANIES

Related companies refer to companies related through equity shareholding.

Item
N1

Subject

Explanation

Total sales
to related
companies
in Malaysia

This includes sales of merchandise and services.

Amount for the whole basis period is taken into
account.

Company Return Form Guidebook 2015

Item

Subject

Explanation

Total sales
to related
companies
outside
Malaysia

Self Assessment System

Working
Sheet

Appendix

Explanation as per N1.

Total
purchases
to related
companies
in Malaysia

This includes purchases of merchandise and services.

Amount for the whole basis period is to be taken into
account.

Total
purchases
to related
companies
outside
Malaysia

Explanation as per N3.

Total of other
expenses
to related
companies
in Malaysia

This takes into account all types of expenditure claimed

in the Profit and Loss Account for the basis period except
purchases in N3.
Example:
Management fees, intra-group services, interest, royalties,
etc.

Total of other
expenses
to related
companies
outside
Malaysia

This takes into account all types of expenditure claimed

in the Profit and Loss Account for the basis period except
purchases in N4.
Example:
Management fees, intra-group services, interest, royalties,
etc.

Loans
to related
companies
in Malaysia

Total amount of loans (including advances) given during

the basis period.

Loans
to related
companies
outside
Malaysia

Explanation as per N7.

Loans
from related
companies
in Malaysia

Total amount of loans (including advances) received

during the basis period.

N10

Loans
from related
companies
outside
Malaysia

Explanation as per N9.

N11

Other income
from related
companies
in Malaysia

Total amount of other income reported in the Profit and

Loss Account for the basis period except sales in N1.
Example:
Management fees, intra-group services, interest, royalties,
etc.

N12

Other income
from related
companies
outside
Malaysia

Total amount of other income reported in the Profit and

Loss Account for the basis period except sales in N2.
Example:
Management fees, intra-group services, interest, royalties,
etc.

Company Return Form Guidebook 2015

PART P:

Self Assessment System

PARTICULARS OF COMPANY

Item

Subject

Explanation

Working
Sheet

Appendix

Status of
company

Where relevant, X can be indicated in one or more

boxes.

Registered
address

Registered address as filed at the office of the

Companies Commission of Malaysia.

Correspondence Address used for correspondence with LHDNM.

address
For the purpose of refund by LHDNM (if via cheque):
z Please ensure that the address reported to LHDNM
is the latest and not a P.O. Box address.
z The cheque for refund will be sent to the last known
correspondence address in the LHDNM record.

Address of
business
premise

Address where the main business is carried on.

Telephone no.
of business
premise

Telephone number of the business premise.

Website / Blog
address

Website / blog address (if any).

Name
of bank

State the name of the bank where the company has

a bank account.
For the purpose of refund by LHDNM (if via bank), please
ensure that the information given in items P7 and P8
is correct.

Bank
account no.

Bank account number of the company in relation to

P7.

Address
where
companys
records
are kept

Indicate X in the box pertaining to the address

where the records of the company are kept ie. whether
at the address as in:
P2 (registered address),
P4 (correspondence address); or
P5 (address of business premise)

P10

Other address
if N8 does
not apply

Fill in this item only if the records of the company are

kept at an address other than that stated in P8.

P11

Directors
name

State the names of three (3) directors who are active

in the companys operations.

P12

Directors
identification /
passport no.

Identity card number or passport number of the three

directors according to the sequence as in P11 ie.
Director I, Director II and Director III.

P13

Directors
telephone no.

Telephone numbers of these directors following the

sequence as in P11.

P14

Directors
income tax no.

Income tax reference numbers of these directors in

the same sequence as P11.

P15

Directors equity Percentage equity shareholding of the three directors

shareholding (%) according to the sequence as stated in P11.

P16

Directors
salary / bonus

Salaries/Bonuses of these directors according to the

sequence in P11.
28

Company Return Form Guidebook 2015

Self Assessment System

Item

Subject

Explanation

Working
Sheet

Appendix

P17

Directors fee /
commission /
allowance

Fees/Commissions/Allowances received by these

directors as per the sequence in P11.

P18

Total loan to
Directors

Total loan to these directors as per the sequence in

P11 in relation to the Balance Sheet.

P19

Total loan
from Directors

Total loan from these directors as per the sequence

in P11 in relation to the Balance Sheet.

PART Q:
Item

PARTICULARS OF FIVE MAJOR SHAREHOLDERS OF THE COMPANY

Subject

Explanation

Controlled
company

Controlled company is as defined in subsection 2(1)

and section 139.

Working
Sheet

Appendix

Enter 1 in the box provided if it is a controlled company

or 2 if not.
Q1
to
Q5

Identification /
passport /
registration no.

Enter the identity card number / passport number

of five (5) major shareholders. If the major shareholder
is a company, state the number as registered with
the Companies Commission of Malaysia.

Name

State the names of the five major shareholders.

Direct
shareholding
(%)

Percentage of direct shareholding of the five major

shareholders.

Country
of origin

Refer to the country code provided Appendix E of this

Guidebook.

Working
Sheet

Appendix

PART R:
Item
R1

OTHER PARTICULARS

Subject

Explanation

Foreign equity
in comparison
with paid-up
capital

Tandakan X dalam petak untuk peratusan ekuiti

yang dipegang oleh orang asing/syarikat asing.
Sila bundarkan sekiranya peratusan ekuiti tersebut
mempunyai titik perpuluhan.

Company Return Form Guidebook 2015

Item

Subject

Self Assessment System

Explanation

Appendix

Advance Ruling
Items from R2a to R2c need not be completed if not
applicable.

R2a

Working
Sheet

Advance
Ruling

Mark X in the box for Yes if there is advance ruling

issued in relation to the declaration in this return
form.

Indicate X in the box for No if the advance ruling

applied for, is not/has not yet been issued.
R2b

Compliance
with Advance
Ruling

Fill in this item only if the answer to R2a is Yes.

If there is compliance with the advance ruling in

relation to the declaration in this return form, indicate
X in the box for Yes.
If not complied with, mark X in the box for No.

R2c

Material
difference in
arrangement

Fill in this item only if the answer to R2a is Yes.

Indicate X in the box for Yes if there is material

difference in the arrangement of the advance ruling in
relation to the declaration in this return form.
If there is no material difference, mark X in the box
for No.

R3a

Advance Pricing Arrangement

Advance
Pricing
Arrangement

Items from R3a to R3c need not be completed if not

applicable.

Mark X in the box for Yes if there is advance pricing

arrangement issued in relation to the declaration in
this return form.

Indicate X in the box for No if the advance pricing

arrangement applied for, is not/has not yet been
issued.
R3b

Compliance
with Advance
Pricing
Arrangement

Fill in this item only if the answer to R3a is Yes.

If there is compliance with the advance pricing
arrangement in relation to the declaration in this return
form, indicate X in the box for Yes.
If not complied with, mark X in the box for No.

R3c

Material
difference in
arrangement

Fill in this item only if the answer to R3a is Yes.

Indicate X in the box for Yes if there is material
difference in the arrangement of the advance pricing
arrangement in relation to the declaration in this
return form.
If there is no material difference, mark X in the box
for No.

Company Return Form Guidebook 2015

Item
R4

Self Assessment System

Subject

Explanation

Working
Sheet

Transfer
pricing
documentation
prepared

Referring to the Income Tax (Transfer Pricing) Rules

2012 and Transfer Pricing Guidelines 2012, a person
who enters into a controlled transaction shall prepare
a contemporaneous transfer pricing documentation.
The transfer pricing documentation shall be prepared
for the year in which a controlled transaction exists.

Appendix

Items R5a and R5b need not be completed if not

applicable.

Contemporaneous transfer pricing documentation

means transfer pricing documentation which is brought
into existence:a) when a person is developing or implementing any
controlled transaction; and
b) where in a basis period for a year of assessment,
the controlled transaction is reviewed and there
are material changes, the documentation shall be
updated prior to the due date for furnishing a return
for that basis period for that year of assessment.
If the current transfer pricing documentation is prepared,
enter X in the box for Yes.
Enter X in the box for No if the current transfer pricing
documentation has not been prepared or is not relevant.
R5

Control by other companies

R5a

Ultimate
holding
company

A company will be called an ultimate holding company

when that company has one or more subsidiary
companies and any one or more such subsidiary
companies also has one or more subsidiary companies
but that ultimate holding company is not a subsidiary
of any company.

R5b

Immediate
holding
company

A company which maintains the controlling interest

in a different company despite the fact that the company
itself is held by another entity.The controlling company
may also be the subsidiary of a third company, which
would be the ultimate holding company.

PART S:
Item

PARTICULARS OF AUDITOR

Subject

Explanation

Working
Sheet

Appendix

Name of firm

Name of the audit firm which audits the companys

accounts.

Address of firm

Correspondence address of the audit firm.

Telephone no.

Telephone number of the audit firm/handphone number

of the auditor.

Company Return Form Guidebook 2015

PART T:

Item

Self Assessment System

PARTICULARS OF THE FIRM AND SIGNATURE OF THE

PERSON WHO COMPLETES THIS RETURN FORM

Subject

Explanation

Working
Sheet

Appendix

Name of firm

Name of the tax agents firm responsible for filling out

this company return form.

Address of firm

Correspondence address of the tax agents firm.

Telephone no.

Telephone number of the tax agents firm/handphone

number of the tax agent.

Tax agents
approval no.

To be filled by a tax agent who has been given approval

pursuant to the provision of paragraphs 153(3)(b) and
153(3)(c) of ITA 1967.

Business
registration no.

Business registration number of the tax agents firm

as registered.

e-mail

e-Mail address of the tax agent.

Please read the reminder in the company return form before signing the form.
DECLARATION
This declaration must be made by a designated officer of the company pursuant to the provisions of ITA 1967.
Penalty will be imposed for late submission of the return form to Lembaga Hasil Dalam Negeri Malaysia.

Company Return Form Guidebook 2015

Self Assessment System

Part II Appendices and Working Sheets

1. Appendices
Introduction
These appendices are provided to enable companies to compute adjusted business income from the audited
Profit and Loss Accounts, and Balance Sheets. Refer to legal provisions listed in item 1.2 as a guide when
making adjustments. These appendices are provided to assist companies in ascertaining the adjusted
business income in a structured manner.
The Appendices provided are as follows:
Appendix

Application

Computation of adjusted income for business

Computation of adjusted income for life insurance business

A2A

Computation of adjusted income for family takaful business

A3
A3A

Computation of adjusted income for general insurance business

Computation of adjusted income for general takaful business

Computation of takaful shareholders fund

Deleted

Tax deduction under section 110 of ITA 1967 in respect of income other than dividends

Claim for section 132 tax relief on income from countries with Double Taxation Agreement

Claim for section 133 tax relief on income from countries without Double Taxation Agreement

Particulars of properties / assets and total rental

List of foreign currency exchange rates (yearly average)

List of claim codes for special deductions and other claims, further deductions as well as
double deductions

List of country codes

List of countries with Double Taxation Agreement with Malaysia and withholding tax rates on
payments to non-residents

List of business codes

List of Director Generals Public Rulings

List of guidelines and application forms for claim on tax incentives

List of codes for income exempted from income tax

Company Return Form Guidebook 2015

Self Assessment System

Separation of Income by Source

Business income must be separated according to source under the provision of section 5 Income Tax Act
(ITA) 1967.
If a company carries on one business only, it shall be identified as business 1. With effect from the year
2001, this business shall be known as business 1. This identity shall be retained until the company
is wound up. Other subsequent businesses shall be identified as business 2 and so forth. These business
identifications must be used when declaring income in the company return form.
If the Act requires a separation of income by source, each separation is deemed one separate business source
and the above method of business identification must be complied.
Example:
Insurance industry 12 sources of income
Insurance business
(i)
(ii)
(iii)
(iv)
(v)
(vi)

Income from life fund

(Refer to the 1986 Leasing Regulations issued by LHDNM)

Company Return Form Guidebook 2015

Self Assessment System

1.1 APPENDIX A1- Computation of Adjusted Income for Business

This Appendix is provided to enable companies other than companies in the insurance and takaful business
to compute adjusted income from audited Profit and Loss Accounts, and Balance Sheets.
Use one appendix for each business source.
Extract the required information from audited accounts for transfer to this Appendix.

Item

Subject

Explanation

BALANCE AS PER
PROFIT AND LOSS
ACCOUNT

Transfer the balance from Profit and Loss Account to this item.
Enter the amount of profit under the (+) column and the amount
of loss under the (-) column.

SEPARATION OF
INCOME BY CLASS

Examine the Profit and Loss Account. Extract any non-business

income reported in the Profit and Loss Account.
Enter each class of income in the boxes as provided.

TOTAL
NON-BUSINESS
INCOME

Sum of all income from dividends, rents, royalties, interest and

section 4A income.

TOTAL
BUSINESS INCOME

A minus B

ADJUSTMENT OF
BUSINESS INCOME
(1. ADD)

Examine and extract non-allowable losses from the Profit

and Loss Account. State the type of loss and enter the amount.

Example:

ADJUSTMENT OF
BUSINESS INCOME
(4. LESS)

Loss on disposal of motor vehicle WAS 5530

RM4,000

Loss on disposal of cutter

RM3,000

Examine and extract profits which are not taxable as business

income from the Profit and Loss Account. State the type of profit
and enter the amount.
Example:
Profit on disposal of motor vehicle BCQ 3327

RM10,000

Profit on disposal of sewing machine

RM 2,000

Company Return Form Guidebook 2015

Item

Self Assessment System

Subject

Explanation

ADJUSTMENT OF
BUSINESS INCOME
(5. ADD)

Examine and identify gross income (if any) entered in the Balance
Sheet but not included in the Profit and Loss Account.
Refer to paragraph 1.2.1 for legal provisions on gross business
income.
State the type of income and enter the amount.
Example:
Indemnity RM100,000

TOTAL

D3 minus D4 plus D5.

ADJUSTMENT OF
BUSINESS
EXPENDITURE
(1. ADD)

Compute the restriction on expenses according to LHDNM guidelines

and enter the amount.
Non-allowable expenses / charges according to subsection
39(1) and other sections.
Make adjustments for non-allowable expenses according to income
tax legal provisions. Use paragraph 1.2.3 as a guide. State the type
of expenditure and enter the amount.
Example:

ADJUSTMENT OF
BUSINESS
EXPENDITURE
(2. LESS)

Entertainment

RM10,000

Income tax penalty

RM 1,000

Examine and identify expenses allowed under the legislation but

not included in the Profit and Loss Account. Refer to paragraph
1.2.2 as a guide. State the type of expenditure and enter the
amount.
Example:
Directors fees

RM20,000

Other expenses / incentive claim

Enter the claim for expenses / incentives under this item. Refer
to Appendix D to determine the type of claim and enter the amount.
Example:

Remuneration of disabled employee

RM12,000

Approved training

RM50,000

TOTAL

E1 minus E2.

ADJUSTED
INCOME / (LOSS)

Compute the adjusted profit by subtracting and adding C, D6 and

E3.
Positive value (+) : Adjusted Income
Negative value (-) : Adjusted Loss

Company Return Form Guidebook 2015

Self Assessment System

1.2 LIST OF LEGAL PROVISIONS ON TAXABLE INCOME AND ALLOWABLE EXPENSES FOR BUSINESS

1.2.1 Gross Business Income

Legislation

Subject

Gross business income derived from Malaysia

22(2)(a)(i)

Sums received or deemed to have been received by way of insurance, indemnity,

recoupment, recovery, reimbursement or otherwise in respect of outgoings and expenses
deductible in ascertaining the adjusted income

22(2)(a)(ii)

Sums received or deemed to have been received under a contract of indemnity

22(2)(b)

Compensation for loss of income from that source

24(1)

Debt owing to a relevant person arising in or before the relevant period

24(2)

Market value of the stock in trade at the time of its withdrawal for personal use

30(1)(a)

Recovered bad debts

30(1)(b)

Specific provision for doubtful debts no longer required

30(2)(a)/(b)

Refund on account of payroll tax / turnover tax

30(3)

Recovered expenditure within the meaning of Schedule 2

30(4)

Debt released in respect of any outgoing / expense / allowance which have been made
under paragraphs 33(1)(a), (b) or (c); or Schedule 3

Income other than the above

1.2.2. Allowable Expenses

Legislation

Subject

33(1)

Outgoings and expenses incurred in the production of gross income

33(1)(a)

Interest upon any money borrowed and employed in the production of gross income
or laid out on assets used or held for the production of gross income, is subject to
restriction under subsection 33(2)

33(1)(b)

Rent payable in respect of any land or building or part thereof occupied for the purpose
of producing gross income

33(1)(c)

Expenses incurred for the repair of premises, plant, machinery or fixtures.

Other expenses include:

34(6)(a)/(b)

(i)

Renewal, repair or alteration of any implement, utensil or article so employed but

do not qualify for capital allowance claim

(ii)

Expenses incurred on any means of conveyance

Payroll tax / Turnover tax paid

Company Return Form Guidebook 2015

Self Assessment System

Legislation

Subject

34(6)(c)

Capital expenditure equivalent to the amount as may be allowed pursuant to Schedule 2

34(6)(d)

Replanting expenses (in respect of gross income derived from the working of a farm
relating to cultivation of crops)

34(6)(e)

Equipment for disabled employees; or expenditure on the alteration or renovation of

premises for the benefit of disabled employees

34(6)(f)

Translation into or publication in the national language of books approved by Dewan

Bahasa dan Pustaka

34(6)(g)

Provision of library facilities or contributions to libraries not exceeding RM100,000

34(6)(h)

Provision of services, public amenities and contributions to approved charity/community

projects pertaining to education, health, housing infrastructure, information and
communication technology

34(6)(ha)

Provision of infrastructure in relation to its business which is available for public use,
subject to the prior approval of the Minister

34(6)(i)

Revenue expenditure on the provision and maintenance of child care centre for employees
benefit

34(6)(j)

Establishment and management of approved musical or cultural groups

34(6)(k)

Expenditure incurred in sponsoring any approved local and foreign arts, cultural or
heritage activity:
not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage activity
not exceeding RM500,000 in aggregate

34(6)(l)

Provision of scholarship to a student receiving full-time instruction leading to an award

of diploma/degree (including Masters/Doctorate)

34(6)(m)

Capital expenditure incurred in obtaining accreditation for a laboratory or as a certification

body

34(6)(n)

Provision of practical training in Malaysia to resident individuals who are not own
employees

34(6)(o)

Expenditure incurred for participating in international standardization activities approved

by the Department of Standards Malaysia

Expenses other than the above

1.2.3 Non-allowable Expenses

Legislation

Subject

33(2)

Interest not deductible against business income

34(4)

Contribution to an approved scheme in excess of 19% of the employees remuneration

39(1)(a)

Any form of private or domestic expenses

39(1)(b)

Any disbursements or expenses not being money wholly and exclusively laid out or
expended for the purpose of producing the gross income
Example:
T

Expenses incurred in the printing and distribution of annual reports and costs of
holding annual general meetings and extraordinary meetings
38

Company Return Form Guidebook 2015

Legislation

Self Assessment System

Subject
T

Stock exchange listing expenses

Pre-commencement or cessation of business expenses

Legal expenses in connection with the acquisition of assets or private matters

Donations

Fines for violation of law including fines and expenses relating to income tax
appeals

Gifts (except for own employees)

Club membership (entrance) fees and private club membership subscriptions

Payment for loan and agency agreements

Purchase of assets and similar expenses

Other expenses

39(1)(c)

Any capital withdrawn or any sum employed or intended to be employed as capital

39(1)(d)

Payment to any unapproved provident fund

39(1)(e)

(i)

Qualifying mining expenditure (Schedule 2)

(ii)

Qualifying agriculture/forest expenditure (Schedule 3)

(iii) Qualifying prospecting expenditure (Schedule 4)

39(1)(f)

Interest or royalty paid to non-residents without complying with section 109

39(1)(g)

Payment made otherwise than to a State Government for licence or permit to extract timber

39(1)(i)

Contract payment made without complying with section 107 A

39(1)(j)

Payment made to non-residents without complying with section 109 B

39(1)(k)

Payment exceeding RM50,000 for rental of non-commercial motor vehicle

39(1)(l)

Entertainment

39(1)(m)

Expenditure incurred on leave passage for employee within or outside Malaysia

All types of provision (including general provision for doubtful debts) other than specific
provision for doubtful debts

Expenditure relating to changes in the authorised capital and paid-up capital

Professional fees related to the acquisition of fixed assets or investments

Renovations and improvements to buildings

Expenses other than the above

Company Return Form Guidebook 2015

Self Assessment System

1.3 REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other
written evidence 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 be imposed.
The following are the required information and documents which must be made available and retained with any
adjustment and tax computation.
1.3.1

Adjustment of income and expenses

Adjustments must be supported by:

1.3.2

1.3.3

1.3.4

1.3.5

An analysis of income and expenditure

Subsidiary accounts

Receipts/ Invoices

Contract/Subcontract payments, commission and rents and other contract payments for services
to residents
T

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

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, tax reference number and passport number of the foreign contractor

Copy of relevant agreement/documents

Payment of management fee to resident receipients

Name, address, identity card number and amount paid

Relationship between the company and the recipient, if any

Basis of payment

Service agreement or other relevant documents

Payment of professional, technical or management fees and rents to non-residents (section

4 A income)
a)

Payment of professional, technical or management fees

Type of services rendered

Name, address, tax reference 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 copy of the agreement

Proof of withholding tax paid

Company Return Form Guidebook 2015

1.3.6

1.3.8

Payment for rental of movable properties

Type of movable property

Name, address, tax reference number and passport number of the foreign contractor; and
total amount paid

If the payment is not subject to withholding tax, retain the relevant supporting documents

Proof of withholding tax paid

Copy of rental agreement/other relevant documents

Expenses charged or allocated by parent company to subsidiary or headquarters to branch

in Malaysia
a)

1.3.7

Self Assessment System

Charge or allocation of specific expenses

Analysis of expenditure

Type of expenses charged or allocated

Basis of computation of the charge or allocation

Benefit derived by company or branch from the charge or allocation

Function carried out by the parent company

Copy of relevant agreement/documents

Charge or allocation of management or common expenses

Analysis of expenditure

Type of expenditure

Benefit derived from such expenditure

Function carried out by the parent company

Copy of relevant agreement/documents

Overseas trips
T

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

Housing Developers
R

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 No. 2/2009 (Construction Contracts).

Company Return Form Guidebook 2015

1.3.9

Self Assessment System

Transfer pricing
A person who enters into a controlled transaction shall prepare a contemporaneous transfer pricing
documentation which includes records and documents that provide a description of the following
matters:T

Organizational structure including an organization chart covering persons involved in a control

transaction

Nature of the business or industry and market conditions

Controlled transactions

Assumptions regarding factors that influenced the setting of prices or pricing policies and business
strategies that influenced the determination of transfer prices

Comparability, functional and risk analyses

Selection of the transfer pricing method

Application of the transfer pricing method

Background documents that provide for or were referred to in developing the transfer pricing analysis

Index to documents

Any other information, data or document considered relevant in the determination of an arms length
price

1.3.10 Leasing
T

Copy of leasing agreement/other relevant documents

Details/Specification of assets leased

1.3.11 Non-resident company carrying out a contractual project in Malaysia

Name and duration of project

Agreements related to the project

List of sub-contracts

Mode of payment

1.3.12 Investment holding

Information pertaining to the type of services rendered

List of companies within the group

Mode of payment

Refer to Public Ruling No. 3/2011 (Investment Holding Company)

1.3.13 Reinvestment allowance (RA)

RA form which has been completed

Supporting documents of assets acquired

Flow chart of production process

Refer to Public Ruling No. 6/2012 (Reinvestment Allowance)

1.3.14 Guidelines and application forms for incentive claim

Refer to Appendix I

Company Return Form Guidebook 2015

2. APPENDIX A2:

Self Assessment System

Computation of Adjusted Income for Life Insurance Business

This Appendix is provided to enable companies in the life insurance business to compute adjusted income from
audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Insurances Accounts
(DGI Accounts). Use this Appendix to compute the adjusted income from life fund and shareholders fund. The
following has to be observed before filling out this Appendix:
2.1 Separation of income by source
Refer to paragraph 60(2)(c) regarding the need to keep separate accounts for life fund and shareholders
fund.
2.2 Usage of business identity
(business 1, 2, 3, 4 and 5)
Refer to the explanatory notes regarding business identity on page 33.
Use business 1 for life fund.
Use business 2 for shareholders fund.

2.3 Usage of Appendix A2

Item

Subject

Explanation

Gross
investment income

Enter the gross income from dividends, interest and rents

in the relevant boxes according to the stipulated division by
fund.

Gross proceeds from

the realization of
investments or rights

Enter the gross receipt according to the stipulated division

by fund.

Total

Total of A and B.

Actuarial surplus
transferred to
shareholders fund

Amount from the Director General of Insurances Accounts

(DGI Accounts).

Total gross income

For life fund transfer the amount from item C.

For shareholders fund C plus D

Cost of acquiring and

realizing those investments
or rights in item B

This item refers to those investments or rights in item B.

Total

E minus F

Actuarial deficit
transferred to life fund

Fill in if relevant

Adjusted income /
(Adjusted loss)

For life fund transfer the amount from item G.

For shareholders fund G minus H

Company Return Form Guidebook 2015

Self Assessment System

3. APPENDIX A2A: Computation Of Adjusted Income For Family Takaful Business

This Appendix is provided to enable companies in the family takaful business to compute adjusted income from
audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts (DGT
Accounts). Use this Appendix to compute the adjusted income from the family takaful fund. The following has to
be observed before filling out this Appendix:
3.1 Separation of income by source
Refer to paragraph 60AA(2)(c) on the need to keep separate accounts for family takaful fund and shareholders
fund.
3.2 Usage of business identity
(business 1, 2, 3, 4 and 5)
Refer to the explanatory notes regarding business identity on page 33.
Use business 1 for family takaful fund.

3.3 Usage of Appendix A2A

Item

Subject

Explanation

Gross
investment income

Enter the gross income from dividends, interest and rents

in the relevant boxes according to the stipulated division by
fund.

Gross proceeds from

the realization of
investments or rights

Enter the gross receipt according to the stipulated division

by fund.

Total

Total of A and B.

Cost of acquiring and

realizing those investments
or rights in item B

This item refers to those investments or rights in item B.

Share of profits distributed

/ credited to the participant

Amount from Director General of Takaful Accounts (DGT

Accounts)

Share of profits
distributed / credited
to the shareholders fund

Amount from Director General of Takaful Accounts (DGT

Accounts)

Total

D plus E plus F

Adjusted income /
(Adjusted loss)

For adjusted income C minus G

For adjusted loss G minus C

Company Return Form Guidebook 2015

4. APPENDIX A3:

Self Assessment System

Computation of Adjusted Income for General Insurance Business

This Appendix is provided to enable companies in the general insurance business to compute adjusted income
from audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Insurances accounts
(DGI Accounts). For companies which carry on composite insurance business (life insurance and general insurance),
use Appendix A2 and Appendix A3. The following has to be observed before filling out this Appendix:

4.1 Separation of income by source

Refer to paragraphs 60(2)(a) and 60(2)(b) regarding the need to keep separate accounts for business in life
re-insurance, general insurance, inward re-insurance and offshore insurance.

4.2 Usage of business identity

(business 1, 2, 3, 4 and 5)
Refer to the explanatory notes regarding business identity on page 33.
Use business 1 for life re-insurance
Use business 2 for general insurance
Use business 3 for inward re-insurance
Use business 4 for offshore insurance

4.3 Business identity for composite insurance business

Use the following business identity:
Business 1

income from life fund

Business 2

income from shareholders fund

Business 3

life re-insurance

Business 4

general insurance

Business 5

inward re-insurance

Business 6

offshore insurance

4.4 Usage of Appendix A3

Explanation is not provided as the information can be extracted from the audited accounts and DGI Accounts.

Company Return Form Guidebook 2015

5. APPENDIX A3A:

Self Assessment System

Computation of Adjusted Income for General Takaful Business

This Appendix is provided to enable companies in the general takaful business to compute adjusted income
from audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts
(DGT Accounts). For companies which carry on composite takaful business (family takaful and general takaful),
use Appendix A2A and Appendix A3A. The following has to be observed before filling out this Appendix:
5.1 Separation of income by source
Refer to paragraphs 60AA(2)(a) and 60AA(2)(b) the need to keep separate accounts for business in family
re-takaful, general takaful, inward re-takaful and offshore takaful.
5.2 Usage of business identity
(business 1, 2, 3, 4 and 5)
Refer to the explanatory notes regarding business identity on page 33.
Use business 1 for family re-takaful
Use business 2 for general takaful
Use business 3 for inward re-takaful
Use business 4 for offshore takaful
5.3 Business identity for composite takaful business
Use the following business identity:
Business 1

income from family takaful fund

Business 2

income from shareholders fund

Business 3

family re-takaful

Business 4

general takaful

Business 5

inward re-takaful

Business 6

offshore takaful

5.4 Usage of Appendix A3A

Explanation is not provided as the information can be extracted from the audited accounts and DGT
Accounts.

6. APPENDIX A4:

Computation Of Takaful Shareholders Fund

This Appendix is provided to enable companies in the takaful business to compute the takaful shareholders
fund from audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts
(DGT Accounts).

Company Return Form Guidebook 2015

Self Assessment System

7. OTHER APPENDICES
Appendix

Explanation

Deleted

Tax deduction under section 110 of ITA 1967 in respect of income other than dividends

Claim for section 132 tax relief

- Income from countries with Double Taxation Agreement with Malaysia

Claim for section 133 tax relief

- Income from countries without Double Taxation Agreement with Malaysia

Particulars of properties/assets and total rental

Foreign currency exchange rates (yearly average)

These rates are made available for taxpayers who do not have information on exchange rates as
at the time of transaction and date of receipt of income in foreign currency.

Claim codes for:

- special deduction and other claims
- further deduction
- double deduction

Country codes

List of countries which have Double Taxation Agreement with Malaysia

Refer to this Appendix to determine the tax rate for income from interest, royalties and fees
for technical services

Check the list of countries in this Appendix to determine the eligibility to claim section 132
tax relief

Business codes

List of Director Generals Public Rulings

These are Public Rulings issued by LHDNM. Details of these rulings are available from the
LHDNM website:
http://www.hasil.gov.my

List of guidelines and application forms for incentive claim

List of codes for income exempted from income tax

Company Return Form Guidebook 2015

Self Assessment System

8. WORKING SHEETS
Working sheets are provided to assist in ascertaining the statutory income, adjusted loss, adjusted balance of
incentives, adjusted balance of capital allowance and other important information.
The types of working sheets are listed below:Working Sheet

Explanation

HK-PC1

Computation of statutory income for business

This working sheet is meant for businesses which have not been granted any tax incentive
other than special deductions, further deductions and double deductions.

HK-PC1A

Computation of statutory income for partnership

HK-PC2

Computation of statutory income for pioneer business

- section 5 to section 25 of the Promotion of Investments Act 1986

HK-PC3

Computation of statutory income for approved service project

- paragraph 127(3)(b) and subsection 127(3A) of the Income Tax Act 1967

HK-PC4

Computation of statutory income for a company which has been granted Investment Tax
Allowance (ITA) incentive
- section 26 to section 31 of the Promotion of Investments Act 1986

HK-PC5

Computation of statutory income for a company which has been granted Schedule 7 A,
Schedule 7B and Infrastructure Allowance incentive
- section 133A and Schedule 7A of the Income Tax Act 1967
- section 133A and Schedule 7 B of the Income Tax Act 1967
- section 41 A and section 41B of the Promotion of Investments Act 1986

HK-PC6

Computation of statutory income for Operational Headquarters Company in relation to

the provision of services in Malaysia
- Income Tax (Exemption) (No. 40) Order 2005 [P.U. (A) 307/2005]

HK-PC7

Computation of statutory income for shipping business carried on by a resident company

- section 54 A of the Income Tax Act 1967

HK-PC8

Computation of statutory income for sea and air transport business carried on by a
non-resident company

HK-PC9

Computation of statutory income for insurance business

HK-PC9A

Computation of statutory income for takaful business

HK-PC10

Computation of statutory income for a company entitled to claim Allowance for Increased
Exports under P.U. (A) 128/1999
- Income Tax (Allowance for Increased Exports) Rules 1999
[P.U. (A) 128/1999] - manufacturing company / company engaged in agriculture
- Income Tax (Allowance for Increased Exports) (Amendment) Rules 2003
[P.U. (A) 309/2003] - company engaged in agriculture

HK-PC10A

Computation of statutory income for a company entitled to claim Exemption of Income

on Value of Increased Exports under P.U. (A) 158/2005
- Income Tax (Exemption) (No. 17) Order 2005 [P.U. (A) 158/2005]
- 2008 Budget

Company Return Form Guidebook 2015

Self Assessment System

Working Sheet

Explanation

HK-PC10B

Computation of statutory income for a company entitled to claim Exemption of Income

on Value of Increased Export of Qualifying Services
- Income Tax (Exemption) (No. 9) Order 2002 [P.U. (A) 57/2002]
- Income Tax (Exemption) (Amendment) Order 2006 [P.U. (A) 275/2006]

HK-PC10C

Computation of statutory income for a company entitled to claim Exemption of Income

on Value of Increased Export pursuant to Income Tax (Exemption) 2011 [P.U. (A) 44/2011]
- for a company carrying on activities of manufacturing motor vehicles, automobile
components or parts

HK-PC11

Computation of statutory income for a company entitled to claim Exemption of Income

on Value of Increased Exports - Malaysian International Trading Company
- Income Tax (Exemption) (No. 12) Order 2002 [P.U. (A) 60/2002]
- Income Tax (Exemption) (Amendment) Order 2003 [P.U. (A) 181/2003]

HK-PC12

Computation of statutory income for a company which has been granted Industrial
Adjustment Allowance before 31 August 2007
- section 31A to section 31E of the Promotion of Investments Act 1986

HK-PC13

Computation of statutory income for a Regional Distribution Centre Company / International

Procurement Centre Company
- Income Tax (Exemption) (No. 41) Order 2005 [P.U. (A) 308/2005]
- Income Tax (Exemption) (No. 42) Order 2005 [P.U. (A) 309/2005]

HK-PC14

Computation of statutory income for a company which carry on an Approved Business

under Special Incentive Scheme (Pre-package) - P.U. (A) 112/2006
- Income Tax (Exemption) (No. 11) Order 2006 [P.U. (A) 112/2006]

HK-PC15

Computation of statutory income for a company which carry on an Approved Business

under Special Incentive Scheme (Pre-package) - P.U. (A) 113/2006
- Income Tax (Exemption) (No. 12) Order 2006 [P.U. (A) 113/2006]

HK-C14

Computation of statutory income - dividends

HK-C15

Computation of statutory income - interest / royalties

HK-C16

Computation of statutory income - rents

HK-F1

Adjustment of losses for business and partnership

HK-F2

Adjustment of losses for business and partnership which have been granted incentives

HK-J

Income of preceding years not declared

HK-M

Basis year payments to non-residents (withholding tax)

HK-O

Particulars of five company directors

HK-P

Particulars of five major shareholders of the company

HK-PC1:

COMPUTATION OF STATUTORY INCOME FOR BUSINESS

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

LESS:

Amount disregarded due to substantial

change in shareholding (if relevant)

TOTAL ( D1 - D2 )
ADD:

Balancing Allowance

Capital Allowance

TOTAL ( D3 + D4 + D5 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( D6 - D7 )

HK-PC1

HK-PC1A:

COMPUTATION OF STATUTORY INCOME FOR PARTNERSHIP

Name
Income Tax No.

Registration No.

5
Year of Assessment

Partnership
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Partnership Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( D1 + D2 + D3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( D4 - D5 )

HK-PC1A

HK-PC2 : COMPUTATION OF STATUTORY INCOME FOR PIONEER BUSINESS

Name
Income Tax No.

Registration No.

Enter X in the relevant box. Select one only. Use separate working sheets for each type of promoted activity/product.

APPROVAL UNDER THE PROMOTION OF INVESTMENTS ACT 1986:

APPLICATION FOR INCENTIVE MADE BEFORE 1/1/1991
100% EXEMPTION ON ADJUSTED INCOME

APPLICATION FOR INCENTIVE MADE ON OR AFTER 1/1/1991

100% EXEMPTION ON STATUTORY INCOME
85% EXEMPTION ON STATUTORY INCOME
70% EXEMPTION ON STATUTORY INCOME

TYPE OF PROMOTED ACTIVITY / PRODUCT:

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer the amount
of adjusted loss to item B of Working Sheet HK-F2)

ADD:

Balancing Charge

TOTAL ( A1 + A2 )

LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

HK-PC2 : 1/2

D. Computation of taxable and tax exempt Statutory Income

1. Taxable Statutory Income =

(C)

2. Tax exempt Statutory Income =

%
E.

(C)

Use this Section to compute Value-added Income under section 21 C

1. Statutory Income (amount from C)

LESS:
2. Inflation-adjusted Base Income
(Refer to paragraph 21 C(2A)(b) for computation)
3. Value-added Income

Use this section to deduct losses (if any)

COMPUTATION OF TAX EXEMPT PIONEER INCOME

Amount from item A1 / C / D2 / E3

LESS:

Loss under section 21A PIA 1986

(non-promoted activity / product)

Loss under section 25(2) PIA 1986

[pioneer loss brought forward and current year
pioneer loss from other pioneer businesses (if any)]
(Transfer this amount to item D of Working Sheet HK-F2)

TAX EXEMPT PIONEER INCOME ( F1 - F2 - F3 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( G1 + G2 + G3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( G4 - G5 )

HK-PC2 : 2/2

HK-PC3:

COMPUTATION OF STATUTORY INCOME

FOR APPROVED SERVICE PROJECT

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer the amount
of adjusted loss to item B of Working Sheet HK-F2)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

D. Taxable Statutory Income:

E. Tax exempt balance of Statutory Income:

HK-PC3 : 1/2

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( F1 + F2 + F3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( F4 - F5 )

HK-PC3 : 2/2

HK-PC4: COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH

HAS BEEN GRANTED INVESTMENT TAX ALLOWANCE (ITA) INCENTIVE
Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

COMPUTATION OF CLAIM ON INVESTMENT TAX ALLOWANCE (ITA)

Balance of ITA brought forward

ITA for current year:

=
(qualifying capital expenditure)

TOTAL ( D1 + D2 )

Restriction on
Statutory Income

Investment Tax Allowance absorbed

(D3 or E, whichever is lower)

TAXABLE STATUTORY INCOME ( C - F )

HK-PC4 : 1/2

ADJUSTMENT OF INVESTMENT TAX ALLOWANCE

Balance brought forward

ADD:

Current year claim

TOTAL ( H1 + H2 )

LESS:

Claim absorbed in the current year

(amount from F)

Balance carried forward ( H3 - H4 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( J1 + J2 + J3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( J4 - J5 )

HK-PC4 : 2/2

HK-PC5:

COMPUTATION OF STATUTORY INCOME FOR A COMPANY

WHICH HAS BEEN GRANTED SCHEDULE 7 A /
SCHEDULE 7 B / INFRASTRUCTURE ALLOWANCE INCENTIVE

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

COMPUTATION OF CLAIM ON SCHEDULE 7A / SCHEDULE 7B / INFRASTRUCTURE ALLOWANCE

Balance of Allowance brought forward

Schedule 7A / Schedule 7B / Infrastructure Allowance for current year:

x
(qualifying capital expenditure)

TOTAL ( D1 + D2 )

Restriction on
Statutory Income

Schedule 7 A / Schedule 7B / Infrastructure Allowance absorbed

(D3 or E, whichever is lower)

TAXABLE STATUTORY INCOME ( C - F )

HK-PC5 : 1/2

ADJUSTMENT OF SCHEDULE 7A / SCHEDULE 7B / INFRASTRUCTURE ALLOWANCE

Balance brought forward

ADD:

Current year claim

TOTAL ( H1 + H2 )

LESS:

Claim absorbed in the current year

(amount from F)

Balance carried forward ( H3 - H4 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( J1 + J2 + J3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( J4 - J5 )

HK-PC5 : 2/2

HK-PC6:

COMPUTATION OF STATUTORY INCOME FOR

OPERATIONAL HEADQUARTERS COMPANY

Name
Income Tax No.

Registration No.

PROVISION OF SERVICES IN MALAYSIA BY OPERATIONAL HEADQUARTERS COMPANY

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer the amount
of adjusted loss to item B of Working Sheet HK-F2)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

Tax exempt Statutory Income

(amount from F4)

TAXABLE STATUTORY INCOME ( C - D )

HK-PC6 : 1/2

COMPUTATION OF TAX EXEMPT STATUTORY INCOME

1(a) Amount of all income from the
provision of qualifying services
1(b) F1(a) x

80
2.

Amount of Gross Income

from services in Malaysia

Amount of Statutory Income

from services in Malaysia

Tax exempt Statutory Income:

F1(b)

F3 =

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( G1 + G2 + G3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( G4 - G5 )

HK-PC6 : 2/2

HK-PC7:

COMPUTATION OF STATUTORY INCOME FOR SHIPPING

BUSINESS CARRIED ON BY A RESIDENT COMPANY

Name
Income Tax No.

Registration No.
SHIPPING OPERATION - SECTION 54A ITA 1967
1

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer the amount
of adjusted loss to item B of Working Sheet HK-F2)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

Brought forward losses from shipping operations

(Restricted to the amount in C)

TAX EXEMPT INCOME ( C - D )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( F1 + F2 + F3 )
LESS:

Claim absorbed in the current year (amount from B)

Balance carried forward ( F4 - F5 )

HK-PC7

HK-PC8:

COMPUTATION OF STATUTORY INCOME FOR SEA AND AIR

TRANSPORT BUSINESS CARRIED ON BY A NON-RESIDENT OPERATOR

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

COMPUTATION OF STATUTORY INCOME UNDER SUBSECTION 54(3)

1A. (i)

Gross Income in foreign currency

(type of foreign currency)

(ii) Rate of conversion to Ringgit Malaysia

(refer to Appendix C, if necessary)

(iii) Gross Income derived from Malaysia [ 1A(i) x 1A(ii) ]

1B. Statutory Income

[5% of Gross Income derived from Malaysia in 1A(iii)]

LESS:

1C. Income exempted under Avoidance

of Double Taxation Agreement (if relevant)

1D. TAXABLE STATUTORY INCOME ( 1B - 1C )

HK-PC8 : 1/3

(amount of income)

COMPUTATION OF STATUTORY INCOME UNDER SUBSECTION 54(4)

(Acceptable Certificate can be obtained from the tax authority of the country in which the operator is resident)
Country of residence
(use the Country Code in Appendix E)
Date of certificate
Type of foreign currency
Rate of conversion to Ringgit Malaysia
(refer to Appendix C, if necessary)
INFORMATION FROM RATIO CERTIFICATE
2A.

Income from wherever derived

2B.

Adjusted Income / Adjusted Loss

(before deducting deprediation)

2C.

Depreciation allowance allowed

by the above countrys tax authority

COMPUTATION OF WORLD INCOME

Adjusted Income
(amount from 2B)
LESS:

Depreciation allowance
(amount from 2C)

TOTAL
LESS:

Refund / Business returns

2D.

World Income

2E.

Income derived from Malaysia

(after deducting refund / business returns)

2F.

Gross Income from wherever derived

(amount from 2A)
2E
(i) Statutory Income ( 2D x
)
2F

2G.

(ii) Rate of conversion to Ringgit Malaysia (refer to Appendix C, if necessary)

2H.

Statutory Income in Ringgit Malaysia [ 2G(i) x 2G(ii) ]

LESS:

2J.

Income under Avoidance of

Double Taxation Agreement

2K.

Statutory Income ( 2H - 2J )
LESS:

2L.

Losses brought forward

2M. Taxable Statutory Income ( 2K - 2L )

HK-PC8 : 2/3

Enter 'X' if value is negative

COMPUTATION OF ADJUSTED LOSS

RESIDENCE )

I ( COMPUTED ADJUSTED LOSS IN COUNTRY OF

COMPUTATION OF WORLD LOSS

Adjusted Loss
(amount from 2B)
ADD:

Depreciation allowance
(amount from 2C)

3D.

World Income

3E.

Income derived from Malaysia

3F.

Gross Income from wherever derived

(amount from 2A)

3G.

(i)

Adjusted Loss ( 3D x

3F
(ii) Rate of conversion to Ringgit Malaysia
(refer to Appendix C, if necessary)
3H. Adjusted Loss in Ringgit Malaysia [ 3G(i) x 3G(ii) ]

COMPUTATION OF ADJUSTED LOSS II ( DEPRECIATION ALLOWANCE EXCEEDING ADJUSTED

INCOME IN COUNTRY OF RESIDENCE )

CPMPUTATION OF WORLD LOSS

Depreciation allowance
(amount from 2C)
ADD:

Adjusted Income
(amount from 2B)

4D. World Loss

4E. Income derived from Malaysia

4F.

Gross Income from wherever derived

(amount from 2A)

4G. (i)

Adjusted Loss ( 4D x

4F
(ii) Rate of conversion to Ringgit Malaysia
(refer to Appendix C, if necessary)
4H. Adjusted Loss in Ringgit Malaysia [ 4G(i) x 4G(ii) ]

HK-PC8 : 3/3

HK-PC9: COMPUTATION OF STATUTORY INCOME FOR INSURANCE BUSINESS

Name
Income Tax No.

Registration No.

Year of Assessment
Business

1
Life
Fund

Shareholders
Life
Fund
Re-insurance
Fund

General
Insurance
Fund

Inward
Re-insurance
Fund

Offshore
Insurance
Fund

TOTAL

Adjusted
Income
(Enter 0 for loss)
ADD:
Balancing Charge
LESS:
Capital Allowance
brought forward
Capital Allowance
for current year
Balancing
Allowance
for current year
(Divide according to the amount of gross premium)
(Restricted to Adjusted Income)
Statutory
Income
(Enter 0 if no Statutory Income)

Insurance loss
brought forward

(Restricted to Statutory Income prior to year of assessment 1995)

(With effect from year of assessment 1995, life insurance business loss is restricted to life fund only)
LESS:

Loss brought forward

Subtotal

ADD:
Other Income
Total
LESS:
Current year loss

HK-PC9 : 1/2

TOTAL
LESS:
Approved donations
Chargeable Income
Division of
Chargeable
Income
Tax rate

25%

Capital
Allowance
carried forward

Insurance loss
carried forward

Loss carried forward

Note:

(i) Division of Chargeable Income is computed as follows:Statutory Income

Total Statutory Income

Chargeable Income

(ii) Section 108 account is not applicable to the life fund business [subsection 108(11)].
(iii) Exempt account for inward re-insurance [subsection 60A(2)] and off-shore insurance businesses [subsection
60B(2)] is computed as follows:Chargeable Income (after division)
Less: Income tax @ 5%
Exempt income

xx
xx
xx

(iv) Life re-insurance and inward life re-insurance business:Both businesses are sources separate from life business and assessed as general business.
Life re-insurance tax rate is 25%.
Inward re-insurance tax rate is 5%.

HK-PC9 : 2/2

HK-PC9A: COMPUTATION OF STATUTORY INCOME FOR TAKAFUL BUSINESS

Name
Income Tax No.

Registration No.
Year of Assessment

Business

Shareholders
Family
Family
Fund
Takaful Fund
Re-takaful
Fund

General
Takaful
Fund

Inward
Re-takaful
Fund

Offshore
Takaful
Fund

TOTAL

Statutory
Income
(Enter 0 if no Statutory Income)

Takaful loss
brought forward
(Family takaful business loss is restricted to family fund only)
LESS:
Loss brought forward

Subtotal

ADD:
Other Income

Total

LESS:
Current year loss

HK-PC9A : 1/2

TOTAL
LESS:
Approved donations
Chargeable Income
Division of
Chargeable
Income
Tax rate

25%

Capital
Allowance
carried forward

Takaful loss
carried forward

Loss carried forward

Note:

(i) (i) Division of Chargeable Income is computed as follows:Statutory Income

Total Statutory Income

Chargeable Income

(ii) Section 108 account is not applicable to the family takaful business [subsection 108(11)]
(iii) Exempt account for inward re-takaful and off-shore takaful businesses [subsection 60 AA(22)] is computed
as follows:Chargeable Income (after division)
Less: Income tax @ 5%
Exempt income

xx
xx
xx

(iv) Family re-takaful and inward re-takaful businesses:Both businesses are sources separate from family takaful business and assessed as general business.
Family re-takaful tax rate is 25%.
Inward re-takaful tax rate is 5%.

HK-PC9A : 2/2

HK-PC10: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO

CLAIM ALLOWANCE FOR INCREASED EXPORTS UNDER P.U. (A) 128/1999
- MANUFACTURING COMPANY / COMPANY ENGAGED IN AGRICULTURE
Name
Income Tax No.

Registration No.

Enter X in the relevant box. Select one only.

AGRICULTURE

MANUFACTURING

[P.U. (A) 128/1999 & P.U. (A) 309/2003]

[P.U. (A) 128/1999]

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

1. Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF CLAIM ON ALLOWANCE FOR INCREASED EXPORTS

1. Restriction on Statutory Income:

70%

2. Allowance for Increased Exports claimed

(amount from F5 or G4)
3. Allowance for Increased Exports absorbed
(D1 or D2, whichever is lower)
E.

TAXABLE STATUTORY INCOME ( C - D3 )

HK-PC10 : 1/3

COMPUTATION OF ALLOWANCE FOR INCREASED EXPORTS BY A MANUFACTURING COMPANY

1. (a) Sales price of goods
(at ex-factory price)
LESS:
(b) Cost of raw materials
(c) Value added [ F1(a) - F1(b) ]
F1(c)
(d) Percentage value added (

F1(a)

100% )

2. Balance of Allowance for Increased Exports brought forward

3. (a) Value of export for basis period (current)
LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ F3(a) - F3(b) ]

4. (a) If F1(d) = 0% to 29%,

Allowance for Increased Exports =

(b) If F1(d) = 30% to 49%,

Allowance for Increased Exports = F3(c) x 10%

(c) If F1(d) = 50% or more,

Allowance for Increased Exports = F3(c) x 15%

5. TOTAL [ F2 + F4(a) / F4(b) / F4(c) ]

LESS:
6. Allowance for Increased Exports absorbed
(amount from D3)

7. Balance carried forward ( F5 - F6 )

HK-PC10 : 2/3

NIL

COMPUTATION OF ALLOWANCE FOR INCREASED EXPORTS BY A COMPANY ENGAGED IN AGRICULTURE

Balance of Allowance for Increased Exports brought forward

(a) Value of export for basis period (current)

LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ G2(a) - G2(b) ]

Current year Allowance for Increased Exports [ G2(c) x 10% ]

TOTAL ( G1 + G3 )
LESS:

Allowance for Increased Exports absorbed

(amount from D3)

Balance carried forward ( G4 - G5 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( H1 + H2 + H3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( H4 - H5 )

HK-PC10 : 3/3

HK-PC10A: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO

CLAIM EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS
UNDER P.U. (A) 158/2005
Name
Income Tax No.

Registration No.

Enter X in the relevant box. Select one only.

SPECIAL INCENTIVE FOR EXPORTS BASED ON:

SIGNIFICANT INCREASE IN EXPORTS

NEW MARKET
EXPORT EXCELLENCE AWARD FOR
MERCHANDISE, SERVICES OR BRAND

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

1. Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF CLAIM FOR EXEMPTION OF INCOME

1. Restriction on Statutory Income:

70% x C =

2. Exemption on Statutory Income claimed

(amount from F5 / G4 / H4)
3. Exemption on Statutory Income absorbed
(D1 or D2, whichever is lower)
E.

TAXABLE STATUTORY INCOME ( C - D3 )

HK-PC10A : 1/3

COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF SIGNIFICANT INCREASE IN EXPORTS

Balance brought forward

(a) Value of export for basis period (current)

LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ F2(a) - F2(b) ]

Percentage value added (

F2(c)

100% )

F2(b)
4.

Exemption on Statutory Income:

(if F3 = 50% or more)
x

30%

[amount from F2(c)]

TOTAL ( F1 + F4 )
LESS:

Exemption on Statutory Income absorbed (amount from D3)

Balance carried forward ( F5 - F6 )

NOTE: The company which has been granted exemption under F and G in the basis period for a year of
assessment, shall not be entitled for exemption under H in the same year of assessment.

COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF EXPORTS FOR NEW MARKET *

Balance brought forward

Value of exports for new market in the basis period (current):

Name of new country
(i)

Value of exportsin the basis period (current)

.............................................

.....................................................

(ii) .............................................

.....................................................

(iii) .............................................

.....................................................

.
Total:
3.

Exemption on Statutory Income:

50%

(total from G2)

TOTAL ( G1 + G3 )
LESS:

Exemption on Statutory Income absorbed (amount from D3)

Balance carried forward ( G4 - G5 )

* NOTE:

This claim is granted only once for each new country.

HK-PC10A : 2/3

H. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS BY A COMPANY GIVEN AN

EXPORT EXCELLENCE AWARD FOR MERCHANDISE, SERVICES OR BRAND
1.

Balance brought forward

(a) Value of export for basis period (current)

LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ H2(a) - H2(b) ]

Exemption on Statutory Income:

100%

[amount from H2(c)]

TOTAL ( H1 + H3 )
LESS:

Exemption on Statutory Income absorbed

(restricted to the amount in C)

Balance carried forward ( H4 - H5 )

NOTE: The company which has been granted exemption under F and G in the basis period for a year of
assessment, shall not be entitled for exemption under H in the same year of assessment.

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( J1 + J2 + J3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( J4 - J5 )

HK-PC10A : 3/3

HK-PC10B: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO

CLAIM EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORT OF
QUALIFYING SERVICES
Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

1. Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF CLAIM FOR EXEMPTION OF INCOME

1. Restriction on Statutory Income:

70% x C =

2. Exemption on Statutory Income claimed

(amount from F4)
3. Exemption on Statutory Income absorbed
(D1 or D2, whichever is lower)
E.

TAXABLE STATUTORY INCOME ( C - D3 )

HK-PC10B : 1/3

COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS

Balance brought forward

(a) Value of export for basis period (current)

LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ F2(a) - F2(b) ]

Exemption on current year Statutory Income:

TOTAL ( F1 + F3 )

F2(c) x 50%

LESS:

Exemption on Statutory Income absorbed

(amount from D3)

Balance carried forward ( F4 - F5 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( G1 + G2 + G3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( G4 - G5 )

HK-PC10B : 2/3

QUALIFYING SERVICES:
[P.U. (A) 57/2002 & P.U.(A) 275/2006]
1.

Legal

Accounting

Architecture

Marketing

Business consultancy

Office services

Construction management

Building management

Plantation management

10.

Private health care

11.

Private education

12.

Publishing services

13.

Information technology and communication (ICT) services

14.

Engineering services

15.

Printing services

16.

Local franchise services

HK-PC10B : 3/3

HK-PC10C: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED

TO CLAIM EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORT
UNDER P.U. (A) 44/2011 (YEAR OF ASSESSMENT 2010 - 2014)
- FOR A COMPANY CARRYING ON ACTIVITIES OF MANUFACTURING
MOTOR VEHICLES, AUTOMOBILE COMPONENTS OR PARTS
Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

1. Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF CLAIM FOR EXEMPTION OF INCOME

1. Restriction on Statutory Income:

70% x C =

2. Exemption on Statutory Income claimed

(amount from F5)
3. Exemption on Statutory Income absorbed
(D1 or D2, whichever is lower)
E.

TAXABLE STATUTORY INCOME ( C - D3 )

HK-PC10C : 1/2

COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS

1. (a) Sales price of products
(at ex-factory price)
LESS:
(b) Cost of raw materials
(c) Value added [ F1(a) - F1(b) ]
F1(c)
(d) Percentage value added (

F1(a)

100% )

2. Balance of exemption on Statutory Income brought forward

3. (a) Value of export for basis period (current)
LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ F3(a) - F3(b) ]

4. Exemption on current year Statutory Income:

(a) If F1(d) = 30% to 49%,

x 30%

x 50%

[amount from F3(c)]

(b) If F1(d) = 50% or more,
[amount from F3(c)]
5. TOTAL [ F2 + F4(a) / F4(b) ]
LESS:
6. Exemption on Statutory Income absorbed
(amount from D3)
7. Balance carried forward ( F5 - F6 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( G1 + G2 + G3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( G4 - G5 )

HK-PC10C : 2/2

HK-PC11: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED

TO CLAIM EXEMPTION OF INCOME ON VALUE OF INCREASED
EXPORTS - MALAYSIAN INTERNATIONAL TRADING COMPANY
Name
Income Tax No.

Registration No.

Business
V

Year of Assessment

Enter X in the relevant box

Type of Business

Business Code

1. Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF CLAIM FOR EXEMPTION OF INCOME

1. Restriction on Statutory Income:

70% x C =

2. Exemption on Statutory Income claimed

(amount from F4)
3. Exemption on Statutory Income absorbed
(D1 or D2, whichever is lower)
E.

TAXABLE STATUTORY INCOME ( C - D3 )

HK-PC11 : 1/2

COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS

Balance brought forward

(a) Value of export for basis period (current)

LESS:
(b) Value of export for basis period
(immediately preceding)
(c) Value of increased export [ F2(a) - F2(b) ]

Exemption on current year Statutory Income:

TOTAL ( F1 + F3 )

F2(c)

LESS:

Exemption on Statutory Income absorbed

(amount from D3)

Balance carried forward ( F4 - F5 )

ADJUSTMENT OF CAPITAL ALLOWANCE

1. Balance brought forward
ADD:
2. Balancing Allowance
3. Capital Allowance
4. TOTAL ( G1 + G2 + G3 )
LESS:
5. Claim absorbed in the current year
(amount from B)
6. Balance carried forward ( G4 - G5 )

HK-PC11 : 2/2

20%

HK-PC12: COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH

HAS BEEN GRANTED INDUSTRIAL ADJUSTMENT ALLOWANCE
Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)

COMPUTATION OF CLAIM FOR INDUSTRIAL ADJUSTMENT ALLOWANCE (IAA)

IAA brought forward

IAA for current year:

=
(qualifying capital expenditure)

TOTAL ( B1 + B2 )

Industrial Adjustment Allowance absorbed

(amount A or B3, whichever is lower)

Balance of adjusted income ( A - C )

ADD:

Balancing Charge

TOTAL ( D + E )
LESS:

Capital Allowance absorbed

(Restricted to the amount in F)

STATUTORY INCOME ( F - G )

HK-PC12 : 1/2

ADJUSTMENT OF INDUSTRIAL ADJUSTMENT ALLOWANCE

INDUSTRIAL ADJUSTMENT ALLOWANCE

ADD:

Current year claim

TOTAL ( J1 + J2 )
LESS:

Claim absorbed in the current year

(amount from C)

Balance carried forward ( J3 - J4 )

ADJUSTMENT OF CAPITAL ALLOWANCE

INDUSTRIAL ADJUSTMENT ALLOWANCE

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( K1 + K2 + K3 )
LESS:

Claim absorbed in the current year

(amount from G)

Balance carried forward ( K4 - K5 )

HK-PC12 : 2/2

HK-PC13: COMPUTATION OF STATUTORY INCOME FOR A REGIONAL DISTRIBUTION

CENTRE COMPANY / INTERNATIONAL PROCUREMENT CENTRE COMPANY
Name
Income Tax No.

Registration No.

Enter X in the relevant box.

DIRECT EXPORT SALES

DROP SHIPMENT EXPORT SALES
LOCAL SALES

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

Tax exempt Statutory Income

(amount from F4 / G6 / H7)

TAXABLE STATUTORY INCOME ( C - D )

HK-PC13 : 1/3

F. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF DIRECT EXPORT
SALES
1. Value of direct export sales
2. Annual value of sales
from qualifying activities
3. Statutory Income from qualifying activities

4. Exempted Statutory Income:

G. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF DROP SHIPMENT
EXPORT SALES
1. Statutory Income from qualifying activities
2. Annual value of sales
from qualifying activities
3. Value of drop shipment export sales
4. Value of direct export sales
5.
30

50
OR
Value of drop shipment export sales ( G3 )
whichever is lower

6. Exempted Statutory Income:

*
G5 *

HK-PC13 : 2/3

H. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF LOCAL SALES
1. Statutory Income from qualifying activities
2. Annual value of sales
from qualifying activities
3. Value of drop shipment export sales
4. Value of direct export sales
5. Value of local sales
6. (a)

50
OR
Value of drop shipment export sales ( H3 )
whichever is lower

(b)

20
80

x [ H4 + H6(a) * ] =

OR
Value of local sales ( H5 )
whichever is lower

7. Exempted Statutory Income:

**
H6(b) **

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( J1 + J2 + J3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( J4 - J5 )

HK-PC13 : 3/3

HK-PC14:

COMPUTATION OF STATUTORY INCOME FOR A COMPANY

WHICH CARRY ON AN APPROVED BUSINESS UNDER SPECIAL
INCENTIVE SCHEME (PRE-PACKAGE) - P.U. (A) 112/2006

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )

COMPUTATION OF TAX EXEMPT STATUTORY INCOME

Statutory Income (amount from C)

LESS:
2.

Current year adjusted loss

(other than pioneer business and approved business)

Adjusted loss not absorbed

and current year adjusted loss
(pioneer business and approved business)
(Transfer this amount to item D of Working Sheet HK-F2)

TAX EXEMPT STATUTORY INCOME ( D1 - D2 - D3 )

HK-PC14 : 1/2

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( E1 + E2 + E3 )
LESS:

Claim absorbed in the current year (amount from B)

Balance carried forward ( E4 - E5 )

HK-PC14 : 2/2

HK-PC15:

COMPUTATION OF STATUTORY INCOME FOR A COMPANY

WHICH CARRY ON AN APPROVED BUSINESS UNDER SPECIAL
INCENTIVE SCHEME (PRE-PACKAGE) - P.U. (A) 113/2006

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Type of Business

Business Code

Adjusted Business Income

(If loss, enter 0 in this box and transfer
the amount of adjusted loss to Working
Sheet HK-F1 / HK-F2 whichever is relevant)
ADD:

Balancing Charge

TOTAL ( A1 + A2 )
LESS:

Capital Allowance absorbed

(Restricted to the amount in A3)

STATUTORY INCOME ( A3 - B )
LESS:

COMPUTATION OF CLAIM ON ALLOWANCE FOR APPROVED BUSINESS

UNDER SPECIAL INCENTIVE SCHEME
1.

Balance of Allowance brought forward

Current year Allowance:

=
(qualifying capital expenditure)

TOTAL ( D1 + D2 )

Restriction on
Statutory Income

Allowance absorbed
(D3 or E, whichever is lower)

TAXABLE STATUTORY INCOME ( C - F )

70%

HK-PC15 : 1/2

ADJUSTMENT OF ALLOWANCE FOR APPROVED BUSINESS UNDER SPECIAL INCENTIVE SCHEME

Balance brought forward

ADD:

Current year claim

TOTAL ( H1 + H2 )

LESS:

Claim absorbed in the current year

(amount from F)

Balance carried forward ( H3 - H4 )

ADJUSTMENT OF CAPITAL ALLOWANCE

Balance brought forward

ADD:

Balancing Allowance

Capital Allowance

TOTAL ( J1 + J2 + J3 )
LESS:

Claim absorbed in the current year

(amount from B)

Balance carried forward ( J4 - J5 )

HK-PC15 : 2/2

HK-C14:

COMPUTATION OF STATUTORY INCOME DIVIDENDS

Name
Income Tax No.

Registration No.

Year of Assessment

Gross Dividends (from Appendix B3, B4)

Less:

Interest expended on loan employed exclusively

in the production of the above dividend income

STATUTORY INCOME ( A - B )

HK-C14

HK-C15: COMPUTATION OF STATUTORY INCOME INTEREST / ROYALTIES

Name
Income Tax No.

Registration No.

Year of Assessment

1. Gross Interest
Less:
2. Interest expended on loan employed exclusively
in the production of the above income from interest
3. Statutory Income

TOTAL GROSS INCOME FROM INTEREST

(from Appendix B2, B3, B4)

TOTAL STATUTORY INCOME FROM INTEREST ( A3 + B )

Gross Royalties

TOTAL GROSS INCOME FROM ROYALTIES

(from Appendix B2, B3, B4)

TOTAL STATUTORY INCOME FROM ROYALTIES ( D + E )

HK-C15

HK-C16:

COMPUTATION OF STATUTORY INCOME RENTS

Name
Income Tax No.

Registration No.

Year of Assessment

A. GROSS RENTAL INCOME (from Appendix B5)

LESS:
Allowable expenses:
(i)

Interest expended on loan

employed exclusively in the
production of the above rental income

(ii)

Assessment

(iii)

Quit rent

(iv)

Insurance
Other revenue expenditure:

(v)

Maintenance and repairs

(vi)

Renewal of tenancy agreement

(vii) .........................................................
(viii) .........................................................
(ix)

.........................................................

(x)

.........................................................

B. Total Expenditure [ (i) to (x) ]

C. STATUTORY INCOME FROM RENTS ( A - B )

D. Total statutory income from rents including

rents received from partnership businesses

HK-C16

HK-F1: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP

Name
Income Tax No.

Registration No.

5
Year of Assessment

Business
V

Enter X in the relevant box

Balance of losses brought forward

Less:

Amount disregarded due to

substantial change in shareholding
(if relevant)

Less:

Losses for prior years absorbed

by aggregate statutory business
income of current year

Balance of losses for prior years not absorbed

(A-B-C)

Current year loss

Less:

Balance of current year loss not absorbed ( E - F )

Less:

Balance of current year loss not surrendered ( G - H )

Total losses carried forward ( D + J )

Losses absorbed by
aggregate income of current year

Amount surrendered under the

Group Relief provision (if relevant)

HK-F1

HK-F2:

ADJUSTMENT OF LOSSES FOR BUSINESS AND

PARTNERSHIP WHICH HAVE BEEN GRANTED INCENTIVES

Name
Income Tax No.

Registration No.

Business / Partnership
V

Year of Assessment

Enter X in the relevant box

State the type of incentive enjoyed by the business /partnership.

TYPE OF INCENTIVE:

Balance brought forward

Add:

Current year adjusted loss

Total loss ( A + B )
Less:

Losses absorbed

Balance carried forward ( C - D )

HK-J:

INCOME OF PRECEDING YEARS NOT DECLARED

Name
Income Tax No.

Registration No.

Year of Assessment

Year of
Assessment

Chargeable Income

Additional Tax

HK-J

Tax Discharged

Tax Repayable

HK-M: BASIS YEAR PAYMENTS TO NON-RESIDENTS (WITHHOLDING TAX)

Name
Income Tax No.

Registration No.

Year of Assessment
Enter X in the relevant box. Select one only. Use separate working sheets for each type of withholding tax.

PAYMENTS MADE IN THE BASIS YEAR TO NON-RESIDENTS UNDER THE WITHHOLDING TAX PROVISION
OF SECTION:
107A ITA 1967 (NON-RESIDENT CONTRACTORS)
109 ITA 1967 (ROYALTIES AND INTEREST)
109A ITA 1967 (PUBLIC ENTERTAINERS)
109B ITA 1967 (SECTION 4A INCOME)
109E ITA 1967 (DISTRIBUTION OF PROFIT TO TAKAFUL PARTICIPANT * )
( * Method of computation is shown overleaf)
109F ITA 1967 [PARAGRAPH 4(f) INCOME]
No.

Receipt
No.

Date of
Payment

Gross
Amount
Paid
(RM)

Withholding Tax
Remitted to
LHDNM
(RM)

1
2
3
4
5
6
7
8
9
10
11
12
TOTAL

HK-M : 1/2

Withholding Tax
Remitted to
LHDNM
[for paragraph
107A(1)(b) only
(3%)] (RM)

Net
Amount
Paid
(RM)

Computation of Withholding Tax in respect of Life Fund

(i)

Withholding tax on participant (individual)

Taxable net investment income

Participants share
of profit (individual)

Net investment income

(including tax exempt dividend)

(ii) Withholding tax on participant (non-resident company)

Taxable net investment income

Participants share of profit

(non-resident company)

X 25%

Net investment income

(including tax exempt dividend)

Note: Participants share of profit for individual and non-resident company must be separately computed.

Computation of Withholding Tax in respect of General Fund

(i)

Withholding tax on participant (individual)

Participants share
of profit (individual)

Taxable net investment income

Surplus from general fund or group policy

(from audited accounts)

(ii) Withholding tax on participant (non-resident company)

Participants share of profit

(non-resident company)

Taxable net investment income

Surplus from general fund or group policy

(from audited accounts)

25%

Note: Participants share of profit for individual and non-resident company must be separately computed.

HK-M : 2/2

HK-O:

PARTICULARS OF FIVE COMPANY DIRECTORS

Name
Income Tax No.

Registration No.
Year of Assessment

A. Directors Name

B. Address

Postcode

Town

State

C. Identification /
passport no.
D. Income tax no.
E. Shareholding (%)

F. Salary / Bonus

G. Fees / Commission /
Allowance

H. Managing Director

Yes

(Enter X in the relevant box)

A. Directors Name

B. Address

Postcode

Town

State

C. Identification /
passport no.
D. Income tax no.
E. Shareholding (%)

F. Salary / Bonus

G. Fees / Commission /
Allowance

H. Managing Director

Yes

HK-O : 1/3

A. Directors Name

B. Address

Postcode

Town

State

C. Identification /
passport no.
D. Income tax no.
E. Shareholding (%)

F. Salary / Bonus

G. Fees / Commission /
Allowance

H. Managing Director

Yes

(Enter X in the relevant box)

A. Directors Name

B. Address

Postcode

Town

State

C. Identification /
passport no.
D. Income tax no.
E. Shareholding (%)

F. Salary / Bonus

G. Fees / Commission /
Allowance

H. Managing Director

Yes

HK-O : 2/3

A. Directors Name

B. Address

Postcode

Town

G. Shareholding
through other entities (%)

.
.

HK-P : 2/3

A. Shareholders
Name

B. Address

Postcode

Town

State

C. Identification /
passport / registration no.
D. Income tax no.
E. Country of origin

F. Direct shareholding (%)

G. Shareholding
through other entities (%)

.
.

HK-P : 3/3

APPENDIX A1: COMPUTATION OF ADJUSTED INCOME FOR BUSINESS

Name
Income Tax No.
1

Registration No.
2

Business

Year of Assessment

Enter X in the relevant box

Type of Business

Business Code

Item

Amount

+
A.

BALANCE AS PER PROFIT AND LOSS ACCOUNT

LESS: SEPARATION OF INCOME BY CLASS
Dividend income
Rental income
Royalty income
Interest income
Other income

TOTAL NON-BUSINESS INCOME

TOTAL BUSINESS INCOME (A - B)

ADJUSTMENT OF BUSINESS INCOME

ADD:
1.

Non-allowable losses:
................................................................
.......................................................................
.......................................................................
TOTAL

Surplus recovered expenditure (mining)

TOTAL (D1 + D2)

LESS:
4.

Non-taxable gains/income entered in the profit or loss account:

................................................................
................................................................
................................................................

LA1 : 1/2

ADD:
5. Taxable gains/income not entered in the
Profit and Loss Account but entered in the Balance Sheet:
..........................................................................
..........................................................................
..........................................................................
6.
E.

TOTAL ( D3 - D4 + D5 )

ADJUSTMENT OF BUSINESS EXPENDITURE

ADD:
1.1 Interest expense restricted
under subsection 33(2)
1.2 Non-allowable expenses under subsection 39(1)
...................................................................
...................................................................
...................................................................
...................................................................
...................................................................
...................................................................
...................................................................
...................................................................
...................................................................
TOTAL:

LESS:
2.1 Mining allowance
2.2 Surplus residual expenditure (mining)
2.3 Allowable expenses not entered in the Profit and
Loss Account (extracted from the Balance Sheet):
..........................................................................
..........................................................................
..........................................................................
..........................................................................
2.4 Other expenses/incentive claim (refer to Appendix D):
.........................................................................
.........................................................................
.........................................................................
.........................................................................
.........................................................................
.........................................................................
.........................................................................

TOTAL ( E1 - E2 )

ADJUSTED INCOME / (LOSS)

Proceed with the computation by transferring the amount of adjusted income for each business to the working
sheet for the determination of statutory income.

LA1 : 2/2

APPENDIX A2:

COMPUTATION OF ADJUSTED INCOME

FOR LIFE INSURANCE BUSINESS

Name
Registration No.

Income Tax No.

Year of Assessment
A.

Gross investment income:

(i)

Dividend income

(ii)

Interest income

(iii)

Rental income

(iv)

Other income

Gross proceeds from the

realization of investments or rights

TOTAL ( A + B )

Life Fund

Shareholders Fund

( amount C )

(C+D)

( amount G)

(G-H)

ADD:
D.

Actuarial surplus
transferred to shareholders fund

TOTAL GROSS INCOME

LESS:
F.

Cost of acquiring and realizing

those investments or rights in item B

TOTAL ( E - F )

LESS:
H.

Actuarial deficit
transferred to life fund (if relevant)

ADJUSTED INCOME /
(ADJUSTED LOSS)

Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9 to
determine the statutory income.

LA2

APPENDIX A2A:

COMPUTATION OF ADJUSTED INCOME

FOR FAMILY TAKAFUL BUSINESS

Name
Registration No.

Income Tax No.

Year of Assessment
A.

Family Takaful Fund

Gross investment income:

(i)

Dividend income

(ii)

Interest income

(iii)

Rental income

(iv)

Other income

Gross proceeds from the

realization of investments or rights

TOTAL ( A + B )

LESS:
D.

Cost of acquiring and realizing

those investments or rights in item B

Share of profits distributed

/ credited to the participant

Share of profits distributed

/ credited to the shareholders fund

TOTAL ( D + E + F )

ADJUSTED INCOME ( C - G ) /
(ADJUSTED LOSS) ( G - C )

Note:

Payment of wakalah fee to the shareholders fund is not allowed as a deduction from the family takaful
fund.

Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9A to
determine the statutory income.

LA2A

LAMPIRANA3:
A3 : PENGIRAAN
PENDAPATAN
LARASAN
BAGI PERNIAGAAN
APPENDIX
COMPUTATION
OF ADJUSTED
INCOME
FOR GENERAL
INSURANCE BUSINESS
INSURANS
AM
Name
Income Tax No.

Registration No.
Year of Assessment
General
Insurance

Inward
Re-insurance

Life
Re-insurance

Offshore
Insurance

A. Gross premiums receivable

Less: Premiums returned
B. Commissions receivable
C. Investment income
D. Gross proceeds from the
realization of investments or rights
E. Amounts recoverable
under re-insurance contracts
F. Balance of reserve fund for
unexpired risks brought forward
G. TOTAL GROSS INCOME
(A + B + C + D + E + F)
LESS:
H. Claims incurred
I.

Re-insurance premiums payable

(100% if in Malaysia,
95% if outside Malaysia)

J. Commissions payable
K. Discounts allowed
L. Management expenses
M. Cost of acquiring and realizing
those investments or rights in item D
N. Balance of reserve fund for
unexpired risks carried forward
O. TOTAL DEDUCTION
(H+I+J+K+L+M+N)
P. ADJUSTED INCOME /
(ADJUSTED LOSS)
[ ( G - O ) or ( O - G ) ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9 to
determine the statutory income.

LA3 : 1/2

Note: (i)

Computation of reserve fund for unexpired risks [subsection 60(9)]

(a) 25% of the adjusted premium in respect of marine, aviation and transit policies, where
the adjusted premium is as follows:
Gross premiums first receivable
Less:

Re-insurance premiums payable; and

(b) an amount calculated based on the method of computation as determined by the relevant
authority regulating the insurance industry in respect of other general policies [refer to paragraph
60(9)(b) of ITA 1967]
(ii)

For non-resident insurance business [subsection 60(6)]:

(a) Premiums, recoveries and expenses refer to Malaysian general policies.
(b) Any other gross income derived from Malaysia (including gross income from investments,
wherever made).
(c) Allowable portion of head office expenses is computed as follows:
Gross premiums receivable for Malaysian general policies

head office expenses

Total gross premiums receivable for all general policies

(d) Computation of reserve fund for unexpired risks relating to any Malaysian general policies is
the same as note (i) above.
(iii) A non-resident insurer may elect that no deduction shall be made in respect of re-insurance premiums
payable and any recoveries under re-insurance contracts shall be disregarded [proviso to subsection
60(7)]. This election shall be irrevocable.

LA3 : 2/2

LAMPIRANA3A:
A3 : PENGIRAAN
PENDAPATAN
LARASAN
BAGI PERNIAGAAN
APPENDIX
COMPUTATION
OF ADJUSTED
INCOME
FOR GENERAL
TAKAFUL BUSINESS
INSURANS
AM
Name
Income Tax No.

Registration No.
Year of Assessment
General
Takaful

Inward
Re-takaful

Family
Re-takaful

Offshore
Takaful

A. Gross premiums receivable

Less: Premiums returned
Wakalah fee
B. Commissions receivable
C. Investment income
D. Gross proceeds from the
realization of investments or rights
E. Amounts recoverable
under re-takaful contracts
F. Balance of reserve fund for
unexpired risks brought forward
G. TOTAL GROSS INCOME
(A + B + C + D + E + F)
LESS:
H. Fee other than wakalah fee
attributable to the shareholders fund
I . Claims incurred
J. Re-takaful premiums payable
(100% if in Malaysia,
95% if outside Malaysia)
K. Commissions payable
L. Discounts allowed
M. Cost of acquiring and realizing
those investments or rights in item D
N. Balance of reserve fund for
unexpired risks carried forward
O. Share of profits distributed
/ credited to the participant
P. Share of profits distributed
/ credited to the shareholders fund
Q. TOTAL DEDUCTION ( H to Q )
R. ADJUSTED INCOME /
(ADJUSTED LOSS)
[ ( G - O ) or ( O - G ) ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9A to
determine the statutory income.
LA3A : 1/2

Nota: (i)

Computation of reserve fund for unexpired risks [subsection 60AA(24)]

(a) 25% of the adjusted premium in respect of marine, aviation and transit policies, where
the adjusted premium is as follows:
Gross premiums first receivable
Less:

Re-takaful premiums payable; and

(b) an amount calculated based on the method of computation as determined by the relevant
authority regulating the takaful industry in respect of other general policies [refer to paragraph
60AA (24)(b) of ITA 1967]
(ii)

For non-resident takaful business [subsection 60AA(8)]:

x head office expenses

Total gross premiums receivable for all general policies

(d) Computation of reserve fund for unexpired risks relating to any Malaysian general policies is
the same as note (i) above.
(iii) A non-resident operator may elect that no deduction shall be made in respect of re-takaful premiums
payable and any recoveries under re-takaful contracts shall be disregarded [proviso to subsection
60 AA(12)]. This election shall be irrevocable.

LA3A : 2/2

APPENDIX A4:

COMPUTATION OF TAKAFUL SHAREHOLDERS FUND

Name
Income Tax No.

Reference No.

Year of Assessment
A.

Gross investment income:

(i)

Dividend income

(ii)

Interest income

(iii)

Rental income

(iv)

Other income

Gross proceeds from the

realization of investments or rights

Wakalah fee or other fees receivable family, general,

inward, re-takaful, offshore or family re-takaful fund

Qard recovered from family fund

Profits from investments

distributed or credited from family fund

Profits distributed or credited from

general fund or family re-takaful fund

Total ( A to F )

LESS:
H.

Cost of acquiring and realizing

those investments or rights in item B

Qard incurred in connection with family fund

Management expenses
incurred in connection with family
and general takaful businesses

TOTAL ( H + I + J )

TAKAFUL SHAREHOLDERS FUND ( G - K )

LA4

APPENDIX B2:

SECTION 110 TAX DEDUCTION (OTHERS)

Name
Income Tax No.

Registration No.
Year of Assessment

A. List out: interest/royalty income pursuant to the provision under section 109 of ITA 1967;
income listed under section 109B of the same Act;
income from trust as per CP30A
other relevant income.
(Note - * Income Code:

No.

Code*

3 = interest,
5 = royalty,
6 = section 4A income
7 = income from trust (excluding Real Estate Investment Trust / Property Trust Fund)
8 = other relevant income)

Name of Taxpayer/
Trust

Gross
Income
(RM)

Tax
Deducted
sen

1
2
3
4
5
6
7
8
9
10
TOTAL
(Z)
B. Total tax deducted/set-off claimed under section 110
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)
LB2

Date of
Payment

Receipt
No.

APPENDIX B3: CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIES
WITH DOUBLE TAXATION AGREEMENT
Name
Registration No.

Income Tax No.

Year of Assessment
A. Details of Income
(Note - * Income Code:

No.

1 = business, 2 = dividends, 3 = interest,

7 = income from trust

Code *

Gross Income

5 = royalty, 6 = section 4A income

8 = other income)

Statutory Income

Tax Deducted in the

Foreign Country

1
2
3
4
5
6
7
8
9
10
Total
(X)
Relief due is either amount X or amount Y, where amount Y is computed using the following formula:
Portion of Statutory Income **
Total Income from all sources

Tax chargeable
before relief

= Y

B. Relief claimed (X or Y, whichever is lower)

C. Total gross dividend income (income code = 2)
(Transfer this amount to Working Sheet HK-C14)
D. Total gross interest income (income code = 3)
(Transfer this amount to Working Sheet HK-C15)
E. Total gross royalty income (income code = 5)
(Transfer this amount to Working Sheet HK-C15)

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 paid or
credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted in
the foreign country.
3. No claim for section 132 relief is available to Operational Headquarters Company.
4. ** Refer to Public Ruling No. 11/2011 as a guide.

LB3

APPENDIX B4: CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES
WITHOUT DOUBLE TAXATION AGREEMENT
Name
Registration No.

Income Tax No.

Year of Assessment
A. Details of Income
(Note - * Income Code:

No.

1 = business,
2 = dividends,
7 = income from trust

Code *

3 = interest,
5 = royalty,
8 = other relevant income)

6 = section 4A income

Gross Income

Tax Deducted in the

Foreign Country

(X)

(Y)

1
2
3
4
5
6
7
8
9
10
Total
Y/2 =
(Z)
Relief due is either amount Z or amount U, where amount U is computed using the following formula:
Total X
Total Income from all sources

Tax chargeable
before relief

= U

B. Relief claimed (U or Z, whichever is lower)

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 paid or
credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted in
the foreign country.
3. No claim for section 133 relief is available to Operational Headquarters Company.
4. Refer to Public Ruling No. 11/2011 as a guide.

LB4

APPENDIX B5: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL

Name
Income Tax No.

Registration No.

Year of Assessment
A.

LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT

No.

Type of Property/Asset

Address of the Property/

Lessor of the Asset

Date of
Total Gross Rental / Lease
Commencement of Payments received in the
the Rental / Lease Year of Assessment (RM)

TOTAL GROSS

Proceed with the computation by transferring the total gross amount to:
(i) Working Sheet HK-C16 to determine the statutory income; or
(ii) Working Sheet HK-PC1 / HK-PC9 / HK-PC9A if the rental income is assessed as business income under
subsection 4(a) of ITA 1967.

LB5

LC : 1/2

1
EURO
4.7725
4.7666
4.6479
4.7529
4.9339
4.9538
4.3224
4.2961
4.0092
4.2206
4.4521
4.3736

$1
USA
3.8000
3.8034
3.7043
3.4721
3.3657
3.5590
3.2546
3.0894
3.1196
3.1796
3.3045
3.9399

1
UK
7.0348
6.9664
6.8176
6.9464
6.2176
5.5655
5.0305
4.9521
4.9417
4.9741
5.3927
6.0266

BAHT
THAI
0.0953
0.0951
0.0976
0.1007
0.1009
0.1036
0.1026
0.1014
0.1004
0.1035
0.1013
0.1150

$1
TAIWAN
0.1150
0.1191
0.1139
0.1057
0.1067
0.1077
0.1032
0.1051
0.1055
0.1071
0.1090
0.1239

1 FRANC
SWITZERLAND
3.0925
3.0796
2.9553
2.8937
3.1077
3.2813
3.1232
3.4901
3.3259
3.4307
3.6159
4.0922

1 RUPEE
SRI LANKA
0.0379
0.0381
0.0356
0.0314
0.0310
0.0310
0.0288
0.0280
0.0245
0.0246
0.0253
0.0290

$1
SPORE
2.2708
2.2969
2.3306
2.3040
2.3773
2.4471
2.3863
2.4567
2.4959
2.5419
2.6000
2.8638

1 PESO
PHIL.
0.0685
0.0694
0.0722
0.0754
0.0758
0.0748
0.0721
0.0714
0.0739
0.0749
0.5365
0.0865

1 RUPEE
PAKISTAN
0.0658
0.0642
0.0614
0.0571
0.0480
0.0437
0.0382
0.0358
0.0334
0.0313
0.0326
0.0383

$1 NEW
ZEALAND

2.5495

2.6947

2.4063

2.5534

2.3904

2.2521

2.3449

2.4411

2.5257

2.6073

2.7441

2.7488

1 WON
SOUTH KOREA

0.0033

0.0037

0.0038

0.0037

0.0031

0.0028

0.0029

0.0031

0.0037

2004

2005

2006

2007

2008

2009

2010

2011

2012

2013

2014

2015

0.0325
0.0003
0.0614
0.5082

0.4887

0.3096

1.0504

0.6267

3.0824

2.8638

10.3506

2.9582

2015

YEAR OF
ASSESSMENT

0.0313
0.0003
0.0514

0.0326
0.0003
0.0545
0.4099

0.5410

0.3308

0.8478

0.5171

3.0881

2.5418

8.3509

3.0765

2013

0.4262

0.0391
0.0003
0.0586

0.4021

0.5361

0.3810

0.8318

0.4944

3.1207

2.4958

8.1935

3.2288

2012

0.5263

0.0388
0.0004
0.0666

0.3969

0.5511

0.4276

0.8238

0.4780

3.1243

2.4563

8.1129

3.1857

2011

0.3048

0.0371
0.0004
0.0716

0.4189

0.5394

0.4444

0.8678

0.4807

3.1585

2.3859

8.5417

2.9890

2010

0.8810

0.0381
0.0003

0.0739

0.4591

0.5672

0.4259

0.9490

0.5210

3.1239

2.4470

9.3478

2.8085

2009

0.5365

0.0326
0.0003

0.0781

0.4322

0.6025

0.4116

0.8972

0.4846

3.1665

2.3768

8.8466

2.8526

2008

2.9449

0.0295
0.0004

0.0844

0.4450

0.5932

0.4926

0.9265

0.4563

3.2396

2.3038

9.1412

2.9084

2007

2.6082

0.0318

0.0004

0.0820

0.4772

0.5777

0.5522

0.9877

0.4646

3.2648

2.3305

9.8261

2.7885

2006

8.6715

0.0348

0.0004

0.0869

0.4918

0.5955

0.6013

1.0199

0.4669

3.1529

2.2967

10.0891

2.9161

2005

2.9813

0.0354

0.0004

0.0847

0.4927

0.5701

0.5978

1.0234

0.4637

2.9533

2.2708

10.0822

2.8277

2004

2014

1 YEN
JAPAN

1 RUPIAH
INDONESIA

1 RUPEE
INDIA

$1
HK

1 KRONE
NORWAY

1 RAND
S.AFRICA

1 RIYAL
ARAB SAUDI

1 RENMINBI
CHINA

$1
CANADA

$1
BRUNEI

1 DINAR
BAHRAIN

$1
AUST.

FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)

YEAR OF
ASSESSMENT

APPENDIX C:

Company Return Form Guidebook 2015

Self Assessment System

APPENDIX C

LC : 2/2

0.8327

0.8410

0.8571

0.8901

1.0620

2011

2012

2013

2014

2015

13.0882

2015

0.8768

11.6104

2014

2010

11.2009

2013

0.9595

11.1385

2012

2009

11.1851

2011

0.9074

11.3506

2010

2008

12.3469

2009

1 DIRHAM
U.A.E.

12.5130

2008

YEAR OF
ASSESSMENT

1 DINAR
KUWAIT

YEAR OF
ASSESSMENT

0.0060

0.0057

0.0063

0.0064

0.0063

0.0064

1 PESO
CHILE

0.4238

0.4046

0.5785

0.6810

0.7418

0.8245

0.9479

1.0552

1 PESO
ARGENTINA

1.0714

0.8979

0.8648

0.8484

0.8400

0.8850

0.9680

0.9157

1 RIYAL
QATAR

0.2458

0.2462

0.2470

0.2349

0.2469

0.2549

0.2614

0.3011

1 PESO
MEXICO

1.0041

0.8809

0.8578

0.8065

0.8092

0.8538

0.8979

0.9875

1 SHEKEL
ISRAEL

1.1838

1.3952

1.4643

1.5886

1.8334

1.8319

1.7795

1.8439

1 REAL
BRAZIL

0.0199

0.0100

0.0200

0.0196

0.0198

0.0216

0.0238

1 NAIRA
NIGERIA

0.0034

0.1250

0.4801

0.5057

0.5531

0.5225

1 KYAT
MYANMAR

0.0642

0.0866

0.0988

0.0995

0.1042

0.1062

0.1114

1 RUBLE
RUSSIA

0.5864

0.5893

0.5659

0.5386

0.5766

0.5804

0.6653

0.6592

1 KRONE
DENMARK

0.0001

0.0002

0.0003

0.0004

0.0003

1 RIAL
IRAN

0.0026

0.0022

0.0021

0.0022

0.0024

0.0022

1 PAUN
LEBANON

0.0506

0.0426

0.0406

0.0381

0.0418

0.0468

0.0518

0.0491

1 TAKA
BANGLADESH

FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)

0.4672

0.4835

0.4879

0.4605

0.4759

0.4523

0.4668

0.5145

1 KRONE
SWEDEN

0.0002

0.0001

0.0002

1 DONG
VIETNAM

1.4360

1.4969

1.6592

1.7171

1.8329

2.1436

2.2737

2.5792

1 NEW LIRA
TURKEY

Company Return Form Guidebook 2015

Self Assessment System

Company Return Form Guidebook 2015

Self Assessment System

APPENDIX D:

CLAIM CODES

1. Special Deduction and Other Claims

Code
101

102
103
104
105
106
107

108
109
110
111

Type of Claim

Reference

Equipment for disabled employees; or

Paragraph 34(6)(e) ITA 1967
expenditure on the alteration or renovation of premises for the benefit of
(Amended with effect from Year of
disabled employees
Assessment 2008)
Translation into or publication in the national language of books approved by Paragraph 34(6)(f) ITA 1967
Dewan Bahasa dan Pustaka
Provision of library facilities or contributions to libraries not exceeding
Paragraph 34(6)(g) ITA 1967
RM100,000
Provision of services, public amenities and contributions to approved
Paragraph 34(6)(h) ITA 1967
charity/community projects
Revenue expenditure on the provision and maintenance of child care centre
Paragraph 34(6)(i) ITA 1967
for employees benefit
Establishment and management of approved musical or cultural groups
Paragraph 34(6)(j) ITA 1967
Expenditure incurred in sponsoring any approved local and foreign arts,
Paragraph 34(6)(k) ITA 1967
cultural or heritage activity:
not exceeding RM200,000 for sponsoring foreign arts, cultural or heritage
activity
not exceeding RM500,000 in aggregate
Provision of scholarship to a student receiving full-time instruction leading to Paragraph 34(6)(l) ITA 1967
an award of diploma/degree (including Masters/Doctorate)
Capital expenditure incurred in obtaining accreditation for a laboratory or as
Paragraph 34(6)(m) ITA 1967
a certification body
Revenue expenditure on scientific research directly undertaken and related
Subsection 34(7) ITA 1967
to the business
Incorporation expenses
P.U. (A) 475/2003 & P.U. (A) 472/2005
[P.U. (A) 134/1974 is revoked]

112

Cost of acquisition of proprietary rights

P.U. (A) 63/2002

[P.U. (A) 127/1999 is revoked]

113

Corporate debt restructuring expenditure

114
115

Information technology-related expenditure

Pre-commencement of business training expenses incurred within one year
prior to the commencement of business
Contribution to an approved benevolent fund/trust account in respect of
individuals suffering from serious diseases
Provision of practical training in Malaysia to resident individuals who are not
own employees
Promotion of exports - registration of patents, trademarks and product
licensing overseas
Implementation of RosettaNet

116
117
118
119

P.U. (A) 49/2000, P.U. (A) 294/2001

& P.U. (A) 306/2002
P.U. (A) 51/2000
P.U. (A) 160/1996
Subsection 44(6) ITA 1967
Paragraph 34(6)(n) ITA 1967
P.U. (A) 116/2002 & P.U. (A) 355/2002
(Revoked with effect from Y/A 2006)

P.U. (A) 316/2002 & P.U.(A) 8/2004

[Revoked with effect from Y/A 2012
under P.U. (A) 405/2011]

120

Investment in a venture company

Paragraph 33(1)(d) ITA 1967 &

P.U. (A) 76/2005
[P.U. (A) 212/2001 is revoked]

121

Deduction for gifts of new personal computers to employees

122
123
124

Deduction for gifts of new personal computer and monthly broadband

subscription fee to employees
Cost of developing website
Investment in an approved food production project
Cost on acquisition of a foreign owned company

125

Investment in a project of commercialisation of research and development

findings
LD : 1/5

P.U. (A) 504/2000

(Year of Assessment 2001 until 2003)
P.U. (A) 192/2008
(Year of Assessment 2008 until 2010)

P.U. (A) 101/2003

P.U. (A) 81/2001
P.U. (A) 310/2003, P.U. (A) 81/2008 &
P.U. (A) 218/2013
P.U. (A) 269/2005

Company Return Form Guidebook 2015

Code
126
127

Self Assessment System

Type of Claim

Reference

Promotion of exports - hotel accomodation and sustenance provided to

potential importers
Expenditure on issuance of Islamic securities / Cost of issuance of
Islamic securities

P.U. (A) 117/2002

P.U. (A) 320/2005, P.U. (A) 6/2007,
P.U. (A) 176/2007, P.U. (A) 420/2009,
P.U. (A) 296/2010 & P.U. (A) 355/2011

128
129

Expenditure on issuance of asset backed securities

Expenditure on issuance of Islamic securities pursuant to Istisna
principle

P.U. (A) 321/2005

P.U. (A) 322/2005

130

Cash contribution and sponsor of a cultural or arts show held in Federal

Territory Kuala Lumpur

P.U. (A) 380/2005

131
132

Investment in an approved food production project

Audit expenditure

P.U. (A) 55/2006 & P.U. (A) 167/2011

P.U. (A) 129/2006

133

Expenditure incurred for the development and compliance of new courses

by private higher education institutions

P.U. (A) 184/2006

134
135

Expenditure for establishment of an Islamic stock broking business

Expenditure incurred for participating in international standardization
activities approved by the Department of Standards Malaysia

P.U. (A) 65/2007 & P.U. (A) 401/2009

Paragraph 34(6)(o) ITA 1967

136

Expenditure incurred on the provision of infrastructure in relation to its

business which is available for public use, subject to the prior approval
of the Minister

Paragraph 34(6)(ha) ITA 1967

137

Deduction for investment in a Bionexus status company

P.U. (A) 373/2007

138
139

Deduction for cost of spectrum assignment

Deduction for cost of obtaining Chain of Custody Certification from
Malaysian Timber Certification Council
Deduction of pre-commencement of business expenses relating to
employee recruitment
Deduction for benefit and gift from employer to employee
Deduction for investment in an approved consolidation of management
of smallholding and idle land project
Deduction for cost of preparation of corporate knowledge-based master
plan
Expenditure on registration of patent and trade mark

P.U. (A) 447/2007

P.U. (A) 42/2008

140
141
142
143
144

P.U. (A) 361/2008

P.U. (A) 153/2009 & P.U. (A) 226/2009
P.U. (A) 417/2009 & P.U. (A) 294/2010
P.U. (A) 419/2009 & P.U. (A) 295/2010
P.U. (A) 418/2009
(Years of Assessment 2010 until 2014)

145

Deduction for contribution to retirement fund in relation to a member of the

public service (of pensionable status) seconded with approval by the
Public Service Department to serve in a company
Deduction for contribution to Universal Service Provision Fund (USP Fund)

P.U. (A) 158/2011

Deduction for payment of premium to Malaysia Deposit Insurance

Corporation

[P.U. (A) 379/2011 is revoked]

148
149

Deduction for expenditure on franchise fee

Deduction for expenditure to obtain the 1-InnoCERT certification

P.U. (A) 76/2012

P.U. (A) 109/2012

150
151

Deduction for promotion of international or private school

Deduction for pre-commencement expenses in relation to Refinery and
Petrochemical Integrated Development
Deduction for investment in a project of commercialisation of research
and development findings

P.U. (A) 110/2012

P.U. (A) 43/2013

146
147

152
153

Deduction for expenditure on issuance of retail debenture and retail sukuk

P.U. (A) 31/2010

P.U. (A) 131/2013

P.U. (A) 51/2013

P.U. (A) 71/2013 & P.U. (A) 142/2013
(Years of Assessment 2012 until 2015)

154

Deduction for expenses in relation to interest and incidental cost in

acquiring loan for abandoned projects

LD : 2/5

P.U. (A) 89/2013

Company Return Form Guidebook 2015

Code

Self Assessment System

Type of Claim

Reference

155

Deduction for training costs under Skim Latihan 1Malaysia for unemployed P.U. (A) 260/2013 & P.U. (A) 53/2015
graduates

156

Deduction for relocation costs for Tun Razak Exchange Marquee Status
Company

(With effect from Year of Assessment 2014)

Deduction for expenses in relation to secretarial fee and tax filing fee

P.U. (A) 336/2014

157

LD : 3/5

P.U. (A) 30/2013

Company Return Form Guidebook 2015

Self Assessment System

2. Further Deduction
Code

Type of Claim

Reference

201

Premiums paid for the import of cargo insured with an insurance company
incorporated in Malaysia

P.U. (A) 72/1982 [Revoked with effect from

Remuneration of disabled employees

Expenditure on approved training of employees for companies in
manufacturing, non-manufacturing sector, hotel or tour operating business
Premiums paid for the export of cargo insured with an insurance company
incorporated in Malaysia
Freight charges incurred for the export of rattan and wood-based products
(excluding veneer and sawn timber)

P.U. (A) 73/1982

P.U. (A) 61/1992 & P.U. (A) 111/1995

206

Overseas expenses for promotion of tourism

P.U. (A) 412/1991 & P.U.(A) 263/2003

207

Expenditure incurred for participating in an approved international trade

fair held in Malaysia for promotion of exports

P.U. (A) 361/1991

208

Premiums paid on export credit insurance taken with Malaysia Export

Credit Insurance Berhad

P.U. (A) 526/1985

209

Advertising expenditure on Malaysian brand name goods

P.U. (A) 62/2002 & P.U. (A) 171/2002

202
203
204
205

Y/A 2016 under P.U. (A) 220/2012]

P.U. (A) 79/1995 [Revoked with effect from

Y/A 2016 under P.U. (A) 219/2012]
P.U. (A) 422/1990 & P.U. (A) 54/2013
[Revoked with effect from Y/A 2016 under
P.U. (A) 218/2012]

[P.U. (A) 129/99 is revoked]

210
211

Promotion of exports
Promotion of export of services

Section 41 PIA 1986

P.U. (A) 193/999, P.U.(A) 262/2003 &
P.U. (A) 271/2005

212

Freight charges for shipping goods from Sabah/Sarawak to Peninsular

Malaysia

P.U. (A) 50/2000

213
214

Promotion of export of services

Promotion of exports

P.U.(A) 114/2002 & P.U. (A) 272/2005

P.U.(A) 115/2002

215
216

Promotion of export of higher education

Deduction for promotion of Malaysia International Islamic Financial Centre

P.U.(A) 185/2001 & P.U.(A) 261/2003

P.U.(A) 307/2008, P.U. (A) 416/2009 &
P.U. (A) 293/2010
(Years of Assessment 2008 until 2015)

217

Deduction for expenses relating to remuneration of employee

P.U. (A) 110/2009

218

Deduction for cost of training for employees

P.U. (A) 261/2009

219

Deduction for premium for export credit insurance based on takaful

concept

P.U. (A) 428/2010

Deduction for participation in an approved career fair

P.U. (A) 129/2012

(Years of Assessment 2009 until 2012)

220

(With effect from Year of Assessment 2011)

(Years of Assessment 2012 until 2016)

221

Deduction for the provision of child care centre

P.U. (A) 15/2013

(With effect from Year of Assessment 2013)

223

Deduction for expenditure in relation to minimum wages

P.U. (A) 206/2014

(With effect from Year of Assessment 2014)

224

Deduction for cost relating to training for employees for the

implementation of Goods and Services Tax

LD : 4/5

P.U. (A) 334/2014

(Years of Assessment 2014 & 2015)

Company Return Form Guidebook 2015

Self Assessment System

3. Double Deduction
Code

Type of Claim

Reference

301

Revenue expenditure incurred on approved research

Section 34A ITA 1967

302

Cash contributions to an approved research institute or payment for the

use of services of an approved research institute/company, a research
and development company or contract research and development company

Section 34B ITA 1967

303

Expenditure on approved training of employees for manufacturing companies P.U. (A) 61/1992 & P.U. (A) 111/1995
which have not commenced business; and approved training of
handicapped persons who are not employees of the company

306

Promotion of export of professional services

P.U. (A) 124/2003 & P.U. (A) 270/2005

307

Professional fees incurred in packaging design

P.U. (A) 170/2001

308

Expenditure incurred for the purpose of obtaining certification for

recognized quality systems and standards, and halal certification

Paragraph 34(6)(ma) ITA 1967

310

Unemployed graduates allowances

P.U. (A) 387/2005

311

Allowances under the Capital Market Training Scheme for unemployed

graduates

P.U. (A) 172/2007

312

Promotion of exports - registration of patents, trademarks and product

licensing overseas

P.U. (A) 14/2007

313

Deduction for expenditure incurred for the provision of an approved

internship programme

P.U. (A) 130/2012

Deduction for the sponsorship of scholarship to student of higher

educational institution

P.U. (A) 228/2012

Deduction for contribution by licensed insurers to the Malaysian Motor

Insurance Pool

P.U. (A) 419/2012

Deduction for expenditure on issuance of Agro Sukuk

P.U. (A) 305/2013

314
315
316

(P.U. (A) 203/2006 is revoked)

(Years of Assessment 2012 until 2016)

(Years of Assessment 2011 until 2016)
(Years of Assessment 2011 until 2015)
(Years of Assessment 2013 until 2015)

317

Deduction for cash contribution to Bantuan Pelajar Miskin 1Malaysia Fund

P.U. (A) 340/2013

(Years of Assessment 2012 until 2017)

318

Deduction for expenditure in relation to Vendor Development Programme

P.U. (A) 169/2014

(With effect from Year of Assessment 2014)

319

Deduction for consultation and training costs for the implementation of

flexible work arrangements

LD : 5/5

P.U. (A) 134/2015

(With effect from Year of Assessment 2014)

Company Return Form Guidebook 2015

APPENDIX E:

Name of Country

Self Assessment System

COUNTRY CODES

Country Code

Name of Country

Country Code

Afghanistan

Botswana

Aland Islands

Bouvet Island

Albania

Brazil

Algeria

British Indian Ocean Territory

American Samoa

Brunei Darussalam

Andorra

Bulgaria

Angola

Burkina Faso

Anguilla

Burundi

Antarctica

Cambodia

Antigua and Barbuda

Cameroon

Argentina

Canada

Armenia

Cape Verde

Aruba

Cayman Islands

Australia

Central African Republic

Austria

Chad

Azerbaijan

Chile

Bahamas

China

Bahrain

Christmas Island

Bangladesh

Cocos (Keeling) Islands

Barbados

Colombia

Belarus

Comoros

Belgium

Congo

Belize

Congo, The Democratic Republic of the

Benin

Cook Islands

Bermuda

Costa Rica

Bhutan

Cote Divoire

Bolivia

Croatia (local name: Hrvatska)

Bosnia and Herzegovina

Cuba

LE : 1/5

Company Return Form Guidebook 2015

Name of Country

Self Assessment System

Country Code

Name of Country

Country Code

Curacao

Gibraltar

Cyprus

Greece

Czech Republic

Greenland

Denmark

Grenada

Djibouti

Guadeloupe

Dominica

Guam

Dominican Republic

Guatemala

East Timor

Guernsey

Ecuador

Guinea

Egypt

Guinea-Bissau

El Salvador

Guyana

Equatorial Guinea

Haiti

Eritrea

Heard and McDonald Islands

Estonia

Honduras

Ethiopia

Hong Kong

Falkland Islands (Malvinas)

Hungary

Faroe Islands

Iceland

Fiji

India

Finland

Indonesia

France

Iran Islamic Republic of

France, Metropolitan

Iraq

French Guiana

Ireland

French Polynesia

Israel

French Southern Territories

Italy

Gabon

Jamaica

Gambia

Japan

Georgia

Jersey (Channel Islands)

Germany

Jordan

Ghana

Kazakhstan

LE : 2/5

Company Return Form Guidebook 2015

Name of Country

Self Assessment System

Country Code

Name of Country

Country Code

Kenya

Micronesia, Federated States of

Kiribati

Moldova, Republic of

Korea, Democratic Peoples Republic of

Monaco

Korea, Republic of

Mongolia

Kuwait

Montserrat

Kyrgyzstan

Morocco

Laos Peoples Democratic Republic

Mozambique

Latvia

Myanmar

Lebanon

Namibia

Lesotho

Nauru

Liberia

Nepal

Libyan Arab Jamahiriya

Netherlands

Liechtenstein

Netherlands Antilles

Lithuania

New Caledonia

Luxembourg

New Zealand

Macao

Nicaragua

Macedonia, The Former Yugoslav Republic of

Niger

Madagascar

Nigeria

Malawi

Niue

Malaysia

Norfolk Island

Maldives

Northern Mariana Islands

Mali

Norway

Malta

Oman

Marshall Islands

Pakistan

Martinique

Palau

Mauritania

Palestinian Territory, Occupied

Mauritius

Panama

Mayotte

Papua New Guinea

Mexico

Paraguay

LE : 3/5

Company Return Form Guidebook 2015

Name of Country

Self Assessment System

Country Code

Name of Country

Country Code

Peru

Spain

Philippines

Sri Lanka

Pitcairn

St. Helena

Poland

St. Pierre and Miquelon

Portugal

Sudan

Puerto Rico

Suriname

Qatar

Svalbard and Jan Mayen Islands

Reunion

Swaziland

Romania

Sweden

Russian Federation

Switzerland

Rwanda

Syrian Arab Republic

Saint Kitts and Nevis

Taiwan, Province of China

Saint Lucia

Tajikistan

Saint Vincent and the Grenadines

Tanzania, United Republic of

Samoa

Thailand

San Marino

Timor - Leste

Sao Tome and Principe

Togo

Saudi Arabia

Tokelau

Senegal

Tonga

Serbia and Montenegro

Trinidad and Tobago

Seychelles

Tunisia

Sierra Leone

Turkey

Singapore

Turkmenistan

Slovakia (Slovak Republic)

Turks and Caicos Islands

Slovenia

Tuvalu

Solomon Islands

Uganda

Somalia

Ukraine

South Africa

United Arab Emirates

South Georgia and the South Sandwich Islands

United Kingdom

LE : 4/5

Company Return Form Guidebook 2015

Name of Country

Self Assessment System

Country Code

Name of Country

Country Code

United States

Virgin Islands (British)

United States Minor Outlying Islands

Virgin Islands (U.S.)

Uruguay

Wallis And Futuna Islands

Uzbekistan

Western Sahara

Vanuatu

Yemen

Vatican City State (Holy See)

Yugoslavia

Venezuela

Zambia

Vietnam

Zimbabwe

LE : 5/5

Company Return Form Guidebook 2015

APPENDIX F:

Self Assessment System

DOUBLE TAXATION AGREEMENTS (DTA) WITHHOLDING TAX RATES ON PAYMENTS TO NON-RESIDENTS

EFFECTIVE DOUBLE TAXATION AGREEMENTS

No.

Country

Interest
%

Royalties
%

Fees for
Technical Services
%

Albania

Australia

NIL

Austria

Bahrain

Bangladesh

Belgium

Brunei

Canada

Chile

China

Croatia

Czech Republic

Denmark

Egypt

Fiji

Finland

France

Germany

Hong Kong

Hungary

India

Indonesia

Iran

Ireland

Italy

Japan

Jordan

Kazakhstan

Krygyz Republic

Kuwait

Laos

Lebanon

Luxembourg

Malta

Mauritius

Mongolia

LF : 1/3

Company Return Form Guidebook 2015

Self Assessment System

No.

Country

Interest
%

Royalties
%

Fees for
Technical Services
%

Morocco

Myanmar

Namibia

Netherlands

New Zealand

Norway

Pakistan

Papua New Guinea

Philippines

Poland

Qatar

Romania

Russia

San Marino

Saudi Arabia

Seychelles

Singapore

South Africa

South Korea

Spain

Sri Lanka

Sudan

Sweden

Switzerland

Syria

Thailand

Turkey

Turkmenisten

United Arab Emirates

United Kingdom

Uzbekistan

Venezuela

Vietnam

Zimbabwe

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.

LF : 2/3

Company Return Form Guidebook 2015

Self Assessment System

GAZETTED DOUBLE TAXATION AGREEMENTS

No.

Country

Interest
%

Royalties
%

Fees for
Technical Services
%

Bosnia and Herzegovina

Senegal

LIMITED AGREEMENTS
Royalties
%

Fees for
Technical Services
%

No.

Country

Interest
%

Argentina

15 *

10 *

United States of America

15 *

10 *

* The withholding tax rate on interest, royalties and fees for technical services is as provided in the ITA 1967.

INCOME TAX EXEMPTION ORDER **

No.

Country

Interest
%

Taiwan

** (i) P.U. (A) 201 (1998)

(ii) P.U. (A) 202 (1998)

LF : 3/3

Royalties
%
10

Fees for
Technical Services
%
7.5

Company Return Form Guidebook 2015

APPENDIX G :

Self Assessment System

BUSINESS CODES

NEW CODES
(MSIC 2008)

DESCRIPTION

AGRICULTURE, FORESTRY AND FISHING

CROPS AND ANIMAL PRODUCTION, HUNTING AND RELATED SERVICE ACTIVITIES
Growing of non-perennial crops

01111
01112
01113

Growing of maize
Growing of leguminous crops
Growing of oil seeds

01119
01120
01131
01132
01133
01134

Growing of other cereals n.e.c.

Growing of paddy
Growing of leafy or stem vegetables
Growing of fruits bearing vegetables
Growing of melons
Growing of mushrooms and truffles

01135
01136
01137
01138
01140
01150

Growing of vegetables seeds, except beet seeds

Growing of other vegetables
Growing of sugar beet
Growing of roots, tubers, bulb or tuberous vegetables
Growing of sugar cane
Growing of tobacco

01160
01191
01192
01193
01199

Growing of fibre crops

Growing of flowers
Growing of flower seeds
Growing of sago (rumbia)
Growing of other non-perennial crops n.e.c.
Growing of perennial crops

01210
01221
01222
01223
01224
01225

Growing of grapes
Growing of banana
Growing of mango
Growing of durian
Growing of rambutan

01226
01227
01228
01229
01231
01232

Growing of papaya
Growing of pineapple
Growing of pitaya (dragon fruit)
Growing of other tropical and subtropical fruits n.e.c.
Growing of pomelo
Growing of lemon and limes

01233
01239
01241
01249
01251
01252

Growing of tangerines and mandarin

Growing of other citrus fruits n.e.c.
Growing of guava
Growing of other pome fruits and stones fruits n.e.c.
Growing of berries
Growing of fruit seeds

01253
01259
01261

Growing of edible nuts

Growing of other tree and bush fruits
Growing of oil palm (estate)

Growing of star fruit

LG : 1/29

Company Return Form Guidebook 2015

Self Assessment System

01262
01263
01269
01271
01272

Growing of oil palm (smallholdings)

Growing of coconut (estate and smallholdings)
Growing of other oleaginous fruits n.e.c.
Growing of coffee
Growing of tea

01273
01279
01281
01282
01283
01284
01285
01289

Growing of cocoa
Growing of other beverage crops n.e.c.
Growing of pepper (piper nigrum)
Growing of chilies and pepper (capsicum spp.)
Growing of nutmeg
Growing of ginger
Growing of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar
purposes
Growing of other spices and aromatic crops n.e.c.

01291
01292
01293
01294
01295
01296

Growing of rubber trees (estate)

Growing of rubber trees (smallholdings)
Growing of trees for extraction of sap
Growing of nipa palm
Growing of areca
Growing of roselle

01299

Growing of other perennial crops n.e.c.

Plant propagation

01301
01302
01303
01304

Growing of plants for planting

Growing of plants for ornamental purposes
Growing of live plants for bulbs, tubers and roots; cuttings and slips; mushroom spawn
Operation of tree nurseries
Animal production

01411
01412
01413
01420
01430

Raising, breeding and production of cattle or buffaloes

Production of raw milk from cows or buffaloes
Production of bovine semen
Raising and breeding of horses, asses, mules or hinnes
Raising and breeding of camels (dromedary) and camelids

01441
01442
01443
01450
01461
01462

Raising, breeding and production of sheep and goats

Production of raw sheep or goats milk
Production of raw wool
Raising, breeding and production of swine/pigs
Raising, breeding and production of chicken, broiler
Raising, breeding and production of ducks

01463
01464
01465
01466
01467
01468

Raising, breeding and production of geese

Raising, breeding and production of quails
Raising and breeding of other poultry n.e.c.
Production of chicken eggs
Production of duck eggs
Production of other poultry eggs n.e.c.

01469
01491
01492
01493
01494
01495

Operation of poultry hatcheries

Raising, breeding and production of semi-domesticated
Production of fur skins, reptile or birds skin from ranching operation
Operation of worm farms, land mollusc farms, snail farms
Raising of silk worms and production of silk worm cocoons
Bee keeping and production of honey and beeswax

01496

Raising and breeding of pet animals

LG : 2/29

Company Return Form Guidebook 2015

Self Assessment System

01497
01499
01500

Raising and breeding of swiflet

Raising of diverse/other animals n.e.c.
Mixed Farming
Support activities to agriculture and post-harvest crops activities

01610

Agricultural activities for crops production on a fee or contract basis

01620
01631
01632
01633
01634
01640

Agricultural activities for animal production on a fee or contract basis

Preparation of crops for primary markets
Preparation of tobacco leaves
Preparation of cocoa beans
Sun-drying of fruits and vegetables
Seed processing for propagation
Hunting, trapping and related service activities

01701
01702

Hunting and trapping on a commercial basis

Taking of animals (dead or alive)
FORESTRY AND LOGGING
Silviculture and other forestry activities

02101

Planting, replanting, transplanting, thinning and conserving of forests and timber tracts

02102
02103
02104
02105

Growing of coppice, pulpwood and fire wood

Operation of forest tree nurseries
Collection and raising of wildings (peat swamp forest tree species)
Forest plantation
Logging

02201

Production of round wood for forest-based manufacturing industries

02202
02203
02204

Production of round wood used in an unprocessed form

Production of charcoal in the forest (using traditional methods)
Rubber wood logging
Gathering of non-wood forest products

02301
02302

Collection of rattan, bamboo

Birds nest collection

02303
02309

Wild sago palm collection

Gathering of non-wood forest products n.e.c.
Support service to forestry
Carrying out part of the forestry and forest plantation operation on a fee or contract basis for
forestry service activities
Carrying out part of the forestry operation on a fee or contract basis for logging service activities
FISHING AND AQUACULTURE
Fishing

02401
02402

03111

Fishing on a commercial basis in ocean and coastal waters

03112
03113
03114
03115

Collection of marine crustaceans and molluscs

Taking of aquatic animals: sea squirts, tunicates, sea urchins
Activities of vessels engaged both in fishing and in processing and preserving of fish
Gathering of other marine organisms and materials (natural pearls, sponges, coral and algae)
Marine fishing n.e.c.
Fishing on a commercial basis in inland waters

03119
03121
03122
03123
03124
03129

Taking of freshwater crustaceans and molluscs

Taking of freshwater aquatic animals
Gathering of freshwater flora and fauna
Freshwater fishing n.e.c.
Aquaculture

03211
03212

Fish farming in sea water

Production of bivalve spat (oyster, mussel), lobster lings, shrimp post-larvae, fish fry and
fingerlings
LG : 3/29

Company Return Form Guidebook 2015

Self Assessment System

03213
03214
03215
03216
03217

Growing of laver and other edible seaweeds

Culture of crustaceans, bivalves, other molluscs and other aquatic animals in sea water
Aquaculture activities in brackish water
Aquaculture activities in salt water filled tanks or reservoirs
Operation of hatcheries (marine)

03218
03219
03221
03222
03223
03224

Operation of marine worm farms for fish feed

Marine aquaculture n.e.c.
Fish farming in freshwater
Shrimp farming in freshwater
Culture of freshwater crustaceans, bivalves, other molluscs and other aquatic animals
Operation of hatcheries (freshwater)

03225
03229

Farming of frogs
Freshwater aquaculture n.e.c.

MINING AND QUARRYING

MINING OF COAL AND LIGNITE

05100
05200

Mining of hard coal

Mining of lignite (brown coal)
EXTRACTION OF CRUDE, PETROLEUM AND NATURAL GAS
Extraction of crude petroleum

06101
06102
06103
06104

Extraction of crude petroleum oils

Extraction of bituminous or oil shale and tar sand
Production of crude petroleum from bituminous shale and sand
Processes to obtain crude oils
Extraction of natural gas

06201
06202
06203
06204
06205

Production of crude gaseous hydrocarbon (natural gas)

Extraction of condensates
Draining and separation of liquid hydrocarbon fractions
Gas desulphurization
Mining of hydrocarbon liquids, obtain through liquefaction or pyrolysis
MINING OF METAL ORES
Mining of iron ores

07101
07102

Mining of ores valued chiefly for iron content

Beneficiation and agglomeration of iron ores
Mining of non-ferrous metal ores

07210

Mining of uranium and thorium ores

07291
07292
07293
07294
07295
07296

Mining of tin ores

Mining of copper
Mining of bauxite (aluminium)
Mining of ilmenite
Mining of gold
Mining of silver

07297
07298
07299

08102
08103

Mining of platinum
Amang retreatment
Mining of other non-ferrous metal ores n.e.c.
OTHER MINING AND QUARRYING
Quarrying of stone, sand and clay
Quarrying, rough trimming and sawing of monumental and building stone such as marble, granite
(dimension stone), sandstone
Quarrying, crushing and breaking of limestone
Mining of gypsum and anhydrite

08104

Mining of chalk and uncalcined dolomite

08101

LG : 4/29

Company Return Form Guidebook 2015

Self Assessment System

08105
08106
08107
08108
08109

Extraction and dredging of industrial sand, sand for construction and gravel
Breaking and crushing of stone and gravel
Quarrying of sand
Mining of clays, refractory clays and kaolin
Quarrying, crushing and breaking of granite
Mining and quarrying n.e.c.

08911
08912
08913
08914
08915

Mining of natural phosphates

Mining of natural potassium salts
Mining of native sulphur
Extraction and preparation of pyrites and pyrrhotite, except roasting
Mining of natural barium sulphate and carbonate (barytes and witherite)

08916
08917
08918
08921
08922
08923

Mining of natural borates, natural magnesium sulphates (kieserite)

Mining of earth colours, fluorspar and other minerals valued chiefly as a source of chemicals
Guano mining
Peat digging
Peat agglomeration
Preparation of peat to improve quality or facilitate transport or storage

08931
08932
08933
08991
08992
08993

Extraction of salt from underground

Salt production by evaporation of sea water or other saline waters
Crushing, purification and refining of salt by the producer
Mining and quarrying of abrasive materials
Mining and quarrying of asbestos
Mining and quarrying of siliceous fossil meals

08994
08995
08996
08999

Mining and quarrying of natural graphite

Mining and quarrying of steatite (talc)
Mining and quarrying of gemstones
Other mining and quarrying n.e.c.
MINING SUPPORT SERVICE ACTIVITIES
Support activities for petroleum and natural gas extraction

09101
09102
09900

Oil and gas extraction service activities provided on a fee or contract basis
Oil and gas field fire fighting services
Support activities for other mining and quarrying

MANUFACTURING
MANUFACTURE OF FOOD PRODUCTS
Processing and preserving of meat

10101
10102
10103
10104
10109

Processing and preserving of meat and production of meat products

Processing and preserving of poultry and poultry products
Production of hides and skins originating from slaughterhouses
Operation of slaughterhouses engaged in killing, houses dressing or packing meat
Processing and preserving of meat n.e.c.
Processing and preserving of fish, crustaceans and molluscs

10201
10202
10203
10204
10205

Canning of fish, crustaceans and mollusks

Processing, curing and preserving of fish, crustacean and molluscs
Production of fish meals for human consumption or animal feed
Production of keropok including keropok lekor

10301
10302
10303
10304

Manufacture of fruits and vegetable food products

Manufacture of fruit and vegetable juices
Pineapple canning
Manufacture of jams, marmalades and table jellies

Processing of seaweed
Processing and preserving of fruits and vegetables

LG : 5/29

Company Return Form Guidebook 2015

Self Assessment System

10305
10306

Manufacture of nuts and nut products

Manufacture of bean curd products
Manufacture of vegetable and animal oils and fats

10401
10402

Manufacture of crude palm oil

Manufacture of refined palm oil

10403
10404
10405
10406
10407

Manufacture of palm kernel oil

Manufacture of crude and refined vegetable oil
Manufacture of coconut oil
Manufacture of compound cooking fats
Manufacture of animal oils and fats
Manufacture of dairy products

10501
10502
10509

Manufacture of ice cream and other edible ice such as sorbet

Manufacture of condensed, powdered and evaporated milk
Manufacture of other dairy products n.e.c.
Manufacture of grain mill products, starches and starch products

10611
10612

Rice milling
Provision of milling services

10613
10619
10621
10622
10623

Flour milling
Manufacture of grain mill products n.e.c.
Manufacture of starches and starch products
Manufacture of glucose, glucose syrup, maltose, inulin
Manufacture of sago and tapioca flour/products
Manufacture of other food products

10711
10712
10713
10714
10721
10722

Manufacture of biscuits and cookies

Manufacture of bread, cakes and other bakery products
Manufacture of snack products
Manufacture of frozen bakery products
Manufacture of sugar
Manufacture of sugar products

10731
10732
10733
10741
10742
10750

Manufacture of cocoa products

Manufacture of chocolate and chocolate products
Manufacture of sugar confectionery
Manufacture of meehoon, noodles and other related products

10791
10792
10793
10794
10795
10799

Manufacture of coffee
Manufacture of tea
Manufacture of sauces and condiments
Manufacture of spices and curry powder
Manufacture of egg products
Manufacture of other food products n.e.c.
Manufacture of prepared animal feeds
MANUFACTURE OF BEVERAGES

10800

Manufacture of pastas
Manufacture of prepared meals and dishes

11010
11020
11030
11041

Distilling, rectifying and blending of spirits

Manufacture of wines
Manufacture of malt liquors and malt
Manufacture of soft drinks

11042
12000

Production of natural mineral water and other bottled water

MANUFACTURE OF TOBACCO PRODUCTS
MANUFACTURE OF TEXTILES
Spinning, weaving and finishing of textiles
LG : 6/29

Company Return Form Guidebook 2015

Self Assessment System

13110
13120
13131
13132
13139

Preparation and spinning of textile fibres

Weaving of textiles
Batik making
Dyeing, bleaching, printing and finishing of yarns and fabrics
Other finishing textiles
Manufacture of other textiles

13910
13921

Manufacture of knitted and crocheted fabrics

Manufacture of made-up articles of any textile materials, including of knitted or crocheted fabrics
Manufacture of made-up furnishing articles
Manufacture of carpets and rugs
Manufacture of cordage, rope, twine and netting

13922
13930
13940
13990

Manufacture of other textiles n.e.c.

MANUFACTURE OF WEARING APPAREL
Manufacture of wearing apparel, except fur apparel

14101
14102
14103

Manufacture of specific wearing apparel

Manufacture of clothings
Custom tailoring

14109

Manufacture of other clothing accessories

Manufacture of articles of fur

14200
14300

Manufacture of articles made of fur skins

Manufacture of knitted and crocheted apparel
MANUFACTURE OF LEATHER AND RELATED PRODUCTS
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and
harness; dressing and dyeing of fur

15110

Tanning and dressing of leather; dressing and dyeing of fur

15120

Manufacture of luggage, handbags and the like, saddlery and harness

Manufacture of footwear

15201
15202
15203
15209

Manufacture of leather footwear

Manufacture of plastic footwear
Manufacture of rubber footwear
Manufacture of other footwear n.e.c.
MANUFACTURE OF WOOD AND OF PRODUCTS OF WOOD AND CORK, EXCEPT
FURNITURE; MANUFACTURE OF ARTICLES OF STRAW AND PLAITING MATERIALS

16100

Sawmilling and planning of wood

Manufacture of products of wood, cork, straw and plaiting materials

16211

Manufacture of veneer sheets and plywood

16212
16221
16222
16230
16291
16292

Manufacture of particle board and fibreboard

Manufacture of builders' carpentry
Manufacture of joinery wood products
Manufacture of wooden containers
Manufacture of wood charcoal
Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials
MANUFACTURE OF PAPER AND PAPER PRODUCTS

17010
17020
17091
17092
17093

Manufacture of pulp, paper and paperboard

Manufacture of corrugated paper and paperboard and of containers of paper and paperboard
Manufacture of envelopes and letter-card
Manufacture of household and personal hygiene paper
Manufacture of gummed or adhesive paper in strips or rolls and labels and wall paper

17094
17099

Manufacture of effigies, funeral paper goods, joss paper

Manufacture of other articles of paper and paperboard n.e.c.
PRINTING AND REPRODUCTION OF RECORDED MEDIA
LG : 7/29

Company Return Form Guidebook 2015

Self Assessment System

Printing and service activities related to printing

18110
18120
18200

Printing
Service activities related to printing
Reproduction of recorded media
MANUFACTURE OF COKE AND REFINED PETROLEUM PRODUCTS

19100

Manufacture of coke oven products

Manufacture of refined petroleum products

19201
19202

Manufacture of refined petroleum products

Manufacture of bio-diesel products
MANUFACTURE OF CHEMICALS AND CHEMICAL PRODUCTS
Manufacture of basic chemicals, fertilizer and nitrogen compounds, plastic and synthetic
rubber in primary forms
Manufacture of liquefied or compressed inorganic industrial or medical gases
Manufacture of basic organic chemicals
Manufacture of inorganic compounds

20111
20112
20113
20119
20121
20129
20131
20132
20133

Manufacture of other basic chemicals n.e.c.

Manufacture of fertilizers
Manufacture of associated nitrogen products
Manufacture of plastic in primary forms
Manufacture of synthetic rubber in primary forms: synthetic rubber, factice
Manufacture of mixtures of synthetic rubber and natural rubber or rubber - like gums
Manufacture of other chemical products

20210
20221
20222
20231
20232
20291
20292

Manufacture of pesticides and other agrochemical products

Manufacture of paints, varnishes and similar coatings ink and mastics
Manufacture of printing ink
Manufacture of soap and detergents, cleaning and polishing preparations
Manufacture of perfumes and toilet preparations
Manufacture of photographic plates, films, sensitized paper and other sensitized unexposed
materials
Manufacture of writing and drawing ink

20299
20300

Manufacture of other chemical products n.e.c.

Manufacture of man-made fibres
MANUFACTURE OF BASIC PHARMACEUTICALS, MEDICINAL CHEMICAL AND
BOTANICAL PRODUCTS

21001
21002
21003
21004
21005
21006

Manufacture of medicinal active substances to be used for their pharmacological properties in the
manufacture of medicaments
Processing of blood
Manufacture of medicaments
Manufacture of chemical contraceptive products
Manufacture of medical diagnostic preparation
Manufacture of radioactive in-vivo diagnostic substances

21007
21009

Manufacture of biotech pharmaceuticals

Manufacture of other pharmaceuticals, medicinal chemical and botanical products n.e.c.
MANUFACTURE OF RUBBER AND PLASTIC PRODUCTS
Manufacture of rubber products

22111
22112
22191

Manufacture of rubber tyres for vehicles

Manufacture of interchangeable tyre treads and retreading rubber tyres
Manufacture of other products of natural or synthetic rubber, unvulcanized, vulcanized or
hardened
Manufacture of rubber gloves

22192
22193
22199

Rubber remilling and latex processing

Manufacture of other rubber products n.e.c
Manufacture of plastic products
LG : 8/29

Company Return Form Guidebook 2015

Self Assessment System

22201
22202
22203
22204
22205

Manufacture of semi-manufactures of plastic products

Manufacture of finished plastic products
Manufacture of plastic articles for the packing of goods
Manufacture of builders' plastics ware
Manufacture of plastic tableware, kitchenware and toilet articles

22209

Manufacture of diverse plastic products n.e.c.

MANUFACTURE OF OTHER NON-METALLIC MINERAL PRODUCTS
Manufacture of glass and glass products

23101
23102
23109

Manufacture of flat glass, including wired, coloured or tinted flat glass

Manufacture of laboratory, hygienic or pharmaceutical glassware
Manufacture of other glass products n.e.c.
Manufacture of non-metallic mineral products n.e.c.

23911
23912
23921
23929
23930

Manufacture of refractory mortars and concretes

Manufacture of refractory ceramic goods
Manufacture of non-refractory ceramic
Manufacture of other clay building materials
Manufacture of other porcelain and ceramic products

23941
23942
23951
23952
23953

Manufacture of hydraulic cement

Manufacture of lime and plaster
Manufacture of ready-mix and dry-mix concrete and mortars
Manufacture of precast concrete, cement or artificial stone articles for use in construction
Manufacture of prefabricated structural components for building or civil engineering of cement,
concrete or artificial stone
Manufacture of other articles of concrete, cement and plaster n.e.c.
Cutting, shaping and finishing of stone
Manufacture of other non-metallic mineral products n.e.c.
MANUFACTURE OF BASIC METALS
Manufacture of basic iron and steel

23959
23960
23990

24101
24102
24103
24104
24109

Production of pig iron and spiegeleisen in pigs, blocks or other primary forms
Production of bars and rods of stainless steel or other alloy steel
Manufacture of seamless tubes, by hot rolling, hot extrusion or hot drawing, or by cold drawing or
cold rolling
Manufacture of steel tube fittings
Manufacture of other basic iron and steel products n.e.c.
Manufacture of basic precious and other non-ferrous metals

24201
24202
24209

Tin smelting
Production of aluminium from alumina
Manufacture of other basic precious and other non-ferrous metals n.e.c.
Casting of metals

24311
24312

Casting of iron
Casting of steel

24320

Casting of non-ferrous metals

MANUFACTURE OF FABRICATED METAL PRODUCTS EXCEPT MACHINERY AND
EQUIPMENT
Manufacture of structural metal products, tanks, reservoirs and steam generators

25111
25112
25113
25119

Manufacture of industrial frameworks in metal

Manufacture of prefabricated buildings mainly of metal
Manufacture of metal doors, windows and their frames, shutters and gates
Manufacture of other structural metal products

25120
25130
25200

Manufacture of tanks, reservoirs and containers of metal

Manufacture of steam generators, except central heating hot water boilers
Manufacture of weapons and ammunition
LG : 9/29

Company Return Form Guidebook 2015

Self Assessment System

Manufacture of other fabricated metal products; metal working service activities

25910
25920
25930
25991

Forging, pressing, stamping and roll-forming of metal; powder metallurgy

Treatment and coating of metals; machining
Manufacture of cutlery, hand tools and general hardware
Manufacture of tins and cans for food products, collapsible tubes and boxes

25992
25993
25994
25999

Manufacture of metal cable, plaited bands and similar articles

Manufacture of bolts, screws, nuts and similar threaded products
Manufacture of metal household articles
Manufacture of any other fabricated metal products n.e.c.
MANUFACTURE OF COMPUTER, ELECTRONIC AND OPTICAL PRODUCTS
Manufacture electronic components and boards

26101
26102
26103
26104
26105
26109

Manufacture of diodes, transistors and similar semiconductor devices

Manufacture electronic integrated circuits micro assemblies
Manufacture of electrical capacitors and resistors
Manufacture of printed circuit boards
Manufacture of display components
Manufacture of other components for electronic applications
Manufacture of computers and peripheral equipment

26201
26202
26300
26400

Manufacture of computers
Manufacture of peripheral equipment
Manufacture of communication equipment
Manufacture of consumer electronics
Manufacture of measuring, testing, navigating and control equipment; watches and clocks

26511
26512
26520
26600

Manufacture of measuring, testing, navigating and control equipment

Manufacture of industrial process control equipment
Manufacture of watches and clocks and parts
Manufacture of irradiation, electro medical and electrotherapeutic equipment
Manufacture of optical instruments and photographic equipment

26701

Manufacture of optical instruments and equipment

26702
26800

Manufacture of photographic equipment

Manufacture of magnetic and optical recording media
MANUFACTURE OF ELECTRICAL EQUIPMENT
Manufacture of electric motors, generators, transformers and electricity distribution and
control apparatus
Manufacture of electric motors, generators and transformers
Manufacture of electricity distribution and control apparatus
Manufacture of batteries and accumulators
Manufacture of wiring and wiring devices

27101
27102
27200
27310

Manufacture of fibre optic cables

27320
27330

Manufacture of other electronic and electric wires and cables

Manufacture of current-carrying and non current-carrying wiring devices for electrical circuits
regardless of material
Manufacture of electric lighting equipment
Manufacture of domestic appliances
Manufacture of other electrical equipment
Manufacture of miscellaneous electrical equipment other than motors, generators and
transformers, batteries and accumulators, wires and wiring devices, lighting equipment or
domestic appliances
MANUFACTURE OF MACHINERY AND EQUIPMENT N.E.C
Manufacture of general purpose machinery

27400
27500
27900

28110
28120

Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
Manufacture of fluid power equipment
LG : 10/29

Company Return Form Guidebook 2015

28130
28140
28150
28160
28170
28180
28191

Self Assessment System

Manufacture of other pumps, compressors, taps and valves

Manufacture of bearings, gears, gearing and driving elements
Manufacture of ovens, furnaces and furnace burners
Manufacture of lifting and handling equipment
Manufacture of office machinery and equipment (except computers and peripheral equipment)
Manufacture of power-driven hand tools with self-contained electric or non-electric motor or
pneumatic drives
Manufacture of refrigerating or freezing industrial equipment

28192
28199

Manufacture of air-conditioning machines, including for motor vehicles

Manufacture of other general-purpose machinery n.e.c.
Manufacture of special-purpose machinery

28210
28220
28230

Manufacture of agricultural and forestry machinery

Manufacture of metal-forming machinery and machine tools
Manufacture of machinery for metallurgy

28240
28250
28260
28290

Manufacture of machinery for mining, quarrying and construction

Manufacture of machinery for food, beverage and tobacco processing
Manufacture of machinery for textile, apparel and leather production
Manufacture of other special-purpose machinery n.e.c.
MANUFACTURE OF MOTOR VEHICLES, TRAILERS AND SEMI-TRAILERS
Manufacture of motor vehicles

29101
29102
29200

Manufacture of passenger cars

Manufacture of commercial vehicles
Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semitrailers

29300

Manufacture of parts and accessories for motor vehicles

MANUFACTURE OF OTHER TRANSPORT EQUIPMENT
Building of ships and boats

30110
30120
30200
30300
30400

Building of ships and floating structures

Building of pleasure and sporting boats
Manufacture of railway locomotives and rolling stock
Manufacture of air and spacecraft and related machinery
Manufacture of military fighting vehicles
Manufacture of transport equipments n.e.c.

30910
30920
30990

Manufacture of motorcycles
Manufacture of bicycles and invalid carriages
Manufacture of other transport equipments n.e.c.
MANUFACTURE OF FURNITURE

31001
31002

Manufacture of wooden and cane furniture

Manufacture of metal furniture

31003
31009

Manufacture of mattress
Manufacture of other furniture, except of stone, concrete or ceramic
OTHER MANUFACTURING
Manufacture of jewellery, bijouterie and related articles

32110
32120

Manufacture of jewellery and related articles

Manufacture of imitation jewellery and related articles
Manufacture of musical instruments
Manufacture of sports goods
Manufacture of games and toys
Manufacture of medical and dental instrument and supplies
Other manufacturing n.e.c.

32200
32300
32400
32500
32901

Manufacture of stationery
LG : 11/29

Company Return Form Guidebook 2015

Self Assessment System

32909

Other manufacturing n.e.c.

REPAIR AND INSTALLATION OF MACHINERY AND EQUIPMENT

33110
33120
33131

Repair of fabricated metal products

Repair and maintenance of industrial machinery and equipment
Repair and maintenance of the measuring, testing, navigating and control equipment

33132
33133
33140
33150
33190
33200

Repair and maintenance of irradiation, electro medical and electrotherapeutic equipment

Repair of optical instruments and photographic equipment
Repair and maintenance of electrical equipment except domestic appliances
Repair and maintenance of transport equipment except motorcycles and bicycles
Repair and maintenance of other equipment n.e.c.
Installation of industrial machinery and equipment

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Electric power generation, transmission and distribution

35101
35102
35201
35202
35203
35301
35302
35303

Operation of generation facilities that produce electric energy

Operation of transmission, distribution and sales of electricity
Manufacture of gas; distribution of gaseous fuels through mains
Manufacture of gaseous fuels with a specified calorific value, by purification, blending and other
processes from gases of various types including natural gas
Transportation, distribution and supply of gaseous fuels of all kinds through a system of mains
Sale of gas to the user through mains
Steam and air conditioning supply
Production, collection and distribution of steam and hot water for heating, power and other
purposes
Production and distribution of cooled air, chilled water for cooling purposes
Production of ice, including ice for food and non-food (e.g. cooling) purposes

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION

ACTIVITIES
Water collection, treatment and supply

36001
36002

Purification and distribution of water for water supply purposes

Desalting of sea or ground water to produce water as the principal product of interest
Sewerage

37000

Sewerage and similar activities

WASTE COLLECTION, TREATMENT AND DISPOSAL ACTIVITIES; MATERIALS RECOVERY
Waste collection

38111
38112

Collection of non-hazardous solid waste (i.e. garbage) within a local area

Collection of recyclable materials

38113
38114
38115
38121
38122

Collection of refuse in litter-bins in public places

Collection of construction and demolition waste
Operation of waste transfer stations for non-hazardous waste
Collection of hazardous waste
Operation of waste transfer stations for hazardous waste
Waste treatment and disposal

38210
38220

Treatment and disposal of non-hazardous waste

Treatment and disposal of hazardous waste
Materials recovery

38301
38302
38303

Mechanical crushing of metal waste

Dismantling of automobiles, computers, televisions and other equipment for material recover
Reclaiming of rubber such as used tires to produce secondary raw material

38304
38309

Reuse of rubber products

Materials recovery n.e.c.

39000

Remediation activities and other waste management services

LG : 12/29

Company Return Form Guidebook 2015

Self Assessment System

CONSTRUCTION
CONSTRUCTION OF BUILDINGS

41001
41002
41003
41009

Residential buildings
Non-residential buildings
Assembly and erection of prefabricated constructions on the site
Construction of buildings n.e.c.
CIVIL ENGINEERING
Construction of roads and railways

42101
42102
42103
42104
42105

Construction of motorways, streets, roads, other vehicular and pedestrian ways

Surface work on streets, roads, highways, bridges or tunnels
Construction of bridges, including those for elevated highways
Construction of tunnels
Construction of railways and subways

42106
42109

Construction of airfield/airports runways

Construction of roads and railways n.e.c.
Construction of utility projects

42201
42202
42203

Long-distance pipelines, communication and power lines

Urban pipelines, urban communication and power lines; ancillary urban works
Water main and line construction

42204
42205
42206
42207
42209

Reservoirs
Construction of irrigation systems (canals)
Construction of sewer systems (including repair) and sewage disposal plants
Construction of power plants
Construction of utility projects n.e.c.
Construction of other civil engineering projects

42901
42902
42903
42904
42905
42906

Construction of refineries
Construction of waterways, harbour and river works, pleasure ports (marinas), locks
Construction of dams and dykes
Dredging of waterways
Outdoor sports facilities
Land subdivision with land improvement

42909

Construction of other engineering projects n.e.c.

SPECIALIZED CONSTRUCTION ACTIVITIES
Demolition and site preparation

43110
43121
43122

Demolition or wrecking of buildings and other structures

Clearing of building sites
Earth moving

43123
43124
43125
43126
43129

Drilling, boring and core sampling for construction, geophysical, geological or similar purposes
Site preparation for mining
Drainage of agricultural or forestry land
Land reclamation work
Other site preparation activities n.e.c.
Electrical, plumbing and other construction installation activities

43211
43212
43213
43214
43215
43216

Electrical wiring and fittings

Telecommunications wiring
Computer network and cable television wiring
Satellite dishes
Lighting systems
Security systems

43219
43221

Electrical installation n.e.c.

Installation of heating systems (electric, gas and oil)
LG : 13/29

Company Return Form Guidebook 2015

Self Assessment System

43222
43223
43224
43225
43226

Installation of furnaces, cooling towers

Installation of non-electric solar energy collectors
Installation of plumbing and sanitary equipment
Installation of ventilation, refrigeration or air-conditioning equipment and ducts
Installation of gas fittings

43227
43228
43229
43291
43292
43293

Installation of fire and lawn sprinkler systems

Steam piping
Plumbing, heat and air-conditioning installation n.e.c.
Installation of elevators, escalators in buildings or other construction projects
Installation of automated and revolving doors in buildings or other construction projects
Installation of lighting conductors in buildings or other construction projects

43294
43295
43299

Installation vacuum cleaning systems in buildings or other construction projects

Installation thermal, sound or vibration insulation in buildings or other construction projects
Other construction installation n.e.c.
Building completion and finishing

43301

43303
43304
43305
43306

Installation of doors, windows, door and window frames of wood or other materials, fitted kitchens,
staircases, shop fittings and furniture
Laying, tiling, hanging or fitting in buildings or other construction projects of various types of
materials
Interior and exterior painting of buildings
Painting of civil engineering structures
Installation of glass, mirrors
Interior completion

43307
43309

Cleaning of new buildings after construction

Other building completion and finishing work n.e.c.

43302

Other specialized construction activities

43901
43902
43903

Construction of foundations, including pile driving

Erection of non-self-manufactured steel elements
Scaffolds and work platform erecting and dismantling

43904
43905
43906
43907
43909

Bricklaying and stone setting

Construction of outdoor swimming pools
Steam cleaning, sand blasting and similar activities for building exteriors
Renting of construction machinery and equipment with operator (e.g. cranes)
Other specialized construction activities, n.e.c.

WHOLESALE AND RETAIL TRADE, REPAIR OF MOTOR VEHICLES AND

MOTORCYCLES
Sale of motor vehicles

45101

Wholesale and retail of new motor vehicles

45102
45103
45104
45105
45106
45109

Wholesale and retail of used motor vehicles

Sale of industrial, commercial and agriculture vehicles new
Sale of industrial, commercial and agriculture vehicles used
Sale by commission agents
Car auctions
Sale of other motor vehicles n.e.c.
Maintenance and repair of motor vehicles

45201

Maintenance and repair of motor vehicles

45202

Spraying and painting

45203
45204
45205

Washing and polishing (car wash)

Repair of motor vehicle seats
Installation of parts and accessories not as part of the manufacturing process
LG : 14/29

Company Return Form Guidebook 2015

45300

Self Assessment System

Sale of motor vehicle parts and accessories

Wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for
motor vehicles
Sale, maintenance and repair of motorcycles and related parts and accessories

45401
45402
45403

Wholesale and retail sale of motorcycles

Wholesale and retail sale of parts and accessories for motorcycles
Repair and maintenance of motorcycles
WHOLESALE TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES

46100

Wholesale on a fee or contract basis

Wholesale of agricultural raw materials and live animals

46201
46202
46203
46204

Wholesale of rubber
Wholesale of palm oil
Wholesale of lumber and timber
Wholesale of flowers and plants

46205
46209

Wholesale of livestock
Wholesale of agricultural raw material and live animal n.e.c.
Wholesale of food, beverages and tobacco

46311
46312
46313

Wholesale of meat, poultry and eggs

Wholesale of fish and other seafood
Wholesale of fruits

46314
46319
46321
46322
46323
46324

Wholesale of vegetables
Wholesale of meat, fish, fruits and vegetables n.e.c.
Wholesale of rice, other grains, flour and sugars
Wholesale of dairy products
Wholesale of confectionary
Wholesale of biscuits, cakes, breads and other bakery products

46325
46326
46327
46329

Wholesale of coffee, tea, cocoa and other beverages

Wholesale of beer, wine and spirits
Wholesale of tobacco, cigar, cigarettes
Wholesale of other foodstuffs
Wholesale of household goods

46411

Wholesale of yarn and fabrics

46412
46413
46414
46415
46416
46417

Wholesale of household linen, towels, blankets

Wholesale of clothing
Wholesale of clothing accessories
Wholesale of fur articles
Wholesale of footwear
Wholesale of haberdashery

46419
46421
46422
46431
46432
46433

Wholesale of textiles, clothing n.e.c.

Wholesale of pharmaceutical and medical goods
Wholesale of perfumeries, cosmetics, soap and toiletries
Wholesale of bicycles and their parts and accessories
Wholesale of photographic and optical goods
Wholesale of leather goods and travel accessories

46434
46441
46442
46443
46444
46491

Wholesale of musical instruments, games and toys, sports goods

Wholesale of handicrafts and artificial flowers
Wholesale of cut flowers and plants
Wholesale of watches and clocks
Wholesale of jewellery
Wholesale of household furniture

46492

Wholesale of household appliances

LG : 15/29

Company Return Form Guidebook 2015

Self Assessment System

46493
46494
46495
46496
46497

Wholesale of lighting equipment

Wholesale of household utensils and cutlery, crockery, glassware, chinaware and pottery
Wholesale of woodenware, wickerwork and corkware
Wholesale of electrical and electronic goods
Wholesale of stationery, books, magazines and newspapers

46499

Wholesale of other household goods n.e.c.

Wholesale of machinery, equipment and supplies

46510
46521
46522
46531

Wholesale of computer hardware, software and peripherals

Wholesale of telephone and telecommunications equipment, cell phones, pagers
Wholesale of electronic components and wiring accessories
Wholesale of agricultural machinery, equipment and supplies

46532
46591

Wholesale of lawn mowers however operated

Wholesale of office machinery and business equipment, except computers and computer
peripheral equipment
Wholesale of office furniture
Wholesale of computer-controlled machines tools
Wholesale of industrial machinery, equipment and supplies
Wholesale of construction and civil engineering machinery and equipment
Wholesale of lift escalators, air-conditioning, security and fire fighting equipment
Wholesale of other machinery for use in industry, trade and navigation and other services n.e.c.
Other specialized wholesale

46592
46593
46594
46595
46596
46599
46611
46612
46619
46621
46622

Wholesale of petrol, diesel, lubricants

Wholesale of liquefied petroleum gas
Wholesale of other solid, liquid and gaseous fuels and related products n.e.c.
Wholesale of ferrous and non-ferrous metal ores and metals
Wholesale of ferrous and non-ferrous semi-finished metal ores and products n.e.c.

46631
46632
46633
46634
46635
46636

Wholesale of logs, sawn timber, plywood, veneer and related products

Wholesale of paints and varnish
Wholesale of construction materials
Wholesale of fittings and fixtures
Wholesale of hot water heaters
Wholesale of sanitary installation and equipment

46637
46639

Wholesale of tools
Wholesale of other construction materials, hardware, plumbing and heating equipment and
supplies n.e.c.
Wholesale of industrial chemicals
Wholesale of fertilizers and agrochemical products
Wholesale of plastic materials in primary forms
Wholesale of rubber scrap
Wholesale of textile fibres
Wholesale of paper in bulk, packaging materials

46691
46692
46693
46694
46695
46696
46697
46698
46699

Wholesale of precious stones

Wholesale of metal and non-metal waste and scrap and materials for recycling
Dismantling of automobiles, computer, televisions and other equipment to obtain and re-sell
usable parts
Non-specialized wholesale trade

46901
46902
46909

Wholesale of aquarium fishes, pet birds and animals

Wholesale of animal/pet food
Wholesale of a variety of goods without any particular specialization n.e.c.
RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES
Retail sale in non-specialized stores

47111

Provision stores
LG : 16/29

Company Return Form Guidebook 2015

Self Assessment System

47112
47113
47114
47191
47192

Supermarket
Mini market
Convenience stores
Department stores
Department stores and supermarket

47193
47194
47199

Hypermarket
News agent and miscellaneous goods store
Other retail sale in non-specialized stores n.e.c.
Retail sale of food, beverages and tobacco in specialized stores

47211
47212

Retail sale of rice, flour, other grains and sugars

Retail sale of fresh or preserved vegetables and fruits

47213
47214
47215
47216
47217

Retail sale of dairy products and eggs

Retail sale of meat and meat products (including poultry)
Retail sale of fish, other seafood and products thereof
Retail sale of bakery products and sugar confectionery
Retail sale of mee, kuey teow, mee hoon, wantan skins and other food products made from flour
or soya
Retail sale of other food products n.e.c.
Retail sale of beer, wine and spirits
Retail sale of tea, coffee, soft drinks, mineral water and other beverages

47219
47221
47222
47230
47300

Retail sale of tobacco products in specialized store

Retail sale of automotive fuel in specialized stores
Retail sale of information and communications equipment in specialized stores

47411
47412
47413

Retail sale of computers, computer equipment and supplies

Retail sale of video game consoles and non-customized software
Retail sale of telecommunication equipment

47420

Retail sale of audio and video equipment in specialized store

Retail sale of other household equipment in specialized stores

47510
47520
47531
47532

Retail sale of textiles in specialized stores

Retail sale of construction materials, hardware, paints and glass
Retail sale of carpets and rugs
Retail sale of curtains and net curtains

47533
47591
47592
47593
47594
47595

Retail sale of wallpaper and floor coverings

Retail sale of household furniture
Retail sale of articles for lighting
Retail sale of household utensils and cutlery, crockery, glassware, chinaware and pottery
Retail sale of wood, cork goods and wickerwork goods
Retail sale of household appliances

47596
47597
47598

Retail sale of musical instruments and scores

Retail sale of security systems
Retail sale of household articles and equipment n.e.c.
Retail sale of cultural and recreation goods in specialized stores

47611
47612
47620
47631

Retail sale of office supplies and equipment

Retail sale of books, newspapers and stationary
Retail sale of musical records, audio tapes, compact discs , cassettes, video tapes, VCDs and
DVDs, blank tapes and discs
Retail sale of sports goods and equipments

47632
47633
47634
47635
47640

Retail sale of fishing equipment

Retail sale of camping goods
Retail sale of boats and equipments
Retail sale of bicycles and related parts and accessories
Retail sale of games and toys, made of all materials
LG : 17/29

Company Return Form Guidebook 2015

Self Assessment System

Retail sale of other goods in specialized stores

47711
47712
47713
47721

Retail sale of articles of clothing, articles of fur and clothing accessories

Retail sale of footwear
Retail sale of leather goods, accessories of leather and leather substitutes
Stores specialized in retail sale of pharmaceuticals, medical and orthopaedic goods

47722
47731
47732
47733
47734
47735

Stores specialized in retail sale of perfumery, cosmetic and toilet articles

Retail sale of photographic and precision equipment
Retail sale of watches and clocks
Retail sale of jewellery
Retail sale of flowers, plants, seeds, fertilizers
Retail sale of souvenirs, craftwork and religious articles

47736
47737
47738
47739
47741
47742

Retail sale of household fuel oil, cooking gas, coal and fuel wood
Retail sale of spectacles and other optical goods
Retail sale of aquarium fishes, pet animals and pet food
Other retail sale of new goods in specialized stores n.e.c.
Retail sale of second-hand books
Retail sale of second-hand electrical and electronic goods

47743
47744
47749

Retail sale of antiques

Activities of auctioning houses (retail)
Retail sale of second-hand goods n.e.c.
Retail sale via stalls and markets

47810
47820

Retail sale of food, beverages and tobacco products via stalls or markets
Retail sale of textiles, clothing and footwear via stalls or markets

47891
47892
47893
47894
47895

Retail sale of carpets and rugs via stalls or markets

Retail sale of books via stalls or markets
Retail sale of games and toys via stalls or markets
Retail sale of household appliances and consumer electronics via stall or markets
Retail sale of music and video recordings via stall or markets
Retail sale not in stores, stalls or markets

47911
47912
47913
47914
47991
47992

Retail sale of any kind of product by mail order

Retail sale of any kind of product over the Internet
Direct sale via television, radio and telephone
Internet retail auctions
Retail sale of any kind of product by direct sales or door-to-door sales persons
Retail sale of any kind of product through vending machines

47999

Other retail sale not in stores, stalls or markets n.e.c.

TRANSPORTATION AND STORAGE

LAND TRANSPORT AND TRANSPORT VIA PIPELINES
Transport via railways

49110
49120

Passenger transport by inter-urban railways

Freight transport by inter-urban, suburban and urban railways
Other land transport

49211
49212
49221
49222
49223

City bus services

Urban and suburban railway passenger transport service
Express bus services
Employees bus services
School bus services

49224
49225
49229
49230

Taxi operation and limousine services

Rental of cars with driver
Other passenger land transport n.e.c.
Freight transport by road
LG : 18/29

Company Return Form Guidebook 2015

Self Assessment System

49300

Transport via pipeline

WATER TRANSPORT
Sea and coastal water transport

50111
50112
50113

Operation of excursion, cruise or sightseeing boats

Operation of ferries, water taxis

50121
50122
50211
50212
50220

Rental of pleasure boats with crew for sea and coastal water transport
Transport of freight overseas and coastal waters, whether scheduled or not
Transport by towing or pushing of barges, oil rigs
Inland water transport
Transport of passenger via rivers, canals, lakes and other inland waterways
Rental of pleasure boats with crew for inland water transport
Transport of freight via rivers, canals, lakes and other inland waterways
AIR TRANSPORT
Passenger air transport

51101
51102
51103

Transport of passengers by air over regular routes and on regular schedules

Non-scheduled transport of passenger by air
Renting of air-transport equipment with operator for the purpose of passenger transportation
Freight air transport

51201
51202
51203

Transport freight by air over regular routes and on regular schedules

Non-scheduled transport of freight by air
Renting of air-transport equipment with operator for the purpose of freight transportation
WAREHOUSING AND SUPPORT ACTIVITIES FOR TRANSPORTATION
Warehousing and storage

52100

Warehousing and storage services

Support activities for transportation

52211
52212
52213
52214

Operation of terminal facilities

Towing and road side assistance
Operation of parking facilities for motor vehicles (parking lots)
Highway, bridge and tunnel operation services

52219
52221
52222
52229
52231
52232

Other service activities incidental to land transportation n.e.c.

Port, harbours and piers operation services
Vessel salvage and refloating services
Other service activities incidental to water transportation n.e.c.
Operation of terminal facilities
Airport and air-traffic-control activities

52233
52234
52239
52241
52249
52291

Ground service activities on airfields

Fire fighting and fire-prevention services at airports
Other service activities incidental to air transportation n.e.c.
Stevedoring services
Other cargo handling activities n.e.c.
Forwarding of freight

52292
52299

Brokerage for ship and aircraft space

Other transportation support activities n.e.c.
POSTAL AND COURIER ACTIVITIES

53100
53200

National postal services

Courier activities other than national post activities

ACCOMODATION AND FOOD SERVICE ACTIVITIES

ACCOMMODATION
Short term accommodation activities

55101
55102

Hotels and resort hotels

Motels
LG : 19/29

Company Return Form Guidebook 2015

Self Assessment System

55103
55104
55105
55106
55107

Apartment hotels
Chalets
Rest house/guest house
Bed and breakfast units
Hostels

55108
55109
55200
55900

Home stay
Other short term accommodation activities n.e.c.
Camping grounds, recreational vehicle parks and trailer parks
Other accommodation
FOOD AND BEVERAGE SERVICE ACTIVITIES
Restaurants and mobile food service activities

56101
56102
56103
56104
56105
56106

Restaurants and restaurant cum night clubs

Cafeterias/canteens
Fast-food restaurants
Ice cream truck vendors and parlours
Mobile food carts
Food stalls/hawkers

56107

Food or beverage, food and beverage preparation in market stalls/hawkers

Event catering and other food service activities

56210
56290

Event/food caterers
Other food service activities
Beverage serving activities

56301

Pubs, bars, discotheques, coffee houses, cocktail lounges and karaoke

56302
56303
56304
56309

Coffee shops
Drink stalls/hawkers
Mobile beverage
Others drinking places n.e.c.

INFORMATION AND COMMUNICATION

PUBLISHING ACTIVITIES
Publishing of books, periodicals and other publishing activities

58110
58120
58130
58190

Publishing of books, brochures and other publications

Publishing of mailing lists, telephone book, other directories
Publishing of newspapers, journals, magazines and periodicals in print or electronic form
Publishing of catalogues, photos, engraving and postcards, greeting cards, forms, posters,
reproduction of works of art, advertising material and other printed matter n.e.c.
Software publishing

58201
58202

Business and other applications

Computer games for all platforms

58203

Operating systems
MOTION PICTURE, VIDEO AND TELEVISION PROGRAMME PRODUCTION, SOUND
RECORDING AND MUSIC PUBLISHING ACTIVITIES
Motion picture, video and television programme activities

59110
59120
59130
59140
59200

Motion picture, video and television programme production activities

Motion picture, video and television programme post-production activities
Motion picture, video and television programme distribution activities
Motion picture projection activities
Sound recording and music publishing activities
PROGRAMMING AND BROADCASTING ACTIVITIES

60100
60200

Radio broadcasting
Television programming and broadcasting activities
TELECOMMUNICATIONS
Wired telecommunications activities
LG : 20/29

Company Return Form Guidebook 2015

Self Assessment System

61101
61102

Wired telecommunications services

Internet access providers by the operator of the wired infrastructure
Wireless telecommunications activities

61201
61202

Wireless telecommunications services

Internet access providers by the operator of the wireless infrastructure
Satellite telecommunications activities
Satellite telecommunications services
Other telecommunications activities
Provision of Internet access over networks between the client and the ISP not owned or controlled
by the ISP
Provision of telecommunications services over existing telecom connection
Telecommunications resellers
Provision of telecommunications services over existing telecom connections VOIP (Voice Over
Internet Protocol) provision
Provision of specialized telecommunications applications
Other telecommunications activities n.e.c.
COMPUTER PROGRAMMING, CONSULTANCY AND RELATED ACTIVITIES

61300
61901
61902
61903
61904
61905
61909
62010

Computer programming activities

62021
62022
62091
62099

Computer consultancy
Computer facilities management activities
Information Communication Technology (ICT) system security
Other information technology service activities n.e.c.
INFORMATION SERVICE ACTIVITIES
Data processing, hosting and related activities; web portals

63111

Activities of providing infrastructure for hosting, data processing services and related activities
Data processing activities
Web portals
Other information service activities

63112
63120
63910
63990

News syndicate and news agency activities

Other information service activities n.e.c.

FINANCIAL AND INSURANCE /TAKAFUL ACTIVITIES

FINANCIAL SERVICE ACTIVITIES, EXCEPT INSURANCE/TAKAFUL AND PENSION
FUNDING
Monetary intermediation

64110

Central banking

64191
64192
64193
64194
64195
64199

Commercial Banks
Islamic Banks
Offshore Banks
Investment Banks
Development financial institutions (with deposit taking functions)
Other monetary intermediation (with deposit taking functions) n.e.c.
Activities of holding companies
Trusts, funds and similar financial entities

64200
64301
64302
64303
64304

Venture capital companies

Unit trust fund excludes REITs
Property unit trust (REITs)
Other administration of trusts accounts

64309

Trusts, funds and similar financial entities n.e.c.

Other financial service activities, except insurance/takaful and pension funding activities

64910
64921
64922

Financial leasing activities

Development financial institutions (without deposit taking functions)
Credit card services
LG : 21/29

Company Return Form Guidebook 2015

Self Assessment System

64923
64924
64925
64929
64991

Licensed money lending activities

Pawnshops and pawnbrokers includes Ar-Rahnu
Co-operative with credits functions
Other credit granting n.e.c.
Factoring companies

64992
64993
64999

Representative office of foreign banks

Nominee companies
Other financial service activities, except insurance/takaful and pension funding n.e.c.
INSURANCE/TAKAFUL, REINSURANCE/RETAKAFUL AND PENSION FUNDING, EXCEPT
COMPULSORY SOCIAL SECURITY
Insurance/Takaful

65111
65112

Life insurance
Family takaful

65121
65122
65123
65124
65125

General insurance
General takaful
Composite insurance
Offshore insurance
Offshore takaful
Reinsurance/Retakaful

65201
65202
65203
65204
65205
65206

Life reinsurance
Family retakaful
General reinsurance
General retakaful
Composite retakaful
Offshore reinsurance

65207

Offshore retakaful
Pension and provident funding

65301
65302

66111
66112
66113
66114

Pension funding
Provident funding
ACTIVITIES AUXILIARY TO FINANCIAL SERVICE AND INSURANCE/TAKAFUL ACTIVITIES
Activities auxiliary to financial service activities, except insurance/takaful and pension
funding
Stock exchanges
Exchanges for commodity contracts
Securities exchange
Exchanges for commodity futures contracts

66119
66121
66122
66123
66124
66125

Administration of financial markets n.e.c.

Stock, share and bond brokers
Commodity brokers and dealers
Gold bullion dealers
Foreign exchange broker and dealers (Bureaux de change)
Money-changing services

66129
66191
66192
66199

Other financial and commodity futures brokers and dealers

Investment advisory services
Financial consultancy services
Activities auxiliary to finance n.e.c.
Activities auxiliary to insurance/takaful and pension funding

66211

Insurance adjusting service

66212
66221
66222

Takaful adjusting service

Insurance agents
Takaful agents
LG : 22/29

Company Return Form Guidebook 2015

Self Assessment System

66223
66224
66290

Insurance brokers
Takaful brokers
Other activities auxiliary to insurance, takaful and pension funding
Fund management activities

66301

Management of pension funds

66302
66303

Assets/portfolio management
Unit trust management companies

REAL ESTATE ACTIVITIES

Real estate activities with own or leased property

68101
68102
68103
68104

Buying, selling, renting and operating of self-owned or leased real estate residential buildings
Buying, selling, renting and operating of self-owned or leased real estate non-residential
buildings
Buying, selling, renting and operating of self-owned or leased real estate land
Development of building projects for own operation, i.e. for renting of space in these buildings

68109

Real estate activities with own or leased property n.e.c.

Real estate activities on a fee or contract basis

68201
68202
68203
68209

Activities of real estate agents and brokers for buying, selling and renting of real estate
Management of real estate on a fee or contract basis
Appraisal services for real estate
Real estate activities on a fee or contract basis n.e.c.

M
69100
69200
70100

PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES

Legal activities
Accounting, bookkeeping and auditing activities; tax consultancy
ACTIVITIES OF HEAD OFFICES, MANAGEMENT CONSULTANCY ACTIVITIES
Activities of head offices
Management consultancy activities

70201
70202
70203
70209

Business management consultancy services

Human resource consultancy services
Consultancy services in public relation and communications
Other management consultancy activities n.e.c
ARCHITECTURAL AND ENGINEERING ACTIVITIES, TECHNICAL TESTING AND ANALYSIS
Architectural and engineering activities and related technical consultancy

71101
71102
71103
71109

Architectural services
Engineering services
Land surveying services
Other architectural and engineering activities and related technical consultancy n.e.c.

71200

Technical testing and analysis

SCIENTIFIC RESEARCH AND DEVELOPMENT
Research and experimental development on natural sciences and engineering

72101
72102
72103
72104
72105

Research and development on natural sciences

Research and development on engineering and technology
Research and development on medical sciences
Research and development on biotechnology
Research and development on agricultural sciences

72106
72109

Research and development on Information Communication Technology (ICT)

Research and development on other natural science and engineering n.e.c.
Research and experimental development on social sciences and humanities

72201
72202

Research and development on social sciences

Research and development on humanities

72209

Research and development of other social sciences and humanities n.e.c.

LG : 23/29

Company Return Form Guidebook 2015

Self Assessment System

ADVERTISING AND MARKET RESEARCH

73100
73200

Advertising
Market research and public opinion polling
OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Specialized design activities

74101
74102
74103
74109

Activities of interior decorators

Services of graphic designers
Fashion design services
Specialized design activities n.e.c.
Photographic activities
Other professional, scientific and technical activities n.e.c.

74200
74901
74902
74903
74904

Translation and interpretation activities

Business brokerage activities
Security consulting
Activities of quantity surveyors

74905
74909
75000

Activities of consultants other than architecture, engineering and management consultants

Any other professional, scientific and technical activities n.e.c.
VETERINARY ACTIVITIES

ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES

RENTAL AND LEASING ACTIVITIES
Rental and leasing of motor vehicles

77101
77102

Renting and operational leasing of passenger cars (without driver)

Renting and operational leasing of trucks, utility trailers and recreational vehicles
Rental and leasing of personal and household goods

77211
77212
77213

Renting and leasing of pleasure boats, canoes, sailboats

Renting and leasing of bicycles
Renting and leasing of beach chairs and umbrellas

77219
77220
77291
77292
77293
77294
77295
77296

Renting and leasing of other sports equipment n.e.c.

Renting of video tapes, records, CDs, DVDs
Renting and leasing of textiles, wearing apparel and footwear
Renting and leasing of furniture, pottery and glass, kitchen and tableware, electrical appliances
and house wares
Renting and leasing of jewellery, musical instruments, scenery and costumes
Renting and leasing of books, journals and magazines
Renting and leasing of machinery and equipment used by amateurs or as a hobby
Renting of flowers and plants

77297
77299

Renting and leasing of electronic equipment for household use

Renting and leasing of other personal and household goods n.e.c.

77307
77309

Rental and leasing of other machinery, equipment and tangible goods

Renting and operational leasing, without operator, of other machinery and equipment that are
generally used as capital goods by industries
Renting and operational leasing of land-transport equipment (other than motor vehicles) without
drivers
Renting and operational leasing of water-transport equipment without operator
Renting and operational leasing of air transport equipment without operator
Renting and operational leasing of agricultural and forestry machinery and equipment without
operator
Renting and operational leasing of construction and civil-engineering machinery and equipment
without operator
Rental and operational leasing of office machinery and equipment without operator
Renting and leasing of other machinery, equipment and tangible goods n.e.c.

77400

Leasing of intellectual property and similar products, except copyrighted works

77301
77302
77303
77304
77305
77306

LG : 24/29

Company Return Form Guidebook 2015

78100
78200
78300

79110

Self Assessment System

EMPLOYMENT ACTIVITIES
Activities of employment placement agencies
Temporary employment agency activities
Other human resources provision
Provision of human resources for client businesses
TRAVEL AGENCY, TOUR OPERATOR, RESERVATION SERVICE AND RELATED
ACTIVITIES
Travel agency activities

79120
79900

Tour operator activities

Other reservation service and related activities
SECURITY AND INVESTIGATION ACTIVITIES

80100
80200
80300

Private security activities

Security systems service activities
Investigation and detective activities
SERVICES TO BUILDING AND LANDSCAPE ACTIVITIES
Combined facilities support activities
Cleaning activities

81100
81210
81291
81292

General cleaning of buildings

Cleaning of buildings of all types
Swimming pool cleaning and maintenance services

81293
81294
81295
81296
81297
81299

Cleaning of industrial machinery

Cleaning of trains, buses, planes
Cleaning of pest control services not in connection with agriculture
Disinfecting and exterminating activities
Cleaning of sea tankers
Other building and industrial cleaning activities, n.e.c.
Landscape care and maintenance service activities
OFFICE ADMINISTRATIVE, OFFICE SUPPORT AND OTHER BUSINESS SUPPORT
ACTIVITIES
Office administrative and support activities

81300

82110
82191
82192
82193
82194

Combined office administrative service activities

Document preparation, editing and/or proofreading
Typing, word processing or desktop publishing
Secretarial support services
Transcription of documents and other secretarial services

82195
82196
82199
82200

Provision of mailbox rental and other postal and mailing services

Photocopying, duplicating, blueprinting
Photocopying, document preparation and other specialized office support activities n.e.c.
Activities of call centres
Organization of conventions and trade shows

82301

Organization, promotions and/or management of event

82302

Meeting, incentive, convention, exhibition (MICE)

Business support service activities n.e.c.

82910
82920

Activities of collection agencies and credit bureaus

Packaging activities on a fee or contract basis, whether or not these involve an automated
process
Other business support service activities n.e.c.

82990

PUBLIC ADMINISTRATION AND DEFENCE, COMPULSORY SOCIAL

ACTIVITIES
Administration of the State and the economic and social policy of the community

84111

General (overall) public administration activities

84112

Ancillary service activities for the government as a whole

LG : 25/29

Company Return Form Guidebook 2015

Self Assessment System

84121
84122
84123
84124
84125

Administrative educational services

Administrative health care services
Administrative housing and local government services
Administrative recreational, cultural, arts and sports services
Administrative religious affairs services

84126
84129
84131
84132
84133
84134
84135

Administrative welfare services

Other community and social affairs services
Domestic and international trade affairs
Agriculture and rural development affairs
Primary industries affairs
Public works affairs
Transport affairs

84136
84137
84138
84139

Energy, telecommunication and postal affairs

Tourism affairs
Human resource affairs
Other regulation of and contribution to more efficient operation of businesses n.e.c.
Provision of services to the community as a whole

84210

Foreign affairs

84220
84231
84232
84233
84234
84235

Military and civil defence services

Police service
Prison service
Immigration service
National registration service
Judiciary and legal service

84236
84239
84300

Firefighting and fire prevention

Other public order and safety affairs related services
Compulsory social security activities e.g. SOCSO

EDUCATION
Pre-primary and primary education

85101

Pre-primary education (Public)

85102
85103
85104

Pre-primary education (Private)

Primary education (Public)
Primary education (Private)
Secondary education

85211
85212

General school secondary education (Public)

General school secondary education (Private)

85221
85222

Technical and vocational education below the level of higher education (Public)
Technical and vocational education below the level of higher education (Private)
Higher education

85301
85302

College and university education (Public)

College and university education (Private)
Other education

85411
85412
85419
85421
85429
85491

Sports instruction
Martial arts instruction
Any other sports and recreation education n.e.c
Music and dancing school
Any other cultural education n.e.c.
Tuition centre

85492
85493
85494

Driving school
Religious instruction
Computer training
LG : 26/29

Company Return Form Guidebook 2015

Self Assessment System

85499

Others education n.e.c

Education support services

85500

Educational support services for provision of non-instructional services

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

HUMAN HEALTH ACTIVITIES
Hospital activities

86101
86102

Hospital activities
Maternity home services (outside hospital)
Medical and dental practice activities

86201
86202

General medical services

Specialized medical services

86203

Dental services
Other human health activities

86901
86902
86903
86904

Dialysis Centres
Medical laboratories
Physiotherapy and occupational therapy service
Acupuncture services

86905
86906
86909

Herbalist and homeopathy services

Ambulance services
Other human health services n.e.c.
RESIDENTIAL CARE ACTIVITIES
Residential nursing care facilities

87101

Homes for the elderly with nursing care

87102
87103

Nursing homes
Palliative or hospices
Residential care activities for mental retardation, mental health and substance abuse

87201
87209
87300

Drug rehabilitation centres

Other residential care activities for mental retardation n.e.c.
Residential care activities for the elderly and disabled
Other residential care activities

87901
87902
87909

Orphanages
Welfare homes services
Other residential care activities n.e.c.
SOCIAL WORK ACTIVITIES WITHOUT ACCOMODATION
Social work activities without accommodation for the elderly and disabled

88101
88109

Day-care activities for the elderly or for handicapped adults

Others social work activities without accommodation for the elderly and disabled
Other social work activities without accommodation n.e.c.

88901
88902
88909

Counselling service
Child day-care activities
Other social work activities without accommodation n.e.c.

ARTS, ENTERTAINMENT AND RECREATION

CREATIVE, ARTS AND ENTERTAINMENT ACTIVITIES

90001
90002
90003
90004

Theatrical producer, singer group band and orchestra entertainment services

Operation of concert and theatre halls and other arts facilities
Activities of sculptors, painters, cartoonists, engravers, etchers
Activities of individual writers, for all subjects

90005
90006
90007
90009

Activities of independent journalists

Restoring of works of art such as painting
Activities of producers or entrepreneurs of arts live events, with or without facilities
Creative, arts and entertainment activities n.e.c.
LG : 27/29

Company Return Form Guidebook 2015

Self Assessment System

LIBRARIES, ARCHIVES, MUSEUMS AND OTHER CULTURAL ACTIVITIES

91011
91012
91021
91022

Documentation and information activities of libraries of all kinds

Stock photo libraries and services
Operation of museums of all kinds
Operation of historical sites and buildings

91031
91032
92000

Operation of botanical and zoological gardens

Operation of nature reserves, including wildlife preservation
GAMBLING AND BETTING ACTIVITIES
SPORTS ACTIVITIES AND AMUSEMENT AND RECREATION ACTIVITIES
Sports activities

93111

Football, hockey, cricket, baseball, badminton, futsal, paintball

93112
93113
93114
93115
93116
93117

Racetracks for auto

Equestrian clubs
Swimming pools and stadiums, ice-skating arenas
Track and field stadium
Golf courses
Bowling centre

93118
93119

Fitness centres
Organization and operation of outdoor or indoor sports events for professionals or amateurs by
organizations with own facilities
The operation of sports clubs such as football club, bowling club, swimming club
Activities of producers or promoters of sports events, with or without facilities
Activities of sports leagues and regulating bodies
Activities of related to promotion of sporting events
Other sports activities n.e.c.
Other amusement and recreation activities

93120
93191
93192
93193
93199
93210
93291
93292
93293
93294
93295
93296
93297

Activities of amusement parks and theme parks

Activities of recreation parks and beaches
Operation of recreational transport facilities
Renting of leisure and pleasure equipment as an integral part of recreational facilities
Operation of fairs and shows of a recreational nature
Operation of discotheques and dance floors
Activities of producers or entrepreneurs of live events other than arts or sports events, with or
without facilities
Cyber Caf/Internet Centre

93299

Any other amusement and recreation activities n.e.c.

OTHER SERVICE ACTIVITIES

ACTIVITIES OF MEMBERSHIP ORGANIZATIONS
Activities of business, employers and professional membership organizations

94110
94120
94200
94910
94920
94990

Activities of business and employers membership organizations

Activities of professional membership organizations
Activities of trade unions
Activities of other membership organizations
Activities of religious organizations
Activities of political organizations
Activities of other membership organizations n.e.c.
REPAIR OF COMPUTERS AND PERSONAL AND HOUSEHOLD GOODS
Repair of computers and communication equipment

95111
95112
95113
95121

Repair of electronic equipment

Repair and maintenance of computer terminals
Repair and maintenance of hand-held computers (PDA's)
Repair and maintenance of cordless telephones
LG : 28/29

Company Return Form Guidebook 2015

95122
95123
95124
95125
95126

Self Assessment System

Repair and maintenance of cellular phones

Repair and maintenance of carrier equipment modems
Repair and maintenance of fax machines
Repair and maintenance of communications transmission equipment
Repair and maintenance of two-way radios

95127

Repair and maintenance of commercial TV and video cameras

Repair of personal and household goods

95211
95212
95213
95214

Repair and maintenance of television, radio receivers

Repair and maintenance of VCR/DVD/VCD
Repair and maintenance of CD players
Repair and maintenance of household-type video cameras

95221
95222
95230
95240
95291
95292

Repair and servicing of household appliances

Repair and servicing of home and garden equipment
Repair of footwear and leather goods
Repair of furniture and home furnishings
Repair of bicycles
Repair and alteration of clothing

95293
95294
95295
95296
95299

Repair and alteration of jewellery

Repair of watches, clocks and their parts
Repair of sporting goods
Repair of musical instruments
Repair of other personal and household goods n.e.c.
OTHER PERSONAL SERVICE ACTIVITIES

96011
96012
96013
96014
96020

Laundering and dry-cleaning, pressing

Carpet and rug shampooing, and drapery and curtain cleaning, whether on clients' premises or not
Provision of linens, work uniforms and related items by laundries
Diaper supply services
Hairdressing and other beauty treatment

96031
96032
96033
96034
96035
96091

Preparing the dead for burial or cremation and embalming and morticians' services
Providing burial or cremation services
Rental of equipped space in funeral parlours
Rental or sale of graves
Maintenance of graves and mausoleums
Activities of sauna, steam baths, massage salons

96092
96093
96094
96095
96096
96097

Astrological and spiritualists' activities

Social activities such as escort services, dating services, services of marriage bureaux
Pet care services
Genealogical organizations
Shoe shiners, porters, valet car parkers
Concession operation of coin-operated personal service machines

96099

Other service activities n.e.c.

97000

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED

GOODS- AND SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR
OWN USE
Activities of households as employers of domestic personnel
Undifferentiated goods-and services-producing activities of private households for own use

98100

Undifferentiated goods-producing activities of private households for own use

98200

Undifferentiated service-producing activities of private households for own use

U
99000

NOTE:

ACTIVITIES OF EXTRATERRITORIAL ORGANIZATIONS AND BODIES

Activities of extraterritorial organization and bodies

n.e.c. - not elsewhere classified

LG : 29/29

Company Return Form Guidebook 2015

APPENDIX H:

Self Assessment System

DIRECTOR GENERALS PUBLIC RULINGS

Subject of Public Ruling

No.

Issued/
Updated

1/2000

Basis Period for a Non-Business Source

01/03/2000

30/12/2000

1/2001

Ownership of Plant and Machinery for the Purpose

of Claiming Capital Allowances

18/01/2001

(superseded by Public Ruling No. 5/2014)

2/2001
3/2001 &
Addendum
4/2001
5/2001

Computation of Initial & Annual Allowances in

respect of Plant & Machinery
Appeal against an Assessment
(superseded by Public Ruling No. 3/2012)

2/2002

Allowable Pre-operational And Pre-commencement of Business

Expenses For Companies

08/07/2002

(refer to Public Ruling No. 2/2010 with effect from year of assessment 2010)

1/2003 &
Addendum
2/2003

Tax Treatment relating to Leave Passage

Key-Man Insurance

05/08/2003 &
23/08/2007
30/12/2003

LH : 1/4

Compliance
Yes No

Company Return Form Guidebook 2015

Subject of Public Ruling

No.
1/2004

Self Assessment System

Income from Letting of Real Property

Issued/
Updated
30/06/2004

(refer to Public Ruling No. 4/2011 with effect from year of assessment 2011)

2/2004,
Addendum,
Second Addendum,
Third Addendum &
Fourth Addendum
3/2004 &
Addendum
4/2004

Benefits-In-Kind
(replaced by Public Ruling No. 3/2013)

Entertainment Expense
(refer to Public Ruling No. 3/2008 with effect from year of assessment 2008)

Employee Share Option Scheme Benefit

08/11/2004,
20/05/2005,
17/01/2006,
17/04/2009 &
19/04/2010
08/11/2004 &
23/08/2007
09/12/2004

(replaced by Public Ruling No. 11/2012)

5/2004 &
Addendum
1/2005

Double Deduction Incentive on Research Expenditure

Computation of Total Income for Individual

30/12/2004 &
03/04/2008
05/02/2005

2/2005,
Addendum &
Second Addendum

Computation of Income Tax Payable by a Resident Individual

06/06/2005,
06/07/2006 &
03/01/2008

3/2005 &
Addendum

Living Accommodation Benefit Provided for the Employee

by the Employer

11/08/2005 &
05/02/2009

Withholding Tax on Special Classes of Income

12/09/2005,
30/11/2007 &
04/01/2010

4/2005,
Addendum &
Second Addendum
5/2005

(replaced by Public Ruling No. 1/2014)

Deduction for Loss of Cash and Treatment of Recoveries

14/11/2005

(replaced by Public Ruling No. 4/2012)

6/2005 &
Addendum
1/2006,
Addendum,
Second Addendum &
Third Addendum

Trade Association

08/12/2005 &
01/07/2009

Perquisites from Employment

17/01/2006,
30/08/2007,
25/02/2009 &
30/07/2009

(replaced by Public Ruling No. 2/2013)

2/2006

Tax Borne by Employers

17/01/2006

3/2006

Property Development & Construction Contracts

13/03/2006

(superseded by Public Ruling No. 1/2009 & 2/2009)

4/2006

Valuation of Stock In Trade and Work In Progress

Part I

31/05/2006

5/2006

Professional Indemnity Insurance

31/05/2006

(refer to Public Ruling No. 3/2009 with effect from year of assessment 2008)

6/2006

Tax Treatment of Legal and Professional Expenses

06/07/2006

1/2008

Special Allowances for Small Value Assets

27/03/2008

(superseded by Public Ruling No. 10/2014)

2/2008

Reinvestment Allowance

03/04/2008

(superseded by Public Ruling No. 6/2012)

3/2008

Entertainment Expense

22/10/2008

(refer to Public Ruling No. 3/2004 prior to year of assessment 2008)

1/2009

Property Development

22/05/2009

(supersedes Public Ruling No. 3/2006)

2/2009

Construction Contracts

22/05/2009

(supersedes Public Ruling No. 3/2006)

3/2009

Professional Indemnity Insurance

(refer to Public Ruling No. 5/2006 prior to year of assessment 2008)

LH : 2/4

30/07/2009

Compliance
Yes No

Company Return Form Guidebook 2015

Self Assessment System

Subject of Public Ruling

No.

Issued/
Updated

1/2010

Withholding Tax on Income under Paragraph 4(f)

19/04/2010

2/2010

Allowable Pre-operational and Pre-commencement of Business

Expenses
(superseded by Public Ruling No. 11/2013)

03/06/2010

1/2011

Taxation of Malaysia Employees Seconded Overseas

07/02/2011

2/2011

Interest Expense and Interest Restriction

07/02/2011

3/2011

Investment Holding Company

10/03/2011

4/2011

Income from Letting of Real Property

(refer to Public Ruling No.1/2004 prior to year of assessment 2011)

10/03/2011

5/2011

Residence Status of Companies and Bodies of Persons

16/05/2011

6/2011

Residence Status of Individuals

16/05/2011

7/2011

Notification of Change in Accounting Period of a Company /

Trust Body / Co-operative Society

23/08/2011

8/2011

Foreign Nationals Working in Malaysia - Tax Treatment

16/11/2011

9/2011

Co-operative Society

16/11/2011

10/2011

Gratuity

05/12/2011

(superseded by Public Ruling No. 8/2013)

11/2011

Bilateral Credit and Unilateral Credit

20/12/2011

12/2011

Tax Exemption on Employment Income of Non-Citizen Individuals

Working for Certain Companies in Malaysia

20/12/2011

1/2012

Compensation for Loss of Employment

27/01/2012

2/2012

Foreign Nationals Working in Malaysia - Tax Treaty Relief

03/05/2012

3/2012

Appeal against an Assessment

04/05/2012

(supersedes Public Ruling No. 3/2001 & its Addendum)

4/2012

Deduction for Loss of Cash and Treatment of Recoveries

01/06/2012

(supersedes Public Ruling No. 5/2005)

5/2012

Clubs, Associations or Similar Institutions

25/06/2012

(replaced by Public Ruling No. 1/2015)

6/2012

Reinvestment Allowance

12/10/2012

(supersedes Public Ruling No. 2/2008)

7/2012

Taxation of Unit Holdersof Real Estate Investment Trusts /

Property Trust Funds

29/10/2012

8/2012

Real Estate Investment Trusts / Property Trust Funds

- An Overview

02/11/2012

9/2012

Taxation of Real Estate Investment Trusts / Property Trust Funds

26/11/2012

10/2012

Tax Treatment of Malaysian Ship

13/12/2012

Employee Share Option Scheme Benefit

13/12/2012

11/2012

(supersedes Public Ruling No. 4/2004)

12/2012

Share Scheme Benefit for Cross Border Employees

LH : 3/4

24/12/2012

Compliance
Yes No

Company Return Form Guidebook 2015

Subject of Public Ruling

No.
1/2013

Self Assessment System

Deductions for Promotion of Exports

Issued/
Updated
04/02/2013

[Paragraph 6.2.1(c) amended on 29/12/2014]

2/2013

Perquisites from Employment

28/02/2013

(supersedes Public Ruling No. 1/2006 and its Addenda)

3/2013

Benefits In Kind

15/03/2013

(supersedes Public Ruling No. 2/2004 and its Addenda)

4/2013

Accelerated Capital Allowance

15/04/2013

5/2013

Taxation of Unit Holders of Unit Trust Funds

23/05/2013

6/2013

Unit Trust Funds Part II - Taxation of Unit Trusts

23/05/2013

(superseded by Public Ruling No. 7/2014)

7/2013

Unit Trust Funds Part I - An Overview

28/05/2013

8/2013

Gratuity

25/06/2013

(supersedes Public Ruling No. 10/2011)

9/2013

Special Deduction for Expenditure on Treasury Shares

27/06/2013

10/2013

Taxation of Business Trust

03/07/2013

11/2013

Pre-operational Business Expenditure

18/11/2013

(supersedes Public Ruling No. 2/2010)

12/2013

Rescuing Contractor and Developer

17/12/2013

1/2014

Withholding Tax on Special Classes of Income

23/01/2014

(supersedes Public Ruling No. 4/2005 and its Addenda)

2/2014

Taxation Of Inventors On Income From Foreign Fund

Management Company

28/04/2014

3/2014

Taxation Of Limited Liability Partnership

09/05/2014

4/2014

Deferred Annuity

24/06/2014

5/2014

Ownership and Use of Asset for the Purpose of Claiming

Capital Allowances

27/06/2014

(supersedes Public Ruling No. 1/2001)

6/2014
7/2014

Taxation of Foreign Fund Management Company

04/09/2014

Unit Trust Funds Part II - Taxation of Unit Trusts

04/11/2014

(supersedes Public Ruling No. 6/2013)

8/2014

Basis Period of a Company, Limited Liability Partnership, Trust

Body and Co-operative Society

01/12/2014

(supersedes Public Ruling No. 5/2001 & 7/2001)

9/2014

Private Retirement Scheme

24/12/2014

10/2014

Special Allowances for Small Value Assets

31/12/2014

(supersedes Public Ruling No. 1/2008)

11/2014

Forest Allowances and Expenses relating to Timber Extraction

31/12/2014

12/2014

Qualifying Plant and Machinery for Claiming Capital Allowances

31/12/2014

1/2015

Club, Association or Similar Institution

12/01/2015

(replaces Public Ruling No. 5/2012)

LH : 4/4

Compliance
Yes No

Company Return Form Guidebook 2015

Self Assessment System

APPENDIX I:
LIST OF GUIDELINES AND APPLICATION FORMS FOR INCENTIVE CLAIM

List of Guidelines and Application Forms

Subject of Guideline

Reference No.
of LHDNM Guideline

Reference No.
of Application Form

Guideline for claiming double deduction

on research expenditure under section
34B ITA 1967

LHDN.
01/35/(S)/42/51/286-18

Form DD2/1995(Pin.2)

Guideline relating to the claim on

Reinvestment Allowance (RA) for qualifying
projects under Schedule 7 A ITA 1967

EPS/PP/1/1997
and
KCP 1998/1

Guideline for claiming tax deduction

for donations made to individuals suffering
from chronic / serious diseases
(refer to Lampiran A on the types of chronic
/ serious diseases which can be considered
for the purpose of subsection 44(6) ITA
1967)

Guidelines for claiming deductions for

promotion of export of higher education
under Income Tax (Deduction for Promotion
of Export of Higher Education)
(i) Rules 2001 - P.U.(A) 185/2001; and
(ii) (Amendment) Rules 2003 - P.U.(A)
261/2003

Guideline on application for deduction

under paragraph 34(6)(h) of ITA 1967 for
the purpose of income tax computation

CR(8.09)681/2-61(SJ.18)
VOL.6 (20)

LAMPIRAN I
LAMPIRAN II &
LAMPIRAN III

Guideline on application for deduction

under paragraph 34(6)(ha) of ITA 1967 for
the purpose of income tax computation

CR(8.09)681/2-61(SJ.18)
VOL.6 (SK.27)(4)

LAMPIRAN I &
LAMPIRAN II

Application form downloadable from LHDNM Official Portal

LHDN/BT/RA/2005

LAMPIRAN B

LHDN/BT/GP/POE/HE/2004 LHDN/BT/DD/POE/HE/2004

L I : 1/3

Company Return Form Guidebook 2015

Self Assessment System

II . List of Government Gazettes / Public Rulings and Application Forms

Type of Application

Reference No.
of Application Form

Application for an approved research project and claim for double

deduction on research expenditure under section 34A ITA 1967
- Public Ruling No. 5/2004 (Issued on 31/12/2004)

Borang 1 (Sek 34 A ACP 1967)

and
Borang 2 (Sek 34 A ACP 1967)

Claim for further deduction under Income Tax (Deductions for

Overseas Expenses for Promotion of Tourism):
(i) Rules 1991
- P.U.(A) 412/1991; and
(ii) (Amendment) Rules 2003 - P.U.(A) 263/2003

LHDN/BT/DD/POT/2003-1

Claim for deduction under Income Tax (Deductions for Approved

Training) Rules 1992
- P.U.(A) 61/1992

LHDN/Latihan/92

Claim for allowance under Income Tax (Allowance for Increased

Exports):
(i) Rules 1999
- P.U.(A) 128/1999; and
(ii) (Amendment) Rules 2003 - P.U.(A) 309/2003

LHDN/BT/EX/AIE/2003-1

Claim for further deduction under Income Tax (Deductions for

Promotion of Export of Services):
(i) Rules 1999
- P.U.(A) 193/1999;
(ii) Rules 2002
- P.U.(A) 114/2002; and
(iii) (Amendment) Rules 2003 - P.U.(A) 262/2003

LHDN/BT/DD/POE/S/2003-1

Claim for exemption of income for value of increased export of

services under Income Tax (Exemption):
(i) (No.2) Order 2001 - P.U.(A) 154/2001;
(ii) (No.9) Order 2002 - P.U.(A) 57/2002; and
(iii) (Amendment) Order 2006 - P.U.(A) 275/2006

LHDN/BT/EX/AIES/2003-1Pin2007

Claim for further deduction under Income Tax (Deductions for

Advertising Expenditure on Malaysian Brand Name Goods) Rules
2002:
(i) 2002
- P.U.(A) 62/2002; and
(ii) (Pindaan) 2007
- P.U.(A) 171/2007

LHDN/BT/DD/BNG/2003-1

Claim for double deduction under Income Tax (Deduction for

Promotion of Export of Professional Services) Rules 2003:
(i) 2003
- P.U.(A) 124/2003
(ii) (Amendment) Rules 2005 - P.U.(A) 270/2005

LHDN/BT/DD/POE/PS/2003-1

Claim for exemption of income for value of increased export of

services under Income Tax (Exemption) (No. 17) Order 2005 P.U.(A) 158/2005

LHDN/BT/EX/SI/2005

LI : 2/3

Company Return Form Guidebook 2015

Self Assessment System

Type of Application

Reference No.
of Application Form

10. Claim on deduction for promotion of exports under the following Income
Tax Rules:(i) (Promotion of Exports) (Amendment) 2001 - P.U.(A) 170/2001
(ii) (Deduction for Promotion of Exports) 2002 - P.U.(A) 115/2002
(iii) (Deduction for Promotion of Exports)
(No. 2) 2002
- P.U.(A) 116/2002
(iv) (Deduction for Promotion of Exports)
(No. 2) (Amendment) 2002
- P.U.(A) 355/2002
(v) (Deduction for Promotion of Exports)
(No. 3) (Amendment) 2002
- P.U.(A) 117/2002
(vi) (Promotion of Exports) (Amendment) 2003 - P.U.(A) 267/2003
(vii) (Deduction for Promotion of Exports) 2007 - P.U.(A) 14/2007
Refer to Public Ruling No. 1/2013 at the LHDNM Official Portal.

L I : 3/3

Further deduction for

promotion of exports LHDN/BT/DD/POE/2003

Further deduction for

professional fees on
packaging design LHDN/BT/DD/POE/PD/
2003-1

Single deduction for

promotion of exports LHDN/BT/SD/POE/2003

Company Return Form Guidebook 2015

APPENDIX J:

Code

Self Assessment System

CODES FOR INCOME EXEMPTED FROM INCOME TAX

Type Of Tax Exempt Income

Reference

501

Foreign income remittances

Paragraph 28 Schedule 6 of
Income Tax Act (ITA) 1967

502

Pioneer income / Portion of pioneer income

Promotion Of Investments Act (PIA) 1986

503

Exempt income from approved service projects

Section 127 of ITA 1967

504

Exempt income under subsection 60A(2)

ITA 1967

505

Exempt income under subsection 60B(2)

ITA 1967

506

Income of Venture Capital Company

P.U.(A) 75/2005, P.U.(A) 420/2006 &

P.U. (A) 159/2009

507

Income of Venture Capital Management Company

P.U.(A) 77/2005

508

Income of Operational Headquarters Company

P.U.(A) 307/2005

509

Exempt income of International Procurement Company

P.U.(A) 309/2005

510

Exempt income of Regional Distribution Company

P.U.(A) 308/2005

511

Income of Foreign Fund Management Company

Section 60G of ITA 1967

512

Income of Closed-end Fund Company

Section 60H of ITA 1967

513

P.U.(A) 152/2003

519

Exempt income from the provision of chartering services of luxury

yachts

P.U.(A) 209/2002

520

Income from approved food production projects

P.U.(A) 51/2006 & P.U. (A) 166/2011

521

Income of conference promoter in Malaysia

P.U.(A) 500/2000

522

Income of BioNexus status company

P.U.(A) 371/2007

523

Income from branches / investee companies established by banks

outside Malaysia

P.U.(A) 278/2007

524

Income from Islamic banking and takaful business transacted in

international currencies

P.U.(A) 154/2007

525

Income from business of providing Islamic fund management services

to foreign and local investors in Malaysia

P.U.(A) 199/2007 &P.U.(A) 255/2008

526

Income exempted under subsection 60AA(22)

ITA 1967

527

Income from regulated activity relating to a business of dealing in sukuk

P.U.(A) 393/2008

528

Income from regulated activity of dealing in securities and advising on

corporate finance relating to the arranging, underwriting and distributing
of sukuk

P.U.(A) 394/2008

529

Income of an Iskandar Development Region developer / development

manager

P.U.(A) 417/2007

530

Income of an IDR-status (Iskandar Development Region) company

P.U.(A) 418/2007

LJ : 1/2

Company Return Form Guidebook 2015

Code

Self Assessment System

Type Of Tax Exempt Income

Reference

531

Income from new branch of company / investee company which carries

out insurance / takaful business and is located outside Malaysia

P.U. (A) 411/2009

532

Income in respect of qualifying expenditure for the purpose of obtaining

a green building index certificate

P.U. (A) 325/2011

[P.U. (A) 414/2009 is revoked]

533

Income from a consolidation of management project (smallholding and

idle land)

P.U.(A) 415/2009

534

Income from healthcare services business given to foreign clients

P.U.(A) 412/2009

535

Income from a business in relation to the carrying on a

commercialisation project

P.U.(A) 294/2013

LJ : 2/2

Tenants Motion To Stay Summary Eviction Fillable
No ratings yet
Tenants Motion To Stay Summary Eviction Fillable
2 pages
Stochastic Local Volatility
No ratings yet
Stochastic Local Volatility
12 pages
Sworn Statement in Support of A Small Claims Case
100% (2)
Sworn Statement in Support of A Small Claims Case
3 pages
Assisted Living Business Plan Guidebook
75% (4)
Assisted Living Business Plan Guidebook
90 pages
SampleRF Guidebook C2014 2 PDF
No ratings yet
SampleRF Guidebook C2014 2 PDF
193 pages
SampleRF Guidebook C2019 2 PDF
No ratings yet
SampleRF Guidebook C2019 2 PDF
174 pages
ITR 4 Sugam Form For Assessment Year 2018 19
No ratings yet
ITR 4 Sugam Form For Assessment Year 2018 19
9 pages
Acknowledgement Number 795067250081121: Indian Income Tax Return
No ratings yet
Acknowledgement Number 795067250081121: Indian Income Tax Return
9 pages
ITR-4 Notified Form AY 2021-22-0
No ratings yet
ITR-4 Notified Form AY 2021-22-0
5 pages
ITR-4 Filing Guide
No ratings yet
ITR-4 Filing Guide
5 pages
Form Itr-4 Sugam
No ratings yet
Form Itr-4 Sugam
9 pages
Itr 4 - Indian Income Tax Return
No ratings yet
Itr 4 - Indian Income Tax Return
8 pages
Income Tax Return for Small Businesses
No ratings yet
Income Tax Return for Small Businesses
8 pages
ITR-3 Indian Income Tax Return: Part A-GEN
No ratings yet
ITR-3 Indian Income Tax Return: Part A-GEN
7 pages
Form PDF 340519100221221AVTPC0987C
No ratings yet
Form PDF 340519100221221AVTPC0987C
8 pages
Form PDF 517816340310322
No ratings yet
Form PDF 517816340310322
8 pages
Form - PDF - 867192860221220 2
No ratings yet
Form - PDF - 867192860221220 2
10 pages
Itr4 English
No ratings yet
Itr4 English
6 pages
Itr - Ay 2021 22
No ratings yet
Itr - Ay 2021 22
8 pages
Form PDF 574354570310322
No ratings yet
Form PDF 574354570310322
9 pages
LLP Tax Form Guide 2022
No ratings yet
LLP Tax Form Guide 2022
19 pages
Return
No ratings yet
Return
6 pages
Form PDF 688428240311221
No ratings yet
Form PDF 688428240311221
10 pages
Sugam 23-24
No ratings yet
Sugam 23-24
10 pages
2019 07 14 10 35 27 380 - Ahapc9562c - 2018
No ratings yet
2019 07 14 10 35 27 380 - Ahapc9562c - 2018
8 pages
Form PDF 464267690290322
No ratings yet
Form PDF 464267690290322
8 pages
Income Tax Rules, 2023.all Amendments
No ratings yet
Income Tax Rules, 2023.all Amendments
302 pages
Itr-2 Indian Income Tax Return: (For Individuals and Hufs Not Having Income From Business or Profession) Assessment Year
No ratings yet
Itr-2 Indian Income Tax Return: (For Individuals and Hufs Not Having Income From Business or Profession) Assessment Year
7 pages
ITR4 Preview 21-22
No ratings yet
ITR4 Preview 21-22
10 pages
Form PDF 231557710180222
No ratings yet
Form PDF 231557710180222
9 pages
LHDN Form 1
No ratings yet
LHDN Form 1
28 pages
114 (1) Return For Income Filed Voluntarily
No ratings yet
114 (1) Return For Income Filed Voluntarily
6 pages
Form PDF 634490090270522
No ratings yet
Form PDF 634490090270522
6 pages
Ganesh Itr 2024-25
No ratings yet
Ganesh Itr 2024-25
9 pages
Form PDF 267788830310818
No ratings yet
Form PDF 267788830310818
9 pages
Itr 1 Form 2025-26
No ratings yet
Itr 1 Form 2025-26
4 pages
Form PDF 713457630311221
No ratings yet
Form PDF 713457630311221
8 pages
ITR-4 Filing Guide for Small Businesses
No ratings yet
ITR-4 Filing Guide for Small Businesses
8 pages
Income Tax Return Format
No ratings yet
Income Tax Return Format
14 pages
Income Tax Return for Residents
No ratings yet
Income Tax Return for Residents
10 pages
Lembaga Hasil Dalam Negeri Malaysia Amended Return Form of An Individual Amended Return Form
No ratings yet
Lembaga Hasil Dalam Negeri Malaysia Amended Return Form of An Individual Amended Return Form
4 pages
ITR-3 Indian Income Tax Return: Part A-GEN
No ratings yet
ITR-3 Indian Income Tax Return: Part A-GEN
8 pages
Form PDF 465757040271221
No ratings yet
Form PDF 465757040271221
8 pages
Kadam Itr Form 17-18
No ratings yet
Kadam Itr Form 17-18
8 pages
2020 07 17 19 28 56 595 - DGPPM6958H - 2018
No ratings yet
2020 07 17 19 28 56 595 - DGPPM6958H - 2018
8 pages
Rktarai Detail
No ratings yet
Rktarai Detail
9 pages
267731702final PDF
100% (1)
267731702final PDF
5 pages
Form PDF 240892210050821
No ratings yet
Form PDF 240892210050821
8 pages
Form PDF 494190400281221
No ratings yet
Form PDF 494190400281221
8 pages
Itr 4 - Indian Income Tax Return
No ratings yet
Itr 4 - Indian Income Tax Return
8 pages
Form PDF 492952690160723
No ratings yet
Form PDF 492952690160723
9 pages
Form For Taxation
No ratings yet
Form For Taxation
6 pages
Form PDF 600558680121024
No ratings yet
Form PDF 600558680121024
11 pages
Form PDF 936434210270718
No ratings yet
Form PDF 936434210270718
8 pages
Indian Income Tax Return Assessment Year 2021 - 22: Sugam
No ratings yet
Indian Income Tax Return Assessment Year 2021 - 22: Sugam
9 pages
Shailesh Shinde Ay23 - 24
No ratings yet
Shailesh Shinde Ay23 - 24
7 pages
IT Return IT1 WithAnnexure 23454434
No ratings yet
IT Return IT1 WithAnnexure 23454434
3 pages
Form3 2007 08
No ratings yet
Form3 2007 08
9 pages
Subash Bansal 2021-2022 ITR
No ratings yet
Subash Bansal 2021-2022 ITR
7 pages
London Property South - August 2019
No ratings yet
London Property South - August 2019
92 pages
The Woodworker & Woodturner - August 2019 PDF
No ratings yet
The Woodworker & Woodturner - August 2019 PDF
100 pages
YO Vegas RoadTrip 2018ax
No ratings yet
YO Vegas RoadTrip 2018ax
11 pages
Are We Getting Smarter - Rising IQ in The Twenty-First Century (2012)
100% (2)
Are We Getting Smarter - Rising IQ in The Twenty-First Century (2012)
326 pages
Annual Guide: The World's Leading Islamic Finance News Provider
No ratings yet
Annual Guide: The World's Leading Islamic Finance News Provider
120 pages
BI PanduanAuditCukai
No ratings yet
BI PanduanAuditCukai
17 pages
14 Day Notice Pay Rent or Vacate
No ratings yet
14 Day Notice Pay Rent or Vacate
2 pages
Land Law II - Convenants
No ratings yet
Land Law II - Convenants
12 pages
Product Line Pricing
No ratings yet
Product Line Pricing
25 pages
Income and Expenses
No ratings yet
Income and Expenses
4 pages
Booking Agreement (Mock Up)
No ratings yet
Booking Agreement (Mock Up)
3 pages
Alphan Tower Final-1
No ratings yet
Alphan Tower Final-1
7 pages
Agricultural Leasehold Contract: Department of Agrarian Reform
67% (3)
Agricultural Leasehold Contract: Department of Agrarian Reform
2 pages
Form 30
No ratings yet
Form 30
6 pages
Sample Lease Contract With Security Deposit.111617 PDF
100% (1)
Sample Lease Contract With Security Deposit.111617 PDF
3 pages
Feasibility Report Formal - Acme
No ratings yet
Feasibility Report Formal - Acme
7 pages
Case 14 Hutch Locating0001
No ratings yet
Case 14 Hutch Locating0001
8 pages
Automotive Emails Kuwait
No ratings yet
Automotive Emails Kuwait
40 pages
Legion LLC Addendum
No ratings yet
Legion LLC Addendum
2 pages
Equipment Rental Agreement
No ratings yet
Equipment Rental Agreement
3 pages
Solved Ramon Clarita and Juan Are Shareholders in The Computer Consulting
No ratings yet
Solved Ramon Clarita and Juan Are Shareholders in The Computer Consulting
1 page
Format - Rent Agreement
No ratings yet
Format - Rent Agreement
2 pages
Carmel Towers Briefings 2011
No ratings yet
Carmel Towers Briefings 2011
32 pages
Chapter 11 Bankruptcy Issues
No ratings yet
Chapter 11 Bankruptcy Issues
107 pages
Lease Accounting
No ratings yet
Lease Accounting
6 pages
Ijaz Ahmad CV
No ratings yet
Ijaz Ahmad CV
4 pages
3390 NE Sandy Liquor License Application As of 24-Nov-2009
No ratings yet
3390 NE Sandy Liquor License Application As of 24-Nov-2009
23 pages
Operating Costing
50% (2)
Operating Costing
22 pages
Contract of Lease
No ratings yet
Contract of Lease
5 pages
Lease Accounting IFRS
No ratings yet
Lease Accounting IFRS
6 pages
Private Equity Real Estate Risk Model
No ratings yet
Private Equity Real Estate Risk Model
26 pages
Oil Gas Mineral Timber Addendum
No ratings yet
Oil Gas Mineral Timber Addendum
1 page
Marketonline - in Online Market Yellow Pages in South Delhi, Excel Media Services
No ratings yet
Marketonline - in Online Market Yellow Pages in South Delhi, Excel Media Services
2 pages

Guidebook C2015

Uploaded by

Guidebook C2015

Uploaded by

SAMPLE

COMPANY RETURN FORM

For further information:-

Calls From Overseas

LEMBAGA HASIL DALAM NEGERI MALAYSIA

SAMPLE OF COMPANY RETURN FORM

CP5 [Pin. 2015]

Income tax no.

(Use the Country Code)

Claim industrial building

Small and medium

[If claiming, submit C (RK-T);

FOR OFFICE USE

[Declare in Ringgit Malaysia(RM) currency]

STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME

Statutory Business Income

Statutory Partnership Income

Income Tax No.

Aggregate statutory income from businesses ( A1 to A8 )

Business losses brought forward (Restricted to A9)

Other Statutory Income

Additions pursuant to paragraph 43(1)(c)

Aggregate statutory income from other sources ( A12 to A19 )

AGGREGATE INCOME ( A11 + A20 )

Current year business losses (Restricted to A21)

TOTAL ( A21 - A22 )

Prospecting expenditure - Schedule 4 and paragraph 44(1)(b)

Pre-operational business expenditure - Schedule 4B and

Permitted expenses under section 60F

Permitted expenses under section 60H

TOTAL [ A23 ( A24 to A27 ) ] ((QWHULIYDOXHLVQegative)

Donations / Gifts / Contributions / Zakat

Gift of money to the Government/ local authority

Gift of money to approved institutions or organisations

Gift of money or cost of contribution in kind for

Gift of money or cost of contribution in kind for any

Name of Company: ....

Gift of artefacts, manuscripts or paintings

Gift of money for the provision of library facilities or to libraries

Gift of paintings to the National Art Gallery or any

Claim for loss under Group Relief provision

TOTAL INCOME [ A28 ( A29 to A35 ) ]

TAXABLE PIONEER INCOME

CHARGEABLE INCOME ( A36 + A37 )

CHARGEABLE INCOME OF FOREIGN FUND MANAGEMENT (section 60G)

CHARGEABLE INCOME [ from ( A38 + A39 ) ]

Tax reduction on income derived from

Section 110B tax deduction

Section 110 tax deduction (others)

Section 132 tax relief

Section 133 tax relief

Total Tax Reduction / Deduction / Relief

TAX PAYABLE * ( B8 B14 )

TAX REPAYABLE * ( B14 B8 )

Tax payable ( from B15 )

Instalment payments made

Balance of tax payable

Tax paid in excess

STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

SPECIAL DEDUCTION, DOUBLE DEDUCTION AND FURTHER DEDUCTION

CLAIM FOR SCHEDULE 3 ALLOWANCE

Balance Carried Forward

Balance Carried Forward

Total capital allowance on assets

CLAIM FOR LOSSES

Balance Carried Forward

Balance Carried Forward

TOTAL CLAIMED [ A24, A25 and G1(a) to G6E(a) ]

TOTAL TRANSFERRED TO EXEMPT ACCOUNT

INCOME TRANSFERRED TO EXEMPT ACCOUNT

TOTAL TRANSFERRED TO EXEMPT ACCOUNT

Tax exempt dividend paid

Balance carried forward

INCOME OF PRECEDING YEAR NOT DECLARED

Any disposal of asset?

Has the disposal been declared to LHDNM?

TOTAL [ A23 ( A24 to A27 ) ] ((QWHULIYDOXHLVQegative)