FOR REFERENCE ONLY FOR OFFICE USE. Form. 9 Correspondence Address. 10 Telephone No Date received (1) Date received (2) Date received (3)

Transcription

1 P 8 - Pin Form This LMBAGA HASIL DALAM NGRI MALAYSIA RTURN FO OF MPLOYR UNDR SUBSTION 83(1) OF TH INOM TAX AT 1967 form is prescribed under section 152 of the Income Tax Act 1967 UNRATION FOR YAR Name of mployer as Registered Reference No. Reference No. New Identity ard No. Passport No. Registration No. with ompanies ommission of Malaysia or others 9 orrespondence Address 01 = SG 03 = D 05 = J 07 = TP 09 = T 11 = TR 02 = OG 04 = 06 = F 08 = TA 10 = S 12 = Others 3 6 Status Old Identity ard No. (use the status code) Postcode Town State 10 Telephone No FOR OFFI US Date received (1) Date received (2) Date received (3) 1

2 Name Reference No. PART A: INFOATION ON NUMBR OF MPLOYS FOR TH YAR NDD 31 DMBR 2009 A1 Number of employees A3 Number of new employees A4 A5 Number of employees who ceased employment and left Malaysia PART B: I, A2 A6 DLARATION Number of employees under the STD scheme Number of employees who ceased employment Has the cessation been reported to LHDNM? (If A5 is applicable) 1 = Yes 2 = No Identity ard No. / Passport No. / Police No. / Army No.* * Delete whichever is not relevant hereby declare that the information given in this form is true, correct and complete in accordance with the requirements of the Income Tax Act Signature Date: - - Day Month Year Designation 2

3 Name Reference No. (.P. 8D - Pin. 2009) RTURN OF UNRATION FROM MPLOYMNT FOR TH YAR NDD 31ST DMBR 2009 AND PARTIULARS OF INOM TAX DDUTION UNDR INOM TAX RULS (DDUTION FROM UNRATION) 1994 An employer is required to fill in this section if there is any employee whose annual gross remuneration is 30,000 and above OR for any employee whose annual gross remuneration is less than 30,000 but the monthly gross remuneration is 2,500 and above (inclusive of bonus but excluding remuneration in arrears in respect of preceding years) for whichever month in the year A No. B Name Of mployee Reference No. NOT: AN MPLOYR AN PRPAR OPIS AS PR TH FOAT IN THIS STION IF TH SPA PROVIDD IN THIS FO IS INSUFFIINT. AN MPLOYR IS NOURAGD TO SUBMIT.P. 8D ON DISKTT/TAP/OMPAT DIS IN AORDAN WITH TH FOAT SPIFID BY LHDNM. 4

4 Name Reference No. (.P. 8D - Pin. 2009) RTURN OF UNRATION FROM MPLOYMNT FOR TH YAR NDD 31ST DMBR 2009 AND PARTIULARS OF INOM TAX DDUTION UNDR INOM TAX RULS (DDUTION FROM UNRATION) 1994 D Identity ard No. / Passport No. / Police No. / Army No. F Total Gross Remuneration (including benefits-in-kind Total Tax Deduction and value of living accommodation benefit Tax xempt Allowances / Perquisities / Gifts / provided but excluding Benefits remuneration in arrears in respect of preceding years) STD P 38 G H TOTAL 5

5 (.P. 8A - Pin. 2009) Serial No.... mployer's No.... MALAYSIA INOM TAX STATMNT OF UNRATION FROM MPLOYMNT FOR TH YAR NDD 31 DMBR... PRIVAT STOR mployee's Statement of Remuneration A mployee's Reference No.... LHDNM Branch... THIS FO A MUST B PRPARD AND PROVIDD TO TH MPLOY FOR INOM TAX PURPOS A B PARTIULARS OF MPLOY 1. Full Name of mployee/pensioner (Mr./Miss/Madam) Job Designation Staff No./Payroll No New Identity ard No Old Identity ard No PF No If the period of employment is less than a year, please state: (a) Date of commencement... (b) Date of cessation... MPLOYMNT INOM, BNFITS AND LIVING AOMMODATION (xcluding Tax xempt Allowances/Perquisites/Gifts/Benefits) 1. Gross salary, wages or leave pay (including overtime pay) Fees (including director fees), commissions or bonuses Gross tips, perquisites, awards/rewards or other allowances (Details of payment...) Income tax borne by the employer in respect of his employee 2. Value of benefits-in-kind: (a) Motorcars (Actual date provided...) (i) Value of motorcar and petrol (Type...Year... Model...) (ii) Value of driver (b) lectricity, water, telephone and other benefits (c) Value of household benefits: ( *Delete whichever is not relevant ) (i) Semi-furnished with furniture*/air-conditioners*/curtains*/carpets*, or (ii) Fully-furnished with kitchen equipment, crockery, utensils and appliances, or (iii) Separate Items: Furniture and fittings Kitchen equipment ntertainment and recreation (d) Household servant and gardener (e) Benefit of leave passage for travel (f) Others (for example food and garments) 3. Value of living accommodation provided (Address...) 4. Refund from unapproved Pension/Provident Fund, Scheme Or Society 5. ompensation for loss of employment PNSIONS AND OTHRS 1. Pensions 2. Annuities or other Periodical Payments TOTAL D F TOTAL DDUTION 1. urrent Year's Schedular Tax Deductions (STD) remitted to LHDNM P 38 Deductions 3. Deductions for Zakat remitted to the collection authority of Malaysian zakat ONTRIBUTIONS TO APPROVD PNSION/PROVIDNT FUND, SHM OR SOITY Name of Provident Fund... Amount of contribution (state the employee's share of contribution only)... PARTIULARS OF PAYMNT IN ARRARS AND OTHR PAYMNTS IN RSPT OF PRDING YARS (PRIOR TO URRNT YAR) Year for which Paid Type of Income Total Payment () PF ontribution () Schedular Tax Deductions (STD) () G TOTAL TAX XMPT ALLOWANS / PRQUISITS / GIFTS / BNFITS Name of Officer... Date... Job Designation... Name and Address of mployer

6 (.P. 8 - Pin. 2009) Serial No.... mployer's No.... MALAYSIA INOM TAX STATMNT OF UNRATION FROM MPLOYMNT FOR TH YAR NDD 31 DMBR... PUBLI STOR mployee's Statement of Remuneration mployee's Reference No.... LHDNM Branch... THIS FO MUST B PRPARD AND PROVIDD TO TH MPLOY FOR INOM TAX PURPOS A B PARTIULARS OF MPLOY 1. Full Name of mployee/pensioner (Mr./Miss/Madam) Department Job Designation Staff No./Payroll No New Identity ard No Old Identity ard No PF No If the period of employment is less than a year, please state: (a) Date of commencement... (b) Date of cessation... MPLOYMNT INOM AND BNFITS (xcluding Tax xempt Allowances/Perquisites/Gifts/Benefits) 1. Salary/molument (a) Salary, including Leave Pay, Bonuses and others (b) Gratuity for the period from... to Benefits-in-kind (State the details...) Benefit of Leave Passage for Travel (if relevant)... TAXABL INOM ( B1 + B2 + B3 ) TOTAL DDUTION 1. urrent Year's Schedular Tax Deductions (STD) remitted to LHDNM P 38 Deductions Deductions for Zakat remitted to the collection authority of Malaysian zakat... D ONTRIBUTION TO MPLOYS PROVIDNT FUND (state the employee's share of contribution only)... PARTIULARS OF PAYMNT IN ARRARS AND OTHR PAYMNTS IN RSPT OF PRDING YARS (PRIOR TO URRNT YAR) Year for which Paid Type of Income Total Payment () PF ontribution () Schedular Tax Deductions (STD) () F LIST OF TAX XMPT ALLOWANS / PRQUISITS / GIFTS / BNFITS WITH RSPTIV AMOUNT Type of Allowances/Perquisites/Gifts/Benefits xempted Amount () Type of Allowances/Perquisites/Gifts/Benefits xempted Amount () Name of Officer... Date... Job Designation... Name and Address of mployer

7 NO. Notes for Part G of Form A: List of tax exempt allowances / perquisites / gifts / benefits SUBJT XMPTION LIMIT *1. *2. *3. *4. *5. *6. *7. *8. 9. *10. *11. *12. * Petrol card, petrol allowance or travel allowance or any of its combination for travelling between the home and place of work (up to year of assessment 2010 only). Petrol card, petrol allowance, travelling allowance or toll payment or any of its combination for official duties. If the amount received exceeds 6,000 a year, the employee can make a further deduction in respect of the amount spent for official duties. Records pertaining to the claim for official duties and the exempted amount must be kept for a period of 7 years for audit purpose. hild care allowance in respect of children up to 12 years of age. onsumable business products of the employer provided free of charge or at a partly discounted price to the employee, his spouse and unmarried children. The value of the goods is based on the sales price. Benefits received by the employee from a company within the same group of companies as his employer are not exempted from tax. Gift of fixed line telephone, mobile phone, pager or Personal Digital Assistant (PDA) registered in the name of the employee or employer including cost of registration and installation. Monthly bills for subscription of broadband, fixed line telephone, mobile phone, pager and PDA registered in the name of the employee or employer including cost of registration and installation. Gift of new personal computer (one unit). Personal computer means a desktop computer, laptop computer and handheld computer but does not include a hand phone with computer facilities. [ P.U. (A) 191/2008] (up to year of assessment 2010 only). Perquisite (whether in money or otherwise) provided to the employee pursuant to his employment in respect of:- (i) past achievement award; (ii) service excellence award, innovation award or productivity award; and (iii) long service award (provided that the employee has exercised an employment for more than 10 years with the same employer). Leave passage for travel (confined only to the cost of fares for the employee and members of his immediate family): (i) within Malaysia including meals and accommodation for travel not exceeding 3 times in any calendar year; or (ii) outside Malaysia not exceeding one passage in any calendar year, is limited to a maximum of 3,000 Services provided free or at a discount by the business of the employer to the employee, his spouse and unmarried children. Benefits received by the employee from a company within the same group of companies as his employer are not exempted from tax. Parking rate and parking allowance. This includes parking rate paid by the employer directly to the parking operator. Meal allowance received on a regular basis and given at the same rate to all employees. Meal allowance provided for purposes such as overtime or outstation / overseas trips and other similar purposes in exercising an employment are only exempted if given based on the rate fixed in the internal circular or written instruction of the employer. Tax exempt medical benefits are extended to include traditional medicine and maternity expenses. Traditional medicine means Malay, hinese and Indian Traditional Medicine given by a medical practitioner registered with bodies which are certified or registered in accordance with the rules governing traditional medicine as laid down by the Ministry of Health. xamples: Malay traditional massage, ayurvedic or acupuncture. omplimentary medicine and homeopathy such as aromatherapy, reflexology, spa and Thai traditional massage are not included in this exemption. Insurance premiums which are obligatory for foreign workers as a replacement to SOSO contributions. 2,400 6,000 2,400 1,000 Limited to only 1 unit for each category of assets Limited to only 1 line for each category of assets Limited to 1 unit only 2,000 3 times 3,000 Restricted to the amount of discount or amount of services provided free Restricted to the actual amount expended 15. *16. Group insurance premium to cover workers in the event of an accident. Subsidised interest for housing, education or car loan is fully exempted from tax if the total amount of loan taken in aggregate does not exceed 300,000. If the total amount of loan exceeds 300,000, the amount of subsidized interest to be exempted from tax is limited in accordance with the following formula: A x B Where; A = is the difference between the amount of interest to be borne by the employee and the amount of interest payable by the employee in the basis period for a year of assessment; B = is the aggregate of the balance of the principal amount of housing, education or car loan taken by the employee in the basis period for a year of assessment or 300,000, whichever is lower; = is the total aggregate of the principal amount of housing, education or car loan taken by the employee * TH ABOV XMPTIONS AR NOT APPLIABL TO MPLOYS HAVING ONTROL OVR TH OMPANY, SOL PROPRITORS OR PARTNRS OF PARTNRSHIP BUSINSSS 9