400 Spesifikasi Kaedah Pengiraan Berkomputer PCB2013
User Manual: 400
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LEMBAGA HASIL DALAM NEGERI MALAYSIA
AMENDMENT TO:
SPECIFICATION FOR
MONTHLY TAX DEDUCTION (MTD)
CALCULATIONS USING
COMPUTERISED CALCULATION
METHOD FOR
MTD 2013
Revised : dated 29 April 2013
A. INTRODUCTION
According to the provision under Rule 3, Income Tax (Deduction from Remuneration) Rules 1994 (MTD
Rules), payroll system that develop by the software provider or developed/customised by the employer
should comply with Monthly Tax Deduction (MTD) specifications determined by the Inland Revenue Board of
Malaysia (IRBM). IRBM should review and issue verification/approval letter to software
providers/employers who comply with MTD specification.
This booklet is to provide guideline and specification for MTD formula that need to develop by the
payroll system or employers who develop/customized their payroll system.
1
PROCEDURE FOR VERIFICATION OF COMPUTERISED CALCULATION METHOD
i.
Software providers/employers must comply with specification and provides accurate answer
and calculation for all question of testing formula/specification of MTD calculation through
email.
ii. IRBM shall arrange appointment (if necessary) to verify software providers/employers’ payroll
system if all the answer provided is accurate.
iii. IRBM shall issue verification/approval letter for MTD calculation to software
providers/employers if all answer and calculation presented is comply with the specification.
iv. Employers who using the computerised payroll system provided by software
providers/employers who complied with the MTD calculation specifications need not obtain
further verification from IRBM.
v. IRBM will upload the list of software providers/employers (updated biweekly) who complied with
the MTD calculation specifications in IRBM website.
vi. Please forward application using companys’ letter head to:
Pengarah
Jabatan Pungutan Hasil
Lembaga Hasil Dalam Negeri Malaysia
Aras 15, Wisma Hasil
Persiaran Rimba Permai
Cyber 8, Peti Surat 11833
63000 Cyberjaya
Selangor Darul Ehsan
or, email to:
1. En Anim Omar
e-mail : anim@hasil.gov.my
Tel: 03-8313 8888 – 21507
2. Pn Roshida Daud
e-mail : roshida@hasil.gov. my
Tel: 03-8313 8888 – 21527
3. En Chua Tian Siang
e-mail : ctsiang@hasil.gov.my
Tel: 03-8313 8888 – 21523
2
B. AMENDMENT PRIOR TO REVISE DATE 29 APRIL 2013
1. Category of remuneration
With effective from 1 January 2013, overtime allowance, allowances (variable amount paid monthly) and
commission (variable amount paid monthly) are categorised as normal remuneration.
Only allowance and commission which not paid monthly are categorised as additional remuneration.
Extension of time is prolonged until Jun 2013 to all software provider and employer who
develop/customized the payroll system to take action on these changes. These changes must take into
effect on July 2013.
Previous:
Such additional remuneration includes:
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
xii.
overtime allowance
bonus/incentive
arrears of salary or any other arrears paid to an employee
employee’s share option scheme (if employee opts for MTD deduction)
tax borne by employer
gratuity
compensation for loss of employment
ex-gratia
director’s fee (not paid monthly)
commissions
allowances (variable amount either paid every month or not)
any other payment in addition to normal remuneration for current month
Current:
Such additional remuneration includes:
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
bonus/incentive
arrears of salary or any other arrears paid to an employee
employee’s share option scheme (if employee opts for MTD deduction)
tax borne by employer
gratuity
compensation for loss of employment
ex-gratia
director’s fee (not paid monthly)
commissions (not paid monthly)
allowances (not paid monthly)
any other payment in addition to normal remuneration for current month
3
C. AMENDMENT TO SPECIFICATION
CALCULATION METHOD FOR 2013
FOR
MTD
CALCULATIONS
USING
COMPUTERISED
Notice:
All software providers/employers who obtained verification for MTD
2012 should apply the amendment to the specification for MTD
calculations pursuant to Budget 2013 to their payroll system without
obtaining further verification for MTD 2013 from IRBM.
This amendment provides clarification in relation to Budget 2013. Amendments for computerised calculation
method of Monthly Tax Deduction (MTD) 2013 are as follows:
1. Tax Revision on Individual Income
The individual income tax rate be reduced by 1 percentage point for each grouped annual income tax
exceeding RM2,500 to RM50,000 with effective year assessment 2013.
Therefore schedule 1 of the MTD formula should be changed as follows:
Schedule 1: Value of P, M, R and B
P
(RM)
M
(RM)
R
(%)
2,500 – 5,000
5,001 – 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
Exceeding 100,000
2,500
5,000
20,000
35,000
50,000
70,000
100,000
0
2
6
11
19
24
26
B
Category 1 & 3
(RM)
– 400
– 400
– 100
1,200
2,850
6,650
13,850
B
Category 2
(RM)
– 800
– 800
– 500
1,200
2,850
6,650
13,850
2. Deduction For Children Receiving Full-Time Instruction at Any University, College or Other Higher
Education Institution (Similar to a University Or College).
The existing deduction on the children’s higher education amounting to RM4,000 per person be increased to
RM6,000, commencing from year of assessment 2013.
Where a child falls within these conditions, the employee is treated as having the respective number of
children:
4
In circumstances where
i. Child over the age of 18 years and receiving full-time instruction at
diploma level onwards in an institution of higher education in Malaysia.
Deduction to be
given as if the
employee has this
number of children
6
ii. Child over the age of 18 years and receiving full-time instruction at
degree level onwards in an institution of higher education outside
Malaysia.
6
iii. Disabled child as certified by the Department of Social Welfare.
5
iv. Disabled child receiving further instruction at diploma level onwards in an
institution of higher education in Malaysia or at degree level onwards in
an institution of higher education outside Malaysia.
11
3. Net Deposit in National Education Savings Scheme/ “Skim Simpanan Pendidikan Nasional” (SSPN)
Current relief of RM3,000 for savings in the National Education Savings Scheme (SSPN) is increased to
RM6,000.
The deduction is effective from year of assessment 2012 until year of assessment 2017.
4. Subscription Fee of Internet Broadband
With effective from year 2013, the subscription fee of internet broadband is no longer a deduction.
Therefore, system should remove or disable the claimed on this deduction.
5. Fi/ levi
With effective from year 2012, employee is no longer can be claimed rebate on fee/levy due to section 6C
Income Tax Act 1967 on fi/levy is deleted with effective from year assessment 2011.
Therefore, system should remove or disable the claimed on this rebate in the following formulas:
Net MTD
Previous :
Net MTD = MTD for current month – zakat and fee/levy for current month
Current :
Net MTD = MTD for current month – zakat for current month
Definition of value Z
Previous :
Z
Accumulated fi/zakat paid other than fi/zakat for current month;
Current:
Z
Accumulated zakat paid other than zakat for current month;
5
Step in formula
Previous :
Step 4 - Determine MTD for current month additional remuneration where total tax (Step 3) less
total MTD for a year (Step 1[D]), zakat and fee/levy which have been paid.
MTD for additional remuneration = Step 3 – [Step 1[D] + zakat and fee/levy which has been paid]
Current:
Step 4 - Determine MTD for current month additional remuneration where total tax (Step 3) less
total MTD for a year (Step 1[D]), zakat which have been paid.
MTD for additional remuneration = Step 3 – [Step 1[D] + zakat which has been paid]
6
MONTHLY TAX DEDUCTION (MTD) FORMULA FOR COMPUTERISED CALCULATION METHOD
Employee’s resident status
The MTD calculation depends on the resident status of the employee. There are 2 types of residency as follows:
a. Non Resident Employee
MTD of an employee who is not resident or not known to be resident in Malaysia shall be calculated at
the rate of 26% of his remuneration.
Example :
Employee is not resident in calendar year 2013.
Total monthly remuneration
MTD calculation
Total MTD
: RM3,000.00
: RM3,000.00 x 26%
: RM780.00
A non-resident employee is eligible to get tax exemption on allowances, benefits and perquisites as
stated in page 15 and 16 in this document. The exempt income shall be excluded from the remuneration
for MTD purposes.
b. Resident Employee
MTD of an employee who is resident or known to be resident in Malaysia is derived after deducting all
allowable deductions under the Act.
MTD formula are categorised into four (4) formulas. The employer may change the category of
remuneration based on the approval from the IRBM. The formulas are:
i.
ii.
iii.
iv.
i.
Normal remuneration formula
Additional remuneration formula
Returning Expert Program Formula
Knowledge worker at specified region (ISKANDAR)
Normal remuneration formula
“Remuneration” means monthly fixed remuneration paid to an employee whether the amount is
fixed or variable as stated in the employment contract written or otherwise.
If the employee has no salary and only receives a commission, the commission paid is considered
as remuneration.
If the monthly salary is paid on a daily or hourly basis, the total monthly salary paid is considered as
remuneration.
If the monthly salary changes due to the change in currency values, the total monthly salary paid is
also considered as remuneration.
Overtime allowance, allowances (variable amount paid monthly) and commission (variable amount
paid monthly) are categorised as normal remuneration.
However, vendor/employer is given time to implement this changes until July 2013.
7
Formula
MTD for current month
= [ (P – M) R + B ] – (Z+ X)
n+1
Net MTD = MTD for current month – zakat for current month
where P
LP1)]
P
∑ (Y–K)
Y
K
= [∑(Y–K*) + (Y1–K1*) + [(Y2–K2*)n] + (Yt–Kt*)] – [D + S + DU + SU + QC + (∑LP +
Total chargeable income for a year;
Total accumulated net remuneration including net additional remuneration which
has been paid to an employee until before current month including net
remuneration which has been paid by previous employer in the current year (if
any);
Total monthly gross remuneration and additional remuneration which has been
paid including monthly gross remuneration paid by previous employer in the
current year (if any);
Total contribution to EPF or other Approved Scheme made on all remuneration
(monthly remuneration, additional remuneration and remuneration from previous
employer in the current year) or life insurance premium or both paid (including
premium claimed under previous employment in the current year, if any) not
exceeding RM6,000.00 per year;
Y1
K1
Current month’s normal remuneration;
Contribution to EPF or other Approved Scheme and life insurance premium paid
for current month’s remuneration subject to total qualifying amount not exceeding
RM6,000.00 per year;
Y2
K2
Estimated remuneration as per Y1 for the following month;
Estimated balance of total contribution to EPF or other Approved Scheme and life
insurance premium paid for the qualifying monthly balance [[RM 6,000 (Limited) –
(K + K1 + Kt)] / n] or K1, whichever is lower;
Yt – Kt
Yt
Kt
Net additional remuneration for current month;
Gross additional remuneration for current month;
Contribution to EPF or other Approved Scheme for current month’s additional
remuneration subject to total qualifying amount not exceeding RM6,000.00 per
year;
* K + K1 + K2 + Kt not exceeding RM6,000.00 per year
n
n+1
D
S
DU
SU
Q
C
Remaining working month in a year;
Remaining working month in a year including current month;
Deduction for individual of RM9,000.00;
Deduction for spouse of RM3,000.00;
Deduction for disabled individual RM6,000
Deduction for disabled spouse of RM3,500
Deduction of RM1,000.00 for qualifying children;
Number of qualifying children (refer to term and conditions paragraph 12(a)(c);
Value of D, S and C are determined as follows:
8
i.
If category 1= Single;
Value of D = RM9,000.00, S = 0 and C = 0;
ii. If category 2 = Married and spouse is not working;
Value of D = RM9,000.00, S = RM3,000.00 and C = Number of qualifying children;
iii. If category 3 = Married and spouse is working;
Value of D = RM9,000.00, S = 0 and C = Number of qualifying children;
∑LP
LP1
M
R
B
Z
X
Other accumulated allowable deductions including from previous employment in
the current year (if any);
Other allowable deductions for current month;
Amount of first chargeable income for every range of chargeable income a year;
Percentage of tax rates;
Amount of tax on M less tax rebate for individual and spouse (if qualified);
Accumulated zakat paid other than zakat for current month;
Accumulated MTD paid in the current year including payment from previous
employment in that year but shall not include additional MTD requested by the
employee and payment of tax installment (CP38).
Upon getting value of P, the value of M, R and B are determined based on Schedule 1 below
where value of B depends on category of employee.
Schedule 1: Value of P, M, R and B
ii.
P
(RM)
M
(RM)
R
(%)
2,500 – 5,000
5,001 – 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
Exceeding 100,000
2,500
5,000
20,000
35,000
50,000
70,000
100,000
0
2
6
11
19
24
26
B
Category 1 & 3
(RM)
– 400
– 400
– 100
1,200
2,850
6,650
13,850
B
Category 2
(RM)
– 800
– 800
– 500
1,200
2,850
6,650
13,850
Additional remuneration formula
“Additional remuneration” means any payment paid to an employee either in one lump sum or
periodical or in arrears or non fixed payment or any additional payment to a current month’s normal
remuneration.
Such additional remuneration includes:
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.
x.
xi.
bonus/incentive
arrears of salary or any other arrears paid to an employee
employee’s share option scheme (if employee opts for MTD deduction)
tax borne by employer
gratuity
compensation for loss of employment
ex-gratia
director’s fee (not paid monthly)
commissions (not paid monthly)
allowances (not paid monthly)
any other payment in addition to normal remuneration for current month
9
Note :
Bonus and director fee shall, when received in the current year, be treated as part of the gross
income from employment income for the year in which it is received. Therefore, PCB should
calculate based on current year additional remuneration formula and reported together with current
month’s PCB in CP39 text file format.
Additional Remuneration Formula
Step 1 - Determine MTD on net remuneration for a year (not including current month’s
additional remuneration).
[A] Determine category of employee.
[B] Determine chargeable income for a year [P];
P = [∑(Y– K*)+(Y1 – K1*)+[(Y2 – K2*)n] + (Yt – Kt*)] - [D+S+ DU+SU+ QC + (∑LP + LP1)]
where (Yt – Kt ) = 0
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is
determined, value of M, R and B are determined based on Schedule 1 above.
MTD for current month = [ (P – M) R + B ] – (Z+ X )
n+1
Net MTD = MTD for current month – zakat for current month
[D] Determine total MTD for a year
Total MTD for a year = Total paid accumulated MTD + [MTD for current month at Step [C] x
remaining month in a year include current month]
= X + [(MTD for current month at Step [C] x (n + 1)]
Step 2 – Determine chargeable income for a year [P] (including additional remuneration for
current month) and additional remuneration which has been paid.
[A] Determine category of employee.
[B] Determine chargeable income for a year [P];
P = [∑(Y–K*)+ (Y1 – K1*)+[(Y2 – K2*)n] + (Yt – Kt*)] – [D+S+DU+SU+ QC + (∑LP + LP1)]
Step 3 – Determine total tax for a year based on value of P in Step 2 [B]. Value of M, R and B
are based on value as per Schedule 1 above.
Total tax for a year = (P – M) R + B
Step 4 - Determine MTD for current month additional remuneration where total tax (Step 3)
less total MTD for a year (Step 1[D]), zakat which have been paid.
MTD for additional remuneration = Step 3 – [Step 1[D] + zakat which has been paid]
10
Step 5 – MTD for current month which shall be paid.
= Net MTD + MTD for current month on additional remuneration
= Step 1[C] + Step 4
iii.
Returning Expert Program Formula
An approved employee under REP shall be tax at rate of 15% from its chargeable income. If the
chargeable income does not exceed RM35,000, employee is eligible for individual and spouse
rebate for RM400, respectively.
Duration of the incentive is for five (5) consecutive full years of assessment.
Formula:
MTD for current month = [ (PR – T) – (Z+ X) ]
n+1
Net MTD = MTD for current month – zakat for current month
Where P = [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*)n]+(Yt–Kt*)]–[D+S+DU+SU+QC+ (∑LP+LP1)]
P
∑ (Y–K)
Y
K
Total chargeable income for a year;
Total accumulated net remuneration including net additional remuneration which has
been paid to an employee until before current month including net remuneration which
has been paid by previous employer in the current year (if any);
Total monthly gross remuneration and additional remuneration which has been paid
including monthly gross remuneration paid by previous employer in the current year (if
any);
Total contribution to EPF or other Approved Scheme made on all remuneration
(monthly remuneration, additional remuneration and remuneration from previous
employer in the current year) and life insurance premium paid (including premium
claimed under previous employment in the current year, if any) not exceeding
RM6,000.00 per year;
Y1
K1
Current month’s normal remuneration;
Contribution to EPF or other Approved Scheme and life insurance premium paid for
current month’s remuneration subject to total qualifying amount not exceeding
RM6,000.00 per year;
Y2
K2
Estimated remuneration as per Y1 for the following month;
Estimated balance of total contribution to EPF or other Approved Scheme and life
insurance premium paid for the qualifying monthly balance [[RM 6,000 (Limited) – (K +
K1 + Kt)] / n] or K1, whichever is lower;
Yt – Kt
Yt
Kt
Net additional remuneration for current month;
Gross additional remuneration for current month;
Contribution to EPF or other Approved Scheme for current month’s additional
remuneration subject to total qualifying amount not exceeding RM6,000.00 per year;
* K + K1 + K2 + Kt not exceeding RM6,000.00 per year
n
n+1
Remaining working month in a year;
Remaining working month in a year including current month;
11
D
S
DU
SU
Q
C
Deduction for individual of RM9,000.00;
Deduction for spouse of RM3,000.00;
Deduction for disabled individual RM6,000;
Deduction for disabled spouse of RM3,500;
Deduction of RM1,000.00 for qualifying children;
Number of qualifying children (refer to term and conditions paragraph 12(a)(c);
Value of D, S and Q are determined as follows:
i.
If category 1= Single;
Value of D = RM9,000.00, S = 0 and Q = 0;
ii. If category 2 = Married and spouse is not working;
Value of D = RM9,000.00, S = RM3,000.00 and Q = Qualifying children;
iii. If category 3 = Married and spouse is working;
Value of D = RM9,000.00, S = 0 and Q = Qualifying children;
∑LP
LP1
R
T
Z
X
Other accumulated allowable deductions including from previous employment in the
current year (if any);
Other allowable deductions for current month;
Percentage of tax rates;
Individual and spouse rebate (if any);
Accumulated zakat paid in the current year other than zakat for current month;
Accumulated MTD paid for previous month including from previous employment in
the current year (including MTD on additional remuneration. MTD amount is not
including additional MTD requested by the employee and CP38.
Upon getting value of P, the value of T are determined based on Schedule 2 below where value of
T depends on category of employee.
Jadual 2: Nilai P, R dan T
iv.
P
(RM)
R
(%)
Kurang 35,000
Melebihi 35,000
15
15
T
Kategori 1 & 3
(RM)
400
0
T
Kategori 2
(RM)
800
0
Knowledge worker at specified region (ISKANDAR).
Tax rate at 15% is charged to the qualified knowledge worker and work in Iskandar Regional
Development Authority.
The incentive is given to the applicant and start work in Regional Development Authority not later
than 31 December 2015.
Formula:
MTD for current month = [ PR – (Z+ X) ]
n+1
Net MTD = MTD for current month – zakat for current month
12
Where P = [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*) n]+(Yt–Kt*)]-[D+S+DU+SU+QC+(∑LP+LP1)]
P
∑ (Y–K)
Y
K
Total chargeable income for a year;
Total accumulated net remuneration including net additional remuneration which has
been paid to an employee until before current month including net remuneration
which has been paid by previous employer in the current year(if any);
Total monthly gross remuneration and additional remuneration which has been paid
including monthly gross remuneration paid by previous employer in the current year
(if any);
Total contribution to EPF or other Approved Scheme made on all remuneration
(monthly remuneration, additional remuneration and remuneration from previous
employer in the current year) and life insurance premium paid (including premium
claimed under previous employment in the current year, if any) not exceeding
RM6,000.00 per year;
Y1
K1
Current month’s normal remuneration;
Contribution to EPF or other Approved Scheme and life insurance premium paid for
current month’s remuneration subject to total qualifying amount not exceeding
RM6,000.00 per year;
Y2
K2
Estimated remuneration as per Y1 for the following month;
Estimated balance of total contribution to EPF or other Approved Scheme and life
insurance premium paid for the qualifying monthly balance [[RM 6,000 (Limited) – (K
+ K1 + Kt)] / n] or K1, whichever is lower;
Yt – Kt
Yt
Kt
Net additional remuneration for current month;
Gross additional remuneration for current month;
Contribution to EPF or other Approved Scheme for current month’s additional
remuneration subject to total qualifying amount not exceeding RM6,000.00 per year;
* K + K1 + K2 + Kt not exceeding RM6,000.00 per year
n
n+1
D
S
DU
SU
Q
C
Remaining working month in a year;
Remaining working month in a year including current month;
Deduction for individual of RM9,000.00;
Deduction for spouse of RM3,000.00;
Deduction for disabled individual RM6,000;
Deduction for disabled spouse of RM3,500;
Deduction of RM1,000.00 for qualifying children;
Number of qualifying children (refer to term and conditions paragraph 12(a)(c);
Value of D, S and Q are determined as follows:
i. If category 1= Single;
Value of D = RM9,000.00, S = 0 and Q = 0;
ii. If category 2 = Married and spouse is not working;
Value of D = RM9,000.00, S = RM3,000.00 and Q = Qualifying children;
iii. If category 3 = Married and spouse is working;
Value of D = RM9,000.00, S = 0 and Q = Qualifying children;
∑LP
LP1
R
Z
X
Other accumulated allowable deductions including from previous employment in the
current year (if any);
Other allowable deductions for current month;
Percentage of tax rates;
Accumulated zakat paid in the current year other than zakat for current month;
Accumulated MTD paid for previous month including from previous employment in the
current year (including MTD on additional remuneration. MTD amount is not including
13
additional MTD requested by the employee and CP38.
D. TERMS AND CONDITIONS
1. Calculations is limited to 2 decimal points, truncate the remaining figure:
Example
: 123.4567 = 123.45
2. Final amount of MTD must be rounding up to the highest 5 cents:
1, 2, 3, 4 – rounding to the 5 cents
Example
:
287.02 ≈ 287.05
6, 7, 8, 9 – rounding to the 10 cents
Example
:
152.06 ≈ 152.10
3. Amount of total MTD and MTD less than RM10 before deductions of zakat is not required to deduct the MTD
payment. However, if the amount of net MTD for the current month (after zakat) is less than RM10, the
employer is required to make the deduction.
MTD calculation (RM)
a.
MTD for current month
< 10
≥ 10
b.
Net MTD (after zakat/fi deduction for the current
month)
< 10
≥ 10
c.
MTD for additional remuneration
< 10
≥ 10
MTD amount deducted
(RM)
0
Deduct as per MTD
calculation
Deduct as per MTD
calculation
Deduct as per MTD
calculation
0
Deduct as per MTD
calculation
4. Zakat shall be treated as follows:
a) Employees receive only remuneration (without additional remuneration).
a.
b.
c.
d.
MTD for current month
(RM)
Zakat for current
month
(RM)
Net MTD
(RM)
(a)
8.00 ≈ 0.00
15.00
15.00
120.00
(b)
5.00
20.00
8.00
100.00
(a – b = c)
- 5.00 ≈ 0.00
- 5.00 ≈ 0.00
7.00
20.00
14
Zakat carried forward
to the following month
(value of Z)
(RM)
(d)
5.00
20.00
8.00
100.00
b) Employees receive additional remuneration during the month. Please refer to MTD for additional
remuneration formula.
MTD for
current
month (RM)
a.
b.
c.
d.
e.
(a)
8.00 ≈ 0.00
8.00 ≈ 0.00
15.00
15.00
120.00
Zakat for
current
month
(RM)
(b)
5.00
5.00
20.00
8.00
100.00
Net MTD
(RM)
Step 1(c)
(a – b = c)
- 5.00 ≈ 0.00
- 5.00 ≈ 0.00
- 5.00 ≈ 0.00
7.00
20.00
Zakat carried
forward to the
following month
(value of Z)
(RM)
(d)
5.00
5.00
20.00
8.00
100.00
MTD for
additional
remuneration
(RM)
MTD for
current
month
(RM)
Step 4
(e)
9.00 ≈ 0.00
25.00
32.55
127.30
392.25
Step 5
(c + e = f)
0.00
20.00
27.55
134.30
412.25
5. MTD for computerised calculation method must be paid for the actual amount (including the decimal point
amount).
6. In the situation where employees do not receive any normal remuneration in the current month but only
additional remuneration, then value of Y1 is equal to 0.
7. If additional remuneration paid before the monthly remuneration, value of Y1 shall refer to the monthly
remuneration which will be paid for that month.
8. MTD is to be deducted from the employee’s taxable remuneration only. All the tax exemption on allowances,
benefit-in-kind and perquisites shall be excluded from the remuneration for MTD purposes. Any amount
exceed the restricted amount shall be taxable. Please refer to Explanatory Notes E Form for references.
All the tax exemption on allowances, benefit-in-kind and perquisites shall reported in the EA Form, section G
– TOTAL TAX EXEMPT ALLOWANCES / PERQUISITES / GIFTS / BENEFITS.
Type of benefit-in-kind and perquisites that exempt from tax are as follows:
Allowances / Perquisites / Gifts / Benefits
Restricted
amount (RM)
6,000.00
a.
Petrol card, petrol allowance, travelling allowance or toll payment or any of its
combination for official duties. If the amount received exceeds RM6,000 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.
b.
Child care allowance in respect of children up to 12 years of age.
c.
Gift of fixed line telephone, mobile phone, pager or Personal Digital Assistant (PDA)
Limited to
registered in the name of the employee or employer including cost of registration and only 1 unit for
installation.
each category
of assets
Monthly bills for subscription of broadband, fixed line telephone, mobile phone, pager
Limited to
and PDA registered in the name of the employee or employer including cost of
only
registration and installation.
1 line for each
category
of assets.
d.
15
2,400.00
Allowances / Perquisites / Gifts / Benefits
e.
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).
f.
Parking rate and parking allowance. This includes parking rate paid by the
employer directly to the parking operator.
g.
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.
h.
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 RM300,000. If the total
amount of loan exceeds RM300,000, the amount of subsidized interest to be
exempted from tax is limited in accordance with the following formula:
Where;
A xB
C
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;
Restricted
amount (RM)
2,000
Restricted to
the
actual amount
expended
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
RM300,000, whichever is lower;
C = is the total aggregate of the principal amount of housing, education or car loan
taken by the employee.
Example :
Normal remuneration
Car allowance
Meal allowance
Childcare allowance
: RM5,000 per month
: RM 800 per month
: RM 300 per month (Exempted)
: RM 300 per month (Exempted – limit to RM2,400 per year)
Total
: RM6,400 per month
To determine MTD amount, taxable income as follow:
Normal remuneration
Car allowance
: RM5,000 per month
: RM 800 per month
Total taxable remuneration
: RM5,800 per month
16
9. If payment in arrears and other payments in respect of the preceding years (prior to current years) paid by
the employer to the employee, system must be able to calculate based on the MTD formula for the year
payment supposed to be made.
Preceding PARTICULARS OF PAYMENT IN ARREARS AND OTHER PAYMENTS IN RESPECT OF
PRECEDING YEARS
These methods of calculation in concurrent with section 25
a. If remuneration payment for year 2008 and below. The following formula is applicable:
[A]
[B]
[C]
[D]
Determine the tax deduction on monthly remuneration (excluding arrears)
(1/12 x net arrears) + monthly net remuneration
Determine the tax deduction on [B]
([C] – [A]) x 12
Example:
Employee (married)
]
Spouse working
] Refer CATEGORY 3 / KA 2
2 number of qualifying children ]
Monthly remuneration in Dec the related year
Arrears
RM3,600.00
RM7,200.00
KWSP: RM 396.00
KWSP: RM 792.00
[A] Determine the tax deduction on monthly remuneration (excluding arrears)
Monthly remuneration
Minus: EPF
Net monthly remuneration
RM3,600.00
RM 396.00*
RM3,204.00
MTD for RM3,204.00 = RM48.00
[B] (1/12 x net arrears) + monthly net remuneration
Arrears
Minus: EPF
Net arrears
RM7,200.00
RM 104.00* (*RM500.00 - RM396.00)
RM7,096.00
(1/12 X RM7,096.00) + RM3,204.00 = RM3,795.00
[C] Determine the tax deduction on [B]
MTD for RM3,795.00 = RM102.00
[D] ([C] – [A]) x 12
(RM102.00 – RM48.00) X 12 = RM648.00
(*Contribution to EPF deduction is limited to a maximum RM500.00 per month)
Note:
Use Formula MTD 2008 and below to determined value of MTD
17
Formula MTD 2008 and below
Step 1:
Determine employee CATEGORY as per schedule.
Step 2:
Calculate CHARGEABLE INCOME (P) for the employee as follows:
CATEGORY 1:
P = [(Total monthly remuneration - *EPF) X 12] - RM8,000.00;
CATEGORY 2:
P = [(Total monthly remuneration - *EPF) X 12] - (Number of children x RM1,000.00) RM11,000.00;
CATEGORY 3:
P = [(Total monthly remuneration - *EPF) X 12] - (Number of children X RM1,000.00) RM8,000.00;
*EPF limited to RM500.00 per month
Step 3:
Monthly deduction is calculated based on the following formula:
i.
Remuneration RM10,000 and BELOW:
ii.
[ (P - M) X R + B ] x 0.8
12
Remuneration ABOVE RM10,000:
[ (P - M) X R + B ]
12
Upon getting value of P, the value of M, R and B are determined based on Schedule 1 below
where value of B depends on category of employee.
Value of P, M, R and B
P
(RM)
M
(RM)
R
(%)
2,500 - 5,000
5,001 - 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
100,001 - 250,000
Melebihi 250,000
2,500
5,000
20,000
35,000
50,000
70,000
100,000
250,000
1
3
7
13
19
24
27
28
B
[KATEGORI 1 & 3]
(RM)
-350
-325
125
1,525
3,475
7,275
14,475
54,975
NOTE:
i. Calculations is limited to the nearest value of RM.
ii. No deduction of MTD if the MTD amount is less than RM20.
18
B
[KATEGORI 2]
(RM)
-700
-675
-225
1,525
3,475
7,275
14,475
54,975
b. If remuneration payment for year 2009 and above
Using the same formula for additional remuneration with the following conditions:
i.
ii.
iii.
iv.
v.
vi.
vii.
Value of (Y-K) is the cummulative remuneration received during the year (from January until
December that year)
Value of (Y1–K1) = 0
Value of (Y2–K2) = 0
Value of D, S, DU, SU, and QC are value claimed during the year.
Value of ∑LP is the total value of deductions claimed by the employee during the year.
Value of LP1 = 0
Only calculate until step 4 to get the value of MTD for additional remuneration.
10. Employee who newly joined the company during the year shall submit TP3 Form (Exhibit 1) to his new
employer to notify information relating to his employment with previous employer in the current year.
The amounts related to the previous employment in the previous employer in the current year are used only
for the purpose of MTD calculation. These amounts shall not appear in the pay slip and EA Form.
The information amount from the TP3 Form shall be treated in the formula as variable (Y–K*), X, Z and ∑LP.
11. Employee who wishes to include benefits-in-kind (BIK) and value of living accommodation (VOLA) as part of
his monthly remuneration shall submit TP2 Form (Exhibit 2) to the employer.
Amount of BIK/VOLA shall be treated as part of Y1 in the MTD calculation during the current year only (year
that the employee claimed through TP2 Form to the employer).
It shall not carry forward to the following year.
Amount of BIK/VOLA are used only for the purpose of MTD calculation. These amounts shall not appear in
the pay slip and EA Form.
There are 2 methods in providing fields to key into the system:
a. Employer input monthly amount and system treated as Y1 in the MTD formula.
b. Employer input the total amount of each BIK/VOLA and system calculate the monthly amount that
system treated as Y1 in the MTD formula. The method of calculation to obtain a monthly amount is
as follow:
Monthly amount
=
Value of BIK/VOLA for a year
Remaining working month in a year including current month
Example :
Value of car in a year
Month/year of deduction agreed by the employer
Remaining working month in a year including
current month
: RM25,000
: April 2012
Monthly amount
: RM25,000
9
: RM2,777.77 ≈ RM2,777.00
19
: 9 months
12. EPF for the purpose of MTD calculation are as follows:
a. If allowances categorized as the remuneration subject to EPF but not subject to tax, all amount of
EPF shall be treated as K1.
Salary
Child care allowance
: RM2,400.00
: RM300.00 (receives every month – remuneration category)
EPF deducted from the salary
: RM297.00
K1 (as per EPF deduction)
: RM297.00
b. If allowances categorized as the additional remuneration subject to EPF but not subject to tax,
difference of total EPF with the EPF remuneration shall be treated as Kt.
Salary
Meal allowance
category)
: RM2,400.00
: RM450.00 (one off payment –additional remuneration
EPF deducted from the salary
: RM315.00
K1 (EPF for remuneration)
: RM264.00
Kt (difference from total and normal): RM315 –RM264
: RM51.00
c. If there is an additional remuneration
Salary
Bonus
: RM2,400.00
: RM3,600.00
EPF deducted from the salary
: RM660.00
K1 (EPF for remuneration)
: RM264.00
Kt (difference from total and normal): RM660 –RM264
: RM396.00
13. All allowable deductions are limited up to the maximum amount under the Income Tax Act 1967. The
amount of allowable deduction shall not appear in the pay slip and EA Form.
a. Compulsory deductions
There are six (6) type of compulsory deductions that affect in the formula as follows:
[D + S + DU + SU + QC + (∑LP + LP1)]
Deductions
a.
Individual
Deduction of RM9,000.00 for an individual in respect of himself and his
dependent relatives is granted automatically.
20
Amount
limited to
(RM)
9,000.00
Amount
limited to
(RM)
Deductions
b.
c.
Husband/Wife
3,000.00
i.
Deduction of RM3,000.00 is given in respect of a husband living
together in the basis year on condition that the husband has no source
of income/total income or has elected for joint assessment.
ii.
Deduction of RM3,000.00 is given in respect of a wife living together in
the basis year on condition that the wife has no source of income/total
income or has elected for joint assessment.
Child
1,000.00
“Child” means an unmarried dependent legitimate child or stepchild or adopted
child, under the age of 18 years or if above 18 years old, the child must be:
i.
receiving full-time instruction at any university, college or other higher
education institution (similar to a university or college); or
ii.
serving under articles or indentures with a view to qualifying in a trade or
profession.
Deduction of RM1,000.00 is given for each unmarried child under the age of 18
years in a current year.
Deduction of RM1,000.00 is also given for each unmarried child of 18 years and
above who is receiving full-time education in a current year.
Where a child falls within these conditions, the employee is treated as having the
respective number of children:
In circumstances where
v. Child over the age of 18 years and receiving full-time
instruction at diploma level onwards in an institution of
higher education in Malaysia.
vi. Child over the age of 18 years and receiving full-time
instruction at degree level onwards in an institution of
higher education outside Malaysia.
vii. Disabled child as certified by the Department of Social
Welfare.
viii. Disabled child receiving further instruction at diploma level
onwards in an institution of higher education in Malaysia
or at degree level onwards in an institution of higher
education outside Malaysia.
21
Deduction to
be
given as if the
employee
has this
number of
children
6
6
5
11
Deductions
d.
Contribution to Employees Provident Fund (EPF) or Other Approved
Scheme and Life Insurance
Amount
limited to
(RM)
6,000.00
Total deduction for the payment of contributions to the EPF or any other
Approved Scheme and life insurance premiums is limited to RM6,000.00 per
year.
e.
Disabled Person
6,000.00
A disabled person will be allowed an additional personal deduction of
RM6,000.00.
f.
Disabled Husband/Wife
3,500.00
Additional deduction of RM3,500.00 is given to an individual if a disabled
husband/wife is living together.
b. Optional deductions
Employee can claim deductions and rebates in the relevant month subject to approval by employer by
submitting TP1 Form (Exhibit 3) to the employer.
In the formula, all optional deductions shall be treated as ∑LP for the cummulative deductions and LP1
for the current month deductions. System must show cumulative and current month deduction amount
for the purpose of audit.
[D + S + DU + SU + QC + (∑LP + LP1)]
List of deductions must be provided in the system as follows:
Deductions
a.
Medical Treatment, Special Needs or Carer Expenses of Parents
Medical treatment, special needs and carer for parents are limited to RM5,000.00
in a basis year. Medical expenses which qualify for deductions includes:
i.
medical care and treatment provided by a nursing home; and
ii.
dental treatment limited to tooth extraction, filling, scaling and cleaning
but not including cosmetic dental treatment.
The claim must be supported by a certified medical practitioner registered with
the Malaysian Medical Council that the medical conditions of the parents require
medical treatment or special needs or carer.
The parents shall be resident in Malaysia. The medical treatment and care
22
Amount
limited to
(RM)
5,000.00
Deductions
Amount
limited to
(RM)
services are provided in Malaysia.
b.
In the case of carer, shall be proved by a written certification, receipt or copy of
carer’s work permit. “Carer” shall not include that individual, husband, wife or the
child of that individual.
Basic Supporting Equipment
5,000.00
The purchase of any supporting equipment for one’s own use, if he/she is a
disabled person or for the use of his/her spouse, child or parent, who is a
disabled person may be claimed but limited to a maximum of RM5,000.00 in a
basis year. Basic supporting equipment includes haemodialysis machine, wheel
chair, artificial leg and hearing aid but exclude optical lenses and spectacles.
c.
Higher Education Fees (Self)
5,000.00
Payment of annual fee limited to RM5,000.00 is allowed as a deduction for any
course of study in an institution or professional body in Malaysia recognized by
the Government of Malaysia or approved by the Minister of Finance for the
purpose of enhancing any skill or qualification:
d.
i.
up to tertiary level (other than Masters and Doctorate) in law,
accounting, Islamic finance, technical, vocational, industrial, scientific or
technology; or
ii.
any course of study at Masters or Doctorate level.
Medical Expenses on Serious Diseases
5,000.00
Medical expenses on serious diseases include the treatment of acquired immune
deficiency syndrome (AIDS), Parkinson’s disease, cancer, renal failure,
leukaemia and other similar diseases.
‘Other similar diseases’ such as heart attack, pulmonary hypertension, chronic
liver disease, fulminant viral hepatitis, head trauma with neurological deficit, brain
tumour or vascular malformation, major burns, major organ transplant or major
amputation of limbs.
Amount expended on own self, husband/wife or child is deductible up to a
maximum of RM5,000.00.
e.
Complete Medical Examination
500.00
Amount expended on own self, husband/wife or child for complete medical
examination is deductible up to a maximum of RM500.00. The total deduction for
medical expenses on serious diseases (no. 4) and complete medical examination
(no. 5) is limited to a maximum of RM5,000.00 a year.
Example :
Claim for deduction in no. 4 is RM4,900.00. Therefore, the balance of deduction
that can be claimed in no. 5 is only RM100.00.
23
Deductions
f.
Purchase of Books/Magazines/Journals/Similar Publications
Amount
limited to
(RM)
1,000.00
Purchase of books/magazines/journals/other similar publications (in the form of
hard copy or electronic but exclude newspapers or banned reading materials) for
the individual, husband/wife or child. Total deduction is limited to a maximum of
RM1,000.00 per year.
g.
Purchase of Personal Computer
3,000.00
An amount limited to a maximum of RM3,000.00 is deductible in respect of the
purchase of personal computer. No deduction will be granted if the computer is
used for business purpose. This deduction is allowed once in three (3) years.
h.
Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN)
6,000.00
Amount deposited in SSPN by an individual for his children’s education is
deductible up to a maximum of RM6,000.00 per year. The deduction is limited to
the net amount deposited in that basis year only.
This deduction has effect for the years of assessment 2012 until 2017.
Example: In a current year
Deposit in a current year
Less: Withdrawal in a current year
Allowable deduction to be claimed
i.
RM2,000.00
(-) RM1,500.00
RM 500.00
Purchase of Sports Equipment
300.00
An amount limited to a maximum of RM300.00 is deductible in respect of
purchase of sports equipment in the basis year by that individual for any sports
activity as defined under the Sports Development Act 1997.
j.
Payment of Alimony to Former Wife
3,000.00
Payment of alimony to a former wife is deductible provided that the total
deduction for wife (in paragraph 4.4.1 (b)) and alimony payment is limited to
RM3,000.00 per year. Voluntary alimony payment to a former wife under a
mutual agreement but without any formal agreement does not qualify as a
deduction.
Note:
Payment of alimony to former wife is not allowed in the case where the employee
claimed deduction for wife.
k.
Life Insurance
6,000.00
Total deduction for the payment of life insurance premiums and contributions to
the EPF or any other Approved Scheme is limited to RM6,000.00 per year.
24
Deductions
l.
Contribution to a Private Retirement Scheme and Payment of Deferred
Annuity
Amount
limited to
(RM)
3,000.00
Deduction on contribution to Private Retirement Scheme approved by the
Securities Commission under The Capital Markets and Services Act 2007 or
payment of deferred annuity premium or both limited to RM3,000 per year (for 10
years from year assessment 2012 until year assessment 2021).
m.
Education and Medical Insurance
3,000.00
A deduction not exceeding RM3,000.00 per year for insurance premiums in
respect of education or medical benefits for an individual, husband, wife or child.
n.
Interest on Housing Loan
10,000.00
A deduction not exceeding RM10,000 for each basis year is given on housing
loan interest for house purchased from developer or third party subject to the
following conditions:
i.
ii.
iii.
iv.
the tax payer is a Malaysian citizen and a resident;
limited to one residential house;
has not derived any income; and
sale and purchase agreement is executed between 10 March 2009 and
31 December 2010.
The tax deduction is given for 3 consecutive years from the first year the housing
loan interest is paid.
14. Rebate on Zakat
There are two type of zakat as follows:
a. Zakat that deducted from the remuneration (payslip)
Amount of zakat should appear in the payslip and EA Form.
b. Zakat claimed through TP1 form
Amount of zakat should not appear in the payslip and EA Form due to employee himself paid
directly to Pusat Zakat.
It is treated as zakat for current month in the month claimed by the employee.
15. TP1, TP2 and TP3 Form can be submitted online by the employee to the employer. All software
provider/employer are recommended to develop online submission of TP1, TP2 and TP3 Form in easing the
compulsory implementation of these submissions by the employee.
Logic of submission is as follow:
a. Unique ID and password to login by each employee.
25
b. Employee’s declaration section
i.
ii.
Date of employee’s declaration
Employee signature
: date of submission via online
: employee’s name
c. Approval by employer
i.
ii.
iii.
iv.
Date of approval by the employer
Name
Designation
Employer address
: date of the employer process the application from
the employees in the payroll system as to generate
the MTD amount.
: person in charged for payroll processing
: designation of the person in charged
: employer address
System must provide list of employee that claimed these TP Form. The list can be print and save. Employee
also can print and save these TP Form.
16. System must be able to generate detail of amount MTD/CP38 deducted from the employee by using PCBII
Form (Exhibit 4).
17. System must able to generate CP39 (Exhibit 5) and CP39A Form (Exhibit 6).
18. System must provide the text file data format (Exhibit 7) for the purpose of MTD submission to the IRBM.
Employer is recommended to submit CP39 and CP39A text file format data via internet banking or e-Data
PCB. Employer can register to use the e-Data PCB at http://eapps.hasil.gov.my/.
Conditions:
For arrears payment related to the prior year (other than current year), employer should submit MTD amount
by using CP39A text file format. Month of deduction shall be declared as 12 and year of deduction shall be
declared as the year of arrears shall be receive.
Example
: Arrears for 2008 paid in the current year
: Text file shall be named as xxxxxxxxxx12_2008.txt
26
EXHIBIT 1
BORANG PCB/TP3 (1/2013)
LEMBAGA HASIL DALAM NEGERI MALAYSIA
BORANG MAKLUMAT BERKAITAN PENGGAJIAN DENGAN MAJIKAN-MAJIKAN TERDAHULU
DALAM TAHUN SEMASA BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
BAHAGIAN A : MAKLUMAT MAJIKAN
A1
Nama Majikan Terdahulu 1
:
A2
No. Majikan
:
A3
Nama Majikan Terdahulu 2
:
A4
No. Majikan
:
E
E
*(Sila gunakan lampiran tambahan bagi majikan ketiga dan seterusnya)
BAHAGIAN B : MAKLUMAT INDIVIDU
B1
Nama
:
B2
No. Pengenalan
:
B3
No. Pasport
:
B4
No. Cukai Pendapatan
:
BAHAGIAN C : MAKLUMAT SARAAN, KWSP, ZAKAT DAN PCB (sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu)
AMAUN TERKUMPUL
C1 Jumlah saraan kasar bulanan dan saraan tambahan termasuk
elaun/perkuisit/ pemberian/manfaat yang dikenakan cukai
RM
C2 Jumlah elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai
i
Elaun perjalanan, kad petrol atau elaun petrol dan fi tol atas urusan rasmi
RM
ii Elaun penjagaan anak
RM
iii Produk yang dikeluarkan oleh perniagaan majikan yang diberi secara percuma atau diberi
pada harga diskaun
RM
iv Perkuisit dalam bentuk tunai/barangan berkaitan dengan pencapaian perkhidmatan lalu,
anugerah khidmat cemerlang, anugerah inovasi atau anugerah produktiviti atau
perkhidmatan lama dengan syarat pekerja tersebut telah berkhidmat lebih daripada 10 tahun.
v Lain - lain elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai. Sila rujuk nota
penerangan Borang BE.
RM
RM
C3 Jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan ke atas semua saraan
(saraan bulanan dan saraan tambahan)
RM
C4 Jumlah Zakat
RM
C5 Jumlah PCB (tidak termasuk CP38)
RM
BAHAGIAN D : MAKLUMAT POTONGAN
(sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu)
POTONGAN
TERKUMPUL
HAD TAHUNAN
D1 Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk ibu bapa
(keadaan kesihatan disahkan oleh pengamal perubatan)
TERHAD RM5,000
RM
D2 Peralatan sokongan asas untuk kegunaan sendiri, suami/isteri, anak atau ibu
bapa yang kurang upaya
TERHAD RM5,000
RM
TERHAD RM5,000
RM
D3 Yuran pendidikan (sendiri):
(i) peringkat selain Sarjana dan Doktor Falsafah – bidang undang-undang,
perakaunan, kewangan Islam, teknikal, vokasional, industri, saintifik atau
teknologi maklumat; atau
(ii) peringkat Sarjana dan Doktor Falsafah – sebarang bidang atau kursus
pengajian
D4 Perbelanjaan perubatan bagi penyakit yang sukar
diubati atas diri sendiri, suami/isteri atau anak
D5 Pemeriksaan perubatan penuh atas diri
sendiri, suami/isteri atau anak
RM
TERHAD RM5,000
TERHAD
RM500
RM
D6 Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain suratkhabar atau
bahan bacaan terlarang) untuk diri sendiri, suami/isteri atau anak
TERHAD RM1,000
RM
D7 Pembelian komputer peribadi untuk individu (potongan dibenarkan sekali dalam
setiap tiga tahun)
TERHAD RM3,000
RM
TERHAD RM6,000
RM
D9 Pembelian peralatan sukan untuk aktiviti sukan mengikut Akta Pembangunan
Sukan 1997
TERHAD RM300
RM
D10 Bayaran alimoni kepada bekas isteri
TERHAD RM3,000
RM
D11 Insurans nyawa
TERHAD RM6,000
(termasuk KWSP)
RM
D8 Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (jumlah simpanan
dalam tahun semasa tolak jumlah pengeluaran dalam tahun
semasa)
D12 Insurans pendidikan dan perubatan
RM
TERHAD RM3,000
RM
RM
D13 Skim Persaraan Swasta dan Anuiti tertunda ('Deferred annuity')
TERHAD RM1,000
RM
D14 Faedah pinjaman perumahan (mesti memenuhi syarat-syarat kelayakan)
TERHAD RM10,000
RM
BAHAGIAN E : AKUAN PEKERJA
Saya mengakui bahawa semua maklumat yang dinyatakan dalam borang ini adalah benar, betul dan lengkap. Sekiranya maklumat yang
diberikan tidak benar, tindakan mahkamah boleh diambil ke atas saya di bawah perenggan 113(1)(b ) Akta Cukai Pendapatan 1967.
Tarikh
Hari
Bulan
---------------------------------------------------------------------------Tahun
Tandatangan
NOTA
1. Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen sokongan untuk tujuan
pelarasan pengiraan PCB.
2. Majikan hendaklah meminta pekerja mengemukakan borang ini sekiranya pekerja pernah bekerja dengan majikan-majikan lain dalam
tahun semasa.
3. Majikan hanya perlu menyimpan borang ini untuk tempoh 7 tahun. Borang ini perlu dikemukakan sekiranya diminta oleh LHDNM.
EXHIBIT 2
BORANG PCB/TP2 (1/2013)
LEMBAGA HASIL DALAM NEGERI MALAYSIA
BORANG TUNTUTAN MANFAAT BERUPA BARANGAN DAN
NILAI TEMPAT KEDIAMAN YANG DISEDIAKAN OLEH MAJIKAN
BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
BAHAGIAN A : MAKLUMAT MAJIKAN
A1 Nama Majikan
:
A2 No. Majikan
:
E
BAHAGIAN B : MAKLUMAT INDIVIDU
B1 Nama
:
B2 No. Pengenalan
:
B3 No. Pasport
:
B4 No. Cukai Pendapatan
:
B5 No. Pekerja/No. Gaji
:
BAHAGIAN C : MAKLUMAT MANFAAT BERUPA BARANGAN (MBB)
Amaun Bulanan
C1 Kereta
RM
C2 Pemandu
RM
`
C3 Kelengkapan Rumah, Perkakas dan Perlengkapan
RM
C4 Hiburan dan Rekreasi
RM
C5 Tukang Kebun
RM
C6 Pembantu Rumah
RM
C7 Manfaat Percutian
RM
C8 Keahlian dalam Kelab Rekreasi
RM
C9* Jumlah lain-lain manfaat yang diterima
RM
*(Sila nyatakan jenis lain-lain manfaat yang diterima dalam lampiran yang berasingan)
BAHAGIAN D : MAKLUMAT NILAI TEMPAT KEDIAMAN (NTK) YANG DISEDIAKAN OLEH MAJIKAN
D1 Nilai tempat kediaman yang disediakan oleh majikan
RM
BAHAGIAN E : AKUAN PEKERJA
Saya bersetuju MBB dan NTK dimasukkan sebagai sebahagian daripada saraan saya mulai
bulan potongan
tahun potongan
Saya mengaku bahawa semua maklumat yang dinyatakan dalam borang ini adalah benar, betul dan lengkap.
Sekiranya maklumat yang diberikan tidak benar, tindakan mahkamah boleh diambil ke atas saya di bawah perenggan
113(1)(b) Akta Cukai Pendapatan 1967.
Tarikh
Hari
Bulan
Tahun
Tandatangan
BAHAGIAN F : PERSETUJUAN MAJIKAN
Permohonan pekerja di atas dipersetujui mulai bulan potongan
Tarikh
Hari
Bulan
Tahun
tahun potongan
Nama
:
Jawatan
:
Alamat majikan
:
NOTA PENERANGAN
1.
Pemohonan memasukkan nilai MBB dan NTK sebagai sebahagian daripada saraan bulanan dalam menentukan
amaun PCB tertakluk kepada persetujuan majikan. Pekerja tidak boleh membatalkan pilihan bagi memasukkan
MBB dan NTK sebagai sebahagian daripada saraan yang tertakluk kepada PCB pada tahun semasa dengan
majikan yang sama.
2.
Borang ini hendaklah diisi oleh pekerja setiap tahun dan satu salinan diserahkan kepada majikan untuk tujuan
pelarasan pengiraan PCB.
Pindaan hanya boleh dilakukan sekiranya terdapat perubahan nilai MBB dan NTK yang diberikan oleh majikan
dalam tahun semasa.
MBB adalah manfaat-manfaat berupa barangan yang tidak boleh ditukarkan kepada wang. Manfaat ini
dikategorikan sebagai pendapatan kasar daripada penggajian di bawah perenggan 13(1)(b) Akta Cukai
Pendapatan 1967. Sila rujuk Ketetapan Umum No. 2/2004 dan Tambahan - Manfaat Berupa Barangan untuk
keterangan lanjut.
3.
4.
5.
NTK merupakan tempat kediaman yang disediakan oleh majikan kepada pekerjanya. Manfaat ini dikategorikan
sebagai pendapatan kasar daripada penggajian di bawah perenggan 13(1)(c) Akta Cukai Pendapatan 1967. Sila
rujuk Ketetapan Umum No. 3/2005 dan Tambahan - Manfaat Tempat Kediaman Yang Disediakan Oleh Majikan
Kepada Pekerjanya untuk keterangan lanjut.
6.
Kaedah pengiraan MBB dan NTK untuk mendapatkan amaun bulanan adalah seperti berikut:
Amaun Bulanan
Contoh :
=
Nilai MBB/NTK setahun*
Baki bulan dalam setahun termasuk bulan semasa
Manfaat Kereta setahun
Bulan/Tahun potongan yang
dipersetujui majikan
Baki bulan dalam setahun
termasuk bulan semasa
= RM25,000
= April 2008
= 9 bulan
RM25,000
Amaun Bulanan
=
9
= RM2,777.77
* Nilai MBB/NTK setahun adalah nilai sebenar yang diterima oleh pekerja
EXHIBIT 3
BORANG PCB/TP1 (1/2013)
LEMBAGA HASIL DALAM NEGERI MALAYSIA
BORANG TUNTUTAN POTONGAN DAN REBAT INDIVIDU
BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
Bulan Potongan
Tahun Potongan :
BAHAGIAN A : MAKLUMAT MAJIKAN
A1
Nama Majikan
:
A2
No. Majikan
:
E
BAHAGIAN B : MAKLUMAT INDIVIDU
B1
Nama
:
B2
No. Pengenalan
:
B3
No. Pasport
:
B4
No. Cukai Pendapatan
:
B5
No. Pekerja/No. Gaji
:
BAHAGIAN C : MAKLUMAT POTONGAN
HAD
TAHUNAN
POTONGAN
TERKUMPUL
BULAN SEMASA
C1
Perbelanjaan rawatan perubatan, keperluan khas dan
penjaga untuk ibu bapa (keadaan kesihatan disahkan
oleh pengamal perubatan)
TERHAD
RM5,000
RM
RM
C2
Peralatan sokongan asas untuk kegunaan sendiri,
suami/isteri, anak atau ibu bapa yang kurang upaya
TERHAD
RM5,000
RM
RM
C3
Yuran pendidikan (sendiri):
TERHAD
RM5,000
RM
RM
RM
RM
(i) peringkat selain Sarjana dan Doktor Falsafah – bidang
undang-undang, perakaunan, kewangan Islam, teknikal,
vokasional, industri, saintifik atau teknologi maklumat;
atau
(ii) peringkat Sarjana dan Doktor Falsafah – sebarang
bidang atau kursus pengajian
C4
Perbelanjaan perubatan bagi penyakit
RM
yang sukar diubati atas diri sendiri,
suami /isteri atau anak
TERHAD
RM5,000
C5
Pemeriksaan perubatan penuh atas diri TERHAD
RM500
sendiri, suami/isteri atau anak
C6
Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain
suratkhabar atau bahan bacaan terlarang) untuk diri
sendiri, suami/isteri atau anak
TERHAD
RM1,000
RM
RM
C7
Pembelian komputer peribadi untuk individu (potongan
dibenarkan sekali dalam setiap tiga tahun)
TERHAD
RM3,000
RM
RM
C8
Tabungan bersih dalam Skim Simpanan Pendidikan
Nasional (jumlah simpanan dalam tahun semasa tolak
jumlah pengeluaran dalam tahun semasa)
TERHAD
RM6,000
RM
C9
Pembelian peralatan sukan untuk aktiviti sukan mengikut
Akta Pembangunan Sukan 1997
TERHAD
RM300
RM
RM
C10 Bayaran alimoni kepada bekas isteri
TERHAD
RM3,000
RM
RM
C11 Insurans nyawa
TERHAD
RM6,000
RM
RM
(termasuk KWSP)
C12 Insurans pendidikan dan perubatan
TERHAD
RM3,000
RM
RM
C13 Skim Persaraan Swasta dan Anuiti tertunda ('Deferred
annuity')
TERHAD
RM3,000
RM
RM
C14 Faedah pinjaman perumahan (mesti memenuhi syaratsyarat kelayakan)
TERHAD
RM
RM10,000
RM
BAHAGIAN D : REBAT
D1
R
Zakat selain yang dibayar melalui potongan daripada gaji bulanan
RMR
BAHAGIAN E : AKUAN PEKERJA
Saya mengakui bahawa semua maklumat yang dinyatakan dalam borang ini adalah benar, betul dan lengkap.
Sekiranya maklumat yang diberikan tidak benar, tindakan mahkamah boleh diambil ke atas saya di bawah
perenggan 113(1)(b) Akta Cukai Pendapatan 1967.
Tarikh
Hari
-
------------------------------------------------------------------Tahun
Bulan
Tandatangan
BAHAGIAN F : PERSETUJUAN MAJIKAN
Permohonan tuntutan pekerja di atas adalah dipersetujui bagi bulan potongan
Tarikh
Hari
Bulan
Tahun
tahun potongan
Nama
:
Jawatan
:
Alamat majikan :
NOTA
1.
Permohonan ini adalah tertakluk kepada persetujuan majikan.
2.
Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen
sokongan untuk tujuan pelarasan pengiraan PCB.
Pekerja dibenarkan untuk membuat tuntutan potongan yang telah dibelanjakan sehingga had yang dibenarkan
dalam tahun yang sama.
Majikan tidak perlu menyemak amaun tuntutan potongan dengan resit atau dokumen sokongan.
3.
4.
5.
6.
Majikan hanya perlu menyimpan borang tuntutan ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat.
Borang tuntutan ini perlu dikemukakan sekiranya diminta oleh LHDNM.
Semua resit atau dokumen yang berkaitan dengan tuntutan potongan dan rebat hendaklah disimpan oleh
pekerja bersama dengan salinan borang ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat.
Exhibit 4
PCB 2(II)-Pin. 2010
PENYATA BAYARAN CUKAI OLEH MAJIKAN
Kepada:
Ketua Pegawai Eksekutif/Ketua Pengarah Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri Malaysia
Cawangan
Tarikh:
Tuan,
Potongan Cukai Yang Dibuat Dalam Tahun
Nama Pekerja
No. Kad Pengenalan/No. Passpot
No. Cukai Pendapatan Pekerja
No. Pekerja
No. Majikan (E)
Dengan hormatnya saya merujuk kepada perkara di atas.
2. Potongan-potongan yang telah dibuat bagi pekerja di atas dalam tahun semasa adalah seperti berikut:
Amaun (RM)
Bulan
PCB
CP38
No. Resit/No. Slip Bank/No.
Transaksi
PCB
CP38
Tarikh Resit/Tarikh Transaksi
PCB
CP38
Januari
Februari
Mac
April
Mei
Jun
Julai
Ogos
September
Oktober
November
Disember
Jumlah
3. Potongan-potongan yang telah dibuat bagi pendapatan pekerja untuk tahun terdahulu dalam tahun semasa
adalah seperti berikut:
Jenis
Pendapatan
Bulan
Sekian. Terima kasih.
Nama pegawai
Jawatan
No. Telefon
Nama Dan Alamat Majikan
Tahun
Amaun PCB
(RM)
No. Resit/
No. Slip Bank/
No. Transaksi
Tarikh Resit/
Tarikh
Transaksi
Exhibit 5
CP39 Pin. 2012
Borang ini boleh difotokopi
CUKAI PENDAPATAN MALAYSIA
KETUA PENGARAH HASIL DALAM NEGERI
UNTUK KEGUNAAN PEJABAT
PENYATA POTONGAN CUKAI OLEH MAJIKAN
LEMBAGA HASIL DALAM NEGERI
[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967
Cawangan Pungutan Kuala Lumpur
No. Kelompok
KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]
Kaunter Bayaran Dan Tingkat 1, Blok 8A
Kompleks Bangunan Kerajaan, Jalan Duta
No. Resit
50600 KUALA LUMPUR
POTONGAN BAGI BULAN
BUTIR-BUTIR MAJIKAN
TAHUN
BUTIR-BUTIR PEMBAYARAN
PEGAWAI YANG MENYEDIAKAN MAKLUMAT
PCB
-
No. Majikan E
No. Pendaftaran
Perniagaan
CP38
Jumlah Potongan
Tandatangan
Bilangan Pekerja
Nama Penuh
Amaun
Nama Syarikat/
Perniagaan
No. Pengenalan
Butir-butir / Cek / Nombor
Bank / Deraf /
Kiriman Wang /
Cawangan
Wang Pos
Alamat Syarikat/
Perniagaan
Jawatan
No. Telefon
Tarikh
BORANG CP 39
A
B
1.
Borang ini mesti diisi dengan lengkap dan betul.
2.
Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera
1.
lewatnya pada hari kesepuluh bulan berikutnya.
padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39.
3.
No. Cukai Pendapatan:
3.1
Contoh: PCB/CP38 bagi bulan April 2012, tarikh akhirnya ialah pada 10 Mei 2012.
2.
Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan.
Contoh:
SG 2506203-00(0) boleh diisi sebagai SG 02506203000
3.2 Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan,
untuk bulan atau tahun berlainan.
Pastikan jumlah potongan PCB/CP38 adalah betul dan sama dengan nilai instrumen bayaran.
4.
Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no. majikan E,
Nama Syarikat/Perniagaan dan alamat majikan di belakang instrumen bayaran.
i. majikan atau pekerja boleh mendaftar secara atas talian melalui e-Daftar di www.hasil.gov.my, atau
5.
ii. Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan.
5.
6
Sediakan borang CP39 beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan
3.
pendaftaran boleh dibuat melalui :
4.
PEMBAYARAN
Bayaran dan Borang CP39 yang telah lengkap diisi mestilah sampai ke Cawangan Pungutan LHDN selewat-
Nama pekerja :
Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai
Keuntungan Harta Tanah tidak boleh dibayar bersama dengan bayaran yang menggunakan borang ini.
6.
Untuk bayaran bagi Negeri Sabah, sila alamatkan ke : 7.
Untuk bayaran bagi Negeri Sarawak, sila alamatkan ke :
Isikan nama penuh pekerja seperti di kad pengenalan/pasport (Jangan senaraikan pekerja yang
Cawangan Pungutan Kota Kinabalu
Cawangan Pungutan Kuching,
tidak layak dikenakan potongan bagi bulan berkenaan).
Wisma Hasil
Aras 1, Wisma Hasil,
Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada).
Jalan Tunku Abdul Rahman
No. 1, Jalan Padungan,
Contoh:
88600 Kota Kinabalu, Sabah
93100 Kuching, Sarawak
720403065235 atau A2172122
Jumlah Potongan Cukai:
PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan.
8.
Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut.
CP38 - Isikan amaun potongan cukai mengikut arahan Borang
CP38 (jika ada).
PERINGATAN
C
1. Jika jumlah instrumen bayaran tidak sama dengan jumlah potongan, bayaran akan ditolak.
2. Sekiranya maklumat tidak lengkap dan tidak betul, majikan akan dikenakan kompaun.
No. Majikan E
BIL.
NO. CUKAI PENDAPATAN
Muka Surat
-
NAMA PENUH PEKERJA
(SEPERTI DI KAD PENGENALAN ATAU PASPORT)
Borang CP39 boleh diperolehi di laman web : http://www.hasil.gov.my
NO. K/P LAMA
NO. K/P BARU
NO.
PEKERJA
BAGI PEKERJA ASING
NO. PASPORT
KOD
NEGARA
JUMLAH POTONGAN CUKAI
PCB (RM)
JUMLAH
JUMLAH BESAR
CP38 (RM)
EXHIBIT 6
CP39A Pin. 2012
Borang ini boleh difotokopi
CUKAI PENDAPATAN MALAYSIA
KETUA PENGARAH HASIL DALAM NEGERI
UNTUK KEGUNAAN PEJABAT
PENYATA POTONGAN CUKAI OLEH MAJIKAN
LEMBAGA HASIL DALAM NEGERI
[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967
Cawangan Pungutan Kuala Lumpur
No. Kelompok
KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]
Kaunter Bayaran Dan Tingkat 1, Blok 8A
Kompleks Bangunan Kerajaan, Jalan Duta
No. Resit
50600 KUALA LUMPUR
TUNGGAKAN BAGI BULAN
BUTIR-BUTIR MAJIKAN
TAHUN
BUTIR-BUTIR PEMBAYARAN
PEGAWAI YANG MENYEDIAKAN MAKLUMAT
PCB
-
No. Majikan E
No. Pendaftaran
Perniagaan
CP38
Jumlah Potongan
Tandatangan
Bilangan Pekerja
Nama Penuh
Amaun
Nama Syarikat/
Perniagaan
No. Pengenalan
Butir-butir / Cek / Nombor
Bank / Deraf /
Kiriman Wang /
Cawangan
Wang Pos
Alamat Syarikat/
Perniagaan
Jawatan
No. Telefon
Tarikh
BORANG CP 39A
A
Contoh:
1.
Borang ini mesti diisi dengan lengkap dan betul.
2.
Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera
akhirnya ialah pada 10 Mei 2012.
2.
padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39.
3.
untuk bulan atau tahun berlainan.
3.
Pastikan jumlah potongan PCB /CP38 adalah betul dan sama dengan nilai instrumen bayaran.
3.1
4.
Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no rujukan majikan E,
3.2
Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan.
SG 2506203-00(0) boleh diisi sebagai SG 02506203000
Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan,
Nama Syarikat/Perniagaan dan alamat majikan di belakang instrumen bayaran.
5.
pendaftaran boleh dibuat melalui :
6.
Untuk bayaran bagi Negeri Sabah, sila alamatkan ke : 7.
Untuk bayaran bagi Negeri Sarawak, sila alamatkan ke :
Cawangan Pungutan Kota Kinabalu,
Cawangan Pungutan Kuching,
Nama pekerja :
Wisma Hasil,
Aras 1, Wisma Hasil,
Isikan nama penuh pekerja seperti di kad pengenalan/pasport (Jangan senaraikan pekerja yang
Jalan Tunku Abdul Rahman,
No. 1, Jalan Padungan,
tidak layak dikenakan potongan bagi bulan berkenaan).
88600 Kota Kinabalu, Sabah
93100 Kuching, Sarawak
ii. Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan.
Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada).
Contoh:
6
8.
B
Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut.
720403065235 atau A2172122
Jumlah Potongan Cukai:
PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan.
C
CP38 - Isikan amaun potongan cukai mengikut arahan Borang
*
CP38 (jika ada).
1.
Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai
Keuntungan Harta Tanah tidak boleh dibayar bersama dengan bayaran yang menggunakan borang ini.
i. majikan atau pekerja boleh mendaftar secara atas talian melalui e-Daftar di www.hasil.gov.my, atau
5.
Sediakan borang CP39A beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan
No. Cukai Pendapatan:
Contoh:
4.
PCB bagi tunggakan gaji 2011 yang dibayar dalam bulan April 2012, tarikh
PEMBAYARAN
NOTA
Tunggakan adalah termasuk ganjaran, pampasan, komisen atau apa-apa bayaran yang dibayar kepada pekerja
bagi tahun terdahulu dalam tahun semasa.
D
PERINGATAN
Bayaran dan Borang CP39A yang telah lengkap diisi mestilah sampai ke Cawangan Pungutan LHDN
1.
Jika jumlah instrumen bayaran tidak sama dengan jumlah potongan, bayaran akan ditolak.
selewat-lewatnya pada hari kesepuluh bulan berikutnya.
2.
Sekiranya maklumat tidak lengkap dan tidak betul, majikan akan dikenakan kompaun.
No. Majikan E
BIL.
NO. CUKAI PENDAPATAN
Muka Surat
-
NAMA PENUH PEKERJA
(SEPERTI DI KAD PENGENALAN ATAU PASPORT)
Borang CP39A boleh diperolehi di laman web : http://www.hasil.gov.my
NO. K/P LAMA
NO. K/P BARU
NO.
PEKERJA
BAGI PEKERJA ASING
NO. PASPORT
KOD
NEGARA
JUMLAH POTONGAN CUKAI
PCB (RM)
JUMLAH
JUMLAH BESAR
CP38 (RM)
EXHIBIT 7
SPECIFICATION FORMAT FOR MTD TEXT FILE DATA
File name of text file data : xxxxxxxxxxmm_yyyy.txt
xxxxxxxxxx
: Employer number
mm
: month of deduction
yyyy
: year of deduction
Header:
No Field Name
1
Record Type
2
Employer No. (HQ)
3
Employer No.
4
Year of Deduction
5
Month of Deduction
6
Total MTD Amount
7
Total MTD Records
8
Total CP38 Amount
9
Total CP38 Records
Transaction Record Length
Transaction record (Details):
No Field Name
1
Record Type
2
IncomeTax No.
3
Wife code
4
Employee’s Name
5
Old IC No.
6
New IC No.
7
Passport No.
8
Country Code
9
MTD Amount
10 CP38 Amount
11 Employee No. or Salary No.
Transaction Record Length
Start
1
2
12
22
26
28
38
43
43
Start
1
2
12
13
73
85
97
109
111
119
127
End
1
11
21
25
27
37
42
52
57
Length
Type
1
Alphabet
10
Num
10
Num
4
Num
2
Num
10
Num
5
Num
10
Num
5
Num
=
57
End
1
11
12
72
84
96
108
110
118
126
136
=
Length
1
10
1
60
12
12
12
2
8
8
10
136
Notes
H - 'Header’
Right justify with zeroes
Right justify with zeroes
YYYY
MM (01-12)
Right justify with zeroes and with 2 decimal point
Right justify with zeroes
Right justify with zeroes and with 2 decimal point
Right justify with zeroes
Type
Alphabet
Num
Num
Alphabet
Alphanum
Num
Alphanum
Alphabet
Num
Num
Alphanum
Notes
D - 'Detail’
Right justify with zeroes
0-9
Left justify with spaces
A valid Old IC No. or just leave it blank if not applicable
A valid New IC No. (without ‘-‘) or just leave it blank if not applicable
Left justify or just leave it blank if not applicable
Refer to Country Code list
Right justify with zeroes and with 2 decimal point
Right justify with zeroes and with 2 decimal point
Left justify
The Example of Data as required (IRB Diskette Specification)
1.
Record Type: H for Header
2.
Employer’s No. (Headquarter)
Please complete with 10 digits without the letter E
Example 1 : E 908915-10
have to be filled as 0090891510
Example 2 : E 6918546-05
have to be filled as 0690891510
Example 3 : E 90002135-00 have to be filled as 9000213500
3.
Employer’s No.
Same as No. 2 above
4.
5.
Month of Deduction
Example : Month of August have to be filled as 08
6.
Total MTD Amount
Please complete the deduction amount without RM and decimal point
Example : RM8350.00 have to be filled as 0000835000
7.
Total MTD Records
The total must be tally with employees whom subject to MTD
Example : 6 employees have to be filled as 00006
8.
Total CP38 Amount
Please complete the deduction amount without the word RM and decimal point
Example : RM1500.50 have to be filled as 0000150050
Total CP38 Records
The total must be tally with employees whom subject to MTD
Example : 2 employees have to be filled as 00002
Record Type: D for Details
11. and 12. Income Tax No. and Wife code
A. Please complete the Income Tax No. with 11 digit without SG/OG
Example 1 : SG 531367-08 (0) have to be filled as 00531367080
Example 2 : OG10544355-08 (1) have to be filled as 10544355081
B. 1. For Male / Single Woman - the last digit is 0
2. For Married Woman - the last digit is between 1 until 9
C. If the income tax no. is not known, please fill as 00000000000
13.
Year of Deduction
Please complete the year of deduction with 4 digits
Example : Year 2005 have to be filled as 2005
5.
9.
10.
Employee’s Name
Please complete the employee’s full name as IC / Passport
14. and 15. Old / New Identity Card No.
Please complete the IC no. for local employee (if applicable)
Example 1 : Old IC No. A 4457334 have to be filled as A4457334
Example 2 : New IC No. 530706-01-5641 have to be filled as 530706015641
1
16.
Passport No.
Please complete the Passport No. for foreigner employee (if applicable)
Example : J 1294567 have to be filled as J1294567
17.
Country Code
Please complete the Country Code for foreigner employee only. The code is
for which country that has issued the passport.
18. and 19. MTD Amount and CP38 Amount
Please complete the deduction amount without the word RM and decimal point
Example 1 : RM900.00 have to be filled as 00090000
Example 2 : RM500.50 have to be filled as 00050050
20.
Employee’s No
Complete Employee’s No. or Salary No.
Example : AB012283 have to be filled as AB012283
EXHIBIT 8
EXAMPLE OF CALCULATION
MTD Calculation for January
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for January
= RM 5,500.00
EPF
= RM605.00
Additional deduction
= Nil
MTD paid
= Nil
Additional remuneration – Bonus
Received in month of April
= RM8,250.00
EPF = RM908.00
----------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee
Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2 = Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium
for the balance of the qualifying month
= [ [RM6,000.00 (limited) – (K + K1 + Kt) ] / n] or K1, whichever is lower
= [ [RM6,000.00 – (RM0.00 + RM605.00 + RM0.00)] / 11]
= RM 490.45
*Total EPF
= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)
= RM0.00 + RM605.00 + RM0.00 + (RM490.45 x 11) ≤ RM 6,000.00 (limit)
= RM605.00 + RM5,394.95 ≤ RM 6,000.00 (limit)
= RM5,999.95 ≤ RM 6,000.00 (limit)
where; n = 11
P
= [∑ (Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n] + (Yt – Kt *)] – [D+S+1000C+(∑LP + LP1)]
Where (Yt – Kt ) = 0
= [∑ ( RM0.00– RM0.00) + (RM5,500.00– RM605.00*) + [(RM5,500.00– RM490.45*) x 11] + (RM0.00
+ RM0.00)] – [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM0.00)]
= [[RM4,895.00] +[ (RM5,009.55 x 11)] – [RM9,000.00 + RM3,000.00]
= RM 4,895.00 + RM55,105.05 – RM12,000.00
= RM48,000.05
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined,
value of M, R and B are determined based on Schedule 1 above.
MTD for current month
= [ (P – M) x R + B ] – (Z+ X)
n+1
= [RM48,000.05–RM35,000.00] x 11% + RM1,200.00 - (RM0.00 + RM0.00)
11 + 1
= RM219.16 ≈ RM219.20
MTD Calculation for February
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for February
EPF
Additional deduction
MTD paid
= RM 5,500.00
= RM605.00
= Nil
= January - RM219.20
-----------------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee
Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2
= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium
for the qualifying monthly balance
= [ [RM6,000.00 (limited)– (K + K1 + Kt ] / n] or K1, whichever is lower
= [ [RM6,000.00 – (RM605.00 + RM605.00 + RM0.00)] / 10]
= RM 479.00
*Total EPF
= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)
= RM605.00 + RM605.00 + RM0.00 + (RM479.00 x 10) ≤ RM 6,000.00 (limit)
= RM605.00 + RM605.00 + RM4,790.00 ≤ RM 6,000.00 (limit)
= RM6,000.00 ≤ RM 6,000.00 (limit)
where; n = 10
P = [(Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n] + (Yt – Kt *)] – [D+S+1000C+(∑ LP + LP1)]
Where (Yt – Kt ) = 0
= [(RM5,500.00– RM605.00*) + (RM5,500.00– RM605.00*) + [(RM5,500.00– RM479.00*) x 10] + (RM0.00 +
RM0.00)] – [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM0.00)]
= [RM4,895.00 ]+ RM4,895.00 + [(RM5,021.00 x 10)] – [RM9,000.00 + RM3,000.00]
= RM 4,895.00 + RM4,895.00 + RM50,210.00 – RM12,000.00
= RM48,000.00
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined, value
of M, R and B are determined based on Schedule 1 above.
MTD for current month
= [ (P – M) x R + B ] – (Z+ X)
n+1
= (RM48,000.00–RM35,000.00) x 11%+RM1,200.00-(RM0.00+ RM219.20)
10 + 1
= RM219.16 ≈ RM219.20
MTD Calculation for Mac
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for Mac
EPF
Additional remuneration
Additional deduction i) Purchase of books
ii) Medical expenses for parent
= RM 5,500.00
= RM605.00
= Nil
= RM100.00
= RM200.00
RM300.00
MTD paid
= January until February – RM438.40
---------------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee
Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2
= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the qualifying monthly balance
= [ [RM6,000.00 (limited) – (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 – (RM605.00 x 2) + RM605.00 + RM0)] / 9]
= RM 465.00
*Total EPF
= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)
= (RM605.00 x 2) + RM605 + RM0 + (RM465.00 x 9) ≤ RM 6,000.00 (limit)
= RM1,210.00 + RM605.00 + RM4,185.00 ≤ RM 6,000.00 (limit)
= RM6,000.00 ≤ RM 6,000.00 (limit)
where; n = 9
P = [∑ (Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n] + (Yt – Kt *)] – [D+S+1000C+(∑ LP + LP1)]
Where (Yt – Kt ) = 0
= [(RM11,000.00– RM1,210.00) + (RM5,500.00– RM605.00*) + [(RM5,500.00– RM465.00*) x 9] + (RM0.00
+ RM0.00)] – [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM300.00)]
= [RM9,790.00 + RM4,895.00 + [(RM5,035.00 x 9)]] – [RM9,000.00 + RM3,000.00 + RM300.00]
= RM60,000.00 – RM12,300.00
= RM47,700.00
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined,
value of M, R and B are determined based on Schedule 1 above.
MTD for current month =[ (P – M) x R + B ] – (Z+ X)
n+1
=[RM47,700.00–RM35,000.00] x 11% + RM1,200.00-( RM0.00 + RM438.40)
9+1
= RM215.86 ≈ RM215.90
MTD Calculation for April ( receive additional remuneration – using Additional Remuneration Formula)
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for April
EPF
Additional remuneration
Additional deduction i) Purchase of books
ii) Medical expenses for parent
MTD paid
= RM5,500.00
= RM605.00
= Nil
= RM100.00
= RM200.00
RM300.00
= January until March - RM654.30
Additional Remuneration – Bonus
= RM8,250.00
EPF = RM908.00
----------------------------------------------------------------------------------------------------------------------------------------Step 1 – Determine MTD on net remuneration for a year (not including current month’s additional
remuneration)
[A] Determine category of employee.
Category 3 / KA3
[B] Determine chargeable income for a year [P];
Firstly determine value K2
K2 = Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the balance of the qualifying month
= [ [RM6,000.00 (limited) – (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 – (RM605.00 x 3) + RM605.00 + RM0.00)] / 8]
= RM 447.50
*Total EPF
= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)
= (RM605.00 x 3) + RM605.00 + RM0.00 + (RM447.50 x 8) ≤ RM 6,000.00 (limit)
= RM1,815.00 + RM605.00 + RM3,580.00 ≤ RM 6,000.00 (limit)
= RM6,000.00 ≤ RM 6,000.00 (limit)
where; n = 8
P = [∑ (Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n] + (Yt – Kt *)] – [D+S+1000C+(∑ LP + LP1)]
Where; (Yt – Kt ) = 0
= (RM16,500.00– RM1,815.00*) + (RM5,500.00– RM605.00*) + [(RM5,500.00– RM447.50*) x 8] + (RM0.00
+ RM0.00)] – [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM300.00 + RM300.00)]
= [RM14,685.00+ RM4,895.00+ RM40,420.00] – [RM9,000.00 + RM3,000.00 + RM300.00 + RM300.00]
= RM60,000.00 – RM12,600.00
= RM47,400.00
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined,
value of M, R and B are determined based on Schedule 1 above.
MTD for current month
= [(P – M) x R + B] – (Z+ X)
n+1
= [RM47,400.00–RM35,000.00] x 11% + RM1,200.00- (RM0.00+ RM654.30)
8+1
= RM212.18
Net MTD
= MTD for current month – zakat for current month
= RM212.18 – RM0.00
= RM212.18
[D] Determine total MTD for a year
Total MTD for a year
= Total paid accumulated MTD + [MTD for current month at Step [C] x remaining
month in a year including current month]
= X + [(MTD for current month at Step [C] x (n + 1)]
= RM654.30 + [(RM212.18 x (8 + 1))
= RM654.30 + RM1,909.62
= RM2,563.92
Step 2 – Determine chargeable income for a year [P] (including additional remuneration for current
month) and additional remuneration which has been paid.
[A] Determine category of employee.
Category 3 / KA3
[B] Determine chargeable income for a year [P];
Firstly determine value K2
K2
= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the qualifying monthly balance
= [ [RM6,000.00 (limited) – (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 – (RM605.00 x 3) + RM605.00 + RM908.00)] / 8]
= RM 334.00
*Total EPF
= K + K1 + Kt + (K2 x n) ≤ RM 6,000.00 (limit)
= (RM605.00 x 3) + RM605.00 + RM908.00 + (RM334.00 x 8) ≤ RM 6,000.00 (limit)
= RM1,815.00 + RM605.00 + RM908.00 + RM2,672.00 ≤ RM 6,000.00 (limit)
= RM6,000.00 ≤ RM 6,000.00 (limit)
P
= [∑ (Y– K*)+(Y1 – K1*)+[(Y2 – K2 *) x n] + (Yt – Kt *)] – [D+S+1000C+(ΣLP + LP1)]
=[(RM16,500.00– RM1,815.00*) + (RM5,500.00– RM605.00*) + [(RM5,500.00– RM334.00*) x 8] +
(RM8,250.00 – RM908.00)] – [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM300.00 + RM300.00)]
= [RM14,685.00 +RM4,895.00 + RM41,328.00 + RM7,342.00] – [RM9,000.00+ RM0.00 + RM3,000.00
+RM600.00]
= RM 68,250.00 – RM12,600.00
= RM55,650.00
Step 3 – Determine total tax for a year based on value of P in Step 2[B]. Value of M, R and B are based
on value as per Schedule 1 below;
Total tax for a year
= (P – M) x R + B
= (RM55,650.00 – RM50,000.00) x 19% + RM2,850.00
= RM3,923.50
Schedule 1: Value of P, M, R and B
P
(RM)
M
(RM)
R
(%)
2,500 – 5,000
5,001 – 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
Exceeding 100,000
2,500
5,000
20,000
35,000
50,000
70,000
100,000
0
2
6
11
19
24
26
B
Category 1 & 3
(RM)
– 400
– 400
– 100
1,200
2,850
6,650
13,850
B
Category 2
(RM)
– 800
– 800
– 500
1,200
2,850
6,650
13,850
Step 4 –
Determine MTD for current month additional remuneration where total tax (Step 3) less total
MTD for a year (Step 1[D]), zakat which has been paid
MTD for additional remuneration
= Step 3 – [Step 1[D] + zakat which has been paid]
= RM3,923.50 – [RM2,563.92 + RM0.00]
= RM1,359.58
Step 5 – MTD for current month which shall be paid
= Net MTD + MTD for current month on additional remuneration
= Step 1[C] + Step 4
= RM212.18 + RM1,359.58
= RM1,571.76 ≈ RM1,571.80
NOTE:
MTD Calculation for month of May until December is as per example above. Total remuneration, MTD paid
and the deductions/rebates will be accumulated and brought forward from month to month until month of
December in a current year.
Source Exif Data:
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