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
1
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.
2
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
3
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. overtime allowance
ii. bonus/incentive
iii. arrears of salary or any other arrears paid to an employee
iv. employee’s share option scheme (if employee opts for MTD deduction)
v. tax borne by employer
vi. gratuity
vii. compensation for loss of employment
viii. ex-gratia
ix. director’s fee (not paid monthly)
x. commissions
xi. allowances (variable amount either paid every month or not)
xii. any other payment in addition to normal remuneration for current month
Current:
Such additional remuneration includes:
i. bonus/incentive
ii. arrears of salary or any other arrears paid to an employee
iii. employee’s share option scheme (if employee opts for MTD deduction)
iv. tax borne by employer
v. gratuity
vi. compensation for loss of employment
vii. ex-gratia
viii. director’s fee (not paid monthly)
ix. commissions (not paid monthly)
x. allowances (not paid monthly)
xi. any other payment in addition to normal remuneration for current month
4
C. AMENDMENT TO SPECIFICATION FOR MTD CALCULATIONS USING COMPUTERISED
CALCULATION METHOD FOR 2013
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
(%)
B
Category 1 & 3
(RM)
B
Category 2
(RM)
2,500 – 5,000
2,500
0
– 400
– 800
5,001 – 20,000
5,000
2
– 400
– 800
20,001 - 35,000
20,000
6
– 100
– 500
35,001 - 50,000
35,000
11
1,200
1,200
50,001 - 70,000
50,000
19
2,850
2,850
70,001 - 100,000
70,000
24
6,650
6,650
Exceeding 100,000
100,000
26
13,850
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:
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.
5
In circumstances where
Deduction to be
given as if the
employee has this
number of children
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.
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;
6
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]
7
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 : RM3,000.00
MTD calculation : RM3,000.00 x 26%
Total MTD : 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. Normal remuneration formula
ii. Additional remuneration formula
iii. Returning Expert Program Formula
iv. Knowledge worker at specified region (ISKANDAR)
i. 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.
8
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 = [∑(Y–K*) + (Y1–K1*) + [(Y2–K2*)n] + (Yt–Kt*)] – [D + S + DU + SU + QC + (∑LP +
LP1)]
P
Total chargeable income for a year;
∑ (Y–K)
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);
Y
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);
K
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
Current month’s normal remuneration;
K1
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
Estimated remuneration as per Y1 for the following month;
K2
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
Net additional remuneration for current month;
Yt
Gross additional remuneration for current month;
Kt
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
Remaining working month in a year;
n + 1
Remaining working month in a year including current month;
D
Deduction for individual of RM9,000.00;
S
Deduction for spouse of RM3,000.00;
DU
Deduction for disabled individual RM6,000
SU
Deduction for disabled spouse of RM3,500
Q
Deduction of RM1,000.00 for qualifying children;
C
Number of qualifying children (refer to term and conditions paragraph 12(a)(c);
Value of D, S and C are determined as follows:
9
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
Other accumulated allowable deductions including from previous employment in
the current year (if any);
LP1
Other allowable deductions for current month;
M
Amount of first chargeable income for every range of chargeable income a year;
R
Percentage of tax rates;
B
Amount of tax on M less tax rebate for individual and spouse (if qualified);
Z
Accumulated zakat paid other than zakat for current month;
X
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
P
(RM)
M
(RM)
R
(%)
B
Category 1 & 3
(RM)
B
Category 2
(RM)
2,500 – 5,000
2,500
0
– 400
– 800
5,001 – 20,000
5,000
2
– 400
– 800
20,001 - 35,000
20,000
6
– 100
– 500
35,001 - 50,000
35,000
11
1,200
1,200
50,001 - 70,000
50,000
19
2,850
2,850
70,001 - 100,000
70,000
24
6,650
6,650
Exceeding 100,000
100,000
26
13,850
13,850
ii. 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. bonus/incentive
ii. arrears of salary or any other arrears paid to an employee
iii. employee’s share option scheme (if employee opts for MTD deduction)
iv. tax borne by employer
v. gratuity
vi. compensation for loss of employment
vii. ex-gratia
viii. director’s fee (not paid monthly)
ix. commissions (not paid monthly)
x. allowances (not paid monthly)
xi. any other payment in addition to normal remuneration for current month
10
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]
11
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
Total chargeable income for a year;
∑ (Y–K)
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);
Y
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);
K
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
Current month’s normal remuneration;
K1
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
Estimated remuneration as per Y1 for the following month;
K2
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
Net additional remuneration for current month;
Yt
Gross additional remuneration for current month;
Kt
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
Remaining working month in a year;
n + 1
Remaining working month in a year including current month;
12
D
Deduction for individual of RM9,000.00;
S
Deduction for spouse of RM3,000.00;
DU
Deduction for disabled individual RM6,000;
SU
Deduction for disabled spouse of RM3,500;
Q
Deduction of RM1,000.00 for qualifying children;
C
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
Other accumulated allowable deductions including from previous employment in the
current year (if any);
LP1
Other allowable deductions for current month;
R
Percentage of tax rates;
T
Individual and spouse rebate (if any);
Z
Accumulated zakat paid in the current year other than zakat for current month;
X
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
P
(RM)
R
(%)
T
Kategori 1 & 3
(RM)
T
Kategori 2
(RM)
Kurang 35,000
15
400
800
Melebihi 35,000
15
0
0
iv. 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
13
Where P = [∑(Y–K*)+(Y1–K1*)+[(Y2–K2*) n]+(Yt–Kt*)]-[D+S+DU+SU+QC+(∑LP+LP1)]
P
Total chargeable income for a year;
∑ (Y–K)
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);
Y
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);
K
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
Current month’s normal remuneration;
K1
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
Estimated remuneration as per Y1 for the following month;
K2
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
Net additional remuneration for current month;
Yt
Gross additional remuneration for current month;
Kt
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
Remaining working month in a year;
n + 1
Remaining working month in a year including current month;
D
Deduction for individual of RM9,000.00;
S
Deduction for spouse of RM3,000.00;
DU
Deduction for disabled individual RM6,000;
SU
Deduction for disabled spouse of RM3,500;
Q
Deduction of RM1,000.00 for qualifying children;
C
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
Other accumulated allowable deductions including from previous employment in the
current year (if any);
LP1
Other allowable deductions for current month;
R
Percentage of tax rates;
Z
Accumulated zakat paid in the current year other than zakat for current month;
X
Accumulated MTD paid for previous month including from previous employment in the
current year (including MTD on additional remuneration. MTD amount is not including
14
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)
MTD amount deducted
(RM)
a.
MTD for current month
< 10
0
≥ 10
Deduct as per MTD
calculation
b.
Net MTD (after zakat/fi deduction for the current
month)
< 10
Deduct as per MTD
calculation
≥ 10
Deduct as per MTD
calculation
c.
MTD for additional remuneration
< 10
0
≥ 10
Deduct as per MTD
calculation
4. Zakat shall be treated as follows:
a) Employees receive only remuneration (without additional remuneration).
MTD for current month
(RM)
Zakat for current
month
(RM)
Net MTD
(RM)
Zakat carried forward
to the following month
(value of Z)
(RM)
(a)
(b)
(a – b = c)
(d)
a.
8.00 ≈ 0.00
5.00
- 5.00 ≈ 0.00
5.00
b.
15.00
20.00
- 5.00 ≈ 0.00
20.00
c.
15.00
8.00
7.00
8.00
d.
120.00
100.00
20.00
100.00
15
b) Employees receive additional remuneration during the month. Please refer to MTD for additional
remuneration formula.
MTD for
current
month (RM)
Zakat for
current
month
(RM)
Net MTD
(RM)
Step 1(c)
Zakat carried
forward to the
following month
(value of Z)
(RM)
MTD for
additional
remuneration
(RM)
Step 4
MTD for
current
month
(RM)
Step 5
(a)
(b)
(a – b = c)
(d)
(e)
(c + e = f)
a.
8.00 ≈ 0.00
5.00
- 5.00 ≈ 0.00
5.00
9.00 ≈ 0.00
0.00
b.
8.00 ≈ 0.00
5.00
- 5.00 ≈ 0.00
5.00
25.00
20.00
c.
15.00
20.00
- 5.00 ≈ 0.00
20.00
32.55
27.55
d.
15.00
8.00
7.00
8.00
127.30
134.30
e.
120.00
100.00
20.00
100.00
392.25
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)
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.
6,000.00
b.
Child care allowance in respect of children up to 12 years of age.
2,400.00
c.
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.
Limited to
only 1 unit for
each category
of assets
d.
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.
Limited to
only
1 line for each
category
of assets.
16
Allowances / Perquisites / Gifts / Benefits
Restricted
amount (RM)
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).
2,000
f.
Parking rate and parking allowance. This includes parking rate paid by the
employer directly to the parking operator.
Restricted to
the
actual amount
expended
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 x B
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;
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 : RM5,000 per month
Car allowance : RM 800 per month
Meal allowance : RM 300 per month (Exempted)
Childcare allowance : 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 : RM5,000 per month
Car allowance : RM 800 per month
Total taxable remuneration : RM5,800 per month
17
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] Determine the tax deduction on monthly remuneration (excluding arrears)
[B] (1/12 x net arrears) + monthly net remuneration
[C] Determine the tax deduction on [B]
[D] ([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 RM3,600.00 KWSP: RM 396.00
Arrears RM7,200.00 KWSP: RM 792.00
[A] Determine the tax deduction on monthly remuneration (excluding arrears)
Monthly remuneration RM3,600.00
Minus: EPF RM 396.00*
Net monthly remuneration RM3,204.00
MTD for RM3,204.00 = RM48.00
[B] (1/12 x net arrears) + monthly net remuneration
Arrears RM7,200.00
Minus: EPF RM 104.00* (*RM500.00 - RM396.00)
Net arrears 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
18
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:
[ (P - M) X R + B ] x 0.8
12
ii. 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
(%)
B
[KATEGORI 1 & 3]
(RM)
B
[KATEGORI 2]
(RM)
2,500 - 5,000
2,500
1
-350
-700
5,001 - 20,000
5,000
3
-325
-675
20,001 - 35,000
20,000
7
125
-225
35,001 - 50,000
35,000
13
1,525
1,525
50,001 - 70,000
50,000
19
3,475
3,475
70,001 - 100,000
70,000
24
7,275
7,275
100,001 - 250,000
100,000
27
14,475
14,475
Melebihi 250,000
250,000
28
54,975
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.
19
b. If remuneration payment for year 2009 and above
Using the same formula for additional remuneration with the following conditions:
i. Value of (Y-K) is the cummulative remuneration received during the year (from January until
December that year)
ii. Value of (Y1–K1) = 0
iii. Value of (Y2–K2) = 0
iv. Value of D, S, DU, SU, and QC are value claimed during the year.
v. Value of ∑LP is the total value of deductions claimed by the employee during the year.
vi. Value of LP1 = 0
vii. 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 : RM25,000
Month/year of deduction agreed by the employer : April 2012
Remaining working month in a year including
current month : 9 months
Monthly amount : RM25,000
9
: RM2,777.77 ≈ RM2,777.00
20
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 : RM2,400.00
Child care allowance : 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 : RM2,400.00
Meal allowance : RM450.00 (one off payment –additional remuneration
category)
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 : RM2,400.00
Bonus : 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
Amount
limited to
(RM)
a.
Individual
Deduction of RM9,000.00 for an individual in respect of himself and his
dependent relatives is granted automatically.
9,000.00
21
Deductions
Amount
limited to
(RM)
b.
Husband/Wife
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.
3,000.00
c.
Child
“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
Deduction to
be
given as if the
employee
has this
number of
children
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.
6
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.
6
vii. Disabled child as certified by the Department of Social
Welfare.
5
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.
11
1,000.00
22
Deductions
Amount
limited to
(RM)
d.
Contribution to Employees Provident Fund (EPF) or Other Approved
Scheme and Life Insurance
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.
6,000.00
e.
Disabled Person
A disabled person will be allowed an additional personal deduction of
RM6,000.00.
6,000.00
f.
Disabled Husband/Wife
Additional deduction of RM3,500.00 is given to an individual if a disabled
husband/wife is living together.
3,500.00
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
Amount
limited to
(RM)
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
5,000.00
23
Deductions
Amount
limited to
(RM)
services are provided in Malaysia.
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.
b.
Basic Supporting Equipment
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.
5,000.00
c.
Higher Education Fees (Self)
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:
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.
5,000.00
d.
Medical Expenses on Serious Diseases
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.
5,000.00
e.
Complete Medical Examination
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.
500.00
24
Deductions
Amount
limited to
(RM)
f.
Purchase of Books/Magazines/Journals/Similar Publications
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.
1,000.00
g.
Purchase of Personal Computer
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.
3,000.00
h.
Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN)
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 RM2,000.00
Less: Withdrawal in a current year (-) RM1,500.00
Allowable deduction to be claimed RM 500.00
6,000.00
i.
Purchase of Sports Equipment
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.
300.00
j.
Payment of Alimony to Former Wife
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.
3,000.00
k.
Life Insurance
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.
6,000.00
25
Deductions
Amount
limited to
(RM)
l.
Contribution to a Private Retirement Scheme and Payment of Deferred
Annuity
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).
3,000.00
m.
Education and Medical Insurance
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.
3,000.00
n.
Interest on Housing Loan
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. the tax payer is a Malaysian citizen and a resident;
ii. limited to one residential house;
iii. has not derived any income; and
iv. 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.
10,000.00
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.
26
b. Employee’s declaration section
i. Date of employee’s declaration : date of submission via online
ii. Employee signature : employee’s name
c. Approval by employer
i. Date of approval by the employer : date of the employer process the application from
the employees in the payroll system as to generate
the MTD amount.
ii. Name : person in charged for payroll processing
iii. Designation : designation of the person in charged
iv. Employer address : 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
EXHIBIT 1
BORANG PCB/TP3 (1/2013)
BAHAGIAN A : MAKLUMAT MAJIKAN
A1 Nama Majikan Terdahulu 1 :
A2 No. Majikan : E
A3 Nama Majikan Terdahulu 2 :
A4 No. Majikan : 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)
C1 RM
C2
iRM
ii RM
iii RM
iv RM
vRM
C3 RM
C4 Jumlah Zakat RM
C5 Jumlah PCB (tidak termasuk CP38) RM
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.
Produk yang dikeluarkan oleh perniagaan majikan yang diberi secara percuma atau diberi
pada harga diskaun
Elaun perjalanan, kad petrol atau elaun petrol dan fi tol atas urusan rasmi
Jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan ke atas semua saraan
(saraan bulanan dan saraan tambahan)
Lain - lain elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai. Sila rujuk nota
penerangan Borang BE.
Elaun penjagaan anak
AMAUN TERKUMPUL
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
Jumlah elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai
LEMBAGA HASIL DALAM NEGERI MALAYSIA
Jumlah saraan kasar bulanan dan saraan tambahan termasuk
elaun/perkuisit/ pemberian/manfaat yang dikenakan cukai
BORANG MAKLUMAT BERKAITAN PENGGAJIAN DENGAN MAJIKAN-MAJIKAN TERDAHULU
DALAM TAHUN SEMASA BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
BAHAGIAN D : MAKLUMAT POTONGAN (sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu)
D1 TERHAD RM5,000 RM
D2 TERHAD RM5,000 RM
D3 TERHAD RM5,000 RM
D4 RM
D5 RM
D6 TERHAD RM1,000 RM
D7 TERHAD RM3,000 RM
D8 TERHAD RM6,000 RM
D9 TERHAD RM300 RM
D10 TERHAD RM3,000 RM
D11 RM
D12 TERHAD RM3,000 RM
D13 TERHAD RM1,000 RM
D14 Faedah pinjaman perumahan (mesti memenuhi syarat-syarat kelayakan) TERHAD RM10,000 RM
BAHAGIAN E : AKUAN PEKERJA
Tarikh - - ----------------------------------------------------------------------------
Bulan
1.
2.
3.
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
Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain suratkhabar atau
bahan bacaan terlarang) untuk diri sendiri, suami/isteri atau anak
POTONGAN
TERKUMPUL
HAD TAHUNAN
Pemeriksaan perubatan penuh atas diri
sendiri, suami/isteri atau anak
Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen sokongan untuk tujuan
pelarasan pengiraan PCB.
Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (jumlah simpanan
dalam tahun semasa tolak jumlah pengeluaran dalam tahun
Hari
Tahun
TERHAD RM6,000
(termasuk KWSP)
Insurans pendidikan dan perubatan
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.
Majikan hanya perlu menyimpan borang ini untuk tempoh 7 tahun. Borang ini perlu dikemukakan sekiranya diminta oleh LHDNM.
NOTA
Tandatangan
Insurans nyawa
Peralatan sokongan asas untuk kegunaan sendiri, suami/isteri, anak atau ibu
bapa yang kurang upaya
Skim Persaraan Swasta dan Anuiti tertunda ('Deferred annuity')
Bayaran alimoni kepada bekas isteri
Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk ibu bapa
(keadaan kesihatan disahkan oleh pengamal perubatan)
Majikan hendaklah meminta pekerja mengemukakan borang ini sekiranya pekerja pernah bekerja dengan majikan-majikan lain dalam
tahun semasa.
TERHAD
RM500
Pembelian komputer peribadi untuk individu (potongan dibenarkan sekali dalam
setiap tiga tahun)
Pembelian peralatan sukan untuk aktiviti sukan mengikut Akta Pembangunan
Sukan 1997
Perbelanjaan perubatan bagi penyakit yang sukar
diubati atas diri sendiri, suami/isteri atau anak
semasa)
TERHAD RM5,000
RM
RM
EXHIBIT 2
BORANG PCB/TP2 (1/2013)
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)
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
Amaun Bulanan
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 E : AKUAN PEKERJA
Saya bersetuju MBB dan NTK dimasukkan sebagai sebahagian daripada saraan saya mulai
bulan potongan tahun potongan
Tarikh - -
BAHAGIAN F : PERSETUJUAN MAJIKAN
Permohonan pekerja di atas dipersetujui mulai bulan potongan tahun potongan
Tarikh - - Nama :
Jawatan :
Alamat majikan :
1.
2.
3.
4.
5.
6. Kaedah pengiraan MBB dan NTK untuk mendapatkan amaun bulanan adalah seperti berikut:
Baki bulan dalam setahun termasuk bulan semasa
Contoh :
Manfaat Kereta setahun = RM25,000
= April 2008
= 9 bulan
RM25,000
= RM2,777.77
* Nilai MBB/NTK setahun adalah nilai sebenar yang diterima oleh pekerja
Nilai MBB/NTK setahun*
Tandatangan
Bulan
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.
Pindaan hanya boleh dilakukan sekiranya terdapat perubahan nilai MBB dan NTK yang diberikan oleh majikan
dalam tahun semasa.
Tahun
Hari
Amaun Bulanan
Bulan/Tahun potongan yang
dipersetujui majikan
9
NOTA PENERANGAN
Borang ini hendaklah diisi oleh pekerja setiap tahun dan satu salinan diserahkan kepada majikan untuk tujuan
pelarasan pengiraan PCB.
Amaun Bulanan
=
=
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.
Hari
Bulan
Tahun
Baki bulan dalam setahun
termasuk bulan 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.
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.
Bulan Potongan
Tahun Potongan :
A1 :
A2 :E
B1 :
B2 :
B3 :
B4 :
B5 :
C1 RM RM
C2 RM RM
RM RM
C4 RM
C5 RM RM
C6 RM RM
C7 RM RM
EXHIBIT 3
BORANG PCB/TP1 (1/2013)
BAHAGIAN A : MAKLUMAT MAJIKAN
BAHAGIAN B : MAKLUMAT INDIVIDU
BAHAGIAN C : MAKLUMAT POTONGAN
Nama
No. Pengenalan
BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
LEMBAGA HASIL DALAM NEGERI MALAYSIA
TERHAD
RM5,000
No. Cukai Pendapatan
No. Pekerja/No. Gaji
Nama Majikan
No. Majikan
BORANG TUNTUTAN POTONGAN DAN REBAT INDIVIDU
TERKUMPUL
BULAN SEMASA
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
POTONGAN
Peralatan sokongan asas untuk kegunaan sendiri,
suami/isteri, anak atau ibu bapa yang kurang upaya
oleh pengamal perubatan)
No. Pasport
TERHAD
RM3,000
(ii) peringkat Sarjana dan Doktor Falsafah – sebarang
bidang atau kursus pengajian
C3
(i) peringkat selain Sarjana dan Doktor Falsafah – bidang
undang-undang, perakaunan, kewangan Islam, teknikal,
vokasional, industri, saintifik atau teknologi maklumat;
atau
Yuran pendidikan (sendiri):
Perbelanjaan perubatan bagi penyakit
yang sukar diubati atas diri sendiri,
Pemeriksaan perubatan penuh atas diri
sendiri, suami/isteri atau anak
Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain
suratkhabar atau bahan bacaan terlarang) untuk diri
sendiri, suami/isteri atau anak
HAD
TAHUNAN
TERHAD
RM5,000
TERHAD
RM5,000
TERHAD
RM1,000
Pembelian komputer peribadi untuk individu (potongan
dibenarkan sekali dalam setiap tiga tahun)
TERHAD
RM500
TERHAD
RM5,000
Perbelanjaan rawatan perubatan, keperluan khas dan
penjaga untuk ibu bapa (keadaan kesihatan disahkan
suami /isteri atau anak
C8 RM
C9 RM RM
C10 RM RM
C11 RM RM
C12 Insurans pendidikan dan perubatan RM RM
C13 RM RM
C14 RM RM
D1 Zakat selain yang dibayar melalui potongan daripada gaji bulanan RM
Tarikh - - -------------------------------------------------------------------
Bulan
Permohonan tuntutan pekerja di atas adalah dipersetujui bagi bulan potongan tahun potongan
Tarikh - - Nama :
Bulan Jawatan :
Alamat majikan :
1.
2.
3.
4.
5.
6.
BAHAGIAN E : AKUAN PEKERJA
BAHAGIAN F : PERSETUJUAN MAJIKAN
BAHAGIAN D : REBAT
Tahun
jumlah pengeluaran dalam tahun semasa)
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.
Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen
sokongan untuk tujuan pelarasan pengiraan PCB.
Permohonan ini adalah tertakluk kepada persetujuan majikan.
TERHAD
RM6,000
TERHAD
RM10,000
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.
NOTA
Tandatangan
Hari
TERHAD
RM3,000
Skim Persaraan Swasta dan Anuiti tertunda ('Deferred
annuity')
Faedah pinjaman perumahan (mesti memenuhi syarat-
syarat kelayakan)
Pekerja dibenarkan untuk membuat tuntutan potongan yang telah dibelanjakan sehingga had yang dibenarkan
dalam tahun yang sama.
Majikan hanya perlu menyimpan borang tuntutan ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat.
Borang tuntutan ini perlu dikemukakan sekiranya diminta oleh LHDNM.
Majikan tidak perlu menyemak amaun tuntutan potongan dengan resit atau dokumen sokongan.
Tahun
Hari
Tabungan bersih dalam Skim Simpanan Pendidikan
Nasional (jumlah simpanan dalam tahun semasa tolak
Insurans nyawa
TERHAD
RM300
TERHAD
RM3,000
(termasuk KWSP)
TERHAD
RM3,000
TERHAD
RM6,000
Pembelian peralatan sukan untuk aktiviti sukan mengikut
Akta Pembangunan Sukan 1997
Bayaran alimoni kepada bekas isteri
R
R
Exhibit 4
PENYATA BAYARAN CUKAI OLEH MAJIKAN PCB 2(II)-Pin. 2010
Kepada: Tarikh:
Ketua Pegawai Eksekutif/Ketua Pengarah Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri Malaysia
Cawangan
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:
Bulan
PCB CP38 PCB CP38 PCB CP38
Januari
Februari
Mac
April
Mei
Jun
Julai
Ogos
September
Oktober
November
Disember
Jumlah
Jenis
Pendapatan
Bulan Tahun
Amaun PCB
(RM)
No. Resit/
No. Slip Bank/
No. Transaksi
Tarikh Resit/
Tarikh
Transaksi
Sekian. Terima kasih.
Nama pegawai
Jawatan
No. Telefon
Nama Dan Alamat Majikan
Amaun (RM)
No. Resit/No. Slip Bank/No.
Transaksi
Tarikh Resit/Tarikh Transaksi
3. Potongan-potongan yang telah dibuat bagi pendapatan pekerja untuk tahun terdahulu dalam tahun semasa
adalah seperti berikut:
Exhibit 5
Borang ini boleh difotokopi CP39 Pin. 2012
KETUA PENGARAH HASIL DALAM NEGERI
LEMBAGA HASIL DALAM NEGERI
Cawangan Pungutan Kuala Lumpur No. Kelompok
Kaunter Bayaran Dan Tingkat 1, Blok 8A
Kompleks Bangunan Kerajaan, Jalan Duta No. Resit
50600 KUALA LUMPUR
-Tandatangan
Nama Penuh
Nama Syarikat/ No. Pengenalan
Perniagaan
Alamat Syarikat/ Jawatan
Perniagaan
No. Telefon
A B
1. Borang ini mesti diisi dengan lengkap dan betul. 1. Bayaran dan Borang CP39 yang telah lengkap diisi mestilah sampai ke Cawangan Pungutan LHDN selewat-
2. Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera
lewatnya pada hari kesepuluh bulan berikutnya.
padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39.
Contoh: PCB/CP38 bagi bulan April 2012, tarikh akhirnya ialah pada 10 Mei 2012.
3. No. Cukai Pendapatan: 2. Sediakan borang CP39 beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan
3.1 Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan. untuk bulan atau tahun berlainan.
Contoh: SG 2506203-00(0) boleh diisi sebagai SG 02506203000 3. Pastikan jumlah potongan PCB/CP38 adalah betul dan sama dengan nilai instrumen bayaran.
3.2 Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan, 4. Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no. majikan E,
pendaftaran boleh dibuat melalui : 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. Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai
ii.
Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan. Keuntungan Harta Tanah tidak boleh dibayar bersama dengan bayaran yang menggunakan borang ini.
4. Nama pekerja : 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,
5.
Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada).
Jalan Tunku Abdul Rahman No. 1, Jalan Padungan,
Contoh: 720403065235 atau A2172122 88600 Kota Kinabalu, Sabah 93100 Kuching, Sarawak
6 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). 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.
Amaun
PERINGATAN
TAHUN
Bilangan Pekerja
Tarikh
Butir-butir / Cek /
Bank / Deraf /
Kiriman Wang /
Wang Pos
Cawangan
PENYATA POTONGAN CUKAI OLEH MAJIKAN
POTONGAN BAGI BULAN
BUTIR-BUTIR MAJIKAN
CUKAI PENDAPATAN MALAYSIA
BORANG CP 39
PEMBAYARAN
UNTUK KEGUNAAN PEJABAT
PCB
BUTIR-BUTIR PEMBAYARAN
PEGAWAI YANG MENYEDIAKAN MAKLUMAT
Nombor
[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967
CP38
Jumlah Potongan
KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]
No. Pendaftaran
Perniagaan
No. Majikan E
No. Majikan E -
Borang CP39 boleh diperolehi di laman web : http://www.hasil.gov.my
JUMLAH BESAR
JUMLAH POTONGAN CUKAI
NO. CUKAI PENDAPATAN
NAMA PENUH PEKERJA
BAGI PEKERJA ASING
(SEPERTI DI KAD PENGENALAN ATAU PASPORT)
JUMLAH
Muka Surat
NO. PASPORT
KOD
NEGARA
BIL.
PCB (RM)
CP38 (RM)
NO.
PEKERJA
NO. K/P BARU
NO. K/P LAMA
EXHIBIT 6
Borang ini boleh difotokopi CP39A Pin. 2012
KETUA PENGARAH HASIL DALAM NEGERI
LEMBAGA HASIL DALAM NEGERI
Cawangan Pungutan Kuala Lumpur No. Kelompok
Kaunter Bayaran Dan Tingkat 1, Blok 8A
Kompleks Bangunan Kerajaan, Jalan Duta No. Resit
50600 KUALA LUMPUR
-Tandatangan
Nama Penuh
Nama Syarikat/ No. Pengenalan
Perniagaan
Alamat Syarikat/ Jawatan
Perniagaan
No. Telefon
A Contoh:
PCB bagi tunggakan gaji 2011 yang dibayar dalam bulan April 2012, tarikh
1. Borang ini mesti diisi dengan lengkap dan betul. akhirnya ialah pada 10 Mei 2012.
2. Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera 2.
Sediakan borang CP39A beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan
padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39. untuk bulan atau tahun berlainan.
3. No. Cukai Pendapatan: 3. Pastikan jumlah potongan PCB /CP38 adalah betul dan sama dengan nilai instrumen bayaran.
3.1 Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan. 4. Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no rujukan majikan E,
Contoh: SG 2506203-00(0) boleh diisi sebagai SG 02506203000 Nama Syarikat/Perniagaan dan alamat majikan di belakang instrumen bayaran.
3.2
Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan,
5. Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai
pendaftaran boleh dibuat melalui : 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 6. Untuk bayaran bagi Negeri Sabah, sila alamatkan ke : 7. Untuk bayaran bagi Negeri Sarawak, sila alamatkan ke :
ii.
Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan. Cawangan Pungutan Kota Kinabalu, Cawangan Pungutan Kuching,
4. 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
5. Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada). 8.
Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut.
Contoh: 720403065235 atau A2172122
6 Jumlah Potongan Cukai: PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan. C
CP38 - Isikan amaun potongan cukai mengikut arahan Borang *Tunggakan adalah termasuk ganjaran, pampasan, komisen atau apa-apa bayaran yang dibayar kepada pekerja
CP38 (jika ada).
bagi tahun terdahulu dalam tahun semasa.
B D
1. 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.
PEMBAYARAN
NOTA
Butir-butir / Cek /
Bank / Deraf /
Kiriman Wang /
Wang Pos
Amaun
Nombor
Cawangan
Tarikh
BORANG CP 39A
PERINGATAN
Bilangan Pekerja
No. Majikan E
No. Pendaftaran
Perniagaan
TAHUN
PEGAWAI YANG MENYEDIAKAN MAKLUMAT
PCB
CP38
BUTIR-BUTIR MAJIKAN
BUTIR-BUTIR PEMBAYARAN
Jumlah Potongan
CUKAI PENDAPATAN MALAYSIA
UNTUK KEGUNAAN PEJABAT
PENYATA POTONGAN CUKAI OLEH MAJIKAN
[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967
KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]
TUNGGAKAN BAGI BULAN
No. Majikan E -
Borang CP39A boleh diperolehi di laman web : http://www.hasil.gov.my
NO. PASPORT
KOD
NEGARA
PCB (RM)
CP38 (RM)
JUMLAH
JUMLAH BESAR
Muka Surat
BIL.
NO. CUKAI PENDAPATAN
NAMA PENUH PEKERJA
NO. K/P LAMA
NO. K/P BARU
NO.
PEKERJA
BAGI PEKERJA ASING
JUMLAH POTONGAN CUKAI
(SEPERTI DI KAD PENGENALAN ATAU PASPORT)
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
Start
End
Length
Type
Notes
1
Record Type
1
1
1
Alphabet
H - 'Header’
2
Employer No. (HQ)
2
11
10
Num
Right justify with zeroes
3
Employer No.
12
21
10
Num
Right justify with zeroes
4
Year of Deduction
22
25
4
Num
YYYY
5
Month of Deduction
26
27
2
Num
MM (01-12)
6
Total MTD Amount
28
37
10
Num
Right justify with zeroes and with 2 decimal point
7
Total MTD Records
38
42
5
Num
Right justify with zeroes
8
Total CP38 Amount
43
52
10
Num
Right justify with zeroes and with 2 decimal point
9
Total CP38 Records
43
57
5
Num
Right justify with zeroes
Transaction Record Length = 57
Transaction record (Details):
No
Field Name
Start
End
Length
Type
Notes
1
Record Type
1
1
1
Alphabet
D - 'Detail’
2
IncomeTax No.
2
11
10
Num
Right justify with zeroes
3
Wife code
12
12
1
Num
0-9
4
Employee’s Name
13
72
60
Alphabet
Left justify with spaces
5
Old IC No.
73
84
12
Alphanum
A valid Old IC No. or just leave it blank if not applicable
6
New IC No.
85
96
12
Num
A valid New IC No. (without ‘-‘) or just leave it blank if not applicable
7
Passport No.
97
108
12
Alphanum
Left justify or just leave it blank if not applicable
8
Country Code
109
110
2
Alphabet
Refer to Country Code list
9
MTD Amount
111
118
8
Num
Right justify with zeroes and with 2 decimal point
10
CP38 Amount
119
126
8
Num
Right justify with zeroes and with 2 decimal point
11
Employee No. or Salary No.
127
136
10
Alphanum
Left justify
Transaction Record Length = 136
1
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. Year of Deduction
Please complete the year of deduction with 4 digits
Example : Year 2005 have to be filled as 2005
5. 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
9. Total CP38 Records
The total must be tally with employees whom subject to MTD
Example : 2 employees have to be filled as 00002
10. 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. 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
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
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[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 = RM 5,500.00
EPF = RM605.00
Additional deduction = Nil
MTD paid = 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 = RM 5,500.00
EPF = RM605.00
Additional remuneration = Nil
Additional deduction i) Purchase of books = RM100.00
ii) Medical expenses for parent = 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 = RM5,500.00
EPF = RM605.00
Additional remuneration = Nil
Additional deduction i) Purchase of books = RM100.00
ii) Medical expenses for parent = RM200.00
RM300.00
MTD paid = January until March - RM654.30
Additional Remuneration – Bonus = RM8,250.00 EPF = RM908.00
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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+(Σ LP + 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
(%)
B
Category 1 & 3
(RM)
B
Category 2
(RM)
2,500 – 5,000
2,500
0
– 400
– 800
5,001 – 20,000
5,000
2
– 400
– 800
20,001 - 35,000
20,000
6
– 100
– 500
35,001 - 50,000
35,000
11
1,200
1,200
50,001 - 70,000
50,000
19
2,850
2,850
70,001 - 100,000
70,000
24
6,650
6,650
Exceeding 100,000
100,000
26
13,850
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.
