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LEMBAGA HASIL DALAM NEGERI MALAYSIA

3 B. AMENDMENT TO SPECIFICATION FOR MTD CALCULATIONS USING COMPUTERISED CALCULATION METHOD FOR YEAR 2018 This amendment provides clarification in relation to Budget 2018.

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Text of LEMBAGA HASIL DALAM NEGERI MALAYSIA

LEMBAGA HASIL DALAM NEGERI MALAYSIA AMENDMENT TO: SPECIFICATION FOR MONTHLY TAX DEDUCTION (MTD) CALCULATIONS USING COMPUTERISED CALCULATION FOR 2018 28 December 2017 1 A. INTRODUCTION According to the provision under Rule 3, Income Tax (Deduction from Remuneration) Rules 1994 (MTD Rules), the Schedule under Income Tax (Deduction from Remuneration)(Amendment) Rules 2014 is part of the MTD specification. An employer who uses the computerised payroll system provided by the software provider or, developed or customised by the employer should in accordance with computerised calculation specifications to determine Monthly Tax Deduction (MTD). Inland Revenue Board of Malaysia (IRBM) should review and issue verification/approval letter to software providers/employers who comply with MTD specification. This booklet is to provide guideline and MTD verification procedure for software provider or employers who developed or 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 (2012/2013/2014/2015/2016/2017) need not obtain further verification from IRBM. v. IRBM will upload the list of software providers/employers (update biweekly) who complied with the MTD calculation specifications in IRBM website. vi. Please forward application using company s 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 bin Omar e-mail : Tel : 03-8313 8888 - 21523 2. Pn. Suriati Abdul Halim e-mail : Tel. : 03-8313 8888 - 21518 3. En. Borhanuddin Bachok e-mail : Tel : 03-8313 8888 - 21579 3 B. AMENDMENT TO SPECIFICATION FOR MTD CALCULATIONS USING COMPUTERISED CALCULATION METHOD FOR YEAR 2018 This amendment provides clarification in relation to Budget 2018. Amendments for computerised calculation method of Monthly Tax Deduction (MTD) 2017 are as follows: 1. Review of Income Tax Rates And Change In Income Tax Structure a. Income Tax For Resident Individual - Individual income tax rate will be decreased by 2 percentage points. - Income tax savings in range of RM to RM 1, for individuals resulting from the reduction of tax rates. As proposed in the 2018 Budget, the tax rate value of P, M, R and B for MTD Computerised Calculation schedule 1 as follows: Schedule 1: Value of P, M, R and B In line with the 2018 Budget as above, there are no amendment of PCB formula, TP1 and TP3 form. P (RM) M (RM) R (%) B Category 1 & 3 (RM) B Category 2 (RM) 5,001 - 20,000 5,000 1 400 800 20,001 - 35,000 20,000 3 250 650 35,001 - 50,000 35,000 8 600 600 50,001 - 70,000 50,000 14 1,800 1,800 70,001 - 100,000 70,000 21 4,600 4,600 100,001 250,000 100,000 24 10,900 10,900 250,001 - 400,000 250,000 46,900 46,900 400,001 600,000 400,000 25 83,650 83,650 600,001 1,000,000 600,000 26 133,650 133,650 Exceeding 1,000,000 1,000,000 28 237,650 237,650 Notice: All software providers/employers who obtained verification for MTD 2012/2013/2014/2015/2016/2017 should apply the amendment to the specification for MTD Computerised Calculations pursuant to Budget 2018 to their payroll system without obtaining further verification for MTD 2018 from IRBM. 4 C. MONTHLY TAX DEDUCTION (MTD) FOR COMPUTERISED CALCULATION Employee s Residence Status The MTD calculation depends on the residence status of the employee. There are 2 types of residence status 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 28 % of his remuneration. Example: Employee is not resident in calendar year 2017. Total monthly remuneration : RM3, MTD calculation : RM3, x 28% Total MTD : 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. Effective from August 2017, MTD for resident on foreign workers is applicable to employees with an employment contract of or more than 182 days covering holders of the Visit Pass (Temporary Employment) [VP(TE)] as well as expatriates. 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 Income Tax Act (ITA), 1967. MTD formula are categorised into four (4) formulas. The employer may change the category of remuneration based on the approval from the IRBM. The formulae are: i. Computerised calculation for Normal Remuneration ii. Computerised calculation for Additional Remuneration iii. Computerised calculation for Returning Expert Program iv. Computerised calculation for Knowledge worker at specified region (ISKANDAR) i. COMPUTERISED CALCULATION FOR NORMAL REMUNERATION Normal remuneration means fixed monthly remuneration paid to the employee whether the amount paid is fixed or variable as specified in the contract of service in writing 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. 5 The amount of Monthly Tax Deduction based on Computerised Calculation is determined in accordance with the following formula: Monthly Tax Deduction for the current month = [(P M) R + B] (Z + X) n + 1 Net Monthly Tax Deduction = Monthly Tax Deduction for the current month zakat for the 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 normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any; Y Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any; K Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any, subject to the total qualifying amount per year; Y1 Gross normal remuneration for the current month; K1 Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month, subject to the total qualifying amount per year; Y2 Estimated remuneration as Y1 for the subsequent months; K2 Estimated balance of total contribution to Employees Provident Fund or other approved scheme and life insurance premium paid for the balance of qualifying months [[Total qualifying amount per year (K + K1 + Kt)] / n] or K1, whichever is lower; Yt Kt Net additional remuneration for the current month; Yt Gross additional remuneration for the current month; Kt Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year; * K + K1 + K2 + Kt not exceeding the total qualifying amount per year; ** (Yt Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration; N Balance of month in a year; n + 1 Balance of month in a year, including current month; D Deduction for individual; S Deduction for husband or wife; DU Deduction for disabled person; SU Deduction for disabled husband or wife; Q Deduction for qualifying children; C Number of qualifying children; Value of D, S and C are determined as follows: (i) Category 1 = Single: Value of D = Deduction for individual, S = 0 and C = 0; 6 (ii) Category 2 = Married and husband or wife is not working: Value of D = Deduction for individual, Value of S = Deduction for husband or wife, and Value of C = Number of qualifying children; (iii) Category 3 = Married and husband or wife is working, divorced or widowed, or single with adopted child: Value of D = Deduction for individual, Value of S = 0, and Value of C = Number of qualifying children; LP Accumulated allowable deductions in the current year, including from previous employment, if any; LP1 Allowable deductions for the current month; M Amount of the first chargeable income for every range of chargeable income a year; R Percentage of tax rates; B Amount of tax on M after deduction of tax rebate for individual and husband or wife, if qualified; Z Accumulated zakat paid in the current year other than zakat for the current month; X Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax Deduction requested by the employee and payment of tax installment. Upon getting the value of P, the value of M, R and B are determined based on Table 1 where the value of B depends on the category of employee. Table 1 : Value of P, M, R and B ii. COMPUTERISED CALCULATION FOR ADDITIONAL REMUNERATION additional remuneration means any additional payment to the normal remuneration for the current month paid to an employee whether in one lump sum, periodical, in arrears or non-fixed payment. P (RM) M (RM) R (%) B Category 1 & 3 (RM) B Category 2 (RM) 5,001 - 20,000 5,000 1 400 800 20,001 - 35,000 20,000 3 250 650 35,001 - 50,000 35,000 8 600 600 50,001 - 70,000 50,000 14 1,800 1,800 70,001 - 100,000 70,000 21 4,600 4,600 100,001 250,000 100,000 24 10,900 10,900 250,001 - 400,000 250,000 46,900 46,900 400,001 600,000 400,000 25 83,650 83,650 600,001 1,000,000 600,000 26 133,650 133,650 Exceeding 1,000,000 1,000,000 28 237,650 237,650 7 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 Note : With effect from 2016, gross income from an employment receivable in respect of any particular period shall be taxed in the year it is received. The requirement to relate the employment income to the particular period is removed. Therefore, PCB should calculate based on current year additional remuneration formula and reported together with current month s PCB in CP39 text file format. The CP 39A text file format is irrelevant. The amount of Monthly Tax Deduction for additional remuneration based on Computerised Calculation is determined in accordance with the following formula: Step 1 Determine the Monthly Tax Deduction on net normal remuneration for a year. [A] Determine the category of the employee. [B] Determine the chargeable income for a year, not including additional remuneration for the current month, in accordance with the formula specified in subparagraph c(i), where P = [ (Y - K*) + (Y1 K1*) + [(Y2 K2*) n] + (Yt Kt*)**] - [D + S + DU + SU + QC + ( LP + LP1)]. [C] Determine the Monthly Tax Deduction for net normal remuneration for the current month in accordance with the formula specified in subparagraph c(i) = [(P M) R + B] (Z + X) n + 1 Upon the value of P being determined, the value of M, R and B are determined based on Table 1. [D] Determine the net Monthly Tax Deduction for the current month = Monthly Tax Deduction for the current month (Step [C]) zakat for the current month, if any. [E] Determine the total Monthly Tax Deduction for a year = X + [Step [C] x (n + 1)] X is the accumulated Monthly Tax Deduction which has been paid; n + 1 is the balance of month in a year, including the current month. 8 Step 2 Determine the chargeable income for a year, including the additional remuneration for the current month. [A] Determine the category of the employee. [B] Determine the chargeable income for a year in accordance with the formula specified in (i), where P = [ (Y - K*) + (Y1 K1*) + [(Y2 K2*) n] + (Yt Kt*)**] - [D + S + DU + SU + QC + ( LP + LP1)]. Step 3 Determine the total tax for a year. Total tax for a year = (P M) R + B Value of P is determined based on Step 2[B]; Value of M, R and B are determined based on Table 1. Step 4 Determine the Monthly Tax Deduction for additional remuneration for the current month. Monthly Tax Deduction for additional remuneration for the current month = Total tax for a year (Step 3) total Monthly Tax Deduction for a year (Step 1[E]) + zakat which has been paid. Step 5 Determine the Monthly Tax Deduction for the current month which shall be paid. Monthly Tax Deduction for the current month which shall be paid = Net Monthly Tax Deduction (Step 1[D]) + Monthly Tax Deduction for additional remuneration for the current month (Step 4) iii. COMPUTERISED CALCULATION FOR RETURNING EXPERT PROGRAM (REP) 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. For the Returning Expert Programme, the amount of Monthly Tax Deduction based on Computerised Calculation is determined in accordance with the following formula: Monthly Tax Deduction for the current month = [(PR T) (Z + X)] n + 1 Net Monthly Tax Deduction = Monthly Tax Deduction for the current month zakat for the 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 normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any; 9 Y Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any; K Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any, subject to the total qualifying amount per year; Y1 Gross normal remuneration for the current month; K1 Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month subject to the total qualifying amount per year; Y2 Estimated remuneration as Y1 for the subsequent months; K2 Estimated balance of total contribution to Employees Provident Fund or other approved scheme and life insurance premium paid for the balance of the qualifying months [[Total qualifying amount per year (K + K1 + Kt)] / n] or K1, whichever is lower; Yt Kt Net additional remuneration for the current month; Yt Gross additional remuneration for the current month; Kt Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt , subject to the total qualifying amount per year; *K + K1 + K2 + Kt not exceeding total qualifying amount per year; ** (Yt Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration; N Balance of month in a year; n + 1 Balance of month in a year, including current month; D Deduction for individual; S Deduction for husband or wife; DU Deduction for disabled person; SU Deduction for disabled husband or wife; Q Deduction for qualifying children; C Number of qualifying children; Value of D, S and C are determined as follows: (i) Category 1= Single: Value of D = Deduction for individual, S = 0 and C = 0; (ii) Category 2 = Married and husband or wife is not working: Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children; (iii) Category 3 = Married and husband or wife is working, divorced or widowed, or single with adopted child: Value of D = Deduction for individual, S = 0 and C = Number of qualifying children; LP Accumulated allowable deductions in the current year, including from previous employment, if any; LP1 Allowable deductions for the current month; R Percentage of tax rates; T Individual or husband or wife rebate, if any; Z Accumulated zakat paid in the current year other than zakat for the current month; X Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax Deduction requested by the employee and payment of tax installment. 10 Upon getting the value of P, the value of T is determined based on Table 2 where the value of T depends on the category of employee. Table 2 : Value of P, R and T P (RM) R (%) T Category 1 & 3 (RM) T Category 2 (RM) 35,000 and below 15 400 800 Exceeding 35,000 15 0 0 iv. COMPUTERISED CALCULATION FOR KNOWLEDGE WORKER (KW) AT SPECIFIED REGION Tax rate at 15% is charged to the qualified knowledge worker who is working and residing in a specified region. The incentive is given to the applicant and start work in Regional Development Authority not later than 31 December 2015. For the knowledge worker in a specified region, amount of Monthly Tax Deduction based on Computerised Calculation is determined in accordance with the following formula: Monthly Tax Deduction for current month = [PR (Z + X)] n + 1 Net Monthly Tax Deduction = Monthly Tax Deduction for the current month zakat for the 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 normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any; Y Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any; K Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any, subject to the total qualifying amount per year; Y1 Gross normal remuneration for the current month; K1 Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month subject to the total qualifying amount per year; Y2 Estimated remuneration as Y1 for the subsequent months; 11 K2 Estimated balance of total contribution to Employees Provident Fund or other approved scheme and life insurance premium paid for the balance of qualifying months [[Total qualifying amount per year (K + K1 + Kt)] / n] or K1, whichever is lower; Yt Kt Net additional remuneration for the current month; Yt Gross additional remuneration for the current month; Kt Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year; *K + K1 + K2 + Kt not exceeding the total qualifying amount per year; ** (Yt Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration; N Balance of month in a year; n + 1 Balance of month in a year, including current month; D Deduction for individual; S Deduction for husband or wife; DU Deduction for disabled person; SU Deduction for disabled husband or wife; Q Deduction for qualifying children; C Number of qualifying children; Value of D, S and C are determined as follows: (i) Category 1= Single: Value of D = Deduction for individual, S = 0 and C = 0; (ii) Category 2 = Married and husband or wife is not working: Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children; (iii) Category 3 = Married and husband or wife is working, divorced or widowed, or single with adopted child: Value of D = Deduction for individual, S = 0 and C = Number of qualifying children; LP Accumulated allowable deductions in the current year, including from previous employment, if any; LP1 Allowable deductions for the current month; R Percentage of tax rates; Z Accumulated zakat paid in the current year other than zakat for the current month; X Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax Deduction requested by the employee and payment of tax installment. C. TERMS AND CONDITIONS Monthly Tax Deduction for additional remuneration based on Computerised Calculation shall be subject to the followings: 1. Calculations is limited to two decimal points only and omit the subsequent figures; Example : = 12 2. The amount of Monthly Tax Deduction to be rounded up to the nearest five cents as follows: (i) one, two, three and four cents to be rounded up to five cents; and 1, 2, 3, 4 rounding to the 5 cents Example : (ii) six, seven, eight and nine cents to be rounded up to ten cents; 6, 7, 8, 9 rounding to the 10 cents Example : 3. If the amount of Monthly Tax Deduction or Monthly Tax Deduction before deduction for zakat is less than ten ringgit, the employer is not required to make the Monthly Tax Deduction; and 4. If the amount of Monthly Tax Deduction after deduction for zakat is less than ten ringgit, the employer is required to make the Monthly Tax 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 5. 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. - b. - c. d. 13 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. b. c. - d. e. 6. MTD for computerised calculation method must be paid for the actual amount (including the decimal point amount). 7. 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. 8. If additional remuneration paid before the monthly remuneration, value of Y1 shall refer to the monthly remuneration which will be paid for that month. 9. 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, b. Child care allowance in respect of children up to 12 years of age. 2, 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 14 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. 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 15 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 has benefits-in-kind (BIK) and value of living accommodation (VOLA) as part of his monthly remuneration shall deduct PCB as per normal remuneration. Therefore, the TP2 form (Exhibit 2) is not applicable for 2015 onward. Amount of BIK/VOLA shall be treated as part of Y1 in the MTD calculation during the current year only. 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 as gross salary/remuneration. 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 12/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, RM2, * The value of BIK/VOLA for a year is the actual benefit received by the employee. Please refer to Public Ruling for detail explanation of BIK and VOLA respectively. 16 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, Child care allowance : (receives every month remuneration category) EPF deducted from the salary : K1 (as per EPF deduction) : 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, Meal allowance : (one off payment additional remuneration category) EPF deducted from the salary : K1 (EPF for remuneration) : Kt (difference from total and normal) : RM315 RM264 : c. If there is an additional remuneration Salary : RM2, Bonus : RM3, EPF deducted from the salary : K1 (EPF for remuneration) : Kt (difference from total and normal) : RM660 RM264 : 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)] 17 Deductions Amount limited to (RM) a. Individual Deduction of RM9, for an individual in respect of himself and his dependent relatives is granted automatically. 9, b. Husband/Wife i. Deduction of RM4, 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 RM4, 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. 4, 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 RM2, is given for each unmarried child under the age of 18 years in a current year. Deduction of RM2, 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: 2, 18 Deductions Amount limited to (RM) Deduction to be given In circumstances where as if the employee has this number of children Child over the age of 18 years and receiving full-time 4 instruction at diploma level onwards in an institution of higher education in Malaysia. Child over the age of 18 years and receiving full-time 4 instruction at degree level onwards in an institution of higher education outside Malaysia. Disabled child as certified by the Department of 3 Social Welfare. Disabled child receiving further instruction at diploma 7 level onwards in an institution of higher education in Malaysia or at degree level onwards in an institution of higher education outside Malaysia. *Deduction/relief for: *1 child below the age of 18 or a child who is studying = RM2,000 *Child - 18 years and above and studying (diploma or higher) = RM8,000 (considered with 4 children) *Disabled child = RM6,000 (considered with 3 children) *Disabled child - 18 years and above and studying (diploma or higher) = RM14,000 (considered with 7 children) 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, per year. 6, e. Disabled Person A disabled person will be allowed an additional personal deduction of RM6, 6, f. Disabled Husband/Wife Additional deduction of RM3, is given to an individual if a disabled husband/wife is living together. 3, 19 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, 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 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. New personal deduction of RM1,500 for each parent is given to a resident taxpayer subject to the following conditions: a) Such taxpayer does not claim expenses on medical treatment and care of parents; b) Parents are residents and aged 60 years and above; c) Parents have an annual income not exceeding RM24,000 per annum each; and d) Parents are the legitimate natural parents and foster parents in accordance with the respective law subject to a maximum of 2 persons. 5, or 1, (Father) 1, (Mother) 20 Deductions Amount limited to (RM) This relief can be shared with other siblings provided that the total relief claimed shall not exceed RM1,500 for each parent. 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 RM6, in a basis year. Basic supporting equipment includes hemodialysis machine, wheel chair, artificial leg and hearing aid but exclude optical lenses and spectacles. 6, c. Higher Education Fees (Self) Payment of annual fee limited to RM7, 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. 7, 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, leukemia 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 tumor 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 RM6, 6, 21 Deductions Amount limited to (RM) e. Complete Medical Examination Amount expended on own self, husband/wife or child for complete medical examination is deductible up to a maximum of The total deduction for medical expenses on serious diseases (d.) and complete medical examination (e.) is limited to a maximum of RM6, a year. Example : Claim for deduction in (d.) is RM5, Therefore, the balance of deduction that can be claimed in (e.) is only f. 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, per year was given from year of assessment 2012 to year of assessment 2017. The deduction is limited to the net amount deposited in that basis year only. As proposed in the 2018 Budget, this deduction will be extended for another 3 years of assessment up to year of assessment 2020. Example: In a current year Deposit in a current year RM2, Less: Withdrawal in a current year (-) RM1, Allowable deduction to be claimed RM 6, g. Payment of Alimony to Former Wife Payment of alimony to a former wife is deductible provided that the total deduction for wife (in paragraph (b)) and alimony payment is limited to RM4, 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. 4, h. 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, per year. 6, 22 Deductions Amount limited to (RM) i. 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, j. Education and Medical Insurance A deduction not exceeding RM3, per year for insurance premiums in respect of education or medical benefits for an individual, husband, wife or child. 3, k. 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, l. SOCSO Payment A deduction not exceeding per year for Social Security Organisation (SOCSO), m. Tax Deduction For Lifestyle The purchase of reading materials including printed newspapers, computer, smartphones and tablets, internet subscriptions, sports equipment as well as gymnasium membership fees. The deduction is limited to RM2, per year. 2, n. Tax Deduction For Purchase Of Breastfeeding Equipment The purchase can be made in complete set or separate parts. The deduction is applicable to working women with child aged up to 2 years and can be claimed once every 2 years. 1, 23 Deductions Amount limited to (RM) o. Tax Deduction For Fees Paid To Child Care Centres And Kindergartens Individual taxpayers who enroll their children below 6 years of age, in child care centres registered with the Director General of Social Welfare under the Child Care Centre Act 1984 or kindergartens registered under the Education Act 1996. This new deduction can be claimed by either parent of the children. 1, 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 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 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. 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. iv. Designation Employer address : designation of the person in charged : employer address System must provide list of employees 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). 24 17. System must able to generate CP39 (Exhibit 5). 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 text file format data via internet banking or e-Data PCB. Employer can register to use the e-Data PCB at 25 EXHIBIT 1 BORANG PCB/TP3 (1/2017) 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 (ACP) 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) AMAUN TERKUMPUL C1 Jumlah saraan kasar bulanan dan saraan tambahan termasuk RM elaun/perkuisit/ pemberian/manfaat yang dikenakan cukai C2 Jumlah elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai i Elaun perjalanan, kad petrol atau elaun petrol dan fi tol atas urusan rasmi ii Elaun penjagaan anak iii Produk yang dikeluarkan oleh perniagaan majikan yang diberi secara percuma atau diberi pada harga diskaun 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. C3 Jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan ke atas semua saraan (saraan bulanan dan saraan tambahan) RM RM RM RM RM RM C4 Jumlah Zakat RM C5 Jumlah PCB (tidak termasuk CP38) RM 26 BAHAGIAN D : MAKLUMAT POTONGAN (sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu) D1 Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk ibu bapa (keadaan kesihatan disahkan oleh pengamal perubatan); atau D1a Pelepasan bapa Tertakluk kepada kriteria D1b Pelepasan ibu seksyen 46(1)(o), ACP D2 Peralatan sokongan asas untuk kegunaan sendiri, suami/isteri, anak atau ibu bapa yang kurang upaya D3 Yuran pendidikan (sendiri): (i) peringkat selain Sarjana dan Doktor Falsafah bidang undang-undang, HAD TAHUNAN POTONGAN TERKUMPUL TERHAD RM5,000 RM TERHAD RM1,500 RM TERHAD RM1,500 RM TERHAD RM6,000 RM TERHAD RM7,000 RM 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 RM diubati atas diri sendiri, suami/isteri atau anak D5 Pemeriksaan perubatan penuh atas diri TERHAD sendiri, suami/isteri atau anak RM500 D6 Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (jumlah simpanan dalam tahun semasa tolak jumlah pengeluaran dalam tahun semasa) D7 Bayaran alimoni kepada bekas isteri D8 Insurans nyawa D9 Insurans pendidikan dan perubatan D10 Skim Persaraan Swasta dan Anuiti tertunda (Deferred annuity ) D11 Faedah pinjaman perumahan (mesti memenuhi syarat-syarat kelayakan) D12 Caruman Pertubuhan Keselamatan Sosial (Perkeso) D13 Pembelian bahan bacaan, komputer, telefon pintar, tablet, alat sukan, yuran keahlian gimnasium dan langganan internet. D14 Pembelian peralatan penyusuan ibu(potongan dibenarkan sekali setiap 2 tahun untuk pembayar cukai wanita sahaja) D15 Yuran pusat asuhan dan pra-sekolah berdaftar BAHAGIAN E : AKUAN PEKERJA TERHAD RM6,000 TERHAD RM6,000 TERHAD RM4,000 TERHAD RM6,000 (termasuk KWSP) TERHAD RM3,000 TERHAD RM3,000 TERHAD RM10,000 TERHAD RM250 TERHAD RM2,500 TERHAD RM1,000 TERHAD RM1,000 RM RM RM RM RM RM RM RM RM RM RM 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. 27 EXHIBIT 3 BORANG PCB/TP1 (1/2017) 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 (ACP) Bulan Potongan Tahun Potongan BAHAGIAN A : MAKLUMAT MAJIKAN A1 Nama Majikan : No. Majikan A2 : 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 C1 Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk ibu bapa (keadaan kesihatan disahkan oleh pengamal perubatan); atau C1a Pelepasan bapa Tertakluk kepada kriteria C1b Pelepasan ibu seksyen 46(1)(o), ACP C2 Peralatan sokongan asas untuk kegunaan sendiri, suami/isteri, anak atau ibu bapa yang kurang upaya C3 Yuran pendidikan (sendiri): HAD POTONGAN TAHUNAN TERKUMPUL BULAN SEMASA TERHAD RM RM RM5,000 RM1,500 RM RM RM1,500 RM RM TERHAD RM RM RM6,000 TERHAD RM RM RM7,000 (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 C5 Pemeriksaan perubatan penuh atas diri TERHAD sendiri, suami/isteri atau anak RM500 TERHAD RM6,000 RM RM 28 C6 Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (jumlah simpanan dalam tahun semasa tolak jumlah pengeluaran dalam tahun semasa) C7 Bayaran alimoni kepada bekas isteri C8 Insurans nyawa C9 Insurans pendidikan dan perubatan C10 Skim Persaraan Swasta dan Anuiti tertunda (Deferred annuity) C11 Faedah pinjaman perumahan (mesti memenuhi syarat-syarat kelayakan) C12 Caruman Pertubuhan Keselamatan Sosial (Perkeso) Pembelian bahan bacaan, komputer, telefon pintar, tablet, C13 alat sukan, yuran keahlian gimnasium dan langganan internet. Pembelian peralatan penyusuan ibu(potongan dibenarkan C14 sekali setiap 2 tahun untuk pembayar cukai wanita sahaja) C15 Yuran pusat asuhan dan pra-sekolah berdaftar BAHAGIAN D : REBAT TERHAD RM RM6,000 TERHAD RM RM RM4,000 TERHAD RM RM RM6,000 (termasuk KWSP) TERHAD RM RM RM3,000 TERHAD RM RM RM3,000 TERHAD RM RM RM10,000 TERHAD RM RM RM250 TERHAD RM RM RM2,500 TERHAD RM RM RM1,000 TERHAD RM RM RM1,000 D1 Zakat selain yang dibayar melalui potongan daripada gaji bulanan 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 BAHAGIAN F : PERSETUJUAN MAJIKAN Permohonan tuntutan pekerja di atas adalah dipersetujui bagi bulan potongan tahun potongan Tarikh - - Nama : Hari Bulan Tahun Jawatan : Alamat majikan : NOTA 1. Majikan dikehendaki untuk memproses permohonan ini dan membenarkan pekerja untuk membuat tuntutan potongan yang dibenarkan dan rebat di bawah Akta tidak kurang daripada dua kali dalam tahun semasa. 2. Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen sokongan untuk tujuan pelarasan pengiraan PCB. 3. Pekerja dibenarkan untuk membuat tuntutan potongan yang telah dibelanjakan sehingga had yang dibenarkan dalam tahun yang sama. 4. Majikan tidak perlu menyemak amaun tuntutan potongan dengan resit atau dokumen sokongan. 5. Majikan hanya perlu menyimpan borang tuntutan ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat. Borang tuntutan ini perlu dikemukakan sekiranya diminta oleh LHDNM. 6. 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 PENYATA BAYARAN CUKAI OLEH MAJIKAN PCB 2(II)-Pin. 2012 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 Amaun (RM) No. Resit/No. Slip Bank/No. Tarikh Resit/Tarikh Transaksi Transaksi PCB CP38 PCB CP38 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 Amaun PCB No. Resit/ Tarikh Resit/ Bulan Tahun No. Slip Bank/ Tarikh Pendapatan (RM) No. Transaksi Transaksi Sekian. Terima kasih. Nama pegawai Jawatan No. Telefon Nama Dan Alamat Majikan Borang ini boleh difotokopi KETUA PENGARAH HASIL DALAM NEGERI LEMBAGA HASIL DALAM NEGERI Pusat Bayaran Kuala Lumpur Kaunter Bayaran Dan Tingkat 1, Blok 8A Kompleks Bangunan Kerajaan, Jalan Duta 50600 KUALA LUMPUR Exhibit 5 CP39 Pin. 2015 CUKAI PENDAPATAN MALAYSIA UNTUK KEGUNAAN PEJABAT PENYATA POTONGAN CUKAI OLEH MAJIKAN [SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967 No. Kelompok KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994] No. Resit POTONGAN BAGI BULAN TAHUN BUTIR-BUTIR MAJIKAN BUTIR-BUTIR PEMBAYARAN PEGAWAI YANG MENYEDIAKAN MAKLUMAT PCB CP38 No. Majikan E - Jumlah Potongan Tandatangan No. Pendaftaran Bilangan Pekerja Nama Penuh Perniagaan Nama Syarikat/ Amaun No. Pengenalan Perniagaan Butir-butir / Cek / Nombor Alamat Syarikat/ Jawatan Bank / Deraf / Perniagaan Kiriman Wang / Cawangan Wang Pos No. Telefon Tarikh A BORANG CP 39 1. Borang ini mesti diisi dengan lengkap dan betul. 2. Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39. 3. No. Cukai Pendapatan: Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan. Contoh: SG 2506203-00(0) boleh diisi sebagai SG 02506203000 Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan, pendaftaran boleh dibuat melalui : i. majikan atau pekerja boleh mendaftar secara atas talian melalui e-Daftar di , atau ii. Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan. 4. Nama pekerja : Isikan nama penuh pekerja seperti di kad pengenalan/pasport (Jangan senaraikan pekerja yang tidak layak dikenakan potongan bagi bulan berkenaan). 5. Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada). Contoh:720403065235 atau A2172122 6 Jumlah Potongan Cukai: PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan. CP38 - Isikan amaun potongan cukai mengikut arahan Borang CP38 (jika ada). B PEMBAYARAN 1. Bayaran dan Borang CP39 yang telah lengkap diisi mestilah sampai ke Pusat Bayaran LHDN selewat-lewatnya pada hari kelima belas bulan berikutnya. Contoh: PCB/CP38 bagi bulan Januari 2015, tarikh akhirnya ialah pada 15 Februari 2015. 2. Sediakan borang CP39 beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan untuk bulan atau tahun berlainan. 3. 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. 5. 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 : Cawangan Pungutan Kota Kinabalu Cawangan Pungutan Kuching, Wisma Hasil Aras 1, Wisma Hasil, Jalan Tunku Abdul Rahman No. 1, Jalan Padungan, 88600 Kota Kinabalu, Sabah 93100 Kuching, Sarawak 8. Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut. C PERINGATAN 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 - Muka Surat NAMA PENUH PEKERJA NO. BAGI PEKERJA ASING JUMLAH POTONGAN CUKAI BIL. NO. CUKAI PENDAPATAN NO. K/P LAMA NO. K/P BARU (SEPERTI DI KAD PENGENALAN ATAU PASPORT) PEKERJA NO. PASPORT KOD PCB (RM) CP38 (RM) NEGARA Borang CP39 boleh diperolehi di laman web : JUMLAH JUMLAH BESAR EXHIBIT 7 SPECIFICATION FORMAT FOR MTD TEXT FILE DATA File name of text file data : 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 53 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 The Example of Data as required (IRB Diskette Specification) 1. Record Type: H for Header 10. Record Type: D for Details 2. Employer s No. (Headquarter) 11. and 12. Income Tax No. and Wife code A. Please complete the Income Tax No. with 11 digit without SG/OG Please complete with 10 digits without the letter E Example 1 : SG 531367-08 (0) have to be filled as 00531367080 Example 1 : E 908915-10 have to be filled as 0090891510 Example 2 : OG10544355-08 (1) have to be filled as 10544355081 Example 2 : E 6918546-05 have to be filled as 0690891510 B. 1. For Male / Single Woman - the last digit is 0 Example 3 : E 90002135-00 have to be filled as 9000213500 2. For Married Woman - the last digit is between 1 until 9 3. Employer s No. C. If the income tax no. is not known, please fill as 00000000000 Same as No. 2 above 13. Employee s Name 4. Year of Deduction Please complete the employee s full name as IC / Passport Please complete the year of deduction with 4 digits 14. and 15. Old / New Identity Card No. Example : Year 2005 have to be filled as 2005 Please complete the IC no. for local employee (if applicable) 5. Month of Deduction 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 Example : Month of August have to be filled as 08 6. Total MTD Amount 16. Passport No. Please complete the Passport No. for foreigner employee (if applicable) Please complete the deduction amount without RM and decimal point Example : J 1294567 have to be filled as J1294567 Example : have to be filled as 0000835000 7. Total MTD Records 17. Country Code Please complete the Country Code for foreigner employee only. The code is The total must be tally with employees whom subject to MTD for which country that has issued the passport. Example : 6 employees have to be filled as 00006 8. Total CP38 Amount 18. and 19. MTD Amount and CP38 Amount Please complete the deduction amount without the word RM and decimal point Please complete the deduction amount without the word RM and decimal point Example 1 : have to be filled as 00090000 Example : have to be filled as 0000150050 1 Example 2 : have to be filled as 00050050 9. Total CP38 Records 20. Employee s No The total must be tally with employees whom subject to MTD Example : 2 employees have to be filled as 00002 Complete Employee s No. or Salary No. Example : AB012283 have to be filled as AB012283 EXHIBIT 8 EXAMPLE OF CALCULATION MTD Calculation for January 2018 Employee (Married) and wife working 3 children entitle for deduction Monthly normal remuneration for January = RM5, EPF = Additional deduction = Nil MTD paid = Nil Additional remuneration Bonus Received in month of April = RM8, EPF = ---------------------------------------- ---------------------------------------- ---------------------------------------- ----------- [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, (limited) (K + K1 + Kt) ] / n] or K1, whichever is lower = [ [RM6, ( + + )] / 11] = RM *Total EPF = K + K1 + Kt + (K2 x n) RM 6, (limit) = + + + ( x 11) RM 6, (limit) = + RM5, RM 6, (limit) = RM5, RM 6, (limit) where; n = 11 P = [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)**] [D+S+1000C+( LP + LP1)] Where (Yt Kt ) = 0 = [ ( ) + (RM5, *) + [(RM5, *) x 11] + ( + )**] [RM9, + + RM2, (3) + ( + )] = [[RM4, ] + [ (RM5, x 11)] [RM9, + RM6, ] = RM 4, + RM55, RM15, = RM45, [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 Table 1 above. MTD for current month = [ (P M) x R + B ] (Z+ X) n + 1 = [RM45, RM35, ] x 8% + - ( + ) 11 + 1 = 1 MTD Calculation for February 2018 Employee (Married) and wife working 3 children entitle for deduction Monthly normal remuneration for February = RM 5, EPF = Additional deduction = Nil MTD paid = January ---------------------------------------- ---------------------------------------- ---------------------------------------- ------------------ [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, (limited) (K + K1 + Kt ] / n] or K1, whichever is lower = [ [RM6, ( + + )] / 10] = RM *Total EPF = K + K1 + Kt + (K2 x n) RM 6, (limit) = + + + ( x 10) RM 6, (limit) = + + RM4, RM 6, (limit) = RM6, RM 6, (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, *) + (RM5, *) + [(RM5, *) x 10] + ( + )**] [RM9, + + RM2, (3) + ( + )] = [RM4, ]+ RM4, + [(RM5, x 10)] [RM9, + RM6, ] = RM 4, + RM4, + RM50, RM15, = RM45, [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 = (RM45, RM35, ) x 8%+ ( + ) 10 + 1 = 2 MTD Calculation for Mac 2018 Employee (Married) and wife working 3 children entitle for deduction Monthly normal remuneration for Mac = RM 5, EPF = Additional remuneration = Nil Additional deduction i) Purchase of books = ii) Medical expenses for parent = MTD paid = January until February ---------------------------------------- ---------------------------------------- ---------------------------------------- ---------------- [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, (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower = [ [RM6, ( x 2) + + RM0)] / 9] = RM *Total EPF = K + K1 + Kt + (K2 x n) RM 6, (limit) = ( x 2) + RM605 + RM0 + ( x 9) RM 6, (limit) = RM1, + + RM4, RM 6, (limit) = RM6, RM 6, (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, RM1, ) + (RM5, *) + [(RM5, *) x 9] + ( + )**] [RM9, + + RM2, (3) + ( + )] = [RM9, + RM4, + [(RM5, x 9)]] [RM9, + RM6, + ] = RM60, RM15, = RM44, [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 =[RM44, RM35, ] x 8% + ( + ) 9 + 1 = 3 MTD Calculation for April 2018 ( receive additional remuneration using Additional Remuneration Formula) Employee (Married) and wife working 3 children entitle for deduction Monthly normal remuneration for April = RM5, EPF = Additional remuneration = Nil Additional deduction i) Purchase of books = ii) Medical expenses for parent = MTD paid = January until March Additional Remuneration Bonus = RM8, EPF = ---------------------------------------- ---------------------------------------- ---------------------------------------- ----------------- Step 1 Determine the Monthly Tax Deduction on net normal remuneration for a year. [A] Determine the category of employee. Category 3 / KA3 [B] Determine the chargeable income for a year, not including additional remuneration for the current month, in accordance with the formula specified in subparagraph c(i), where P = [ (Y - K*) + (Y1 K1*) + [(Y2 K2*) n] + (Yt Kt*)**] - [D + S + DU + SU + QC + ( LP + LP1)]. 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, (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower = [ [RM6, ( x 3) + + )] / 8] = RM *Total EPF = K + K1 + Kt + (K2 x n) RM 6, (limit) = ( x 3) + + + ( x 8) RM 6, (limit) = RM1, + + RM3, RM 6, (limit) = RM6, RM 6, (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, RM1, *) + (RM5, *) + [(RM5, *) x 8] + ( + )] [RM9, + + RM2, (3) + ( + )] = [RM14, + RM4, + RM40, ] [RM9, + RM6, + + ] = RM60, RM15, = RM44, 4 [C] Determine the Monthly Tax Deduction for net normal remuneration for the current month in accordance with the formula specified in subparagraph c(i) = [(P M) R + B] (Z + X) n + 1 MTD for current month = [(P M) x R + B] (Z+ X) n + 1 = [RM44, RM35, ] x 8% + ( + ) 8 + 1 = [D] Determine the net Monthly Tax Deduction for the current month = Monthly Tax Deduction for the current month (Step [C]) zakat for the current month, if any. Net MTD = MTD for current month zakat for current month = = [E] Determine the total Monthly Tax Deduction for a year = X + [Step [C] x (n + 1)] X is the accumulated Monthly Tax Deduction which has been paid; n + 1 is the balance of month in a year, including the current month. Total MTD for a year = X + [Step [C] x (n + 1)] = + [( x (8 + 1)) = + RM1, = RM1, Step 2 Determine the chargeable income for a year, including the additional remuneration for the current month. [A] Determine the category of employee. Category 3 / KA3 [B] Determine the chargeable income for a year in accordance with the formula specified in subparagraph 4(1), where P = [(Y K) x 12] + [ (Yt1 Kt1)] + (Yt Kt) (D + S + QC) 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, (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower = [ [RM6, ( x 3) + + )] / 8] = RM 5 *Total EPF = K + K1 + Kt + (K2 x n) RM 6, (limit) = ( x 3) + + + ( x 8) RM 6, (limit) = RM1, + + + RM2, RM 6, (limit) = RM6, RM 6, (limit) P = [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)] [D+S+1000C+( LP + LP1)] =[(RM16, RM1, *) + (RM5, *) + [(RM5, *) x 8] + (RM8, )] [RM9, + + RM2, (3) + ( + )] = [RM14, +RM4, + RM41, + RM7, ] [RM9, + + RM6, + ] = RM 68, RM15, = RM52, Step 3 Determine the total tax for a year. Total tax for a year = (P M) R + B Value of P is determined based on Step 2[B]; Value of M, R and B are determined based on Table 1. Total tax for a year = (P M) x R + B = (RM52, RM50, ) x 14% + RM1, = RM2, Table 1 : Value of P, M, R and B Step 4 Determine the Monthly Tax Deduction for additional remuneration for the current month. Monthly Tax Deduction for additional remuneration for the current month = Total tax for a year (Step 3) total Monthly Tax Deduction for a year (Step 1[E]) + zakat which has been paid. = RM2, [RM1, + ] = 6 P (RM) M (RM) R (%) B Category 1 & 3 (RM) B Category 2 (RM) 5,001 - 20,000 5,000 1 400 800 20,001 - 35,000 20,000 3 250 650 35,001 - 50,000 35,000 8 600 600 50,001 - 70,000 50,000 14 1,800 1,800 70,001 - 100,000 70,000 21 4,600 4,600 100,001 250,000 100,000 24 10,900 10,900 250,001 - 400,000 250,000 46,900 46,900 400,001 600,000 400,000 25 83,650 83,650 600,001 1,000,000 600,000 26 133,650 133,650 Exceeding 1,000,000 1,000,000 28 237,650 237,650 Step 5 Determine the Monthly Tax Deduction for the current month which shall be paid. Monthly Tax Deduction for the current month which shall be paid = Net Monthly Tax Deduction (Step 1[D]) + Monthly Tax Deduction for additional remuneration for the current month (Step 4) = + = RM RM 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. 741

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