INDIVIDUAL
TAX COMPUTATION
OF BE FORM
Year of Assessment 2009
LHDNM-R/008/10
Together We Develop The Nation
Under Self Assessment System, individual is required to
compute his own tax
Example : Married individual
Mr. B and his wife are both employed by G Sdn. Bhd. and their income
in the year 2009 are as follows:
Example: Single individual.
Mr. A, working in XY Sdn. Bhd. Income for 2009 :
Employment Income
Salary
Bonus
Commision
Monthly Tax Deduction (MTD)
Income from letting out a house
Rental received
Expenses:
Assessment
*Penalty for late payment of assessment
Bank Loan
(including interest (RM2,136))
Repairs of roof
Mr. A claims the following expenses:
EPF
Medical insurance premium
Approved Donation
Books and Magazines
Zakat
RM
54,000
4,500
9,000
1,200
7,200
320
32
10,620
500
6,435
2,640
1,000
560
1,575
Employment:
Salary
Bonus
Commision
Gross Employment
Nora
Caw Jalan Duta
Employment Income
Rental
Aggregate Income
Less :
Donation
Total Income
Less :
Individual & dependent relative
Books and magazines
EPF (Restricted)
Medical insurance premium
Chargeable Income
Mr. A Tax Liability
Tax on first 50,000
Tax on the balance
3,544 @ 19%
Tax charged
Less: Zakat
Tax Payable
Monthly Tax Deduction (MTD)
Balance of Tax Payable
www.hasil.gov.my
1-300-88-3010
RM
67,200
6,000
Wife
Salary
Dividend (Gross)
25,200
3,000
Additional Infomation:
(a) Mr. B and his wife have four (4) unmarried children
- First child studying in local university
- Second child studying in a university abroad
- Third and forth children are schooling
The wife claimed relief for the third and forth child
(b) Mr. B and his wife claimed the following expenses:
EPF
Parent medical expenses
Full medical examination
School books and magazines
Life insurance premium
Education insurance premium
Mr. B
Wife
7,392
5,320
280
770
2,480
2,400
2,772
350
330
1,260
Tax Computation Mr. B and his wife (Separate Assessment)
Mr. B
Employment
Dividend (Gross)
Total Income
Tax Computation Mr. A
Rental Income:
Gross Rental
Less:
Assessment
Loan interest
Repairs of roof
Adjusted Rental Income
*Disallowable expenses
Mr. B
Salary
Dividend (Gross)
54,000
4,500
9,000
67,500
7,200
320
2,136
500
2,956
4,244
8,000
560
6,000
2,640
3,325.00
673.36
3,398.36
1,575.00
2,423.36
1,200.00
1,223.36
67,500
4,244
71,744
1,000
70,744
17,200
53,544
Less :
Individual & dependent relative
Parent medical bill (restricted)
Medical check-up
Books and magazines
Children (4,000 x 2)
EPF & Life Insurance
premium (restricted)
Education insurance premium
Chargeable Income
Tax on first 35,000
Tax on next 7,750 @ 12%
Income Tax Charge
Less: Tax deducted at source
from dividend (25% x 6,000)
Tax Payable
Wife
Employment
Dividend (Gross)
Total Income
Less :
Relief
Individual and dependent relative
Medical check-up
Books and magazines
Children (1,000 x 2)
EPF & Life Insurance Premium
Chargeable Income
Tax on first 10,000
Tax on next 3,488 @ 3%
Income Tax Charged
Less :
Rebate (restricted)
Tax Payable
Less :
Tax deducted at source
from dividend (25% x 3000)
Tax Repayable
67,200
6,000
73,200
8,000
5,000
280
770
8,000
6,000
2,400
30,450
42,750
1,525.00
930.00
2,455.00
1,500.00
955.00
25,200
3,000
28,200
8,000
350
330
2,000
4,032
14,712
13,488
175.00
104.64
279.64
279.64
Nil
750.00
750.00
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