SampleRF Guidebook C2019 2 PDF

SAMPLE
COMPANY RETURN FORM FOR

YEAR OF ASSESSMENT 2019
IMPORTANT REMINDER
1) Due date to furnish Form e-C and pay the balance of tax payable: Within 7 months from the close of the accounting period.
2) This sample form CANNOT be used for the purpose of submission to Lembaga Hasil Dalam Negeri Malaysia (LHDNM).
3) In accordance with the Income Tax Act 1967 (ITA 1967) provision, a company shall:
a) furnish a return on an electronic medium or by way of electronic transmission [subsection 77A(1A)] with effect
from the Year of Assessment 2014;
b) declare its income in the return form based on audited accounts [subsection 77 A(4)]; and
c) furnish correct particulars in the return form [paragraph 77A(3)(b) and paragraph 120(1)(h)].
4) Failure to furnish a return on or before the due date for submission:
- Action under section 112(3) of ITA 1967 shall be imposed.
5) Failure to pay the tax or balance of tax payable:
a) on or before the due date - An increase in tax of 10% under subsection 103(3) of ITA 1967 shall be imposed.
b) within 60 days from the due date - A further increase in tax of 5% under subsection 103(4) of ITA 1967 shall be imposed.
6) METHOD OF PAYMENT
a) Payment can be made via:
i) ByrHASiL at the LHDNM Official Portal, https://byrhasil.hasil.gov.my/.
 Payment via FPX (Financial Process Exchange) at https://byrhasil.hasil.gov.my/fpx.php.
 Payment via Visa, Mastercard & American Express credit cards at https://byrhasil.hasil.gov.my/creditcard/.
ii) Appointed banks – Information is available at http://www.hasil.gov.my.
iii) LHDNM payment counters at the Kuala Lumpur Payment Centre, Kota Kinabalu branch and Kuching branch or
by post.
 Use the Remittance Slip (CP207) which is available at http://www.hasil.gov.my.
 If sent by post, payment must be sent separately from the form. Payment by CASH must not be sent by post.
Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland
Revenue.
iv) Pos Malaysia Berhad - Counter and Pos Online
b) Write down the name, address, telephone number, income tax number, year of assessment, payment code ‘086’ and
instalment no. ‘99’ on the reverse side of the financial instrument.
7) e-Filing (e-C) can be accessed at https://ez.hasil.gov.my.
8) For further information, please contact Hasil Care Line:-
Toll Free Line : 1-800-88-5436 (LHDN) Calls From Overseas : 603-89111100
LEMBAGA HASIL DALAM NEGERI MALAYSIA Form YEAR OF ASSESSMENT
COMPANY RETURN FORM
UNDER SEKSYEN 77A OF THE INCOME TAX ACT 1967
This form is prescribed under section 152 of the Income Tax Act 1967
C 2019
CP5 - Pin. 2019
BASIC PARTICULARS
I Name of company
[If there is a change in name, submit
the Notice of Registration of New Name)
II Reference no. (registration no.) III Income tax no. C
IV Country of residence (Use the Country Code) V Employer’s no. E
VI Status of business 1 = In operation 2 = Dormant VII Commencement
3 = In the process of winding up date of operations (dd/mm/yyyy)
VIII Accounting period From (dd/mm/yyyy) To (dd/mm/yyyy)
IX Basis period From (dd/mm/yyyy) To (dd/mm/yyyy)
X Small and medium enterprise 1 = Yes 2 = No XI Controlled company 1 = Yes 2 = No
XII Substantial change in shareholding and subsection 44(5A) applies 1 = Yes 2 = No 3 = Not relevant
XIII Claim / Surrender loss under the Group Relief provision 1 = Claim 2 = Surrender 3 = Not relevant
[If claiming, submit Form C (RK-T); If surrendering, submit Form C (RK-S)]
[Declare in Ringgit Malaysia (RM) currency]

PART A: STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME RM Sen
A1 Aggregate statutory income from businesses and partnerships .00
A2 LESS: Business losses brought forward (Restricted to A1) .00
A3 TOTAL ( A1 – A2 ) .00
A4 Aggregate statutory income from other sources .00
– Dividends, interest, discounts, rents, royalties, premiums, other income and additions pursuant to paragraph 43(1)(c)
A5 AGGREGATE INCOME ( A3 + A4 ) .00
A6 LESS: Current year business losses (Restricted to A5) .00
A7 Prospecting expenditure / pre-operational business expenditure / permitted expenses under section 60F or 60H .00
A8 Approved donations / gifts / contributions .00
A9 Zakat perniagaan (Restricted to 2.5% of A5) .00
A10 Claim for loss under Group Relief pprovision .00
A11 TOTAL INCOME [ A5 – ( A6 to A10 ) ] (Enter ‘0’ if value is negative) .00
A12 TAXABLE PIONEER INCOME .00
A13 CHARGEABLE INCOME ( A11 + A12 ) .00
A14 CHARGEABLE INCOME OF FOREIGN FUND MANAGEMENT (section 60G) .00
PART B: TAX PAYABLE / REPAYABLE AND STATUS OF TAX
B1 CHARGEABLE INCOME [ from ( A13 + A14 ) ] .00
B2 Apportionment of Chargeable Income Rate (%) Income Tax
B2a .00 17 .
B2b .00 24 .
B2c .00 .
B2d .00 .
B2e .00 .
B3 TOTAL INCOME TAX CHARGED ( B2a to B2e ) .
B4 Tax reduction on income derived from exploration and
LESS: exploitation of petroleum in a Joint Development Area .
Section 110
B5 LESS: Section 110B tax deduction . tax deduction (others) .
Section 132 and 133 tax relief
(Restricted to B3) . .
B6 TAX PAYABLE ( B3 – B4 – B5 ) .
Or
B7 TAX REPAYABLE ( B4 + B5 – B3 )
(For a ‘Tax Repayable’ case, fill in items F1a and F1b on page 2) .
B8a LESS: Instalments paid pursuant to section 107C provision .
B8b Instalments paid pursuant to paragraph 107A(1)(a) provision .
B9 Balance of tax payable ( B6 – B8a – B8b ) / Tax paid in excess ( B8a + B8b – B6 ) .
(Enter ‘ X ’ if tax paid in excess)
DECLARATION
I Identification / Passport No *
( * Delete whichever is not relevant )
hereby declare that this return form ** contains information that is true, correct and complete pertaining to the income tax of this company as required under
the Income Tax Act 1967.
** 1 = This return form is prepared based on audited accounts.
2 = This return form is prepared based on unaudited accounts.
Signature:
Date: (dd/mm/yyyy)
Designation:
1
PART C: SCHEDULE 3 ALLOWANCE
C1a Particulars of Schedule 3 allowance (Complete HK-E and item C1b)
Amount Absorbed Balance Carried Forward

C1b Total accelerated capital allowance (if relevant)
C2 Claim for industrial building allowance under subparagraph 42(1) Schedule 3 1 = Yes 2 = No
PART D: INCENTIVE CLAIM

D1 Claim for Special Deduction(s), Further Deduction(s) and Double Deduction(s)
Claim Code Amount
i.
ii.
iii.
iv.
v.
D2 Claim for incentive(s) under paragraph 127(3)(b) of the Income Tax Act 1967 (ITA 1967)
Type of Incentive Balance Brought Forward Amount Claimed Amount Absorbed Balance Carried Forward
i.
ii.
D3 Claim for incentive(s) under subsection 127(3A) of ITA 1967

Type of Incentive Balance Brought Forward Amount Claimed Amount Absorbed Balance Carried Forward
i.
ii.
D4 Claim for incentive(s) under ITA 1967 / Promotion of Investment Act 1986 (PIA 1986) other than the incentives in items D1, D2 and D3
Balance Carried Forward
Type of Incentive Balance Brought Forward Amount Claimed Amount Absorbed
(if relevant)
i.
ii.
PART E: CLAIM FOR LOSSES

Amount Disregarded Amount Surrendered Amount Absorbed Balance Carried Forward
(E1) (E2) (E3) (E4)
Complete HK-F
PART F: PARTICULARS OF COMPANY
F1a Name of bank *
F1b Bank account no. * F1c Bank Identification No. *
F1d Type of foreign currency requested F1e SWIFT code
* Note: Enter the name of the bank, bank account no. and bank identification no. for the purpose of electronic refund of income tax.
F2 Particulars of Company Directors (Complete HK-O) F3 Particulars of Company’s Major Shareholders (Complete HK-P)
F4 Foreign equity in comparison with paid-up capital . %
F5 Has holding company 1 = Yes 2 = No (If ‘Yes’, fill in the required information)
F6 Carries out controlled transactions under section 139 and 140A 1 = Yes 2 = No (If ‘Yes’, fill in the required information)
F7 Receives foreign income which is 1 = Yes 2 = No (If ‘Yes’, fill in the required information)
exempted under paragraph 28 of Schedule 6
F8 Subject to interest restriction under section 140C 1 = Yes 2 = No

(If ‘Yes’, fill in information on interest subject to section 140C in the following schedule)
Amount of tax - EBITDA Interest expense subject to section 140C Interest expense restricted Balance carried forward
F9a Has Advance Ruling (If ‘Yes’,also complete items F9b and F9c) 1 = Yes 2 = No
F9b Compliance with Advance Ruling 1 = Yes 2 = No
F9c Material difference in arrangement 1 = Yes 2 = No
F10a Has Advance Pricing Arrangement (If ‘Yes’,also complete items F10b and F10c) 1 = Yes 2 = No
F10b Compliance with Advance Pricing Arrangement 1 = Yes 2 = No
F10c Material difference in arrangement 1 = Yes 2 = No
F11 Financial Particulars of Company (Complete HK-FIC)
F12 Has subsidiary company(ies) or related 1 = Yes 2 = No (If ‘Yes’, fill in the required information)
company(ies) in the Federal Territory of Labuan
2
PART G: OTHER PARTICULARS
G1 Chargeable income of preceding year not declared (if any)
Type of Income Year of Assessment Amount
G2 Made payments in the basis period which are subject to withholding 1 = Yes 2 = No
tax under sections 107A, 109, 109A, 109B, 109E, 109F and 109G
G3a Disposal of asset under the Real Property Gains Tax Act 1976 1 = Yes 2 = No
(If ‘Yes’, also complete item G3b)
G3b Disposal declared to LHDNM 1 = Yes 2 = No
G4a Carry on e-Commerce ( If ‘Yes’, also complete item G4b) 1 = Yes 2 = No
G4b Website / blog address
G5a Subject to Notification of Country-by-Country Reporting (CbCR) 1 = Yes – Reporting entity 2 = Yes – Non-reporting entity 3 = No
( If ‘1’ or ‘2’, also complete item G5b)
G5b Notification filed as a reporting entity / non-reporting entity 1 = Yes 2 = No

( If ‘Yes’, also complete item G5c)
G5c Notification filed on or before the last day of the reporting financial year 1 = Yes 2 = No
PART H: PARTICULARS OF AUDITOR

H1 Name of firm
H2 Address of firm
Postcode Town
State
H3 Telephone no.
PART J: PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM
J1 Name of firm
J2 Address of firm
Postcode Town
State
J3 Business registration no. J4 Tax agent’s approval no.
J5 e-Mail
J6 Telephone no. J7 Signature
3
ADDITIONS / AMENDMENTS
Item Subject Page
B7 Tax Repayable 13
F6 Carries out controlled transactions under sections 20
139 and 140A
B3 - Other income 21
B10 - Loans to associated person 21
B11 - Loans from associated person 22
F8 Subject to interest restriction under section 140C 22
Appendix A3 Amendments to the appendix and working sheet 44
HK-PC9 for insurance business 47
Appendix A2A Amendments to the appendices and working sheet 43
Appendix A3A for takaful business 45
HK-PC9A 47
HK-PC10 Amendments to the working sheet as per 47
P.U. (A) 162/2019
HK-PC10A Amendments to the working sheet as per 47
P.U. (A) 161/2019
HK-PC10D New working sheet as per P.U. (A) 163/2019 48
Company Return Form Guidebook 2019 Self Assessment System
CONTENTS OF GUIDEBOOK
ITEM Page
FOREWORD 1
PART I - Sample Company Return Form
Basic Particulars 2
Part A : Statutory Income, Total Income And Chargeable Income 7
Part B : Tax Payable / Repayable And Status Of Tax 12
Declaration 15
Part C : Schedule 3 Allowance 15
Part D : Incentive Claim 16
Part E : Claim For Losses 17
Part F : Particulars Of Company 18
Part G : Other Particulars 28
Part H : Particulars Of Auditor 30
Part J : Particulars Of The Firm And Signature Of The Person Who 31

Completes This Return Form
PART II - Appendices and Working Sheets
Appendix - Introduction 32
- Separation of Income by Source 33
Appendix A1 - COMPUTATION OF ADJUSTED INCOME FOR BUSINESS 34

List of legal provisions relating to:-
Gross Business Income 36
Allowable Expenses 36
Non-allowable Expenses 38
Reminder - Adjustment of Income or Expenses 39
Contract / Subcontract payments, commission and rental and other 39
contractual payments for services to residents
Contract payments to non-residents (receipts by non-resident 39
contractors—section 107A applies)
Management fees to resident recipients 39
Professional, technical or management fees and rents to non- 39

residents (section 4A income)
Expenses charged or allocated by parent company to subsidiary or 40
headquarters to branch in Malaysia
Overseas trips 40
Housing developers 40
Transfer pricing 40
Leasing 41
i
Non-resident company carrying out a contractual project in 41
Malaysia
Investment holding 41
Reinvestment allowance 41
Guidelines and application forms for incentive claims 41
Appendix A2 - COMPUTATION OF ADJUSTED INCOME FOR LIFE INSURANCE

BUSINESS
PART A2(a): Computation Of Adjusted Income For Life
Insurance Business In Relation To Life Fund
Separation of income by source 42
Usage of business identity 42
Usage of Part A2(a) Appendix A2 42
PART A2(b): Computation Of Adjusted Income For Life Insurance

Business In Relation To Shareholders’ Fund
Usage of Part A2(b) Appendix A2 42
Appendix A2A - COMPUTATION OF ADJUSTED INCOME FOR TAKAFUL BUSINESS
PART A2(a): Computation Of Adjusted Income For Takaful

Business In Relation To Family Takaful Fund
Usage of Part A2A(a) Appendix A2A 43
PART A2(b): Computation Of Adjusted Income For Takaful 44

Business In Relation To Takaful Operator’s Fund
Appendix A3 - COMPUTATION OF ADJUSTED INCOME FOR GENERAL
INSURANCE BUSINESS
Business identity for composite insurance business 44
Usage of Appendix A3 44
Appendix A3A COMPUTATION OF ADJUSTED INCOME FOR GENERAL

- TAKAFUL BUSINESS
Business identity for composite takaful business 45
Usage of Appendix A3A 45
Appendix A4 - Refer to Appendix A2A
Other Appendices 46
Working Sheets 47
ii
FOREWORD
Lembaga Hasil Dalam Negeri Malaysia (LHDNM) appreciates the consistent performance of your duty as a
responsible taxpayer in the settlement of your annual income tax. Your tax contribution have assisted in the
development and improvement of the national socio-economic status.
To expedite and facilitate the performance of your tax responsibility, the government has entrusted its faith in
you to assess and settle your respective tax with the introduction the Self Assessment System (SAS)
commencing from the Year of Assessment (Y/A) 2001 for corporate taxpayers.
With the implementation of SAS, companies resident in Malaysia (including companies resident in Singapore
paying Malaysian tax) are responsible for furnishing the Company Return Form to the Director General of
Inland Revenue as required under the provisions of the Income Tax Act (ITA) 1967.
Sample forms with explanations and guides on how to fill out those forms and compute the chargeable income
and income tax have been prepared to assist taxpayers.
Company Return Form Guidebook
The following are contents of this Guidebook:-

1. Guide on how to fill out the Company Return Form.
2. (a) Working Sheet

33 Working Sheets (HK-PC1 to HK-P) are provided to assist in the computation before the transfer
of relevant information to the Company Return Form.
Explanation for each Working Sheet can be found in Part II of the Guidebook.
(b) Appendix
16 Appendices (Appendix A1 to I) are prepared as a guide in the computation and preparation of

information required to complete the Company Return Form.
Explanations are given in Part II of the Guidebook and relevant appendices.
LHDNM is always ready to assist you in complying with self assessment or provide explanation in completing
the Company Return Form, Working Sheets and Appendices. A completed Company Return Form must be
submitted to LHDNM within the stipulated period.
1
Part I – Sample Company Return Form
BASIC PARTICULARS
Item Subject Explanation Working Appendix

Sheet
I Name of Name of company as registered with the Companies Commission of - -
company (If Malaysia. If there is a change in name, indicate the former name in
there is a parenthesis and furnish the Notice of Registration of New Name to:
change in
name, submit Pusat Pemprosesan Maklumat
the Notice of Lembaga Hasil Dalam Negeri Malaysia
Registration of Menara Hasil Bangi
New Name) No. 3, Jalan 9/10, Seksyen 9
Karung Berkunci 221,
43659 Bandar Baru Bangi, Selangor
II Reference no. Number as registered with the Companies Commission of Malaysia. - -

(registration no.)
III Income tax no. Income tax reference number of the company.
Example: C 250236501
Income tax no. C 250236501
IV Country of Refer to Appendix E for the country code. - E

residence
V Employer’s no. Employer’s income tax reference number. - -
Example: E 202154402
Employer’s no. E 202154402
VI Status of Enter the status of the business as at the end of the basis period. - -
business Enter ‘1’ if the company is in operation.
Enter ‘2’ for dormant * company if:
 the company has never commenced operations since the date of its
incorporation; or
 the company has previously been in operation or carried on business
but has now ceased operations or business
Enter ‘3’ if the company is in the process of winding up.
* Note:
A company is not considered as dormant if it owns shares, real
properties, fixed deposits and other similar investments; including
income such as rents, interest, etc (if any) received by virtue of the
mentioned ownership.
VII Date of The date on which the company commences operations. - -

commencement
of operation
VIII Accounting Opening and closing date of the company’s accounting period. - -
period Refer to examples in item IX.
2

Sheet
IX Basis period Basis period for the current year of assessment.
If a company commences operations or changes its closing date of
accounts, enter the correct opening and closing date of the basis period
in item IX.
Example 1: Company commences operations
First accounts : 1.5.2018 to 31.3.2019 (11 months)
Second accounts : 1.4.2019 to 31.3.2020 (12 months)
Items VIII and IX have to be completed as follows:-
Year of Accounting Basis

Asssessment Period Period
2019 01/05/2018 – 31/03/2019 01/05/2018– 31/03/2019 (11 months)
2020 01/04/2019 – 31/03/2020 01/04/2019 – 31/03/2020 (12 months)
Example 2: Company commences operations

First accounts : 1.2.2018 to 30.4.2019 (15 months)
Second accounts : 1.5.2019 to 30.4.2020 (12 months)
Complete items VIII and IX as follows:-

2019 01/02/2018 – 30/04/2019 01/02/2018 – 30/04/2019 (11 months)
2020 01/05/2019 – 30/04/2020 01/05/2019 – 30/04/2020 (12 months)
Example 3: Change of accounting period

Existing accounts : 1.3.2017 to 28.2.2018 (12 months)
Subsequent accounts : 1.3.2018 to 31.12.2018 (10 months)
1.1.2019 to 31.12.2019 (12 months)

2018 01/03/2017 – 28/02/2018 01/03/2017 – 28/02/2018 (12 months)
2019 01/03/2018 – 31/12/2019 01/03/2018 – 31/12/2019 (22 months)

Existing accounts : 1.7.2017 to 30.6.2018 (12 months)
1.6.2020 to 31.5.2021 (12 months)

2018 01/07/2017 – 30/06/2018 01/07/2017 – 30/06/2018 (12 months)
2019 01/07/2018 – 30/06/2019 (12 months)

01/07/2018 – 31/05/2020
2020 01/07/2019 – 31/05/2020 (11 months)
2021 01/06/2020 – 31/05/2021 01/06/2020 – 31/05/2021 (12 months)
3

Sheet
Existing accounts : Accounts ending on 31 December

1.6.2018 to 31.5.2019 (12 months)

2018 01/01/2018 – 31/05/2018 01/01/2018 – 31/05/2018 ( 5 months)
2019 01/06/2018 – 31/05/2019 01/06/2018 – 31/05/2019 (12 months)
Example 6: Winding Up of Company
A company with accounting period from 1.8.2017 till 31.7.2018,

commences its winding up on 1.5.2018. The first and second liquidator’s
accounts have to be provided as follows:-
1.5.2018 hingga 31.10.2018 (6 months)
1.11.2018 hingga 30.4.2019 (6 months)

2018 01/08/2017 – 30/04/2018 01/08/2017 – 30/04/2018 ( 9 months)
2019 01/05/2018 – 31/10/2018 01/05/2018 – 30/04/2019 (12 months)
and
01/11/2018 – 30/04/2019
* Liquidator’s accounts (formerly known as Form 75) as required under
subsection 514(1) of the Companies Act 2016.
X Small and Enter ‘1’ in the box provided if the company is a small and medium - -
medium enterprise (as per paragraphs 2A, 2B and 2C Schedule 1 of ITA 1967),
enterprise and not a special purpose vehicle established for the issuance of asset-
backed securities in a securitization transaction approved by the
Securities Commission [subsection 2(9) of ITA 1967].
Enter ‘2’ if the company is:-

 not a small and medium enterprise; or
 a small and medium enterprise which is also a special purpose
vehicle established for the issuance of asset-backed securities in
a securitization transaction approved by the Securities
Commission.
XI Controlled ‘Controlled company’ is as defined in subsection 2(1) and section 139 of - -

company ITA 1967.
Enter ‘1’ in the box provided if it is a controlled company or ‘2’ if not.
XII Substantial Refer to the relevant legal provisions, principles and guidelines as - -
change in follows:-
shareholding
 subsection 44(5A), 44(5B), 44(5C) and 44(5D);
and subsection
 special provision relating to section 44;
44(5A) applies
 paragraph 75A, 75B and 75C Schedule 3;
 special provision relating to paragraph 75A Schedule 3 ACP 1967;
and
 principles and guidelines which allow unabsorbed accumulated
losses and capital allowances to be carried forward (from the
LHDNM Official Portal, http://www.hasil.gov.my)
4

Sheet
Substantial change in shareholding occurs if 50% or more of the

shareholding on the last day of the basis period for a year of assessment
in which the adjusted loss and capital allowance are ascertained is not
the same as the shareholding on the first day of the basis period for the
year of assessment in which that adjusted loss and capital allowance
are allowable as deductions.
A company with substantial change in shareholding (50% or more) may

carry forward its accumulated adjusted business losses and capital
allowances not absorbed, to be absorbed in the relevant year of
assessment and subsequent years of assessment EXCEPT for a
dormant company with substantial change in shareholding.
The stage at which to determine the shareholding is the stage of direct

holding between the dormant company taken over and the person
taking over.
Definition of ‘dormant company’:

A company is considered dormant if it does not have any significant
accounting transaction for one financial year before the occurrence of
substantial change (i.e. 50% or more) in its equity shareholding. This
means that there is no recording entry in the company accounts other
than the minimum expenses for compliance with stipulated statutory
requirement.
The minimum expenses referred to are as follows:-
(i) filing of the company’s annual return to the Companies Commission
of Malaysia;
(ii) secretarial fee for filing of company’s annual return;
(iii) tax filing fee;
(iv) audit fee; and
(v) accounting fee.
Special provision
Where the basis period of a company for Year of Assessment 2005 ends
on or after 1st October 2005, the last day of the basis period for that
company for year of assessment 2005 shall be deemed to be 30th
September 2005.
Enter ‘1’ in the box for ‘Yes’ if there is substantial change in shareholding
and subsection 44(5A) applies.
Where there is substantial change but subsection 44(5A) does not apply
or there is no substantial change, enter ‘2’ in the box for ‘No’.
Enter ‘3’ if not applicable.
5

Sheet
XIII Claim / A company is allowed to surrender not more than 70% of its adjusted - -
Surrender loss loss in the basis period of a year of assessment to one or more related
under the companies with effect from Year of Assessment 2006. The surrendering
Group Relief company and the claimant company must be incorporated and resident
provision in Malaysia; and within the same group of companies.
With effect from Year of Assessment 2019, the period of claim for
group relief is limited to three (3) consecutive years of assessment
only
 The period of claim for 3 consecutive years of assessment
commences:
i) immediately following the basis period for a year assessment
the surrending company first commences operation, provided
that the basis period consists of a period of 12 months; or
ii) immediately following the second basis period the surrending
company first commences operation, if the basis period for a
year of assessment the surrending company first commences
operation is less or more than 12 months and the second basis
period consists of a period of 12 months.
 Group relief is not eligible for claim in the same year of assessment
if the claimant company has unutilized investment tax allowance or
adjusted pioneer loss.
 Special provision
For a surrendering company which commenced operations before
the Year of Assessment 2019, the following transition period applies
in determining the company's qualifying period for claim of group
relief:
Year of Assessment Period (Year of Assessment)
Operations Commence of Claim for Group Relief
Before 2015 None (not eligible)
2015 2019
2016 2019 and 2020
2017 2019, 2020 and 2012
 Refer to section 44A of ITA 1967 for conditions on eligibility to
surrender or claim. Election made shall be final and cannot be
withdrawn.
 This provision does not apply to a company which enjoys any of the
incentives listed in subsection 44A(10).
Enter ‘1’ in the box provided if there is a claim for loss under this provision
and submit Form C (RK-T) together with the Company Return Form.
For surrendering loss under the same provision of this section, enter ‘2’
in the relevant box and submit Form C (RK-S) together with the Company
Return Form.
Enter ‘3’ if there is no surrender or claim for loss under this provision.
6
PART A: STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME

Sheet
A1 Aggregate Amount [Total (I) plus Total (II)] from the Summary Of Statutory HK-PC1, A1, A2
statutory income Income From Businesses and Partnerships HK-PC2 to or A3
from businesses HK-PC15 (whichever
and
and partnerships is relevant)
HK-PC1A
(whichever
is relevant)
Further explanation is in Part II of this Guidebook.
Part I: BUSINESS
Business Please refer to the ‘Separation of Income by Source’ on page 33, Part - -
identification II of this Guidebook.
If the company has more than five businesses, enter the total statutory
income from business 5 and so forth in item ‘Business 5 + 6 and so
forth’.
For business 5 + 6 and so forth, please list out separately as per

format Business 1 to 4, and keep it for future reference / examination,
if required.
Business code Business code for the relevant business is obtainable in Appendix G. - G
Statutory Income Transfer the amount of taxable statutory income from the relevant HK-PC1 -
(RM) working sheet. and
HK-PC2
Enter ‘0’ for loss. to
HK-PC15
(whichever
is relevant)
Total: (I) Sum of all statutory business income from businesses in items (i) to - -
(v).
7

Sheet
Part II: PARTNERSHIP
Business If the company is a partner of two or more partnerships, designate - -

identification each partnership as partnership 1, partnership 2 and so forth. When
reporting a partnership income in the Form C, this identification
method should be used.
If the company has more than three partnerships, enter the total
statutory income from partnership 3 and so forth in item ‘Partnership 3
+ 4 and so forth’.
Fo Partnership 3 + 4 and so forth, please list out separately as per
format Partnership 1 and 2 and keep it for reference / future
examination, if required.
Income Tax No. State the partnership income tax reference number. - -
Example: D 2345677-09
D 234567709
Statutory Income Enter the adjusted amount or the amount adjusted by LHDNM as per HK-PC1A -
(RM) form CP30.
Use Working Sheet HK-PC1A to compute the statutory income and
transfer amount C to this item.
Total: (II) Sum of statutory income from partnership business(es) in items (i) to - -
(v).
A2 Business losses Business losses not absorbed by income of previous years of HK-PC9, -
brought forward assessment. HK-PC9A,
HK-F1 or
If amount A2 exceeds amount A1, business losses brought forward is HK-F2
restricted to amount A1. (whichever is
Enter ‘0’ if there is no loss brought forward. relevant)
A3 TOTAL A1 minus A2. - -
A4 Aggregate Statutory income from other sources includes dividends, interest, HK-C14, B2, B3, B4
statutory income discounts, rents, royalties, premiums, other income and additions HK-C15 or B5
from other pursuant to paragraph 43(1)(c). and (whichever
sources HK-C16 is relevant)
(whichever is
relevant)
Aggregate amount of statutory income from other sources [Total of

items from (i) to (viii)].
8

Sheet
 Dividends - Amount C from Working Sheet HK-C14.
 Interest & Discounts - Amount C from Working Sheet HK-C15.
 Rents - Amount D from Working Sheet HK-C16.
 Royalties - Amount F from Working Sheet HK-C15.
 Other income - Taxable income other than those listed from items
(i) to (vi).
 Additions pursuant to paragraph 43(1)(c)
The following earnings / proceeds are deemed income and taken
into account as aggregate income of the company:
- Earnings / proceeds in relation to prospecting expenditure
under Schedule 4 of ITA 1967.
- The earnings / proceeds are taken into account for tax
computation if the claim for such expenditure had previously
been made.
- Refer to paragraph 43(1)(c) and paragraph 16 of Schedule 4
for the computation income to be included as aggregate
income of the company.
The computation must be properly kept for examination.
A5 AGGREGATE A3 plus A4. - -

INCOME
A6 Current year Use the relevant working sheet to compute the adjusted loss. HK-PC9, A1, A2
business losses HK-PC9A, or A3
Adjusted business loss can be computed based on the format in
HK-F1 (whichever
Appendix A1 / A2 / A3. If the company has more than one business, or is relevant)
add all the adjusted losses and enter the amount in the relevant HK-F2
working sheet. (whichever
is relevant)
The amount in A6 is restricted to the amount in A5.
If the amount in A6 exceeds the amount in A5, enter amount A5 in this
item.
Transfer the amount from item A6 (loss to be absorbed) to the relevant
working sheet.
A7 Prospecting Total of items (i) to (iv). - -

expenditure /
pre-operational
business
expenditure /
permitted
expenses
under section
60F or 60H
 Prospecting expenditure - Schedule 4 and paragraph 44(1)(b) of

ITA 1967
Refer to paragraph 44(1)(b) and Schedule 4 regarding the eligibility
to claim ; and paragraph 5 of Schedule 4 for computation.
Enter the amount of claim (balance from previous years and
current year claim) in this item.
Enter any balance unabsorbed (if any) in item D4.
9

Sheet
 Pre-operational business expenditure - Schedule 4B and
paragraph 44(1)(b) of ITA 1967
Refer to paragraph 44(1)(b) and Schedule 4 B regarding the
eligibility to claim.
Compute in accordance with paragraphs 2 and 3 of Schedule 4 B.
Enter the amount of claim (balance from previous years and
current year claim) in this item.
Enter any balance unabsorbed (if any) in item D4.
 Permitted expenses under section 60F
Investment Holding Companies
Refer to section 60F, subsection 60F(1), subsection 60F(2) and
Public Ruling No. 3/2011 regarding the eligibility to claim; and the
computation of permitted expenses according to the specified
formula.
 Permitted expenses under section 60H
Closed-end Fund Companies
Refer to:-
- section 60H regarding the eligibility to claim; and
- subsection 60H(4) dan 60H(5) on the computation of
expenses which can be claimed.
A8 Approved Receipts and supporting documents must be kept for a period of - -

donations / gifts / seven (7) years after the end of the year in which the return form is
contributions furnished to LHDNM, for future reference and inspection if required.
Total of items (i) to (v).
Gift of money to Gift of money to the Government, State Government or local authority. - -
the Subsection 44(6) of ITA 1967
Government /
State
Government /
local authority
10

Sheet
Gift of money to Gift of money to institutions / organisations / funds approved by the - -
approved Director General of Inland Revenue is restricted to the difference
institutions / between 10% of the aggregate income in A5 and the total amount
organisations / deducted pursuant to subsection 44(11B) and subsection 44(11C).
funds Subsection 44(6) and proviso, ITA 1967
Gift of money for Gift of money for any sports activity approved by the Minister of - -
any sports Finance.
activity approved Amount to be deducted shall not exceed the difference between 10%
by Minister of of the aggregate income in A5 and the total amount deducted
Finance pursuant to the proviso to subsection 44(6) and subsection 44(11C). Restricted to
10% of A5
Subsection 44(11B) and proviso, ITA 1967
Gift of money or Gift of money or cost of contribution in kind for any project of national - -
cost of interest approved by the Minister of Finance.
contribution in Amount to be deducted shall not exceed the difference between 10%
kind for any of the aggregate income in A5 and the total amount deducted
project of pursuant to the proviso to subsection 44(6) and subsection 44(11 B).
national interest
approved by the Subsection 44(11C) and proviso, ITA 1967
Minister of
Finance
Gift of artefacts, Gift of artefacts, manuscripts or paintings to the Government or State - -

manuscripts or Government shall be based on the value determined by the
paintings Department of Museums Malaysia the National Archives.
Subsection 44(6A) of ITA 1967
Gift of money for Gift of money not exceeding RM20,000 for the provision of library - -
the provision of facilities to public libraries and libraries of schools and institutions of
library facilities higher education provided that a claim for the same expenses is not
or to libraries made under paragraph 34(6)(g) of ITA 1967 in computing the adjusted
income from business.
Subsection 44(8) of ITA 1967
Gift of paintings Gift of paintings to the National Art Gallery or any state art gallery shall - -
to the National be based on the value determined by the National Art Gallery or state
Art Gallery or art gallery.
any state art Subsection 44(11) ) of ITA 1967
gallery
A9 Zakat Refer to subsection 44(11A) on the eligibility to claim. - -

perniagaan Amount eligible for claim is restricted to 2.5% of the aggregate income
in A5.
A10 Claim for loss This item is only relevant if ‘1’ is indicated in item XIII. - -
under Group Enter the amount of loss claimed according to the provision of section
Relief provision 44A and furnish Form C (RK-T) together with the company return form.
A11 TOTAL A5 minus (A6 to A10). - -

INCOME Enter ‘0’ if the computed value is negative.
A12 TAXABLE Refer to section 5 to section 25 of the Promotion of Investments Act HK-PC2 -
PIONEER 1986 regarding the eligibility to claim and computation.
INCOME Amount from Working Sheet HK-PC2.
A13 CHARGEABLE Total of amounts A11 and A12. - -

INCOME
11

Sheet
A14 Chargeable Refer to section 60G and Part IX of Schedule 1 of ITA 1967. - -
income of Enter the amount of chargeable income of a foreign und management
foreign fund company in respect of fund management services provided to foreign
management investors (Tax rate - 10%).
(section 60G)
PART B: TAX PAYABLE / REPAYABLE AND STATUS OF TAX

Sheet
B1 CHARGEABLE Chargeable income is the total of amounts from items A13 and A14. - -
INCOME
Enter ‘0’ if the company does not have any chargeable income.
B2a Apportionment Total taxable income taxed at a certain rate. - -

- of Chargeable
Example:
B2e Income
Apportionment of Chargeable Income Tax Rate Reference

17% Schedule 1 of ITA 1967,
Chargeable income of the company Part I
24%
Income from insurance / takaful / income from Schedule 1
8% of ITA1967, Part I
re-insurance / re-takaful
Income from the life fund of a life insurance business Schedule 1 of ITA1967,
Part VIII
8%
Income from family takaful fund Schedule 1pf ITA 1967,
Part XII
Income from foreign fund management business Schedule 1 of ITA1967
Section 4A income 10% and
Avoidance of Double
Royalty income of a non-resident company Taxation Agreement in
Interest income of a non-resident company 15% Appendix F
Chargeable income subject to Avoidance of Double Refer to Avoidance of Double

Taxation Agreement Appendix F Taxation Agreement
B3 TOTAL INCOME Total amount of income tax from items B2a to B2e. - -
TAX CHARGED
B4 Tax reduction Refer to the relevant Avoidance of Double Taxation Agreement in the - -
on income LHDNM Official Portal:
derived from
exploration and http://www.hasil.gov.my > International > Avoidance of Double
exploitation of Taxation Agreement
petroleum in a
Joint
Development
Area
B5 Section 110B If the actuarial surplus from the life fund of an insurer is transferred to - A2
tax deduction the shareholders’ fund, the amount of tax charged on the portion of
that surplus from the life fund shall be set off against the tax charged
on the chargeable income from the shareholders’ fund of that insurer
in respect of the life business.
Refer to P.U. (A) 141/2008 on the prescribed formula for computation.
12

Sheet
Section 110 Enter the amount of tax deducted (amount B) from Appendix B2 in this - B2
tax deduction item.
(others) Section 110 tax deduction (others) does NOT include withholding tax
payment pursuant to Section 107A.
Section 132 and Section 132 tax relief - F
133 tax relief Tax relief in respect of income brought into Malaysia, on which tax has
been charged in the country of origin.
Refer to Appendix F for countries which have Avoidance of Double
Taxation Agreement with Malaysia.
List out the income, tax deducted in the foreign country and - B3
computation of the relief under section 132 in Appendix B3. Transfer
amount B from Appendix B3 to this item.
Original documents regarding the income and tax deducted in the
country of origin must be properly kept for the purpose of examination.
Refer to the provisions of Schedule 7 of ITA 1967 for the computation
of credit.
Section 133 tax relief - -
Tax relief in respect of income brought into Malaysia, on which tax has
been charged in the country of origin which does not have any
Avoidance of Double Taxation Agreement with Malaysia.
List out the income, tax deducted in the foreign country and - B4
computation of the relief under section 133 in Appendix B4. Transfer
amount B from Appendix B4 to this item.
Original documents regarding the income and tax deducted in the
country of origin must be properly kept for the purpose of examination.
Refer to the provisions of Schedule 7 of ITA 1967 for the computation
of credit.
The total tax deduction under sections 132 and 133 is restricted to the
Total Income Tax Charged (item B3).
B6 TAX PAYABLE B3 minus B4 minus B5. - -
B7 TAX B4 plus B5 minus B3. - B2, B3
REPAYABLE This item is applicable if the total deduction and relief in item B4 and and B4
B5 exceeds the amount in item B3.
Refund to a local bank account:
 Complete items F1a, F1b and F1c (if relevant). Select any local
bank from the dropdown list in item F1a.
 Method of refund – EFT (Electronic Funds Transfer)
Refund to an overseas bank account:
 Complete item F1a. Select ‘OVERSEAS BANK’ from the dropdown
list in item F1a.
 Items F1b and F1c need not be completed.
 Items F1d and F1e can be completed.
 Method of refund – TT (Telegraphic Transfer) or bank draft
 Submit the following documents and information to the branch
which handles the taxpayer’s income tax file:-
 Deed of Assignment
 Letter of Indemnity
 Application letter with the following particulars:
- Overseas bank account number
- Currency as in overseas bank account
- SWIFT Code (Refer to the following schedule of SWIFT codes and
other codes)
- Additional codes (Refer to the following schedule of SWIFT codes
and other codes)
- Full address of the overseas bank
- Taxpayer’s overseas address
13

Sheet
SCHEDULE OF SWIFT CODES AND OTHER CODES

No. Code Requirement For TT Country Digit / Alphabet Example
1. SWIFT Code only Other than the According to overseas bank According to overseas bank
following countries
2. Sort Code (SK) UK / Countries 6 digits Sort Code: 832347
& SWIFT Code using GBP currency
3. BSB Code & SWIFT Code Australia 6 digits for BSB Code BSB Code: 016370
4. IBAN Code & SWIFT Code Europe / UAE / 24 digits IBAN Code:
Pakistan / Qatar (including characters) PK45FAYS0001740060005710
5. ABA Rouding & SWIFT Code USA 9 digits ABA Code: 021000021
6. IFSC & SWIFT Code India 11 digits IFSC Code: YESB0000098
Furnish Appendices B2 / B3 / B4 (whichever applies) to:-
Pusat Pemprosesan Maklumat
Lembaga Hasil Dalam Negeri Malaysia
Menara Hasil Bangi
No. 3, Jalan 9/10, Seksyen 9
Karung Berkunci 221
43659 Bandar Baru Bangi, Selangor
B8a Instalments paid This payment does not include any payment of arrears in respect of - -
pursuant to section tax for previous years of assessment.
107C provision
B8b Instalments paid This item is applicable if company paid in accordance with the provision - -
pursuant to of paragraph 107A(1)(a) for services under the contract reported in the
paragraph basis period of current year assessment.
107A(1)(a)
provision
B9 Balance of tax B6 minus B8a minus B8b. - -
payable The balance of tax payable must be paid within the stipulated period.
Payment can be made via:
i) Appointed banks - Information can be obtained at
http://www.hasil.gov.my.
 Counters of CIMB Bank Berhad (CIMB), Public Bank Berhad
(PBB), Malayan Banking Berhad (Maybank), Affin Bank Berhad
(ABB), RHB Bank Berhad (RHB), Bank Simpanan Nasional
(BSN) and Bank Rakyat by using the bank payment slip.
 CIMB, PBB, Maybank, Hong Leong Bank, Citibank, RHB,
Alliance Bank Malaysia Bhd & BSN internet banking and
Maybank phone banking.
 Auto Teller Machine (ATM) of CIMB, PBB & Maybank and
Maybank Cash Deposit Machine.
ii) ByrHASiL at the LHDNM Official Portal, https://byrhasil.hasil.gov.my/.
 Payment via FPX (Financial Process Exchange) at
https://byrhasil.hasil.gov.my/fpx.php.
 Payment via Visa, Mastercard & American Express credit cards
at https://byrhasil.hasil.gov.my/creditcard/.
iii) LHDNM payment counters at the Kuala Lumpur Payment Centre,
Kota Kinabalu Branch and Kuching Branch or by post.
 Cheques, money orders and bank drafts must be crossed and
made payable to the Director General of Inland Revenue.
 Use the Remittance Slip (CP207) which is available at
http://www.hasil.gov.my.
 If send by post, payment must be sent separately from the form.
Payment by CASH must not be sent by post.
iv) Pos Malaysia Berhad - Counter and Pos Online.
Tax paid B8a plus B8b minus B6. - -
in excess Enter ‘X’ if tax paid in excess.
14
Please read the reminder in the company return form before signing the form.
DECLARATION
This declaration must be made by a designated officer of the company pursuant to the provisions of ITA 1967. Penalty will be
imposed for late submission of the return form to Lembaga Hasil Dalam Negeri Malaysia.
Enter '1' in the box provided if this return form is prepared based on the audited accounts.
If this return form is prepared based on the unaudited accounts, enter '2' in the relevant box.
* Only certain categories of private companies that meet the criteria and conditions specified by the Companies Commission
of Malaysia are exempted from providing audited accounts as provided under subsection 267(2) of the Companies Act 2016.
PART C: SCHEDULE 3 ALLOWANCE
This section is provided for reporting the capital allowance claimed in deriving at the statutory business income.

Sheet
C1a Particulars of Complete the Working Sheet HK-E and item C1b. HK-E -
Schedule 3
allowance
C1b Total accelerated This item refers to the accelerated capital allowance (if any) reported - -
capital allowance together with other Schedule 3 allowances in items C1a. However,
only accelerated capital allowance for assets acquired in the basis
period with effect from year of assessment 2011 is required to be
shown under this item.
Accelerated capital allowance in respect of assets acquired prior to
year of assessment 2011 need not be taken into account.
Amount Accelerated capital allowance absorbed in the current year i.e. the - -
absorbed amount of accelerated capital allowance reported in item F in Working
Sheet HK-E pertaining to assets acquired with effect from year of
assessment 2011.
The priority of set-off for whichever type of Schedule 3 allowance is
the choice of the company but the practice must be consistent and
records kept.
Balance Balance of accelerated capital allowance not absorbed in the current - -
carried forward year i.e. the amount of accelerated capital allowance reported in item
G in Working Sheet HK-E in respect of assets acquired with effect from
year of assessment 2011.
Enter ‘0’ if none.
C2 Claim for Enter '1' in the box for 'Yes' if claimed for industrial building allowance - -
industrial under subparagraph 42(1) of Schedule 3.
building
allowance under If you did not claim or not relevant, enter '2' in the box for 'No'.
subparagraph
42(1) Schedule 3
15
PART D: INCENTIVE CLAIM
Refer to the relevant provision in the Income Tax Act 1967 and Government Gazette regarding eligibility before making any
claim.

Sheet
D1 Claim for These claims are divided into three (3) categories that is: - A1
Special (1) Special deduction
Deduction,
Further (2) Further deduction
Deduction and (3) Double deduction
Double
Select a claim code from the list of incentives provided for the three
Deduction
categories of claim above.
Enter the amount as claimed in the calculation of adjusted income in
Appendix A1 (item 2.4). For expenditure categorised as ‘further
deduction’, the amount to be entered in this section is the amount of
deduction claimed in addition to the original expenditure claimed in the
accounts.
D2 Claim for Paragraph 127(3)(b) of ITA 1967 HK-PC10A, A1

incentive(s) HK-PC10B,
Refers to the exemption given by the Minister via statutory order.
under HK-PC10C
paragraph Select a code from the list of incentives provided for the type of and
127(3)(b) of exemption / allowance claimed, and enter the amount. HK-PC11
ITA 1967
Example 1: MZ Sdn. Bhd. claimed incentives under the Income Tax
(Exemption) (No.11) Order 2006 [P.U. (A) 112/2006] (Tax
exemption on statutory income from business approved
by the Minister under special incentive scheme) – Type of
incentive: Code 539
Example 2: BB Sdn. Bhd. claimed incentives under the Income Tax
(Exemption) (No.12) Order 2006 [P.U. (A) 113/2006] (Tax
exemption on statutory income from business approved
by the Minister under special incentive scheme) - Type of
incentive: Code 540
Type of Balance Amount Amount Balance
Incentive Brought Claimed Absorbed Carried
Forward Forward
Example 1 539 0 5,000 5,000 0
Example 2 540 10,000 8,000 6,000 12,000
Computation of incentive and supporting documents should be kept for
future reference / examnination by LHDNM, if required.
Appendices and worksheets provided by LHDNM can be used as a
guide for computation and adjustments.
D3 Claim for Subsection 127(3A) ACP 1967 - -

incentive(s)
Refers to exemption specifically given by the Minister.
under
paragraph Enter the Serial Number of the Approval Letter issued by the Ministry
127(3A) of ITA of Finance and the amount.
1967
The Minister's Approval Letter, computation of incentive and
supporting documents should be kept for future reference /
examnination by LHDNM, if required.
Example:
Forward Forward
CPXX/2018 0 45,000 45,000 0
16

Sheet
D4 Claim for From the list of incentives provided, select a code for the type of HK-PC4, A1
incentive(s) exemption / allowance claimed, and enter the amount. HK-PC5,
under ITA HK-PC10
1967 / Computation of incentive and supporting documents should be kept for and
Promotion of the future reference / examination by LHDNM, if required. HK-PC12
Investment Act Appendices and worksheets provided by LHDNM can be used as a
1986 (PIA
guide for calculations and adjustments.
1986) other
than the Example: JJ Sdn. Bhd. received dividends amounting to RM60,000
incentives in from other companies. This dividend income is tax exempt
items D1, D2 under paragraph 12B Schedule 6 of ITA 1967 – Type of
and D3
incentive : Kod 407
Forward Forward
407 0 60,000 60,000 0
New provisions regarding: HK-PC5 A1

 Schedule 7A [Reinvestment Allowance (RA)] and
 Schedule 7B [Investment Allowance For Service Sector (IASS)]
With effect from the Year of Assessment 2019, unabsorbed allowances
under Schedule 7A and 7B shall only be allowed for carrying forward to
be absorbed up to a maximum of seven (7) consecutive years of
assessment, commencing immediately after the expiry of the RA / IASS
claim eligibility period.
Special provision
This special provision allows the unabsorbed RA / IASS for the Year of
Assessment 2018 to be carried forward for a maximum period of 7 years
commencing from the Year of Assessment 2019 although the RA / IASS
qualifying period has expired.
PART E: CLAIM FOR LOSSES
This section provides the space (E1 to E4) and HK-F [Summary Of Absorbed / Surrendered / Disregarded Losses And Losses
Carried Forward (Including Pioneer Losses After Tax Relief Period] for reporting losses of the current year of assessment and
prior years of assessment:
 Current Year Of Assessment Losses
Current year of assessment business and partnership losses absorbed / surrendered in the current year of assessment and
the balance of losses carried forward for deduction in the following year of assessment.
 Prior Years’ Losses *

 Losses are disregarded / absorbed / surrendered until the year of assessment preceding the current year of assessment;
and
 Losses disregarded / absorbed in the current year of assessment and balance of losses carried forward to be disregarded
/ deducted in the following year of assessment.
* Note:
With effect from the Year of Assessment 2019, unabsorbed losses are only allowed for carrying forward to be absorbed for a
maximum period of up to seven (7) consecutive years [Subsection 44(5F)].
Special provision relating to sections 43 and 44

This special provision allows the carrying forward of unabsorbed losses in the Year of Assessment 2018 to be absorbed up
to a maximum of 7 years commencing from the Year of Assessment 2019.
17
Explanation Working Appendix

Sheet
Use relevant appendix and working sheet for computation and adjustment of losses. HK-PC2, A1, A2,
HK-PC3, A2A, A3
After the computation and adjustment of losses, enter the summary of losses absorbed /
HK-PC6, or A3A
disregarded and losses carried forward in HK-F. HK-PC7,
HK-PC9,
HK-PC9A,
and HK-F1
or
HK-F2
(whichever
is relevant)
Example HK-F:
Item Subject Explanation Working Item

Sheet
Amount from HK-F: HK-F -

E1 Amount disregarded Amount ( m + n )
E2 Amount surrendered Amount d
E3 Amount absorbed Amount ( b + p )
E4 Balance carried forward Amount ( e + q )
PART F: PARTICULARS OF COMPANY

Sheet
F1a Name of bank State the name of the bank where the company has a bank account. - -
For the purpose of electronic refund, please ensure that the information
given in items F1a, F1b dan F1c is correct.
F1b Bank account no. Bank account number of the company in relation to item F1a. - -
F1c Bank This refers to the identification number given by the bank or number - -
identification used by the account holder [business organisation without a company
no. / business registration number due to non-requirement for registration
with the Companies Commission of Malaysia].
Other than the name of the bank account holder and bank account
number, this number is used by the bank as an additional key for
checking and verification for the purpose of tax credit refund via EFT.
18

Sheet
F1d Type of foreign State the type of foreign currency requested as in the bank account in - -
currency item F1b.
requested
F1e SWIFT code Enter the SWIFT code for bank in item F1a. This code can be obtained - -
from the bank.
F2 Particulars of Complete the particulars of company directors in Working Sheet HK-O. HK-O -
Company Note:
Directors  ‘Service director’ is as defined under section 2 of the Income Tax
Act 1967.
 The prefix (for example ‘SG’) need not be entered for the Income
Tax No. in HK-O. The prefix will be matched by the system.
F3 Particulars of Complete the particulars of major shareholders of the company in HK-P -
Company’s Working Sheet HK-P.
Major
Shareholders
F4 Foreign equity State the percentage of equity held by foreigners / foreign companies. - -
in comparison
with paid-up
capital
F5 Has holding If the company has a holding company, enter '1' in the box for 'Yes' - E
company and fill the required information in the attachment provided. Refer to
Appendix E for the country code.
Enter '2' for 'No' if it does not have a holding company.
Example of Controlled Company
Company Ultimate Holding Immediate Holding

Company Company
B A A
D A B
Ultimate Holding Company - -

A company will be known as an ultimate holding company if:
i) that company has one or more subsidiary companies; and
ii) that company is not a subsidiary of any other company.
Immediate Holding Company - -
A company which maintains the controlling interest in another
company although the companies themselves are held by another
entity, and the controlling company is the closest company to that
company within the group of companies.
F6 Carries out Enter '1' in the box for 'Yes' if the company carries out controlled - -
controlled transactions (refer to sections 139 and 140A of ITA 1967) during the
transactions year and fill in other information as required in the attachment.
under sections
If there is no controlled transaction or not relevant, enter '2' in the box
139 and 140A
for 'No'.
19

Sheet
PART A: COMPANY INFORMATION

1. Principal Activity Same description of principal activities as required under paragraph - -
253(1)(b) of the Companies Act 2016.
2a. Business code 1 Same as the business code for the business reported in HK-FIC (item - G
F11 of the company return form 2019).
Business code is obtainable in Appendix G.
Business code 2 Business code for the business activity with the second highest - G
turnover; or business code for the second business activity as
registered with the Companies Commission of Malaysia even though
the second business is inactive or running at a loss.
Refer to Appendix G for the business code.
3. Ultimate holding If item F5 in the company return form 2019 = ‘Yes’ and the information - -
company as required in the appendix is completed, the information from items
4. Immediate F5a and F5b will then be automatically pre-populated in these two (2)
holding company items.
20

Sheet
5. Transfer With reference to the Income Tax (Transfer Pricing) Rules 2012 and - -
Pricing Transfer Pricing Guidelines 2012 (as amended), a person who enters
Documentation into a controlled transaction shall prepare a contemporaneous transfer
prepared
pricing documentation.
The transfer pricing documentation shall be prepared for the year in

which a controlled transaction exists. Contemporaneous transfer
pricing documentation means transfer pricing documentation which is
brought into existence:-
a) when a person is developing or implementing any controlled
transaction; and
b) where in a basis period for a year of assessment, the controlled
transaction is reviewed and there are material changes, the
documentation shall be updated prior to the due date for furnishing
a return for that basis period for that year of assessment.
If the current transfer pricing documentation is prepared, enter ‘1’ in
the box for ‘Yes’. Enter ‘2’ in the box for ‘No’ if the current transfer
pricing documentation has not been prepared or is not relevant.
PART B: CONTROLLED TRANSACTIONS
B1 Sales This includes sales of merchandise and services. - -
Amount for the whole basis period is taken into account.
B2 Purchases Purchases of goods and services related to the derivation of gross - -
profit (GP)
B3 Other income Total amount of other income for the basis period except sales - -
reported in B1 above.
T Example: Intra-group services, etc.
R B4 Payment on May in the form of revenue or expense in nature and reported - -
A the use of according to type of payment
intangibles i. Royalties
N ii. Licence fees
S iii. Other payments [other than B4(i) and B4(ii)]
A B5 Management - -
C fees including
fees / charges
T for financial,
I administrative,
marketing and
O
training
N services
B6 Research - -
T and
development State the amount incurred / received for the year.
Y
B7 Advertisement, - -
P marketing and
E promotion
(AMP)
B8 Tangible
assets
B9 Rental / lease
of assets
B10 Loans to Brought forward balance of loan amount plus total amount of loans
associated given during the basis period.
person  Loan refers to financial assistance disclosed as loan in the financial
statements.
 Excludes any payment received within the year related to the loans.
21

Sheet
T B11 Loans from Brought forward balance of loan amount plus total amount of loans - -
R associated received during the basis period.
person  Loan refers to financial assistance disclosed as loan in the financial
A
statements.
N  Excludes any payment made within the year related to the loans.
S B12 Interest to Total amount of interest paid / payable (incur) during the basis period. - -
associated
A
person
C B13 Interest from Total amount of interest received / receivable during the basis period. - -
T associated
I person
B14 Guarantee fee State the amount incurred / received for the year. - -
O
N
B15 Cost Includes the amount for buy in, buy out and contribution. Refer to - -
contribution Chapter VII of the Transfer Pricing Guidelines.
arrangement
T (CCA) amount
Y B16 Others not Any other controlled transaction not listed above under B1 to B15. - -
specified Please indicate the item type if there is only one (1) type of controlled
P
above transaction to be entered in this item.
E
F7 Receives Enter '1' in the box for 'Yes' if the company receives foreign income - -
foreign income which is exempted under paragraph 28 of Schedule 6, and also
which is complete other information as required in the attachment. Refer to
exempted
Appendix E for the country code.
under
paragraph 28 Enter '2' in the box for 'No' if not relevant.
of Schedule 6 Example:
F8 Subject to Enter '1' in the box for 'Yes' if the company is subject to interest - -
interest restriction under section 140C, and also complete the information as
restriction required in the following table.
under section
140C
Enter '2' in the box for 'No' if not relevant / not applicable.
Amount of tax – Tax Computation - EBITDA refers to the formula as stated in the - -
EBITDA Income Tax (Restriction On Deductibility Of Interest) Rules 2019.
Examples on computations can be referred to in the Restriction on
Deductibility of Interest Guidelines [Section 140 C, Income Tax Act
1965] (only in English version) at the LHDNM Official Portal:
http://lampiran1.hasil.gov.my/pdf/pdfam/RDIG_05072019.pdf
or
Home Page > International > Restriction on Deductibility of Interest
Guidelines [Section 140C, Income Tax Act 1965]
22

Sheet
Interest expense Interest expense under section 140C is as defined in subsection - -

subject to 140C(3) where ‘interest expense’ means:
section 140C a) Interest on all forms of debt; or
b) Payments economically equivalent to interest (excluding expenses
incurred in connection with the raising of finance)
Please refer to paragraphs 3.5, 3.6, 3.7 and 3.9 in the mentioned
Guidelines.
Interest expense The maximum amount of interest referred to in section 140 C of ITA - -
restricted 1967 shall be an amount equal to:
20% x Amount of tax-EBITDA from each
source consisting of a business
Balance carried Interest expense which is in excess of the maximum amount of interest - -
forward shall be allowed to be carried forward and deducted against the adjusted
income for subsequent years of assessment subject to the maximum
amount of interest for the relevant year notwithstanding that the company
has no interest expense for any subsequent year of assessment, until the
whole amount of that excess has been fully utilized.
F9a Has Advance Enter ‘1’ (‘Yes’) if there is advance ruling issued in relation to the - -
Ruling declaration in this return form, and also complete items F9b and F9c.
Enter ‘2’ (‘No’) if the advance ruling applied for, is not / has not yet
been issued.
F9b Compliance Fill in this item only if F9a = ‘1’ (‘Yes’). - -
with Advance If there is compliance with the advance ruling with respect to the
Ruling
declaration in this return form, enter ‘1’ (‘Yes’) or enter ‘2’ (‘No’) if not
complied with.
F9c Material Complete this item only if F9a = ‘1’ (‘Yes’). - -

difference in Enter ‘1’ (‘Yes’) if there is material difference in the arrangement of the
arrangement
advance ruling in relation to the declaration in this return form.
If there is no material difference, enter ‘2’ (‘No’).
F10a Has Advance Enter ‘1’ (‘Yes’) if there is advance pricing arrangement issued in - -
Pricing relation to the declaration in this return form, and also complete items
Arrangement F10b and F10c.
Enter ‘2’ (‘No’) if the advance pricing arrangement applied for, is not /
has not yet been issued.
F10b Compliance Fill in this item only if F10a = ‘1’ (‘Yes’). - -

with Advance If there is compliance with the advance pricing arrangement pertaining
Pricing
to the declaration in this return form, enter ‘1’ (‘Yes’).
Arrangement
If not complied with, enter ‘2’ (‘No’).
F10c Material Complete this item only if F10a = ‘1’ (‘Yes’). - -

difference in
Enter ‘1’ (‘Yes’) if there is material difference in the arrangement of the
arrangement
advance pricing arrangement in relation to the declaration in this return form.
If there is no material difference, enter ‘2’ (‘No’).
F11 Financial Particulars of Company HK-FIC -

Fill in the financial information of the company in Working Sheet HK-FIC.
Business code Refer to Appendix G for the business code. - G

If there is more than one main business, enter the business code for
the business with the highest turnover.
23

Sheet
For dormant companies (including companies which have never or not
yet commenced operations), enter the business code as registered with
the Companies Commission of Malaysia.
Type of Specify the type of activity of the business concerned in the box - -
business provided.
activity
Sales / turnover Total gross income of the main business including accrued income. - -
Enter ‘0’ if no income.
Opening stock Opening stock of finished goods as per Trading Account. - -
Purchases Total gross purchases less discounts, returns outwards and rebate. - -
Cost of Cost of production from Manufacturing Account. - -
production
Closing stock Opening stock of finished goods as per Trading Account. - -
Cost of sales (Opening stock plus Purchases plus Cost of production) less - -
Closing stock.
Enter ‘0’ if none.
GROSS Sales / turnover less Cost of sales. - -
PROFIT / LOSS
Indicate ‘X’ in the box provided if the value is negative (loss).
Foreign Total foreign currency exchange gain as per Profit and Loss Account. - -
currency
exchange gain
Other business Total net income from other business sources. - -

income
Other income Total net income from all non-business sources. This includes the tax - -
liable portion of extraordinary income / gains and income under
subsection 4(f) of ITA 1967.
Non-taxable This item takes into account unrealised profits, capital gains and non- - -
profits taxable portion of extraordinary / gains. This excludes tax exempt
income.
EXPENDITURE: - -
Interest Total interest expense excluding hire-purchase interest and interest on - -

lease.
Professional, Total payments made as per Profit and Loss Account. - -

technical,
management
and legal fees
Technical fee Total payments made as per Profit and Loss Account. - -
payments to
non-resident
recipients
Contract Amount of contract payments claimed in the Profit and Loss Account. - -
payments This excludes contract payments classified as cost of sales.
Directors’ fee Amount of directors’ fee payment claimed in the Profit and Loss - -
Account.
24

Sheet
Salaries and This includes bonuses, allowances, overtime pay and leave pay as per - -
wages Profit and Loss Account.
Cost of Total cost as per Profit and Loss Account. - -

Employee
Stock Options
Royalties Gross amount before deduction of withholding tax. - -

Rental / lease Total paid for rental of premises, land, motor vehicles, equipment, - -
other rental and leases claimed in the Profit and Loss Account.
Maintenance - -
and repairs
Research and - -
development Amount claimed as per Profit and Loss Account.
Promotion and - -
advertisement
Travelling and - -
accommodation
Foreign Total foreign currency exchange loss as per Profit and Loss Account. - -
currency
exchange loss
Input tax not This refers to the amount of input tax verified by the Royal Malaysian - -
claimable from Customs Department (RMCD) after audit as not claimable. This
the Royal amount of input tax verified as not claimable can be claimed as an
Malaysian
allowable expense under the ITA 1967.
Customs
Department Enter the amount of input tax or part thereof in respect of the
expenditure for the current year of assessment.
Subsection 91(6) of ITA 1967
Other Total of all expenses claimed in the Profit and Loss Account other than - -
expenditure those stated above.
TOTAL Total expenses as mentioned above (from Interest to Other
EXPENDITUE expenditure).
NET PROFIT / Net profit or loss as per Profit and Loss Account. - -
LOSS Indicate ‘X’ if the value is negative.
Non-allowable Total expenses NOT allowed in the computation of income tax under - -
expenses existing tax regulations and tax treatment.
FIXED ASSETS: - -
Motor vehicles Net book value as per Balance Sheet. - -
Plant and - -
machinery
Land and Net book value as per Balance Sheet. - -

buildings
Other fixed - -
assets
TOTAL FIXED The sum of all the fixed assets as mentioned above (from Motor - -
ASSETS vehicles to Other fixed assets).
25

Sheet
Total cost of Only the total cost of fixed assets acquired in the basis period is taken - -
fixed assets into account in this item. If the fixed asset is acquired through hire-
acquired in the purchase or finance lease, state the principal amount paid only.
basis period
Investments Cost of investments and fixed deposits. - -
CURRENT ASSETS:
Trade debtors Trade debtors as per Balance Sheet. - -
Sundry Other debtors as per Balance Sheet but does not include loans to - -
debtors directors.
Stock Closing stock including raw materials, work-in-progress and finished - -
goods as per Balance Sheet.
Loans to - -
directors
Cash in hand Amount as per Balance Sheet. - -
and
cash at bank
Other current Current assets other than as mentioned above. - -
assets
TOTAL Total of current assets as mentioned above (from Trade debtors to - -
CURRENT Other current assets).
ASSETS
TOTAL ASSETS Total Fixed Assets plus Investments plus Total Current Assets. - -
LIABILITIES AND OWNERS’ EQUITY - -
CURRENT LIABILITIES: - -
Loans and Short-term such as bank overdrafts, banker’s acceptance, trust - -

overdrafts receipts and so forth.
Trade creditors Total amount from the purchase of merchandise and and receipt of - -
services.
Sundry Creditors other than Trade Creditors and Loans from directors. - -
creditors
Loans from Balance as per Balance Sheet. - -
directors
Other current Current liabilities other than as mentioned above. - -
liabilities
TOTAL The total amount of all current liabilities as mentioned above (from - -
CURRENT Loans and overdrafts to Other current liabilities).
LIABILITIES
Long-term Long-term loans such as term loans, debentures, bonds and others as - -
liabilities per Balance Sheet.
TOTAL Total Current Liabilities plus Long-term liabilities. - -
LIABILITIES
SHAREHOLDERS’ EQUITY: - -
Paid-up capital Paid issued capital. -
Profit and loss Balance in the Profit and Loss Appropriation Account including - -
appropriation retained profits as per Balance Sheet.
account
26

Sheet
Reserve This includes all reserve accounts except retained profits - -

account
TOTAL EQUITY Sum of Paid-up capital to Reserve account. - -
TOTAL Total Liabilities plus Total Equity. - -

LIABILITIES
AND EQUITY
F12 Has subsidiary Labuan entities specified in the Schedule to section 2B of the Labuan - -
company(ies) Business Activity Tax Act 1990 are:
or related
company(ies) i) Labuan company (Labuan Companies Act 1990);
in the Federal ii) Labuan foundation (Labuan Foundations Act 2010);
Territory of iii) Labuan Islamic foundation (Labuan Islamic Financial Services
Labuan and Securities Act 2010);
iv) Labuan Islamic partnership (Labuan Islamic Financial Services
and Securities Act 2010);
v) Labuan limited partnership (Labuan Limited Partnerships and
Limited Liability Partnerships Act 2010);
vi) Labuan limited liability partnership (Labuan Limited Partnership
and Limited Liability Partnerships Act 2010);
vii) Labuan Islamic trust (Labuan Islamic Financial Services and
Securities Act 2010);
viii) Labuan trust (Labuan Trusts Act 1996);
ix) Malaysian Islamic bank licensee (Labuan Islamic Financial
Services and Securities Act 2010);
x) Malaysian bank licensee (Labuan Financial Services and
Securities Act 2010);
xi) Any Labuan financial institution (Labuan Financial Services
Authority Act 1996); and
Any person declared by the Minister to be a Labuan entity under
subsection 2B(2) of the LBATA 1990.
Enter '1' in the box for 'Yes' if the company has a subsidiary or related
company in the Federal Territory of Labuan; and also complete the
information as required in the attachment provided.
Enter '2' in the box for 'No' if there is no subsidiary or related company
in the Federal Territory of Labuan, or not relevant.
27
PART G: OTHER PARTICULARS

Sheet
G1 Chargeable Enter the type of income, year of assessment and amount in the boxes HK-J -
income of provided.
preceding year
not declared Working Sheet HK-J can be used as a guide for record-keeping
(if any) purposes. The relevant tax computation should be kept for LHDNM's
revision purposes, if required.
G2 Made payments Enter '1' in the box for 'Yes' if the company made payments in the HK-M -
in the basis basis period which are subject to withholding tax under sections 107A,
period which 109, 109A, 109B, 109E, 109F and 109G.
are subject to
withholding tax Enter '2' in the box for 'No' if not relevant.
under sections Working Sheet HK-M can be used as a guide for record-keeping.
107A, 109,
109A, 109B, Withholding tax under section 107A
109E, 109F
and 109G Amount paid to the non-resident contractor for services under the
contract.
Withholding tax rate:

:
10% on the gross amount [paragraph 107A(1)(a)]
Add
3% on the gross amount [paragraph 107A(1)(b)]
(Regulations and procedures regarding its remittance to the Collections
Unit / Branch of LHDNM has to be complied).
Withholding tax under section 109
Interest or royalties paid to a non-resident.
Tax rate as in Part II Schedule 1 of ITA 1967

Interest - 15% on the gross amount
Royalties - 10% on the gross amount
except if a different rate is stipulated in the Double Taxation Agreement
(Refer to Appendix F).
Withholding tax under section 109A

Payments made to public entertainers for services rendered in
Malaysia.
The tax rate stipulated in Part II Schedule 1 of ITA 1967 is 15% on the
gross amount.
Withholding tax under section 109B

Special classes of payment under section 4A of ITA 1967 made to
non-resident persons.
The tax rate stipulated in Part V Schedule 1 of ITA 1967 is 10% on the
gross amount except if a different rate is stipulated in the Double
Taxation Agreement (Refer to Appendix F).
Withholding tax under section 109E
Payments made to the following participants according to the tax rates
as in Part Part XI Schedule 1 of ITA 1967:
 8% on the gross amount of income distributed / credited to a
participant other than a participant which is a resident company.
 25% on the gross amount of income distributed / credited to a
participant which is a non-resident company.
28

Sheet
Withholding tax under section 109F
Payments made to non-resident persons.
Tax rate as in Part XIII Schedule 1 of ITA 1967 is 10% on the gross
amount of gains or profits falling under paragraph 4(f) which is derived
from Malaysia.
Withholding tax under section 109G
Contribution withdrawn by an individual (contributor) from a Private
Retirement Scheme before reaching the age of 55 years.
Tax rate as in Part XVI Schedule 1 of ITA 1967 is 8% on the amount of

contribution withdrawn.
G3a Disposal of Refers to chargeable asset under the Real Property Gains Tax Act - -
asset under the 1976.
Real Property
Gains Tax Act Enter ‘1’ in the box for ‘Yes’ if there is disposal of asset, and also
1976 complete item G3b.
Enter ‘2’ for ‘No’ if not applicable.
G3b Disposal Enter ‘1’ in the box for ‘Yes’ if the disposal has been declared to LHDNM - -
declared to or ‘2’ if not. If not yet declared, contact the LHDNM branch which
LHDNM handles the income tax file of the disposer. Further details are available
from the LHDNM Official Portal, http://www.hasil.gov.my.
G4a Carry on Enter ‘1’ in the box for ‘Yes’ if the company sells any goods or renders - -
e-Commerce any service online.
If ‘Yes’, also complete item G4b.
If in deriving its income, the company uses internet for:
(i) receiving orders for goods or services.
Example:
The company receives orders via e-mail, website or social media,
and not by conventional post, telephone or facsimile.
(ii) Receiving payment in respect of goods or services.
Example:
The company receives digital cash payment from credit card or
charge card via e-mail or website, and not by conventional post,
telephone or facsimile.
(iii) Delivering goods or services.
Example:
The company:-
- uses e-mail, internet or file transfer protocol to deliver digitized
music, articles or software instead of the conventional method
of delivering software on disk.
- uses both e-mail and website to offer its advice and receives
payment for the advice.
- advertises the goods or services of other entities on internet for
a fee.
- hosts the website(s).
- renders service in providing access to internet.
Enter ‘2’ if the company does not carry on any e-Commerce business,
or not relevant.
G4b Website / blog Website / blog address (if any). - -

address
29

Sheet
G5a Subject to Any constituent entity of a MNE group subject to subparagraph 6(1) or - -
Notification of subparagraph 6(2) of the Income Tax (Country-by-Country Reporting)
Country-by-Country Rules 2016 and the Income Tax (Country-by-Country Reporting)
Reporting (CbCR)
(Amendment) Rules 2017 (referred as the CbCR Rules) shall inform
the reporting entity's identity and resident taxation of the reporting
entity on or before the last day of the financial reporting year to the
Director General in writing.
The constituent entity that is subject to the CbCR Rules needs to fill in
either:
 ‘1’ (‘Yes’) as a reporting entity ;
 ‘2’ (‘Yes’) as a non-reporting entity; or
 ‘3’ (‘No’) if NOT is subject to CbCR Method or not relevant
If G5a = ‘1’ (‘Yes’) or ‘2’ (‘Yes’), also complete item G5b.
Non-reporting entity refers to a multinational corporation group of
multinational corporations resident in Malaysia or a permanent
establishment in Malaysia which is not a reporting entity under
subparagraph 6(2) of the CbCR Rules.
References:
 Income Tax (Country-by-Country Reporting) Rules 2016 and the
Income Tax (Country-by-Country Reporting) (Amendment) Rules
2017
 Laws and regulations and guidelines related to CbCR reporting at
the LHDNM Official Portal:
http://www.hasil.gov.my > International
G5b Notification filed Fill in this item only if G5a = ‘1’ (‘Yes’) or ‘2’ (‘Yes’). - -
as a reporting Enter '1' ('Yes') if notification as a reporting entity / non- reporting entity
entity /
has been submitted to LHDNM.
non-reporting
entity Enter '2' ('No') if the notification is not / not yet submitted or not
applicable.
If G5b = '1' ('Yes'), also complete item G5c.
G5c Notification filed Fill in this item only if G5b = ‘1’ (‘Yes’).
on or before the
Enter '1' ('Yes') if the notification has been submitted on or before the
last day of the
reporting financial last day of the reporting financial year to LHDNM.
year Enter '2' ('No') if not / have not submitted the notification after the last
day of the reporting financial year to LHDNM.
PART H: PARTICULARS OF AUDITOR

Sheet
H1 Name of firm Name of the audit firm which audits the company’s accounts. - -
H2 Address of firm Correspondence address of the audit firm. - -
H3 Telephone no. Telephone number of the audit firm / handphone number of the - -
auditor.
30
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON

PART J:
WHO COMPLETES THIS RETURN FORM

Sheet
J1 Name of firm Name of the tax agent’s firm responsible for filling out this company - -
return form.
J2 Address of firm Correspondence address of the tax agent’s firm. - -
J3 Business Business registration number of the tax agent’s firm as registered. - -

registration no.
J4 Tax agent’s To be filled by a tax agent who has been given approval pursuant to - -
approval no. the provision of paragraphs 153(3)(b) and 153(3)(c) of ITA 1967.
J5 e-Mail E-mail address of the tax agent. - -
J6 Telephone no. Telephone number of the tax agent’s firm / handphone number of the - -
tax agent.
J7 Signature Signature of the person who prepared this Company Return Company - -
Form.
31
Part II – Appendices and Working Sheets
1. APPENDICES
Introduction
These appendices are provided to enable companies to compute adjusted business income from the audited Profit and Loss
Accounts, and Balance Sheets. Refer to legal provisions listed in item 1.2 as a guide when making adjustments. These
appendices are provided to assist companies in ascertaining the adjusted business income in a structured manner.
The Appendices provided are as follows:
Appendix Aplication
A1 Computation of adjusted income for business
Computation of adjusted income for life insurance business in relation to:

A2 a) Life fund
b) Shareholders’ fund
Computation of adjusted income for takaful business in relation to:
A2A a) Family takaful fund
b) Takaful operator’s fund
A3 Computation of adjusted income for general insurance business
A3A Computation of adjusted income for general takaful business
A4 Combined with Appendix A2A
B1 Deleted
B2 Tax deduction under section 110 of ITA 1967 in respect of income other than dividends
B3 Claim for section 132 tax relief on income from countries with Avoidance of Double Taxation Agreement
B4 Claim for section 133 tax relief on income from countries without Avoidance of Double Taxation Agreement
B5 Particulars of properties / assets and total rental
C List of foreign currency exchange rates (yearly average)
D List of claim codes for the type of expenditure allowed as deduction, tax exempt income and incentives.
E List of country codes
List of countries with Avoidance of Double Taxation Agreement with Malaysia and withholding tax rates on
F
payments to non-residents
G List of business codes
H List of Public Rulings
I List of guidelines and application forms for claim on tax incentives
32
Separation of Income by Source
Business income must be separated according to source under the provision of section 5 Income Tax Act (ITA)
1967.
If a company carries on one business only, it shall be identified as ‘business 1’. Other subsequent businesses
(if any) shall be identified as ‘business 2’ and so forth. These business identifications must be used when
declaring income in the Company Return Form.
If the Act requires a separation of income by source, each separation is deemed one separate business source
and the above method of business identification must be complied.
Example:
Insurance and takaful industry – 10 sources of income
Insurance business
(i) Income from life fund
(ii) Income from shareholders’ fund
(iii) Income from life re-insurance
(iv) Income from general insurance
(v) Income from re-insurance
Takaful business
(i) Income from family takaful fund
(ii) Income from takaful operator’s fund
(iii) Income from family re-takaful
(iv) Income from takaful am
(v) Income from re-takaful
Pioneer company – 2 sources of income
(i) Income from promoted activity / product

(ii) Income from non-promoted activity / product
Company which has been granted Investment Tax Allowance incentive – 2 sources of income
(i) Income from promoted activity / product

(ii) Income from non-promoted activity / product
Operational Headquarters Company – 2 sources of income
(i) Income from the provision of qualifying services

(ii) Income from the provision of services in Malaysia and other businesses
Foreign Fund Management Company – 2 sources of income
(i) Income from foreign fund management

(ii) Income from local fund management
Leasing company – 2 sources of income
(i) Income from leasing business

(ii) Income from hire-purchase business and others
(Refer to the 1986 Leasing Regulations issued by LHDNM)
33
1.1 APPENDIX A1- Computation of Adjusted Income for Business
This Appendix is provided to enable companies other than companies in the insurance and takaful business to compute adjusted
income from audited Profit and Loss Accounts, and Balance Sheets.
Use one appendix for each business source.
Extract the required information from audited accounts for transfer to this Appendix.
Item Subject Explanation
A BALANCE AS PER Transfer the balance from Profit and Loss Account to this item. Enter the amount of
PROFIT AND LOSS profit under the (+) column and the amount of loss under the (-) column.
ACCOUNT
SEPARATION OF Examine the Profit and Loss Account. Extract any non-business income reported in
INCOME BY CLASS the Profit and Loss Account. Enter each class of income in the boxes as provided.
B TOTAL NON- Sum of all income from dividends, rents, royalties, interest and section 4A income.
BUSINESS INCOME
C TOTAL BUSINESS A minus B
INCOME
D ADJUSTMENT OF Examine and extract non-allowable losses from the Profit and Loss Account. State the
BUSINESS INCOME type of loss and enter the amount.
(1. ADD)
Example:
Loss on disposal of motor vehicle WAS 5530 RM4,000
Loss on disposal of cutter RM3,000
ADJUSTMENT OF Examine and extract profits which are not taxable as business income from the Profit
BUSINESS INCOME and Loss Account. State the type of profit and enter the amount.
(4. LESS)
Example:
Profit on disposal of motor vehicle BCQ 3327 RM10,000
Profit on disposal of sewing machine RM2,000
ADJUSTMENT OF Examine and identify ‘gross income’ (if any) entered in the Balance Sheet but not
BUSINESS INCOME included in the Profit and Loss Account. Refer to paragraph 1.2.1 for legal provisions
(5. ADD)
on ‘gross business income’.
State the type of income and enter the amount.
Example:
Indemnity RM100,000
TOTAL D3 minus D4 plus D5.
E ADJUSTMENT OF Compute the restriction on expenses according to LHDNM guidelines and enter the
BUSINESS amount.
EXPENDITURE
(1. ADD) Non-allowable expenses / charges – according to subsection 39(1) and other
sections.
34
Make adjustments for non-allowable expenses according to income tax legal

provisions. Use paragraph 1.2.3 as a guide. State the type of expenditure and enter
the amount.
Example:
Entertainment RM10,000
Income tax penalty RM1,000
ADJUSTMENT OF Examine and identify expenses allowed under the legislation entered in the Balance
BUSINESS Sheet but not included in the Profit and Loss Account. Refer to paragraph 1.2.2 as a
EXPENDITURE guide. State the type of expenditure and enter the amount.
(2. LESS)
Example:
Director’s fees RM20,000
Other expenses / incentive claim

Enter the claim for expenses / incentives under this item. Refer to Appendix D to
determine the type of claim and enter the amount.
Example:
Remuneration of disabled employee RM12,000
Approved training RM50,000
TOTAL E1 minus E2.
F ADJUSTED Compute the adjusted profit by subtracting and adding C, D6 and E3.
INCOME / (LOSS)
Positive value (+) : Adjusted Income
Negative value (-) : Adjusted Loss
35
1.2 LIST OF LEGAL PROVISIONS ON TAXABLE INCOME AND ALLOWABLE EXPENSES

FOR BUSINESS
1.2.1 Gross Business Income
Legislation Subject
12 Gross business income derived from Malaysia.
22(2)(a)(i) Sums receivable or deemed to have been received by way of insurance, indemnity, recoupment,
recovery, reimbursement or otherwise in respect of outgoings and expenses deductible in ascertaining
the adjusted income from that source.
22(2)(a)(ii) Sums receivable or deemed to have been received under a contract of indemnity.
22(2)(b) Compensation for loss of income from that source.
24(1) Debt owing arising in respect of business in or before the relevant period shall be treated as gross income
from business.
24(1)(b) & (c) Debt owing arising in respect of:
- any services rendered or to be rendered; or
- the use or enjoyment of any property dealt or to be dealt with.
24(1A) Any sum received in respect any services to be rendered or the use or enjoyment of any property to be
dealt, the sum shall be treated as the gross income notwithstanding that no debt is owing in respect of
such services or such use or enjoyment.
24(2) Market value of the stock in trade for personal use.
30(1)(a) Recovered bad debts.
30(1)(b) Specific provision for doubtful debts no longer required.
30(2)(a)/(b) Refund on account of payroll tax / turnover tax.
30(3) Recovered expenditure within the meaning of Schedule 2.
30(4) Debt released under subsection 33(1) [including paragraphs 33(1)(a), (b) or (c)]; or Schedule 3.
- Income other than the above.
1.2.2 Allowable Expenses
Legislation Subject
33(1) Outgoings and expenses incurred in the production of gross income.
33(1)(a) Interest upon any money borrowed and employed in the production of gross income or laid out on assets
used or held for the production of gross income, is subject to restriction under subsection 33(2).
33(1)(b) Rent payable in respect of any land or building or part thereof occupied for the purpose of producing
gross income.
33(1)(c) Expenses incurred for the repair of premises, plant, machinery or fixtures.
Other expenses include:
(i) Renewal, repair or alteration of any implement, utensil or article so employed but do not qualify for
capital allowance claim
(ii) Expenses incurred on any means of conveyance.
34(6)(a) / (b) Payroll tax / turnover tax paid.
36
Legislation Subject
34(6)(c) Capital expenditure equivalent to the amount as may be allowed pursuant to Schedule 2.
34(6)(d) Replanting expenses (in respect of gross income derived from the working of a farm relating to cultivation
of crops).
34(6)(e) Equipment for disabled employees; or expenditure on the alteration or renovation of premises for the
benefit of disabled employees.
34(6)(f) Translation or publication of cultural, literary, professional, scientific or technical books approved by the
Dewan Bahasa dan Pustaka into the national language.
34(6)(g) Expenditure on the provision of library facilities for the public and contributions to public libraries, school
libraries and higher educational institutions, limited to RM100,000.
34(6)(h) Expenditure on the provision of services, public amenities and contributions to a charity or community
project pertaining to education, health, housing, conservation or preservation of environment,
enhancement of income of the poor, infrastructure and information and communication technology,
approved by the Minister.
Where a deduction has been made under this paragraph, no further deduction of the same amount shall
be allowed under subsection 44(6).
34(6)(ha) Expenditure incurred by a company on the provision of infrastructure in relation to its business which is
available for public use, subject to the prior approval of the Minister.
Where a deduction has been made under this paragraph, no further deduction of the same amount shall
be allowed under subsection 44(6).
34(6)(i) Expenditure (not capital expenditure) for the preparation and maintenance of child care centers for the
benefit of their own employees.
34(6)(j) Expenditure incurred to establish or manage cultural groups or musicals approved by the Minister.
34(6)(k) Expenditure incurred in sponsoring any approved local and foreign arts, cultural or heritage activity:
- not exceeding RM300,000 for sponsoring foreign arts, cultural or heritage activity
- not exceeding RM700,000 in aggregate.
34(6)(l) Expenditure incurred by a company on the provision of scholarship to a student receiving full-time
instruction leading to an award of diploma / degree (including Masters / Doctorate).
34(6)(m) Expenditure (not capital expenditure) incurred by a company in obtaining accreditation for a laboratory
or as a certification body.
34(6)(ma) Expenditure (not capital expenditure) incurred by a company for the purpose of obtaining certification for
recognized quality systems and standards, and halal certification.
34(6)(n) Expenditure for the purpose of providing practical training in Malaysia in relation to the business, to a
resident non-employee.
34(6)(o) Expenditure incurred by a company for participating in international standardization activities approved
by the Department of Standards Malaysia.
- Expenditure other than the above.
37
1.2.3 Non-allowable Expenses
Legislation Subject
33(2) Interest not deductible against business income
34(4) Contribution to an approved scheme in excess of 19% of the employee’s remuneration
39(1)(a) Any form of private or domestic expenses
39(1)(b) Any disbursements or expenses not being money wholly and exclusively laid out or expended for the
purpose of producing the gross income
Example:
 Expenses incurred in the printing and distribution of annual reports and costs of holding annual
general meetings and extraordinary meetings
 Stock exchange listing expenses
 Pre-commencement or cessation of business expenses
 Legal expenses in connection with the acquisition of assets or private matters
 Donations
 Fines for violation of law including fines and expenses relating to income tax appeals
 Gifts (except for own employees)
 Club membership (entrance) fees and private club membership subscriptions
 Payment for loan and agency agreements
 Purchase of assets and similar expenses
 Other expenses
39(1)(c) Any capital withdrawn or any sum employed or intended to be employed as capital
39(1)(d) Payment to any unapproved provident fund
39(1)(e) (i) Qualifying mining expenditure (Schedule 2)

(ii) Qualifying agriculture / forest expenditure (Schedule 3)
(iii) Qualifying prospecting expenditure (Schedule 4)
39(1)(f) Interest or royalty paid to non-residents without complying with section 109
39(1)(g) Payment made otherwise than to a State Government for licence or permit to extract timber
39(1)(i) Contract payment made without complying with section 107A
39(1)(j) Payment made to non-residents without complying with section 109B
39(1)(k) Payment exceeding RM100,000 for rental of non-commercial motor vehicle
39(1)(l) Entertainment
39(1)(m) Expenditure incurred on leave passage for employee within or outside Malaysia
- All types of provision (including general provision for doubtful debts) other than specific provision for
doubtful debts
- Expenditure relating to changes in the authorised capital and paid-up capital
- Professional fees related to the acquisition of fixed assets or investments
- Renovations and improvements to buildings
- Expenditure other than the above
38
1.3 REMINDER
Please take note of the following requirements when computing any adjustment. Documents, records and other
written evidence must be properly kept as the onus-of-proof is on the individual who makes the claim / adjustment.
Any claim/adjustment not supported by sufficient documentation shall be disallowed in the event of a tax audit and
penalty may be imposed.
The following are the required information and documents which must be made available and retained with any
adjustment and tax computation.
1.3.1 Adjustment of income and expenses

Adjustments must be supported by:
 An analysis of income and expenditure
 Subsidiary accounts
 Receipts/ Invoices
1.3.2 Contract / Subcontract payments, commission and rents and other contract payments for services to residents
 Name, address, identity card number and amount paid in respect of each recipient
 Type of contract/commission / service
 Type of asset leased
 Copy of relevant agreement/documents
1.3.3 Contract payments to non-residents (receipts by non-resident contractors - section 107A applies):
 Name, type, location and duration of project
 Value of the whole contract and value of the service portion of the contract carried out in Malaysia
 Contract payments and payments for the service portion of the contract in the current year of assessment
 Name, address, tax reference number and passport number of the foreign contractor
 Copy of relevant agreement / documents
1.3.4 Payment of management fees to residents:

 Name, address, identity card number and amount paid
 Relationship with the recipient, if any
 Basis of payment
 Service agreement or other relevant documents
1.3.5 Payment of professional, technical or management fees and rents to non-residents (section 4A income):
a) Payment of professional, technical or management fees

 Type of services rendered
 Name, address, tax reference number and passport number of the foreign contractor; and total amount paid
 Furnish reasons if the whole or part of the payment is not considered as a section 4A income and keep a copy
of the agreement for future examination
 Proof of withholding tax paid
39
b) Payments for rental of movable properties

 Type of movable property
 Name, address, tax reference number and passport number of the foreign contractor; and total amount paid
 If the payment is not subjected to withholding tax, retain the relevant supporting documents
 Proof of withholding tax paid
 Copy of rental agreement / other relevant documents
1.3.6 Expenses charged or allocated by parent company to subsidiary or headquarters to branch in Malaysia
a) Charge or allocation of specific expenses

 Analysis of expenditure
 Type of expenses charged or allocated
 Basis of computation of the charge or allocation
 Benefit derived by company or branch from the charge or allocation
 Function carried out by the parent company
b) Charge or allocation of management or common expenses

 Analysis of expenditure
 Type of expenditure
 Benefit derived from such expenditure
 Function carried out by the parent company
1.3.7 Overseas trips

 Name, designation and scope of duty of the employee concerned
 Dates, destinations and purpose of trips
 Analysis of expenditure indicating the portion of private expenses
1.3.8 Housing Developers

 Name, address and location of project
 Approved layout plan
 Date of commencement and completion for each phase of the project
 Cost of land and value of each phase of the project
 Development cost analysis for each phase on cumulative basis for each year of assessment
 Computation of profit or loss based on the method as prescribed in Public Ruling No. 1/2009 (Property
Development), Public Ruling No. 2/2009 (Construction Contracts) and Public Ruling No. 12/2013 (Rescuing
Contractor and Developer).
1.3.9 Transfer pricing

A person who enters into a controlled transaction shall prepare a contemporaneous transfer pricing documentation
which includes records and documents that provide a description of the following matters:-
 Organizational structure including an organization chart covering persons involved in a control transaction
 Nature of the business or industry and market conditions
 Controlled transactions
40
 Assumptions regarding factors that influenced the setting of prices or pricing policies and business strategies that
influenced the determination of transfer prices
 Comparability, functional and risk analyses
 Selection of the transfer pricing method
 Application of the transfer pricing method
 Background documents that provide for or were referred to in developing the transfer pricing analysis
 Index to documents
 Any other information, data or document considered relevant in the determination of an arm’s length price
1.3.10 Leasing
 Copy of leasing agreement / other relevant documents
 Details / Specification of assets leased
1.3.11 Non-resident company carrying out a contractual project in Malaysia

 Name and duration of project
 Agreements related to the project
 List of sub-contracts
 Mode of payment
1.3.12 Investment holding

 Information pertaining to the type of services rendered
 List of companies within the group
 Mode of payment
 Refer to Public Ruling No. 10/2015 (Investment Holding Company)
1.3.13 Reinvestment allowance (RA)

 RA form which has been completed
 supporting documents of assets acquired
 Flow chart of production process
 Refer to Public Ruling No. 6/2012 (Reinvestment Allowance)
1.3.14 Public Rulings, Government Gazette and Guidelines:

 Public Rulings
Reference: Lembaga Hasil Dalam Negeri Malaysia (LHDNM) Official Portal
Home Page > Legislation > Public Rulings
 Technical Guidelines
Reference: LHDNM Official Portal
Home Page > Legislation > Technical Guidelines
 Operational Guidelines
Reference: LHDNM Official Portal
Home Page > Legislation > Operational Guidelines
41
2. APPENDIX A2: COMPUTATION OF ADJUSTED INCOME FOR LIFE INSURANCE BUSINESS
This Appendix is provided to enable companies in the life insurance business to compute adjusted income from audited
Profit and Loss Accounts, Balance Sheets as well as the Director General of Insurance’s Accounts (DGI Accounts). Use
this Appendix to compute the adjusted income from life fund and shareholders’ fund. The following has to be observed
before filling out this Appendix:
2.1 Separation of income by source

Refer to paragraph 60(2)(c) regarding the need to keep separate accounts for life fund and shareholders’ fund.
2.2 Usage of business identity

(business 1, 2, 3, 4 and 5)
Refer to the explanatory notes regarding business identity on page 33.
Use business 1 for life fund.
Use business 2 for shareholders’ fund.
Part A2(a): Computation of Adjusted Income for Life Insurance Business In Relation To Life Fund
2.3 Usageof Part A2(a) Appendix A2

A Gross investment Enter the gross income from dividends, interest and rents in the relevant boxes
income according to the stipulated division by fund.
B Gross proceeds from Enter the gross receipt according to the stipulated division by fund.
the realization of
investments or rights
C Total gross income Total of A and B.
D Cost of acquiring and This item refers to those investments or rights in connection with item B.
realizing those
investments or rights in
connection with item B
E Adjusted income / C minus D
(Adjusted loss)
Part A2(b): Computation of Adjusted Income for Life Insurance Business In Relation To
Shareholders’ Fund
2.4 Usageof Part A2(b) Appendix A2

the realization of
C Total Total of A and B.
D Actuarial surplus Amount from the Director General of Insurance’s Accounts (DGI Accounts).
transferred to
shareholders’ fund
42
E Total gross income C plus D
F Cost of acquiring and This item refers to those investments or rights in connection with item B.
realizing those
G Total E minus F
H Actuarial deficit Fill in if relevant

transferred to life fund
(if relevant)
I Adjusted income / G minus H
(Adjusted loss)
3. APPENDIX A2A: COMPUTATION OF ADJUSTED INCOME FOR TAKAFUL BUSINESS
This Appendix is provided to enable companies in the family takaful business to compute adjusted income from audited
Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts (DGT Accounts). Use this
Appendix to compute the adjusted income from the family takaful fund. The following has to be observed before filling out
this Appendix:
Refer to paragraph 60AA(2)(c) on the need to keep separate accounts for family takaful fund and shareholders’ fund.

Use business 1 for family takaful fund.
Use business 2 for takaful operator’s fund.
Part A2A(a): Computation of Adjusted Income for Ta kaful Bus iness In Re lation To
Takaful Family Fund
3.3 Usage of Part A2A(a) Appendix A2 A

the realization of
C Total Total of A and B.
D Cost of acquiring and This item refers to those investments or rights in item B.
realizing those
E Share of profits Amount from Director General of Takaful Accounts (DGT Accounts).
distributed / credited to
the participant
43
F Share of profits Amount from Director General of Takaful Accounts (DGT Accounts).
distributed / credited to
the takaful operator’s
fund
G Total D plus E plus F
H Adjusted income / For adjusted income – C minus G

(Adjusted loss)
For adjusted loss – G minus C
Part A2A(b): Computation of Ad justed Income for Ta kaful Business In Re lation To

Takaful Operato r’s F und
This Appendix is provided to enable companies in the takaful business to compute the takaful operator’s fund
from audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts
(DGT Accounts).
4. APPENDIX A3:COMPUTATION OF ADJUSTED INCOME FOR GENERAL INSURANCE BUSINESS
This Appendix is provided to enable companies in the general insurance business to compute adjusted income from
audited Profit and Loss Accounts, Balance Sheets as well as the Director General of Insurance’s accounts (DGI Accounts).
For companies which carry on composite insurance business (life insurance and general insurance), use Appendix A2 and
Appendix A3. The following has to be observed before filling out this Appendix:

Refer to paragraphs 60(2)(a) and 60(2)(b) regarding the need to keep separate accounts for business in life re-
insurance, general insurance and re-insurance.

Use business 1 for life re-insurance
Use business 2 for general insurance
Use business 3 for re-insurance
Use business 4 for life re-insurance
4.3 Business identity for composite insurance business

Use the following business identity:
Business 1 - income from life fund
Business 2 - income from shareholders’ fund
Business 3 - life re-insurance
Business 4 - general insurance
Business 5 - re-insurance
4.4 Usage of Appendix A3
Explanation is not provided as the information can be extracted from the audited accounts and DGI Accounts.
44
5. APPENDIX A3A: COMPUTATION OF ADJUSTED INCOME FOR GENERAL TAKAFUL BUSINESS
This Appendix is provided to enable companies in the general takaful business to compute adjusted income from audited
Profit and Loss Accounts, Balance Sheets as well as the Director General of Takaful Accounts (DGT Accounts). For
companies which carry on composite takaful business (family takaful and general takaful), use Appendix A2A and
Appendix A3A. The following has to be observed before filling out this Appendix:
Refer to paragraphs 60AA(2)(a) and 60AA(2)(b) the need to keep separate accounts for business in family re-takaful,
general takaful and re-takaful.


Use business 1 for family re-takaful
Use business 2 for general takaful
Use business 3 for re-takaful
5.3 Business identity for composite takaful business
Use the following business identity:

Business 1 - income from family takaful fund
Business 2 - income from takaful operator’s fund
Business 3 - family re-takaful
Business 4 - general takaful
Business 5 - re-takaful
5.4 Usage of Appendix A3A
Explanation is not provided as the information can be extracted from the audited accounts and DGT Accounts.
45
6. OTHER APPENDICES
Appendix Explanation
B1 Deleted
B2 Tax deduction under section 110 of ITA 1967 in respect of income other than dividends
B3 Claim for section 132 tax relief

- Income from countries with Avoidance of Double Taxation Agreement with Malaysia
B4 Claim for section 133 tax relief

- Income from countries without Avoidance of Double Taxation Agreement with Malaysia
B5 Particulars of properties / assets and total rental
C Foreign currency exchange rates (yearly average)

Commencing from the Year of Assessment 2018, please refer to the Foreign Exchange Rate Schedule at
the Lembaga Hasil Dalam Negeri Malaysia (LHDNM) Official Portal:
http://www.hasil.gov.my > Home Page > International > Foreign Exchange Rate or
http://www.anm.gov.my/index.php/pertukaran-mata-wang-asing.
The mentioned schedule uses the schedule provided by the Accountant General’s Department of Malaysia
(AGD) which is based on the Central Bank of Malaysia’s foreign exchange rate. This schedule is only a
general guide which is subject to changes made by BNM.
D List of claims codes by the following categories:
 Appendix D1 - Special Deduction and Other Claims, Further Deduction and Double Deduction
 Appendix D2 - Income exempt under paragraph 127(3)(b) of the Income Tax Act 1967
 Appendix D4 - Incentives under the Income Tax Act 1967 / Promotion Of Investment Act 1986
other than the incentives in items D1, D2 and D3
E Country codes
F List of countries which have Avoidance of Double Taxation Agreement with Malaysia
 Refer to this Appendix to determine the tax rate for income from interest, royalties and fees for technical
services.
 Witholding tax rates in accordance with the Avoidance of Double Taxation Agreement (DTA) can be
accessed at the LHDNM Official Portal via the following link:
http://www.hasil.gov.my > Home Page > International > Double Taxation Agreement > Double Taxation
Agreement Rates
 Check the list of countries in this Appendix to determine the eligibility to claim section 132 tax relief
G Business codes
H List of Public Rulings

Public Ruling can be accessed at the LHDNM Official Portal via the following link:
http://www.hasil.gov.my > Home Page > Legistation > Public Rulings
I List of guidelines and application forms for incentive claim

Technical Guidelines can be accessed at the LHDNM Official Portal via the following link:
http://www.hasil.gov.my > Home Page > Legistation > Technical Guidelines
J Deleted
46
7. WORKING SHEETS
Working sheets are provided to assist in ascertaining the statutory income, adjusted loss, adjusted balance of incentives,
adjusted balance of capital allowance and other important information.
The types of working sheets are listed below:-
Working Sheet Explanation
HK-PC1 Computation of statutory income for business

This working sheet is meant for businesses which have not been granted any tax incentive other than
special deductions, further deductions and double deductions.
HK-PC1A Computation of statutory income for partnership
HK-PC2 Computation of statutory income for pioneer business

- section 5 to section 25 of the Promotion of Investments Act 1986
HK-PC3 Computation of statutory income for approved service project

- paragraph 127(3)(b) and subsection 127(3 A) of the Income Tax Act 1967
HK-PC4 Computation of statutory income for a company which has been granted Investment Tax Allowance (ITA)
incentive
- section 26 to section 31 of the Promotion of Investments Act 1986
HK-PC5 Computation of statutory income for a company which has been granted Schedule 7 A, Schedule 7B and
Infrastructure Allowance incentive
- section 133A and Schedule 7A of the Income Tax Act 1967
- section 133A and Schedule 7B of the Income Tax Act 1967
- section 41A and section 41B of the Promotion of Investments Act 1986
HK-PC6 Computation of statutory income for Operational Headquarters Company in relation to the provision of
services in Malaysia
- Income Tax (Exemption) (No. 40) Order 2005 [P.U. (A) 307/2005]
HK-PC7 Computation of statutory income for shipping business carried on by a resident company
- section 54A of the Income Tax Act 1967
HK-PC8 Computation of statutory income for sea and air transport business carried on by a non-resident company
HK-PC9 Computation of statutory income for takaful business
HK-PC9A Computation of statutory income for takaful business
HK-PC10 Computation of statutory income for a company entitled to claim exemption of income on increased exports
under P.U. (A) 162/2019 – manufacturing company / company engaged in agriculture
HK-PC10A Computation of statutory income for a company entitled to claim exemption of income on the value of
increased exports under P.U. (A) 161/2019
HK-PC10B - Budget 2008

Computation of statutory income for a company entitled to claim exemption of income on the value of
increased export of qualifying services
- Income Tax (Exemption) (Amendment) Order 2006 [P.U. (A) 275/2006]
47
Working Sheet Explanation
HK-PC10C Computation of statutory income for a company entitled to claim exemption of income on value of increased
export pursuant to Income Tax (Exemption) 2011 [P.U. (A) 44/2011]
- for a company carrying on activities of manufacturing motor vehicles, automobile components or parts
HK-PC10D Computation of statutory income for a company entitled to claim exemption of income on the value of
increased exports under P.U. (A) 163/2019
HK-PC11 Computation of statutory income for a company entitled to claim exemption of income on value of increased
exports - Malaysian International Trading Company
- Income Tax (Exemption) (Amendment) Order 2003 [P.U. (A) 181/2003]
HK-PC12 Computation of statutory income for a company which has been granted Industrial adjustment allowance
before 31 August 2007
- section 31A to section 31E of the Promotion of Investments Act 1986
HK-PC13 Computation of statutory income for a Regional Distribution Centre Company / International Procurement
Centre Company
HK-PC14 Pengiraan pendapatan berkanun bagi syarikat yang menjalankan perniagaan diluluskan di bawah Skim
Galakan Istimewa (Pra-pakej) – P.U (A) 112/2006
- Perintah Cukai Pendapatan (Pengecualian) (No. 11) 2006 [P.U. (A) 112/2006]
HK-PC15 Pengiraan pendapatan berkanun bagi syarikat yang menjalankan perniagaan diluluskan di bawah Skim
Galakan Istimewa (Pra-pakej) – P.U (A) 113/2006
- Perintah Cukai Pendapatan (Pengecualian) (No. 12) 2006 [P.U. (A) 113/2006]
HK-C14 Computation of statutory income - dividends
HK-C15 Computation of statutory income - interest / royalties
HK-C16 Computation of statutory income - rents
HK-E Particulars of Schedule 3 allowance
HK-F Summary of absorbed / surrendered / disregarded losses and losses carried forward
HK-F1 Adjustment of losses for business and partnership
HK-F2 Adjustment of losses for business and partnership which have been granted incentives
HK-FIC Financial particualrs of company
HK-J Income of preceding years not declared
HK-M Basis year payments to non-residents (withholding tax)
HK-O Particulars of company directors
HK-P Particulars of company’s major shareholders
48
HK-PC1: COMPUTATION OF STATUTORY INCOME FOR BUSINESS
Name
Income Tax No. Registration No.
1 2 3 4 5
Business Year of Assessment

 Enter ‘X’ in the relevant box
Type of Business Code

Business Activity
A. 1. Adjusted Business Income

(If loss, enter ‘0’ in this box and transfer the amount
of adjusted loss to Working Sheet HK-F1 / HK-F2
whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:
B. Capital Allowance absorbed

(Restricted to the amount in A3)
C. STATUTORY INCOME ( A3 - B )
D. ADJUSTMENT OF CAPITAL ALLOWANCE

1. Balance brought forward
LESS:
2. Amount disregarded due to substantial

change in shareholding (if relevant)
3. TOTAL ( D1 - D2 )
ADD:
4. Balancing Allowance
5. Capital Allowance
6. TOTAL ( D3 + D4 + D5 )
LESS:
7. Claim absorbed in the current year

(amount from B)
8. Balance carried forward ( D6 – D7 )
HK-PC1
HK-PC1A: COMPUTATION OF STATUTORY INCOME FOR PARTNERSHIP
Name
1 2 3 4 5


Business Activity
A. 1. Adjusted Partnership Income

ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

D. ADJUSTMENT OF CAPITAL ALLOWANCE

ADD:
4. TOTAL ( D1 + D2 + D3)
LESS:

(amount from B)
6. Balance carried forward ( D4 – D5 )
HK-PC1A
HK-PC2 : COMPUTATION OF STATUTORY INCOME FOR PIONEER BUSINESS
Name
Enter ‘X’ in the relevant box. Select one only. Use separate working sheets for each type of promoted activity / product.
APPROVAL UNDER THE PROMOTION OF INVESTMENTS ACT 1986:

APPLICATION FOR INCENTIVE MADE BEFORE 1/1/1991
100% EXEMPTION ON ADJUSTED INCOME
APPLICATION FOR INCENTIVE MADE ON OR AFTER 1/1/1991
100% EXEMPTION ON STATUTORY INCOME
TYPE OF PROMOTED ACTIVITY / PRODUCT:
1 2 3 4 5
 Enter ‘X’ in the relevant box
Type of
Business Code
Business Activity

of adjusted loss to item B Working Sheet HK-F2)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

HK-PC2: 1/2
D. Computation of taxable and tax exempt Statutory Income
1. Taxable Statutory Income =
% x (C) =
2. Tax exempt Statutory Income =
% x (C) =
E. Use this Section to compute Value-added Income under section 21C

1. Statutory Income (amount from C)
LESS:
2. Inflation-adjusted Base Income

(Refer to paragraph 21C(2A)(b) for computation)
3. Value-added Income
Use this section to deduct losses (if any)
F. COMPUTATION OF TAX EXEMPT PIONEER INCOME

1. Amount from item A1 / C / D2 / E3
LESS:
2. Loss under section 21A PIA 1986

(non-promoted activity / product)
3. Loss under section 25(2) PIA 1986

[pioneer loss brought forward and current year
pioneer loss from other pioneer businesses (if any)]
(Transfer this amount to item D of Working Sheet HK-F2)
4. TAX EXEMPT PIONEER INCOME ( F1 - F2 - F3 )
G. ADJUSTMENT OF CAPITAL ALLOWANCE

ADD:
4. TOTAL ( G1 + G2 + G3 )
LESS:
5. Claim absorbed in the current year (amount from B)
6. Balance carried forward ( G4 – G5 )
HK-PC2: 2/2
HK-PC3 : COMPUTATION OF STATUTORY INCOME FOR APPROVED SERVICE
PROJECT
Name
1 2 3 4 5

Business Activity
of adjusted loss to Working Sheet HK-F2)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

D. Taxable Statutory Income: % x C =
E. Tax exempt Statutory Income: % x C =
HK-PC3 : 1/2
F. ADJUSTMENT OF CAPITAL ALLOWANCE
ADD:
4. TOTAL ( F1 + F2 + F3 )
LESS:

(amount from B)
6. Balance carried forward ( F4 – F5 )
HK-PC3: 2/2
HK-PC4 : COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH
HAS BEEN GRANTED INVESTMENT TAX ALLOWANCE (ITA) INCENTIVE
Name
1 2 3 4 5

Business Activity

ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
D. COMPUTATION OF CLAIM ON INVESTMENT TAX ALLOWANCE (ITA)
1. Balance of ITA brought forward
2. ITA for current year:
% x =
(qualifying capital expenditure)
3. TOTAL ( D1 + D2 )
Restriction on % x C =
E.
Statutory Income
F. Investment Tax Allowance absorbed

(D3 or E, whichever is lower)
G. TAXABLE STATUTORY INCOME ( C - F )
HK-PC4: 1/2
H. ADJUSTMENT OF INVESTMENT TAX ALLOWANCE
ADD:
2. Current year claim
3. TOTAL ( H1 + H2 )
LESS:

(amount from F)
5. Balance carried forward ( H3 - H4 )
J. ADJUSTMENT OF CAPITAL ALLOWANCE

ADD:
4. TOTAL ( J1 + J2 + J3 )
LESS:

(amount from B)
6. Balance carried forward ( J4 – J5 )
HK-PC4: 2/2
HK-PC5: COMPUTATION OF STATUTORY INCOME FOR A COMPANY
WHICH HAS BEEN GRANTED SCHEDULE 7A /
SCHEDULE 7B / INFRASTRUCTURE ALLOWANCE INCENTIVE
Name
1 2 3 4 5
 Enter ‘X’ in the relevant box

Business Activity

ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
D. COMPUTATION OF CLAIM ON SCHEDULE 7A / SCHEDULE 7B / INFRASTRUCTURE ALLOWANCE
1. Balance of Allowance brought forward
2. Schedule 7A / Schedule 7B / Infrastructure Allowance for current year:
% x =
3. TOTAL ( D1 + D2 )
Restriction on % x C =
E.
Statutory Income
F. Schedule 7A / Schedule 7B / Infrastructure Allowance absorbed:

G. TAXABLE STATUTORY INCOME ( C - F )
HK-PC5: 1/2
H. ADJUSTMENT OF SCHEDULE 7A / SCHEDULE 7B / INFRASTRUCTURE ALLOWANCE
ADD:
3. TOTAL ( H1 + H2 )
LESS:

(amount from F)

ADD:
4. TOTAL ( J1 + J2 + J3 )
LESS:

(amount from B)
HK-PC5: 2/2
HK-PC6: COMPUTATION OF STATUTORY INCOME FOR OPERATIONAL
HEADQUARTERS COMPANY
Name
PROVISION OF SERVICES IN MALAYSIA BY OPERATIONAL HEADQUARTES COMPANY
1 2 3 4 5

Business Activity

of adjusted loss to Working Sheet HK-F2)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
D. Tax exempt Statutory Income

(amount from F4)
E. TAXABLE STATUTORY INCOME ( C - D )
HK-PC6: 1/2
F. COMPUTATION OF TAX EXEMPT STATUTORY INCOME
1(a) Amount of all income from the

provision of qualifying services
1(b) F1(a) x 20
=
80
2. Amount of Gross Income

from services in Malaysia
3. Amount of Statutory Income

from services in Malaysia
4. Tax exempt Statutory Income: F1(b)

x F3 =
F2

ADD:
4. TOTAL ( G1 + G2 + G3 )
LESS:

(amount from B)
HK-PC6: 2/2
COMPUTATION OF STATUTORY INCOME FOR SHIPPING
HK-PC7:
BUSINESS CARRIED ON BY A RESIDENT COMPANY
Name
SHIPPING OPERATION – SECTION 54A ITA 1967
1 2 3 4 5


Business Activity

of adjusted loss to item B of Working Sheet HK-F2)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
D. Brought forward losses from shipping operations

(Restricted to the amount in C)
E. TAX EXEMPT INCOME ( C - D )
F. ADJUSTMENT OF CAPITAL ALLOWANCE

ADD:
4. TOTAL ( F1 + F2 + F3 )
LESS:

(amount from B)
HK-PC7
COMPUTATION OF STATUTORY INCOME FOR SEA AND AIR
HK-PC8:
TRANSPORT BUSINESS CARRIED ON BY A NON-RESIDENT OPERATOR
Name
1 2 3 4 5


Business Activity
1 COMPUTATION OF STATUTORY INCOME UNDER SUBSECTION 54(3)
1A. (i) Gross Income in foreign currency

(type of foreign currency) (amount of income)
(ii) Rate of conversion to Ringgit Malaysia

(refer to Appendix C, if necessary)
(iii) Rate of conversion to Ringgit Malaysia [ 1A(i) x 1A(ii) ]
1B. Statutory Income

[5% of Gross Income derived from Malaysia in 1A(iii)]
LESS:
1C. Income exempted under Avoidance

Of Double Taxation Agreement
(if relevant)
1D. TAXABLE STATUTORY INCOME (1B – 1C)
HK-PC8: 1/3
2 COMPUTATION OF STATUTORY INCOME UNDER SUBSECTION 54(4)
(Acceptable Certificate can be obtained from the tax authority of the country in which the operator is resident)
Country of resident
(use the Country Code in Appendix E)
Date of certificate
Type of foreign currency
Rate of conversion to Ringgit Malaysia

(refer to Appendix C, if necessary)
INFORMATION FROM RATIO CERTIFICATE
2A. Income from wherever derived
2B. Adjusted Income / Adjusted Loss

(before deducting depreciation)  Enter ‘X’ if value is negative
2C. Depreciation allowance allowed by the above country’s tax authority
COMPUTATION OF WORLD INCOME

Adjusted Income
(amount from 2B)
LESS: Depreciation allowance

(amount from 2C)
TOTAL
LESS: Refund / Business returns
2D. World Income
2E. Income derived from Malaysia

(after deducting refund / business returns)
2F. Gross Income from wherever derived

(amount from 2A)
2G. (i) Statutory Income ( 2D x 2E )

2F
(ii) Rate of conversion to Ringgit Malaysia (refer to Appendix C, if necessary)
2H. Statutory Income in Ringgit Malaysia [ 2G(i) x 2G(ii) ]

LESS:
2J. Income under Avoidance of Double Taxation Agreement
2K. Statutory Income ( 2H – 2J )

LESS:
2L. Losses brought forward
2M. Taxable Statutory Income ( 2K – 2L )
HK-PC8 : 2/3
3 COMPUTATION OF ADJUSTED LOSSES I (COMPUTED ADJUSTED LOSS IN COUNTRY OF RESIDENT)
COMPUTATION OF WORLD LOSS

Adjusted Loss
(amount from 2B)
ADD: Depreciation allowance

(amount from 2C)
3D. World Loss

(amount from 2A)
3G. (i) Adjusted Loss ( 3D x 3E )

3F
3H. Adjusted Loss in Ringgit Malaysia [ 3G(i) x 3G(ii) ]
COMPUTATION OF ADJUSTED LOSSES II (DEPRECIATION ALLOWANCE EXCEEDING ADJUSTED

4
INCOME IN COUNTRY OF RESIDENT)
COMPUTATION OF WORLD LOSS

Depreciation allowance
(amount from 2C)
ADD: Adjusted Loss

(amount from 2B)
4D. World Loss

(amount from 2A)
4G. (i) Adjusted Loss ( 4D x 4E )

4F
4H. Adjusted Loss in Ringgit Malaysia [ 4G(i) x 4G(ii) ]
HK-PC8 : 3/3
HK-PC9 : COMPUTATION OF STATUTORY INCOME FOR INSURANCE BUSINESS
Name
Year of Assessment
1 2 3 4 5
Fund Life Shareholders’ Life General Re-insurance TOTAL
Fund Fund Re-insurance Insurance Fund
Fund Fund
A1. Adjusted
Income
ADD: (Enter ‘0’ for loss)
A2. Balancing
Charge
A3. TOTAL
LESS :
B. Capital
Allowance
absorbed
C. Statutory
Income
(Enter ‘0’ if no Statutory Income)
D. Insurance loss
brought
forward
(Restricted to Statutory Income prior to year of assessment 1995)
(With effect from year of assessment 1995, life insurance business loss is restricted to life fund only)
LESS:
E. Loss brought
forward
F. Subtotal
ADD:
G. Other income
H. Total
LESS:
J. Current year
loss
K. TOTAL
LESS:
L. Approved
donation
M. Chargeable
Income
HK-PC9: 1/2
1 2 3 4 5
Fund Life General
Life Shareholders’ Re-insurance
Re-insurance Insurance
Fund Fund Fund
Fund Fund
N. Division of
Chargeable
Income
Complied with
Tax rate P.U. (A) 383/2018:
(Delete whichever
is not relevant)
8% 24% 24% 24%
Yes (8%) *
or
No (24%)
*If ‘Yes’, fill in Part S
P. Insurance loss
carried forward
Q. Loss carried
forward
R. ADJUSTMENT OF CAPITAL ALLOWANCE

1 2 3 4 5
Fund Life General
Re-insurance Insurance TOTAL
Fund Fund Fund
Fund Fund
R1. Balance brought
forward
ADD:
R2. Balancing Charge
R3. Capital Allowance

(Divide according to the amount of gross premium)
R4. TOTAL
( R1 + R2 + R3 )
LESS:
R5. Claim absorbed in
the current year
(amount from B)
R6. Balance carried
forward
S. SUMMARY OF NUMBERS OF EMPLOYEES AND ANNUAL OPERATING EXPENDITURE
1 2 3 4 5
Fund Life General
Re-insurance Insurance TOTAL
Fund Fund Fund
Fund Fund
S1. Number of
employees
S2. Staff cost as per
Audited Report
(RM)
S3. Annual operating
expenditure as per
Audited Report
(RM)
Notes: Division of Chargeable Income is computed as follows:

Statutory Income
x Chargeable Income
Total Statutory Income
HK-PC9: 2/2
HK-PC9A : COMPUTATION OF STATUTORY INCOME FOR TAKAFUL BUSINESS
Name
Year of Assessment
1 2 3 4 5
Fund Family Takaful Takaful Family General Re-Takaful TOTAL
Fund Operator’s Re-Takaful Takaful Fund Fund
Fund Fund
A1. Adjusted
Income
ADD: (Enter ‘0’ for loss)
A2. Balancing
Charge
A3. TOTAL
LESS :
B. Capital
Allowance
absorbed
C. Statutory
Income
(Enter ‘0’ if no Statutory Income)
D. Takaful loss
brought
forward
(Family takaful business loss is restricted to family fund only)
LESS:
E. Loss brought
forward
F. Subtotal
ADD:
G. Other income
H. Total
LESS:
J. Current year
loss
K. TOTAL
LESS:
L. Approved
donation
M. Chargeable
Income
HK-PC9A: 1/2
1 2 3 4 5
Fund Family Takaful Takaful Family General Re-Takaful
Fund Operator’s Re-Takaful Takaful Fund Fund
Fund Fund
N. Division of
Chargeable
Income
Complied with
Tax rate P.U. (A) 384/2018:
(Delete whichever
8% 24% 24% 24% is not relevant)
Yes (8%) *
or
No (24%)
*If ‘Yes’, fill in Part S
P. Takaful loss
carried forward
Q. Loss carried
forward
R. ADJUSTMENT OF CAPITAL ALLOWANCE

1 2 3 4 5
Fund Operator’s Re-Takaful Takaful Fund Fund TOTAL
Fund Fund
R1. Balance brought
forward
ADD:
R2. Balancing
Charge
R3. Capital
Allowance
(Divide according to the amount of gross premium)
R4. TOTAL
( R1 + R2 + R3 )
LESS:
R5. Claim absorbed in
the current year
(amount from B)
R6. Balance carried
forward
S. SUMMARY OF NUMBERS OF EMPLOYEES AND ANNUAL OPERATING EXPENDITURE
1 2 3 4 5
Fund Operator’s Re-Takaful Takaful Fund Fund TOTAL
Fund Fund
S1. Number of
employees
S2. Staff cost as per
Audited Report
(RM)
S3. Annual operating
expenditure as per
Audited Report
(RM)
Notes : Division of Chargeable Income is computed as follows:

Statutory Income
x Chargeable Income
Total Statutory Income
HK-PC9A: 2/2
HK-PC10 : COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO CLAIM
EXEMPTION OF INCOME ON INCREASED EXPORTS UNDER P.U (A) 162/2019
- MANUFACTURING COMPANY / COMPANY ENGAGED IN AGRICULTURE
Name
Enter ‘X’ in the relevant box. Select one only.

AGRICULTURE MANUFACTURING
[P.U. (A) 162/2019] [P.U. (A) 162/2019]
1 2 3 4 5
 Enter ‘X’ in the relevant box

Business Activity

ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

D. COMPUTATION OF CLAIM FOR EXEMPTION OF INCOME
1. Restriction on Statutory Income: 70% x C =
2. Exemption on Statutory Income claimed

(amount from F5 or G4)
3. Exemption on Statutory Income absorbed

(D1 or D2, whichever is lower)
E. TAXABLE STATUTORY INCOME ( C – D3 )
HK-PC10: 1/3
F. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS FOR MANUFACTURING
COMPANY
1. Computation of Value Added:

(a) Sales price of goods
(at ex-factory price)
LESS:
(b) Cost of raw materials
(c) Value added [ F1(a) – F1(b) ]
(d) Percentage value added F1(c) %

( x 100%)
F1(a)
Computation of Exemption on Statutory Income:

3. (a) Value of free-on-board for export

sales in the basis period (current)
LESS:
1 (b) Value of free-on-board for export sales

in the basis period (immediately preceding)
1 (c) Value of increased exports [ F3(a) – F3(b) ]
4. (a) If F1(d) = 0% to 29%, exemption on value of increased exports = NIL
(b) If F1(d) = 30% to 49%, exemption on value of increased exports = F3(c) x 10%
(c) If F1(d) = 50% or more, exemption on value of increased exports = F3(c) x 15%
5. TOTAL [ F2 + F4(a) / F4(b) / F4(c) ]
LESS:

(amount from D3)
HK-PC10: 2/3
G. COMPUTATION FOR EXEMPTION OF INCOME ON THE VALUE OF INCREASED EXPORTS FOR A COMPANY
ENGAGED IN AGRICULTURE

2. (a) Value of free-on-board for export

sales in the basis period (current)
LESS:
(b) Value of free-on-board for export sales

1 (c) Value of increased exports [ G2(a) – G2(b) ]
3. Exemption on current year’s value of increased exports [ G2(c) x 10% ]
4. TOTAL [ G1 + G3 ]
LESS:

(amount from D3)
H. COMPUTATION OF CAPITAL ALLOWANCE
ADD:
2. Balancing allowance
3. Capital allowance
4. TOTAL (H1 + H2 + H3)
LESS:
5. Claim absorbed in current year

(amount from B)
6. Balance carried forward ( H4 – H5)
HK-PC10: 3/3
HK-PC10A: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED
TO CLAIM EXEMPTION OF INCOME ON VALUE INCREASED EXPORTS
UNDER P.U (A) 161/2019
Name
SPECIAL INCENTIVE FOR EXPORTS BASED ON: INCREASE IN EXPORTS (50% OR MORE)
NEW MARKET
EXPORT EXCELLENCE AWARD
1 2 3 4 5

Business Activity

(If loss, enter ‘0’ in this box and transfer the amount of
adjusted loss to Working Sheet HK-F1 / HK-F2 whichever
is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:


(amount from F5 / G4 / H4)

HK-PC10A: 1/3
F. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS (50% OR MORE)
2.(a)Value of export for basis period (current)
LESS:
1 (b)Value of export for basis period

(immediately preceding)
3. Percentage value added F2(c) %

( x 100%)
F2(b)
4. Exemption on Statutory Income:

(if F3 – 50% or more)
x 30% =
[amount from F2(c)])
5. TOTAL [ F1 + F4]
LESS:
6. Exemption on Statutory Income absorbed (amount from D3)
NOTE: The company which has been granted exemption under F and G in the basis period for a year of assessment,
shall not be entitled for exemption under H in the same year of assessment.
G. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF EXPORTS FOR NEW MARKET *
2. Value of exports for new market in the basis period (current):

Name of new country Value of exports in the basis period (current)
(i)
(ii)
(iii)
Total:
x 50% =
(amount from G2)
4. TOTAL [ G1 + G3]
LESS:
5. Exemption on Statutory Income absorbed (amount from D3)
* NOTE: This claim is granted only once for each new country.
HK-PC10A: 2/3
H. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS BY A COMPANY GIVEN AN
EXPORT EXCELLENCE AWARD
LESS:

1 (c) Value of increased exports [ H2(a) – H2(b) ]

x 100% =
[amount from H2(c)]
4. TOTAL [ H1 + H3 ]
LESS:

(restricted to the amount in C)
NOTE: The company which has been granted exemption under F and G in the basis period for a year of
assessment, shall not be entitled for exemption under H in the same year of assessment.
ADD:
4. TOTAL (J1 + J2 + J3)
LESS:
5. Allowance absorbed in current year

(amount from B)
6. Balance carried forward ( J4 – J5)
HK-PC10A: 3/3
HK-PC10B: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO
CLAIM EXEMPTION OF INCOME ON VALUE INCREASED EXPORTS OF
QUALIFYING SERVICES
Name
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:


(amount from F4)

HK-PC10B: 1/3
F. COMPUTATION FOR EXEMPTION OF INCOME ON VALUE OF INCREASED EXPORTS
LESS:

3. Exemption on current year Statutory Income: F2(c) x 50% =
4. TOTAL [ F1 + F3 ]
LESS:

(amount from D3)
6. Balance carried forward ( F4 – F5)
ADD:
4. TOTAL (G1 + G2 + G3)
LESS:

(amount from B)
6. Balance carried forward ( G4 – G5)
HK-PC10B: 2/3
QUALIFYING SERVICES:
[P.U.(A) 57/2002 & P.U.(A) 275/2006]
1. Legal
2. Accounting
3. Architecture
4. Marketing
5. Business consultancy
6. Office services
7. Construction management
8. Building management
9. Plantation management
10. Private health care
11. Private education
12. Publishing services
13. Information technology and communication (ICT) services
14. Engineering services
15. Printing services
16. Local franchise services
HK-PC10B:3/3
HK-PC10C: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO
CLAIM EXEMPTION OF INCOME ON VALUE INCREASED EXPORTS UNDER
P.U. (A) 44/2011 (YEAR OF ASSESSMENT 2010 – 2014)
- FOR A COMPANY CARRYING ON ACTIVITIES OF MANUFACTURING
MOTOR VEHICLES, AUTOMOBILE COMPONENTS OR PARTS
Name
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:


(amount from F5)

HK-PC10C: 1/2
1. (a) Sales price of goods

LESS:
1 (d) Percentage value added F1(c) %

( x 100%)
F1(a)
2. Balance of exemption on Statutory Income brought forward
3 (a) Value of export for basis period (current)
LESS:
(b) Value of export for basis period

(c) Value of increased exports [ F3(a) – F3(b) ]
4. Exemption on current year Statutory Income:
(a) If F1(d) = 30% to 49%, x 30% =

[amount from F3(c)]
(b) If F1(d) = 50% or more, x 50% =

[amount from F3(c)]
5. TOTAL [ F2 + F4(a) / F4(b)]
LESS:

(amount from D3)
ADD:
4. TOTAL (G1 + G2 + G3)
LESS:

(amount from B)
HK-PC10C: 2/2
HK-PC10D: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO
CLAIM EXEMPTION OF INCOME ON THE VALUE OF INCREASED EXPORTS
UNDER P.U. (A) 163/2019
Name
AGRICULTURE MANUFACTURING
[P.U. (A) 163/2019] [P.U. (A) 163/2019]
1 2 3 4 5
 Enter ‘X’ in the relevant box

Business Activity

(If loss, enter ‘0’ in this box and transfer the
amount of adjusted loss to Working Sheet HK-F1 /
HK-F2 whichever is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:


(amount from F5 or G4)

HK-PC10D: 1/3
F. COMPUTATION FOR EXEMPTION OF INCOME ON THE VALUE OF INCREASED EXPORTS FOR MANUFACTURING
COMPANY
1. Computation of Value Added:

(a) Sales price of goods
LESS:
1 (d) Percentage value added F1(c) %

( x 100% )
F1(a)

3. (a) Value of free-on-board for export sales

in the basis period (current)
LESS:
(b) Value of free-on-board for export sales

4. (a) If F1(d) = 0% to 19%, exemption on value of increased exports = NIL
1 (b) If F1(d) = 20% to 39%, exemption on value of increased exports = F3(c) x 10%
1 (c) If F1(d) = 40% or more, exemption on value of increased exports = F3(c) x 15%
5. TOTAL [ F2 + F4(b) / F4(c) ]
LESS:

(amount from D3)
HK-PC10D: 2/3
G. COMPUTATION OF INCOME ON THE VALUE OF INCREASED EXPORTS BY A COMPANY ENGAGED IN AGRICULTURE

2. (a) Value of free-on-board for export sales

in the basis period (current)
LESS:
1 (b) Value of free-on-board for export sales

1 (c) Value of increased exports [ G2(a) – G2(b) ]
3. Exemption on current year’s value of increased exports [ G2(c) x 10% ]
4. TOTAL [ G1 + G3 ]
LESS:

(amount from D3)
H. ADJUSTMENT OF CAPITAL ALLOWANCE
ADD:
4. TOTAL (H1 + H2 + H3)
LESS:
5. Allowance absorbed in current year

(amount from B)
HK-PC10D: 3/3
HK-PC11: COMPUTATION OF STATUTORY INCOME FOR A COMPANY ENTITLED TO
CLAIM EXEMPTION OF INCOME ON VALUE INCREASED EXPORTS -
MALAYSIAN INTERNATIONAL TRADING COMPANY
Name
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:


(amount from F4)

HK-PC11: 1/2
2. (a) Value of export for basis period (current)
LESS:
1 (b) Value of export for basis period

3. Exemption on current year Statutory Income: F2(c) x 20% =
4. TOTAL [ F1 + F3 ]
LESS:

(amount from D3)
6. Balance carried forward ( F4 – F5)
ADD:
4. TOTAL (G1 + G2 + G3)
LESS:

(amount from B)
HK-PC11: 2/2
HK-PC12: COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH HAS
BEEN GRANTED INDUSTRIAL ADJUSTMENT ALLOWANCE
Name
1 2 3 4 5

Business Activity

B. COMPUTATION OF CLAIM FOR INDUSTRIAL ADJUSTMENT ALLOWANCE (IAA)
1. IAA brought forward
2. IAA for current year:
% x =
3. TOTAL ( B1 + B2 )
C. Industrial Adjustment Allowance absorbed

(amount A or B3, whichever is lower)
D. Balance of adjusted income ( A - C )
ADD:
E. Balancing Charge
F. TOTAL ( D + E )
LESS:
G. Capital Allowance absorbed

(restricted to the amount in F)
H. STATUTORY INCOME ( F – G )
HK-PC12: 1/2
J. ADJUSTMENT OF INDUSTRIAL ADJUSTMENT ALLOWANCE
ADD:
3. TOTAL ( J1 + J2 )
LESS:

(amount from C)
5. Balance carried forward ( J3 - J4 )
K. ADJUSTMENT OF CAPITAL ALLOWANCE

ADD:
4. TOTAL ( K1 + K2 + K3 )
LESS:

(amount from G)
6. Balance carried forward ( K4 – K5 )
HK-PC12: 2/2
HK-PC13: COMPUTATION OF STATUTORY INCOME FOR A REGIONAL DISTRIBUTION
CENTRE COMPANY / INTERNATIONAL PROCUREMENT CENTRE COMPANY
Name
Enter ‘X’ in the relevant box.
DIRECT EXPORT SALES
DROP SHIPMENT EXPORT SALES
LOCAL SALES
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
D. Tax exempt Statutory Income

(amount from F4 / G6 / H7)
E. TAXABLE STATUTORY INCOME ( C – D )
HK-PC13: 1/3
F. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF DIRECT
EXPORT SALES
1. Value of direct export sales
2. Annual value of sales

from qualifying activities
1
3. Statutory income from qualifying activities
4. Exempted Statutory Income F1

x F3 =
F2
G. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF DROP

SHIPMENT EXPORT SALES

3. Value of drop shipment export sales
5.
30
x G4 =
50
OR
Value of drop shipment export sales (G3)

whichever is lower *
6. Exempted Statutory Income G5*

x G1 =
G2
HK-PC13: 2/3
H. COMPUTATION FOR EXEMPTION OF INCOME FROM QUALIFYING ACTIVITIES IN RESPECT OF LOCAL SALES

1
3. Value of drop shipment export sales
5. Value of local sales
6. (a)
30
x H4 =
50
OR
Value of drop shipment export sales (H3)

whichever is lower *
(b)
30
x H4 =
50
OR
Value of local sales (H5)

whichever is lower **
7. Exempted Statutory Income: H6(b)**

x H1 =
H2
ADD:
4. TOTAL ( J1 + J2 + J3 )
LESS:

(amount from B)
HK-PC13: 3/3
HK-PC14: COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH CARRY
ON AN APPROVED BUSINESS UNDER SPECIAL INCENTIVE SCHEME
(PRE-PACKAGE) – P.U. (A) 112/2006
Name
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

D. COMPUTATION OF TAX EXEMPT STATUTORY INCOME
1. Statutory Income (amount from C) x % =
LESS:
2. Current year adjusted loss

(other than pioneer business and approved business)
3. Adjusted loss not absorbed and current year adjusted loss

(pioneer business and approved business)
(Transfer this amount to item D of Working Sheet HK-F2))
4. TAX EXEMPT STATUTORY INCOME (D1 – D2 – D3 )
HK-PC14: 1/2
E. ADJUSTMENT OF CAPITAL ALLOWANCE
ADD:
4. TOTAL ( E1 + E2 + E3 )
LESS:

(amount from B)
6. Balance carried forward ( E4 – E5 )
HK-PC14: 2/2
HK-PC15: COMPUTATION OF STATUTORY INCOME FOR A COMPANY WHICH CARRY
ON AN APPROVES BUSINESS UNDER SPECIAL INCENTIVE SCHEME
(PRE- PACKAGE) – P.U. (A) 113/2006
Name
1 2 3 4 5

Business Activity

is relevant)
ADD:
2. Balancing Charge
3. TOTAL ( A1 + A2 )
LESS:

LESS:
COMPUTATION OF CLAIM ON ALLOWANCE FOR APPROVED BUSINESS

D.
UNDER SPECIAL INCENTIVE SCHEME
1. Balance of Allowance brought forward
2. Current year Allowance:
% x =
3. TOTAL ( D1 + D2 )
E. Restriction on Statutory Income: 70% x C =
F. Allowance absorbed
G. TAXABLE STATUTORY INCOME ( C – F )
HK-PC15: 1/2
H. ADJUSTMENT OF ALLOWANCE FOR APPROVED BUSINESS UNDER SPECIAL INCENTIVE SCHEME
ADD:
3. TOTAL ( H1 + H2 )
LESS:

(amount from F)

ADD:
4. TOTAL ( J1 + J2 + J3 )
LESS:

(amount from B)
HK-PC15: 2/2
HK-C14: COMPUTATION OF STATUTORY INCOME - DIVIDENDS
Name
Year of Assessment
A. 1. Gross Dividends (from Appendix B3, B4)
LESS :
B. Interest expended on loan employed exclusively

in the production of the above dividend income
C. STATUTORY INCOME ( A - B )
HK-C14
HK-C15: COMPUTATION OF STATUTORY INCOME – INTEREST / ROYALTIES
Name
Year of Assessment
A. 1. Gross Interest
LESS :
2. Interest expended on loan employed exclusively

in the production of the above interest income
3. Statutory Income
B. TOTAL GROSS INCOME FROM INTEREST

(from Appendix B2, B3, B4)
C. TOTAL STATUTORY INCOME FROM INTEREST ( A3 + B )
D. Gross Royalties
E. TOTAL GROSS INCOME FROM ROYALTIES

(from Appendix B2, B3, B4)
F. TOTAL STATUTORY INCOME FROM ROYALTIES ( D + E )
HK-C15
HK-C16: COMPUTATION OF STATUTORY INCOME – RENTS
Name
Year of Assessment
A. GROSS RENTAL INCOME (from Appendix B5)
LESS:
Allowable expenses:
(i) Interest expended on loan employed

exclusively in the production of the above
rental income
(ii) Assessment
(iii) Quit rent
(iv) Insurance
Other revenue expenditure:
(v) Maintenance and repairs
(vi) Renewal of tenancy agreement
(vii) ………………………………………………………
(viii) ………………………………………………………
(ix) ………………………………………………………
(x) ………………………………………………………
A2. Total Expenditure [ A1(i) to A1(x) ]
A3. STATUTORY INCOME FROM RENTS ( A1 – A2 )
B. Total statutory income of rental from partnership
C. TOTAL STATUTORY INCOME FROM RENT ( A3 - B )
HK-C16
HK-E: PARTICULARS OF SCHEDULE 3 ALLOWANCE
(A) (B) (C) (D) (E) (F) (G)
NO. BUSINESS IDENTIFICATION BUSINESS CODE BALANCING BALANCE AMOUNT BALANCING CAPITAL ALLOWANCE BALANCE
CHARGE BROUGHT FORWARD DISREGARDED ALLOWANCE ALLOWANCE ABSORBED CARRIED FORWARD
(B-C+D+E-F)
PART X: BUSINESS
i)Business 1
ii)
Business 2
iii)
Business 3
iv)Business 4
v)Business 5 + 6
and so forth
TOTAL X:
PART Y: PARTNERSHIP
(A) (B) (C) (D) (E) (F) (G)
NO. BUSINESS IDENTIFICATION PARTNERSHIP BALANCING BALANCE AMOUNT BALANCING CAPITAL ALLOWANCE BALANCE
INCOME TAX NO. CHARGE BROUGHT FORWARD DISREGARDED ALLOWANCE ALLOWANCE ABSORBED CARRIED FORWARD
(B-C+D+E-F)
i) Partnership 1 D
ii) Partnership 2 D
iii) Partnership 3 + 4
D
and so forth
TOTAL Y:
GRAND TOTAL ( X + Y ):
HK-E
HK-F: SUMMARY OF ABSORBED / SURRENDERED / DISREGARDED LOSSES AND LOSSES CARRIED FORWARD (including pioneer losses after tax relief period)
CURRENT YEAR OF ASSESSMENT LOSSES

(a) (b) (c) (d) (e)
CURRENT YEAR OF ASSESSMENT AMOUNT ABSORBED BALANCE NOT ABSORBED AMOUNT SURRENDERED BALANCE CARRIED FORWARD
BUSINESS AND PARTNERSHIP IN THE CURRENT YEAR UNDER GROUP RELIEF PROVISION
LOSSES
(c=a-b) (e=c-d)
PRIOR YEARS' LOSSES

LOSSES ABSORBED / SURRENDERED / DISREGARDED UNTIL THE YEAR OF ASSESSMENT
LOSSES ABSORBED / DISREGARDED IN THE CURRENT YEAR OF ASSESSMENT
PRECEDING THE CURRENT YEAR OF ASSESSMENT
YEAR OF ASSESSMENT (f) (g) (h) (j) (k) (m) (n) (p) (q)
IN WHICH LOSS IS INCURRED
AMOUNT OF LOSS INCURRED AMOUNT DISREGARDED AMOUNT DISREGARDED AMOUNT ABSORBED / BALANCE AFTER DISREGARDED / AMOUNT DISREGARDED AMOUNT DISREGARDED AMOUNT ABSORBED BALANCE
UNDER SUBSECTION 44(5A) UNDER SUBSECTION 44(5F) SURRENDERED ABSORBED / SURRENDERED UNDER SUBSECTION 44(5A) UNDER SUBSECTION 44(5F) CARRIED
FORWARD
(k=f-g-h-j) (q=k-m-n-p)
2018 and before
Part E of Form C 2019:

Item E1 Amount ( m + n )
Item E2 Amount (d)
Item E3 Amount ( b + p )
Item E4 Amount ( e + q )
HK-F
HK-F1: ADJUSTMENT OF LOSSES FOR BUSINESS AND PARTNERSHIP
Name
1 2 3 4 5
 Enter ‘X’ in the relevant box
A. Balance of losses brought forward
B. B
LESS: Amount disregarded due to
substantial change in shareholding
(if relevant)
C. B
LESS: Losses for prior years absorbed by aggregate
statutory business income of current year
D. Balance of losses for prior years not absorbed

(A-B-C)
E. Current year loss
F. LESS: Losses absorbed by aggregate income

of current year
G. Balance of current year loss not absorbed ( E – F )
H. LESS: Amount surrendered under the

Group Relief provision (if relevant)
I.
J. Balance of current year loss not surrendered ( G – H )
K. Total losses carried forward ( D + J )
HK-F1
ADJUSTMENT OF LOSSES FOR BUSINESS AND
HK-F2:
PARTNERSHIP WHICH HAVE BEEN GRANTED INCENTIVES
Name
1 2 3 4 5
Business / Partnership Year of Assessment

  Enter ‘X’ in the relevant box
State the type of incentive enjoyed by the business / partnership.
TYPE OF INCENTIVE:
A. Balance brought forward
ADD:
B. B
Current year adjusted loss
C. Total loss ( A + B )
LESS:
D. Losses absorbed
E. Balance carried forward ( C - D )
HK-F2
HK-FIC: FINANCIAL PARTICUALRS OF COMPANY
Business code
Type of business activity
FIXED ASSETS:
Sales / turnover .00 Motor vehicles .00
LESS: Plant and machinery .00
Opening stock .00 Land and buildings .00
Purchases .00 Other fixed assets .00
Cost od production .00 TOTAL FIXED ASSETS .00
Total cost of fixed assets .00

Closing stock .00 acquired in the basis period
Cost of sales .00 Investments .00

( Enter ‘X’ if value is negative )
CURENT ASSETS:
GROSS PROFIT / LOSS .00 Trade debtors .00

Sundry debtors .00
Foreign currency exchange gain .00 Stock .00
Other business income .00 Loans to directors .00
Other income .00 Cash in hand and cash at bank .00

Non-taxable profits .00
EXPENDITURE: Other current assets .00
Interest .00 TOTAL CURRENT ASSETS .00
Professional, technical, .00 TOTAL ASSETS .00

management and legal fees
Technical fee payments to
non-resident receipients .00 LIABILITIES AND OWNERS’ EQUITY
Contract payments .00 CURRENT LIABILITIES:
Directors’ fee .00 Loans and overdrafts .00
Salaries and wages .00 Trade creditors .00
Cost of Employee Stock Options .00 Sundry creditors .00
Royalties .00 Loans from directors .00
Rental / lease .00 Other current liabilities .00
Maintenance and repairs .00 TOTAL CURRENT LIABILITIES .00
Research and development .00 Long-term liabilities .00
Promotion and advertisement .00 TOTAL LIABILITIES .00
Travelling and accommodation .00 SHAREHOLDERS’ EQUITY:
Foreign currency exchange loss .00 Paid-up capital .00
Input tax not claimable from the

.00 Profit and loss appropriation account .00
Royal Malaysian Customs Department

Other expenditure .00
TOTAL EXPENDITURE .00 Reserve account .00
.00 ( Enter ‘X’ if value is negative )

NET PROFIT / LOSS

TOTAL EQUITY .00
Non-allowable expenses .00 ( Enter ‘X’ if value is negative )
TOTAL LIABILITIES AND EQUITY .00
HK-FIC
HK-J: INCOME OF PRECEDING YEARS NOT DECLARED
Name
Year of Assessment
Year of
Chargeable Income Additional Tax Tax Discharged Tax Repayable
Assessment
HK-J
HK-M: BASIS YEAR PAYMENTS SUBJECT TO WITHHOLDING TAX
Payments in the basis period subject to withholding tax under sections 107A, 109, 109A, 109 B, 109E, 109 F and
109G.
Section Total gross amount paid Total tax withheld and Total net amount paid
remitted to LHDNM
M1 107A
M2 109
M3 109A
M4 109B
M5 109E
M6 109F
M7 109G
TOTAL
HK-M
HK-O: PARTICULARS OF COMPANY DIRECTORS
A B C D E F G H I J K L M
No. Director's Name Service Director Address Identification / Date of Birth Income Tax No. Telephone No. Shareholding Salary / Bonus Fees / Commission Total Loan Total Loan
Enter '1' = Yes Passport No. (dd/mm/yyyy) / Allowances To Directors From Directors
or '2' = No (%) (RM) (RM) (RM) (RM)
1
2
3
4
5
HK-O
HK-P: PARTICULARS OF COMPANY'S MAJOR SHAREHOLDERS
A B C D E H I
No. Name of Shareholder Address Identification / Passport / Date of Birth Country of Origin Direct Shareholding
Registration No. (dd/mm/yyyy) (Use Country Code) (%)
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
HK-P
APPENDIX A1: COMPUTATION OF ADJUSTED INCOME FOR BUSINESS
Name
1 2 3 4 5


Business Activity
Item Amount
+ -
A. BALANCE AS PER PROFIT AND LOSS ACCOUNT
LESS : SEPARATION OF INCOME BY CLASS

Dividend income
Rental income
Royalty income
Interest income
Other income
B. TOTAL NON-BUSINESS INCOME
C. TOTAL BUSINESS INCOME ( A – B )
D. ADJUSTMENT OF BUSINESS INCOME
ADD:
1. Non-allowable losses:
TOTAL
2. Surplus recovered expenditure (mining)
3. TOTAL ( D1 + D2 )
LESS:
4. Non-taxable gains / income entered in the profit or loss account:
LA1: 1/2
ADD:
5. Taxable gains / income not entered in the Profit and Loss Account
but entered in the Balance Sheet:
6. TOTAL ( D3 – D4 + D5 )
E. ADJUSTMENT OF BUSINESS EXPENDITURE
1. ADD:
1.1 Interest expense restricted

under subsection 33(2)
1.2 Non-allowable expenses under subsection 39(1)
TOTAL:
2. LESS:
2.1 Mining allowance
2.2 Surplus residual expenditure (mining)
2.3 Allowable expenses not entered in the Profit and Loss Account
(extracted from the Balance Sheet):
2.4 Other expenses / incentive claim (refer to Appendix D):
JUMLAH:
3. TOTAL ( E1 – E2 )
F. ADJUSTED INCOME / (LOSS)
Proceed with the computation by transferring the amount of the adjusted income for each business to the working sheet for the
determination of statutory income.
LA1: 2/2
APPENDIX A2: COMPUTATION OF ADJUSTED INCOME FOR LIFE INSURANCE BUSINESS
Name
Year of Asessment
PART A2(a): Computation Of Adjusted Income For Life Insurance Business In RelationTo Life Fund
Life Fund
A. Gross investment income:
i) Dividend income
ii) Interest income
iii) Rental income
iv) Other income
B. Gross proceeds from the realization of investments or rights
C. TOTAL GROSS INCOME ( A + B )
LESS:
D. Cost of acquiring and realizing those

Investments or rights in connection with item B
E. ADJUSTED INCOME / (ADJUSTED LOSS) [ C – D ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9 to
determine the statutory income.
LA2: 1/2
PART A2(b): Computation Of Adjusted Income For Life Insurance Business In Relation To
(i) Dividend income
(ii) Interest income
(iii) Rental income
(iv) Other income

B. Gross proceeds from the
realization of investments or rights
C. TOTAL ( A + B )
D. Actuarial surplus
transferred to shareholders’ fund
E. TOTAL GROSS INCOME ( C + D )
LESS:
F. Cost of acquiring and realizing those

investments or rights in connection with item B
G. TOTAL ( E - F )
LESS:
H. Actuarial deficit
transferred to life fund
I. ADJUSTED INCOME /
(ADJUSTED LOSS) [ G - H ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9 to determine
the statutory income.
LA2: 2/2
APPENDIX A2A: COMPUTATION OF ADJUSTED INCOME FOR TAKAFUL BUSINESS
Name
Year of Asessment
PART A2A(a): Computation Of Adjusted Income For Takaful Business

In Relation To Family Takaful Fund
Family Takaful Fund

i) Dividend income
ii) Interest income
iii) Rental income
iv) Other income
B. Gross proceeds from the realization of investments or right
C. TOTAL ( A + B )
LESS:
D. Cost of acquiring and realizing those

Investments or rights in connection with item B
E. Share of profits distributed

/ credited to the participant
F. Share of profits distributed

/ credited to the takaful operator’s fund
G. TOTAL ( D + E + F )
H. ADJUSTED INCOME / (ADJUSTED LOSS) [ C –G ]
Note: Payment of wakalah fee to the takaful operator’s fund is not allowed as a deduction from the family takaful fund.
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9A to determine the
statutory income.
LA2A: 1/2
PART A2A(b) : Computation Of Adjusted Income For Takaful Business In Relation To
Takaful Operator’s Fund
Takaful Operator’s Fund

(i) Dividend income
(ii) Interest income
(iii) Rental income
(iv) Other income

B. Gross proceeds from the realization of investments or
rights
C. Wakalah fee or other fees receivable from general,

re-takaful or family re-takaful fund, or any others fees
receivable in respect of an investment fund from the
family fund
D. Qard recovered from family fund
E. Profits from investments distributed or credited from

family fund
F. Profits distributed or credited from the general fund

and family re-takaful fund
G. Amount of actuarial surplus from the family takaful fund

transferred to the takaful operator’s fund
H. TOTAL ( A to G )
LESS:
I. Cost of acquiring and realizing those investments or

rights in connection with item B
J. Qard incurred in connection with family fund
K. Management expenses allowed in connection with

takaful general business carried out in accordance
with the principle of wakalah
L. Commission payable and discount allowed in

connection with takaful general business carried out in
accordance with the principle of wakalah
M. TOTAL ( I to L )
N. TAKAFUL OPERATOR’S FUND ( H - M )
LA2A: 2/2
APPENDIX A3: COMPUTATION OF ADJUSTED INCOME FOR GENERAL INSURANCE BUSINESS
Name
Year of Assessment
Life Re-insurance General Insurance Re-Insurance

A. Gross premiums receivable
Less: Premiums returned
B. Any other gross income
(including commission and interest)
C. Gross investment income
D. Gross proceeds from the realization of
E. Amounts recoverable under
re-insurance contracts
F. Balance of reserve fund for
unexpired risks brought forward
G. TOTAL GROSS INCOME
(A+B+C+D+E+F)
LESS:
H. Claims incurred
I. Re-insurance premiums payable
(100% if in Malaysia, 95% if outside Malaysia)
J. Commissions payable
K. Discounts allowed
L. Management expenses
M. Cost of acquiring and realizing those
investments or rights in connection with
item D
N. Balance of reserve fund for unexpired risks
carried forward
O. TOTAL DEDUCTION
(H+I+J+K+L+M+N)
P. ADJUSTED INCOME /
(ADJUSTED LOSS) [ G - O ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9 to determine
Notes: (i) Computation of reserve fund for unexpired risks – Refer to subsection 60(9) of ITA 1967.
(ii) For non-resident insurance business – Refer to subsections 60(6), 60(6A), 60(6C), 60(7) and other
subsections related to section 60A of ITA 1967.
LA3
APPENDIX A3A: COMPUTATION OF ADJUSTED INCOME FOR GENERAL TAKAFUL BUSINESS
Name
Year of Assessment
General Takaful Re-takaful Family Re-takaful

A. Gross takaful contributions receivable
Less: Takaful contributions returned
Wakalah fee which is attributable
to shareholders’ fund
B. Any other gross income (including
commission and receivable profit)
C. Gross investment income
D. Gross proceeds from the realization of
E. Amounts recoverable under re-takaful
contracts
F. Balance of reserve fund for unexpired risks
brought forward
G. TOTAL GROSS INCOME (A to F)

LESS:
H. Claims incurred
I. Re-takaful contributions payable (100% if
in Malaysia, 95% if outside Malaysia)
J. Commissions payable in connection with
the business carried out in accordance
with the principle of mudharabah
K. Discounts allowed in connection with the
business carried out in accordance with
the principle of mudharabah
L. Cost of acquiring and realizing those
investments or rights in connection with
item D
M. Balance of reserve fund for unexpired risks
carried forward
N. Fee other than wakalah fee attributable to
P. Share of profits distributed / credited to the
participant
Q. Share of profits distributed / credited to the
R. Management fees in connection with the
business carried out in accordance with
the principle of mudharabah
S. TOTAL DEDUCTION ( H to R )
T. ADJUSTED INCOME /
(ADJUSTED LOSS) [ G - S ]
Proceed with the computation by transferring the amount of adjusted income to Working Sheet HK-PC9A to determine
LA3A : 1/2
Notes: (i) Computation of reserve fund for unexpired risks – Refer to subsection 60AA(24) of ITA 1967.
(ii) For non-resident takaful business – Refer to subsections 60AA(7), 60AA(8), 60AA(10), 60AA(12) and
other subsections related to section 60AA of ITA 1967.
LA3A : 2/2
APPENDIX B2: SECTION 110 TAX DEDUCTION (OTHERS)
Name
Year of Assessment
A. List out income from interest / royalty income pursuant to the provision under section 109 of ITA 1967 and
income listed under section 109b of the same Act.
List out also income from trust as per CP30A and other relevant income.
* Income Code: 3 = interest 5 = royalty 6 = section 4A income

7 = income from trust 8 = other relevant income
No. Code* Name of Taxpayer / Trust Gross Tax Deducted Date of Receipt
Income Payment No.
(RM) RM sen
10
TOTAL
(Z)
B. Total tax deducted/set-off claimed under section 110 (Z)
C. Total gross interest income (income code = 3)
D. Total gross royalty income (income code = 5)
E. Total gross section 4A income (income code = 6)
F. Total gross income from trust (income code = 7)
G. Total gross of other income (income code = 8)
LB2
CLAIM FOR SECTION 132 TAX RELIEF - INCOME FROM COUNTRIES
APPENDIX B3:
WITH DOUBLE TAXATION AGREEMENT
Name
Year of Assessment
A. Details of Income
* Income Code: 1 = business 2 = dividends 3 = interest 5 = royalty

6 = section 4A income 7 = income from trust 8 = other income
Tax Deducted in the

No. Code* Gross Income Statutory Income
Foreign Country
1
2
3
4
5
6
7
8
9
10
Total
(X)
Relief due is either amount X or amount Y, where amount Y is computed using the following formula:
Portion of Statutory Income ** Tax chargeable = Y

x
Total income from all sources before relief
B. Relief claimed (X or Y, whichever is lower)

(Z)
C. Total gross dividend income (income code = 2)
(Transfer this amount to Working Sheet HK-C14)
D. Total gross interest income (income code = 3)
E. Total gross royalty income (income code = 5)
F. Total gross section 4A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paid or
credited is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted in
the foreign country.
3. No claim for section 132 relief is available to Operational Headquarters Company.
4. ** Refer to Public Ruling No. 11/2011 as a guide.
LB3
CLAIM FOR SECTION 133 TAX RELIEF - INCOME FROM COUNTRIES
APPENDIX B4:
WITHOUT DOUBLE TAXATION AGREEMENT
Name
Year of Assessment
A. Details of Income
* Income Code: 1 = business 2 = dividends 3 = interest 5 = royalty
6 = section 4A income 7 = income from trust 8 = other relevant income
Tax Deducted in the

No. Code* Gross Income
Foreign Country
1
2
3
4
5
6
7
8
9
10
Total
(X) (Y)
Relief due is either amount X or amount Y, where amount Y is computed using the following formula:
Y/2 =
(Z)
Relief due is either amount Z or amount U, where amount U is computed using the following formula:
Total X x Tax chargeable = U
Total income from all sources before relief
B. Relief claimed (U or Z, whichever is lower)
C. Total gross dividend income (income code = 2)

D. Total gross interest income (income code = 3)

E. Total gross royalty income (income code = 5)
F. Total gross section 4A income (income code = 6)
G. Total gross income from trust (income code = 7)
H. Total gross of other income (income code = 8)
Note: 1. Use the foreign currency exchange rate provided in Appendix C if the rate as at the time the income is paid or credited
is not available.
2. If entitled to a refund, submit this Appendix together with relevant documents pertaining to the tax deducted in the
foreign country.
3. No claim for section 133 relief is available to Operational Headquarters Company.
4. ** Refer to Public Ruling No. 11/2011 as a guide.
LB4
APPENDIX B5: PARTICULARS OF PROPERTIES / ASSETS AND TOTAL RENTAL
Name
Year of Assessment
A. LIST OF PROPERTIES RENTED OUT / ASSETS LEASED OUT
Date of Total Gross Rental /

Type of Property / Address of the Property / Commencement Lease Payments
No.
Asset Asset of the Rental / received in the Year of
Lease Assessment (RM)
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
TOTAL GROSS
Proceed with the computation by transferring the total gross amount to:
(i) Working Sheet HK-C16 to determine the statutory income; or
(ii) Working Sheet HK-PC1 / HK-PC9 / HK-PC9A if the rental income is assessed as business income under
subsection 4(a) of ITA 1967.
LB5
APPENDIX C: FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)

Commencing from the Year of Assessment 2018, please refer to the Foreign Exchange Rate Schedule at the Lembaga Hasil Dalam Negeri Malaysia (LHDNM)
Official Portal, http://www.hasil.gov.my > Home Page > International > Foreign Exchange Rate or http://www.anm.gov.my/index.php/pertukaran-mata-wang-asing.
The mentioned schedule uses the schedule provided by the Accountant General’s Department of Malaysia (AGD) which is based on the Central Bank of
Malaysia’s foreign exchange rate. This schedule is only a general guide which is subject to changes made by BNM.
YEAR OF $1 1 DINAR $1 $1 1 RENMINBI 1 RIYAL 1 RAND 1 KRONE $1 1 RUPEE 1 RUPIAH 1 YEN
ASSESSMENT AUST. BAHRAIN BRUNEI CANADA CHINA ARAB SAUDI S.AFRICA NORWAY HK INDIA INDONESIA JAPAN
2006 2.7885 9.8261 2.3305 3.2648 0.4646 0.9877 0.5522 0.5777 0.4772 0.0820 0.0004 0.0318
2007 2.9084 9.1412 2.3038 3.2396 0.4563 0.9265 0.4926 0.5932 0.4450 0.0844 0.0004 0.0295
2008 2.8526 8.8466 2.3768 3.1665 0.4846 0.8972 0.4116 0.6025 0.4322 0.0781 0.0003 0.0326
2009 2.8085 9.3478 2.4470 3.1239 0.5210 0.9490 0.4259 0.5672 0.4591 0.0739 0.0003 0.0381
2010 2.9890 8.5417 2.3859 3.1585 0.4807 0.8678 0.4444 0.5394 0.4189 0.0716 0.0004 0.0371
2011 3.1857 8.1129 2.4563 3.1243 0.4780 0.8238 0.4276 0.5511 0.3969 0.0666 0.0004 0.0388
2012 3.2288 8.1935 2.4958 3.1207 0.4944 0.8318 0.3810 0.5361 0.4021 0.0586 0.0003 0.0391
2013 3.0765 8.3509 2.5418 3.0881 0.5171 0.8478 0.3308 0.5410 0.4099 0.0545 0.0003 0.0326
2014 2.9813 8.6715 2.6082 2.9449 0.5365 0.8810 0.3048 0.5263 0.4262 0.0514 0.0003 0.0313
2015 2.9582 10.3506 2.8638 3.0824 0.6267 1.0504 0.3096 0.4887 0.5082 0.0614 0.0003 0.0325
2016 3.1134 11.0180 3.0315 3.1578 0.6306 1.1165 0.2858 0.4974 0.5395 0.0623 0.0003 0.0386
2017 3.3287 11.4251 3.1441 3.3472 0.6425 1.1584 0.3263 0.5253 0.5576 0.0667 0.0006 0.0387
YEAR OF 1 WON $1 NEW 1 RUPEE 1 PESO $1 1 RUPEE 1 FRANC $1 BATH £1 $1 1

ASSESSMENT SOUTH KOREA ZEALAND PAKISTAN PHIL. S’PORE SRI LANKA SWITZERLAND TAIWAN THAI UK USA EURO
2006 0.0038 2.4063 0.0614 0.0722 2.3306 0.0356 2.9553 0.1139 0.0976 6.8176 3.7043 4.6479
2007 0.0037 2.5534 0.0571 0.0754 2.3040 0.0314 2.8937 0.1057 0.1007 6.9464 3.4721 4.7529
2008 0.0031 2.3904 0.0480 0.0758 2.3773 0.0310 3.1077 0.1067 0.1009 6.2176 3.3657 4.9339
2009 0.0028 2.2521 0.0437 0.0748 2.4471 0.0310 3.2813 0.1077 0.1036 5.5655 3.5590 4.9538
2010 0.0028 2.3449 0.0382 0.0721 2.3863 0.0288 3.1232 0.1032 0.1026 5.0305 3.2546 4.3224
2011 0.0028 2.4411 0.0358 0.0714 2.4567 0.0280 3.4901 0.1051 0.1014 4.9521 3.0894 4.2961
2012 0.0028 2.5257 0.0334 0.0739 2.4959 0.0245 3.3259 0.1055 0.1004 4.9417 3.1196 4.0092
2013 0.0029 2.6073 0.0313 0.0749 2.5419 0.0246 3.4307 0.1071 0.1035 4.9741 3.1796 4.2206
2014 0.0031 2.7441 0.0326 0.5365 2.6000 0.0253 3.6159 0.1090 0.1013 5.3927 3.3045 4.4521
2015 0.0037 2.7488 0.0383 0.0865 2.8638 0.0290 4.0922 0.1239 0.1150 6.0266 3.9399 4.3736
2016 0.0036 2.9171 0.0400 0.0882 3.0316 0.0287 4.2494 0.1299 0.1186 5.6755 4.1875 4.6315
2017 0.0038 3.0870 0.0413 0.0862 3.1441 0.0285 4.4102 0.1427 0.1279 5.5908 4.3444 4.8971
LC : 1/2
FOREIGN CURRENCY EXCHANGE RATES (YEARLY AVERAGE)
YEAR OF 1 DINAR 1 PESO 1 PESO 1 REAL 1 KYAT 1 KRONE 1 RIAL 1 PAUN 1 TAKA 1 KRONE 1 DONG 1 NEW LIRA
ASSESSMENT KUWAIT ARGENTINA MEXICO BRAZIL MYANMAR DENMARK IRAN LEBANON BANGLADESH SWEDEN VIETNAM TURKEY
2008 12.5130 1.0552 0.3011 1.8439 0.5225 0.6592 0.0003 0.0022 0.0491 0.5145 0.0002 2.5792
2009 12.3469 0.9479 0.2614 1.7795 0.5531 0.6653 0.0004 0.0024 0.0518 0.4668 0.0002 2.2737
2010 11.3506 0.8245 0.2549 1.8319 0.5057 0.5804 0.0003 0.0022 0.0468 0.4523 0.0002 2.1436
2011 11.1851 0.7418 0.2469 1.8334 0.4801 0.5766 0.0003 0.0021 0.0418 0.4759 0.0001 1.8329
2012 11.1385 0.6810 0.2349 1.5886 0.125 0.5386 0.0003 0.0021 0.0381 0.4605 0.0001 1.7171
2013 11.2009 0.5785 0.2470 1.4643 0.0034 0.5659 0.0002 0.0021 0.0406 0.4879 0.0001 1.6592
2014 11.6104 0.4046 0.2462 1.3952 0.0034 0.5893 0.0001 0.0022 0.0426 0.4835 0.0002 1.4969
2015 13.0882 0.4238 0.2458 1.1838 0.0034 0.5864 0.0001 0.0026 0.0506 0.4672 0.0002 1.4360
2016 13.8553 0.2820 0.2224 1.1952 0.0034 0.6221 0.0001 0.0028 0.0533 0.4893 0.0002 1.3741
2017 14.3173 0.2617 0.2279 1.3498 0.0032 0.6583 0.0001 0.0029 0.0536 0.4683 0.0002 1.1826
YEAR OF 1 DIRHAM 1 PESO 1 RIYAL 1 SHEKEL 1 NAIRA 1 RUBLE

ASSESSMENT U.A.E. CHILE QATAR ISRAEL NIGERIA RUSSIA
2008 0.9074 0.0064 0.9157 0.9875
2009 0.9595 0.0063 0.968 0.8979 0.0238 0.1114
2010 0.8768 0.0063 0.885 0.8538 0.0216 0.1062
2011 0.8327 0.0063 0.8400 0.8092 0.0198 0.1042
2012 0.8410 0.0064 0.8484 0.8065 0.0196 0.0995
2013 0.8571 0.0063 0.8648 0.8578 0.0200 0.0988
2014 0.8901 0.0057 0.8979 0.8809 0.0100 0.0866
2015 1.0620 0.0060 1.0714 1.0041 0.0199 0.0642
2016 1.1292 0.0061 1.1390 1.0768 0.0172 0.0621
2017 1.1716 0.0066 1.1759 1.1927 0.0141 0.0738
LC : 2/2
APPENDIX D1
CLAIM CODES
1. Special Deduction and Other Claims
Code Type of Expenditure Reference
101 Equipment for disabled employees; or Paragraph 34(6)(e) ITA 1967
expenditure on the alteration or renovation of premises for the benefit of (Amended with effect from Year of
disabled employees Assessment 2008)
102 Translation into or publication in the national language of books approved Paragraph 34(6)(f) ITA 1967
by Dewan Bahasa dan Pustaka
103 Provision of library facilities or contributions to libraries not exceeding Paragraph 34(6)(g) ITA 1967
RM100,000
104 Provision of services, public amenities and contributions to approved Paragraph 34(6)(h) ITA 1967
charity / community projects
105 Revenue expenditure on the provision and maintenance of child care Paragraph 34(6)(i) ITA 1967
centre for employees’ benefit
106 Establishment and management of approved musical or cultural groups Paragraph 34(6)(j) ITA 1967
107 Expenditure incurred in sponsoring any approved local and foreign arts, Paragraph 34(6)(k) ITA 1967
cultural or heritage activity:
- not exceeding RM300,000 for sponsoring foreign arts, cultural or
heritage activity
- not exceeding RM700,000 in aggregate
108 Provision of scholarship to a student receiving full-time instruction leading Paragraph 34(6)(l) ITA 1967
to an award of diploma / degree (including Masters / Doctorate)
109 Capital expenditure incurred in obtaining accreditation for a laboratory or Paragraph 34(6)(m) ITA 1967
as a certification body
110 Revenue expenditure on scientific research directly undertaken and Subsection 34(7) ITA 1967
related to the business
111 Incorporation expenses P.U. (A) 475/2003 &
P.U. (A) 472/2005
[P.U. (A) 134/1974 is revoked]
112 Cost of acquisition of proprietary rights P.U. (A) 63/2002
113 Corporate debt restructuring expenditure P.U. (A) 49/2000, P.U. (A) 294/2001 &
P.U. (A) 306/2002
114 Information technology-related expenditure P.U. (A) 51/2000
[Revoked with effect from Year of Assessment
2018 via P.U. (A) 274/2019]
115 Pre-commencement of business training expenses incurred within one P.U. (A) 160/1996
year prior to the commencement of business
116 Contribution to an approved benevolent fund / trust account in respect of Subsection 44(6) ITA 1967
individuals suffering from serious diseases
117 Provision of practical training in Malaysia to resident individuals who are Paragraph 34(6)(n) ITA 1967
not own employees
118 Promotion of exports - registration of patents, trademarks and product P.U. (A) 116/2002 &
licensing overseas P.U. (A) 355/2002
2006]
119 Implementation of RosettaNet P.U. (A) 316/2002 &
P.U.(A) 8/2004
2012 via P.U. (A) 405/2011]
120 Investment in a venture company Paragraph 33(1)(d) ITA 1967 &
P.U. (A) 76/2005
121 Deduction for gifts of new personal computers to employees P.U. (A) 504/2000
(Years of Assessment 2001 until 2003)
Deduction for gifts of new personal computer and monthly broadband P.U. (A) 192/2008
subscription fee to employees (Years of Assessment 2008 until 2010)
122 Cost of developing website P.U. (A) 101/2003

123 Investment in an approved food production project P.U. (A) 81/2001
124 Cost on acquisition of a foreign owned company P.U. (A) 310/2003, P.U. (A) 81/2008 &
P.U. (A) 218/2013
125 Investment in a project of commercialisation of research and development P.U. (A) 269/2005
findings
LD1: 1/5
126 Promotion of exports - hotel accommodation and sustenance provided to P.U. (A) 117/2002
potential importers
127 Expenditure on issuance of Islamic securities / Cost of issuance of Islamic P.U. (A) 320/2005, P.U. (A) 6/2007,
securities P.U. (A) 176/2007, P.U. (A) 420/2009,
P.U. (A) 296/2010 & P.U. (A) 355/2011
128 Expenditure on issuance of asset backed securities P.U. (A) 321/2005
129 Expenditure on issuance of Islamic securities pursuant to Istisna’ principle P.U. (A) 322/2005
130 Cash contribution and sponsor of a cultural or arts show held in Federal P.U. (A) 380/2005
Territory Kuala Lumpur
131 Investment in an approved food production project P.U. (A) 55/2006 & P.U. (A) 167/2011
132 Audit expenditure P.U. (A) 129/2006
133 Expenditure incurred for the development and compliance of new courses P.U. (A) 184/2006
by private higher education institutions
134 Expenditure for establishment of an Islamic stock broking business P.U. (A) 65/2007 & P.U. (A) 401/2009
135 Expenditure incurred for participating in international standardization Paragraph 34(6)(o) ITA 1967
activities approved by the Department of Standards Malaysia
136 Expenditure incurred on the provision of infrastructure in relation to its Paragraph 34(6)(ha) ITA 1967
business which is available for public use, subject to the prior approval of
the Minister
137 Deduction for investment in a Bionexus status company P.U. (A) 306/2016
[P.U. (A) 373/2007 is revoked with effect
from Year of Assessment 2016]
138 Deduction for cost of spectrum assignment P.U. (A) 447/2007
139 Deduction for cost of obtaining Chain of Custody Certification from P.U. (A) 42/2008
Malaysian Timber Certification Council
140 Deduction of pre-commencement of business expenses relating to P.U. (A) 361/2008
employee recruitment
141 Deduction for benefit and gift from employer to employee P.U. (A) 153/2009 & P.U. (A) 226/2009
142 Deduction for investment in an approved consolidation of management of P.U. (A) 417/2009 & P.U. (A) 294/2010
smallholding and idle land project
143 Deduction for cost of preparation of corporate knowledge-based master P.U. (A) 419/2009 & P.U. (A) 295/2010
plan
144 Expenditure on registration of patent and trade mark P.U. (A) 418/2009
145 Deduction for contribution to retirement fund in relation to a member of P.U. (A) 31/2010
the public service (of pensionable status) seconded with approval by the
Public Service Department to serve in a company
146 Deduction for contribution to Universal Service Provision Fund (USP P.U. (A) 158/2011
Fund)
147 Deduction for payment of premium to Malaysia Deposit Insurance P.U. (A) 131/2013 & P.U. (A) 311/2018
Corporation [P.U. (A) 379/2011 is revoked]
148 Deduction for expenditure on franchise fee P.U. (A) 76/2012
149 Deduction for expenditure to obtain the 1-InnoCERT certification P.U. (A) 109/2012 & P.U. (A) 168/2016
150 Deduction for promotion of international or private school P.U. (A) 110/2012
151 Deduction for pre-commencement expenses in relation to Refinery and P.U. (A) 43/2013 & P.U. (A) 183/2015
Petrochemical Integrated Development
152 Deduction for investment in a project of commercialisation of research P.U. (A) 51/2013
and development findings
153 Deduction for expenditure on issuance of retail debenture and retail sukuk P.U. (A) 71/2013 & P.U. (A) 142/2013
P.U. (A) 117/2019
(Years of Assessment 2019 and 2020)
154 Deduction for expenses in relation to interest and incidental cost in P.U. (A) 89/2013
acquiring loan for abandoned projects
155 Deduction for training costs under Skim Latihan 1 Malaysia for P.U. (A) 260/2013 & P.U. (A) 53/2015
unemployed graduates
LD1: 2/5
156 Deduction for relocation costs for Tun Razak Exchange Marquee Status P.U. (A) 30/2013
Company (With effect from Year of Assessment 2014)
157 Deduction for expenses in relation to secretarial fee and tax filing fee P.U. (A) 336/2014
158 Deduction for expenditure on issuance of sukuk P.U. (A) 318/2015
P.U. (A) 118/2019
(Years of Assessment 2019 and 2020)
159 Deduction for the sponsorship of hallmark event P.U. (A) 165/2016
160 Deduction for investment in qualifying activity P.U. (A) 166/2016

161 Deduction for expenses in relation to National Greenhouse Gas Reporting P.U. (A) 295/2016
Programme (Years of Assessment 2015 until 2017)
162 Deduction for expenditure on issuance of retail debenture and retail sukuk P.U. (A) 347/2016
163 Deduction for expenditure on issuance or offering of sustainable and P.U. (A) 221/2017
responsible investment sukuk (Years of Assessment 2016 until 2018)
164 Deduction for payment of educational loan of Perbadanan Tabung P.U. (A) 206/2019
Pendidikan Tinggi Nasional by employers on behalf of employees (Years of Assessment 2019 and 2020)
LD1: 3/5
2. Further Deduction
201 Premiums paid for the import of cargo insured with an insurance company P.U. (A) 72/1982
incorporated in Malaysia [Revoked with effect from Year of
Assessment 2016 under P.U. (A) 220/2012]
202 Remuneration of disabled employees P.U. (A) 73/1982 & P.U. (A) 204/2019
203 Expenditure on approved training of employees for companies in P.U. (A) 61/1992 & P.U. (A) 111/1995
manufacturing, non-manufacturing sector, hotel or tour operating
business
204 Premiums paid for the export of cargo insured with an insurance company P.U. (A) 79/1995
incorporated in Malaysia [Revoked with effect from Year of
205 Freight charges incurred for the export of rattan and wood-based products P.U. (A) 422/1990 & P.U. (A) 54/2013
(excluding veneer and sawn timber) [Revoked with effect from Year of
206 Overseas expenses for promotion of tourism P.U. (A) 412/1991 & P.U.(A) 263/2003
207 Expenditure incurred for participating in an approved international trade P.U. (A) 361/1991
fair held in Malaysia for promotion of exports
208 Premiums paid on export credit insurance taken with Malaysia Export P.U. (A) 526/1985
Credit Insurance Berhad
209 Advertising expenditure on Malaysian brand name goods P.U. (A) 62/2002 & P.U. (A) 171/2002
210 Promotion of exports Section 41 PIA 1986

211 Promotion of export of services P.U. (A) 193/999, P.U.(A) 262/2003 &
P.U. (A) 271/2005
212 Freight charges for shipping goods from Sabah/Sarawak to Peninsular P.U. (A) 50/2000
Malaysia
213 Promotion of export of services P.U.(A) 114/2002 & P.U. (A) 272/2005
214 Promotion of exports P.U.(A) 115/2002
215 Promotion of export of higher education P.U.(A) 185/2001 & P.U.(A) 261/2003
216 Deduction for promotion of Malaysia International Islamic Financial P.U.(A) 307/2008, P.U. (A) 416/2009 &
Centre P.U. (A) 293/2010
217 Deduction for expenses relating to remuneration of employee P.U. (A) 110/2009
218 Deduction for cost of training for employees P.U. (A) 261/2009
219 Deduction for premium for export credit insurance based on takaful P.U. (A) 428/2010
concept (With effect from Year of Assessment 2011)
220 Deduction for participation in an approved career fair P.U. (A) 129/2012
221 Deduction for the provision of child care centre P.U. (A) 15/2013
(With effect from Year of Assessment 2013)
222 Deduction for rental payments for Tun Razak Exchange Marquee Status P.U. (A) 31/2013
Company (With effect from Year of Assessment 2014)
223 Deduction for expenditure in relation to minimum wages P.U. (A) 206/2014
224 Deduction for cost relating to training for employees for the P.U. (A) 334/2014
implementation of Goods and Services Tax (Years of Assessment 2014 & 2015)
225 Deduction for employment of senior citizen, ex-convict, parolee, P.U. (A) 164/2019
supervised person and ex-drug dependant (Years of Assessment 2019 & 2020)
LD1: 4/5
3. Double Deduction
301 Revenue expenditure incurred on approved research Section 34A ITA 1967
302 Cash contributions to an approved research institute or payment for the Section 34B ITA 1967
use of services of an approved research institute / company, a research
and development company or contract research and development
company
303 Expenditure on approved training of employees for manufacturing P.U. (A) 61/1992 & P.U. (A) 111/1995
companies which have not commenced business; and approved training
of handicapped persons who are not employees of the company
306 Promotion of export of professional services P.U. (A) 124/2003 & P.U. (A) 270/2005
307 Professional fees incurred in packaging design P.U. (A) 170/2001
308 Expenditure incurred for the purpose of obtaining certification for Paragraph 34(6)(ma) ITA 1967
recognized quality systems and standards, and halal certification
310 Unemployed graduates allowances P.U. (A) 387/2005
311 Allowances under the Capital Market Training Scheme for unemployed P.U. (A) 172/2007
graduates (P.U. (A) 203/2006 is revoked)
312 Promotion of exports - registration of patents, trademarks and product P.U. (A) 14/2007
licensing overseas
313 Deduction for expenditure incurred for the provision of an approved P.U. (A) 130/2012
internship programme (Years of Assessment 2012 until 2016)
314 Deduction for the sponsorship of scholarship to student of higher P.U. (A) 228/2012
educational institution (Years of Assessment 2011 until 2016)
315 Deduction for contribution by licensed insurers to the Malaysian Motor P.U. (A) 419/2012
Insurance Pool (Years of Assessment 2011 until 2015)
316 Deduction for expenditure on issuance of Agro Sukuk P.U. (A) 305/2013
317 Deduction for cash contribution to Bantuan Pelajar Miskin 1Malaysia P.U. (A) 340/2013
Fund (Years of Assessment 2012 until 2017)
318 Deduction for expenditure in relation to Vendor Development Programme P.U. (A) 169/2014 & P.U. (A) 73/2017
319 Deduction for consultation and training costs for the implementation of P.U. (A) 134/2015
flexible work arrangements (With effect from Year of Assessment 2014)
LD1: 5/5
APPENDIX D2
INCOME EXEMPT UNDER PARAGRAPH 127(3)(b) OF THE INCOME TAX ACT 1967
Code Type of Tax Exempt Income Reference
506 Income of a venture capital company P.U. (A) 75/2005, P.U. (A) 420/2006 &
P.U. (A) 159/2009
507 Income of a venture capital management company P.U. (A) 77/2005
508 Income of an operational headquarters company P.U. (A) 307/2005 & P.U. (A) 260/2007
509 Income of an international procurement centre company P.U. (A) 309/2005 & P.U. (A) 262/2007
510 Income of a regional distribution centre company P.U. (A) 308/2005 & P.U. (A) 261/2007
513 Income from tour operating business derived from domestic tours and / or P.U.(A) 58/2002, P.U.(A) 59/2002,
group inclusive tours P.U.(A) 137/2007, P.U.(A) 138/2007,
P.U.(A) 451/2012, P.U.(A) 7/2013,
P.U. (A) 345/2016,
P.U. (A) 346/2016 & P.U. (A) 144/2017
P.U. (A) 412/2017, P.U. (A) 413/2017
517 Income from organizing international trade exhibition in Malaysia P.U.(A) 113/2002
518 Income from offshore trading through a website in Malaysia P.U.(A) 152/2003
519 Income from the provision of chartering services of luxury yacht P.U.(A) 209/2002
520 Income in relation to approved food production project P.U.(A) 51/2006 & P.U. (A) 166/2011
521 Income derived from organizing conferences held in Malaysia P.U.(A) 500/2000
522 Income of a BioNexus status company P.U.(A) 156/2009 & P.U. (A) 381/2018;
P.U.(A) 371/2007 & P.U. (A) 395/2018;
P.U.(A) 372/2007
523 Income of a bank derived from its branch or investee company which is P.U.(A) 278/2007 & P.U. (A) 413/2009
located outside Malaysia
524 Income derived from Islamic banking and takaful business carried on in any P.U.(A) 154/2007
currency other than Ringgit Malaysia
525 Income derived from a business of providing fund management services in P.U. (A) 199/2007 & P.U. (A) 104/2016;
accordance with Syariah principle to foreign and local investors in Malaysia P.U. (A) 255/2008 & P.U. (A) 105/2016
526 Income exempt under subsection 60AA(22) Income Tax Act 1967 (ITA 1967)
527 Income derived from the regulated activity of dealing in securities relating to P.U.(A) 393/2008
the business of dealing in sukuk
528 Income derived from the regulated activity of dealing in securities and P.U.(A) 394/2008
advising on corporate finance relating to the arranging, underwriting and
distributing of sukuk
529 Income of a developer / development manager in the Iskandar Development P.U.(A) 417/2007
Region
530 Income of an IDR-status (‘Iskandar Development Region’) company from a P.U.(A) 418/2007 & P.U. (A) 382/2018
qualifying activity
531 Income derived from a branch of the company / investee company which P.U.(A) 411/2009
carries on insurance / takaful business; and which is located outside
Malaysia
532 Income in respect of qualifying expenditure for the purpose of obtaining a P.U.(A) 325/2011
greenbuildingindex certificate [Revokes P.U.(A) 414/2009]
533 Income derived from a consolidation of management project (smallholding P.U.(A) 415/2009
and idle land)
534 Income derived from a healthcare services business given to a foreign client P.U.(A) 412/2009
535 Income derived from a business in relation to the carrying on of a P.U.(A) 294/2013
commercialisation project
536 Increased exports allowance for Malaysian International Trading Company P.U. (A) 60/2002 & P.U. (A) 181/2003
537 Value of increased export of qualifying services P.U. (A) 57/2002 & P.U. (A) 275/2006
538 Special incentive for exports P.U. (A) 158/2005
(With effect from Year of Assessment 2003) &
P.U. (A) 44/2011
P.U. (A) 161/2019
[Revokes P.U. (A) 158/2005 with effect from Year of
Assessment 2016]
539 Income derived from an approved business under a special incentive scheme P.U.(A) 112/2006
(pre-package)
540 Income equivalent to the amount of qualifying capital expenditure derived P.U.(A) 113/2006
from an approved business under a special incentive scheme (pre-package)
541 Income derived from carrying out a qualifying activity in RAPID complex P.U. (A) 166/2014
542 Income of a Multimedia Super Corridor company from a qualifying activity. P.U. (A) 50/2015 & & P.U. (A) 396/2018
LD2: 1/2
APPENDIX D2
INCOME EXEMPT UNDER PARAGRAPH 127(3)(b) OF THE INCOME TAX ACT 1967
Code Type of Tax Exempt Income Reference
543 Income derived from a business of providing fund management services in P.U. (A) 150/2014 & P.U. (A) 106/2016
accordance with Syariah principles
544 East Coast Economic Region – Income from a qualifying activity equivalent P.U. (A) 157/2016
to 100% of the qualifying capital expenditure
545 East Coast Economic Region - Income from a special qualifying activity P.U. (A) 158/2016
equivalent to 60% - 100% of the qualifying capital expenditure
546
East Coast Economic Region - Income from a qualifying activity P.U. (A) 159/2016 & P.U. (A) 393/2018
547 East Coast Economic Region - Income from a special qualifying activity at P.U. (A) 160/2016 & P.U. (A) 394/2018
the rate of 60% - 100% as may be specified by the Minister
548 East Coast Economic Region – Income of an approved developer P.U. (A) 161/2016
549 East Coast Economic Region – Income of a development manager or park P.U. (A) 162/2016
manager from carrying on a qualifying activity
550 Pendapatan bagi amaun peningkatan pendapatan bercukai perniagaan. P.U. (A) 117/2017
551 Income from a business of providing private healthcare services equivalent P.U. (A) 203/2017
to the amount of qualifying capital expenditure
552 Income of an operator from a qualifying activity in the Waste Eco Park P.U. (A) 235/2017, P.U. (A) 236/2017,
P.U. (A) 237/2017 & P.U. (A) 238/2017
553 Income equivalent to 100% of the amount of allowance for a qualifying P.U. (A) 253/2017
company under the Income Tax (Accelerated Capital Allowance) [Refer to P.U. (A) 252/2017]
(Automation Equipment) Rules 2017.
554 Income from a source of business consisting of a Malaysian ship P.U. (A) 38/2018 & P.U. (A) 48/2018
555 Income from the business of the qualifying person and the qualifying ringgit P.U. (A) 251/2018
account
556 Exemption for a member institution in respect of statutory income equivalent P.U. (A) 310/2018
to the first levi / annual levi paid from the shareholders’ fund to the Malaysia
Deposit Insurance Corporation
557 Income from a business of providing fund management services for P.U. (A) 356/2018
Sustainable and Responsible Investment Fund in Malaysia
558 Exemption for a principal hub in respect of income derived from core income P.U. (A) 385/2018 & P.U. (A) 41/2019,
generating activities P.U. (A) 386/2018 & P.U. (A) 42/2019,
P.U. (A) 387/2018 & P.U. (A) 43/2019
559 Income from a qualifying activity that has obtained annual verification from P.U. (A) 388/2018
the Malaysian Green Technology Corporation
560 Income of a Multimedia Super Corridor company from core income P.U. (A) 389/2018
generating activities
561 Income from a qualifying activity in the Sabah Development Corridor P.U. (A) 390/2018 & P.U. (A) 391/2018
562 Income in relation to the issuance of Malaysia Japanese Yen Bonds – Series P.U. (A) 53/2019
A (2019) guaranteed by Japan Bank for International Cooperation (for [Period of ten (10) years commencing from the
qualified institutional investors only) Year of Assessment 2019]
563 Income pertaining to increase in export sales of agricultural produce or P.U. (A) 162/2019
product from manufacturing of a qualifying company with at least sixty per (With effect from Year of Assessment 2016)
cent of its issued share capital directly owned by Malaysian citizen
564 Income pertaining to increase in export sales of agricultural produce or P.U. (A) 163/2019
product from manufacturing of a qualifying company with paid-up share (Years of Assessment 2016 – 2020)
capital in respect of its ordinary shares not exceeding two million five hundred
thousand ringgit at the beginning of the basis period for a year of assessment
LD2: 2/2
APPENDIX D4
INCENTIVES UNDER THE INCOME TAX ACT 1967 / PROMOTION OF INVESTMENT ACT 1986
OTHER THAN THE INCENTIVES IN ITEMS D1, D2 AND D3
Code Types of Tax Exempt Income / Allowances / Expenses Reference
401 Pioneer income / Portion of pioneer income Promotion of Investment Act 1986 (PIA 1986)
402 Exempt income from approved service projects Section 127 ITA 1967
403 Income exempted under subsection 60A(2) ITA 1967
404 Income exempted under subsection 60B(2) ITA 1967
405 Income of foreign fund management company Section 60G ITA 1967
406 Income of closed-end fund company Section 60H ITA 1967
407 Tax exempt dividend income ITA 1967 & PIA 1986
408 Shipping income under section 54A ITA 1967
409 Income exempted under subsection 60AA(22) ITA 1967
410 Investment tax allowance PIA 1986
411 Industrial adjustment allowance PIA 1986
412 Infrastructure allowance PIA 1986
413 Schedule 7A allowance ITA 1967
414 Schedule 7B allowance ITA 1967
415 Increased exports allowance P.U. (A) 128/1999 (With effect from 1 January 1998)
P.U. (A) 162/2019
Assessment 2016]
416 Allowance for increased agriculture exports P.U. (A) 128/1999 (With effect from 1 January 1998) &
P.U. (A) 309/2003 (With effect from 1 January 2002)
P.U. (A) 162/2019
Assessment 2016]
417 Schedule 4 expenditure ITA 1967
418 Schedule 4B expenditure ITA 1967
LD4
Form C1 Guidebook 2019 Self Assessment System
APPENDIX E: COUNTRY CODES
Name of Country Country Code Name of Country Country Code
Afghanistan AF Botswana BW
Aland Islands AX Bouvet Island BV
Albania AL Brazil BR
Algeria DZ British Indian Ocean Territory IO
American Samoa AS Brunei Darussalam BN
Andorra AD Bulgaria BG
Angola AO Burkina Faso BF
Anguilla AI Burundi BI
Antarctica AQ Cambodia KH
Antigua and Barbuda AG Cameroon CM
Argentina AR Canada CA
Armenia AM Cape Verde CV
Aruba AW Cayman Islands KY
Australia AU Central African Republic CF
Austria AT Chad TD
Azerbaijan AZ Chile CL
Bahamas BS China CN
Bahrain BH Christmas Island CX
Bangladesh BD Cocos (Keeling) Islands CC
Barbados BB Colombia CO
Belarus BY Comoros KM
Belgium BE Congo CG
Belize BZ Congo, The Democratic Republic of the CD
Benin BJ Cook Islands CK
Bermuda BM Costa Rica CR
Bhutan BT Cote D’ivoire CI
Bolivia BO Croatia (local name: Hrvatska) HR
Bosnia and Herzegovina BA Cuba CU
LE : 1/5
Curacao CW Gibraltar GI
Cyprus CY Greece GR
Czech Republic CZ Greenland GL
Denmark DK Grenada GD
Djibouti DJ Guadeloupe GP
Dominica DM Guam GU
Dominican Republic DO Guatemala GT
East Timor TP Guernsey GG
Ecuador EC Guinea GN
Egypt EG Guinea-Bissau GW
El Salvador SV Guyana GY
Equatorial Guinea GQ Haiti HT
Eritrea ER Heard and McDonald Islands HM
Estonia EE Honduras HN
Ethiopia ET Hong Kong HK
Falkland Islands (Malvinas) FK Hungary HU
Faroe Islands FO Iceland IS
Fiji FJ India IN
Finland FI Indonesia ID
France FR Iran Islamic Republic of IR
France, Metropolitan FX Iraq IQ
French Guiana GF Ireland IE
French Polynesia PF Israel IL
French Southern Territories TF Italy IT
Gabon GA Jamaica JM
Gambia GM Japan JP
Georgia GE Jersey (Channel Islands) JE
Germany DE Jordan JO
Ghana GH Kazakhstan KZ
LE : 2/5
Kenya KE Mexico MX
Kiribati KI Micronesia, Federated States of FM
Korea, Democratic People’s Republic of KP Moldova, Republic of MD
Korea, Republic of KR Monaco MC
Kosovo RS Mongolia MN
Kuwait KW Montserrat MS
Kyrgyzstan KG Morocco MA
Laos People’s Democratic Republic LA Mozambique MZ
Latvia LV Myanmar MM
Lebanon LB Namibia NA
Lesotho LS Nauru NR
Liberia LR Nepal NP
Libyan Arab Jamahiriya LY Netherlands NL
Liechtenstein LI Netherlands Antilles AN
Lithuania LT New Caledonia NC
Luxembourg LU New Zealand NZ
Macao MO Nicaragua NI
Macedonia, The Former Yugoslav Republic of MK Niger NE
Madagascar MG Nigeria NG
Malawi MW Niue NU
Malaysia MY Norfolk Island NF
Maldives MV Northern Mariana Islands MP
Mali ML Norway NO
Malta MT Oman OM
Marshall Islands MH Pakistan PK
Martinique MQ Palau PW
Mauritania MR Palestinian Territory, Occupied PS
Mauritius MU Panama PA
Mayotte YT Papua New Guinea PG
LE : 3/5
Paraguay PY South Georgia and the South Sandwich GS

Islands
Peru PE Spain ES
Philippines PH Sri Lanka LK
Pitcairn PN St. Helena SH
Poland PL St. Pierre and Miquelon PM
Portugal PT Sudan SD
Puerto Rico PR Suriname SR
Qatar QA Svalbard and Jan Mayen Islands SJ
Reunion RE Swaziland SZ
Romania RO Sweden SE
Russian Federation RU Switzerland CH
Rwanda RW Syrian Arab Republic SY
Saint Kitts and Nevis KN Taiwan, Province of China TW
Saint Lucia LC Tajikistan TJ
Saint Vincent and the Grenadines VC Tanzania, United Republic of TZ
Samoa WS Thailand TH
San Marino SM Timor - Leste TL
Sao Tome and Principe ST Togo TG
Saudi Arabia SA Tokelau TK
Senegal SN Tonga TO
Serbia and Montenegro CS Trinidad and Tobago TT
Seychelles SC Tunisia TN
Sierra Leone SL Turkey TR
Singapore SG Turkmenistan TM
Slovakia (Slovak Republic) SK Turks and Caicos Islands TC
Slovenia SI Tuvalu TV
Solomon Islands SB Uganda UG
Somalia SO Ukraine UA
South Africa ZA United Arab Emirates AE
LE : 4/5
United Kingdom GB Virgin Islands (British) VG
United States US Virgin Islands (U.S.) VI
United States Minor Outlying Islands UM Wallis And Futuna Islands WF
Uruguay UY Western Sahara EH
Uzbekistan UZ Yemen YE
Vanuatu VU Yugoslavia YU
Vatican City State (Holy See) VA Zambia ZM
Venezuela VE Zimbabwe ZW
Vietnam VN
LE : 5/5
DOUBLE TAXATION AGREEMENTS (DTA) –

APPENDIX F:
WITHHOLDING TAX RATES ON PAYMENTS TO NON-RESIDENTS
Wittholding tax rates according to Double Taxation Agreements (DTA) can be accessed at the LHDNM Official Portal via the
following link:
http://www.hasil.gov.my > Home Page > International > Foreign Exchange Rate > DTA Withholding Tax Rates
LF
APPENDIX G: BUSINESS CODES
NEW CODES
DESCRIPTION
(MSIC 2008)
A AGRICULTURE, FORESTRY AND FISHING
CROPS AND ANIMAL PRODUCTION, HUNTING AND RELATED SERVICE ACTIVITIES
Growing of non-perennial crops
01111 Growing of maize
01112 Growing of leguminous crops
01113 Growing of oil seeds
01119 Growing of other cereals n.e.c.
01120 Growing of paddy
01131 Growing of leafy or stem vegetables
01132 Growing of fruits bearing vegetables
01133 Growing of melons
01134 Growing of mushrooms and truffles
01135 Growing of vegetables seeds, except beet seeds
01136 Growing of other vegetables
01137 Growing of sugar beet
01138 Growing of roots, tubers, bulb or tuberous vegetables
01140 Growing of sugar cane
01150 Growing of tobacco
01160 Growing of fibre crops
01191 Growing of flowers
01192 Growing of flower seeds
01193 Growing of sago (rumbia)
01199 Growing of other non-perennial crops n.e.c.
Growing of perennial crops
01210 Growing of grapes
01221 Growing of banana
01222 Growing of mango
01223 Growing of durian
01224 Growing of rambutan
01225 Growing of star fruit
01226 Growing of papaya
01227 Growing of pineapple
01228 Growing of pitaya (dragon fruit)
01229 Growing of other tropical and subtropical fruits n.e.c.
01231 Growing of pomelo
01232 Growing of lemon and limes
01233 Growing of tangerines and mandarin
01239 Growing of other citrus fruits n.e.c.
01241 Growing of guava
01249 Growing of other pome fruits and stones fruits n.e.c.
01251 Growing of berries
01252 Growing of fruit seeds
01253 Growing of edible nuts
01259 Growing of other tree and bush fruits
01261 Growing of oil palm (estate)
LG : 1/30
01262 Growing of oil palm (smallholdings)
01263 Growing of coconut (estate and smallholdings)
01269 Growing of other oleaginous fruits n.e.c.
01271 Growing of coffee
01272 Growing of tea
01273 Growing of cocoa
01279 Growing of other beverage crops n.e.c.
01281 Growing of pepper (piper nigrum)
01282 Growing of chilies and pepper (capsicum spp.)
01283 Growing of nutmeg
01284 Growing of ginger
01285 Growing of plants used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar
purposes
01289 Growing of other spices and aromatic crops n.e.c.
01291 Growing of rubber trees (estate)
01292 Growing of rubber trees (smallholdings)
01293 Growing of trees for extraction of sap
01294 Growing of nipa palm
01295 Growing of areca
01296 Growing of roselle
01299 Growing of other perennial crops n.e.c.
Plant propagation
01301 Growing of plants for planting
01302 Growing of plants for ornamental purposes
01303 Growing of live plants for bulbs, tubers and roots; cuttings and slips; mushroom spawn
01304 Operation of tree nurseries
Animal production
01411 Raising, breeding and production of cattle or buffaloes
01412 Production of raw milk from cows or buffaloes
01413 Production of bovine semen
01420 Raising and breeding of horses, asses, mules or hinnes
01430 Raising and breeding of camels (dromedary) and camelids
01441 Raising, breeding and production of sheep and goats
01442 Production of raw sheep or goat’s milk
01443 Production of raw wool
01450 Raising, breeding and production of swine/pigs
01461 Raising, breeding and production of chicken, broiler
01462 Raising, breeding and production of ducks
01463 Raising, breeding and production of geese
01464 Raising, breeding and production of quails
01465 Raising and breeding of other poultry n.e.c.
01466 Production of chicken eggs
01467 Production of duck eggs
01468 Production of other poultry eggs n.e.c.
01469 Operation of poultry hatcheries
01491 Raising, breeding and production of semi-domesticated
01492 Production of fur skins, reptile or bird’s skin from ranching operation
01493 Operation of worm farms, land mollusc farms, snail farms
01494 Raising of silk worms and production of silk worm cocoons
01495 Bee keeping and production of honey and beeswax
01496 Raising and breeding of pet animals
LG : 2/30
01497 Raising and breeding of swiflet
01499 Raising of diverse/other animals n.e.c.
01500 Mixed Farming
Support activities to agriculture and post-harvest crops activities
01610 Agricultural activities for crops production on a fee or contract basis

01620 Agricultural activities for animal production on a fee or contract basis
01631 Preparation of crops for primary markets
01632 Preparation of tobacco leaves
01633 Preparation of cocoa beans
01634 Sun-drying of fruits and vegetables
01640 Seed processing for propagation
Hunting, trapping and related service activities
01701 Hunting and trapping on a commercial basis
01702 Taking of animals (dead or alive)
FORESTRY AND LOGGING
Silviculture and other forestry activities
02101 Planting, replanting, transplanting, thinning and conserving of forests and timber tracts
02102 Growing of coppice, pulpwood and fire wood
02103 Operation of forest tree nurseries
02104 Collection and raising of wildings (peat swamp forest tree species)
02105 Forest plantation
Logging
02201 Production of round wood for forest-based manufacturing industries
02202 Production of round wood used in an unprocessed form
02203 Production of charcoal in the forest (using traditional methods)
02204 Rubber wood logging
Gathering of non-wood forest products
02301 Collection of rattan, bamboo
02302 Bird’s nest collection
02303 Wild sago palm collection
02309 Gathering of non-wood forest products n.e.c.
Support service to forestry
02401 Carrying out part of the forestry and forest plantation operation on a fee or contract basis for
forestry service activities
02402 Carrying out part of the forestry operation on a fee or contract basis for logging service activities
FISHING AND AQUACULTURE
Fishing
03111 Fishing on a commercial basis in ocean and coastal waters

03112 Collection of marine crustaceans and molluscs
03113 Taking of aquatic animals: sea squirts, tunicates, sea urchins
03114 Activities of vessels engaged both in fishing and in processing and preserving of fish
03115 Gathering of other marine organisms and materials (natural pearls, sponges, coral and algae)
03119 Marine fishing n.e.c.
03121 Fishing on a commercial basis in inland waters
03122 Taking of freshwater crustaceans and molluscs
03123 Taking of freshwater aquatic animals
03124 Gathering of freshwater flora and fauna
03129 Freshwater fishing n.e.c.
LG : 3/30
Aquaculture
03211 Fish farming in sea water
03212 Production of bivalve spat (oyster, mussel), lobster lings, shrimp post-larvae, fish fry and fingerlings
03213 Growing of laver and other edible seaweeds
03214 Culture of crustaceans, bivalves, other molluscs and other aquatic animals in sea water
03215 Aquaculture activities in brackish water
03216 Aquaculture activities in salt water filled tanks or reservoirs
03217 Operation of hatcheries (marine)
03218 Operation of marine worm farms for fish feed
03219 Marine aquaculture n.e.c.
03221 Fish farming in freshwater
03222 Shrimp farming in freshwater
03223 Culture of freshwater crustaceans, bivalves, other molluscs and other aquatic animals
03224 Operation of hatcheries (freshwater)
03225 Farming of frogs
03229 Freshwater aquaculture n.e.c.
B MINING AND QUARRYING
MINING OF COAL AND LIGNITE
05100 Mining of hard coal
05200 Mining of lignite (brown coal)
EXTRACTION OF CRUDE, PETROLEUM AND NATURAL GAS
Extraction of crude petroleum
06101 Extraction of crude petroleum oils
06102 Extraction of bituminous or oil shale and tar sand
06103 Production of crude petroleum from bituminous shale and sand
06104 Processes to obtain crude oils
Extraction of natural gas
06201 Production of crude gaseous hydrocarbon (natural gas)
06202 Extraction of condensates
06203 Draining and separation of liquid hydrocarbon fractions
06204 Gas desulphurization
06205 Mining of hydrocarbon liquids, obtain through liquefaction or pyrolysis
MINING OF METAL ORES
Mining of iron ores
07101 Mining of ores valued chiefly for iron content
07102 Beneficiation and agglomeration of iron ores
Mining of non-ferrous metal ores
07210 Mining of uranium and thorium ores
07291 Mining of tin ores
07292 Mining of copper
07293 Mining of bauxite (aluminium)
07294 Mining of ilmenite
07295 Mining of gold
07296 Mining of silver
07297 Mining of platinum
07298 Amang retreatment
07299 Mining of other non-ferrous metal ores n.e.c.
OTHER MINING AND QUARRYING
Quarrying of stone, sand and clay
08101 Quarrying, rough trimming and sawing of monumental and building stone such as marble, granite
(dimension stone), sandstone
LG : 4/30
08102 Quarrying, crushing and breaking of limestone
08103 Mining of gypsum and anhydrite
08104 Mining of chalk and uncalcined dolomite
08105 Extraction and dredging of industrial sand, sand for construction and gravel
08106 Breaking and crushing of stone and gravel
08107 Quarrying of sand
08108 Mining of clays, refractory clays and kaolin
08109 Quarrying, crushing and breaking of granite
Mining and quarrying n.e.c.
08911 Mining of natural phosphates
08912 Mining of natural potassium salts
08913 Mining of native sulphur
08914 Extraction and preparation of pyrites and pyrrhotite, except roasting
08915 Mining of natural barium sulphate and carbonate (barytes and witherite)
08916 Mining of natural borates, natural magnesium sulphates (kieserite)
08917 Mining of earth colours, fluorspar and other minerals valued chiefly as a source of chemicals
08918 Guano mining
08921 Peat digging
08922 Peat agglomeration
08923 Preparation of peat to improve quality or facilitate transport or storage
08931 Extraction of salt from underground
08932 Salt production by evaporation of sea water or other saline waters
08933 Crushing, purification and refining of salt by the producer
08991 Mining and quarrying of abrasive materials
08992 Mining and quarrying of asbestos
08993 Mining and quarrying of siliceous fossil meals
08994 Mining and quarrying of natural graphite
08995 Mining and quarrying of steatite (talc)
08996 Mining and quarrying of gemstones
08999 Other mining and quarrying n.e.c.
MINING SUPPORT SERVICE ACTIVITIES
Support activities for petroleum and natural gas extraction
09101 Oil and gas extraction service activities provided on a fee or contract basis
09102 Oil and gas field fire fighting services
09900 Support activities for other mining and quarrying
C MANUFACTURING
MANUFACTURE OF FOOD PRODUCTS
Processing and preserving of meat
10101 Processing and preserving of meat and production of meat products
10102 Processing and preserving of poultry and poultry products
10103 Production of hides and skins originating from slaughterhouses
10104 Operation of slaughterhouses engaged in killing, houses dressing or packing meat
10109 Processing and preserving of meat n.e.c.
Processing and preserving of fish, crustaceans and molluscs
10201 Canning of fish, crustaceans and mollusks
10202 Processing, curing and preserving of fish, crustacean and molluscs
10203 Production of fish meals for human consumption or animal feed
10204 Production of keropok including keropok lekor
10205 Processing of seaweed
Processing and preserving of fruits and vegetables
LG : 5/30
10301 Manufacture of fruits and vegetable food products
10302 Manufacture of fruit and vegetable juices
10303 Pineapple canning
10304 Manufacture of jams, marmalades and table jellies
10305 Manufacture of nuts and nut products
10306 Manufacture of bean curd products
Manufacture of vegetable and animal oils and fats
10401 Manufacture of crude palm oil
10402 Manufacture of refined palm oil
10403 Manufacture of palm kernel oil
10404 Manufacture of crude and refined vegetable oil
10405 Manufacture of coconut oil
10406 Manufacture of compound cooking fats
10407 Manufacture of animal oils and fats
Manufacture of dairy products
10501 Manufacture of ice cream and other edible ice such as sorbet
10502 Manufacture of condensed, powdered and evaporated milk
10509 Manufacture of other dairy products n.e.c.
Manufacture of grain mill products, starches and starch products
10611 Rice milling
10612 Provision of milling services
10613 Flour milling
10619 Manufacture of grain mill products n.e.c.
10621 Manufacture of starches and starch products
10622 Manufacture of glucose, glucose syrup, maltose, inulin
10623 Manufacture of sago and tapioca flour/products
Manufacture of other food products
10711 Manufacture of biscuits and cookies
10712 Manufacture of bread, cakes and other bakery products
10713 Manufacture of snack products
10714 Manufacture of frozen bakery products
10721 Manufacture of sugar
10722 Manufacture of sugar products
10731 Manufacture of cocoa products
10732 Manufacture of chocolate and chocolate products
10733 Manufacture of sugar confectionery
10741 Manufacture of meehoon, noodles and other related products
10742 Manufacture of pastas
10750 Manufacture of prepared meals and dishes
10791 Manufacture of coffee
10792 Manufacture of tea
10793 Manufacture of sauces and condiments
10794 Manufacture of spices and curry powder
10795 Manufacture of egg products
10799 Manufacture of other food products n.e.c.
10800 Manufacture of prepared animal feeds
MANUFACTURE OF BEVERAGES
11010 Distilling, rectifying and blending of spirits
11020 Manufacture of wines
11030 Manufacture of malt liquors and malt
LG : 6/30
11041 Manufacture of soft drinks
11042 Production of natural mineral water and other bottled water
12000 MANUFACTURE OF TOBACCO PRODUCTS
MANUFACTURE OF TEXTILES
Spinning, weaving and finishing of textiles
13110 Preparation and spinning of textile fibres
13120 Weaving of textiles
13131 Batik making
13132 Dyeing, bleaching, printing and finishing of yarns and fabrics
13139 Other finishing textiles
Manufacture of other textiles
13910 Manufacture of knitted and crocheted fabrics
13921 Manufacture of made-up articles of any textile materials, including of knitted or crocheted fabrics
13922 Manufacture of made-up furnishing articles
13930 Manufacture of carpets and rugs
13940 Manufacture of cordage, rope, twine and netting
13990 Manufacture of other textiles n.e.c.
MANUFACTURE OF WEARING APPAREL
Manufacture of wearing apparel, except fur apparel
14101 Manufacture of specific wearing apparel
14102 Manufacture of clothings
14103 Custom tailoring
14109 Manufacture of other clothing accessories
Manufacture of articles of fur
14200 Manufacture of articles made of fur skins
14300 Manufacture of knitted and crocheted apparel
MANUFACTURE OF LEATHER AND RELATED PRODUCTS
Tanning and dressing of leather; manufacture of luggage, handbags, saddlery and harness;
dressing and dyeing of fur
15110 Tanning and dressing of leather; dressing and dyeing of fur
15120 Manufacture of luggage, handbags and the like, saddlery and harness
Manufacture of footwear
15201 Manufacture of leather footwear
15202 Manufacture of plastic footwear
15203 Manufacture of rubber footwear
15209 Manufacture of other footwear n.e.c.
MANUFACTURE OF WOOD AND OF PRODUCTS OF WOOD AND CORK, EXCEPT
FURNITURE; MANUFACTURE OF ARTICLES OF STRAW AND PLAITING MATERIALS
16100 Sawmilling and planning of wood
Manufacture of products of wood, cork, straw and plaiting materials
16211 Manufacture of veneer sheets and plywood
16212 Manufacture of particle board and fibreboard
16221 Manufacture of builders' carpentry
16222 Manufacture of joinery wood products
16230 Manufacture of wooden containers
16291 Manufacture of wood charcoal
16292 Manufacture of other products of wood, cane, articles of cork, straw and plaiting materials
MANUFACTURE OF PAPER AND PAPER PRODUCTS
17010 Manufacture of pulp, paper and paperboard
17020 Manufacture of corrugated paper and paperboard and of containers of paper and paperboard
17091 Manufacture of envelopes and letter-card
LG : 7/30
17092 Manufacture of household and personal hygiene paper
17093 Manufacture of gummed or adhesive paper in strips or rolls and labels and wall paper
17094 Manufacture of effigies, funeral paper goods, joss paper
17099 Manufacture of other articles of paper and paperboard n.e.c.
PRINTING AND REPRODUCTION OF RECORDED MEDIA
Printing and service activities related to printing
18110 Printing
18120 Service activities related to printing
18200 Reproduction of recorded media
MANUFACTURE OF COKE AND REFINED PETROLEUM PRODUCTS
19100 Manufacture of coke oven products
Manufacture of refined petroleum products
19201 Manufacture of refined petroleum products
19202 Manufacture of bio-diesel products
MANUFACTURE OF CHEMICALS AND CHEMICAL PRODUCTS
Manufacture of basic chemicals, fertilizer and nitrogen compounds, plastic and synthetic
rubber in primary forms
20111 Manufacture of liquefied or compressed inorganic industrial or medical gases
20112 Manufacture of basic organic chemicals
20113 Manufacture of inorganic compounds
20119 Manufacture of other basic chemicals n.e.c.
20121 Manufacture of fertilizers
20129 Manufacture of associated nitrogen products
20131 Manufacture of plastic in primary forms
20132 Manufacture of synthetic rubber in primary forms: synthetic rubber, factice
20133 Manufacture of mixtures of synthetic rubber and natural rubber or rubber - like gums
Manufacture of other chemical products
20210 Manufacture of pesticides and other agrochemical products
20221 Manufacture of paints, varnishes and similar coatings ink and mastics
20222 Manufacture of printing ink
20231 Manufacture of soap and detergents, cleaning and polishing preparations
20232 Manufacture of perfumes and toilet preparations
20291 Manufacture of photographic plates, films, sensitized paper and other sensitized unexposed
materials
20292 Manufacture of writing and drawing ink
20299 Manufacture of other chemical products n.e.c.
20300 Manufacture of man-made fibres
MANUFACTURE OF BASIC PHARMACEUTICALS, MEDICINAL CHEMICAL AND BOTANICAL
PRODUCTS
21001 Manufacture of medicinal active substances to be used for their pharmacological properties in the
manufacture of medicaments
21002 Processing of blood
21003 Manufacture of medicaments
21004 Manufacture of chemical contraceptive products
21005 Manufacture of medical diagnostic preparation
21006 Manufacture of radioactive in-vivo diagnostic substances
21007 Manufacture of biotech pharmaceuticals
21009 Manufacture of other pharmaceuticals, medicinal chemical and botanical products n.e.c.
MANUFACTURE OF RUBBER AND PLASTIC PRODUCTS
Manufacture of rubber products
22111 Manufacture of rubber tyres for vehicles
22112 Manufacture of interchangeable tyre treads and retreading rubber tyres
22191 Manufacture of other products of natural or synthetic rubber, unvulcanized, vulcanized or hardened
LG : 8/30
22192 Manufacture of rubber gloves
22193 Rubber remilling and latex processing
22199 Manufacture of other rubber products n.e.c
Manufacture of plastic products
22201 Manufacture of semi-manufactures of plastic products
22202 Manufacture of finished plastic products
22203 Manufacture of plastic articles for the packing of goods
22204 Manufacture of builders' plastics ware
22205 Manufacture of plastic tableware, kitchenware and toilet articles
22209 Manufacture of diverse plastic products n.e.c.
MANUFACTURE OF OTHER NON-METALLIC MINERAL PRODUCTS
Manufacture of glass and glass products
23101 Manufacture of flat glass, including wired, coloured or tinted flat glass
23102 Manufacture of laboratory, hygienic or pharmaceutical glassware
23109 Manufacture of other glass products n.e.c.
Manufacture of non-metallic mineral products n.e.c.
23911 Manufacture of refractory mortars and concretes
23912 Manufacture of refractory ceramic goods
23921 Manufacture of non-refractory ceramic
23929 Manufacture of other clay building materials
23930 Manufacture of other porcelain and ceramic products
23941 Manufacture of hydraulic cement
23942 Manufacture of lime and plaster
23951 Manufacture of ready-mix and dry-mix concrete and mortars
23952 Manufacture of precast concrete, cement or artificial stone articles for use in construction
23953 Manufacture of prefabricated structural components for building or civil engineering of cement,
concrete or artificial stone
23959 Manufacture of other articles of concrete, cement and plaster n.e.c.
23960 Cutting, shaping and finishing of stone
23990 Manufacture of other non-metallic mineral products n.e.c.
MANUFACTURE OF BASIC METALS
Manufacture of basic iron and steel
24101 Production of pig iron and spiegeleisen in pigs, blocks or other primary forms
24102 Production of bars and rods of stainless steel or other alloy steel
24103 Manufacture of seamless tubes, by hot rolling, hot extrusion or hot drawing, or by cold drawing or
cold rolling
24104 Manufacture of steel tube fittings
24109 Manufacture of other basic iron and steel products n.e.c.
Manufacture of basic precious and other non-ferrous metals
24201 Tin smelting
24202 Production of aluminium from alumina
24209 Manufacture of other basic precious and other non-ferrous metals n.e.c.
Casting of metals
24311 Casting of iron
24312 Casting of steel
24320 Casting of non-ferrous metals
MANUFACTURE OF FABRICATED METAL PRODUCTS EXCEPT MACHINERY AND
EQUIPMENT
Manufacture of structural metal products, tanks, reservoirs and steam generators
25111 Manufacture of industrial frameworks in metal
25112 Manufacture of prefabricated buildings mainly of metal
LG : 9/30
25113 Manufacture of metal doors, windows and their frames, shutters and gates
25119 Manufacture of other structural metal products
25120 Manufacture of tanks, reservoirs and containers of metal
25130 Manufacture of steam generators, except central heating hot water boilers
25200 Manufacture of weapons and ammunition
Manufacture of other fabricated metal products; metal working service activities
25910 Forging, pressing, stamping and roll-forming of metal; powder metallurgy
25920 Treatment and coating of metals; machining
25930 Manufacture of cutlery, hand tools and general hardware
25991 Manufacture of tins and cans for food products, collapsible tubes and boxes
25992 Manufacture of metal cable, plaited bands and similar articles
25993 Manufacture of bolts, screws, nuts and similar threaded products
25994 Manufacture of metal household articles
25999 Manufacture of any other fabricated metal products n.e.c.
MANUFACTURE OF COMPUTER, ELECTRONIC AND OPTICAL PRODUCTS
Manufacture electronic components and boards
26101 Manufacture of diodes, transistors and similar semiconductor devices
26102 Manufacture electronic integrated circuits micro assemblies
26103 Manufacture of electrical capacitors and resistors
26104 Manufacture of printed circuit boards
26105 Manufacture of display components
26109 Manufacture of other components for electronic applications
Manufacture of computers and peripheral equipment
26201 Manufacture of computers
26202 Manufacture of peripheral equipment
26300 Manufacture of communication equipment
26400 Manufacture of consumer electronics
Manufacture of measuring, testing, navigating and control equipment; watches and clocks
26511 Manufacture of measuring, testing, navigating and control equipment
26512 Manufacture of industrial process control equipment
26520 Manufacture of watches and clocks and parts
26600 Manufacture of irradiation, electro medical and electrotherapeutic equipment
Manufacture of optical instruments and photographic equipment
26701 Manufacture of optical instruments and equipment
26702 Manufacture of photographic equipment
26800 Manufacture of magnetic and optical recording media
MANUFACTURE OF ELECTRICAL EQUIPMENT
Manufacture of electric motors, generators, transformers and electricity distribution and
control apparatus
27101 Manufacture of electric motors, generators and transformers
27102 Manufacture of electricity distribution and control apparatus
27200 Manufacture of batteries and accumulators
Manufacture of wiring and wiring devices
27310 Manufacture of fibre optic cables
27320 Manufacture of other electronic and electric wires and cables
27330 Manufacture of current-carrying and non current-carrying wiring devices for electrical circuits
regardless of material
27400 Manufacture of electric lighting equipment
27500 Manufacture of domestic appliances
Manufacture of other electrical equipment
LG : 10/30
27900 Manufacture of miscellaneous electrical equipment other than motors, generators and transformers,
batteries and accumulators, wires and wiring devices, lighting equipment or domestic appliances
MANUFACTURE OF MACHINERY AND EQUIPMENT N.E.C
Manufacture of general purpose machinery
28110 Manufacture of engines and turbines, except aircraft, vehicle and cycle engines
28120 Manufacture of fluid power equipment
28130 Manufacture of other pumps, compressors, taps and valves
28140 Manufacture of bearings, gears, gearing and driving elements
28150 Manufacture of ovens, furnaces and furnace burners
28160 Manufacture of lifting and handling equipment
28170 Manufacture of office machinery and equipment (except computers and peripheral equipment)
28180 Manufacture of power-driven hand tools with self-contained electric or non-electric motor or
pneumatic drives
28191 Manufacture of refrigerating or freezing industrial equipment
28192 Manufacture of air-conditioning machines, including for motor vehicles
28199 Manufacture of other general-purpose machinery n.e.c.
Manufacture of special-purpose machinery
28210 Manufacture of agricultural and forestry machinery
28220 Manufacture of metal-forming machinery and machine tools
28230 Manufacture of machinery for metallurgy
28240 Manufacture of machinery for mining, quarrying and construction
28250 Manufacture of machinery for food, beverage and tobacco processing
28260 Manufacture of machinery for textile, apparel and leather production
28290 Manufacture of other special-purpose machinery n.e.c.
MANUFACTURE OF MOTOR VEHICLES, TRAILERS AND SEMI-TRAILERS
Manufacture of motor vehicles
29101 Manufacture of passenger cars
29102 Manufacture of commercial vehicles
29200 Manufacture of bodies (coachwork) for motor vehicles; manufacture of trailers and semi-
trailers
29300 Manufacture of parts and accessories for motor vehicles

MANUFACTURE OF OTHER TRANSPORT EQUIPMENT
Building of ships and boats
30110 Building of ships and floating structures
30120 Building of pleasure and sporting boats
30200 Manufacture of railway locomotives and rolling stock
30300 Manufacture of air and spacecraft and related machinery
30400 Manufacture of military fighting vehicles
Manufacture of transport equipments n.e.c.
30910 Manufacture of motorcycles
30920 Manufacture of bicycles and invalid carriages
30990 Manufacture of other transport equipments n.e.c.
MANUFACTURE OF FURNITURE
31001 Manufacture of wooden and cane furniture
31002 Manufacture of metal furniture
31003 Manufacture of mattress
31009 Manufacture of other furniture, except of stone, concrete or ceramic
OTHER MANUFACTURING
Manufacture of jewellery, bijouterie and related articles
32110 Manufacture of jewellery and related articles
32120 Manufacture of imitation jewellery and related articles
LG : 11/30
32200 Manufacture of musical instruments
32300 Manufacture of sports goods
32400 Manufacture of games and toys

32500 Manufacture of medical and dental instrument and supplies
Other manufacturing n.e.c.
32901 Manufacture of stationery

32909 Other manufacturing n.e.c.
REPAIR AND INSTALLATION OF MACHINERY AND EQUIPMENT
33110 Repair of fabricated metal products
33120 Repair and maintenance of industrial machinery and equipment
33131 Repair and maintenance of the measuring, testing, navigating and control equipment
33132 Repair and maintenance of irradiation, electro medical and electrotherapeutic equipment
33133 Repair of optical instruments and photographic equipment
33140 Repair and maintenance of electrical equipment except domestic appliances
33150 Repair and maintenance of transport equipment except motorcycles and bicycles
33190 Repair and maintenance of other equipment n.e.c.
33200 Installation of industrial machinery and equipment
D ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
Electric power generation, transmission and distribution
35101 Operation of generation facilities that produce electric energy
35102 Operation of transmission, distribution and sales of electricity
Manufacture of gas; distribution of gaseous fuels through mains
35201 Manufacture of gaseous fuels with a specified calorific value, by purification, blending and other
processes from gases of various types including natural gas
35202 Transportation, distribution and supply of gaseous fuels of all kinds through a system of mains
35203 Sale of gas to the user through mains
Steam and air conditioning supply
35301 Production, collection and distribution of steam and hot water for heating, power and other
purposes
35302 Production and distribution of cooled air, chilled water for cooling purposes
35303 Production of ice, including ice for food and non-food (e.g. cooling) purposes
E WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
Water collection, treatment and supply
36001 Purification and distribution of water for water supply purposes
36002 Desalting of sea or ground water to produce water as the principal product of interest
Sewerage
37000 Sewerage and similar activities
WASTE COLLECTION, TREATMENT AND DISPOSAL ACTIVITIES; MATERIALS RECOVERY
Waste collection
38111 Collection of non-hazardous solid waste (i.e. garbage) within a local area
38112 Collection of recyclable materials
38113 Collection of refuse in litter-bins in public places
38114 Collection of construction and demolition waste
38115 Operation of waste transfer stations for non-hazardous waste
38121 Collection of hazardous waste
38122 Operation of waste transfer stations for hazardous waste
Waste treatment and disposal
38210 Treatment and disposal of non-hazardous waste
LG : 12/30
38220 Treatment and disposal of hazardous waste
Materials recovery
38301 Mechanical crushing of metal waste
38302 Dismantling of automobiles, computers, televisions and other equipment for material recover
38303 Reclaiming of rubber such as used tires to produce secondary raw material
38304 Reuse of rubber products
38309 Materials recovery n.e.c.
39000 Remediation activities and other waste management services
F CONSTRUCTION
CONSTRUCTION OF BUILDINGS
41001 Residential buildings
41002 Non-residential buildings
41003 Assembly and erection of prefabricated constructions on the site
41009 Construction of buildings n.e.c.
CIVIL ENGINEERING
Construction of roads and railways
42101 Construction of motorways, streets, roads, other vehicular and pedestrian ways
42102 Surface work on streets, roads, highways, bridges or tunnels
42103 Construction of bridges, including those for elevated highways
42104 Construction of tunnels
42105 Construction of railways and subways
42106 Construction of airfield/airports runways
42109 Construction of roads and railways n.e.c.
Construction of utility projects
42201 Long-distance pipelines, communication and power lines
42202 Urban pipelines, urban communication and power lines; ancillary urban works
42203 Water main and line construction
42204 Reservoirs
42205 Construction of irrigation systems (canals)
42206 Construction of sewer systems (including repair) and sewage disposal plants
42207 Construction of power plants
42209 Construction of utility projects n.e.c.
Construction of other civil engineering projects
42901 Construction of refineries
42902 Construction of waterways, harbour and river works, pleasure ports (marinas), locks
42903 Construction of dams and dykes
42904 Dredging of waterways
42905 Outdoor sports facilities
42906 Land subdivision with land improvement
42909 Construction of other engineering projects n.e.c.
SPECIALIZED CONSTRUCTION ACTIVITIES
Demolition and site preparation
43110 Demolition or wrecking of buildings and other structures
43121 Clearing of building sites
43122 Earth moving
43123 Drilling, boring and core sampling for construction, geophysical, geological or similar purposes
43124 Site preparation for mining
43125 Drainage of agricultural or forestry land
43126 Land reclamation work
43129 Other site preparation activities n.e.c.
LG : 13/30
Electrical, plumbing and other construction installation activities
43211 Electrical wiring and fittings
43212 Telecommunications wiring
43213 Computer network and cable television wiring
43214 Satellite dishes
43215 Lighting systems
43216 Security systems
43219 Electrical installation n.e.c.
43221 Installation of heating systems (electric, gas and oil)
43222 Installation of furnaces, cooling towers
43223 Installation of non-electric solar energy collectors
43224 Installation of plumbing and sanitary equipment
43225 Installation of ventilation, refrigeration or air-conditioning equipment and ducts
43226 Installation of gas fittings
43227 Installation of fire and lawn sprinkler systems
43228 Steam piping
43229 Plumbing, heat and air-conditioning installation n.e.c.
43291 Installation of elevators, escalators in buildings or other construction projects
43292 Installation of automated and revolving doors in buildings or other construction projects
43293 Installation of lighting conductors in buildings or other construction projects
43294 Installation vacuum cleaning systems in buildings or other construction projects
43295 Installation thermal, sound or vibration insulation in buildings or other construction projects
43299 Other construction installation n.e.c.
Building completion and finishing
43301 Installation of doors, windows, door and window frames of wood or other materials, fitted kitchens,
staircases, shop fittings and furniture
43302 Laying, tiling, hanging or fitting in buildings or other construction projects of various types of
materials
43303 Interior and exterior painting of buildings
43304 Painting of civil engineering structures
43305 Installation of glass, mirrors
43306 Interior completion
43307 Cleaning of new buildings after construction
43309 Other building completion and finishing work n.e.c.
Other specialized construction activities
43901 Construction of foundations, including pile driving
43902 Erection of non-self-manufactured steel elements
43903 Scaffolds and work platform erecting and dismantling
43904 Bricklaying and stone setting
43905 Construction of outdoor swimming pools
43906 Steam cleaning, sand blasting and similar activities for building exteriors
43907 Renting of construction machinery and equipment with operator (e.g. cranes)
43909 Other specialized construction activities, n.e.c.
G
WHOLESALE AND RETAIL TRADE, REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
Sale of motor vehicles

45101 Wholesale and retail of new motor vehicles
45102 Wholesale and retail of used motor vehicles
45103 Sale of industrial, commercial and agriculture vehicles – new
45104 Sale of industrial, commercial and agriculture vehicles – used
LG : 14/30
45105 Sale by commission agents
45106 Car auctions
45109 Sale of other motor vehicles n.e.c.
Maintenance and repair of motor vehicles
45201 Maintenance and repair of motor vehicles
45202 Spraying and painting

45203 Washing and polishing (car wash)
45204 Repair of motor vehicle seats
45205 Installation of parts and accessories not as part of the manufacturing process
Sale of motor vehicle parts and accessories
45300 Wholesale and retail sale of all kinds of parts, components, supplies, tools and accessories for
motor vehicles
Sale, maintenance and repair of motorcycles and related parts and accessories
45401 Wholesale and retail sale of motorcycles
45402 Wholesale and retail sale of parts and accessories for motorcycles
45403 Repair and maintenance of motorcycles
WHOLESALE TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES
46100 Wholesale on a fee or contract basis
Wholesale of agricultural raw materials and live animals
46201 Wholesale of rubber
46202 Wholesale of palm oil
46203 Wholesale of lumber and timber
46204 Wholesale of flowers and plants
46205 Wholesale of livestock
46209 Wholesale of agricultural raw material and live animal n.e.c.
Wholesale of food, beverages and tobacco
46311 Wholesale of meat, poultry and eggs
46312 Wholesale of fish and other seafood
46313 Wholesale of fruits
46314 Wholesale of vegetables
46319 Wholesale of meat, fish, fruits and vegetables n.e.c.
46321 Wholesale of rice, other grains, flour and sugars
46322 Wholesale of dairy products
46323 Wholesale of confectionary
46324 Wholesale of biscuits, cakes, breads and other bakery products
46325 Wholesale of coffee, tea, cocoa and other beverages
46326 Wholesale of beer, wine and spirits
46327 Wholesale of tobacco, cigar, cigarettes
46329 Wholesale of other foodstuffs
Wholesale of household goods
46411 Wholesale of yarn and fabrics
46412 Wholesale of household linen, towels, blankets
46413 Wholesale of clothing
46414 Wholesale of clothing accessories
46415 Wholesale of fur articles
46416 Wholesale of footwear
46417 Wholesale of haberdashery
46419 Wholesale of textiles, clothing n.e.c.
46421 Wholesale of pharmaceutical and medical goods
46422 Wholesale of perfumeries, cosmetics, soap and toiletries
LG : 15/30
46431 Wholesale of bicycles and their parts and accessories
46432 Wholesale of photographic and optical goods
46433 Wholesale of leather goods and travel accessories
46434 Wholesale of musical instruments, games and toys, sports goods
46441 Wholesale of handicrafts and artificial flowers
46442 Wholesale of cut flowers and plants
46443 Wholesale of watches and clocks
46444 Wholesale of jewellery
46491 Wholesale of household furniture
46492 Wholesale of household appliances
46493 Wholesale of lighting equipment
46494 Wholesale of household utensils and cutlery, crockery, glassware, chinaware and pottery
46495 Wholesale of woodenware, wickerwork and corkware
46496 Wholesale of electrical and electronic goods
46497 Wholesale of stationery, books, magazines and newspapers
46499 Wholesale of other household goods n.e.c.
Wholesale of machinery, equipment and supplies
46510 Wholesale of computer hardware, software and peripherals
46521 Wholesale of telephone and telecommunications equipment, cell phones, pagers
46522 Wholesale of electronic components and wiring accessories
46531 Wholesale of agricultural machinery, equipment and supplies
46532 Wholesale of lawn mowers however operated
46591 Wholesale of office machinery and business equipment, except computers and computer peripheral
equipment
46592 Wholesale of office furniture
46593 Wholesale of computer-controlled machines tools
46594 Wholesale of industrial machinery, equipment and supplies
46595 Wholesale of construction and civil engineering machinery and equipment
46596 Wholesale of lift escalators, air-conditioning, security and fire fighting equipment
46599 Wholesale of other machinery for use in industry, trade and navigation and other services n.e.c.
Other specialized wholesale
46611 Wholesale of petrol, diesel, lubricants
46612 Wholesale of liquefied petroleum gas
46619 Wholesale of other solid, liquid and gaseous fuels and related products n.e.c.
46621 Wholesale of ferrous and non-ferrous metal ores and metals
46622 Wholesale of ferrous and non-ferrous semi-finished metal ores and products n.e.c.
46631 Wholesale of logs, sawn timber, plywood, veneer and related products
46632 Wholesale of paints and varnish
46633 Wholesale of construction materials
46634 Wholesale of fittings and fixtures
46635 Wholesale of hot water heaters
46636 Wholesale of sanitary installation and equipment
46637 Wholesale of tools
46639 Wholesale of other construction materials, hardware, plumbing and heating equipment and supplies n.e.c.
46691 Wholesale of industrial chemicals
46692 Wholesale of fertilizers and agrochemical products
46693 Wholesale of plastic materials in primary forms
46694 Wholesale of rubber scrap
46695 Wholesale of textile fibres
46696 Wholesale of paper in bulk, packaging materials
46697 Wholesale of precious stones
LG : 16/30
46698 Wholesale of metal and non-metal waste and scrap and materials for recycling
46699 Dismantling of automobiles, computer, televisions and other equipment to obtain and re-sell usable
parts
Non-specialized wholesale trade
46901 Wholesale of aquarium fishes, pet birds and animals
46902 Wholesale of animal/pet food
46909 Wholesale of a variety of goods without any particular specialization n.e.c.
RETAIL TRADE, EXCEPT OF MOTOR VEHICLES AND MOTORCYCLES
Retail sale in non-specialized stores
47111 Provision stores
47112 Supermarket
47113 Mini market
47114 Convenience stores
47191 Department stores
47192 Department stores and supermarket
47193 Hypermarket
47194 News agent and miscellaneous goods store
47199 Other retail sale in non-specialized stores n.e.c.
Retail sale of food, beverages and tobacco in specialized stores
47211 Retail sale of rice, flour, other grains and sugars
47212 Retail sale of fresh or preserved vegetables and fruits
47213 Retail sale of dairy products and eggs
47214 Retail sale of meat and meat products (including poultry)
47215 Retail sale of fish, other seafood and products thereof
47216 Retail sale of bakery products and sugar confectionery
47217 Retail sale of mee, kuey teow, mee hoon, wantan skins and other food products made from flour or
soya
47219 Retail sale of other food products n.e.c.
47221 Retail sale of beer, wine and spirits
47222 Retail sale of tea, coffee, soft drinks, mineral water and other beverages
47230 Retail sale of tobacco products in specialized store
47300 Retail sale of automotive fuel in specialized stores
Retail sale of information and communications equipment in specialized stores
47411 Retail sale of computers, computer equipment and supplies
47412 Retail sale of video game consoles and non-customized software
47413 Retail sale of telecommunication equipment
47420 Retail sale of audio and video equipment in specialized store
Retail sale of other household equipment in specialized stores
47510 Retail sale of textiles in specialized stores
47520 Retail sale of construction materials, hardware, paints and glass
47531 Retail sale of carpets and rugs
47532 Retail sale of curtains and net curtains
47533 Retail sale of wallpaper and floor coverings
47591 Retail sale of household furniture
47592 Retail sale of articles for lighting
47593 Retail sale of household utensils and cutlery, crockery, glassware, chinaware and pottery
47594 Retail sale of wood, cork goods and wickerwork goods
47595 Retail sale of household appliances
47596 Retail sale of musical instruments and scores
47597 Retail sale of security systems
LG : 17/30
47598 Retail sale of household articles and equipment n.e.c.
Retail sale of cultural and recreation goods in specialized stores
47611 Retail sale of office supplies and equipment
47612 Retail sale of books, newspapers and stationary
47620 Retail sale of musical records, audio tapes, compact discs , cassettes, video tapes, VCDs and
DVDs, blank tapes and discs
47631 Retail sale of sports goods and equipments
47632 Retail sale of fishing equipment
47633 Retail sale of camping goods
47634 Retail sale of boats and equipments
47635 Retail sale of bicycles and related parts and accessories
47640 Retail sale of games and toys, made of all materials
Retail sale of other goods in specialized stores
47711 Retail sale of articles of clothing, articles of fur and clothing accessories
47712 Retail sale of footwear
47713 Retail sale of leather goods, accessories of leather and leather substitutes
47721 Stores specialized in retail sale of pharmaceuticals, medical and orthopaedic goods
47722 Stores specialized in retail sale of perfumery, cosmetic and toilet articles
47731 Retail sale of photographic and precision equipment
47732 Retail sale of watches and clocks
47733 Retail sale of jewellery
47734 Retail sale of flowers, plants, seeds, fertilizers
47735 Retail sale of souvenirs, craftwork and religious articles
47736 Retail sale of household fuel oil, cooking gas, coal and fuel wood
47737 Retail sale of spectacles and other optical goods
47738 Retail sale of aquarium fishes, pet animals and pet food
47739 Other retail sale of new goods in specialized stores n.e.c.
47741 Retail sale of second-hand books
47742 Retail sale of second-hand electrical and electronic goods
47743 Retail sale of antiques
47744 Activities of auctioning houses (retail)
47749 Retail sale of second-hand goods n.e.c.
Retail sale via stalls and markets
47810 Retail sale of food, beverages and tobacco products via stalls or markets
47820 Retail sale of textiles, clothing and footwear via stalls or markets
47891 Retail sale of carpets and rugs via stalls or markets
47892 Retail sale of books via stalls or markets
47893 Retail sale of games and toys via stalls or markets
47894 Retail sale of household appliances and consumer electronics via stall or markets
47895 Retail sale of music and video recordings via stall or markets
Retail sale not in stores, stalls or markets
47911 Retail sale of any kind of product by mail order
47912 Retail sale of any kind of product over the Internet
47913 Direct sale via television, radio and telephone
47914 Internet retail auctions
47991 Retail sale of any kind of product by direct sales or door-to-door sales persons
47992 Retail sale of any kind of product through vending machines
47999 Other retail sale not in stores, stalls or markets n.e.c.
H TRANSPORTATION AND STORAGE
LAND TRANSPORT AND TRANSPORT VIA PIPELINES
Transport via railways
LG : 18/30
49110 Passenger transport by inter-urban railways
49120 Freight transport by inter-urban, suburban and urban railways
Other land transport
49211 City bus services
49212 Urban and suburban railway passenger transport service
49221 Express bus services
49222 Employees bus services
49223 School bus services
49224 Taxi operation and limousine services
49225 Rental of cars with driver
49229 Other passenger land transport n.e.c.
49230 Freight transport by road
49300 Transport via pipeline
WATER TRANSPORT
Sea and coastal water transport
50111 Operation of excursion, cruise or sightseeing boats
50112 Operation of ferries, water taxis
50113 Rental of pleasure boats with crew for sea and coastal water transport
50121 Transport of freight overseas and coastal waters, whether scheduled or not
50122 Transport by towing or pushing of barges, oil rigs
Inland water transport
50211 Transport of passenger via rivers, canals, lakes and other inland waterways
50212 Rental of pleasure boats with crew for inland water transport
50220 Transport of freight via rivers, canals, lakes and other inland waterways
AIR TRANSPORT
Passenger air transport
51101 Transport of passengers by air over regular routes and on regular schedules
51102 Non-scheduled transport of passenger by air
51103 Renting of air-transport equipment with operator for the purpose of passenger transportation
Freight air transport
51201 Transport freight by air over regular routes and on regular schedules
51202 Non-scheduled transport of freight by air
51203 Renting of air-transport equipment with operator for the purpose of freight transportation
WAREHOUSING AND SUPPORT ACTIVITIES FOR TRANSPORTATION
Warehousing and storage
52100 Warehousing and storage services
Support activities for transportation
52211 Operation of terminal facilities
52212 Towing and road side assistance
52213 Operation of parking facilities for motor vehicles (parking lots)
52214 Highway, bridge and tunnel operation services
52219 Other service activities incidental to land transportation n.e.c.
52221 Port, harbours and piers operation services
52222 Vessel salvage and refloating services
52229 Other service activities incidental to water transportation n.e.c.
52231 Operation of terminal facilities
52232 Airport and air-traffic-control activities
52233 Ground service activities on airfields
52234 Fire fighting and fire-prevention services at airports
52239 Other service activities incidental to air transportation n.e.c.
52241 Stevedoring services
LG : 19/30
52249 Other cargo handling activities n.e.c.
52291 Forwarding of freight
52292 Brokerage for ship and aircraft space
52299 Other transportation support activities n.e.c.
POSTAL AND COURIER ACTIVITIES
53100 National postal services
53200 Courier activities other than national post activities
I ACCOMODATION AND FOOD SERVICE ACTIVITIES
ACCOMMODATION
Short term accommodation activities
55101 Hotels and resort hotels
55102 Motels
55103 Apartment hotels
55104 Chalets
55105 Rest house/guest house
55106 Bed and breakfast units
55107 Hostels
55108 Home stay
55109 Other short term accommodation activities n.e.c.
55200 Camping grounds, recreational vehicle parks and trailer parks
55900 Other accommodation
FOOD AND BEVERAGE SERVICE ACTIVITIES
Restaurants and mobile food service activities
56101 Restaurants and restaurant cum night clubs
56102 Cafeterias/canteens
56103 Fast-food restaurants
56104 Ice cream truck vendors and parlours
56105 Mobile food carts
56106 Food stalls/hawkers
56107 Food or beverage, food and beverage preparation in market stalls/hawkers
Event catering and other food service activities
56210 Event/food caterers
56290 Other food service activities
Beverage serving activities
56301 Pubs, bars, discotheques, coffee houses, cocktail lounges and karaoke
56302 Coffee shops
56303 Drink stalls/hawkers
56304 Mobile beverage
56309 Others drinking places n.e.c.
J INFORMATION AND COMMUNICATION
PUBLISHING ACTIVITIES
Publishing of books, periodicals and other publishing activities
58110 Publishing of books, brochures and other publications
58120 Publishing of mailing lists, telephone book, other directories
58130 Publishing of newspapers, journals, magazines and periodicals in print or electronic form
58190 Publishing of catalogues, photos, engraving and postcards, greeting cards, forms, posters,
reproduction of works of art, advertising material and other printed matter n.e.c.
Software publishing
58201 Business and other applications
58202 Computer games for all platforms
58203 Operating systems
LG : 20/30
MOTION PICTURE, VIDEO AND TELEVISION PROGRAMME PRODUCTION, SOUND
RECORDING AND MUSIC PUBLISHING ACTIVITIES
Motion picture, video and television programme activities
59110 Motion picture, video and television programme production activities
59120 Motion picture, video and television programme post-production activities
59130 Motion picture, video and television programme distribution activities
59140 Motion picture projection activities
59200 Sound recording and music publishing activities
PROGRAMMING AND BROADCASTING ACTIVITIES
60100 Radio broadcasting
60200 Television programming and broadcasting activities
TELECOMMUNICATIONS
Wired telecommunications activities
61101 Wired telecommunications services
61102 Internet access providers by the operator of the wired infrastructure
Wireless telecommunications activities
61201 Wireless telecommunications services
61202 Internet access providers by the operator of the wireless infrastructure
Satellite telecommunications activities
61300 Satellite telecommunications services
Other telecommunications activities
61901 Provision of Internet access over networks between the client and the ISP not owned or controlled
by the ISP
61902 Provision of telecommunications services over existing telecom connection
61903 Telecommunications resellers
61904 Provision of telecommunications services over existing telecom connections VOIP (Voice Over
Internet Protocol) provision
61905 Provision of specialized telecommunications applications
61909 Other telecommunications activities n.e.c.
COMPUTER PROGRAMMING, CONSULTANCY AND RELATED ACTIVITIES
62010 Computer programming activities
62021 Computer consultancy
62022 Computer facilities management activities
62091 Information Communication Technology (ICT) system security
62099 Other information technology service activities n.e.c.
INFORMATION SERVICE ACTIVITIES
Data processing, hosting and related activities; web portals
63111 Activities of providing infrastructure for hosting, data processing services and related activities
63112 Data processing activities
63120 Web portals
Other information service activities
63910 News syndicate and news agency activities
63990 Other information service activities n.e.c.
K FINANCIAL AND INSURANCE /TAKAFUL ACTIVITIES
FINANCIAL SERVICE ACTIVITIES, EXCEPT INSURANCE/TAKAFUL AND PENSION FUNDING
Monetary intermediation
64110 Central banking
64191 Commercial Banks
64192 Islamic Banks
64193 Offshore Banks
LG : 21/30
64194 Investment Banks
64195 Development financial institutions (with deposits taking functions)
64199 Other monetary intermediation (with deposits taking functions) n.e.c.
64200 Activities of holding companies
Trusts, funds and similar financial entities
64301 Venture capital companies
64302 Unit trust fund excludes REITs
64303 Property unit trust (REITs)
64304 Other administration of trusts accounts
64309 Trusts, funds and similar financial entities n.e.c.
Other financial service activities, except insurance/takaful and pension funding activities
64910 Financial leasing activities
64921 Development financial institutions (without deposits taking functions)
64922 Credit card services
64923 Licensed money lending activities
64924 Pawnshops and pawnbrokers includes Ar-Rahnu
64925 Co-operative with credits functions
64929 Other credit granting n.e.c.
64991 Factoring companies
64992 Representative office of foreign banks
64993 Nominee companies
64999 Other financial service activities, except insurance/takaful and pension funding n.e.c.
INSURANCE/TAKAFUL, REINSURANCE/RETAKAFUL AND PENSION FUNDING, EXCEPT
COMPULSORY SOCIAL SECURITY
Insurance/Takaful
65111 Life insurance
65112 Family takaful
65121 General insurance
65122 General takaful
65123 Composite insurance
65124 Offshore insurance
65125 Offshore takaful
Reinsurance/Retakaful
65201 Life reinsurance
65202 Family retakaful
65203 General reinsurance
65204 General retakaful
65205 Composite retakaful
65206 Offshore reinsurance
65207 Offshore retakaful
Pension and provident funding
65301 Pension funding
65302 Provident funding
ACTIVITIES AUXILIARY TO FINANCIAL SERVICE AND INSURANCE/TAKAFUL ACTIVITIES
Activities auxiliary to financial service activities, except insurance/takaful and pension
funding
66111 Stock exchanges
66112 Exchanges for commodity contracts
66113 Securities exchange
66114 Exchanges for commodity futures contracts
LG : 22/30
66119 Administration of financial markets n.e.c.
66121 Stock, share and bond brokers
66122 Commodity brokers and dealers
66123 Gold bullion dealers
66124 Foreign exchange broker and dealers (Bureaux de change)
66125 Money-changing services
66129 Other financial and commodity futures brokers and dealers
66191 Investment advisory services
66192 Financial consultancy services
66199 Activities auxiliary to finance n.e.c.
Activities auxiliary to insurance/takaful and pension funding
66211 Insurance adjusting service
66212 Takaful adjusting service
66221 Insurance agents
66222 Takaful agents
66223 Insurance brokers
66224 Takaful brokers
66290 Other activities auxiliary to insurance, takaful and pension funding
Fund management activities
66301 Management of pension funds
66302 Assets/portfolio management
66303 Unit trust management companies
L REAL ESTATE ACTIVITIES
Real estate activities with own or leased property
68101 Buying, selling, renting and operating of self-owned or leased real estate – residential buildings
68102 Buying, selling, renting and operating of self-owned or leased real estate – non-residential buildings
68103 Buying, selling, renting and operating of self-owned or leased real estate – land
68104 Development of building projects for own operation, i.e. for renting of space in these buildings
68109 Real estate activities with own or leased property n.e.c.
Real estate activities on a fee or contract basis
68201 Activities of real estate agents and brokers for buying, selling and renting of real estate
68202 Management of real estate on a fee or contract basis
68203 Appraisal services for real estate
68209 Real estate activities on a fee or contract basis n.e.c.
M PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
69100 Legal activities
69200 Accounting, bookkeeping and auditing activities; tax consultancy
ACTIVITIES OF HEAD OFFICES, MANAGEMENT CONSULTANCY ACTIVITIES
70100 Activities of head offices
Management consultancy activities
70201 Business management consultancy services
70202 Human resource consultancy services
70203 Consultancy services in public relation and communications
70209 Other management consultancy activities n.e.c
ARCHITECTURAL AND ENGINEERING ACTIVITIES, TECHNICAL TESTING AND ANALYSIS
Architectural and engineering activities and related technical consultancy
71101 Architectural services
71102 Engineering services
71103 Land surveying services
LG : 23/30
71109 Other architectural and engineering activities and related technical consultancy n.e.c.
71200 Technical testing and analysis
SCIENTIFIC RESEARCH AND DEVELOPMENT
Research and experimental development on natural sciences and engineering
72101 Research and development on natural sciences
72102 Research and development on engineering and technology
72103 Research and development on medical sciences
72104 Research and development on biotechnology
72105 Research and development on agricultural sciences
72106 Research and development on Information Communication Technology (ICT)
72109 Research and development on other natural science and engineering n.e.c.
Research and experimental development on social sciences and humanities
72201 Research and development on social sciences
72202 Research and development on humanities
72209 Research and development of other social sciences and humanities n.e.c.
ADVERTISING AND MARKET RESEARCH
73100 Advertising
73200 Market research and public opinion polling
OTHER PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
Specialized design activities
74101 Activities of interior decorators
74102 Services of graphic designers
74103 Fashion design services
74109 Specialized design activities n.e.c.
74200 Photographic activities
Other professional, scientific and technical activities n.e.c.
74901 Translation and interpretation activities
74902 Business brokerage activities
74903 Security consulting
74904 Activities of quantity surveyors
74905 Activities of consultants other than architecture, engineering and management consultants
74909 Any other professional, scientific and technical activities n.e.c.
75000 VETERINARY ACTIVITIES
N ADMINISTRATIVE AND SUPPORT SERVICE ACTIVITIES
RENTAL AND LEASING ACTIVITIES
Rental and leasing of motor vehicles
77101 Renting and operational leasing of passenger cars (without driver)
77102 Renting and operational leasing of trucks, utility trailers and recreational vehicles
Rental and leasing of personal and household goods
77211 Renting and leasing of pleasure boats, canoes, sailboats
77212 Renting and leasing of bicycles
77213 Renting and leasing of beach chairs and umbrellas
77219 Renting and leasing of other sports equipment n.e.c.
77220 Renting of video tapes, records, CDs, DVDs
77291 Renting and leasing of textiles, wearing apparel and footwear
77292 Renting and leasing of furniture, pottery and glass, kitchen and tableware, electrical appliances and
house wares
77293 Renting and leasing of jewellery, musical instruments, scenery and costumes
77294 Renting and leasing of books, journals and magazines
77295 Renting and leasing of machinery and equipment used by amateurs or as a hobby
77296 Renting of flowers and plants
LG : 24/30
77297 Renting and leasing of electronic equipment for household use
77299 Renting and leasing of other personal and household goods n.e.c.
Rental and leasing of other machinery, equipment and tangible goods
77301 Renting and operational leasing, without operator, of other machinery and equipment that are
generally used as capital goods by industries
77302 Renting and operational leasing of land-transport equipment (other than motor vehicles) without
drivers
77303 Renting and operational leasing of water-transport equipment without operator
77304 Renting and operational leasing of air transport equipment without operator
77305 Renting and operational leasing of agricultural and forestry machinery and equipment without
operator
77306 Renting and operational leasing of construction and civil-engineering machinery and equipment
without operator
77307 Rental and operational leasing of office machinery and equipment without operator
77309 Renting and leasing of other machinery, equipment and tangible goods n.e.c.
77400 Leasing of intellectual property and similar products, except copyrighted works
EMPLOYMENT ACTIVITIES
78100 Activities of employment placement agencies
78200 Temporary employment agency activities
Other human resources provision
78300 Provision of human resources for client businesses
TRAVEL AGENCY, TOUR OPERATOR, RESERVATION SERVICE AND RELATED ACTIVITIES
79110 Travel agency activities
79120 Tour operator activities
79900 Other reservation service and related activities
SECURITY AND INVESTIGATION ACTIVITIES
80100 Private security activities
80200 Security systems service activities
80300 Investigation and detective activities
SERVICES TO BUILDING AND LANDSCAPE ACTIVITIES
81100 Combined facilities support activities
Cleaning activities
81210 General cleaning of buildings
81291 Cleaning of buildings of all types
81292 Swimming pool cleaning and maintenance services
81293 Cleaning of industrial machinery
81294 Cleaning of trains, buses, planes
81295 Cleaning of pest control services not in connection with agriculture
81296 Disinfecting and exterminating activities
81297 Cleaning of sea tankers
81299 Other building and industrial cleaning activities, n.e.c.
81300 Landscape care and maintenance service activities
OFFICE ADMINISTRATIVE, OFFICE SUPPORT AND OTHER BUSINESS SUPPORT
ACTIVITIES
Office administrative and support activities
82110 Combined office administrative service activities
82191 Document preparation, editing and/or proofreading
82192 Typing, word processing or desktop publishing
82193 Secretarial support services
82194 Transcription of documents and other secretarial services
82195 Provision of mailbox rental and other postal and mailing services
82196 Photocopying, duplicating, blueprinting
LG : 25/30
82199 Photocopying, document preparation and other specialized office support activities n.e.c.
82200 Activities of call centres
Organization of conventions and trade shows
82301 Organization, promotions and/or management of event
82302 Meeting, incentive, convention, exhibition (MICE)
Business support service activities n.e.c.
82910 Activities of collection agencies and credit bureaus
82920 Packaging activities on a fee or contract basis, whether or not these involve an automated process
82990 Other business support service activities n.e.c.
O PUBLIC ADMINISTRATION AND DEFENCE, COMPULSORY SOCIAL ACTIVITIES
Administration of the State and the economic and social policy of the community
84111 General (overall) public administration activities
84112 Ancillary service activities for the government as a whole
84121 Administrative educational services
84122 Administrative health care services
84123 Administrative housing and local government services
84124 Administrative recreational, cultural, arts and sports services
84125 Administrative religious affairs services
84126 Administrative welfare services
84129 Other community and social affairs services
84131 Domestic and international trade affairs
84132 Agriculture and rural development affairs
84133 Primary industries affairs
84134 Public works affairs
84135 Transport affairs
84136 Energy, telecommunication and postal affairs
84137 Tourism affairs
84138 Human resource affairs
84139 Other regulation of and contribution to more efficient operation of businesses n.e.c.
Provision of services to the community as a whole
84210 Foreign affairs
84220 Military and civil defence services
84231 Police service
84232 Prison service
84233 Immigration service
84234 National registration service
84235 Judiciary and legal service
84236 Firefighting and fire prevention
84239 Other public order and safety affairs related services
84300 Compulsory social security activities e.g. SOCSO
P EDUCATION
Pre-primary and primary education
85101 Pre-primary education (Public)
85102 Pre-primary education (Private)
85103 Primary education (Public)
85104 Primary education (Private)
Secondary education
85211 General school secondary education (Public)
85212 General school secondary education (Private)
LG : 26/30
85221 Technical and vocational education below the level of higher education (Public)
85222 Technical and vocational education below the level of higher education (Private)
Higher education
85301 College and university education (Public)
85302 College and university education (Private)
Other education
85411 Sports instruction
85412 Martial arts instruction
85419 Any other sports and recreation education n.e.c
85421 Music and dancing school
85429 Any other cultural education n.e.c.
85491 Tuition centre
85492 Driving school
85493 Religious instruction
85494 Computer training
85499 Others education n.e.c
Education support services
85500 Educational support services for provision of non-instructional services
Q HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
HUMAN HEALTH ACTIVITIES
Hospital activities
86101 Hospital activities
86102 Maternity home services (outside hospital)
Medical and dental practice activities
86201 General medical services
86202 Specialized medical services
86203 Dental services
Other human health activities
86901 Dialysis Centres
86902 Medical laboratories
86903 Physiotherapy and occupational therapy service
86904 Acupuncture services
86905 Herbalist and homeopathy services
86906 Ambulance services
86909 Other human health services n.e.c.
RESIDENTIAL CARE ACTIVITIES
Residential nursing care facilities
87101 Homes for the elderly with nursing care
87102 Nursing homes
87103 Palliative or hospices
Residential care activities for mental retardation, mental health and substance abuse
87201 Drug rehabilitation centres
87209 Other residential care activities for mental retardation n.e.c.
87300 Residential care activities for the elderly and disabled
Other residential care activities
87901 Orphanages
87902 Welfare homes services
87909 Other residential care activities n.e.c.
SOCIAL WORK ACTIVITIES WITHOUT ACCOMODATION
Social work activities without accommodation for the elderly and disabled
LG : 27/30
88101 Day-care activities for the elderly or for handicapped adults
88109 Others social work activities without accommodation for the elderly and disabled
Other social work activities without accommodation n.e.c.
88901 Counselling service
88902 Child day-care activities
88909 Other social work activities without accommodation n.e.c.
R ARTS, ENTERTAINMENT AND RECREATION
CREATIVE, ARTS AND ENTERTAINMENT ACTIVITIES
90001 Theatrical producer, singer group band and orchestra entertainment services
90002 Operation of concert and theatre halls and other arts facilities
90003 Activities of sculptors, painters, cartoonists, engravers, etchers
90004 Activities of individual writers, for all subjects
90005 Activities of independent journalists
90006 Restoring of works of art such as painting
90007 Activities of producers or entrepreneurs of arts live events, with or without facilities
90009 Creative, arts and entertainment activities n.e.c.
LIBRARIES, ARCHIVES, MUSEUMS AND OTHER CULTURAL ACTIVITIES
91011 Documentation and information activities of libraries of all kinds
91012 Stock photo libraries and services
91021 Operation of museums of all kinds
91022 Operation of historical sites and buildings
91031 Operation of botanical and zoological gardens
91032 Operation of nature reserves, including wildlife preservation
92000 GAMBLING AND BETTING ACTIVITIES
SPORTS ACTIVITIES AND AMUSEMENT AND RECREATION ACTIVITIES
Sports activities
93111 Football, hockey, cricket, baseball, badminton, futsal, paintball
93112 Racetracks for auto
93113 Equestrian clubs
93114 Swimming pools and stadiums, ice-skating arenas
93115 Track and field stadium
93116 Golf courses
93117 Bowling centre
93118 Fitness centres
93119 Organization and operation of outdoor or indoor sports events for professionals or amateurs by
organizations with own facilities
93120 The operation of sports clubs such as football club, bowling club, swimming club
93191 Activities of producers or promoters of sports events, with or without facilities
93192 Activities of sports leagues and regulating bodies
93193 Activities of related to promotion of sporting events
93199 Other sports activities n.e.c.
Other amusement and recreation activities
93210 Activities of amusement parks and theme parks
93291 Activities of recreation parks and beaches
93292 Operation of recreational transport facilities
93293 Renting of leisure and pleasure equipment as an integral part of recreational facilities
93294 Operation of fairs and shows of a recreational nature
93295 Operation of discotheques and dance floors
93296 Activities of producers or entrepreneurs of live events other than arts or sports events, with or
without facilities
93297 Cyber Café/Internet Centre
93299 Any other amusement and recreation activities n.e.c.
LG : 28/30
S OTHER SERVICE ACTIVITIES
ACTIVITIES OF MEMBERSHIP ORGANIZATIONS
Activities of business, employers and professional membership organizations
94110 Activities of business and employers membership organizations
94120 Activities of professional membership organizations
94200 Activities of trade unions
Activities of other membership organizations
94910 Activities of religious organizations
94920 Activities of political organizations
94990 Activities of other membership organizations n.e.c.
REPAIR OF COMPUTERS AND PERSONAL AND HOUSEHOLD GOODS
Repair of computers and communication equipment
95111 Repair of electronic equipment
95112 Repair and maintenance of computer terminals
95113 Repair and maintenance of hand-held computers (PDA's)
95121 Repair and maintenance of cordless telephones
95122 Repair and maintenance of cellular phones
95123 Repair and maintenance of carrier equipment modems
95124 Repair and maintenance of fax machines
95125 Repair and maintenance of communications transmission equipment
95126 Repair and maintenance of two-way radios
95127 Repair and maintenance of commercial TV and video cameras
Repair of personal and household goods
95211 Repair and maintenance of television, radio receivers
95212 Repair and maintenance of VCR/DVD/VCD
95213 Repair and maintenance of CD players
95214 Repair and maintenance of household-type video cameras
95221 Repair and servicing of household appliances
95222 Repair and servicing of home and garden equipment
95230 Repair of footwear and leather goods
95240 Repair of furniture and home furnishings
95291 Repair of bicycles
95292 Repair and alteration of clothing
95293 Repair and alteration of jewellery
95294 Repair of watches, clocks and their parts
95295 Repair of sporting goods
95296 Repair of musical instruments
95299 Repair of other personal and household goods n.e.c.
OTHER PERSONAL SERVICE ACTIVITIES
96011 Laundering and dry-cleaning, pressing
96012 Carpet and rug shampooing, and drapery and curtain cleaning, whether on clients' premises or not
96013 Provision of linens, work uniforms and related items by laundries
96014 Diaper supply services
96020 Hairdressing and other beauty treatment
96031 Preparing the dead for burial or cremation and embalming and morticians' services
96032 Providing burial or cremation services
96033 Rental of equipped space in funeral parlours
96034 Rental or sale of graves
96035 Maintenance of graves and mausoleums
96091 Activities of sauna, steam baths, massage salons
LG : 29/30
96092 Astrological and spiritualists' activities
96093 Social activities such as escort services, dating services, services of marriage bureaux
96094 Pet care services
96095 Genealogical organizations
96096 Shoe shiners, porters, valet car parkers
96097 Concession operation of coin-operated personal service machines
96099 Other service activities n.e.c.
T
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND
SERVICES-PRODUCING ACTIVITIES OF HOUSEHOLDS FOR OWN USE
97000 Activities of households as employers of domestic personnel

Undifferentiated goods-and services-producing activities of private households for own use
98100 Undifferentiated goods-producing activities of private households for own use
98200 Undifferentiated service-producing activities of private households for own use
U ACTIVITIES OF EXTRATERRITORIAL ORGANIZATIONS AND BODIES
99000 Activities of extraterritorial organization and bodies
NOTE: n.e.c. - not elsewhere classified
LG : 30/30
APPENDIX H: PUBLIC RULINGS
Public Rulings are available at the LHDNM Official Portal via the following link:
http://www.hasil.gov.my > Home Page > Legislation > Public Rulings
LH
APPENDIX I: LIST OF GUIDELINES AND APPLICATION FORMS FOR INCENTIVE CLAIM
I. List of Guidelines and Application Forms

Reference No. of Reference No. of
Subject of Guideline
LHDNM Guideline Application Form
1. Guideline for claiming double deduction on research LHDN. Form DD2/1995(Pin.2)

expenditure under section 34B ITA 1967 01/35/(S)/42/51/286-18
2. Guideline relating to the claim on Reinvestment EPS/PP/1/1997 LHDN/BT/RA/2005
Allowance (RA) for qualifying projects under Schedule and
7A ITA 1967 KCP 1998/1
3. Guideline for claiming tax deduction for donations made - LAMPIRAN B *
to individuals suffering from chronic / serious diseases
(refer to Lampiran A on the types of chronic / serious
diseases which can be considered for the purpose of
subsection 44(6) ITA 1967)
4. Guidelines for claiming deductions for under Income LHDN/BT/GP/POE/HE/2004 LHDN/BT/DD/POE/HE/2004 *
Tax (Deduction for Promotion of Export of Higher
Education)
(i) Rules 2001 - P.U.(A) 185/2001; and
(ii) (Amendment) Rules 2003 - P.U.(A) 261/2003
5. Guideline on application for deduction under paragraph CR(8.09)681/2-61(SJ.18) LAMPIRAN I *

34(6)(h) of ITA 1967 for the purpose of income tax VOL.6 (20) LAMPIRAN II &
computation LAMPIRAN III
6. Guideline on application for deduction under paragraph CR(8.09)681/2-61(SJ.18) LAMPIRAN I *
34(6)(ha) of ITA 1967 for the purpose of income tax VOL.6 (SK.27)(4) LAMPIRAN II &
computation
*Application form downloadable from LHDNM Official Portal
LI : 1/2
II. List of Government Gazettes / Public Rulings and Application Forms
Reference No. of
Type of Application
Application Form
1. Application for an approved research project and claim for double Borang 1 (Sek 34A ACP 1967) and
deduction on research expenditure under section 34A ITA 1967 - Public Borang 2 (Sek 34A ACP 1967)
Ruling No. 5/2004 (Issued on 31/12/2004)
2. Claim for further deduction under Income Tax (Deductions for Overseas LHDN/BT/DD/POT/2003-1
Expenses for Promotion of Tourism):
(i) Rules 1991 - P.U.(A) 412/1991; and
3. Claim for deduction under Income Tax (Deductions for Approved LHDN/Latihan/92
Training) Rules 1992 – P.U.(A) 61/1992
4. Claim for allowance under Income Tax (Allowance for Increased LHDN/BT/EX/AIE/2003-1
Exports):
(i) Rules 1999 - P.U.(A) 128/1999; and
5. Claim for further deduction under Income Tax (Deductions for Promotion LHDN/BT/DD/POE/S/2003-1
of Export of Services):
(i) Rules 1999 - P.U.(A) 193/1999;
(ii) Rules 2002 - P.U.(A) 114/2002; and
(iii)(Amendment) Rules 2003 - P.U.(A) 262/2003
6. Claim for exemption of income for value of increased export of services LHDN/BT/EX/AIES/2003-1Pin2007
under Income Tax (Exemption):
(i) (No. 2) 2001 - P.U.(A) 154/2001;
(ii) (No. 9) 2002 - P.U.(A) 57/2002; and
(iii)(Amendment) Order 2006 - P.U.(A) 275/2006
7. Claim for further deduction under Income Tax (Deductions for Advertising LHDN/BT/DD/BNG/2003-1
Expenditure on Malaysian Brand Name Goods) Rules 2002:
(i) Rules 2002 - P.U.(A) 62/2002; and
8. Claim for double deduction under Income Tax (Deduction for Promotion of LHDN/BT/DD/POE/PS/2003-1
Export of Professional Services) Rules 2003:
(i) Rules 2003 - P.U.(A) 124/2003; and
9. Claim for exemption of income for value of increased export of services LHDN/BT/EX/SI/2005
under Income Tax (Exemption) (No. 17) Order 2005 – P.U.(A) 158/2005
10 Claim on deduction for promotion of exports under the following Income  Further deduction for promotion of
. Tax Rules:- exports -LHDN/BT/DD/POE/2003
(i) (Promotion of Exports) (Amendment) 2001 - P.U.(A) 170/2001
(ii) (Deduction for Promotion of Exports) 2002 - P.U.(A) 115/2002  Further deduction for professional
fees on packaging design -
(iii) (Deduction for Promotion of Exports) - P.U.(A) 116/2002
LHDN/BT/DD/POE/PD/2003-1
(No. 2) 2002
(iv) (Deduction for Promotion of Exports) - P.U.(A) 355/2002
 Single deduction for promotion of
(No. 2) (Amendment) 2002
exports –
(v) (Deduction for Promotion of Exports) - P.U.(A) 117/2002
(No. 3) (Amendment) 2002 LHDN/BT/SD/POE/2003
(vi) (Promotion of Exports) (Amendment) 2003 - P.U.(A) 267/2003
(vii) (Deduction for Promotion of Exports) 2007 - P.U.(A) 14/2007
LI : 2/2

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SAMPLE

COMPANY RETURN FORM FOR

[Declare in Ringgit Malaysia (RM) currency]

Amount Absorbed Balance Carried Forward

PART D: INCENTIVE CLAIM

D3 Claim for incentive(s) under subsection 127(3A) of ITA 1967

PART E: CLAIM FOR LOSSES

F8 Subject to interest restriction under section 140C 1 = Yes 2 = No

F11 Financial Particulars of Company (Complete HK-FIC)

G4a Carry on e-Commerce ( If ‘Yes’, also complete item G4b) 1 = Yes 2 = No

G4b Website / blog address

G5b Notification filed as a reporting entity / non-reporting entity 1 = Yes 2 = No

PART H: PARTICULARS OF AUDITOR

PART I - Sample Company Return Form

Part B : Tax Payable / Repayable And Status Of Tax 12

Part D : Incentive Claim 16

Part E : Claim For Losses 17

Part F : Particulars Of Company 18

Part G : Other Particulars 28

Part H : Particulars Of Auditor 30

Part J : Particulars Of The Firm And Signature Of The Person Who 31

- Separation of Income by Source 33

Appendix A1 - COMPUTATION OF ADJUSTED INCOME FOR BUSINESS 34

Professional, technical or management fees and rents to non- 39

Guidelines and application forms for incentive claims 41

Appendix A2 - COMPUTATION OF ADJUSTED INCOME FOR LIFE INSURANCE

Usage of business identity 42

Usage of Part A2(a) Appendix A2 42

PART A2(b): Computation Of Adjusted Income For Life Insurance

PART A2(a): Computation Of Adjusted Income For Takaful

Usage of Part A2A(a) Appendix A2A 43

PART A2(b): Computation Of Adjusted Income For Takaful 44

Business identity for composite insurance business 44

Appendix A3A COMPUTATION OF ADJUSTED INCOME FOR GENERAL

Business identity for composite takaful business 45

Usage of Appendix A3A 45

Appendix A4 - Refer to Appendix A2A

Company Return Form Guidebook

The following are contents of this Guidebook:-

2. (a) Working Sheet

16 Appendices (Appendix A1 to I) are prepared as a guide in the computation and preparation of

Explanations are given in Part II of the Guidebook and relevant appendices.

Part I – Sample Company Return Form

Item Subject Explanation Working Appendix

II Reference no. Number as registered with the Companies Commission of Malaysia. - -

Income tax no. C 250236501

IV Country of Refer to Appendix E for the country code. - E

Employer’s no. E 202154402

VII Date of The date on which the company commences operations. - -

Item Subject Explanation Working Appendix

Year of Accounting Basis

Example 2: Company commences operations

Year of Accounting Basis

Example 3: Change of accounting period

Items VIII and IX have to be completed as follows:-

Year of Accounting Basis

Example 4: Change of accounting period

Complete items VIII and IX as follows:-

Year of Accounting Basis