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MALAY$IAN TAX
The tax updates are summarised from the Institute’s
circulars related to tax matters and the selected Gov-
ernment Gazettes published from 1 January 2009 to 4
March 2009.
INLAND REVENUE BOARD (IRB) on companies which are dormant or under
liquidation and have yet to be resolved will
Public Rulings (PR)
be withdrawn provided that the employers
n Addendum to PR No. 3/ 2005: Living
furnish to the IRB a written confirmation
Accommodation Benefit Provided for the
signed by the director/sole proprietor or
Employee by the Employer
relevant supporting documents that the
Date of issue: 5 February 2005
companies are dormant or under liquida-
Effective Date: Year of Assessment (YA)
tion.
2009
Please note that the employers should
This Addendum provides clarification on
notify the IRB if their companies are no
the change in the determination of value of
longer active or under liquidation so that
living accommodation benefit provided for
the IRB could update their records.
the employee by the employer.
Notwithstanding the above, the PDF formats of the tax return Please note that all the tax repayment (Section 110) and tax over-
forms are still available on the IRB’s website at www.hasil.gov.my paid cases are required to be submitted to:
for taxpayers who do not receive the forms and have difficulty to Kaunter Khas No. 16, Tingkat 12
contact or visit the IRB offices personally to collect the original Pusat Pemprosesan Pandan Indah
income tax return forms.
n Form C.P. 8A-Pin.2008 (Form EA)
n 2009 Schedule of Monthly Tax Deductions Please be informed that allowances, perquisites, gifts and ben-
A new Schedular Tax Deductions (STD) and its Explanatory
efits which are tax exempted and required to be declared under
Notes are available on the IRB’s website at www.hasil.gov.my.
Part G of the Form EA include benefits-in-kind which are ex-
n Filing Programme for Year 2009 empted from tax prior to the 2009 budget announcement. In this
The filing programme for year 2009 is available on the IRB’s regard, please refer to the Note to Part G of the Form EA.
website at www.hasil.gov.my. Some of the key areas highlighted in Please note that employers who have difficulties in preparing
the filing programme are: the Form EA based on the new format (Form C.P. 8A – Pin. 2008)
are allowed to use the old format of Form EA (Form C.P. 8A – Pin.
a. E-Filing system for tax return forms BE, B, M, P and E.
2005) for remuneration of the year 2008 only. AT
b. Extension of time for submission of Forms C and R and tax
payment.
c. Form E for year 2008. Government Gazettes
n Approved Institutions or Organisations under Subsection 44(6)
d. Extension of time for payment of Schedular Tax Deductions
of the Income Tax Act 1967 [Federal Gazette Notification]
(STD) and estimated tax payable.
With effect from 15 January 2009, the “Humanitarian Fund for
e. Restriction on the usage of PDF tax return forms. Children of Gaza/Children of Gaza (LHDN.01/35/42/51/179-
f. Requirements of claiming refund under Section 110 of the In- 6.6568)” has been approved as the approved institutions or or-
come Tax Act 1967/ Section 51 of the Finance Act 2007. ganisations for the purposes of subsection 44(6) of the Income
Tax Act 1967.
n Submission Deadline for 2008 Income Tax Return Forms
The submission deadline for 2008 income tax return forms can n Income Tax (Returns By Employers) Order 2009 [P.U. (A)
be downloaded from the IRB’s website at www.hasil.gov.my. 5/2009]
This Order has been issued to ensure that every employer pre-
n Guideline on Submission of Tax Return Forms for Year of
pare, complete and deliver the Form E to the Director General
Assessment 2008 for Tax Refund Cases
by furnishing the following information for the year ended 31 De-
The IRB has issued a guideline on submission of income tax re-
cember 2008:
turn forms for year of assessment 2008 for tax repayment (Section
110) and tax overpaid cases to the Processing Centre at Pandan a. number of employees;
Indah. To expedite the tax refunds, taxpayers are required to ad- b. number of employees subject to deductions under the Schedu-
here to the following guidelines: lar Tax Deduction Scheme (STD);
ii. sales tax exemption on the purchase of solar heating system (b) Machinery and plant (b) The area known as the
equipment from local manufacturers. equipment, steel slabs, West Wharf situated at Lot
steel plates, iron ores, PT 3410, Mukim of
n Guideline on the Application for Import Duty and Sales Tax coke, scrap iron, Telok Kalong in the
Exemptions on Equipment Used for the Energy Efficiency petroleum crude, District of Kemaman
(EE) Activities petroleum products, operated by Sukma
The MOF had recently issued a guideline on the application for petroleum industries Samudra Sdn. Bhd.
import duty and sales tax exemptions on equipment used for the equipment and such other
energy efficiency activities. As a measure to widen the usage of raw materials or products
EE equipment, the following tax incentives have been granted: as may be approved by
i. exemption of import duty and sales tax be given on EE equip- the Director General
ment such as high efficiency motors and insulation materials This Regulation came into effect on 26 February 2009.
to importers including authorised agents approved by the En-
ergy Commission; and n Sales Tax (Rates of Tax No. 2) (Amendment) Order 2009
ii. sales tax exemption be given on the purchase of locally manu- The rates of tax under column (3) of the subheadings 2710.19
factured EE consumer goods such as refrigerator, air condi- 310 (high speed diesel fuel) and 2710.19 390 (other diesel fuel) in
tioner, lightings, fan and television. the Third Schedule of the Sales Tax (Rates of Tax No. 2) Order
The above guidelines can be downloaded from the MOF’s web- 2008 [P.U. (A) 93/2008] were amended by substituting the words
site at www.treasury.gov.my under the heading “Taxation – Exemp- “RM0.1964 per litre” with the words “RM0.40 per litre”.
tions Guidelines – Guidelines”. This Order is deemed to have come into operation on 1 Febru-
Please be informed that the application form (PC Services 2007) ary 2009. AT