KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) (NO. 2) 2014

Cukai

Pendapatan

(Potongan daripada

Saraan)

1994

[P.U. (A) 507/1994], yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam kaedah 2 dengan menggantikan takrif “saraan” dengan takrif yang berikut:

‘ "saraan" ertinya pendapatan berkenaan dengan perolehan atau keuntungan daripada sesuatu pekerjaan sebagaimana yang dinyatakan dalam subseksyen 13(1) Akta;’.

Kaedah 3 Kaedah-Kaedah ibu dipinda dengan menggantikan nota birai dengan nota birai yang berikut:

“Potongan cukai secara bulanan.”.

P.U. (A) 362 3

“ke sepuluh” dengan perkataan “kelima belas”.

“ke sepuluh” dengan perkataan “kelima belas”.

Kaedah-Kaedah ibu dipinda dengan menggantikan Jadual dengan Jadual yang berikut:

“JADUAL

[Kaedah 3]

Tafsiran 1.

Dalam Jadual ini—

“Jadual Potongan Cukai Bulanan” ertinya Jadual Potongan Cukai Bulanan yang dikeluarkan oleh Lembaga Hasil Dalam Negeri Malaysia bagi majikan yang tidak menggunakan Pengiraan Berkomputer;

“Pengiraan Berkomputer” ertinya suatu kaedah yang digunakan oleh majikan untuk menentukan Potongan Cukai Bulanan

Jadual Potongan Cukai Bulanan; atau

(b)

Pengiraan Berkomputer.

(2)

Dalam menentukan amaun Potongan Cukai Bulanan berdasarkan

Pengiraan Berkomputer, majikan hendaklah membenarkan pekerja untuk membuat tuntutan potongan yang dibenarkan dan rebat di bawah Akta tidak kurang daripada dua kali dalam tahun semasa.

(3)

Tuntutan di bawah subperenggan (2) hendaklah dibuat dalam borang yang ditetapkan oleh Ketua Pengarah.

Kategori pekerja 3.

(1)

Bagi maksud menentukan amaun Potongan Cukai Bulanan, pekerja dibahagikan kepada 3 kategori seperti yang berikut:

(a)

Kategori 1 – Bujang;

P.U. (A) 362 5

(b)

Kategori 2 – Berkahwin dan suami atau isteri tidak bekerja; dan

(c)

Kategori 3 – Berkahwin dan suami atau isteri bekerja, bercerai atau kematian suami atau isteri, atau bujang yang mempunyai anak angkat.

Penentuan amaun Potongan Cukai Bulanan berdasarkan Jadual Potongan

Cukai Bulanan 4.

(1)

Amaun Potongan Cukai Bulanan berdasarkan Jadual Potongan Cukai

Bulanan ditentukan mengikut formula yang berikut:

Potongan

Cukai

Bulanan

= [(P – M) R + B]

12

iaitu

P = [(Y – K*) x 12] + (∑Yt1 – Kt1*)** + (Yt – Kt*)** –

(D + S + QC)

Jumlah pendapatan yang boleh dikenakan cukai untuk setahun;

Saraan biasa kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y, tertakluk kepada jumlah amaun yang layak setahun;

∑(Yt1 – Kt1)

Jumlah saraan tambahan bersih terkumpul yang dibayar kepada pekerja dalam tahun semasa, tidak termasuk saraan tambahan bulan semasa;

Yt1

Jumlah saraan tambahan kasar terkumpul yang dibayar

P.U. (A) 362 6

kepada pekerja dalam tahun semasa, tidak termasuk saraan tambahan bulan semasa;

Kt1

Jumlah caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan

Yt1, tertakluk kepada jumlah amaun yang layak setahun;

(Yt – Kt)

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Yt, tertakluk kepada jumlah amaun yang layak setahun;

*K + Kt + Kt1 tidak melebihi jumlah amaun yang layak setahun;

**∑(Yt1 – Kt1) + (Yt – Kt) hanya terpakai bagi pengiraan Potongan Cukai

Bulanan bagi saraan tambahan;

Potongan individu;

Potongan suami atau isteri;

Potongan bagi anak yang layak;

Bilangan anak yang layak;

Nilai D, S dan C ditentukan seperti yang berikut:

(i)

Kategori 1 = Bujang:

Nilai D = Potongan individu, S = 0 dan C = 0;

Nilai D = Potongan individu, S = Potongan suami atau isteri dan

P.U. (A) 362 7

C = Bilangan anak yang layak;

Nilai D = Potongan individu, S = 0 dan C = Bilangan anak yang layak;

Amaun pendapatan yang boleh dikenakan cukai yang pertama bagi tiap-tiap banjaran pendapatan yang boleh dikenakan cukai setahun;

Kadar peratusan cukai;

Amaun cukai atas M selepas ditolak rebat cukai individu dan suami atau isteri, jika layak.

Setelah nilai P diperoleh, nilai M, R dan B ditentukan berdasarkan Jadual 1

yang nilai B bergantung kepada kategori pekerja.

Jadual 1 : Nilai P, M, R dan B

(%)

Kategori 1 & 3

Kategori 2

5,001 - 20,000 5,000 1

– 400

– 800 20,001 - 35,000 20,000 5

– 250

– 650 35,001 - 50,000 35,000 10 900 900 50,001 - 70,000 50,000 16 2,400 2,400 70,001 - 100,000 70,000 21 5,600 5,600 100,001 - 250,000 100,000 24 11,900 11,900 250,001 - 400,000 250,000 24.5 47,900 47,900

Exceeding 400,000 400,000 25 84,650 84,650

P.U. (A) 362 8

(2)

Potongan Cukai Bulanan yang dinyatakan dalam Jadual Potongan Cukai

Bulanan hendaklah tertakluk kepada yang berikut:

(a)

perbezaan saraan biasa bersih bulanan dalam banjaran yang sama ialah lima ringgit;

(b)

nilai tertinggi bagi saraan biasa bersih bulanan dalam banjaran yang sama menjadi asas kepada pengiraan;

(c)

amaun Potongan Cukai Bulanan dibundarkan ke atas atau ke bawah kepada gandaan lima sen terhampir; dan

(d)

amaun minimum Potongan Cukai Bulanan ialah satu ringgit.

Penentuan amaun Potongan Cukai Bulanan berdasarkan Pengiraan Berkomputer 5.

(1)

Kecuali sebagaimana yang diperuntukkan di bawah subperenggan (2)

dan (3), amaun Potongan Cukai Bulanan berdasarkan Pengiraan Berkomputer ditentukan mengikut formula yang berikut:

Potongan

Cukai

Bulanan bulan semasa

= [(P – M) R + B] – (Z + X)

n + 1

Potongan

Cukai

Bulanan bersih

= Potongan Cukai Bulanan bulan semasa – zakat bulan semasa iaitu

P.U. (A) 362 9

Jumlah pendapatan yang boleh dikenakan cukai untuk setahun;

Jumlah saraan biasa bersih dan saraan tambahan bersih terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa bersih dan saraan tambahan bersih yang dibayar oleh majikan terdahulu, jika ada;

Jumlah saraan biasa kasar dan saraan tambahan kasar terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa kasar dan saraan tambahan kasar yang dibayar oleh majikan terdahulu, jika ada;

Jumlah caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y dan premium insurans nyawa yang dibayar dalam tahun semasa, termasuk premium insurans nyawa yang dituntut di bawah penggajian terdahulu, jika ada, tertakluk kepada jumlah amaun yang layak setahun;

Saraan biasa kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y1 dan premium insurans nyawa yang dibayar dalam bulan semasa, tertakluk kepada jumlah amaun yang layak setahun;

Anggaran saraan seperti Y1 bagi bulan berikutnya;

P.U. (A) 362 10

Anggaran baki jumlah caruman Kumpulan Wang Simpanan

Pekerja atau skim diluluskan yang lain dan premium insurans nyawa yang dibayar bagi baki bulan yang layak

[[Jumlah amaun yang layak setahun – (K + K1 + Kt)] / n]

atau K1, mengikut mana-mana yang lebih rendah;

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Yt, tertakluk kepada jumlah amaun yang layak setahun;

*K + K1 + K2 + Kt tidak melebihi jumlah amaun yang layak setahun;

**∑(Yt – Kt) hanya terpakai bagi pengiraan Potongan Cukai Bulanan bagi saraan tambahan;

n

Baki bulan dalam setahun;

n + 1

Baki bulan dalam setahun, termasuk bulan semasa;

Potongan individu;

Potongan suami atau isteri;

Potongan orang kurang upaya;

Potongan suami atau isteri kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak;

Nilai D, S dan C ditentukan seperti yang berikut:

(i)

Kategori 1 = Bujang:

Nilai D = Potongan individu, S = 0 dan C = 0;

P.U. (A) 362 11

(ii)

Kategori 2 = Berkahwin dan suami atau isteri tidak bekerja:

Nilai D = Potongan individu, S = Potongan suami atau isteri dan

C = Bilangan anak yang layak;

Nilai D = Potongan individu, S = 0 dan C = Bilangan anak yang layak;

Potongan yang dibenarkan terkumpul dalam tahun semasa, termasuk daripada penggajian terdahulu, jika ada;

Potongan yang dibenarkan bagi bulan semasa;

Amaun pendapatan yang boleh dikenakan cukai yang pertama bagi setiap banjaran pendapatan yang boleh dikenakan cukai setahun;

Kadar peratusan cukai;

Amaun cukai ke atas M selepas ditolak rebat cukai individu dan suami atau isteri, jika layak;

Zakat terkumpul yang dibayar dalam tahun semasa selain zakat bulan semasa;

Potongan Cukai Bulanan terkumpul yang dibayar bagi bulan terdahulu dalam tahun semasa, termasuk bayaran daripada penggajian terdahulu, tetapi tidak termasuk Potongan Cukai

Bulanan tambahan yang diminta oleh pekerja dan bayaran ansuran cukai.

P.U. (A) 362 12

(2)

Bagi Program Kepulangan Pakar, amaun Potongan Cukai Bulanan berdasarkan Pengiraan Berkomputer ditentukan mengikut formula yang berikut:

Potongan

Cukai

Bulanan bulan semasa

= [(PR – T) – (Z + X)]

n + 1

Potongan

Cukai

Bulanan bersih

= Potongan Cukai Bulanan bulan semasa – zakat bulan semasa iaitu

[D + S + DU + SU + QC + ∑LP + LP1)]

Jumlah pendapatan yang boleh dikenakan cukai untuk setahun;

Jumlah saraan biasa bersih dan saraan tambahan bersih terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa bersih dan saraan tambahan bersih yang dibayar oleh majikan terdahulu, jika ada;

Jumlah saraan biasa kasar dan saraan tambahan kasar terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa kasar dan saraan tambahan kasar yang dibayar oleh majikan terdahulu, jika ada;

P.U. (A) 362 13

Jumlah caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y dan premium insurans nyawa yang dibayar dalam tahun semasa, termasuk premium insurans nyawa yang dituntut di bawah penggajian terdahulu, jika ada, tertakluk kepada jumlah amaun yang layak setahun;

Saraan biasa kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y1 dan premium insurans nyawa yang dibayar dalam bulan semasa, tertakluk kepada jumlah amaun yang layak setahun;

Anggaran saraan seperti Y1 bagi bulan seterusnya;

Anggaran baki jumlah caruman Kumpulan Wang Simpanan

Pekerja atau skim diluluskan yang lain dan premium insurans nyawa yang dibayar bagi baki bulan yang layak

[[Jumlah amaun yang layak setahun – (K + K1 + Kt)] / n]

atau K1, mengikut mana-mana yang lebih rendah;

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Yt, tertakluk kepada jumlah amaun yang layak setahun;

P.U. (A) 362 14

*K + K1 + K2 + Kt tidak melebihi jumlah amaun yang layak setahun;

**∑(Yt – Kt) hanya terpakai bagi pengiraan Potongan Cukai Bulanan bagi saraan tambahan;

n

Baki bulan dalam setahun;

n + 1

Baki bulan dalam setahun, termasuk bulan semasa;

Potongan individu;

Potongan suami atau isteri;

Potongan orang kurang upaya;

Potongan suami atau isteri kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak;

Nilai D, S dan C ditentukan seperti yang berikut:

(i)

Kategori 1 = Bujang:

Nilai D = Potongan individu, S = 0 dan C = 0;

(ii)

Kategori 2 = Berkahwin dan suami atau isteri tidak bekerja:

Nilai D = Potongan individu, S = Potongan suami atau isteri dan

C = Bilangan anak yang layak;

Nilai D = Potongan individu, S = 0 dan C = Bilangan anak yang layak;

Potongan yang dibenarkan terkumpul dalam tahun semasa, termasuk daripada penggajian terdahulu, jika ada;

Potongan yang dibenarkan bagi bulan semasa;

P.U. (A) 362 15

Kadar peratusan cukai;

Rebat individu atau suami atau isteri, jika ada;

Zakat terkumpul yang dibayar dalam tahun semasa selain zakat bulan semasa;

Potongan Cukai Bulanan terkumpul yang dibayar bagi bulan terdahulu dalam tahun semasa, termasuk bayaran daripada penggajian terdahulu, tetapi tidak termasuk Potongan Cukai

Bulanan tambahan yang diminta oleh pekerja dan bayaran ansuran cukai.

Setelah nilai P diperoleh, nilai T ditentukan berdasarkan Jadual 2 yang nilai T bergantung kepada jenis kategori pekerja.

Jadual 2 : Nilai P, R dan T

(%)

Kategori 1 & 3

Kategori 2

35,000 dan ke bawah 15 400 800

Melebihi 35,000 15 0 0

(3)

Bagi pekerja berpengetahuan di wilayah yang ditentukan, amaun

Potongan Cukai Bulanan berdasarkan Pengiraan Berkomputer ditentukan mengikut formula yang berikut:

Kadar cukai 15% dikenakan ke atas pendapatan penggajian pekerja berpengetahuan yang diluluskan, yang bekerja dan tinggal di wilayah yang ditentukan.

P.U. (A) 362 16

Potongan

Cukai

Bulanan bulan semasa

= [PR – (Z + X)]

n + 1

Potongan

Cukai

Bulanan bersih

= Potongan Cukai Bulanan bulan semasa – zakat bulan semasa iaitu

P = [∑(Y – K*) + (Y1 – K1*) + [(Y2 – K2*) n] + (Yt – Kt*)**] -

Jumlah pendapatan yang boleh dikenakan cukai untuk setahun;

Jumlah saraan biasa bersih dan saraan tambahan bersih terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa bersih dan saraan tambahan bersih yang dibayar oleh majikan terdahulu, jika ada;

Jumlah saraan biasa kasar dan saraan tambahan kasar terkumpul tahun semasa, yang dibayar kepada pekerja sehingga sebelum bulan semasa, termasuk saraan biasa kasar dan saraan tambahan kasar yang dibayar oleh majikan terdahulu, jika ada;

P.U. (A) 362 17

Jumlah caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y dan premium insurans nyawa yang dibayar dalam tahun semasa, termasuk premium insurans nyawa yang dituntut di bawah penggajian terdahulu, jika ada, tertakluk kepada jumlah amaun yang layak setahun;

Saraan biasa kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Y1 dan premium insurans nyawa yang dibayar dalam bulan semasa, tertakluk kepada jumlah amaun yang layak setahun;

Anggaran saraan seperti Y1 bagi bulan berikutnya;

Anggaran baki jumlah caruman Kumpulan Wang Simpanan

Pekerja atau skim diluluskan yang lain dan premium insurans nyawa yang dibayar bagi baki bulan yang layak

[[Jumlah amaun yang layak setahun – (K + K1 + Kt)] / n]

atau K1, mengikut mana-mana yang lebih rendah;

Saraan tambahan bersih bulan semasa;

Saraan tambahan kasar bulan semasa;

Caruman Kumpulan Wang Simpanan Pekerja atau skim diluluskan yang lain yang dibayar berkenaan dengan Yt, tertakluk kepada jumlah amaun yang layak setahun;

P.U. (A) 362 18

*K + K1 + K2 + Kt tidak melebihi jumlah amaun yang layak setahun;

**∑(Yt – Kt) terpakai hanya semasa pengiraan Potongan Cukai Bulanan bagi saraan tambahan;

n

Baki bulan dalam setahun;

n + 1

Baki bulan dalam setahun, termasuk bulan semasa;

Potongan individu;

Potongan suami atau isteri;

Potongan orang kurang upaya;

Potongan suami atau isteri kurang upaya;

Potongan bagi anak yang layak;

Bilangan anak yang layak;

Nilai D, S dan C ditentukan seperti yang berikut:

(i)

Kategori 1 = Bujang:

Nilai D = Potongan individu, S = 0 dan C = 0;

(ii)

Kategori 2 = Berkahwin dan suami atau isteri tidak bekerja:

Nilai D = Potongan individu, S = Potongan suami atau isteri dan

C = Bilangan anak yang layak;

(iii)

Kategori 3 = Berkahwin dan suami atau isteri bekerja, bercerai atau kematian suami atau isteri, atau bujang yang mempunyai anak angkat:

Nilai D = Potongan individu, S= 0 dan C = Bilangan anak yang layak;

Potongan yang dibenarkan terkumpul dalam tahun semasa, termasuk daripada penggajian terdahulu, jika ada;

P.U. (A) 362 19

Potongan yang dibenarkan bagi bulan semasa;

Kadar peratusan cukai;

Zakat terkumpul yang dibayar dalam tahun semasa selain zakat bulan semasa;

Potongan Cukai Bulanan terkumpul yang dibayar bagi bulan terdahulu dalam tahun semasa, termasuk bayaran daripada penggajian terdahulu, tetapi tidak termasuk Potongan Cukai

Bulanan tambahan yang diminta oleh pekerja dan bayaran ansuran cukai.

Penentuan amaun Potongan Cukai Bulanan bagi saraan tambahan 6.

(1)

Amaun Potongan Cukai Bulanan bagi saraan tambahan berdasarkan

Jadual Potongan Cukai Bulanan ditentukan mengikut formula yang berikut:

(a)

Langkah 1 – Tentukan Potongan Cukai Bulanan atas saraan biasa bersih setahun.

Tentukan kategori pekerja.

Tentukan saraan biasa bersih = Saraan biasa kasar ―

caruman Kumpuan Wang Simpanan Pekerja atau skim diluluskan yang lain tertakluk kepada jumlah amaun yang layak setahun.

Berdasarkan saraan biasa bersih yang ditentukan dalam

Langkah [B], rujuk Jadual Potongan Cukai Bulanan untuk menentukan Potongan Cukai Bulanan bulan semasa.

P.U. (A) 362 20

Tentukan Potongan Cukai Bulanan bersih bulan semasa

= Potongan Cukai Bulanan bulan semasa (Langkah [C]) –

zakat bulan semasa, jika ada.

Tentukan jumlah Potongan Cukai Bulanan setahun

= X + [Langkah [C] x (n + 1)]

X ialah Potongan Cukai Bulanan terkumpul yang telah dibayar;

n + 1 ialah baki bulan dalam setahun, termasuk bulan semasa.

Tentukan kategori pekerja.

Tentukan pendapatan yang boleh dikenakan cukai setahun mengikut formula yang dinyatakan dalam subperenggan 4(1), iaitu P = [(Y – K) x 12] + [∑(Yt1 –

Kt1)] + (Yt – Kt) – (D + S + QC).

Jumlah cukai setahun

Nilai P ditentukan berdasarkan Langkah 2[B];

Nilai M, R dan B ditentukan berdasarkan Jadual 1.

(d)

Langkah 4 – Tentukan Potongan Cukai Bulanan bagi saraan tambahan bulan semasa.

Potongan

Cukai

= Jumlah cukai setahun (Langkah 3) ― Jumlah

Potongan Cukai Bulanan setahun (Langkah 1[E]) +

P.U. (A) 362 21

Bulanan saraan tambahan bulan semasa zakat yang telah dibayar

(e)

Langkah 5 – Tentukan Potongan Cukai Bulanan bulan semasa yang perlu dibayar.

Potongan

Cukai

Bulanan bulan semasa yang perlu dibayar

= Potongan Cukai Bulanan bersih (Langkah 1[D]) +

Potongan Cukai Bulanan saraan tambahan bulan semasa (Langkah 4)

(2)

Amaun Potongan Cukai Bulanan bagi saraan tambahan berdasarkan

Pengiraan Berkomputer ditentukan mengikut formula yang berikut:

(a)

Langkah 1 – Tentukan Potongan Cukai Bulanan atas saraan bersih setahun, tidak termasuk saraan tambahan bulan semasa.

Tentukan kategori pekerja.

Tentukan pendapatan yang boleh dikenakan cukai setahun, tidak termasuk saraan tambahan bulan semasa, mengikut formula yang dinyatakan dalam subperenggan 5(1), iaitu P = [∑(Y – K*) + (Y1 – K1*) +

[(Y2 – K2*) n] + (Yt – Kt*)**] − [D + S + DU + SU + QC +

(∑LP + LP1)].

Tentukan Potongan Cukai Bulanan bagi saraan biasa

P.U. (A) 362 22

bersih bulan semasa mengikut formula yang dinyatakan dalam subperenggan 5(1) = [(P – M) R + B] - (Z + X)

n + 1

Setelah nilai P pada Langkah [B] ditentukan, nilai M, R dan B ditentukan berdasarkan Jadual 1.

Tentukan Potongan Cukai Bulanan bersih = Potongan

Cukai Bulanan bagi saraan biasa bersih bulan semasa

(Langkah [C]) – zakat bulan semasa.

Tentukan jumlah Potongan Cukai Bulanan setahun

= X + [Langkah [C] x (n + 1)]

X ialah Potongan Cukai Bulanan terkumpul yang telah dibayar;

n + 1 ialah baki bulan dalam setahun, termasuk bulan semasa.

(b)

Langkah 2 – Tentukan pendapatan yang boleh dikenakan cukai setahun, termasuk saraan tambahan bulan semasa.

Tentukan kategori pekerja.

Tentukan pendapatan yang boleh dikenakan cukai setahun mengikut formula yang dinyatakan dalam subperenggan 5(1), iaitu P = [∑(Y – K*) + (Y1 – K1*) +

[(Y2 – K2*) n] + (Yt – Kt*)] – [D + S + DU + SU + QC + (∑LP

+ LP1)].

P.U. (A) 362 23

(c)

Langkah 3 – Tentukan jumlah cukai setahun.

Jumlah cukai setahun

Nilai P ditentukan berdasarkan Langkah 2[B];

Nilai M, R dan B ditentukan berdasarkan Jadual 1.

(d)

Langkah 4 – Tentukan Potongan Cukai Bulanan bagi saraan tambahan bulan semasa.

Potongan

Cukai

Bulanan bagi saraan tambahan bulan semasa

= Jumlah cukai setahun (Langkah 3) – Jumlah

Potongan Cukai Bulanan setahun (Langkah 1[E]) +

zakat yang telah dibayar

(e)

Langkah 5 – Tentukan Potongan Cukai Bulanan bulan semasa yang perlu dibayar.

Potongan

Cukai

Bulanan bulan semasa yang perlu dibayar

= Potongan Cukai Bulanan bersih (Langkah 1[D]) +

Potongan Cukai Bulanan saraan tambahan bulan semasa (Langkah 4)

(3)

Amaun Potongan Cukai Bulanan bagi saraan tambahan berdasarkan

Pengiraan Berkomputer hendaklah tertakluk kepada yang berikut:

P.U. (A) 362 24

(a)

pengiraan terhad kepada dua titik perpuluhan sahaja dan abaikan angka yang berikutnya;

(b)

nilai Potongan Cukai Bulanan dibundarkan kepada nilai lima sen terhampir seperti yang berikut:

(i)

satu, dua, tiga dan empat sen dibundarkan kepada lima sen; dan

(c)

sekiranya amaun Potongan Cukai Bulanan atau Potongan Cukai

Bulanan sebelum potongan zakat adalah kurang daripada sepuluh ringgit, majikan tidak dikehendaki untuk membuat Potongan Cukai

Bulanan; dan

(d)

sekiranya amaun Potongan Cukai Bulanan selepas potongan zakat adalah kurang daripada sepuluh ringgit, majikan dikehendaki untuk membuat Potongan Cukai Bulanan.

Penentuan amaun Potongan Cukai Bulanan bagi saraan tambahan tahun kebelakangan selain fi pengarah dan bonus 7.

Amaun Potongan Cukai Bulanan bagi saraan tambahan tahun kebelakangan selain fi pengarah dan bonus ditentukan seperti yang berikut:

(a)

sekiranya saraan tambahan selepas tahun 2008 diterima dalam tahun semasa—

(i)

bagi Jadual Potongan Cukai Bulanan bagi tahun yang berkenaan, pengiraan Potongan Cukai Bulanan bagi Langkah 1 dalam formula saraan tambahan hendaklah berdasarkan kepada saraan biasa bagi

P.U. (A) 362 25

bulan Disember atau bulan terakhir penggajian bagi tahun itu dengan menggunakan Jadual Potongan Cukai Bulanan yang terpakai bagi tahun itu; atau

(ii)

bagi Pengiraan Berkomputer, pengiraan Potongan Cukai Bulanan hendaklah mengambil kira jumlah saraan, potongan, rebat dan

Potongan Cukai Bulanan bagi tahun yang berkenaan.

(b)

sekiranya saraan tambahan sebelum tahun 2009 diterima dalam tahun semasa, pengiraan Potongan Cukai Bulanan hendaklah mengikut kaedah dan Jadual Potongan Cukai Bulanan yang terpakai bagi tahun yang berkenaan.”.

Dibuat 31 Disember 2014

[Perb.CR(8.09)681/2-61(SJ.12)JLD.8(SK.14;LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]

P.U. (A) 362 26

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT)

(NO. 2) RULES 2014

IN exercise of the powers conferred by paragraph 154(1)(a) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules:

Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Deduction from

Remuneration) (Amendment) (No. 2) Rules 2014.

(2)

These Rules come into operation on 1 January 2015.

Amendment of rule 2 2.

The Income Tax (Deduction from Remuneration) Rules 1994 [P.U. (A) 507/1994], which in these Rules are referred to as the “principal Rules”, are amended in rule 2 by substituting for the definition of “remuneration” the following definition:

‘ “remuneration” means income in respect of gains or profits from an employment as specified under subsection 13(1) of the Act;’.

Deletion of rule 2A

3.

The principal Rules are amended by deleting rule 2A.

Amendment of rule 3 4.

Rule 3 of the principal Rules is amended by substituting for the marginal note the following marginal note:

“Monthly tax deduction.”.

P.U. (A) 362 27

Amendment of rule 10 5.

Subrule 10(1) of the principal Rules is amended by substituting for the words

“10th” the words “15th”.

Amendment of rule 13 6.

Rule 13 of the principal Rules is amended by substituting for the words “10th”

the words “15th”.

Substitution of Schedule 7.

The principal Rules are amended by substituting for the Schedule the following

Schedule:

“SCHEDULE

[Rule 3]

Interpretation 1.

In this Schedule—

“Table of Monthly Tax Deduction” means the Table of Monthly Tax Deduction issued by the Inland Revenue Board of Malaysia for employers who do not use

Computerised Calculation;

“Computerised Calculation” means a method used by an employer to determine

Monthly Tax Deduction

(a)

by using a system which is developed by the Inland Revenue Board of

Malaysia; or

(b)

by using a computerised payroll system which is provided by a software provider or developed or modified by the employer, in accordance with the specifications determined and verified by the Inland Revenue Board of

Malaysia;

P.U. (A) 362 28

“Monthly Tax Deduction” means an income tax deduction from employee’s current monthly remuneration in accordance with the formula specified in this

Schedule;

“normal remuneration” means fixed monthly remuneration paid to the employee whether the amount paid is fixed or variable as specified in the contract of service in writing or otherwise;

“additional remuneration” means any additional payment to the normal remuneration for the current month paid to an employee whether in one lump sum, periodical, in arrears or non-fixed payment.

Determination of amount of Monthly Tax Deduction 2.

(1)

The amount of Monthly Tax Deduction is determined based on—

(a)

Table of Monthly Tax Deduction; or

(b)

Computerised Calculation.

Computerised Calculation, the employer shall allow the employee to claim allowable deductions and rebates under the Act not less than twice in the current year.

(3)

The claim under subparagraph (2) shall be made in the form prescribed by the Director General.

Category of employee 3.

(1)

For the purpose of the determining the amount of Monthly Tax Deduction, the employees are divided into three categories as follows:

(a)

Category 1 - Single;

P.U. (A) 362 29

(b)

Category 2 - Married and husband or wife is not working; and

(c)

Category 3 - Married and husband or wife is working, divorced or widowed, or single with adopted child.

Determination of amount of Monthly Tax Deduction based on Table of Monthly

Tax Deduction 4.

(1)

The amount of Monthly Tax Deduction based on the Table of Monthly Tax

Deduction is determined in accordance with the following formula:

Monthly

Tax

Deduction

= [(P – M) R + B]

12

where

P = [(Y – K*) x 12] + (∑Yt1 – Kt1*)** + (Yt – Kt*)** –

(D + S + QC)

Total chargeable income for a year;

Gross normal remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Y, subject to the total qualifying amount per year;

∑(Yt1 - Kt1)

Total accumulated net additional remuneration paid to the employee for the current year, not including additional remuneration for the current month;

Yt1

Total accumulated gross additional remuneration paid to the employee in the current year, not including additional remuneration for the current month;

P.U. (A) 362 30

Kt1

Total contribution to Employees Provident Fund or other approved scheme paid in respect of Yt1, subject to the total qualifying amount per year;

(Yt – Kt)

Net additional remuneration for the current month;

Gross additional remuneration for the current month;

Contribution for Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year;

*K + Kt + Kt1 not exceeding the total qualifying amount per year;

**(∑Yt1 – Kt1) + (Yt – Kt) only applies to calculation of Monthly Tax

Deduction for additional remuneration;

Deduction for individual;

Deduction for husband or wife;

Deduction for qualifying children;

Number of qualifying children;

Value of D, S and C are determined as follows:

(i)

Category 1 = Single:

Value of D = Deduction for individual, S = 0 and C = 0;

Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children;

P.U. (A) 362 31

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Amount of the first chargeable income for every range of chargeable income for a year;

Percentage of tax rates;

Amount of tax on M after deduction of tax rebate for individual and husband or wife, if qualified.

Upon getting the value of P, the value of M, R and B are determined based on Table 1 where the value of B depends on the category of employee.

Table 1 : Value of P, M, R and B

(%)

Category 1 & 3

Category 2

5,001 - 20,000 5,000 1

– 400

– 800 20,001 - 35,000 20,000 5

– 250

– 650 35,001 - 50,000 35,000 10 900 900 50,001 - 70,000 50,000 16 2,400 2,400 70,001 - 100,000 70,000 21 5,600 5,600 100,001 - 250,000 100,000 24 11,900 11,900 250,001 - 400,000 250,000 24.5 47,900 47,900

Exceeding 400,000 400,000 25 84,650 84,650

P.U. (A) 362 32

(2)

The Monthly Tax Deduction specified in the Table of Monthly Tax

Deduction shall be subject to the followings:

(a)

the difference of the monthly net normal remuneration in the same range is five ringgit;

(b)

the highest value of the monthly net normal remuneration in the same range shall be the basis for calculation;

(c)

the amount of Monthly Tax Deduction is rounded upwards or downwards to the nearest multiple of five cents; and

(d)

the minimum amount of Monthly Tax Deduction is one ringgit.

Determination of amount of Monthly Tax Deduction based on Computerised

Calculation 5.

(1)

Except as provided under subparagraphs (2) and (3), the determination of amount of Monthly Tax Deduction based on Computerised Calculation is determined in accordance with the following formula:

Monthly

Tax

Deduction for the current month

= [(P – M) R + B] – (Z + X)

n + 1

Net

Monthly

Tax

Deduction

= Monthly Tax Deduction for the current month – zakat for the current month

P.U. (A) 362 33

where

Total chargeable income for a year;

Total accumulated net normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any;

Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any;

Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any, subject to the total qualifying amount per year;

Gross normal remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month, subject to the total qualifying amount per year;

Estimated remuneration as Y1 for the subsequent months;

P.U. (A) 362 34

Estimated balance of total contribution to Employees

Provident Fund or other approved scheme and life insurance premium paid for the balance of qualifying months [[Total qualifying amount per year – (K + K1 + Kt)]

/n] or K1, whichever is lower;

Net additional remuneration for the current month;

Gross additional remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year;

* K + K1 + K2 + Kt not exceeding the total qualifying amount per year;

**∑(Yt – Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration;

n

Balance of month in a year;

n + 1

Balance of month in a year, including current month;

Deduction for individual;

Deduction for husband or wife;

Deduction for disabled person;

Deduction for disabled husband or wife;

Deduction for qualifying children;

Number of qualifying children;

Value of D, S and C are determined as follows:

(i)

Category 1 = Single:

Value of D = Deduction for individual, S = 0 and C = 0;

P.U. (A) 362 35

(ii)

Category 2 = Married and husband or wife is not working:

Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children;

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Accumulated allowable deductions in the current year, including from previous employment, if any;

Allowable deductions for the current month;

Amount of the first chargeable income for every range of chargeable income a year;

Percentage of tax rates;

Amount of tax on M after deduction of tax rebate for individual and husband or wife, if qualified;

Accumulated zakat paid in the current year other than zakat for the current month;

Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax

Deduction requested by the employee and payment of tax installment.

P.U. (A) 362 36

(2)

For the Returning Expert Programme, the amount of Monthly Tax

Deduction based on Computerised Calculation is determined in accordance with the following formula:

Monthly

Tax

Deduction for the current month

= [(PR – T) – (Z + X)]

n + 1

Net

Monthly

Tax

Deduction

= Monthly Tax Deduction for the current month – zakat for the current month where

[D + S + DU + SU + QC + ∑LP + LP1)]

Total chargeable income for a year;

∑ (Y – K)

Total accumulated net normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any;

Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any;

P.U. (A) 362 37

Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any, subject to the total qualifying amount per year;

Gross normal remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month, subject to the total qualifying amount per year;

Estimated remuneration as Y1 for the subsequent months;

Estimated balance of total contribution to Employees

Provident Fund or other approved scheme and life insurance premium paid for the balance of the qualifying months [[Total qualifying amount per year – (K + K1 + Kt)]

/n] or K1, whichever is lower;

Net additional remuneration for the current month;

Gross additional remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year;

*K + K1 + K2 + Kt not exceeding total qualifying amount per year;

P.U. (A) 362 38

**∑(Yt – Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration;

n

Balance of month in a year;

n + 1

Balance of month in a year, including current month;

Deduction for individual;

Deduction for husband or wife;

Deduction for disabled person;

Deduction for disabled husband or wife;

Deduction for qualifying children;

Number of qualifying children;

Value of D, S and C are determined as follows:

(i)

Category 1= Single:

Value of D = Deduction for individual, S = 0 and C = 0;

(ii)

Category 2 = Married and husband or wife is not working:

Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children;

(iii)

Category 3 = Married and husband or wife is working, divorced or widowed, or single with adopted child:

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Accumulated allowable deductions in the current year, including from previous employment, if any;

Allowable deductions for the current month;

Percentage of tax rates;

P.U. (A) 362 39

Individual or husband or wife rebate, if any;

Accumulated zakat paid in the current year other than zakat for the current month;

Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax

Deduction requested by the employee and payment of tax installment.

Upon getting the value of P, the value of T is determined based on

Table 2 where the value of T depends on the category of employee.

Table 2 : Value of P, R and T

(3)

For the knowledge worker in a specified region, amount of Monthly Tax

Deduction based on Computerised Calculation is determined in accordance with the following formula:

Tax rate at 15% is charged on the employment income of an approved knowledge worker, who is working and residing in a specified region.

(%)

Category 1 & 3

Category 2

35,000 and below 15 400 800

Exceeding 35,000 15 0 0

P.U. (A) 362 40

Monthly

Tax

Deduction for current month

= [PR – (Z + X)]

n + 1

Net

Monthly

Tax

Deduction

= Monthly Tax Deduction for the current month – zakat for the current month where

P = [∑(Y – K*) + (Y1 – K1*) + [(Y2 – K2*) n] + (Yt – Kt*)**] -

Total chargeable income for a year;

Total accumulated net normal remuneration and net additional remuneration for the current year, paid to an employee prior to the current month, including net normal remuneration and net additional remuneration paid by previous employer, if any;

Total accumulated gross normal remuneration and gross additional remuneration for the current year, paid to an employee prior to the current month, including gross normal remuneration and gross additional remuneration paid by previous employer, if any;

Total contribution to Employees Provident Fund or other approved scheme paid in respect of Y and life insurance premium paid in the current year, including life insurance premium claimed under previous employment, if any,

P.U. (A) 362 41

subject to the total qualifying amount per year;

Gross normal remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Y1 and life insurance premium paid in the current month, subject to the total qualifying amount per year;

Estimated remuneration as Y1 for the subsequent months;

Estimated balance of total contribution to Employees

Provident Fund or other approved scheme and life insurance premium paid for the balance of qualifying months [[Total qualifying amount per year – (K + K1 + Kt)] /

n] or K1, whichever is lower;

Net additional remuneration for the current month;

Gross additional remuneration for the current month;

Contribution to Employees Provident Fund or other approved scheme paid in respect of Yt, subject to the total qualifying amount per year;

*K + K1 + K2 + Kt not exceeding the total qualifying amount per year;

**∑(Yt – Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration;

n

Balance of month in a year;

n + 1

Balance of month in a year, including current month;

P.U. (A) 362 42

Deduction for individual;

Deduction for husband or wife;

Deduction for disabled person;

Deduction for disabled husband or wife;

Deduction for qualifying children;

Number of qualifying children;

Value of D, S and C are determined as follows:

(i)

Category 1= Single:

Value of D = Deduction for individual, S = 0 and C = 0;

(ii)

Category 2 = Married and husband or wife is not working:

Value of D = Deduction for individual, S = Deduction for husband or wife and C = Number of qualifying children;

(iii)

Category 3 = Married and husband or wife is working, divorced or widowed, or single with adopted child:

Value of D = Deduction for individual, S = 0 and C = Number of qualifying children;

Accumulated allowable deductions in the current year, including from previous employment, if any;

Allowable deductions for the current month;

Percentage of tax rates;

Accumulated zakat paid in the current year other than zakat for the current month;

P.U. (A) 362 43

Accumulated Monthly Tax Deduction paid for the previous month in the current year, including payment from previous employment, but shall not include additional Monthly Tax

Deduction requested by the employee and payment of tax installment.

Determination of amount of Monthly Tax Deduction for additional remuneration 6.

(1)

The amount of Monthly Tax Deduction for additonal remuneration based on Table of Monthly Tax Deductions is determined in accordance with the following formula:

(a)

Step 1 – Determine the Monthly Tax Deduction on net normal remuneration for a year.

Determine the category of the employee.

Determine the net normal remuneration = Gross normal remuneration ― Contribution to Employees Provident

Fund or other approved scheme subject to the total qualifying amount per year.

Based on the net normal remuneration determined in

Step [B], refer to the Table of Monthly Tax Deduction to determine the Monthly Tax Deduction for the current month.

Determine the net Monthly Tax Deduction for the current month = Monthly Tax Deduction for the current month (Step [C]) ― zakat for the current month, if any.

Determine the total Monthly Tax Deduction for a year

= X + [Step [C] x (n + 1)]

P.U. (A) 362 44

X is the accumulated Monthly Tax Deduction which has been paid;

n + 1 is the balance of month in a year, including the current month.

(b)

Step 2 – Determine the chargeable income for a year, including the additional remuneration for the current month.

Determine the category of the employee.

Determine the chargeable income for a year in accordance with the formula specified in subparagraph 4(1), where P = [(Y – K) x 12] + [∑(Yt1 – Kt1)] + (Yt – Kt)

– (D + S + QC)

(c)

Step 3 – Determine the total tax for a year.

Total tax for a year

Value of P is determined based on Step 2[B];

Value of M, R and B are determined based on Table 1.

(d)

Step 4 – Determine the Monthly Tax Deduction for additional remuneration for the current month.

Monthly Tax

Deduction for additional remuneration for the current month

= Total tax for a year (Step 3) ― total Monthly Tax

Deduction for a year (Step 1[E]) + zakat which has been paid

P.U. (A) 362 45

(e)

Step 5 – Determine the Monthly Tax Deduction for the current month which shall be paid.

Monthly Tax

Deduction for the current month which shall be paid

= Net Monthly Tax Deduction (Step 1[D]) + Monthly

Tax Deduction for additional remuneration for the current month (Step 4)

(2)

The amount of Monthly Tax Deduction for additonal remuneration based on Computerised Calculation is determined in accordance with the following formula:

(a)

Step 1 – Determine the Monthly Tax Deduction on net remuneration for a year, not including additional remuneration for the current month.

Determine the category of the employee.

Determine the chargeable income for a year, not including additional remuneration for the current month, in accordance with the formula specified in subparagraph 5(1), where P = [∑(Y - K*) + (Y1 – K1*) +

[(Y2 – K2*) n] + (Yt – Kt*)**] - [D + S + DU + SU + QC +

(∑LP + LP1)]

Determine the Monthly Tax Deduction for net normal remuneration for the current month in accordance with the formula specified in subparagraph 5(1)

=

[(P – M) R + B] – (Z + X)

n + 1

Upon the value of P being determined, the value of M, R

P.U. (A) 362 46

and B are determined based on Table 1.

Determine the net Monthly Tax Deduction = Monthly

Tax Deduction for net normal remuneration for the current month (Step [C]) ― zakat for the current month.

Determine the total Monthly Tax Deduction for a year

= X + [Step [C] x (n + 1)]

X is the accumulated Monthly Tax Deduction which has been paid;

n + 1 is the balance of month in a year, including the current month.

(b)

Step 2 – Determine the chargeable income for a year, including additional remuneration for the current month.

Determine the category of the employee.

Determine the chargeable income for a year in accordance with the formula specified in subparagraph 5(1), where P = [∑(Y – K*) + (Y1 – K1*)

+ [(Y2 – K2*) n] + (Yt – Kt*)] – [D + S + DU + SU + QC +

(∑LP + LP1)]

(c)

Step 3 – Determine the total tax for a year.

Total tax for a year

= (P – M) R + B;

Value of P is determined based on Step 2[B];

Value of M, R and B are determined based on Table 1.

P.U. (A) 362 47

(d)

Step 4 – Determine the Monthly Tax Deduction for additional remuneration for the current month.

Monthly Tax

Deduction for additional remuneration for the current month

= Total tax for a year (Step 3) ― total Monthly

Tax Deduction for a year (Step 1[E]) + zakat which has been paid

(e)

Step 5 – Determine the Monthly Tax Deduction for the current month which shall be paid.

Monthly

Tax

Deduction for the current month which shall be paid

= Net Monthly Tax Deduction (Step 1[D]) +

Monthly

Tax

Deduction for additional remuneration for the current month (Step 4)

(3)

Monthly Tax Deduction for additional remuneration based on

Computerised Calculation shall be subject to the followings:

(a)

calculations is limited to two decimal points only and omit the subsequent figures;

(b)

the amount of Monthly Tax Deduction to be rounded up to the nearest five cents as follows:

P.U. (A) 362 48

(i)

one, two, three and four cents to be rounded up to five cents; and

(ii)

six, seven, eight and nine cents to be rounded up to ten cents;

(c)

if the amount of Monthly Tax Deduction or Monthly Tax Deduction before deduction for zakat is less than ten ringgit, the employer is not required to make the Monthly Tax Deduction; and

(d)

if the amount of Monthly Tax Deduction after deduction for zakat is less than ten ringgit, the employer is required to make the Monthly

Tax Deduction.

Determination of amount of Monthly Tax Deduction for additional remuneration of previous years other than director’s fee and bonus 7.

The amount of Monthly Tax Deduction for additional remuneration of previous years other than director’s fee and bonus is determined as follows:

(a)

if additional remuneration after the year 2008 is received in the current year—

(i)

for the Table of Monthly Tax Deduction for the relevant year, the

Monthly Tax Deduction calculation for Step 1 in the additional remuneration formula shall be based on the normal remuneration for the month of December or the last month of employment for that year by using the Table of Monthly Tax Deductions applicable for that year; or

(ii)

for the Computerised Calculation, the Monthly Tax Deduction calculation shall take into account the total remuneration,

P.U. (A) 362 49

deductions, rebate and Monthly Tax Deduction for the relevant year.

(b)

if additional remuneration before the year 2009 is received in the current year, the calculation of Monthly Tax Deduction shall be in accordance with the method and Table of Monthly Tax Deduction applicable for the relevant year.”.

Made 31 December 2014

[Perb.CR(8.09)681/2-61(SJ.12)JLD.8(SK.14;LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXV]

DATO’SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax

Act 1967]