S 13(1)(a)

1. Wages, Salary, Remuneration, Leave pay, Fee, Commission 2. Bonus 3. Gratuity i) Taxable 5years Gratuity No of months 5years Gratuity 6 ii) Exempted ill health 55years + 10years working 4. Perquisite or allowance i) Share option and Share incentive scheme ; Lower of : Market value-option was granted Market value-option was exercised LESS : Option price ii) Allowance Official duty : NOT taxable Private & Personal : Taxable 5. Loan to employee i) Internal fund : NOT taxable ii) External fund : Interest cost incurred by employer (-) Amount of nominal interest paid by employee iii) Interest subsidies : Taxable iv) Waiver of loan/advance : Perquisite 6. School/Tuition fees i) Children : Perquisite ii) Employee : Not taxable 7. Insurance premium : Perquisite *if employee, employees family are beneficiaries of the policy & annual premium paid by employer 8. Professional subcription : Perquisite *Subsciption fee not directly contributed to business of employer 9. Excellent service ; Tax exempt RM2000 for : i) Long service award ii) Past achievement award iii) Service excellent, innovation & productivity award 10. Pecuniary liabilities : Income tax, utilities, car charges *Paid by employer PERQUISITE 11. Credit card facilities ; Perquisite : i) Annual membership fee *Not taxable if use exclusively for performing duty ii) Amount paid for private purchases 12. Scholarship : Tax exempt 13. Income tax exemption : i) Petrol card/Petrol allowance/Travelling allowance/Toll card : RM6000/yr *Official duty ii) Allowance/Fees for parking iii) Meal allowance iv) Telephone/Mobile phone/Telephone bill/Internet subscription/Computer

S 13(i)(b)
1. Motor vehicle & related benefit Cost of car Annual value of private usage Up to RM50000 1200 RM50001 RM75000 2400 RM75001 RM100000 3600 RM100001 RM150000 5000 RM150001 RM200000 7000 RM200001 RM 250000 9000 RM250001 RM350000 15000 RM350001 RM500000 21250 RM500001 and above 25000 *Age of car exceed 5yrs : Annual value of private usage : Fuel : Unchanged *Formula method for car benefit : x 80% = Fuel per annum 600 900 1200 1500 1800 2100 2400 2700 3000

Annual value of car benefit RM/mth RM600 RM300 RM400 RM400 RM70 RM140

2. Other benefit No Items 1. Driver 2. Gardener 3. Domestic servant 4. Guard 5. Semi-furnished with furniture in the lounge, dining, room or bedroom 6. Semi-furnished with furniture as above PLUS one or more of the following : i) Aircond ii) Curtains iii) Carpets 7. Fully-furnished with benefits as in (5) and (6) above PLUS one or more of the following : i) Kitchen equipment ii) Crockery, Utensils iii) Appliances 8. House telephone subcribed by employer 9. Mobile phone in the name of employer 10. Recreational club membership : Corporate membership

RM280

Exempted Exempted Entrance fee : NOT taxable Annual subscription fee : Taxable

3. Prescibed lifespan : No Asset Prescribed Average Lifespan (yrs) 1. Motorcar 8 2. Furniture & Fittings : Curtains, carpets 5 Furniture, sewing machine 15 Aircond 8 Refrigerator 10 3. Kitchen Equipment : Crockery, rice cooker, electric kettle, toaster, dish washer, 6 washing machine, 4. Entertainment & Recreation : Piano 20 Organ 10 Television, CD/DVD player 7 Swimming pool, sauna 15 5. Miscellaneous 5 4. Tax exempt benefit : i) Free transport (factory bus) ii) Food & drink provided FOC/subsidised by employer 5. Medical, dental treatment & child care benefit : Exempted 6. Leave passage ; Tax exempt subject to the limits of : 3 leave passage within Msia 1 leave passage between Msia & any place outside Msia : Limited to RM3000 *Meals & accommodation local travel together with 3 local leave passage : Exempted 7. Relocation package (work in oversea) Freight, winter clothing, moving allowance : NOT taxable

S 13(1)(c)
1. Accommodation provided by employer i) Unfurnished accommodation Employee/Service director (whichever is lower) :

Defined value OR 30% of S13(1)(a)

2.

3.

4.

5.

Non service director : Defined value ii) Hotel/Hostel Employee/Service director : 3% of S13(1)(a) Non service director : Defined value Accommodation provided to director of controlled co. (have nt more than 50 members & controlled by nt more than 5 persons) 30% of S13(1)(a) : NOT applicable Assessed on full defined value Apportioned under two circumstances : i) Accommodation is provided less than 12mths ii) Shared with other employees Shared accommodation (whichever is lower) : Defined value OR 30% of S13(1)(a) Accommodation provided for less than a yr i) Whichever is LOWER : Defined value OR 30% of S13(1)(a) ii) Reduced on time basis of actual usage (apportioned) Hostel/Hotel provided to director of controlled co. (have nt more than 50 members & controlled by nt more than 5 persons) 3% of S13(1)(a) : NOT applicable Assessed on full defined value

S13 (1) (d)

1. 2. Contribution made by employer to unapproved pension/provident fund, scheme/society Any income earned by unapproved fund & credited to employee

S13(1)(e)
1. Compensation for loss of employment : i) Salary/wages in lieu of notice ii) Compensation for breach of contract of service iii) Ex-gratia retrenchment payment, severance pay, gratuity made to employee who become redundant iv) Restrictive covenant 2. Exemption : i) FULL exemption : ill health ii) PARTIAL exemption : RM10000 for each completed yr of service