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S.13(1)(b)(i)and(ii)
(1) medical and dental benefits
(2) leave passage within Msia not exceeding 3
times in any calendar year or leave passage
between Msia and any place outside Msia not
exceeding one leave passage which is
limited to RM3,000
(3) child care benefits
ann. value
of benefit prescribe
If
If
Where
RM RM
Up to 50,000
50,001-75,000
75,001-100,000
100,001-150,000
150,001-200,000
200,001-250,000
250,001-350,000
350,001-500,000
1,200
2,400
3,600
5,000
7,000
9,000
15,000
21,250
600
900
1,200
1,500
1,800
2,100
2,400
2,700
The
For
Salary
Gardener allowances
S.13(1)(b)
leave passage
medical treatment
motorcar provided
Total employment income
RM24,000
RM 2,400
RM26,400
exempted
exempted
RM 1,000
RM27,400
Section 13(1)(c)
S.13(1)(c)-Accommodation
An
S.13(1)(c)-Accommodation
Value
of the accommodation
lower of 30% from employment income S.13(1)
(a)or defined value of an accommodation
Eg. Mr A is currently employed by AAA Sdn Bhd.
His salary is RM5,000/month. He is provided
with an accommodation by his employer
beginning from January 1 2001 till 31 December
2001. The employer rented the house at the rate
of RM2,000/month (including furniture
amounting to RM140)
S.13(1)(c)-Accommodation
Employment
income:
S.13(1)(a)
Salary (5,000x12)
S.13(1)(b)
Furniture (140x12)
S.13(1)(c)
Value of the accommodation
30%x60,000 or (1,860x12)
RM60,000
RM 1,680
RM18,000
S.13(1)(c)-Accommodation
Where
S.13(1)(c)-Accommodation
Where
S.13(1)(c)-Accommodation
Deduction
of expense S.38(1)(b)
A taxpayer who is provided with
accommodation within the meaning of
S.13(1)(c) can deduct from the gross
income from employment, expenditure of
the nature of public rates, insurance, rent
payable by him in respect of
accommodation provided.
S.13(1)(c)-Accommodation
Directors
of controlled companies
S.32(3)(a), a director of a controlled company is
assessed on the defined value of the
accommodation. There is no comparison with
the 30% of the employment income under
S.13(1)(a). However, if the accommodation is
shared, the defined value would be adjusted
proportionately which is just and reasonable.
S.13(1)(c)-Accommodation
Section 13(1)(d)
Section 13(1)(e)
Para 15 Sch 6
Full exemption if employment terminated due to
ill-health
Partially exempted to director of controlled
companies for an amount of RM4,000 for every
completed year of service
2003 Budget: Exemption of RM4,000 is
increased to RM6,000 (w.e.f. 2003)
Basis Period
The
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