LEMBAGA HASIL DALAM NEGERI MALAYSIA

AMENDMENT TO:
SPECIFICATION FOR
MONTHLY TAX DEDUCTION (MTD)
CALCULATIONS USING
COMPUTERISED CALCULATION
FOR

2015
Revised : 31 December 2014

A. INTRODUCTION
According to the provision under Rule 3, Income Tax (Deduction from Remuneration) Rules 1994
(MTD Rules), the Schedule under Income Tax (Deduction from Remuneration)(Amendment) Rules
2014 is part of the MTD specification.
An employer who uses the computerised payroll system provided by the software provider or,
developed or customised by the employer should in accordance with computerised calculation
specifications to determine Monthly Tax Deduction (MTD). Inland Revenue Board of Malaysia
(IRBM) should review and issue verification/approval letter to software providers/employers who
comply with MTD specification.
This booklet is to provide guideline and MTD verification procedure for software provider or
employers who developed or customized their payroll system.

PROCEDURE FOR VERIFICATION OF COMPUTERISED CALCULATION METHOD

i.

Software providers/employers must comply with specification and provides accurate answer
and calculation for all question of testing formula/specification of MTD calculation through
email.

ii. IRBM shall arrange appointment (if necessary) to verify software providers/employers payroll
system if all the answer provided is accurate.
iii. IRBM shall issue verification/approval letter for MTD calculation to software
providers/employers if all answer and calculation presented is comply with the specification.
iv. Employers who using the computerised payroll system provided by software
providers/employers who complied with the MTD calculation specifications (2012/2013/2014)
need not obtain further verification from IRBM.
v. IRBM will upload the list of software providers/employers (update biweekly) who complied with
the MTD calculation specifications in IRBM website.
vi. Please forward application using companys letter head to:
Pengarah
Jabatan Pungutan Hasil
Lembaga Hasil Dalam Negeri Malaysia
Aras 15, Wisma Hasil
Persiaran Rimba Permai
Cyber 8, Peti Surat 11833
63000 Cyberjaya
Selangor Darul Ehsan
or, email to:
1. En. Anim Omar
e-mail : [email protected]
Tel: 03-8313 8888 21507
2. En. Ahmad Radzuan Ghazali
e-mail : [email protected]
Tel: 03-8313 8888 21521
3. En. Chua Tian Siang
e-mail : [email protected]
Tel: 03-8313 8888 21523

B. AMENDMENT TO SPECIFICATION FOR

CALCULATION METHOD FOR YEAR 2015

MTD

CALCULATIONS

USING

COMPUTERISED

Notice:
All software providers/employers who obtained verification for MTD
2012/2013/2014 should apply the amendment to the specification for
MTD Computerised Calculations pursuant to Budget 2015 to their
payroll system without obtaining further verification for MTD 2015 from
IRBM.
This amendment provides clarification in relation to Budget 2015. Amendments for computerised
calculation method of Monthly Tax Deduction (MTD) 2015 are as follows:
1. Reduction In Income Tax Rates And Change In Income Tax Structure
a.
-

Income Tax For Resident Individual

Individual income tax rate will be reduced by 1 to 3 percentage points.

Individual income tax will be restructured whereby the chargeable income subject to the
maximum rate will be increase from exceeding RM100,000 to exceeding RM400,000.
The maximum tax rate for year 2014 at 26% will be reduced to 24%, 24.5% and 25%.

As proposed in the 2015 Budget, the tax rate value of P, M, R and B for MTD Computerised
Calculation schedule 1 as follows:
Schedule 1: Value of P, M, R and B
P

M
(RM)

R
(%)

2,500 - 5000
5,001 - 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
100,001 - 250,000
250,001 - 400,000
Exceeding 400,000

2,500
5,000
20,000
35,000
50,000
70,000
100,000
250,000
400,000

0%
1%
5%
10%
16%
21%
24%
24.5%
25%

B
Category 1 & 3
(RM)
-400
-400
-250
900
2,400
5,600
11,900
47,900
84,650

B
Category 2
(RM)
-800
-800
-650
900
2,400
5,600
11,900
47,900
84,650

b. Income Tax For Non - Resident Individual

-

Non resident individuals income tax rate would be reduced by 1% from 26% to 25%.

2. Increase In Deduction For Medical Expenses Incurred For Serious Diseases

Presently, a resident individual taxpayer is given a deduction up to RM5,000 for medical expenses
incurred for treatment of serious diseases for the taxpayer, his/her spouse and his/her children.
As proposed in the 2015 Budget, the deduction for medical expenses incurred for serious disease
be increased to RM6,000.
3. Increase In Deduction For Disable Child
Presently, a resident individual taxpayer with disabled child as certified by the Department of Social
Welfare is eligible for a deduction of RM5,000 for each disabled child.
As proposed in the 2015 Budget, the deduction be increased to RM6,000.
4. Increase In Deduction For Purchase Of Basic Supporting Equipment For The Disabled
Presently, a resident individual taxpayer is given a deduction up to RM5,000 for the purchase of any
necessary basic supporting equipment for the use of the disabled taxpayer, his/her spouse, children
and parents.
As proposed in the 2015 Budget, the deduction be increased to RM6,000.
5. Amendment at Income Tax (Deduction From Remuneration) (Amendment) (No. 2) Rules 2014
a. 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 under
subsection 13(1) of the Act..
With this amendment, the Benefit In Kind (BIK) and Value Of Living Allowances
(VOLA) are subjected to Monthly Tax Deduction (MTD) (The TP2 is not applicable
anymore).
b. Subrule 10(1) and 13 of the principal Rules is amended in by substituting for the words
10th the words 15th
With this amendment, the due date of PCB payment has extended from 10th of every
calendar month to 15th of every calendar
c. Substitution of Schedule
The principal Rules are amended by substituting for the Schedule the following Schedule
by further interpret:

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;

Monthly Tax Deduction means an income tax deduction from employees 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
1. (1) The amount of Monthly Tax Deduction is determined based on
(a) Table of Monthly Tax Deduction; or
(b) Computerised Calculation.
(2) In determining the amount of Monthly Tax Deduction based on 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.
With this amendment, the employer who determines MTD based on Computerised
Calculation is mandatory to allows the employee to claim allowable deductions and
rebates under the Act by using the TP1 form not less than twice (in any month) in
the current year.

C. MONTHLY TAX DEDUCTION (MTD) FOR COMPUTERISED CALCULATION

Employees resident status
The MTD calculation depends on the resident status of the employee. There are 2 types of residency as follows:
a. Non Resident Employee
MTD of an employee who is not resident or not known to be resident in Malaysia shall be calculated at
the rate of 25 % of his remuneration.
Example :
Employee is not resident in calendar year 2014.
Total monthly remuneration
MTD calculation
Total MTD

: RM3,000.00
: RM3,000.00 x 25%
: RM750.00

A non-resident employee is eligible to get tax exemption on allowances, benefits and perquisites as
stated in page 15 and 16 in this document. The exempt income shall be excluded from the remuneration
for MTD purposes.
b. Resident Employee
MTD of an employee who is resident or known to be resident in Malaysia is derived after deducting all
allowable deductions under the Act.
MTD formula are categorised into four (4) formulas. The employer may change the category of
remuneration based on the approval from the IRBM. The formulae are:
i.
ii.
iii.
iv.
i.

Computerised calculation for Normal Remuneration

Computerised calculation for Additional Remuneration
Computerised calculation for Returning Expert Program
Computerised calculation for Knowledge worker at specified region (ISKANDAR)

COMPUTERISED CALCULATION FOR NORMAL REMUNERATION

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;
If the employee has no salary and only receives a commission, the commission paid is considered
as remuneration.
If the monthly salary is paid on a daily or hourly basis, the total monthly salary paid is considered as
remuneration.
If the monthly salary changes due to the change in currency values, the total monthly salary paid is
also considered as remuneration.
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

= [(P M) R + B] (Z + X)
n+1

Net Monthly
Tax Deduction

where

P = [(Y K*) + (Y1 K1*) + [(Y2 K2*) n] + (Yt Kt*)**] [D + S + DU + SU

+ QC + (LP + LP1)]

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

P
(Y K)

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;
Y
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;
K
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;
Y1
Gross normal remuneration for the current month;
K1
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;
Y2
Estimated remuneration as Y1 for the subsequent months;
K2
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;
Yt Kt
Net additional remuneration for the current month;
Yt
Gross additional remuneration for the current month;
Kt
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;
D
Deduction for individual;
S
Deduction for husband or wife;
DU
Deduction for disabled person;
SU
Deduction for disabled husband or wife;
Q
Deduction for qualifying children;
C
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;

LP
LP1
M
R
B
Z
X

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.
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

ii.

P
(RM)

M
(RM)

R
(%)

5,001 - 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
100,001 250,000
250,001 - 400,000
Exceeding 400,000

5,000
20,000
35,000
50,000
70,000
100,000
250,000
400,000

1
5
10
16
21
24
24.5
25

B
Category 1 & 3
(RM)
400
250
900
2,400
5,600
11,900
47,900
84,650

B
Category 2
(RM)
800
650
900
2,400
5,600
11,900
47,900
84,650

COMPUTERISED CALCULATION FOR ADDITIONAL REMUNERATION

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.
Such additional remuneration includes:
i.
ii.
iii.
iv.
v.
vi.
vii.
viii.
ix.

bonus/incentive
arrears of salary or any other arrears paid to an employee
employees share option scheme (if employee opts for MTD deduction)
tax borne by employer
gratuity
compensation for loss of employment
ex-gratia
directors fee (not paid monthly)
commissions (not paid monthly)

x. allowances (not paid monthly)

xi. any other payment in addition to normal remuneration for current month
Note :
Bonus and director fee shall, when received in the current year, be treated as part of the gross
income from employment income for the year in which it is received. Therefore, PCB should
calculate based on current year additional remuneration formula and reported together with current
months PCB in CP39 text file format.
The amount of Monthly Tax Deduction for additonal remuneration based on Computerised
Calculation is determined in accordance with the following formula:
Step 1 Determine the Monthly Tax Deduction on net normal remuneration for a year.
[A]

Determine the category of the employee.

[B]

Determine the chargeable income for a year, not including additional

remuneration for the current month, in accordance with the formula
specified in subparagraph c(i), where P = [(Y - K*) + (Y1 K1*) +
[(Y2 K2*) n] + (Yt Kt*)**] - [D + S + DU + SU + QC + (LP + LP1)].

[C]

Determine the Monthly Tax Deduction for net normal remuneration

for the current month in accordance with the formula specified in
subparagraph c(i) = [(P M) R + B] (Z + X)
n+1
Upon the value of P being determined, the value of M, R and B are
determined based on Table 1.

[D]

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.

[E]

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.

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

Determine the category of the employee.

[B]

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)

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.

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.

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

iii.

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

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

COMPUTERISED CALCULATION FOR RETURNING EXPERT PROGRAM (REP)

An approved employee under REP shall be tax at rate of 15% from its chargeable income. If the
chargeable income does not exceed RM35,000, employee is eligible for individual and spouse
rebate for RM400, respectively.
Duration of the incentive is for five (5) consecutive full years of assessment.
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

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

SU + QC + LP + LP1)]

P
(Y K)

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;

Y1
K1
Y2

10

[D + S + DU +

K2

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;

Yt Kt
Yt
Kt

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

**(Yt Kt) only applies to calculation of Monthly Tax Deduction for additional remuneration;
n
n+1
D
S
DU
SU
Q
C

Balance of month in a year;

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;
LP

Accumulated allowable deductions in the current year, including from

previous employment, if any;
Allowable deductions for the current month;
Percentage of tax rates;
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.

LP1
R
T
Z
X

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
R
T
(%)
Category 1 & 3
(RM)
35,000 and below
15
400
Exceeding 35,000
15
0
P
(RM)

11

T
Category 2
(RM)
800
0

iv.

COMPUTERISED CALCULATION FOR KNOWLEDGE WORKER (KW) AT SPECIFIED REGION

Tax rate at 15% is charged to the qualified knowledge worker who is working and residing in a
specified region.
The incentive is given to the applicant and start work in Regional Development Authority not later
than 31 December 2015.
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:
Monthly Tax = [PR (Z + X)]
Deduction
n+1
for current
month
Net Monthly
Tax
Deduction

where

P = [(Y K*) + (Y1 K1*) + [(Y2 K2*) n] + (Yt Kt*)**] SU + QC + (LP + LP1)]

P
(Y K)

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;
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;

Y1
K1
Y2
K2

Yt Kt
Yt
Kt

Monthly Tax Deduction for the current month zakat for the current
month
[D + S + DU +

*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;

12

n
n+1
D
S
DU
SU
Q
C

Balance of month in a year;

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;

LP
LP1
R
Z
X

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;
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.

D. TERMS AND CONDITIONS

Monthly Tax Deduction for additional remuneration based on Computerised Calculation shall be subject
to the followings:
1.

Calculations is limited to two decimal points only and omit the subsequent figures;
Example : 123.4567 = 123.45

2.

The amount of Monthly Tax Deduction to be rounded up to the nearest five cents as follows:
(i) one, two, three and four cents to be rounded up to five cents; and
1, 2, 3, 4 rounding to the 5 cents
Example : 287.02 287.05

13

(ii) six, seven, eight and nine cents to be rounded up to ten cents;
6, 7, 8, 9 rounding to the 10 cents
Example : 152.06 152.10
3.

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

4.

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.
MTD calculation (RM)
a. MTD for current month

< 10
10

b. Net MTD (after zakat/fi deduction for the

current month)

< 10
10

c. MTD for additional remuneration

< 10
10

MTD amount
deducted (RM)
0
Deduct as per MTD
calculation
Deduct as per MTD
calculation
Deduct as per MTD
calculation
0
Deduct as per MTD
calculation

5. Zakat shall be treated as follows:

a) Employees receive only remuneration (without additional remuneration).

a.
b.
c.
d.

MTD for current

month (RM)

Zakat for current

month
(RM)

Net MTD
(RM)

(a)
8.00 0.00
15.00
15.00
120.00

(b)
5.00
20.00
8.00
100.00

(a b = c)
- 5.00 0.00
- 5.00 0.00
7.00
20.00

14

Zakat carried
forward to the
following month
(value of Z)
(RM)
(d)
5.00
20.00
8.00
100.00

b) Employees receive additional remuneration during the month. Please refer to MTD for
additional remuneration formula.
MTD for
current
month (RM)

a.
b.
c.
d.
e.

(a)
8.00 0.00
8.00 0.00
15.00
15.00
120.00

Zakat for
current
month
(RM)
(b)
5.00
5.00
20.00
8.00
100.00

Net MTD
(RM)
Step 1(c)
(a b = c)
-5.00 0.00
-5.00 0.00
- 5.00 0.00
7.00
20.00

Zakat carried
forward to the
following month
(value of Z)
(RM)
(d)
5.00
5.00
20.00
8.00
100.00

MTD for
additional
remuneration
(RM)
Step 4
(e)
9.00 0.00
25.00
32.55
127.30
392.25

MTD for
current
month
(RM)
Step 5
(c + e = f)
0.00
20.00
27.55
134.30
412.25

6. MTD for computerised calculation method must be paid for the actual amount (including the
decimal point amount).
7. In the situation where employees do not receive any normal remuneration in the current month but
only additional remuneration, then value of Y1 is equal to 0.
8. If additional remuneration paid before the monthly remuneration, value of Y1 shall refer to the
monthly remuneration which will be paid for that month.
9. MTD is to be deducted from the employees taxable remuneration only. All the tax exemption on
allowances, benefit-in-kind and perquisites shall be excluded from the remuneration for MTD
purposes. Any amount exceed the restricted amount shall be taxable. Please refer to Explanatory
Notes E Form for references.
All the tax exemption on allowances, benefit-in-kind and perquisites shall reported in the EA Form,
section G TOTAL TAX EXEMPT ALLOWANCES / PERQUISITES / GIFTS / BENEFITS.
Type of benefit-in-kind and perquisites that exempt from tax are as follows:
Allowances / Perquisites / Gifts / Benefits
a. Petrol card, petrol allowance, travelling allowance or toll payment or any of
its combination for official duties. If the amount received exceeds RM6,000
a year, the employee can make a further deduction in respect of the
amount spent for official duties. Records pertaining to the claim for official
duties and the exempted amount must be kept for a period of 7 years for
audit purpose.
b. Child care allowance in respect of children up to 12 years of age.

15

Restricted
amount (RM)
6,000.00

2,400.00

Allowances / Perquisites / Gifts / Benefits

c. Gift of fixed line telephone, mobile phone, pager or Personal Digital
Assistant (PDA) registered in the name of the employee or employer
including cost of registration and installation.

Restricted
amount (RM)
Limited to only
1 unit for
each category
of assets

d. Monthly bills for subscription of broadband, fixed line telephone, mobile

phone, pager and PDA registered in the name of the employee or
employer including cost of registration and installation.

Limited to only
1 line for each
category
of assets.

e. Perquisite (whether in money or otherwise) provided to the employee

pursuant to his employment in respect of:(i) past achievement award;
(ii) service excellence award, innovation award or productivity award; and
(iii) long service award (provided that the employee has exercised an
employment for more than 10 years with the same employer).

2,000

f.

Parking rate and parking allowance. This includes parking rate paid by the
employer directly to the parking operator.

g. Meal allowance received on a regular basis and given at the same rate to
all employees. Meal allowance provided for purposes such as overtime or
outstation / overseas trips and other similar purposes in exercising an
employment are only exempted if given based on the rate fixed in the
internal circular or written instruction of the employer.
h. Subsidised interest for housing, education or car loan is fully exempted
from tax if the total amount of loan taken in aggregate does not exceed
RM300,000. If the total amount of loan exceeds RM300,000, the amount of
subsidized interest to be exempted from tax is limited in accordance with
the following formula:
Where;
A xB
C
A = is the difference between the amount of interest to be borne by the
employee and the amount of interest payable by the employee in the basis
period for a year of assessment;
B = is the aggregate of the balance of the principal amount of housing,
education or car loan taken by the employee in the basis period for a year
of assessment or RM300,000, whichever is lower;
C = is the total aggregate of the principal amount of housing, education or
car loan taken by the employee.

16

Restricted to
the
actual amount
expended

Example

Normal remuneration
Car allowance
Meal allowance
Childcare allowance

: RM5,000 per month

: RM 800 per month
: RM 300 per month (Exempted)
: RM 300 per month (Exempted limit to
RM2,400 per year)
: RM6,400 per month

Total

To determine MTD amount, taxable income as follow:

Normal remuneration
Car allowance

: RM5,000 per month

: RM 800 per month

Total taxable remuneration : RM5,800 per month

10. If payment in arrears and other payments in respect of the preceding years (prior to current years)
paid by the employer to the employee, system must be able to calculate based on the MTD formula
for the year payment supposed to be made.
Preceding PARTICULARS OF PAYMENT IN ARREARS AND OTHER PAYMENTS IN RESPECT
OF PRECEDING YEARS
These methods of calculation in concurrent with section 25
a. If remuneration payment for year 2008 and below. The following formula is applicable:
[A]
[B]
[C]
[D]

Determine the tax deduction on monthly remuneration (excluding arrears)

(1/12 x net arrears) + monthly net remuneration
Determine the tax deduction on [B]
([C] [A]) x 12

Example:
Employee (married)
]
Spouse working
] Refer CATEGORY 3 / KA 2
2 number of qualifying children ]
Monthly remuneration in Dec the related year
RM3,600.00
Arrears
RM7,200.00

KWSP: RM 396.00
KWSP: RM 792.00

[A] Determine the tax deduction on monthly remuneration (excluding arrears)

Monthly remuneration
Minus: EPF
Net monthly remuneration

RM3,600.00
RM 396.00*
RM3,204.00

MTD for RM3,204.00 = RM48.00

17

[B] (1/12 x net arrears) + monthly net remuneration

Arrears
Minus: EPF
Net arrears

RM7,200.00
RM 104.00* (*RM500.00 - RM396.00)
RM7,096.00

(1/12 X RM7,096.00) + RM3,204.00 = RM3,795.00

[C] Determine the tax deduction on [B]
MTD for RM3,795.00 = RM102.00
[D] ([C] [A]) x 12
(RM102.00 RM48.00) X 12 = RM648.00
(*Contribution to EPF deduction is limited to a maximum RM500.00 per month)
Note:
Use Formula MTD 2008 and below to determined value of MTD
Formula MTD 2008 and below
Step 1:
Determine employee CATEGORY as per schedule.
Step 2:
Calculate CHARGEABLE INCOME (P) for the employee as follows:
CATEGORY 1:
P = [(Total monthly remuneration - *EPF) X 12] - RM8,000.00;
CATEGORY 2:
P = [(Total monthly remuneration - *EPF) X 12] - (Number of children x RM1,000.00) RM11,000.00;
CATEGORY 3:
P = [(Total monthly remuneration - *EPF) X 12] - (Number of children X RM1,000.00) RM8,000.00;
*EPF limited to RM500.00 per month

18

Step 3:
Monthly deduction is calculated based on the following formula:
i.

Remuneration RM10,000 and BELOW:

[ (P - M) X R + B ] x 0.8
12

ii.

Remuneration ABOVE RM10,000:

[ (P - M) X R + B ]
12
Upon getting value of P, the value of M, R and B are determined based on Schedule 1
below where value of B depends on category of employee.
Value of P, M, R and B
P
(RM)

M
(RM)

R
(%)

2,500 - 5,000
5,001 - 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
100,001 - 250,000
Melebihi 250,000

2,500
5,000
20,000
35,000
50,000
70,000
100,000
250,000

1
3
7
13
19
24
27
28

B
[KATEGORI 1 & 3]
(RM)
-350
-325
125
1,525
3,475
7,275
14,475
54,975

B
[KATEGORI 2]
(RM)
-700
-675
-225
1,525
3,475
7,275
14,475
54,975

NOTE:
i. Calculations is limited to the nearest value of RM.
ii. No deduction of MTD if the MTD amount is less than RM20.
b. If remuneration payment for year 2009 and above
Using the same formula for additional remuneration with the following conditions:
i.
ii.
iii.
iv.
v.
vi.
vii.

Value of (Y-K) is the cummulative remuneration received during the year (from January
until December that year)
Value of (Y1K1) = 0
Value of (Y2K2) = 0
Value of D, S, DU, SU, and QC are value claimed during the year.
Value of LP is the total value of deductions claimed by the employee during the year.
Value of LP1 = 0
Only calculate until step 4 to get the value of MTD for additional remuneration.

19

11. Employee who newly joined the company during the year shall submit TP3 Form (Exhibit 1) to his
new employer to notify information relating to his employment with previous employer in the current
year.
The amounts related to the previous employment in the previous employer in the current year are
used only for the purpose of MTD calculation. These amounts shall not appear in the pay slip and
EA Form.
The information amount from the TP3 Form shall be treated in the formula as variable (YK*), X, Z
and LP.
12. Employee who has benefits-in-kind (BIK) and value of living accommodation (VOLA) as part of his
monthly remuneration shall deduct PCB as per normal remuneration. Therefore, the TP2 form
(Exhibit 2) is not applicable for 2015 onward.
Amount of BIK/VOLA shall be treated as part of Y 1 in the MTD calculation during the current year
only. It shall not carry forward to the following year.
Amount of BIK/VOLA are used only for the purpose of MTD calculation. These amounts shall not
appear in the pay slip and EA Form as gross salary/remuneration.
There are 2 methods in providing fields to key into the system:
a. Employer input monthly amount and system treated as Y1 in the MTD formula.
b. Employer input the total amount of each BIK/VOLA and system calculate the monthly
amount that system treated as Y1 in the MTD formula. The method of calculation to obtain
a monthly amount is as follow:
Monthly amount

Value of BIK/VOLA for a year

12/Remaining working month in a year including current month

Example :
Value of car in a year
Month/year of deduction agreed by the employer
Remaining working month in a year including
current month

: RM25,000
: April 2012

Monthly amount

: RM25,000
9
: RM2,777.77 RM2,777.00

: 9 months

* The value of BIK/VOLA for a year is the actual benefit received by the employee.
Please refer to Public Ruling for detail explanation of BIK and VOLA respectively.

20

13. EPF for the purpose of MTD calculation are as follows:

a. If allowances categorized as the remuneration subject to EPF but not subject to tax, all
amount of EPF shall be treated as K1.
Salary
Child care allowance

: RM2,400.00
: RM300.00 (receives every month remuneration
category)

EPF deducted from the salary

: RM297.00

K1 (as per EPF deduction)

: RM297.00

b. If allowances categorized as the additional remuneration subject to EPF but not subject to
tax, difference of total EPF with the EPF remuneration shall be treated as K t.
Salary
Meal allowance

: RM2,400.00
: RM450.00 (one off payment additional
remuneration category)

EPF deducted from the salary

: RM315.00

K1 (EPF for remuneration)

: RM264.00
Kt (difference from total and normal): RM315 RM264
: RM51.00
c. If there is an additional remuneration
Salary
Bonus

: RM2,400.00
: RM3,600.00

EPF deducted from the salary

: RM660.00

K1 (EPF for remuneration)

: RM264.00
Kt (difference from total and normal): RM660 RM264
: RM396.00
14. All allowable deductions are limited up to the maximum amount under the Income Tax Act 1967.
The amount of allowable deduction shall not appear in the pay slip and EA Form.
a. Compulsory deductions
There are six (6) type of compulsory deductions that affect in the formula as follows:
[D + S + DU + SU + QC + (LP + LP1)]

21

Deductions
a.

Individual

Amount
limited to
(RM)
9,000.00

Deduction of RM9,000.00 for an individual in respect of himself and his

dependent relatives is granted automatically.
b.

c.

Husband/Wife

3,000.00

i.

Deduction of RM3,000.00 is given in respect of a husband living

together in the basis year on condition that the husband has no
source of income/total income or has elected for joint assessment.

ii.

Deduction of RM3,000.00 is given in respect of a wife living

together in the basis year on condition that the wife has no source
of income/total income or has elected for joint assessment.

Child

1,000.00

Child means an unmarried dependent legitimate child or stepchild or

adopted child, under the age of 18 years or if above 18 years old, the child
must be:
i.

receiving full-time instruction at any university, college or other

higher education institution (similar to a university or college); or

ii. serving under articles or indentures with a view to qualifying in a

trade or profession.
Deduction of RM1,000.00 is given for each unmarried child under the age
of 18 years in a current year.
Deduction of RM1,000.00 is also given for each unmarried child of 18
years and above who is receiving full-time education in a current year.
Where a child falls within these conditions, the employee is treated as
having the respective number of children:

22

Amount
limited to
(RM)

Deductions

In circumstances where

i.

Child over the age of 18 years and receiving full-time

instruction at diploma level onwards in an institution of
higher education in Malaysia.
ii. Child over the age of 18 years and receiving full-time
instruction at degree level onwards in an institution of
higher education outside Malaysia.
iii. Disabled child as certified by the Department of Social
Welfare.
iv. Disabled child receiving further instruction at diploma
level onwards in an institution of higher education in
Malaysia or at degree level onwards in an institution
of higher education outside Malaysia.
d.

Deduction
to be
given as if
the
employee
has this
number of
children
6
6

6
12

Contribution to Employees Provident Fund (EPF) or Other Approved

Scheme and Life Insurance

6,000.00

Total deduction for the payment of contributions to the EPF or any other
Approved Scheme and life insurance premiums is limited to RM6,000.00
per year.
e.

Disabled Person

6,000.00

A disabled person will be allowed an additional personal deduction of

RM6,000.00.
f.

Disabled Husband/Wife

3,500.00

Additional deduction of RM3,500.00 is given to an individual if a disabled

husband/wife is living together.

23

b. Optional deductions
Employee can claim deductions and rebates in the relevant month subject to approval by
employer by submitting TP1 Form (Exhibit 3) to the employer.
In the formula, all optional deductions shall be treated as LP for the cummulative deductions
and LP1 for the current month deductions. System must show cumulative and current month
deduction amount for the purpose of audit.
[D + S + DU + SU + QC + (LP + LP1)]
List of deductions must be provided in the system as follows:
Deductions
a.

Medical Treatment, Special Needs or Carer Expenses of Parents

Amount
limited to
(RM)
5,000.00

Medical treatment, special needs and carer for parents are limited to
RM5,000.00 in a basis year. Medical expenses which qualify for
deductions includes:
i.

medical care and treatment provided by a nursing home; and

ii.

dental treatment limited to tooth extraction, filling, scaling and

cleaning but not including cosmetic dental treatment.

The claim must be supported by a certified medical practitioner registered

with the Malaysian Medical Council that the medical conditions of the
parents require medical treatment or special needs or carer.
The parents shall be resident in Malaysia. The medical treatment and care
services are provided in Malaysia.
In the case of carer, shall be proved by a written certification, receipt or
copy of carers work permit. Carer shall not include that individual,
husband, wife or the child of that individual.
b.

Basic Supporting Equipment

6,000.00

The purchase of any supporting equipment for ones own use, if he/she is
a disabled person or for the use of his/her spouse, child or parent, who is a
disabled person may be claimed but limited to a maximum of RM6,000.00
in a basis year. Basic supporting equipment includes haemodialysis
machine, wheel chair, artificial leg and hearing aid but exclude optical
lenses and spectacles.

24

Deductions
c.

Higher Education Fees (Self)

Amount
limited to
(RM)
5,000.00

Payment of annual fee limited to RM5,000.00 is allowed as a deduction for

any course of study in an institution or professional body in Malaysia
recognized by the Government of Malaysia or approved by the Minister of
Finance for the purpose of enhancing any skill or qualification:
i.
ii.
d.

up to tertiary level (other than Masters and Doctorate) in law,

accounting, Islamic finance, technical, vocational, industrial,
scientific or technology; or
any course of study at Masters or Doctorate level.

Medical Expenses on Serious Diseases

6,000.00

Medical expenses on serious diseases include the treatment of acquired

immune deficiency syndrome (AIDS), Parkinsons disease, cancer, renal
failure, leukaemia and other similar diseases.
Other similar diseases such as heart attack, pulmonary hypertension,
chronic liver disease, fulminant viral hepatitis, head trauma with
neurological deficit, brain tumour or vascular malformation, major burns,
major organ transplant or major amputation of limbs.
Amount expended on own self, husband/wife or child is deductible up to a
maximum of RM6,000.00.
e.

Complete Medical Examination

500.00

Amount expended on own self, husband/wife or child for complete medical

examination is deductible up to a maximum of RM500.00. The total
deduction for medical expenses on serious diseases (d.) and complete
medical examination (e.) is limited to a maximum of RM6,000.00 a year.
Example :
Claim for deduction in (d.) is RM5,900.00. Therefore, the balance of
deduction that can be claimed in (e.) is only RM100.00.
f.

Purchase of Books/Magazines/Journals/Similar Publications

Purchase of books/magazines/journals/other similar publications (in the
form of hard copy or electronic but exclude newspapers or banned reading
materials) for the individual, husband/wife or child. Total deduction is
limited to a maximum of RM1,000.00 per year.

25

1,000.00

Deductions
g.

Purchase of Personal Computer

Amount
limited to
(RM)
3,000.00

An amount limited to a maximum of RM3,000.00 is deductible in respect of

the purchase of personal computer. No deduction will be granted if the
computer is used for business purpose. This deduction is allowed once in
three (3) years.
h.

Net Deposit in Skim Simpanan Pendidikan Nasional (SSPN)

6,000.00

Amount deposited in SSPN by an individual for his childrens education is

deductible up to a maximum of RM6,000.00 per year. The deduction is
limited to the net amount deposited in that basis year only.
This deduction has effect for the years of assessment 2012 until 2017.
Example: In a current year
Deposit in a current year
Less: Withdrawal in a current year
Allowable deduction to be claimed
i.

RM2,000.00
(-) RM1,500.00
RM 500.00

Purchase of Sports Equipment

300.00

An amount limited to a maximum of RM300.00 is deductible in respect of

purchase of sports equipment in the basis year by that individual for any
sports activity as defined under the Sports Development Act 1997.
j.

Payment of Alimony to Former Wife

3,000.00

Payment of alimony to a former wife is deductible provided that the total

deduction for wife (in paragraph 4.4.1 (b)) and alimony payment is limited
to RM3,000.00 per year. Voluntary alimony payment to a former wife
under a mutual agreement but without any formal agreement does not
qualify as a deduction.
Note:
Payment of alimony to former wife is not allowed in the case where the
employee claimed deduction for wife.
k.

Life Insurance

6,000.00

Total deduction for the payment of life insurance premiums and

contributions to the EPF or any other Approved Scheme is limited to
RM6,000.00 per year.

26

Deductions
l.

Contribution to a Private Retirement Scheme and Payment of

Deferred Annuity

Amount
limited to
(RM)
3,000.00

Deduction on contribution to Private Retirement Scheme approved by the

Securities Commission under The Capital Markets and Services Act 2007
or payment of deferred annuity premium or both limited to RM3,000 per
year (for 10 years from year assessment 2012 until year assessment
2021).
m. Education and Medical Insurance

3,000.00

A deduction not exceeding RM3,000.00 per year for insurance premiums

in respect of education or medical benefits for an individual, husband, wife
or child.
n.

Interest on Housing Loan

10,000.00

A deduction not exceeding RM10,000 for each basis year is given on

housing loan interest for house purchased from developer or third party
subject to the following conditions:
i.
ii.
iii.
iv.

the tax payer is a Malaysian citizen and a resident;

limited to one residential house;
has not derived any income; and
sale and purchase agreement is executed between 10 March
2009 and 31 December 2010.

The tax deduction is given for 3 consecutive years from the first year the
housing loan interest is paid.

15. Rebate on Zakat

There are two type of zakat as follows:
a. Zakat that deducted from the remuneration (payslip)
Amount of zakat should appear in the payslip and EA Form.
b. Zakat claimed through TP1 form
Amount of zakat should not appear in the payslip and EA Form due to employee himself
paid directly to Pusat Zakat.
It is treated as zakat for current month in the month claimed by the employee.

27

16. TP1 and TP3 Form can be submitted online by the employee to the employer. All software
provider/employer are recommended to develop online submission of TP1 and TP3 Form in easing
the compulsory implementation of these submissions by the employee.
Logic of submission is as follow:
a. Unique ID and password to login by each employee.
b. Employees declaration section
i.
Date of employees declaration : date of submission via online
ii.
Employee signature
: employees name
c. Approval by employer
i.
Date of approval by the employer
ii.
iii.
iv.

Name
Designation
Employer address

: date of the employer process the application

from the employees in the payroll system as
to generate the MTD amount.
: person in charged for payroll processing
: designation of the person in charged
: employer address

System must provide list of employee that claimed these TP Form. The list can be print and save.
Employee also can print and save these TP Form.
17. System must be able to generate detail of amount MTD/CP38 deducted from the employee by
using PCBII Form (Exhibit 4).
18. System must able to generate CP39 (Exhibit 5) and CP39A Form (Exhibit 6).
19. System must provide the text file data format (Exhibit 7) for the purpose of MTD submission to the
IRBM.
Employer is recommended to submit CP39 and CP39A text file format data via internet banking or
e-Data PCB. Employer can register to use the e-Data PCB at http://eapps.hasil.gov.my/.
Conditions:
For arrears payment related to the prior year (other than current year), employer should submit
MTD amount by using CP39A text file format. Month of deduction shall be declared as 12 and year
of deduction shall be declared as the year of arrears shall be received.
Example

: Arrears for 2008 paid in the current year

: Text file shall be named as xxxxxxxxxx12_2008.txt

28

EXHIBIT 1
BORANG PCB/TP3 (1/2015)

LEMBAGA HASIL DALAM NEGERI MALAYSIA

BORANG MAKLUMAT BERKAITAN PENGGAJIAN DENGAN MAJIKAN-MAJIKAN TERDAHULU
DALAM TAHUN SEMASA BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
BAHAGIAN A : MAKLUMAT MAJIKAN
A1

Nama Majikan Terdahulu 1

A2

No. Majikan

A3

Nama Majikan Terdahulu 2

A4

No. Majikan

*(Sila gunakan lampiran tambahan bagi majikan ketiga dan seterusnya)

BAHAGIAN B : MAKLUMAT INDIVIDU

B1

Nama

B2

No. Pengenalan

B3

No. Pasport

B4

No. Cukai Pendapatan

BAHAGIAN C : MAKLUMAT SARAAN, KWSP, ZAKAT DAN PCB (sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu)
AMAUN TERKUMPUL
C1 Jumlah saraan kasar bulanan dan saraan tambahan termasuk
elaun/perkuisit/ pemberian/manfaat yang dikenakan cukai

RM

C2 Jumlah elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai

i

Elaun perjalanan, kad petrol atau elaun petrol dan fi tol atas urusan rasmi

RM

ii Elaun penjagaan anak

RM

iii Produk yang dikeluarkan oleh perniagaan majikan yang diberi secara percuma atau diberi
pada harga diskaun

RM

iv Perkuisit dalam bentuk tunai/barangan berkaitan dengan pencapaian perkhidmatan lalu,

anugerah khidmat cemerlang, anugerah inovasi atau anugerah produktiviti atau
perkhidmatan lama dengan syarat pekerja tersebut telah berkhidmat lebih daripada 10 tahun.
v Lain - lain elaun/perkuisit/pemberian/manfaat yang dikecualikan cukai. Sila rujuk nota
penerangan Borang BE.

RM

RM

C3 Jumlah caruman KWSP atau Kumpulan Wang Lain Yang Diluluskan ke atas semua saraan
(saraan bulanan dan saraan tambahan)

RM

C4 Jumlah Zakat

RM

C5 Jumlah PCB (tidak termasuk CP38)

RM

BAHAGIAN D : MAKLUMAT POTONGAN

(sila nyatakan jumlah keseluruhan daripada majikan-majikan terdahulu)

POTONGAN
TERKUMPUL

HAD TAHUNAN
D1 Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk ibu bapa
(keadaan kesihatan disahkan oleh pengamal perubatan)

TERHAD RM5,000

RM

D2 Peralatan sokongan asas untuk kegunaan sendiri, suami/isteri, anak atau ibu
bapa yang kurang upaya

TERHAD RM6,000

RM

TERHAD RM5,000

RM

D3 Yuran pendidikan (sendiri):

(i) peringkat selain Sarjana dan Doktor Falsafah bidang undang-undang,
perakaunan, kewangan Islam, teknikal, vokasional, industri, saintifik atau
teknologi maklumat; atau
(ii) peringkat Sarjana dan Doktor Falsafah sebarang bidang atau kursus
pengajian
D4 Perbelanjaan perubatan bagi penyakit yang sukar
diubati atas diri sendiri, suami/isteri atau anak
D5 Pemeriksaan perubatan penuh atas diri
sendiri, suami/isteri atau anak

RM

TERHAD RM6,000
TERHAD
RM500

RM

D6 Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain suratkhabar atau

bahan bacaan terlarang) untuk diri sendiri, suami/isteri atau anak

TERHAD RM1,000

RM

D7 Pembelian komputer peribadi untuk individu (potongan dibenarkan sekali dalam

setiap tiga tahun)

TERHAD RM3,000

RM

TERHAD RM6,000

RM

D9 Pembelian peralatan sukan untuk aktiviti sukan mengikut Akta Pembangunan

Sukan 1997

TERHAD RM300

RM

D10 Bayaran alimoni kepada bekas isteri

TERHAD RM3,000

RM

D11 Insurans nyawa

TERHAD RM6,000
(termasuk KWSP)

RM

D8 Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (jumlah simpanan

dalam tahun semasa tolak jumlah pengeluaran dalam tahun
semasa)

D12 Insurans pendidikan dan perubatan

RM

TERHAD RM3,000

RM
RM

D13 Skim Persaraan Swasta dan Anuiti tertunda (Deferred annuity )

TERHAD RM1,000

RM

D14 Faedah pinjaman perumahan (mesti memenuhi syarat-syarat kelayakan)

TERHAD RM10,000

RM

BAHAGIAN E : AKUAN PEKERJA

Saya mengakui bahawa semua maklumat yang dinyatakan dalam borang ini adalah benar, betul dan lengkap. Sekiranya maklumat yang
diberikan tidak benar, tindakan mahkamah boleh diambil ke atas saya di bawah perenggan 113(1)(b ) Akta Cukai Pendapatan 1967.

Tarikh

Hari

Bulan

---------------------------------------------------------------------------Tahun

Tandatangan

NOTA
1. Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen sokongan untuk tujuan
pelarasan pengiraan PCB.
2. Majikan hendaklah meminta pekerja mengemukakan borang ini sekiranya pekerja pernah bekerja dengan majikan-majikan lain dalam
tahun semasa.
3. Majikan hanya perlu menyimpan borang ini untuk tempoh 7 tahun. Borang ini perlu dikemukakan sekiranya diminta oleh LHDNM.

EXHIBIT 3
BORANG PCB/TP1 (1/2015)

LEMBAGA HASIL DALAM NEGERI MALAYSIA

BORANG TUNTUTAN POTONGAN DAN REBAT INDIVIDU
BAGI TUJUAN POTONGAN CUKAI BULANAN (PCB)
(KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994)
BORANG DITETAPKAN DI BAWAH SEKSYEN 152, AKTA CUKAI PENDAPATAN 1967
Bulan Potongan

Tahun Potongan :

BAHAGIAN A : MAKLUMAT MAJIKAN

A1

Nama Majikan

A2

No. Majikan

BAHAGIAN B : MAKLUMAT INDIVIDU

B1

Nama

B2

No. Pengenalan

B3

No. Pasport

B4

No. Cukai Pendapatan

B5

No. Pekerja/No. Gaji

BAHAGIAN C : MAKLUMAT POTONGAN

HAD
TAHUNAN

POTONGAN
TERKUMPUL

BULAN SEMASA

C1

Perbelanjaan rawatan perubatan, keperluan khas dan

penjaga untuk ibu bapa (keadaan kesihatan disahkan
oleh pengamal perubatan)

TERHAD
RM5,000

RM

RM

C2

Peralatan sokongan asas untuk kegunaan sendiri,

suami/isteri, anak atau ibu bapa yang kurang upaya

TERHAD
RM6,000

RM

RM

C3

Yuran pendidikan (sendiri):

TERHAD
RM5,000

RM

RM

RM

RM

(i) peringkat selain Sarjana dan Doktor Falsafah bidang

undang-undang, perakaunan, kewangan Islam, teknikal,
vokasional, industri, saintifik atau teknologi maklumat;
atau
(ii) peringkat Sarjana dan Doktor Falsafah sebarang
bidang atau kursus pengajian
C4

Perbelanjaan perubatan bagi penyakit

RM
yang sukar diubati atas diri sendiri,
suami /isteri atau anak

TERHAD
RM6,000

C5

Pemeriksaan perubatan penuh atas diri TERHAD

RM500
sendiri, suami/isteri atau anak

C6

Pembelian buku/majalah/jurnal/penerbitan ilmiah (selain

suratkhabar atau bahan bacaan terlarang) untuk diri
sendiri, suami/isteri atau anak

TERHAD
RM1,000

RM

RM

C7

Pembelian komputer peribadi untuk individu (potongan

dibenarkan sekali dalam setiap tiga tahun)

TERHAD
RM3,000

RM

RM

C8

Tabungan bersih dalam Skim Simpanan Pendidikan

Nasional (jumlah simpanan dalam tahun semasa tolak
jumlah pengeluaran dalam tahun semasa)

TERHAD
RM6,000

RM

C9

Pembelian peralatan sukan untuk aktiviti sukan mengikut

Akta Pembangunan Sukan 1997

TERHAD
RM300

RM

RM

C10 Bayaran alimoni kepada bekas isteri

TERHAD
RM3,000

RM

RM

C11 Insurans nyawa

TERHAD
RM6,000

RM

RM

(termasuk KWSP)

C12 Insurans pendidikan dan perubatan

TERHAD
RM3,000

RM

RM

C13 Skim Persaraan Swasta dan Anuiti tertunda (Deferred

annuity)

TERHAD
RM3,000

RM

RM

C14 Faedah pinjaman perumahan (mesti memenuhi syaratsyarat kelayakan)

TERHAD
RM
RM10,000

RM

BAHAGIAN D : REBAT
D1

Zakat selain yang dibayar melalui potongan daripada gaji bulanan

RMR

BAHAGIAN E : AKUAN PEKERJA

Saya mengakui bahawa semua maklumat yang dinyatakan dalam borang ini adalah benar, betul dan lengkap.
Sekiranya maklumat yang diberikan tidak benar, tindakan mahkamah boleh diambil ke atas saya di bawah
perenggan 113(1)(b) Akta Cukai Pendapatan 1967.

Tarikh

Hari

------------------------------------------------------------------Tahun

Bulan

Tandatangan

BAHAGIAN F : PERSETUJUAN MAJIKAN

Permohonan tuntutan pekerja di atas adalah dipersetujui bagi bulan potongan

Tarikh

Hari

Bulan

Tahun

tahun potongan

Nama

Jawatan

Alamat majikan :

NOTA
1.
2.
3.
4.
5.
6.

Majikan dikehendaki untuk memproses permohonan ini dan membenarkan pekerja untuk membuat tuntutan
potongan yang dibenarkan dan rebat di bawah Akta tidak kurang daripada dua kali dalam tahun semasa.
Borang ini hendaklah diisi oleh pekerja dan satu salinan diserahkan kepada majikan tanpa resit atau dokumen
sokongan untuk tujuan pelarasan pengiraan PCB.
Pekerja dibenarkan untuk membuat tuntutan potongan yang telah dibelanjakan sehingga had yang dibenarkan
dalam tahun yang sama.
Majikan tidak perlu menyemak amaun tuntutan potongan dengan resit atau dokumen sokongan.
Majikan hanya perlu menyimpan borang tuntutan ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat.
Borang tuntutan ini perlu dikemukakan sekiranya diminta oleh LHDNM.
Semua resit atau dokumen yang berkaitan dengan tuntutan potongan dan rebat hendaklah disimpan oleh
pekerja bersama dengan salinan borang ini untuk tempoh 7 tahun daripada tahun tuntutan dibuat.

Exhibit 4
PCB 2(II)-Pin. 2010

PENYATA BAYARAN CUKAI OLEH MAJIKAN

Kepada:
Ketua Pegawai Eksekutif/Ketua Pengarah Hasil Dalam Negeri
Lembaga Hasil Dalam Negeri Malaysia
Cawangan

Tarikh:

Tuan,
Potongan Cukai Yang Dibuat Dalam Tahun
Nama Pekerja
No. Kad Pengenalan/No. Passpot
No. Cukai Pendapatan Pekerja
No. Pekerja
No. Majikan (E)
Dengan hormatnya saya merujuk kepada perkara di atas.
2. Potongan-potongan yang telah dibuat bagi pekerja di atas dalam tahun semasa adalah seperti berikut:

Amaun (RM)

Bulan

PCB

CP38

No. Resit/No. Slip Bank/No.

Transaksi
PCB

CP38

Tarikh Resit/Tarikh Transaksi

PCB

CP38

Januari
Februari
Mac
April
Mei
Jun
Julai
Ogos
September
Oktober
November
Disember
Jumlah
3. Potongan-potongan yang telah dibuat bagi pendapatan pekerja untuk tahun terdahulu dalam tahun semasa
adalah seperti berikut:

Jenis
Pendapatan

Bulan

Sekian. Terima kasih.

Nama pegawai
Jawatan
No. Telefon
Nama Dan Alamat Majikan

Tahun

Amaun PCB
(RM)

No. Resit/
No. Slip Bank/
No. Transaksi

Tarikh Resit/
Tarikh
Transaksi

Exhibit 5

CP39 Pin. 2015

Borang ini boleh difotokopi

CUKAI PENDAPATAN MALAYSIA

KETUA PENGARAH HASIL DALAM NEGERI

UNTUK KEGUNAAN PEJABAT

PENYATA POTONGAN CUKAI OLEH MAJIKAN

LEMBAGA HASIL DALAM NEGERI

[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967

Pusat Bayaran Kuala Lumpur

No. Kelompok

KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]

Kaunter Bayaran Dan Tingkat 1, Blok 8A

Kompleks Bangunan Kerajaan, Jalan Duta

No. Resit

50600 KUALA LUMPUR

POTONGAN BAGI BULAN

BUTIR-BUTIR MAJIKAN

TAHUN

BUTIR-BUTIR PEMBAYARAN

PEGAWAI YANG MENYEDIAKAN MAKLUMAT

PCB

No. Majikan E
No. Pendaftaran
Perniagaan

CP38

Jumlah Potongan

Tandatangan

Bilangan Pekerja

Nama Penuh
Amaun

Nama Syarikat/
Perniagaan

No. Pengenalan

Butir-butir / Cek / Nombor

Bank / Deraf /
Kiriman Wang /
Cawangan
Wang Pos

Alamat Syarikat/
Perniagaan

Jawatan
No. Telefon

Tarikh

BORANG CP 39

1.

Borang ini mesti diisi dengan lengkap dan betul.

2.

Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera

1.

lewatnya pada hari kelima belas bulan berikutnya.

padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39.
3.

No. Cukai Pendapatan:

3.1

Contoh: PCB/CP38 bagi bulan Januari 2015, tarikh akhirnya ialah pada 15 Februari 2015.
2.

Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan.

Contoh:

SG 2506203-00(0) boleh diisi sebagai SG 02506203000

3.2 Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan,

untuk bulan atau tahun berlainan.

Pastikan jumlah potongan PCB/CP38 adalah betul dan sama dengan nilai instrumen bayaran.

4.

Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no. majikan E,
Nama Syarikat/Perniagaan dan alamat majikan di belakang instrumen bayaran.

i. majikan atau pekerja boleh mendaftar secara atas talian melalui e-Daftar di www.hasil.gov.my, atau

5.

Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai

6.

Untuk bayaran bagi Negeri Sabah, sila alamatkan ke :

ii. Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan.

5.

Sediakan borang CP39 beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang berasingan

3.

pendaftaran boleh dibuat melalui :

4.

PEMBAYARAN
Bayaran dan Borang CP39 yang telah lengkap diisi mestilah sampai ke Pusat Bayaran LHDN selewat-

Nama pekerja :

Keuntungan Harta Tanah tidak boleh dibayar bersama dengan bayaran yang menggunakan borang ini.
7.

Untuk bayaran bagi Negeri Sarawak, sila alamatkan ke :

Isikan nama penuh pekerja seperti di kad pengenalan/pasport (Jangan senaraikan pekerja yang

Cawangan Pungutan Kota Kinabalu

Cawangan Pungutan Kuching,

tidak layak dikenakan potongan bagi bulan berkenaan).

Wisma Hasil

Aras 1, Wisma Hasil,

Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada).

Jalan Tunku Abdul Rahman

No. 1, Jalan Padungan,

Contoh:

88600 Kota Kinabalu, Sabah

93100 Kuching, Sarawak

720403065235 atau A2172122

Jumlah Potongan Cukai:

PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan.

8.

Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut.

CP38 - Isikan amaun potongan cukai mengikut arahan Borang

CP38 (jika ada).

PERINGATAN
C
1. Jika jumlah instrumen bayaran tidak sama dengan jumlah potongan, bayaran akan ditolak.
2. Sekiranya maklumat tidak lengkap dan tidak betul, majikan akan dikenakan kompaun.

No. Majikan E

BIL.

NO. CUKAI PENDAPATAN

Muka Surat

NAMA PENUH PEKERJA

(SEPERTI DI KAD PENGENALAN ATAU PASPORT)

Borang CP39 boleh diperolehi di laman web : http://www.hasil.gov.my

NO. K/P LAMA

NO. K/P BARU

NO.
PEKERJA

BAGI PEKERJA ASING

NO. PASPORT

KOD
NEGARA

JUMLAH POTONGAN CUKAI

PCB (RM)

JUMLAH
JUMLAH BESAR

CP38 (RM)

Exhibit 6

CP39A Pin. 2015

Borang ini boleh difotokopi

CUKAI PENDAPATAN MALAYSIA

KETUA PENGARAH HASIL DALAM NEGERI

UNTUK KEGUNAAN PEJABAT

PENYATA POTONGAN CUKAI OLEH MAJIKAN

LEMBAGA HASIL DALAM NEGERI

[SEKSYEN 107 AKTA CUKAI PENDAPATAN, 1967

Pusat Bayaran Kuala Lumpur

No. Kelompok

KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN), 1994]

Kaunter Bayaran Dan Tingkat 1, Blok 8A

Kompleks Bangunan Kerajaan, Jalan Duta

No. Resit

50600 KUALA LUMPUR

TUNGGAKAN BAGI BULAN

BUTIR-BUTIR MAJIKAN

TAHUN

BUTIR-BUTIR PEMBAYARAN

PEGAWAI YANG MENYEDIAKAN MAKLUMAT

PCB

No. Majikan E
No. Pendaftaran
Perniagaan

CP38

Jumlah Potongan

Tandatangan

Bilangan Pekerja

Nama Penuh
Amaun

Nama Syarikat/
Perniagaan

No. Pengenalan

Butir-butir / Cek / Nombor

Bank / Deraf /
Kiriman Wang /
Cawangan
Wang Pos

Alamat Syarikat/
Perniagaan

Jawatan
No. Telefon

Tarikh

BORANG CP 39A

Contoh:

1.

Borang ini mesti diisi dengan lengkap dan betul.

2.

Majikan digalakkan menghantar maklumat potongan melalui e-PCB/e-Data PCB/disket/cakera

akhirnya ialah pada 15 Februari 2015.

2.

Sediakan borang CP39A beserta cek/bank draf/kiriman wang/wang pos (instrumen bayaran) yang

No. Cukai Pendapatan:

3.

Pastikan jumlah potongan PCB /CP38 adalah betul dan sama dengan nilai instrumen bayaran.

3.1

4.

Instrumen bayaran hendaklah dibayar kepada Ketua Pengarah Hasil Dalam Negeri. Catatkan no rujukan

padat/pemacu flash mengikut format yang ditentukan oleh LHDN bagi menggantikan Borang CP39.
3.

Isikan nombor cukai pendapatan dalam ruangan yang telah disediakan.

Contoh:

3.2

berasingan untuk bulan atau tahun berlainan.

SG 2506203-00(0) boleh diisi sebagai SG 02506203000

Bagi pekerja yang layak dikenakan PCB tetapi tiada nombor cukai pendapatan,

majikan E, Nama Syarikat/Perniagaan dan alamat majikan di belakang instrumen bayaran.

5.

pendaftaran boleh dibuat melalui :

6.

ii. Borang CP22 atau borang in lieu of CP39 dikemukakan ke cawangan LHDNM yang berdekatan.

5.

7. Untuk bayaran bagi Negeri Sarawak, sila alamatkan ke :

Cawangan Pungutan Kuching,

Nama pekerja :

Wisma Hasil,

Aras 1, Wisma Hasil,

Isikan nama penuh pekerja seperti di kad pengenalan/pasport (Jangan senaraikan pekerja yang

Jalan Tunku Abdul Rahman,

No. 1, Jalan Padungan,

tidak layak dikenakan potongan bagi bulan berkenaan).

88600 Kota Kinabalu, Sabah

93100 Kuching, Sarawak

Nombor Pengenalan : Isikan kedua-dua nombor kad pengenalan baru dan lama (sekiranya ada).

8.

Sila hubungi talian 1-800-88-LHDN (5436) untuk sebarang pertanyaan lanjut.

720403065235 atau A2172122

Jumlah Potongan Cukai:

PCB - Isikan amaun cukai mengikut Potongan Cukai Bulanan.

CP38 - Isikan amaun potongan cukai mengikut arahan Borang

CP38 (jika ada).

1.

Untuk bayaran bagi Negeri Sabah, sila alamatkan ke :

Cawangan Pungutan Kota Kinabalu,

Contoh:
6

Bayaran untuk Cukai Syarikat, Skim Ansurans (CP500), Penyelesaian Cukai (Pemberhentian Kerja) dan Cukai
Keuntungan Harta Tanah tidak boleh dibayar bersama dengan bayaran yang menggunakan borang ini.

i. majikan atau pekerja boleh mendaftar secara atas talian melalui e-Daftar di www.hasil.gov.my, atau

4.

PCB bagi tunggakan gaji 2014 yang dibayar dalam bulan Januari 2015, tarikh

PEMBAYARAN

NOTA
Tunggakan adalah termasuk ganjaran, pampasan, komisen atau apa-apa bayaran yang dibayar kepada
pekerja bagi tahun terdahulu dalam tahun semasa.

PERINGATAN

Bayaran dan Borang CP39A yang telah lengkap diisi mestilah sampai ke Pusat Bayaran LHDN

1.

Jika jumlah instrumen bayaran tidak sama dengan jumlah potongan, bayaran akan ditolak.

selewat-lewatnya pada hari kelima belas bulan berikutnya.

2.

Sekiranya maklumat tidak lengkap dan tidak betul, majikan akan dikenakan kompaun.

No. Majikan E

BIL.

NO. CUKAI PENDAPATAN

Muka Surat

NAMA PENUH PEKERJA

(SEPERTI DI KAD PENGENALAN ATAU PASPORT)

Borang CP39A boleh diperolehi di laman web : http://www.hasil.gov.my

NO. K/P LAMA

NO. K/P BARU

NO.
PEKERJA

BAGI PEKERJA ASING

NO. PASPORT

KOD
NEGARA

JUMLAH POTONGAN CUKAI

PCB (RM)

JUMLAH
JUMLAH BESAR

CP38 (RM)

EXHIBIT 7

SPECIFICATION FORMAT FOR MTD TEXT FILE DATA

File name of text file data : xxxxxxxxxxmm_yyyy.txt
xxxxxxxxxx
: Employer number
mm
: month of deduction
yyyy
: year of deduction
Header:
No Field Name
1
Record Type
2
Employer No. (HQ)
3
Employer No.
4
Year of Deduction
5
Month of Deduction
6
Total MTD Amount
7
Total MTD Records
8
Total CP38 Amount
9
Total CP38 Records
Transaction Record Length
Transaction record (Details):
No Field Name
1
Record Type
2
IncomeTax No.
3
Wife code
4
Employees Name
5
Old IC No.
6
New IC No.
7
Passport No.
8
Country Code
9
MTD Amount
10 CP38 Amount
11 Employee No. or Salary No.
Transaction Record Length

Start
1
2
12
22
26
28
38
43
43

Start
1
2
12
13
73
85
97
109
111
119
127

End
1
11
21
25
27
37
42
52
57

Length
Type
1
Alphabet
10
Num
10
Num
4
Num
2
Num
10
Num
5
Num
10
Num
5
Num
=
57

End
1
11
12
72
84
96
108
110
118
126
136
=

Length
1
10
1
60
12
12
12
2
8
8
10
136

Notes
H - 'Header
Right justify with zeroes
Right justify with zeroes
YYYY
MM (01-12)
Right justify with zeroes and with 2 decimal point
Right justify with zeroes
Right justify with zeroes and with 2 decimal point
Right justify with zeroes

Type
Alphabet
Num
Num
Alphabet
Alphanum
Num
Alphanum
Alphabet
Num
Num
Alphanum

Notes
D - 'Detail
Right justify with zeroes
0-9
Left justify with spaces
A valid Old IC No. or just leave it blank if not applicable
A valid New IC No. (without -) or just leave it blank if not applicable
Left justify or just leave it blank if not applicable
Refer to Country Code list
Right justify with zeroes and with 2 decimal point
Right justify with zeroes and with 2 decimal point
Left justify

The Example of Data as required (IRB Diskette Specification)

1.

Record Type: H for Header

2.

Employers No. (Headquarter)

Please complete with 10 digits without the letter E
Example 1 : E 908915-10
have to be filled as 0090891510
Example 2 : E 6918546-05
have to be filled as 0690891510
Example 3 : E 90002135-00 have to be filled as 9000213500

3.

Employers No.
Same as No. 2 above

4.

5.

Month of Deduction
Example : Month of August have to be filled as 08

6.

Total MTD Amount

Please complete the deduction amount without RM and decimal point
Example : RM8350.00 have to be filled as 0000835000

7.

Total MTD Records

The total must be tally with employees whom subject to MTD
Example : 6 employees have to be filled as 00006

8.

Total CP38 Amount

Please complete the deduction amount without the word RM and decimal point
Example : RM1500.50 have to be filled as 0000150050
Total CP38 Records
The total must be tally with employees whom subject to MTD
Example : 2 employees have to be filled as 00002

Record Type: D for Details

11. and 12. Income Tax No. and Wife code

A. Please complete the Income Tax No. with 11 digit without SG/OG
Example 1 : SG 531367-08 (0) have to be filled as 00531367080
Example 2 : OG10544355-08 (1) have to be filled as 10544355081
B. 1. For Male / Single Woman - the last digit is 0
2. For Married Woman - the last digit is between 1 until 9
C. If the income tax no. is not known, please fill as 00000000000
13.

Year of Deduction
Please complete the year of deduction with 4 digits
Example : Year 2005 have to be filled as 2005

5.

9.

10.

Employees Name
Please complete the employees full name as IC / Passport

14. and 15. Old / New Identity Card No.

Please complete the IC no. for local employee (if applicable)
Example 1 : Old IC No. A 4457334 have to be filled as A4457334
Example 2 : New IC No. 530706-01-5641 have to be filled as 530706015641

16.

Passport No.
Please complete the Passport No. for foreigner employee (if applicable)
Example : J 1294567 have to be filled as J1294567

17.

Country Code
Please complete the Country Code for foreigner employee only. The code is
for which country that has issued the passport.

18. and 19. MTD Amount and CP38 Amount

Please complete the deduction amount without the word RM and decimal point
Example 1 : RM900.00 have to be filled as 00090000
Example 2 : RM500.50 have to be filled as 00050050
20.

Employees No
Complete Employees No. or Salary No.
Example : AB012283 have to be filled as AB012283

EXHIBIT 8
EXAMPLE OF CALCULATION
MTD Calculation for January
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for January
= RM 5,500.00
EPF
= RM605.00
Additional deduction
= Nil
MTD paid
= Nil
Additional remuneration Bonus
Received in month of April
= RM8,250.00
EPF = RM908.00
----------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee
Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2 = Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium
for the balance of the qualifying month
= [ [RM6,000.00 (limited) (K + K1 + Kt) ] / n] or K1, whichever is lower
= [ [RM6,000.00 (RM0.00 + RM605.00 + RM0.00)] / 11]
= RM 490.45
*Total EPF

= K + K1 + Kt + (K2 x n) RM 6,000.00 (limit)

= RM0.00 + RM605.00 + RM0.00 + (RM490.45 x 11) RM 6,000.00 (limit)
= RM605.00 + RM5,394.95 RM 6,000.00 (limit)
= RM5,999.95 RM 6,000.00 (limit)
where; n = 11
= [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)**] [D+S+1000C+(LP + LP1)]
Where (Yt Kt ) = 0
= [ ( RM0.00 RM0.00) + (RM5,500.00 RM605.00*) + [(RM5,500.00 RM490.45*) x 11] + (RM0.00
+ RM0.00)**] [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM0.00)]
= [[RM4,895.00] +[ (RM5,009.55 x 11)] [RM9,000.00 + RM3,000.00]
= RM 4,895.00 + RM55,105.05 RM12,000.00
= RM48,000.05

[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined,
value of M, R and B are determined based on Table 1 above.
MTD for current month

= [ (P M) x R + B ] (Z+ X)
n+1
= [RM48,000.05RM35,000.00] x 10% + RM900.00 - (RM0.00 + RM0.00)
11 + 1
= RM183.33 RM183.35

MTD Calculation for February

Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for February
EPF
Additional deduction
MTD paid

= RM 5,500.00
= RM605.00
= Nil
= January RM183.35

-----------------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee

Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2
= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance premium
for the qualifying monthly balance
= [ [RM6,000.00 (limited) (K + K1 + Kt ] / n] or K1, whichever is lower
= [ [RM6,000.00 (RM605.00 + RM605.00 + RM0.00)] / 10]
= RM 479.00
*Total EPF

= K + K1 + Kt + (K2 x n) RM 6,000.00 (limit)

= RM605.00 + RM605.00 + RM0.00 + (RM479.00 x 10) RM 6,000.00 (limit)
= RM605.00 + RM605.00 + RM4,790.00 RM 6,000.00 (limit)
= RM6,000.00 RM 6,000.00 (limit)
where; n = 10

P = [(Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)**] [D+S+1000C+( LP + LP1)]

Where (Yt Kt ) = 0
= [(RM5,500.00 RM605.00*) + (RM5,500.00 RM605.00*) + [(RM5,500.00 RM479.00*) x 10] + (RM0.00 +
RM0.00)**] [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM0.00)]
= [RM4,895.00 ]+ RM4,895.00 + [(RM5,021.00 x 10)] [RM9,000.00 + RM3,000.00]
= RM 4,895.00 + RM4,895.00 + RM50,210.00 RM12,000.00
= RM48,000.00
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined, value
of M, R and B are determined based on Schedule 1 above.
MTD for current month

= [ (P M) x R + B ] (Z+ X)
n+1
= (RM48,000.00RM35,000.00) x 10%+RM900.00-(RM0.00+ RM183.35)
10 + 1

= RM183.33 RM183.35
MTD Calculation for Mac
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for Mac
EPF
Additional remuneration
Additional deduction i) Purchase of books
ii) Medical expenses for parent

= RM 5,500.00
= RM605.00
= Nil
= RM100.00
= RM200.00
RM300.00
MTD paid
= January until February RM366.70
---------------------------------------------------------------------------------------------------------------------------------------[A] Determine category of employee
Category 3 / KA3
[B] Determine chargeable income for a year [P]
Firstly determine value K2
K2
= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the qualifying monthly balance
= [ [RM6,000.00 (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 (RM605.00 x 2) + RM605.00 + RM0)] / 9]
= RM 465.00
*Total EPF

= K + K1 + Kt + (K2 x n) RM 6,000.00 (limit)

= (RM605.00 x 2) + RM605 + RM0 + (RM465.00 x 9) RM 6,000.00 (limit)
= RM1,210.00 + RM605.00 + RM4,185.00 RM 6,000.00 (limit)
= RM6,000.00 RM 6,000.00 (limit)
where; n = 9

P = [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)**] [D+S+1000C+( LP + LP1)]

Where (Yt Kt ) = 0
= [(RM11,000.00 RM1,210.00) + (RM5,500.00 RM605.00*) + [(RM5,500.00 RM465.00*) x 9] + (RM0.00
+ RM0.00)**] [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM0.00 + RM300.00)]
= [RM9,790.00 + RM4,895.00 + [(RM5,035.00 x 9)]] [RM9,000.00 + RM3,000.00 + RM300.00]
= RM60,000.00 RM12,300.00
= RM47,700.00
[C] Determine monthly MTD for net normal remuneration. Once value of P in Step [B] is determined,
value of M, R and B are determined based on Schedule 1 above.
MTD for current month =[ (P M) x R + B ] (Z+ X)
n+1
=[RM47,700.00RM35,000.00] x 10% + RM900.00-( RM0.00 + RM366.70)

9+1
= RM180.33 RM180.35
MTD Calculation for April ( receive additional remuneration using Additional Remuneration Formula)
Employee (Married) and wife working
3 children entitle for deduction
Monthly normal remuneration for April
EPF
Additional remuneration
Additional deduction i) Purchase of books
ii) Medical expenses for parent

= RM5,500.00
= RM605.00
= Nil
= RM100.00
= RM200.00
RM300.00
= January until March RM547.05

MTD paid

Additional Remuneration Bonus

= RM8,250.00
EPF = RM908.00
----------------------------------------------------------------------------------------------------------------------------------------Step 1 Determine the Monthly Tax Deduction on net normal remuneration for a year.
[A] Determine the category of employee.
Category 3 / KA3
[B] Determine the chargeable income for a year, not including additional remuneration for the current
month, in accordance with the formula specified in subparagraph c(i), where P = [(Y - K*) + (Y1
K1*) + [(Y2 K2*) n] + (Yt Kt*)**] - [D + S + DU + SU + QC + (LP + LP1)].
Firstly determine value K2
K2 = Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the balance of the qualifying month
= [ [RM6,000.00 (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 (RM605.00 x 3) + RM605.00 + RM0.00)] / 8]
= RM 447.50
*Total EPF

= K + K1 + Kt + (K2 x n) RM 6,000.00 (limit)

= (RM605.00 x 3) + RM605.00 + RM0.00 + (RM447.50 x 8) RM 6,000.00 (limit)
= RM1,815.00 + RM605.00 + RM3,580.00 RM 6,000.00 (limit)
= RM6,000.00 RM 6,000.00 (limit)
where; n = 8

P = [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)**] [D+S+1000C+( LP + LP1)]

Where; (Yt Kt ) = 0
= (RM16,500.00 RM1,815.00*) + (RM5,500.00 RM605.00*) + [(RM5,500.00 RM447.50*) x 8] + (RM0.00
+ RM0.00)] [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM300.00 + RM300.00)]
= [RM14,685.00+ RM4,895.00+ RM40,420.00] [RM9,000.00 + RM3,000.00 + RM300.00 + RM300.00]
= RM60,000.00 RM12,600.00
= RM47,400.00

[C] Determine the Monthly Tax Deduction for net normal remuneration for the current month in
accordance with the formula specified in subparagraph c(i) = [(P M) R + B] (Z + X)
n+1
MTD for current month

= [(P M) x R + B] (Z+ X)
n+1
= [RM47,400.00RM35,000.00] x 10% + RM900.00- (RM0.00+ RM547.05)
8+1
= RM176.99

[D] 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.
Net MTD

= MTD for current month zakat for current month

= RM176.99 RM0.00
= RM176.99

[E] 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.
Total MTD for a year

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

= RM547.05 + [(RM176.99 x (8 + 1))
= RM547.05 + RM1,592.81
= RM2,139.96

Step 2 Determine the chargeable income for a year, including the additional remuneration for the
current month.
[A] Determine the category of employee.
Category 3 / KA3
[B] 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)
Firstly determine value K2

K2

= Estimated balance of total contribution to EPF or other Approved Scheme and life insurance
premium for the qualifying monthly balance
= [ [RM6,000.00 (limited) (K + K1 + Kt ) ] / n] or K1, whichever is lower
= [ [RM6,000.00 (RM605.00 x 3) + RM605.00 + RM908.00)] / 8]
= RM 334.00

*Total EPF

= K + K1 + Kt + (K2 x n) RM 6,000.00 (limit)

= (RM605.00 x 3) + RM605.00 + RM908.00 + (RM334.00 x 8) RM 6,000.00 (limit)
= RM1,815.00 + RM605.00 + RM908.00 + RM2,672.00 RM 6,000.00 (limit)
= RM6,000.00 RM 6,000.00 (limit)

= [ (Y K*)+(Y1 K1*)+[(Y2 K2 *) x n] + (Yt Kt *)] [D+S+1000C+(LP + LP1)]

=[(RM16,500.00 RM1,815.00*) + (RM5,500.00 RM605.00*) + [(RM5,500.00 RM334.00*) x 8] +
(RM8,250.00 RM908.00)] [RM9,000.00 + RM0.00 + RM1,000.00(3) + (RM300.00 + RM300.00)]
= [RM14,685.00 +RM4,895.00 + RM41,328.00 + RM7,342.00] [RM9,000.00+ RM0.00 + RM3,000.00
+RM600.00]
= RM 68,250.00 RM12,600.00
= RM55,650.00
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.
Total tax for a year

= (P M) x R + B
= (RM55,650.00 RM50,000.00) x 16% + RM2,400.00
= RM3,304.00
Table 1 : Value of P, M, R and B
P
(RM)

M
(RM)

R
(%)

5,001 - 20,000
20,001 - 35,000
35,001 - 50,000
50,001 - 70,000
70,001 - 100,000
100,001 250,000
250,001 - 400,000
Exceeding 400,000

5,000
20,000
35,000
50,000
70,000
100,000
250,000
400,000

1
5
10
16
21
24
24.5
25

B
Category 1 & 3
(RM)
400
250
900
2,400
5,600
11,900
47,900
84,650

B
Category 2
(RM)
800
650
900
2,400
5,600
11,900
47,900
84,650

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

= Total tax for a year (Step 3) total Monthly Tax Deduction for a year (Step
1[E]) + zakat which has been paid.

the current month

= RM3,304.00 [RM2,139.96 + RM0.00]

= RM1,164.04

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)
= RM176.99 + RM1,164.04
= RM1,341.03 RM1,341.05

NOTE:
MTD Calculation for month of May until December is as per example above. Total remuneration, MTD paid
and the deductions/rebates will be accumulated and brought forward from month to month until month of
December in a current year.