Upload
muhammad-zawawi-bin-ayup
View
816
Download
5
Tags:
Embed Size (px)
Citation preview
1
KULIAH 1ELAUN BANGUNAN
INDUSTRI (INDUSTRIAL
BUILDING ALLOWANCES)
2
Introduction
• Schedule 3 ITA 1967: Taxpayers who incurred expenditure on construction/purchase of industrial building which is used for his business entitled to claim industrial building allowance
3
Bangunan IndustriSec 63
• kilang• Dermaga, limbungan, pengkalan • Gudang• Perusahaan membekal air atau elektrik
bagi kegunaan orang ramai• Bangunan yang berhubungan dengan
pengerjaan sesuatu ladang• Bangunan yang berhubungan dengan
pengerjaan sesuatu lombong
KILANG• Kilang, bengkel kerja (proses
pengeluaran)• Gudang penyimpanan loji dan mesin• Gudang penyimpanan bahan mentah,
produk akhir (dalam perkarangan yang sama dengan bangunan kilang)
• Jalan raya dlm perkarangan kilang, tempat letak kereta, pagar, jambatan
4
Bangunan Industri
Sec 65 (1)Bangunan yang dibina
untuk kebajikan pekerja (kantin, bilik rehat, bilik rekreasi, bilik air, rumah mandi / bilik basuh)
(2) Kediaman pekerja (ladang, industri hotel, penjagaan anak kakitangan)
5
6
Bangunan IndustriLAIN-LAIN• Building used as living accommodation of
employees>industrial building must already exist. Not include living accommodation for a director or individual having control of that business.
• Building used as private hospital, maternity home and nursing home
• Building used for research and training• Building used for storage of goods for export• Building used in approved services project• Building for Childcare facilities – employees’
children• Building for school and educational institution• Building used for industrial, technical and
vocational training
7
BANGUNAN INDUSTRI• Bangunan hotel• Lapangan terbang• Litar lumba motor• Rumah kebajikan orang tua
8
Bangunan yang bukan BISeksyen 65
(3) Suatu bangunan yang digunakan sebagai :
i)rumah kediaman (bukan untuk pekerja),
ii)kedai runcit, iii)bilik pameran atau iv)pejabat
PENGIRAAN BI
• PERBELANJAAN MODAL LAYAK (PML)
1)Ambilkira kos keseluruhan (bina/beli)
2)UJIAN 10%3)UJIAN 75%
9
10
PERBELANJAAN MODAL LAYAK (PML)
• PML means capital expenditure incurred on the construction or purchase of the building. This includes the cost of alteration, renovation, reconstruction and extension of the existing buildings.
• The QBE can be divided into 2 parts:
1. QBE for Constructed buildings; and2. QBE for purchased building
11
PML – Bangunan yang dibina
PML bangunan yang dibina termasuk:– Kos mendapatkan permit membina dr Pejabat Tanah– Kos meratakan tanah seperti penebangan pokok– Kos penyediaan pelan bangunan (yuran arkitek)– Kos jurutera perunding– Kos bahan mentah pembinaan (kos pembinaan)– Kos buruh– Kos ubahsuai, elektrik, jalan, parit – Duti setem utk bangunan….APA2 BERKAITAN
BANGUNAN
– Kos tidak termasuk PML Kos tanah Yuran & duti setem utk mendapatkan tanah Kos merobohkan bangunan industri yang sedia ada
12
QBE – Constructed Buildings
Example 4: Damar Bhd incurred the following expenditure to constructfactory in Bangi.
Cost of land RM260,000Legal fess (RM6,000 relates to the land) RM20,000Architect’s fees RM26,000Cost of approving plan RM10,000Cost of demolishing house RM70,000Material, labor and overhead RM2,000,000Internal road and car park RM60,000Wiring and plumbing RM70,000
Determine the QBE for the constructed factory.
13
QBE – Constructed Buildings
The QBE will be RM2,250,000 as detailed follows :
Legal fess (RM6,000 relates to the land)RM14,000
Architect’s fees RM26,000Cost of approving plan
RM10,000Cost of demolishing squatters’ house
RM70,000Material, labor and overhead
RM2,000,000Internal road and car park RM60,000Wiring and plumbing
RM70,000Total
RM2,250,000
PML – BANGUNAN YG DIBELI• Bermulan TT 2005, harga belian bangunan yang
dibeli = PML
14
15
PENGIRAAN BIOnly Part of building used as a factory -
Para 44 and 66:
Where part of building is used as an industrial building and the other part is not so used as industrial building then the whole part of the building are deemed as industrial building if the latter does not exceed 10% of the total cost of the whole building. – use 10% RULE
16
What are industrial buildings?Only Part of building used as a factory -Para
44 and 66:
Example 1:Nur Bhd incurred RM4 million to construct a 200,000 sq feet of building to be used as a factory. Of which 15,000 sq feet are used as a office. Determine whether the office qualifies as industrial building.
15,000/200,000 = 7.5% < 10%
As the office part is less than 10% so the office building is deemed as an industrial building and qualify to claim industrial building allowance
17
What are industrial buildings?
Example 2:MRSD membina sebuah kilang melibatkan kos sebanyak RM250,000. Keluasan kilang ini ialah 15,000 kaki persegi. Sebanyak 1,000 kaki persegi telah digunakan sebagai bilik pameran untuk barangan keluaran MRSD kepada pelanggan dari Jepun dan Korea Selatan manakala 800 kaki persegi lagi untuk sebuah kedai runcit bagi kemudahan para kakitangannya untuk membeli keprluan harian.
Dikehendaki:Tentukan samada keseluruhan kos layak mendapat elaun bangunan industri.
18
What are industrial buildings?
Answers Example 2:
Keluasan bukan digunakan sebagai bangunan industri 1,800 kaki persegi atau 12%.Maka bilik pameran dan kedai runcit tidak boleh dimasukkan dalam pengiraan PML dan tidak layak untuk menuntut elaun bangunan industri.
Oleh itu, PML bagi kilang ini ialah:88% X RM250,000 = RM220,000.
19
What are industrial buildings?
Is site for machinery deemed to be a industrial building?
When a person incurred capital expenditure on preparing, cutting and leveling land in order to prepare a site for the installation of machinery/plant, and if that expenditure exceeds 75% of the aggregate expenditure then the total expenditure is deemed as an expenditure on an industrial building (para 67) – use 75% test
20
What are industrial buildings?
Example 3: Manja Food Manufacturing
purchased machinery for RM150,000. The cost of preparing the site to install the machinery was RM700,000.
Determine what amount will be considered as industrial building?
21
What are industrial buildings?
Answer Example 3:
Cost of machinery RM150,000Cost of preparing site RM700,000Total cost RM850,000
Test = 700,000/850,000 = 82% > 75%
So cost of industrial building = RM850,000
PENGIRAAN ELAUN BANGUNAN INDUSTRI• 2 JENIS ELAUN:(1)Elaun permulaan (IA)(2)Elaun tahunan (AA)
22
23
ELAUN PERMULAAN (IA)Elaun 10% diberi jika:1.Individu telah menanggung kos
membina/MEMBELI2.Bangunan tersebut = bangunan industri3.Individu memiliki sekitar akhir tempoh
If the building was disposed off in the year in which
it was constructed, the person still qualify to the
initial allowance if it was used as an IB
SEBELUM TT 2002 = IA hanya diberi pd bangunan yang dibina SAHAJA
24
ELAUN TAHUNAN (AA)
Elaun 3% diberi jika:1.Individu telah menanggung kos
membina2.Bangunan tersebut = bangunan industri3.Individu memiliki sekitar akhir tempoh
SEBELUM TT 2002 = 2%
PELUPUSAN BANGUNAN INDUSTRI• Seksyen 481.Jualan atau pindahan
kepentingan dalam bangunan industri tersebut
2.Penamatan konsesi3.Penamatan pajakan4.Merobohkan bangunan industri5.Bangunan tidak lagi digunakan
sbg bangunan industri25
Nilai pelupusan
• Jualan : Harga pelupusan adalah:TERTINGGI antara nilai pasaran vs harga
jualan
• Tuntutan insurans : Harga pelupusan adalah:
TERTINGGI antara nilai pasaran vs penerimaan insurans
26
Pelupusan akan mengakibatkan: I) caj imbangan, jika harga pelupusan
lebih besar dari baki perbelanjaan . ADALAH UNTUNG
II)elaun imbangan, jika harga pelupusan lebih kecil dari baki perbelanjaan ADALAH RUGI
ISU TERPILIH:I)Caj imbangan terhad kepada
IA+AA yang telah dituntut
27
OTHERS ISSUE1.Bangunan yang disewa - Tidak layak menerima IA / AA- Sekiranya membuat pengubahsuaian –
layak
2. Bangunan dibina utk kegunaan KERAJAAN
- IA -10%, AA – 6%
3. Bangunan penginapan pekerja Dibina IA :40% AA :3%Dibeli IA -0% AA; 10%
28