COMPANY TAX COMPUTATION - FORMAT

ADD (LESS)RM RM

NET PROFIT BEFORE TAX XX

LESS: NON BUSINESS INCOME (X)Dividend received (As per P&L acc) (X)Interest received (As per P&L acc) (X)Interest on loan to employee (X)

ADD: NON ALLOWABLE EXPENSESDrawings (COGS) X*Holiday/leave passage XBad Debt - specific NIL

- general XLoan to directors/employees X*Entertainment on client XDepreciation XProvision of tax XProposed dividend XDonation XEtc X

LESS: SPECIAL DEDUCTION NIL

LESS: DOUBLE DEDUCTIONSalaru and remuneration for disabled employee (X)Approved research and development (X)Approved training (X)Insurances premium (X)

ADJUSTED INCOME/ADJUSTED LOSS XXX

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ADD: Balancing Charge XLESS: Cap All: - Unabsorbed CA c/d (X)

- Current CA (X)- Balancing Allowance (X) (XX)

STATUTORY INCOME XXX

ADD: Statutory income from other business XX

AGGREGATE STATUTORY INCOME FROM BUSINESSES XXX

LESS: Unabsorbed previous year business loss c/d (XX)

ADD: OTHER NON BUSINESS INCOMEDividend received (gross) XDividend received from pioneer status company ExemptedInterest on Fixed Deposit XInterest received from overseas (remitted) ExemptedInterest on loan to employee X

AGGREGATE INCOME XXX

LESS: Current business loss (Adjusted Loss) (XX)Approved donation (XX) (XX)

TOTAL INCOME/CHARGEABLE INCOME XX

Tax chargeable (28% @ CI) XX

LESS: S 110 Dividend distribution (X)Tax credit on dividend (Gross div @ 28%) (X)

TAX LIABILITY XX

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