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ADDENDUM TO
THE GUIDEBOOK
2009
ADDENDUM
ITEM EXPLANATION
8 Julai 2010
Part I : Form C
Additional Example:
1
Item Subject Explanation Working Appendix
Sheet
RM
Directors’ fees 20,000
Salaries and allowances 15,000
Management fees 7,000
Audit fees 5,000
Total expenses allowed: 47,000
A = Permitted
expenses
_
( expenses
Permitted
X
Single tier dividend income
Total income (marked * ) )
_
= 47,000
( 47,000 X 100,000
465,000 )
= 36,892
2
Item Subject Explanation Working Appendix
Sheet
= 36,892 X 135,000
4 x 365,000
= 3,411
( 135,000 x 5% ) = 6,750
whichever is lower.