Capital Allowances
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The document provides information about capital allowances for commercial and furnished holiday let properties in the UK and EU. Capital allowances provide tax relief for eligible capital expenditures. The document outlines what expenditures may qualify, how to determine eligibility, and the process for completing an application to claim capital allowances. Survey fees for identifying qualifying expenditures range from £450-£2,500 depending on the type and size of property. Case studies provide examples of capital expenditures identified in past property surveys and potential tax savings calculated from claiming capital allowances.
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Taxation in malaysia
Taxation Services
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-Excise Duty
-Inheritance /gift tax
Let Paul Hype Page assist you in all your business compliance and taxation in Malaysia.
www.paulhypepage.my
Chapter 10
This document discusses various tax investment incentives available in Malaysia, including:
1. Pioneer status which provides a tax exemption on 70% of statutory income for 5 years for certain promoted industries and activities.
2. Investment tax allowances which allow a company to deduct 60% of qualifying capital expenditure against 70% of statutory income for 5 years. Higher rates are available for certain priority projects and locations.
3. Industrial adjustment allowances which provide tax deductions of 60-100% of qualifying capital expenditure for 5 years for companies undertaking approved restructuring programs.
The document provides examples and details of how to compute taxable income and liability using these various incentives.
Company tax computation format
This document outlines the format for computing company tax in Malaysia. It lists items that are added and subtracted from net profit before tax to arrive at statutory income, including non-allowable expenses that are added back and special deductions that are subtracted. It then details the steps to calculate aggregate income, chargeable income, tax chargeable, tax credits, and final tax liability.
ALLOWANCES-ADVANCED TAXATION
Andy Lee emailed a lecture outline on various tax allowances under Malaysian law, including agriculture, forest, and mining allowances. The document provides details on qualifying expenditures, eligibility requirements, and calculation of allowance rates for agriculture and forest allowances. It includes examples demonstrating how to calculate agriculture allowances and charges for different scenarios.
Chapter 1 basis period
The document discusses the basis period concept in company taxation. It begins by explaining Malaysia's migration from an imputation system to a single-tier system of taxation effective from 2008.
It then defines the key concepts of basis period, which is the period relative to a year of assessment used to determine a company's taxable income. It discusses how basis periods are determined based on accounting periods and dates, and the rules around commencement of business and changes in accounting dates. Specifically, it addresses scenarios where the normal or new accounting period ends on December 31st versus other dates, and periods that are less than or more than 12 months.
Chapter 2 iba
This document provides an overview of the industrial building allowance under Malaysian tax law. It defines an industrial building and outlines the types of expenditures that qualify for the initial allowance and annual allowance deductions. It also discusses how the allowances apply for constructed versus purchased buildings, temporary disuse of buildings, and the balancing charge or allowance applied when a building is disposed of. Eligible persons, rates for the allowances, and examples are provided to illustrate the key concepts.
Chapter 5 corporate tax stds (2)
Malaysian Taxation 2
42
Example (bad debt)
Runny is a building contractor. He has lent a sum without any
security to Lee a family friend who is also a contractor. Lee has
gone bankrupt and the debt has become bad. Can Runny claim
the bad debt as a deduction?
Answer:
No, the debt to Lee cannot be claimed as a bad debt deduction
as the loan was not made in the course of Runny's business as a
building contractor but was a personal/private loan to a friend.
Malaysian Taxation 2
43
Example (stock in trade)
Amal Bhd is a manufacturer of
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Capital Allowances Claims
This document discusses capital allowances, which allow commercial property owners to claim tax relief for expenditures related to plant, machinery, and integral features of their properties. Capital allowances help reduce tax bills by protecting profits or income from taxation. Many types of commercial properties are eligible for capital allowances, including offices, hotels, retail outlets, and more. Property owners can claim allowances for both owned and leased properties. The document provides examples of eligible plant and machinery, as well as integral features added since 2008. It invites readers to request a free review of potential capital allowance benefits.
Chapter 2a industrial building allowances
This document discusses the industrial building allowance under the Malaysian tax code. It provides definitions of qualifying industrial buildings and expenditures. Taxpayers can claim initial and annual allowances for capital expenditures incurred in constructing or purchasing buildings used for industrial purposes. The initial allowance is 10% of qualifying expenditures, while the annual allowance is 3%. Exceptions and special considerations are outlined for buildings only partially used for industrial activities, purchased buildings, buildings later used by the government, and for determining the disposal value when buildings are sold or demolished.
Goods and Services Tax in Malaysia
The document summarizes key issues with Malaysia's tax system, including concerns that the public is not ready for GST implementation, low tax compliance rates, and lack of public knowledge about tax responsibilities. It recommends increasing penalties for noncompliance, controlling price increases, continuous public education on taxes, and developing understanding from a young age.
Chapter 3 agriculture allowance studnt
This document discusses the definition and computation of agriculture allowances under Malaysian tax law. It defines qualifying agriculture expenditures that allowances can be claimed on, such as land clearing and preparation, new planting, and construction of roads, buildings, and structures on farms. It provides the rates of allowances for different types of qualifying expenditures. It also addresses the treatment of allowances on the disposal or transfer of assets, including apportioning allowances between the transferor and transferee. Agriculture charges that may arise from government grants are also discussed.
Chapter 9
This document provides an overview of Real Property Gains Tax (RPGT) in Malaysia. Key points include:
- RPGT is a tax on capital gains from the disposal of real estate properties and shares in real property companies.
- The tax rates depend on how long the property was held, with higher rates for disposals within 2-5 years. Exemptions exist for primary residences and disposals after 5 years.
- Chargeable gains are calculated as the difference between the disposal price and acquisition price, with various additions and deductions to both prices defined.
- RPGT applies to individuals, companies, and other entities and persons defined as "chargeable persons" when they dispose of real
Real Property Gains Tax (RPGT)
RPGT is a tax on gains made from the disposal of real property in Malaysia. It is levied on the difference between the disposal price and the acquisition price of the property. The tax rate is a fixed 5% for disposals made within 5 years of purchase, with no tax for disposals after 5 years. Exemptions are available for individuals' primary residences and for certain transactions like transfers between spouses. RPGT is administered by the Inland Revenue Board and applies to both residents and non-residents of Malaysia.
Chapter 6; business income students
This document provides an overview of business income taxation for individuals under Malaysian law. It defines what constitutes a business, including professions, trades, vocations, and manufacturing. It outlines the badges of trade used to determine whether gains are taxable business income or non-taxable capital gains. It also discusses principles like derivation of income, commencement of a business, capital versus income, and determining gross income from sales and services. The key aspects covered are the definition of business and principles for taxation of business income in Malaysia.
Chapter 8
This document discusses Malaysia's withholding tax provisions for non-resident persons. It covers:
1) The scope of withholding taxes, which apply to contract payments, interest and royalty payments, public entertainers, and other services. Rates are typically 10-15%.
2) Exceptions and exemptions based on double tax agreements and payments to residents.
3) Requirements for contractors to file annual tax returns and reconcile taxes withheld versus actual tax owed.
Chapter 9, indirect tax
This document provides an overview of indirect taxes in Malaysia, including sales tax, service tax, and the proposed goods and services tax (GST). It discusses key aspects of each tax such as administration, scope, exemptions, rates, and payment procedures. The main points are: sales tax and service tax currently apply to goods and services respectively, while GST is intended to replace these taxes eventually by being levied at each stage of production based on value added. Implementing GST aims to broaden the tax base and increase government revenue through a more transparent system.
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- 4. Capital Allowances Capital Allowance, this is the name given to the tax relief available on all UK commercial, UK FHL’s and EEC FHL properties in relation to items that are classified as being part of the intrinsic fabrication of the building. Experience shows that many commercial property purchases and subsequent developments i.e. refurbishments, conversions & extensions, are conducted without identifying all eligible items of plant & machinery and therefore potential claims for Capital Allowances have been missed. There is no time bar on this exercise, as long as the items are still in use for the purpose of the trade it may be possible to claim tax relief for expenditure dating back to when the property was first acquired.
- 7. Items to look for
- 8. Items to look for
- 10. UK-Capital Allowances We are gearing claims aimed at the initial purchase price and the associated installations Plant & Machinery strip out Heating Installations Gas Installations Electrical Installations Electrical Appliances Protective Installations Communications Installation Security Installations Hot & Cold Water Installations Disposal Installations Ventilation & Air Con Installations Internal Fittings
- 11. FHL-Capital Allowances Following the April 2009 Budget the tax advantages of Furnished Holiday Let (FHL) status have been extended to cover properties within the European Economic Area (EEA). For the first time, owners of European FHL's can claim capital allowances. There is only a limited time period to take advantage of this opportunity so owners must act swiftly. If your FHL is situated in the EEA and is available for commercial letting and you are a UK taxpayer then you are just a few steps away from a potential tax rebate.
- 19. Test Cases
- 20. Test Cases Plant Amount Disposal Installations £ 4,101 Water Installations £ 6,829 Heating & Air Conditioning Installations £ 29,490 Ventilation Installations £ 3,855 Electrical Installations £ 44,897 Communication Installations £ 14,946 Security Installations £ 1,025 Fixed Internal Fittings £ 17,928 Total £ 123,073
- 21. Test Cases
- 22. Test Cases Plant Amount Disposal Installations £ 4,398 Water Installations £ 7,323 Heating & Air Conditioning Installations £ 31,620 Ventilation Installations £ 4,135 Electrical Installations £ 47,610 Protective Installations £ 858 Communication Installations £ 15,392 Fixed Internal Fittings £ 13,702 Total £ 125,037
- 23. Test Cases
- 24. Test Cases APPENDIX B ANALYSIS OF QUALIFYING PLANT EXPENDITURE SECTION 23 LIST 'C' CAPITAL ALLOWANCES ACT 2001 APPORTIONMENT OF ACQUISITION COST 2/2a Old Market Place Plant Amount Disposal Installations £1,696 Water Installations £1,752 Gas Installations £1,399 Heating Installations £22,013 Ventillation Installations £2,662 Electrical Installations £23,797 Protective Installations £578 Security Installations £2,152 Internal Fittings £8,207 Total £64,257
- 25. Adverts
- 26. Statement Everybody who has commercial premises should investigate the Capital Allowance potential that is an inherent part of that property. Many believe they have already claimed the maximum but we know this is rarely - if ever - true... and it is likely to be thousands of pounds you did not realise you had .