E1. Total Chargeable Income
C18 – D14. If the amount is negative, write ‘0’
E2. Calculation of Income Tax Payable
(Refer to the Income Tax Rates Table on Page 10)
For example, if you the amount in E1 is RM45,678, then you fall under Category FG.
E2a. First RM35,000, tax is RM1,525
E2b. Tax on balance of RM10,678 – Rate 13% = RM1,388.14
Note that Income Tax is calculated to 2 decimal points.
E3. Total Income Tax Payable
E2a + E2b
LESS : Tax Rebates
E4. Individual Tax Rebates
This is applicable if your chargeable income in E1 is not more than RM35,000
E5. Husband/Wife’s Tax Rebate
This is applicable if your chargeable income in E1 is not more than RM35,000 AND you have claimed Husband/Wife Relief in D9.
Not applicable if you chose separate assessment in A5.
E6. Zakat or Fitrah
Only Zakat or Fitrah paid in Malaysia is approved.
E7. Fee or Levy paid for Employment Pass
If you are a foreigner and is a tax resident under Section 7 of the Income Tax Act, then you are eligible to claim the fees or levy paid to the Immigration Department.
E8. Total Rebates
Total of E4 to E8
E9. Total Income Tax Chargeable
E3 – E8
E10. Section 110 Set-off (Dividends)
When calculating Dividend Income in C2, you would have used the Work Sheet HK-3 to obtain the Total Gross Dividend marked ‘X’ in the HK-3, The figure in the column marked ‘Y’ is to be put in this column.
E11. Section 110 Set-off (Others)
If you received dividends from Unit Trust companies and declared them in C6, then the Section 110 set off from these dividends is included here.
E12. Section 132 Relief
This refers to foreign income received which are already taxed in the foreign country, where Malaysia has a Double Taxation Agreement with that country. Eg. dividend income from Singapore Public Listed companies.
E13. Section 133 Relief
This is similar to E12 except that the foreign country does NOT have a Double Taxation Agreement with that country.
E14. TAX PAYABLE
E9 - (E10 + E11 + E12 + E13). If negative, write ‘0’ and write the amount (without the negative sign) in E15.
E15. OR : TAX REPAYABLE
If E14 is negative, the figure, without the negative sign, should be written here.