In the latest revised EA Form for tax assessment year 2008 (Borang C.P.8A-Pin.2008), there are 2 columns for filing your allowances / perquisites / gifts / benefits provided to you by your employer.
Column to file taxable allowances / perquisites / gifts / benefits:
Item B.1 - Tip kasar, perkuisit, penerimaan sagu hati atau elaun-elaun lain.
Column to file tax exempted allowances / perquisites / gifts / benefits:
Item G - Jumlah elaun / perkuisit / pemberian / manfaat yang dikecualikan cukai.
Among the tax exempt items (not applicable to owner or executive director of the company) are:
- Perquisite (whether in money or otherwise) provided to the employee pursuant to his employment in respect of: past achievement award; service excellence award, innovation award or productivity award; or long service award provided that the employee has exercised an employment for more than 10 years with the same employer (up to RM2000 per annum).
- Gift of new personal computer and monthly broadband subscription fee (registered in the name of the employer) (in year 2008-2010)
- Petrol card, petrol allowance or travel allowance between the home and work place (in year 2008-2010, up to RM2400 per annum).
- Petrol card, petrol allowance or travel allowance and toll card for official duties (up to RM6000 per annum).
- Allowance or fees for parking
- Meal allowance
- Allowance or subsidies for childcare in respect of children (up to RM2400 per annum).
- Telephone, mobile phone, pager and Personal Data Assistant (PDA).
- Bills for telephone, mobile phone, pager and PDA registered in the name of the employee or employer.
- Employers’ own goods provided free of charge or at discounted value (up to RM1000 per annum).
- Employers’ own services provided free or at a discount provided such benefits are not transferable.
- Medical benefits exempted from tax are extended to include maternity expenses and traditional medicines such as ayurvedic and acupuncture.
- Interest subsidies for loans up to RM300,000 in respect of housing, motor vehicle and education loans.
For more detail, please refer to the Explanatory notes to Borang BE [Malay version] [English version].
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