how to calculate balancing charge lhdn

Increment and Reduction in income tax. Capital allowances consist of an initial allowance IA and annual allowance AA.


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IA is fixed at the rate of 20 based on the original cost of the asset at the time when the capital was obtained.

. Income Tax Act 1967 Schedule 3 stated clearly that the maximum qualifying expenditure for a private vehicle not licensed on a commercial basis is RM50000 RM100000 if the purchased vehicle is a new vehicle and its value is less than RM150000 this is why everybody believe register private vehicle under.


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