Amendments to the Claim Codes in the 2011 and 2012 Form C Guidebooks

Please be informed that the Inland Revenue Board (IRB) has made the following amendments to the Claim Codes listed in Appendix D to the 2011 and 2012 Form C Guidebooks as follows:-

i) Appendix D to Form C 2011 Guidebook

Additional code “147” for “Deduction for payment of premium to Malaysia Deposit Insurance Corporation” [Reference P.U.(A) 379/2001] is inserted in Section 1 (Special Deduction and Other Claims) of Appendix D.

ii) Appendix D to Form C 2012 Guidebook


• Additional code “147” for “Deduction for payment of premium to Malaysia Deposit Insurance Corporation” [Reference P.U.(A) 379/2001], is inserted in Section 1 (Special Deduction and Other Claims) of Appendix D.
• Additional code “148” for “Deduction for expenditure on franchise fee” [Reference P.U.(A) 76/2012] is inserted in Section 1 (Special Deduction and Other Claims) of Appendix D.
• Code “119” for “Implementation of RosettaNet” is no longer applicable with effect from year of assessment 2012 [Reference P.U.(A) 405/2011]

For further details, members may access the Form C Guidebook at the IRB’s website via the following link http://www.hasil.gov.my > Home > Forms > Company > Relevant years.