The IRB has recently made amendment to the Claim Codes listed in Appendix D of Section 1: Special Deduction and Other Claims of the 2011 and 2012 Form C Guidebooks as appended below:
a. Appendix D to Form C 2011 Guidebook
- Additional code “147” for “Deduction for payment of premium to Malaysia Deposit Insurance Corporation”
b. Appendix D to Form C 2012 Guidebook
- Additional code “147” for “Deduction for payment of premium to Malaysia Deposit Insurance Corporation”
- Additional code “148” for “Deduction for expenditure on franchise fee”
- Code “119” for “Implementation of RosettaNet” is removed with effect from year of assessment 2012
For further details, please refer to the respective year of Form C Guidebook which is available on the IRB’s website at http://www.hasil.gov.my under the heading “Borang” > “Syarikat” (Bahasa Melayu version) and “Forms” > “Company”(English version).
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