SAILL INSPERITY SDN BHD
INCOME TAX COMPUTATION FOR THE YEAR ENDED
TA2
31 DECEMBER 2021
WP ref
RM
1. BUSINESS SOURCE
Profit/(Loss) before tax as per accounts (26,999) -
Less: Non-business income
rental -
dividend -
- -
(26,999)
Add: Non-allowable expenses
Administrative expenses
Depreciation of PPE 11,911
PPE written off -
Legal fee 10,545
Registration fee -
MBMB/Traffic/JPJ Penalty - 22,456
Less: Further deduction
Medicine and medical fee -
- -
Adjusted Income/(Loss) (4,543)
(Adjusted loss to be utilised against Aggregate Income and/or c/f)
Add: Balancing charge -
Less: Capital allowance
Balancing allowance -
Initial allowance -
Annual allowance 740
Unutilised capital allowance b/f -
740
Amount utilised for the year - -
Unutilised capital allowance c/f 740
Statutory Income (if statutory loss then treat as NIL) NIL -
SAILL INSPERITY SDN BHD
INCOME TAX COMPUTATION FOR THE YEAR ENDED
TA2
31 DECEMBER 2021
WP ref
RM
2. NON-BUSINESS SOURCE
Interest received -
Fixed deposit interest received - -
Less: Unabsorbed business loss
Unabsorbed business loss b/f 40,195
Amount utilised for the year - -
Unabsorbed loss for the year 4,543
Unabsorbed business loss c/f 44,738
2. NON-BUSINESS SOURCE
2.1 Interest Income received -
Less: Attributable expenses
Allowable interest restricted
Others (please specify) -
-
Net interest income (Net loss will be a permanent loss) - -
2.2 Rental income received -
Less: Attributable expenses
Allowable interest restricted -
Quit rent and assessment
Maintanence cost
Others (please specify)
-
Net rental income (Net loss will be a permanent loss) - -
2.3 Dividend income received -
Less: Attributable expenses
Allowable interest restricted
Others (please specify)
-
- -
Aggregate income -
Less: Current year adjusted loss -
Approved donations
Chargeable income/(Current year unabsorbed loss) -
Income tax @ 15% on first RM 600,000 chargeable income -
Income tax @ 24% -
Less: CP204 -
Net tax payable -
SAILL INSPERITY SDN BHD
INCOME TAX COMPUTATION FOR THE YEAR ENDED
TA2
31 DECEMBER 2021
WP ref
RM
Provision for current taxation in the accounts say, - <TA1>
Provided in the account for current year -
Adjustment -
DURABLE MIX SDN. BHD. TB1
31.07.2023
Income Tax Computation
1 Income Tax Computation
PERMANENT TIMING @15%
CURRENT YEAR PROVISION
DIFFERENCE DIFFERENCE
RM RM RM RM RM RM
Profit before tax - Per A/Cs (26,999) (4,050)
Add Deduct
Depreciation 11,911 (2,198) (9,713)
Disallowed Items:- -
Other disallowed expenses 10,545 (10,545)
<TA2> -
-
-
-
Other income - -
- - -
22,456 - 22,456
Adjusted Business Income (4,543)
Business loss arised during the year TB2 - -
(4,543)
Capital Allowance
- Add/(Less): Balancing charge/(Balancing allowance) TB2 - -
- Less: Capital allowance TB2 - -
Statutory Business Income (4,543)
Less: Unutilised loss TB2 4,543 (4,543)
Adjusted Statutory Business Income -
Non-Business income
Interest income - -
Other income - -
Statutory Non Business Income -
Aggregate income -
Less: Current year business loss - -
Total income/Chargeable income -
Income Tax @ 24% - (12,743) (14,256)
Provision for the year As per auditor - (1,912) (2,138) (4,050)
0
a As per tax comp -
Effect of different tax rate used
DURABLE MIX SDN. BHD. TB2
31.07.2023 IQA
Business loss and capital allowance
NBV of NQA Capital Allowance schedule
NBV b/f of NQA = NQ Cost b/f
Total Asset (Cost) b/f x NBV of total assets b/f Balance b/f -
CA for the year (I + II) 740
740
NBV b/f of NQA 18,109 x 28,737 2,197.86 Utilised -
236,775 F2 Balance c/f 740
Additions -
Depreciation -
Disposal - Computation of Balancing Charge/(Balancing Allowance)
NBV c/f of NQA 2,198
Sales proceed -
TWDV disposed -
Depreciation charged for the year for NQA BC/(BA) -
NQA Depreciation = NQ Cost c/f X Depreciation charged for the year
Total cost c/f
Unutilised loss
= 88,857 X 37,263
196,849 A1 Balance b/f -
Arise from current year -
= 16,820 Utilised during the year -
Balance c/f -
DURABLE MIX SDN. BHD. TB3
31.07.2023 IQA
Tax expenses reconciliation (Deferred tax recognised)
1 Tax expenses reconciliation (Deferred tax recognised)
2023 2022
Tax expense
Current tax expense
- Current period - 503,000
- (Over)/Underprovision in prior periods - (107,988)
- 395,012
Deferred tax expense
- Origination of temporary differences - 63,747
- Under/ (Over) provision in prior periods - -
- 458,759
Tax reconciliations
Profit / (loss) before taxation (26,999) 299,435
Tax expense @ 24% (4,050) 50,904
Non deductible expenses 1,912 444,194
Non taxable income - -
Under provision in prior year - -
Deferred taxation not recognised 2,138 63,747
Utilised capital allowance - -
Others 7,902
- 566,747
Under/(Over) provision in prior years - (107,988)
- 458,759
checking
check - 0
