1分钟学习“如何在BIK / Perquisites计算PCB”
View Full Size
How to compute PCB on BIK or perquisites?
实物利益和额外津贴如何计算PCB?
Situation 1: Benefit-In-Kind (情况1：实物利益)
-
ABC Sdn Bhd provided motorcar with petrol to his employee – Mr X.
ABC Sdn Bhd 提供一辆汽车和汽油给员工- Mr X.
-
The motorcar cost is RM 120,000.00.
那辆汽车价值是RM 120,000.00.
-
According to prescribed value method the BIK value is RM 5,000.00 (motorcar) + RM 1,500.00 (petrol) = RM 6,500.00 per annum.
根据规定的价值方法，实物利益的价值是RM6,500一年 （RM 5,000.00 – 汽车 + RM 1,500.00 – 汽油）
-
Therefore, we must include the BIK value in monthly PCB calculation. The monthly BIK value is RM 6,500.00 / 12 months = RM 541.67. Then the BIK value of RM 541.67 required to fill under “benefit-in-kind” during the monthly PCB calculation
因此，我们必须在计算每月的预扣税中填写实物利益的价值。每月实物利益的价值是RM541.67 (RM6,500.00除12个月)
Situation 2: Perquisites 情况2：额外津贴
-
Ms Y received gift from her employer on her birthday.
Y小姐在生日当天收到老板送的一份礼物。
-
The gift is LV handbag.
那份礼物是LV包包。
-
LV handbag cost RM 6,550.00
LV包包价值 RM 6,550.00。
-
In this situation, the LV handbag value – RM 6,550.00 should include in the monthly PCB calculation (please refer to diagram 2).
在这种情况下，LV包包的价值- RM 6,550.00需要填写在每月计算的预扣税中。
𝐊𝐓𝐏 𝐋𝐢𝐟𝐞𝐬𝐭𝐲𝐥𝐞 (Our internal community for our colleagues)
𝐊𝐓𝐏 𝐂𝐚𝐫𝐞𝐞𝐫 (Our job platform for interns, graduates & experienced candidates )
𝐓𝐇𝐊 (Our associate in secretarial & accounting services)
We are one-stop (20 years+ history) audit, tax, secretarial, accounting and payroll firms which commit to help and grow our clients business.
