2009 SCHEDULE OF MONTHLY TAX DEDUCTIONS
1. Lembaga Hasil Dalam Negeri Malaysia (LHDNM) is pleased to inform that the new Schedule of Monthly Deductions is available for use by employers.
2. The new schedule takes into account the change in the individual tax rate as
announced in Budget 2009 and is applicable to 2009 remunerations.
3. Tax deductions made for previous years’ remunerations of employees paid in 2009 must be based on the old schedule (2004).
4. However, tax deductions made for bonus and director’s fees of previous years but paid in 2009 must be based on the new schedule.
5. A concession to use the new schedule is given until March 2009 for:
5.1 Employers with a large number of employees; and/or
5.2 Employers using the computerized payroll system
Employers must apply, in writing, to the relevant LHDNM office branch handling their file.
6. The 2009 Schedule of Monthly Tax Deductions and the Explanatory Notes are
available on LHDNM’s website www.hasil.gov.my. Employers can collect the copies at LHDNM office branches at the end of January 2009.
Jadual PCB 2009
Notes to PCB
Jadual PCB 2004