2
 XYZ SDN. BHD. (Incorporated in Malaysia under Company No. 268007-M) MAL AYSIAN DIVIDEND VOUCHER WARRANT NO. DIVIDEND NO. TYPE OF DIVIDEND FOR YEAR ENDED FOR SHARES REGISTERED ON DATE OF PAYMENT SHAREHOLDING 117 48 FIRST & FINAL 30 JUN 2009 30 APRIL 2008 1000 10 APRIL 2009 CATEGORY OF DIVIDEND DIVIDEND RATE GROSS DIVIDEND INCOME TAX (25%) NET DIVIDEND FRANKED DIVIDEND EXEMPT DIVIDEND SINGLE TIER DIVIDEND 20% 5% 10% RM200.00 RM50.00 RM100.00 RM50.00 TAX EXEMPT  _ RM150.00 RM50.00 RM100.00  Ahmad Bi n A hmadi CDS A/C No . : 1765248 227, Lor ong Kampun g Ahmad 75990 Alor Gajah Melaka FOR XYZ SDN BHD BETTY PANG Secretar NOTE: (i) A company is required to utili ze all or disregard the balance in the secti on 108 account befor e declaring sin gle tier divi dend to it s ordi nary shareholders. (ii) Where the date of payment for each category of divi dend is diff erent, separate divi dend vouchers sho uld be prepared. (iii) The above example is ju st fo r il lustration and only th e relevant category / categories of d ividend paid shoul d be shown in the actual dividend voucher. (iv) Paragraph 2 above is just an example of exempt dividend, and the legal provisions relevant to the type of exempt income from which t he exempt dividend is p aid should be correctly s tated. 1. We hereby certi fy that the Income Tax deducted as above has been or will be accounted for by us to the Director Gener al of Inland Revenue, Malaysi a. This voucher constitutes the certificate required under section 44 of the Finance Act 2007 (Act 683) and should be furnished upon request to the Director General of Inland Revenue, Malaysia in connection with any claim for allowance or relief from Malaysian Income Tax. 2. We hereby certify that the exempt dividend is paid out of dividend income in respect of which Income Tax has been exempted under section 22 of the Promotion of Investments Act, 1986 and credited to an exempt account in accordance with subsection 23(1) of the said Act and is exempt from Income Tax in the hands of the shareholders pursuant to subsection 23(6) of the said Act. 3. We hereby certify that no tax is deductible from the singl e tier dividend under section 108 of the Income Tax Act 1967. The single tier dividend is not taxable in the hands of the shareholders pursuant to paragraph 12B of Schedule 6 of the said Act. (Amended: 15 Dec 2010)

Baucar Dividen

Embed Size (px)

Citation preview

7/24/2019 Baucar Dividen

http://slidepdf.com/reader/full/baucar-dividen 1/1

 

`

XYZ SDN. BHD.(Incorporated in Malaysia under Company No. 268007-M)

MALAYSIAN DIVIDEND VOUCHER

WARRANT NO. DIVIDEND NO. TYPE OF DIVIDEND FOR YEAR ENDED

FOR SHARES

REGISTERED ON

DATE OF

PAYMENTSHAREHOLDING

117 48 FIRST & FINAL 30 JUN 2009 30 APRIL 2008 1000 10 APRIL 2009

CATEGORY OF DIVIDEND DIVIDEND RATE GROSS DIVIDENDINCOME TAX

(25%)NET DIVIDEND

FRANKED DIVIDEND

EXEMPT DIVIDEND

SINGLE TIER DIVIDEND

20%

5%

10%

RM200.00

RM50.00

RM100.00

RM50.00

TAX EXEMPT

 _

RM150.00

RM50.00

RM100.00

 Ahmad Bin Ahmadi CDS A/C No. : 1765248227, Lorong Kampung Ahmad

75990 Alor GajahMelaka

FOR XYZ SDN BHD

BETTY PANG

Secretar

NOTE: (i) A company is required to utilize all or disregard the balance in the section 108 account before declaring single tier dividendto its ordinary shareholders.

(ii) Where the date of payment for each category of dividend is different, separate dividend vouchers should be prepared.

(iii) The above example is just for il lustration and only the relevant category / categories of d ividend paid should be shown inthe actual dividend voucher.

(iv) Paragraph 2 above is just an example of exempt dividend, and the legal provisions relevant to the type of exempt income

from which the exempt dividend is paid should be correctly s tated.

1. We hereby certify that the Income Tax deducted as above has been or will be accounted for by us to the Director General of Inland Revenue, Malaysia.This voucher constitutes the certificate required under section 44 of the Finance Act 2007 (Act 683) and should be furnished upon request to the Director General of Inland Revenue, Malaysia in connection with any claim for allowance or relief from Malaysian Income Tax.

2. We hereby certify that the exempt dividend is paid out of dividend income in respect of which Income Tax has been exempted under section 22 of thePromotion of Investments Act, 1986 and credited to an exempt account in accordance with subsection 23(1) of the said Act and is exempt from Income Tax

in the hands of the shareholders pursuant to subsection 23(6) of the said Act.

3. We hereby certify that no tax is deductible from the single tier dividend under section 108 of the Income Tax Act 1967. The single tier dividend is nottaxable in the hands of the shareholders pursuant to paragraph 12B of Schedule 6 of the said Act.

(Amended: 15 Dec 2010)