Adjusted Income Rohani

B.4.
Adjusted Income
B.4. Page 1 of 7
Rohani Binti Hashim
Year Assessment : 2018 File No : 123
Reference No : OG 11222475081 IC : 801230-01-5124
Business Source :Rohani Restaurant Reg No : 23789-B
Name of Business Entity :12345-1 56101 Restoran dan restoran yang juga kelab malam
+ -
A. Balance in Profit and Loss Account 43,000 0
Less: Segregation of Income Based on Classes of Income

Dividend Income 0
Rental Income 0
Royalty Income 0
Interest Income 0
Others 0
B. Total Non - Business Income 0
B.1 Less: Other Business Source Income 0
B.2 Less: Other Business Income 0
C. Total Business Income 43,000 0
D. Adjustment for Business Income

Add :
1. Non-allowable loss 0
Others 0
2. Surplus Recovered Mining Expenditure 0
3. Taxable Income gain not taken up in P/L 0
4. Total 0
Less :
5. Non-taxable income/gain taken up in Profit and Loss Account 0
Others 0
6. Total 0 0
E. Business Income 43,000 0
F. Adjustment for Business Expenditure

Add :
1. Non-allowable Expenditure and Charges 29,800
(Refer to Attached Schedule)
Description Source Ded ? Amount
Depreciation 12345-1 No 26,800

Donation 12345-1 No 3,000
B.4. Adjusted Income
B.4. Page 2 of 7
Rohani Binti Hashim
1.1 Other Adjustment 0
Less :
2. Mining Allowance 0
3. Surplus Mining Expenses 0
4. Further Deductions 0
5. Total 0
6. Total Adjustment of Expenditure 29,800 0
G. ADJUSTED INCOME 72,800

or
H. ADJUSTED LOSS 0
B.4. Page 3 of 7
Rohani Binti Hashim
Attached Schedule
F.1. Non-allowable Expenditure and Charges

Description / Note Deductable
Depreciation
Source 12345-1
1) depreciation No 26,800
26,800
Total of Depreciation 26,800
Donation
Source 12345-1
1) donation to school No 3,000
3,000
Total of Donation 3,000
Total of Non-allowable Expenditure and Charges Account 29,800

B.4. Page 4 of 7
Brahim Bin Jusoh
Business Source :Restoran Brahim Reg No :
+ -
A. Balance in Profit and Loss Account 67,840 0
Less: Segregation of Income Based on Classes of Income

Dividend Income 0
Rental Income 0
Royalty Income 0
Interest Income 0
Others 0
B. Total Non - Business Income 0
B.1 Less: Other Business Source Income 0
B.2 Less: Other Business Income 0
C. Total Business Income 67,840 0
D. Adjustment for Business Income

Add :
1. Non-allowable loss 64,040
Description Amount
Loss on Disposal of Fixed Assets 64,040
Others 0
2. Surplus Recovered Mining Expenditure 0
3. Taxable Income gain not taken up in P/L 0
4. Total 64,040
Less :
5. Non-taxable income/gain taken up in Profit and Loss Account 0
Others 0
6. Total 64,040 0
E. Business Income 131,880 0
F. Adjustment for Business Expenditure

Add :
1. Non-allowable Expenditure and Charges 132,700
B.4. Page 5 of 7
Brahim Bin Jusoh

Description Source Ded ? Amount
Production Cost - Depreciation 123-2 No 7,000
Production Cost - Other Non Allowable Expenses 123-2 No 7,000
Input tax not claimable from JKDM 123-2 No 7,200
Depreciation 123-2 No 110,520
Donation 123-2 No 480
Subscription (not related to Business) 123-2 No 500
1.1 Other Adjustment 0
Less :
2. Mining Allowance 0
3. Surplus Mining Expenses 0
4. Further Deductions 0
5. Total 0
6. Total Adjustment of Expenditure 132,700 0
G. ADJUSTED INCOME 264,580

or
H. ADJUSTED LOSS 0
B.4. Page 6 of 7
Brahim Bin Jusoh
Attached Schedule
D.1. Non Allowable Loss

Loss on Disposal of Fixed Assets

Source 123-2
1) loss on disposal of fixed asset No 64,040
64,040
Subtotal of Loss on Disposal of Fixed Assets 64,040
Total of Non Allowable Loss 64,040
F.1. Non-allowable Expenditure and Charges

Production Cost - Depreciation

Source 123-2
7,000
Total of Production Cost - Depreciation 7,000
Production Cost - Other Non Allowable Expenses

Source 123-2
1) qq No 7,000
7,000
Total of Production Cost - Other Non Allowable Expenses 7,000
Input tax not claimable from JKDM

Source 123-2
1) rax instalment No 7,200
7,200
Total of Input tax not claimable from JKDM 7,200

B.4. Page 7 of 7
Brahim Bin Jusoh
Depreciation
Source 123-2
110,520
Total of Depreciation 110,520
Donation
Source 123-2
1) donation No 480
480
Total of Donation 480
Subscription (not related to Business)

Source 123-2
1) subsription No 500
500
Total of Subscription (not related to Business) 500
Total of Non-allowable Expenditure and Charges Account 132,700

Adjusted Income Rohani

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Adjusted Income Rohani

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B.4.

Less: Segregation of Income Based on Classes of Income

D. Adjustment for Business Income

E. Business Income 43,000 0

F. Adjustment for Business Expenditure

Depreciation 12345-1 No 26,800

1.1 Other Adjustment 0

6. Total Adjustment of Expenditure 29,800 0

G. ADJUSTED INCOME 72,800

F.1. Non-allowable Expenditure and Charges

Total of Depreciation 26,800

Total of Donation 3,000

Total of Non-allowable Expenditure and Charges Account 29,800

Less: Segregation of Income Based on Classes of Income

D. Adjustment for Business Income

E. Business Income 131,880 0

F. Adjustment for Business Expenditure

(Refer to Attached Schedule)

1.1 Other Adjustment 0

6. Total Adjustment of Expenditure 132,700 0

G. ADJUSTED INCOME 264,580

D.1. Non Allowable Loss

Loss on Disposal of Fixed Assets

Subtotal of Loss on Disposal of Fixed Assets 64,040

Total of Non Allowable Loss 64,040

F.1. Non-allowable Expenditure and Charges

Production Cost - Depreciation

Production Cost - Other Non Allowable Expenses

Input tax not claimable from JKDM

Total of Input tax not claimable from JKDM 7,200

Total of Depreciation 110,520

Total of Donation 480

Subscription (not related to Business)

Total of Subscription (not related to Business) 500

Total of Non-allowable Expenditure and Charges Account 132,700

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