Explain EA Form Section F Tax Exempted Amount

If you see a value in Section F that is higher than the usual RM6,000 cap, don’t worry. 

Section F shows the combined total of ALL tax-exempt items, and any amount exceeding the LHDN exemption limit automatically flows to Section B as taxable income.

To know tax-exempted items, refer to Tax Exempt Items for EA Form Section F.

TABLE OF CONTENTS

• Example Scenario 1:
• Example Scenario 2:

Example Scenario 1:

• Petrol Allowance: RM8,000 (Tax Exempt cap: RM6,000)
• Meal Allowance: RM450 (Tax Exempt: RM450)

EA Form Output:

• Section F: RM6,450 (RM6,000 Petrol + RM450 Meal)
• Section B.1(c): RM2,000 taxable portion of Petrol Allowance

(click to enlarge the image)

Example Scenario 2:

• Service Award: RM3,000 (Tax Exempt: RM2,000)
• Travel Allowance: RM 7,000 (Tax Exempt Limit for Petrol & Travel: RM6,000)

EA Form Output:

• Section F: RM8,000 (RM6,000 Travel + RM2,000 Service Award)
• Section B.1(c): RM2,000 (RM1,000 taxable portion of Travel Allowance + RM1,000 from Service Award)
  

(click to enlarge the image)

We hope this explanation clarifies the matter. If you require further assistance, please don't hesitate to contact our support team.