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请问汽车的CAPITAL ALLOWANCE是怎样扣的?

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发表于 24-8-2016 04:59 PM 来自手机 | 显示全部楼层 |阅读模式
小弟的公司买了一辆车(10%头期,供5年)
第一年的ADDITION 是 RM24573(扣了利息了)
IA扣 RM4915
AA扣 RM4915
TAX W.D.V. C/F TO Y/A 2015 RM14743

第二年 是怎样扣?
一个月供1702
一年20424
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发表于 25-8-2016 11:27 AM | 显示全部楼层
example:

Y.A. 2014
first year addition for hire purchase: RM24,573 (*not include hire purchase interest and include deposit paid for the car)

initial allowance - RM 24,573 x 20% = RM4,915
annual allowance - RM 24,573 x 20% = RM4,915
TAX W.D.V. C/F TO Y/A 2015 RM14,743

Y.A. 2015
monthly instalment RM1,702 (the monthly instalment payment for hire purchase had included the interest exp, for accounting purpose, you need to calculate the interest out by using certain interest rate formula. Plese remind that it is not just RMprincipal x %rate = interest !!! You need to use mathematic formula, don't think so easy!!!)
12 month x RM1,702 = RM20,424
I assumed the hire purchase interest exp is RM1,300

for calculating tax capital allowance
Second year addition : RM 20,424 - RM 1,300 = RM19,124
initial allowance - RM19,124 x 20% = RM3,825
annual allowance - RM19,124 x 20% = RM3,825

Summary:

capital allowance for CAR W111N in Y.A. 2015

                         W.D.V b/f   I.A.     A.A        W.D.V. c/f
2014  RM24,573     14,743       -      4,915         9,828
2015  RM19,124        -         3,825   3,825       11,474
  
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