Title : APPENDIX 2 - (c) Prescribed Value of Other Benefits
| Item | Type of benefit | Value of Bik per year | |
|---|---|---|---|
| 1 | Telephone (including mobile phone) | i. hardware – fully exempt for one unit for each asset category ii. bills – fully exempt in respect of one unit per asset excluded in paragraph (i) above. | |
| 2 | Recreational club membership | a) individual membership – membership subscription paid or reimbursed by employer | Tax treatment on the benefit received by the employee as follows;
|
| b) Corporate membership – Membership subscription paid by employer | Tax treatment on the benefit received by the employee as follows -
| ||
| 3 | Gardener | RM3,600 per gardener | |
| 4 | Household servant | RM4,800 per gardener | |