Thursday, April 30, 2009

My Sunday 26.04.2009

I brought my family to Kanna Curry house for breakfast before Church service. Promised my kids that I will bring them to eat roti on Sunday.

Had to leave them there to finish their breakfast as I was late for pre-service rehearsal with the Tribe band. I was very very late. Sorry fellow Tribe Band.

After service, we headed to Jaya One for lunch. Yes just me and my family. Had lunch at Jaya Noodle House. The last time I ate at this restaurant was when they were still at Jaya supermarket (which is now closed for redevelopment).

They still have the same tables and orange chairs from the old place.

The kids had wontan noodle with charsiew, Marilyn had the suey kow, and I had the Hainanese kai fun. The price for the food is on the high side, my kai fun was RM7.90.

Wanted to eat there for 'nostalgic' sake.

My Hainanese kai fun...

Jaya Noodle House
Jaya One, Petaling Jaya
Block C, Unit 35-B2
Zone Wai Sek Kai
*They have Wifi too, but I am not sure it they provide power supply for your laptop batteries.

To end the day, we had sandwiches (any combination of sandwich, ham, tuna and/or eggs), salad and mushroom soup for dinner at home. We bought the ingredients from Cold Storage after lunch.

Wednesday, April 29, 2009

Lunch @ Wendy's Jaya One

Had lunch at Wendy's Jaya One yesterday with my colleagues.

I ordered Pack3 from the Wendy's Pack RM6.99 menu.

Service was kinda slow for a fast food restaurant.

The portion for Wendy's Pack is small. My colleagues even said it was not enough for me, which was true. The beef patties was square (Wendy's say they don't cut corners) but it was thin.

For tea it would be sufficient, but not lunch. Next time I will order the Combo meals for lunch, but it is kinda pricey compare to McD.

Wendy's cheeseburger tasted good, but I rather have Burger Kings.

I anticipation for my hunger after lunch, we headed to Cold Storage and I bought 2 pieces of pears for my tea time.

If you are heading to Wendy's, check this out Wendy's Coupons.

Passion: For.... Doughnuts

With passion, you will go great lengths to get what you want. It is a good idea to get support from family and friends too.

Joey Tham wins one-year supply of Krispy Kreme doughnuts

SIX teenagers camped outside the new Krispy Kreme doughnuts store at Berjaya Times Square for more than 36 hours before the store’s launch.

The 17-year-olds began their wait at 5pm last Saturday in front of the store in the hope of winning the Golden Ticket — a one year’s supply of the original glazed doughnuts....

Click on link to read report

DBKL Save Planet Earth

KL folks to separate their waste fro June 1, how about the other states in Malaysia, should do this at federal level.

Separate your waste from June 1

STARTING June 1, each household in Kuala Lumpur will be provided with two rubbish bins — one for organic waste and the other for inorganic stuff.

Waste collection concessionaire Alam Flora will provide each household the two bins for them to throw the two categories of waste separately.

It will be compulsory for the people to throw their rubbish correctly into the properly designated bins. Failure to do show will result in their rubbish being left uncollected....

Click on link to read report

Tuesday, April 28, 2009

Swine Flu

WHO raises pandemic alert level to 4 for the first time

GENEVA, April 28 — The World Health Organisation (WHO) raised its pandemic alert level over the deadly swine flu virus to phase 4 yesterday, indicating the infection could spread between humans to cause “community-level outbreaks”....

Click link to read report

Q&A: The Swine Flu Outbreak
Click link to read report

Swine Flu

What is Swine Influenza?
Swine Influenza (swine flu) is a respiratory disease of pigs caused by type A influenza virus that regularly causes outbreaks of influenza in pigs. Swine flu viruses cause high levels of illness and low death rates in pigs. Swine influenza viruses may circulate among swine throughout the year, but most outbreaks occur during the late fall and winter months similar to outbreaks in humans. The classical swine flu virus (an influenza type A H1N1 virus) was first isolated from a pig in 1930.

How many swine flu viruses are there?
Like all influenza viruses, swine flu viruses change constantly. Pigs can be infected by avian influenza and human influenza viruses as well as swine influenza viruses. When influenza viruses from different species infect pigs, the viruses can reassort (i.e. swap genes) and new viruses that are a mix of swine, human and/or avian influenza viruses can emerge. Over the years, different variations of swine flu viruses have emerged. At this time, there are four main influenza type A virus subtypes that have been isolated in pigs: H1N1, H1N2, H3N2, and H3N1. However, most of the recently isolated influenza viruses from pigs have been H1N1 viruses.

Swine Flu in Humans

Can humans catch swine flu?
Swine flu viruses do not normally infect humans. However, sporadic human infections with swine flu have occurred. Most commonly, these cases occur in persons with direct exposure to pigs (e.g. children near pigs at a fair or workers in the swine industry). In addition, there have been documented cases of one person spreading swine flu to others. For example, an outbreak of apparent swine flu infection in pigs in Wisconsin in 1988 resulted in multiple human infections, and, although no community outbreak resulted, there was antibody evidence of virus transmission from the patient to health care workers who had close contact with the patient.

How common is swine flu infection in humans?
In the past, CDC received reports of approximately one human swine influenza virus infection every one to two years in the U.S., but from December 2005 through February 2009, 12 cases of human infection with swine influenza have been reported.

What are the symptoms of swine flu in humans?
The symptoms of swine flu in people are expected to be similar to the symptoms of regular human seasonal influenza and include fever, lethargy, lack of appetite and coughing. Some people with swine flu also have reported runny nose, sore throat, nausea, vomiting and diarrhea.

Can people catch swine flu from eating pork?
No. Swine influenza viruses are not transmitted by food. You can not get swine influenza from eating pork or pork products. Eating properly handled and cooked pork and pork products is safe. Cooking pork to an internal temperature of 160°F kills the swine flu virus as it does other bacteria and viruses.

How does swine flu spread?
Influenza viruses can be directly transmitted from pigs to people and from people to pigs. Human infection with flu viruses from pigs are most likely to occur when people are in close proximity to infected pigs, such as in pig barns and livestock exhibits housing pigs at fairs. Human-to-human transmission of swine flu can also occur. This is thought to occur in the same way as seasonal flu occurs in people, which is mainly person-to-person transmission through coughing or sneezing of people infected with the influenza virus. People may become infected by touching something with flu viruses on it and then touching their mouth or nose.

What do we know about human-to-human spread of swine flu?
In September 1988, a previously healthy 32-year-old pregnant woman was hospitalized for pneumonia and died 8 days later. A swine H1N1 flu virus was detected. Four days before getting sick, the patient visited a county fair swine exhibition where there was widespread influenza-like illness among the swine.

In follow-up studies, 76% of swine exhibitors tested had antibody evidence of swine flu infection but no serious illnesses were detected among this group. Additional studies suggest that one to three health care personnel who had contact with the patient developed mild influenza-like illnesses with antibody evidence of swine flu infection.

How can human infections with swine influenza be diagnosed?
To diagnose swine influenza A infection, a respiratory specimen would generally need to be collected within the first 4 to 5 days of illness (when an infected person is most likely to be shedding virus). However, some persons, especially children, may shed virus for 10 days or longer. Identification as a swine flu influenza A virus requires sending the specimen to CDC for laboratory testing.

What medications are available to treat swine flu infections in humans?
There are four different antiviral drugs that are licensed for use in the US for the treatment of influenza: amantadine, rimantadine, oseltamivir and zanamivir. While most swine influenza viruses have been susceptible to all four drugs, the most recent swine influenza viruses isolated from humans are resistant to amantadine and rimantadine. At this time, CDC recommends the use of oseltamivir or zanamivir for the treatment and/or prevention of infection with swine influenza viruses.

What other examples of swine flu outbreaks are there?
Probably the most well known is an outbreak of swine flu among soldiers in Fort Dix, New Jersey in 1976. The virus caused disease with x-ray evidence of pneumonia in at least 4 soldiers and 1 death; all of these patients had previously been healthy. The virus was transmitted to close contacts in a basic training environment, with limited transmission outside the basic training group. The virus is thought to have circulated for a month and disappeared. The source of the virus, the exact time of its introduction into Fort Dix, and factors limiting its spread and duration are unknown. The Fort Dix outbreak may have been caused by introduction of an animal virus into a stressed human population in close contact in crowded facilities during the winter. The swine influenza A virus collected from a Fort Dix soldier was named A/New Jersey/76 (Hsw1N1).

Is the H1N1 swine flu virus the same as human H1N1 viruses?
No. The H1N1 swine flu viruses are antigenically very different from human H1N1 viruses and, therefore, vaccines for human seasonal flu would not provide protection from H1N1 swine flu viruses.

Swine Flu in Pigs

How does swine flu spread among pigs?
Swine flu viruses are thought to be spread mostly through close contact among pigs and possibly from contaminated objects moving between infected and uninfected pigs. Herds with continuous swine flu infections and herds that are vaccinated against swine flu may have sporadic disease, or may show only mild or no symptoms of infection.

What are signs of swine flu in pigs?
Signs of swine flu in pigs can include sudden onset of fever, depression, coughing (barking), discharge from the nose or eyes, sneezing, breathing difficulties, eye redness or inflammation, and going off feed.

How common is swine flu among pigs?
H1N1 and H3N2 swine flu viruses are endemic among pig populations in the United States and something that the industry deals with routinely. Outbreaks among pigs normally occur in colder weather months (late fall and winter) and sometimes with the introduction of new pigs into susceptible herds. Studies have shown that the swine flu H1N1 is common throughout pig populations worldwide, with 25 percent of animals showing antibody evidence of infection. In the U.S. studies have shown that 30 percent of the pig population has antibody evidence of having had H1N1 infection. More specifically, 51 percent of pigs in the north-central U.S. have been shown to have antibody evidence of infection with swine H1N1. Human infections with swine flu H1N1 viruses are rare. There is currently no way to differentiate antibody produced in response to flu vaccination in pigs from antibody made in response to pig infections with swine H1N1 influenza.

While H1N1 swine viruses have been known to circulate among pig populations since at least 1930, H3N2 influenza viruses did not begin circulating among US pigs until 1998. The H3N2 viruses initially were introduced into the pig population from humans. The current swine flu H3N2 viruses are closely related to human H3N2 viruses.

Is there a vaccine for swine flu?
Vaccines are available to be given to pigs to prevent swine influenza. There is no vaccine to protect humans from swine flu. The seasonal influenza vaccine will likely help provide partial protection against swine H3N2, but not swine H1N1 viruses.

Article from from

Monday, April 27, 2009

The Star: Easy guide to tax filing (April 22, 2009)

The ACCA Easy Guide to Taxation for Employees published last week drew a deluge of queries. This is the first of a two-part article featuring commonly-asked questions.

From The Star Online

Q: As a sales and marketing executive with a financial institution, I am paid a basic salary and sales commission and am not entitled to any claims (petrol, toll, parking and car maintenance). I use my own car to do my job. My average monthly expenses for sales and marketing activities are about RM500.

I understand that with the new provisions under Budget 2009, the employee is entitled to tax exemption for certain benefits. Since my company does not provide such benefits, can I claim marketing and travelling expenses under “Perbelanjaan Keraian”?

A: The actual amount you incurred can only be deducted provided that you received either entertainment or travelling allowances from your company. In your case, the amount you incurred is not deductible.

I understand that meal allowances can only be claimed for tax relief for outstation travel or overtime. I am being transferred to a branch in Klang next month from my present workplace in Puchong, and my employer has agreed to give me an additional monthly amount of RM800 as meal allowance.

Can I deduct my meal allowances since I reside in Subang Jaya and don’t do overtime? My working hours are 9am-5pm and I work six days a week.

Your meal allowance for employment in the Klang branch will not be eligible for deduction as it is not in respect of working overtime or travelling outstation.

What are the tax exempt employee benefits in relation to employees who have been given a fully-expensed company car and a company petrol card? I know that I will be assessed on the Scale Car and Fuel benefits for the use of the company car. For YA2008, am I entitled to the relief of RM2,400 for the tax exempt petrol card?

If so, can this RM2,400 be deducted from the Scale Fuel charge in YA2008 so that the Scale Fuel benefit assessed in the tax year will be lowered by RM2,400?

If (1) above is allowed and my actual petrol card expenses for the year exceed RM2,400, can the balance of actual petrol bills spent under the petrol card be deducted from the Scale Fuel benefit up to the maximum of exhausting the amount of the Scale Fuel benefit?

The benefits in kind with regards to the car benefit and fuel benefit are to be taxed. These cannot be deducted as additional tax exempt benefits.

Monthly parking claims and fixed mobile-phone allowances are submitted to my company at the end of the month and these will be reimbursed into our salary in the following month. These claims are subject to EPF contribution. Therefore, are they tax-exempt for YA2008 and do they need to be disclosed under the tax-exempt benefits in the EA form?

Both parking and phone allowances up to the actual amounts incurred which are borne by the employer are tax exempt with effect from YA2008. The amount is to be disclosed as tax exempt benefits in the EA Form.

Can interest on housing loans and car loans be deducted from gross salary on the EA form? Are medical expenses such as maternity expenses deductible?

Interest on housing and car loans are deductible only if paid by the employer on a total loan amount of up to RM300,000. Similarly, medical expenses are only deductible if the amount incurred has been paid by the employer and this benefit is extended to maternity and traditional medical expenses. However, should these expenses be paid personally by the employee, they are not tax deductible.

My organisation is a resident company and our expatriate Japanese director and technical manager has two types of income – salary from Malaysia and salary from Japan. Please advise whether we have to declare our Japanese director’s income in total (i.e. Malaysia and Japan) or just Malaysia-derived income to the Malaysian government?

All employment income derived by the Japanese expatriate for exercising employment in Malaysia is subject to income tax, including the amount paid in Japan, if it is related to the exercising of employment in Malaysia.

Is the tax benefit on childcare allowance up to RM2,400 a year to be deducted directly from the EA form? Is this applicable if there is no such benefit from the company I work for?

The childcare allowance is only tax exempted if you receive such an allowance from your employer; otherwise the exemption will not be applicable to you.

In the event you do receive the childcare allowance, the amount (the lower of the actual amount received or RM2,400) is to be excluded from the employment income and disclosed in section C1 of the Form BE.

I bought a comprehensive insurance policy (life + medical + investment) and the insurer is unable to split the premium payment into life insurance and medical insurance. Can I treat this totally as a medical premium as I have already disclosed RM6,000 for my life insurance premium and EPF deduction?

In the event that the amount cannot be segregated, the amount is to be disclosed either as life or medical insurance premiums based on the description stated in the insurance premium receipt.

Friday, April 24, 2009

Eat In Lunch: Nasi Ayam

Todays eat in lunch is nasi ayam, cost RM4.00. I think the nasi ayam is only available in the LG1 food court on Fridays.

It has been a long time since I ate nasi ayam, but I ate kai fun many times. Nice.

Thursday, April 23, 2009

MalaysiaKini: Gov't bars secret conversion of children

Gov't bars secret conversion of children
Report from MalaysiaKini

The government said today it will ban parents from secretly converting children, in a move to cool disputes that have strained race relations in the multicultural country.

The government acted after a furore erupted over the case of an ethnic Indian woman who faced losing custody of her three children after her estranged husband converted them to Islam without her consent.

Minister in the Prime Minister's Department Mohd Nazri Abdul Aziz, part of a high-level team charged with tackling the divisive issue, said the law would be changed so that children's conversions would not be allowed without both parents' consent.

"The cabinet decided that when it comes to issues of conversion of the spouse... the religion in which the children should be brought up must be in accordance to the common religion at the time of marriage," he told reporters.

Conversion rows, including "body-snatching" cases in which Islamic authorities have battled with relatives over the remains of people whose religion is disputed, are common in Muslim-majority Malaysia.

The tussles have led to allegations that the country is being "Islamised" and that the rights of ethnic Chinese and Indian minorities are being eroded.

"We have to resolve this once and for all," Nazri said. "We have decided on a long-term solution because we expect many more cases will occur."

Conversions will no longer be retrospective

Malaysia has a dual-track legal system, with the civil courts and the sharia religious courts operating side by side. Non-Muslims say they do not get a fair hearing when family law cases end up in religious courts.

Nazri also said that conversions will no longer be retrospective, meaning that people could not use a change in religion to escape alimony and custody rulings ordered by a civil court.

"At present, once a person converts to Islam, Islamic law is applied retroactively so he is not liable for many demands that he was originally liable for under civil law," he said.

Nazri said the attorney-general will review the civil laws that needed to be amended, but that any change to Islamic law would have to be discussed with the sultans of Malaysia's states, who are the guardians of the religion.

A Vaithilingam, the head of Malaysia's multi-faith association, applauded the move by Prime Minister Najib Razak, who was sworn into power earlier this month with promises of wide-ranging reforms.

"It is a very good beginning as the recognition that a child will remain in his or her original faith despite the conversion of one parent is a welcome move," he told AFP.

"I see this as the beginning of the prime minister's attempt to try and reunite the various races and improve relations among Malaysians, and non-Muslims are very hopeful about this.

The Star: Children of divorced parents must be raised in original religion

Children of divorced parents must be raised in original religion

The Cabinet has decided that children of parents where one of them opts to convert must be raised in the common religion at the time of marriage.

Minister in the Prime Minister’s Department Datuk Seri Nazri said it was decided in the Cabinet meeting on Wednesday that a spouse who has converted into Islam would also have to fulfil his or her marriage responsibilities according to civil marriage laws....

Read report at

The Star: Tips on filing your income tax (April 23, 2009)

Tips on filing your income tax
This is the second of a two-part article to guide employees on common tax issues

From The Star

On short-notice payment and child-care allowance

Q: In November 2008, I voluntarily ceased my employment and had to pay short notice of RM2,000 (supported by an official receipt). However, I was compensated with a sign-in bonus of RM6,000 from my new employer.

The problem is the sign-in bonus is stated in my EA form but the short notice of RM2,000 is not deducted from the form. Can I automatically net off the amounts and disclose RM4,000 as my sign-in bonus because RM2,000 is my actual expense?

A: Sign-in bonus is capital in nature and not taxable in the event the salary that you receive subsequently upon commencement/exercising of employment with the new company is at the commercial rate. The amount is not to be included in the EA form.

However, if the sign-in bonus is in lieu of reduced salary, the amount is income in nature and subject to income tax. In this scenario, the amount is to be included in the EA form.

The amount paid by you as compensation for short notice of resignation is not deductible as it is not directly incurred in deriving employment income as you have stopped working in your old company.

My former company did not disclose my travelling allowance of RM1,500 in my EA form as tax-exempt benefits. Upon calling it, the company refused to issue a fresh EA form to me. What can I do?

Travelling/petrol allowance received by an employee for travelling from home to workplace and vice-versa is exempted up to RM2,400 while travelling/petrol allowance received for travelling in exercising employment, is exempted up to RM6,000.

In your case, if the amount is authentic and verifiable, even without a revised EA form, you may straight away deduct the amount from your total income reported in the EA form. The adjustment is at column C1 where, the amount is represented by: Total income (as per EA form) – travelling allowance incurred (RM1,500) = Total income from employment (C1)

I paid RM280 per month for my four-year-old daughter’s nursery in 2008. I understand that child-care is exempted from tax up to RM2,400 per year. Can I claim it (since I paid for it and it’s not an allowance)?

Child-care allowance of RM2,400 is tax exempted if provided by employer to staff. In your case, no deduction is available as such allowance was not paid by your employer. You have only incurred a domestic expense which is irrelevant in computing your employment income tax. Domestic expense is not deductible.

I sought treatment using the “Tui-Na” therapeutic massage for my left leg. The total cost of treatment was RM89.60. Can this sort of expense be treated as a form of medical expense tax relief under the traditional acupuncture and ayuverdic categories?

The medical benefit (including Chinese Tui-Na) is tax exempt provided it is given by the employer to the employee. Benefits cover ayurvedic and acupuncture effective YA2008. However, you cannot claim this expense when computing your employment income, since it is paid by you and not your employer.

If a self-employed person makes a contribution of 12% to the EPF under his firm, is the contribution deductible to the proprietor firm and is there any limit?

If you are earning business income as a sole proprietor, you may utilise the B form to submit your tax return. BE form is for individuals earning employment income. In both cases, the total EPF contribution by the employee or the self-employed person plus the amount of insurance premium paid are deductible up to the aggregate of both amounts (up to a maximum of RM6,000).

Where the employer is concerned, a Sdn Bhd firm is entitled to claim the EPF contributions for employees as a full deduction from their business income and the maximum contribution is 19%, as governed by Section 34 (4) of the Income Tax Act, 1967. However, for the sole proprietor, the amount is not deductible when computing business income.

How do I disclose interest subsidies on housing, car and education loans?

Interest subsidies on housing, education or car loans provided by the employer to the employee are all tax-exempted in full, provided the aggregate amount of loans from all of the above does not exceed RM300,000.

If you qualify for exemption and your documentation is verifiable, you may deduct the appropriate amount from your total income reported in the EA form. The adjustment is at column C1 where the amount is represented by:

Total income (as per EA form) – exemptions entitled (subject to maximum) = Total income from employment (C1)

How do I apply for retrenchment benefits for my husband?

As long as the compensation is given by the employer to the employee (your husband), he is entitled to claim the exemption. No prior approval from Inland Revenue Board is required. The computation is as follows: Employment income as per EA form – (RM10,000 x the years of completed service) = Total employment income (column C1 in BE form)

I understand that the payment of bonus/directors’ fees related to 2008 in year 2009 has the tax savings advantage of 1% if the annual income is RM250,000 and above. Please explain.

If the chargeable income is more than RM250,000, the tax rate is 28% for YA2008. However, the tax rate will be 27% in YA2009. Hence, if your bonus is disclosed in the EA form in 2009, you will save 1% since your chargeable income is assessed on 27% (YA 009) instead of 28% (YA2008).

Nikon D5000

Nikon D5000 Hands-on Preview

YouTube: Nikon D5000 Video

Click link to watch on YouTube

Wednesday, April 22, 2009

Tuesday, April 21, 2009

Dale Carnegie: Strenghten Relationship

“Try honestly to make the other person feel important, and do it sincerely.”
- Dale Carnegie

“Perhaps you will forget tomorrow the kind words you say today, but the recipient may cherish them over a lifetime.”
- Dale Carnegie

To strengthen your relationships, become a friendlier person. Try following these principles:
  • Don't criticize, condemn, or complain.
  • Give honest, sincere appreciation.
  • Arouse in the other person an eager want.
  • Become genuinely interested in other people.
  • Smile.
  • Remember that a person's name is to that person the sweetest sound in any language.
  • Be a good listener. Encourage others to talk about themselves.
  • Talk in terms of the other person's interests.
  • Make the other person feel important - and do it sincerely.
Dale Carnegie training website

Saturday, April 18, 2009

YouTube Symphony Orchestra @ Carnegie Hall - Act One

YouTube Symphony Orchestra

The world's first collaborative online orchestra performed at Carnegie Hall on April 15, 2009. Selected by the YouTube community and several members of the world's most renowned orchestras, the YouTube Symphony Orchestra is made up of over 96 professional and amateur musicians from 30+ countries and territories on six continents and represents 26 different instruments.

It is nearly 1 hour long.

Click on link to watch on YouTube

YouTube: Chicken a la Carte

Chicken a la Carte - A short film about the hunger and poverty brought about by Globalization... Directed by: Ferdinand Dimadura, 2005

Click on link to watch on YouTube

How He Loves Us - Kim Walker / Jesus Culture

Remember Christ's love for us.

How He Loves Us - Kim Walker / Jesus Culture

Click on link to watch in YouTube

Friday, April 17, 2009

I Exalt Thee - Chris Quilala / Jesus Culture

I love this version of I Exalt Thee. Love the singing, the music and worship.

I Exalt Thee - Chris Quilala / Jesus Culture

Click on link to watch on YouTube

The Star: Lessening Income Tax Burden (April 17, 2009)

More tips on lessening your income tax burden
Tax File - By Dr Choong Kwai Fatt

From The Star online

This is the final of a three-part ACCA Easy Guide to Tax Filing for Employees, which looks at income tax threshold, child relief and penalties

FOR YA2008, employees need to make a minimum annual salary of RM26,804 before triggering income tax.

Married couples should ensure that the higher-earning spouse claims child relief to lessen the tax burden. Remember to abide by income tax regulations to avoid heavy penalties.

Income Tax Threshold

For YA 2008, an employee is required to file Form BE by or before April 30 through electronic filing or actual submission of the tax return form to the Pusat Pemprosesan at Pandan Indah, Cheras.

The employee is entitled to the following tax reliefs:

Employees must make a minimum salary of RM26,804 to be liable for income tax for YA 2008.

Example 1: An individual with only EPF contributions as relief

An employee may not be required to pay tax on employment income exceeding RM26,804 if said individual employee incurred other tax reliefs on books, medical check-ups or life insurance premiums.

Example 2: Assuming an individual with a salary of RM30,062 has tax reliefs other than EPF contributions, he may not be liable for income tax. His tax payable is:

An employee earning annual salary exceeding RM30,062 may also not be liable to pay income tax if he incurred the following expenses:

(a) Medical expenses for parents RM5,000

(b) Medical or educational insurance for taxpayer, spouse, child RM 3,000

(c) Basic supporting equipment for taxpayer, spouse, child, parents RM3,000

An employee with an existing SG income tax reference number may need to file in a nil return on Form BE even though his annual salary for YA 2008 is below RM30,062.

Child Relief

Married couples can claim child relief for maintaining any child during the calendar year 2008 whether the child is their own, a stepchild, or a legally adopted child.

The amount of child relief is:

18-years-old or less (RM1,000); above 18 and studying in university or college (RM4,000).

Child relief is given for any number of children who are not married.

Child relief for disabled children is RM5,000.

An additional RM4,000 is granted if the disabled child is studying in university or college.

To minimise tax payable, child relief should be claimed by either spouse who has the highest taxable income.

Example: Li and Choo have three children below 18 years. Li’s total income is RM90,000 and Choo’s RM60,000 for YA 2008. The child relief entitlement is RM1,000 x 3 = RM3,000. (see charts above)


The Income Tax Act 1967 imposes various penalties for non-compliance. These include:

(a) Non-submission of return

Return Form BE for YA 2008 needs to be submitted by or before Apr 30, failing which taxpayers incur a:

(i) Penalty that is 3 times of tax

(ii) Fine between RM300 to RM2,000

In practice, the tax authorities impose 2%-20% on the tax payable as the penalty instead of the statutory formula of 300%.

(b) Non-payment of final tax

The employer deducts the employee’s monthly tax which is paid to IRB on the 10th of every month. The difference between the actual tax and the total tax deducted by the employer must be paid to IRB on / before Apr 30. Failure to pay the final tax on Apr 30 will result in a late payment penalty of 10% being imposed.

An additional 5% will be imposed if the final tax or penalty is still not paid by June 30 (60 days after Apr 30)

(c) Not keeping sufficient records

Under the self assessment system, an employee is required to keep sufficient records on his tax affairs for seven years. Only the tax return Form BE is submitted to IRB by or before Apr 30.

These records comprise a copy of Form BE, salary slips, Form EA (Statement of Employment Income), and credit card statements in relation to petrol claims, travelling, parking, and toll charges incurred in relation to official duties.

Failure to maintain sufficient records is an offence and the penalty will be:

(i) A fine between RM300 to RM10,000 or

(ii) Imprisonment ≤ 1 year.

  • Dr Choong Kwai Fatt is a tax consultant and associate professor, Faculty of Business and Accountancy, Universiti Malaya. For further enquiries or feedback please email to
  • YouTube: Sound of Music | Central Station Antwerp (Belgium)

    Saw this in my cherr's blog, thanks for sharing...

    Sound of Music | Central Station Antwerp (Belgium)

    Link here to watch on YouTube.

    Britain's Got Talent: Susan Boyle 'I Dreamed A Dream'

    Susan Boyle - Singer - Britains Got Talent 2009

    47 Year old Susan Boyle wows the judges with her performance in the auditions for Britains Got Talent, singing 'I dreamed a dream' from Les Miserables.

    Click on the links below to watch video...

    Thursday, April 16, 2009

    Britain's Got Talent: Flawless

    Brother Caleb, watch this if you haven't already watched it.

    Click on the links below to watch the video...

    Eat In Lunch

    Whats for lunch today? 4 pieces of kueh and a hot cup of Milo. I am too tired to go out for lunch today.

    Packed from LG1 food court, 40 cents per piece. Milo is free, made it in the pantry.

    The Star: Fake Kidnapping

    All parents, guardians and child minders, be vigilant.

    Parents nearly duped by ‘kidnap’ claims
    From the Star Online

    A child minder almost lost RM100,000 after receiving a telephone call from a man claiming that he had kidnapped her four children on Tuesday.
    However, the plan was aborted after the woman went to her children’s school and found that they were still in their classes, he said.

    At a press conference held at the Wisma MCA here, a restaurant owner claimed he was almost cheated of RM100,000 by an unidentified person in return for his 15-year-old son who was purportedly kidnapped.
    However, I dropped the plan after my wife called to say that our son had returned home at about 2.30pm,” Lee said....

    The Star: Minumum EPF Affects Your Taxes ( April 16, 2009)

    If you pay minimum EPF how does it affect you taxes

    From The Star Online

    INDIVIDUAL taxpayers need to be alert to amendments to the income tax regulations relating to bonuses and directors’ fees.

    Taxpayers also need to consider the tax consequences if they elect to pay the mandatory minimum contribution of 8% to the Employees’ Provident Fund (EPF).

    By opting to contribute 8% to EPF instead of the previous 11%, they lose out on dividends, decrease the potential size of their retirement nest egg, and could suffer additional income tax.

    Bonus/directors’ fees

    Employees receiving director fees or bonuses in 2009 in relation to work performed in 2008 or prior to 2008 will only be taxed in year of assessment (YA) 2009 under a new amendment to the Income Tax Act 1967 to ease filing under the self assessment system via the Finance Act 2009 (gazetted on Jan 8, 2009).

    These director fees or bonuses would be included in the EA Form 2009 to be submitted on April 30, 2010. They must not be treated as income in 2008 and should never be included in EA Form 2008.

    Example 1:

    Karmen Sdn Bhd pays a special bonus of RM8,000 to Fionna on April 1, 2009 for her excellent performance in 2008. The bonus of RM8,000 will be treated as income for 2009.

    Example 2:

    Yie Lin receives director fees of RM300,000 in relation to 2004, 2005, 2006, 2007, 2008 (or five years’ total) on March 1, 2009. The total director fees of RM300,000 will be treated as income in 2009.

    The employer is required to deduct the monthly tax deduction in the year 2009 (year of payment) and pay the net amount to the employee or director.

    There is a new monthly tax deduction table issued to take effect on Jan 1, namely Income Tax (Deduction From Remuneration) (Amendment) Rules 2008 [PU(A) 468/2008].

    Paying bonuses and directors’ fees related to 2008 in year 2009 has the advantage of tax savings of 1% if and only if the annual income of such employees is RM250,000 and above.

    EPF contributions: 11% or 8%?

    With effect from Jan 1, the EPF Act 1991 has been amended to allow employees to contribute 8% of their salary to EPF.

    Previously, the mandatory contribution was 11% of salary.

    The employer will continue to contribute an amount equal to 12% of the employee’s salary to EPF.

    Under the existing Income Tax Act 1967, income to be assessed remains at 100% of salary although the employee only receives 92% of salary.

    Salary 100%

    Less: 8% of salary to EPF (8%)

    Net salary 92%

    The employers’ contribution of 12% is not taxable on employees. The amount of EPF contributed by employees (8%) is available as tax relief.

    EPF plus life insurance premiums paid on the life of the taxpayers or their spouses will be granted a maximum tax relief of RM6,000 in a particular YA (EPF + life insurance = RM6,000).

    Although the Government meant well by lowering the EPF contribution from 11% to 8% to ease the taxpayer’s financial burden, taxpayers may ultimately end up paying additional tax due to reduced EPF contributions.

    Assuming that an individual does not have life insurance premiums, full utilisation of the RM6,000 relief will require an individual to earn an annual salary of RM54,545 (computed as follows: RM6,000/11% = RM54,545).

    An individual earning an annual salary below RM54,545 will end up paying additional tax if he reduces his EPF contribution from 11% to 8%.


    Melissa earns an annual salary of RM50,000. She pays 11% of salary, or RM5,500, to the EPF and pays RM500 in premiums on her life insurance. Effective Jan 1, she is required to pay only 8% of RM50,000 to EPF.

    The differences in tax payable as a result of contributing either 11% or 8% to EPF are shown in the table

    Taxpayers need to think twice before opting to contribute just 8% to EPF.

    Although employees whose income exceeds RM54,545 don’t pay additional tax if they contribute 8% to EPF, they risk losing out on a substantial retirement sum since their contributions will be lower by 3% (11%-8%) and interest will compound annually on a smaller lump sum.

    EPF paid a dividend of 4.5% in 2008 and 2007. Although the EPF Act 1991 sets the mandatory contribution by employees at 8%, employees have the right to request their employers to continue deducting 11% of their salary for EPF to meet tax savings and retirement planning goals.

    Dr Choong Kwai Fatt is a tax consultant and associate professor, Faculty of Business and Accountancy, Universiti Malaya. For further enquiries or feedback, please email to

    Gas News: FartLess Cows?

    Dairy industry looks to engineer gasless 'cow of the future'

    "The cow is responsible for the majority of the greenhouse gas on the farm itself. We know there are ways that we can find to cut or reduce that production."
    Thomas Gallagher

    The US dairy industry wants to engineer the "cow of the future" to pass less gas in a project aimed at cutting the industry's greenhouse gas emissions by 25 per cent by 2020.

    The cow project aims to reduce intestinal methane, the single largest component of the dairy industry's carbon footprint, said Thomas Gallagher, chief executive officer of the US Dairy and Dairy Management Inc's Innovation Centre in Rosemont, Illinois.

    One area to be explored is modifying the dairy cows' feed so they produce less methane, said Rick Naczi, the leader of the initiative.

    "Right now there is some work being done on fish-oil additives and some other things," he said.
    Another possible solution is targeting the microbes in the cow's gut, Naczi said.

    "You can change the mix of the bacteria in the cow's rumen and change the methane production that way."

    Read report here

    Wednesday, April 15, 2009

    The Star: Tips for filling your income tax returns (April 15, 2009)

    This first of a three-part ACCA’s Easy Guide to Tax Filing for Employees looks at additional goodies for taxpayers

    From The Star Online

    IT’S tax season again! Employees are required to submit their tax return Form BE for year of assessment (YA) 2008 on or before April 30, where the income assessed is in relation to the basis period of Jan 1 to Dec 31, 2008.

    This time around, taxpayers get to enjoy additional tax goodies as part of the Government’s effort to cushion the impact of the economic downturn and higher cost of living on Malaysians.

    Specifically, the Government announced via the Budget 2009 proposal and the second stimulus package on March 10, 2009, the following tax benefits for employees, which will take effect in YA2008. These benefits will help reduce taxable income and, consequently, the amount of tax payable.

    Compensation for loss of employment

    The tax burden is eased for retrenched employees as well as those who opt for voluntary separation schemes.

    Employees who are retrenched on or after July 1, 2008 will be granted an income tax exemption of RM10,000 for each completed year of service with the employer or companies in the same group. This also applies to payments for employees who opted for voluntary separation schemes.


    A is a salesperson working in Star New Enterprise from April 1, 2006. Due to the economic downturn in 2009, A was retrenched on Nov 1, 2008 and was paid compensation of RM25,000 for loss of employment. The amount to be taxed in YA2008 will be:

    Compensation RM25,000

    (Less) Exemption

    1.4.2006 – 31.3.2007

    1.4.2007 – 31.3.2008

    (2 completed years of service)

    X RM10,000 RM20,000


    If the retrenchment was before July 1, 2008, then the amount exempted for each year of service will be RM6,000.

    Tax-exempt employee benefits — allowances

    The following tax benefits provided to employees from Jan 1, 2008 to Dec 31, 2008 will be tax deductible against business income for employers AND exempted from tax on employees. These benefits are also available for YA2009.

    (a) Petrol card/petrol allowance/travel allowance

    An employer providing petrol cards, petrol allowance or travelling allowance to employees to travel from home to workplace or office will be allowed up to RM2,400 a year.

    (b) Meal allowance for working overtime, travelling outstation.

    (c) Parking allowance.

    (For (b) and (c), the allowance must be reasonable and justifiable depending on the nature of work and position of employee.)

    (d) Medical treatment for employees, spouses and children to include traditional medicine such as ayurvedic treatment and acupuncture.

    (e) Interest subsidies on housing, car and education. The total loan amount is restricted to RM300,000.

    (f) Childcare allowance up to RM2,400 a year.

    (g) Employers’ products or services which can be provided free or at a discount which must not exceed RM1,000 a year.

    Employers involved in the manufacture of food and car accessories may consider providing the products to employees to reduce their cost of living in the current economic slowdown.

    These allowances need to be disclosed in the Form EA as tax-exempt benefits although they are not taxable on employees.

    Official duties – travelling allowance

    When employers provide petrol cards, petrol allowance or travelling allowance to salaried personnel, such as reporters and other employees, to carry out official duties, this form of allowance is taxable on the employee and must be reflected in their respective EA Forms.

    Employees must keep a record of the actual expenses incurred in relation to official duties and set off the amount incurred against the allowance received. This is an added burden and responsibility on the employee. The records have to be kept for a period of seven years.

    Employees may end up paying additional tax under the self-assessment system if they report the employment income as per the EA Form without deducting the actual travelling expenses incurred while on official duty to carry out the employers’ business.

    In the Budget 2009 announcement, the Government said petrol cards, petrol allowance, travelling allowance and toll cards for official duties up to RM6,000 a year will be tax-exempt.

    This means that the employer will exclude RM6,000 a year from the taxable income of employees as reported in the EA Form. However, the employer needs to disclose this RM6,000 as a tax-exempt benefit in the EA Form.

    Employees receiving travelling allowances not exceeding RM6,000 a year will no longer be required to keep the required receipts to substantiate their claims.

    This incentive applies from YA2008.

    However, if the employer provides, for official duties, petrol card, petrol allowance, travelling allowance and toll card exceeding RM6,000 a year, the employer is required to report in Form EA in two sections:

    (a) Tax exempt benefits: RM6,000

    (b) Part of taxable employment income – salary, bonus, entertainment allowance – and the petrol/travelling/toll amount in excess of RM6,000

    In this case, the employee is now required to keep all receipts to substantiate her claims.


    Ming Hui has marketed agricultural products for Duck Rich Sdn Bhd since 2007. She receives a travelling allowance of RM14,000 per year.

    For the year ended Dec 31, 2008, the company will provide Ming Hui with Form EA disclosing taxable income of RM8,000 as part of employment income and a tax-exempt benefit of RM6,000.

    Ming Hui incurred RM9,000 for travelling expenses to carry out official duties for YA2008. She is required to set off these travelling expenses against the amount received from her employer of RM14,000 (and not RM8,000). The amount taxable on her is RM5,000 (RM14,000 – RM9,000).

    Ming Hui is required to maintain the receipts of RM9,000 for a period of seven years.

  • Dr Choong Kwai Fatt is a tax consultant and associate professor, Faculty of Business and Accountancy, Universiti Malaya. For further enquiries or feedback please email to
  • Tuesday, April 14, 2009

    Dale Carnegie: Enthusiasm

    “Is enthusiasm important in selling? Yes, genuine, heartfelt enthusiasm is one of the most potent factors of success in almost any undertaking.”
    - Dale Carnegie

    Salespeople often face rejection, and it can be tough to stay upbeat on every call. Here are some ways to build and maintain one's enthusiasm:
    • Act enthusiastic and you will feel enthusiastic
    • Call a satisfied client when you feel you need a lift
    • Spend more time with enthusiastic people, and less time with complainers
    • Set achievable short range goals, and celebrate after you've reached them
    Dale Carnegie training website

    Monday, April 13, 2009

    Traffic Jam: Connaught Highway To Kajang

    The jam at the Connaught highway today towards Kajang (from PJ) was terrible. It started after the 50cents toll all the way to the intersection to Kajang.

    The reason, at the intersection near Phoenix Plaza, motorist were caught unaware of the changes in traffic diversion.

    Usually we would keep left to go towards Kajang, while the right lane towards the flyover at Phoenix to go towards Taman Lensen or Alam Damai.

    Today it was the opposite. See picture below.

    At around 6:10PM, as I reached the flyover to Lensen, I saw many motorist trying to find the right lane and directions (left or right????), while the workers or highway man were trying their best to direct traffic, but to no avail.

    I was so called "lucky" to have kept on the right lane all the way where the jam started till the Phoenix flyover.

    The contractor and highway authorities should have planned the road diversion signs and informed road users in advance.

    YouTube: Because You Loved Me, Charice And Celine Dion

    Charice duet with Celine Dion "Because You Loved Me" at Madison Square Garden.

    YouTube: Elliot 99 Balloons

    Eliot was born with an undeveloped lung, a heart with a hole in it and DNA that placed faulty information into each and every cell of his body. However, that could not stop the living God from proclaiming Himself through this boy who never uttered a word.

    Check out for more information about Eliot.

    Thursday, April 9, 2009

    Malaysia's New Cabinet Under PM Najib


    Prime Minister and Finance Minister 1: Datuk Seri Najib Tun Razak

    Deputy PM and Education Minister: Tan Sri Muhyiddin Yassin

    Ministers in Prime Minister’s Department
    Unity and Performance Management: Tan Sri Dr Koh Tsu Koon
    Law and Parliament: Datuk Seri Mohamed Nazri Aziz
    Religious Affairs: Brig. Gen. (Rtd) Datuk Jamil Khir Baharum
    Economic Planning Unit: Tan Sri Nor Mohamed Yakcop

    Deputies: Datuk Liew Vui Keong, Senator Datuk Dr Mashitah Ibrahim, Datuk SK Devamany, Ahmad Maslan, Senator T. Murugiah

    Datuk Seri Najib Tun Razak
    Finance Minister II: Datuk Ahmad Husni Hanadzlah
    Deputies: Datuk Chor Chee Heung, Datuk Dr Awang Adek Hussein

    Tan Sri Muhyiddin Yassin
    Deputies: Datuk Wee Ka Siong, Datuk Puad Zarkashi

    Datuk Seri Ong Tee Keat
    Deputies: Datuk Abdul Rahim Bakri, Datuk Robert Lau

    Datuk Seri Hishammuddin Hussein
    Deputies: Datuk Wira Abu Seman Yusop, Jelaing Mersat

    Information, Culture, Arts and Communications
    Datuk Seri Dr Rais Yatim
    Deputies: Datuk Joseph Salang Gandum, Senator Heng Seai Kie

    Energy, Green Technology & Water
    Datuk Peter Chin Fah Kui
    Deputy: Noriah Kasnon

    Plantation Industries and Commodities
    Tan Sri Bernard Dompok
    Deputy: Datuk Hamzah Zainuddin

    Rural and Regional Development
    Datuk Seri Shafie Apdal
    Deputies: Datuk Hassan Malek, Datuk Joseph Entulu

    Higher Education
    Datuk Seri Khaled Nordin
    Deputies: Dr Hou Kok Chung, Saifuddin Abdullah

    International Trade and Industry
    Datuk Mustapa Mohamed
    Deputies: Datuk Muhkriz Mahathir, Datuk Jacob Dungau

    Science, Technology and Innovation
    Datuk Dr Maximus Ongkili
    Deputy: Fadillah Yusof

    Natural Resources and Environment
    Datuk Douglas Uggah Embas
    Deputy: Tan Sri Joseph Kurup

    Datuk Seri Dr Ng Yen Yen
    Deputy: Datuk Seri Sulaiman Abdul Rahman Abdul Taib

    Agriculture and Agro-based Industries
    Datuk Noh Omar
    Deputies: Johari Baharum, Rohani Abdul Karim

    Datuk Seri Dr Ahmad Zahid Hamidi
    Deputy: Datuk Dr Abdul Latif

    Datuk Shaziman Abu Mansor
    Deputy: Datuk Yong Khoon Seng

    Datuk Seri Liow Tiong Lai
    Deputy: Datuk Rosnah Rashid Shilin

    Youth and Sports
    Datuk Ahmad Shabery Cheek
    Deputies: Datuk Razali Ibrahim, Wee Jeck Seng

    Human Resources
    Datuk Dr S. Subramaniam
    Deputy: Datuk Maznah Mazlan

    Domestic Trade and Consumer Affairs
    Datuk Seri Ismail Sabri
    Deputy: Datuk Tan Lian Hoe

    Housing and Local Government
    Datuk Kong Cho Ha
    Deputy: Lajim Ukin

    Women, Family and Community Development
    Datuk Seri Shahrizat Abdul Jalil
    Deputy: Datin Paduka Chew Mei Fun

    Foreign Affairs
    Datuk Anifah Aman
    Deputies: Datuk Lee Chee Leong, Senator A. Kohilan Pillai

    Federal Territories
    Datuk Raja Nong Chik Zainal Abidin
    Deputy: Datuk M. Saravanan

    From The Star Online


    At The Cross - Hillsong

    Easter is around the corner.

    Wednesday, April 8, 2009

    None But Jesus - Christy Nockels

    I like this version of None But Jesus by Christy Nockels.

    Malaysia Tri-Election Results

    Pakatan keeps 2 'bukits', BN wins Btg Ai

    *Images from MalaysiaKini

    Pakatan scores higher in 2 Bukits, BN keeps Batang Ai

    *Images from Malaysian Insider

    BN takes Batang Ai and Pakatan retains Bukit Selambau, Bukit Gantang

    PETALING JAYA: It is status quo for Barisan Nasional and Pakatan Rakyat after the keenly contested tri-elections.

    Barisan retained the Batang Ai state seat, which it won in the 2006 state elections, while Pakatan coalition members PAS and PKR regained the Bukit Gantang parliamentary seat and Bukit Selambau state seat respectively, which they won in the 2008 general election.

    Tuesday, April 7, 2009

    Dale Carnegie: Taking Chances

    “The man who goes the farthest is generally the one who is willing to do and dare. The sure-thing boat never gets from shore.”
    - Dale Carnegie

    In life you must be willing to take chances in order to achieve your goals. When taking chances, do so with conviction. Belief in yourself is a prerequisite to the leadership of others. People follow those they've come to respect. Here are some tips as to how to develop the skills of a leader:
    • Be assertive when speaking with others, not aggressive
    • Ask questions instead of giving direct orders
    • Control the situations in your life instead of letting them control you
    • Speak up on behalf of your ideas before someone else willingly does so for you

    Dale Carnegie training website

    Monday, April 6, 2009

    The Straits Times: Woman Dies After Eating Rojak

    Be careful with cleanliness wherever you eat, even at a popular stall.

    Woman in coma dies
    A CANTEEN assistant who had been on life support after eating Rojak in a Geylang Serai market stall, died on Monday morning.

    Madam Hamidah Samijo, 57, came down with severe food poisoning after a meal at the Rojak Geylang Serai stall last Friday.

    She went into a coma, making her the worst hit among the more than 100 people who sought treatment at six major hospitals after eating at the stall. She died at 6.50 am at the Changi General Hospital on Monday.
    Rojak Geylang Serai, Stall No. 302, has been around for more than 20 years, and often has long queues snaking from it.

    Click here to read report.

    Guardian: Don't Fart While Taking A Penalty

    Footballer given yellow card 'for breaking wind' during penalty shot
    Referee books Chorlton Villa player for distracting rival with 'ungentlemanly conduct' at key moment in match

    The drive to bring good manners back to football has reached new heights after a referee issued a yellow card to a player for "breaking wind" as a penalty was being taken.

    The official deemed the act "ungentlemanly conduct" and booked the player responsible. However Chorlton Villa, who conceded a goal on the second take, went on to win the match 6-4 against local rivals International Manchester FC at Turn Moss in Stretford, Manchester, last Sunday....

    Click here to read report.

    Friday, April 3, 2009

    Malaysia Prime Ministers

    Malaysia's Prime Ministers: R A H M A N. So what comes after N, back to R?

    Tunku Abdul Rahman Putra Al – Haj

    1st Prime Minister

    Father of Independence

    1957 – 1971

    Tun Abdul Razak b. Hussein

    2nd Prime Minister

    Father of Development

    1971 – 1976

    Tun Hussein b. Onn

    3rd Prime Minister
    Father of Unity
    1976 – 1981

    Tun Dr. Mahathir Mohamad

    4th Prime Minister
    Father of Modernisation
    1981 – 2003

    Dato' Seri Abdullah Ahmad Badawi

    5th Prime Minister
    2003 – 2009

    Dato’ Sri Mohd Najib bin Tun Abdul Razak

    6th Prime Minister

    2009 – current

    Refer to

    Malaysian 6th Prime Minister Najib Abdul Razak

    Najib takes oath as PM
    From MalaysiaKini

    Najib Abdul Razak today officially became Malaysia's sixth prime minister this morning.

    Dressed in black baju Melayu, he read his declaration of taking office and oath of secrecy before King Tuanku Mizan Zainal Abidin at 10.10am.

    "I, Najib Razak, who has been chosen to hold the post of prime minister, swear that I will carry out the responsibilities which I have been entrusted with to the best of my ability," the 55-year-old leader said in front of the king.

    "I will be true to Malaysia and will defend and uphold the constitution."

    The solemn ceremony was witnessed by Court of Appeal president Alauddin Mohd Sheriff. Chief Justice Zaki Azmi could not be present as he is overseas performing his 'umrah' (minor pilgrimage).

    Also present were outgoing premier Abdullah Ahmad Badawi and his wife, Jeanne.

    Read report on The Star Online Najib sworn in as Prime Minister

    Sequence of events:
    09.30am: Ministers and officials are gathering at Istana Negara. Former Prime Minister Tun Dr Mahathir Mohamad also arrives at the Palace.

    09.45am: Abdullah and Najib arrive at Istana Negara.

    09.55am: King arrives for swearing in ceremony.

    10.10am: Datuk Seri Najib Tun Razak sworn in as Prime Minister in front of Yang diPertuan Agung Tuanku Mizan Zainal Abidin at Istana Negara. The swearing in ceremony was witnessed by the two previous Prime Ministers, Datuk Seri Abdullah Ahmad Badawi, and Tun Dr Mahathir Mohamad.

    10.23am: Abdullah conferred the Darjah Seri Maharaja Mangku Negara which carries the title Tun.

    10.25am: Abdullah’s wife Jeanne conferred the Darjah Seri Setia Mahkota Negara, which also carries the title Tun.

    10.27am: Swearing in ceremony of Najib as PM ends.