SUPPLEMENTARY INSTRUCTION 1. Calculations and workings should be made to the nearest RM. 2. All apportionments should be made to the nearest whole month. 3. All workings should be shown. TAX RATES AND ALLOWANCES Capital allowances SUPPLEMENTARY INSTRUCTION 1. Calculations and workings should be made to the nearest RM. 2. All apportionments should be made to the nearest whole month. 3. All workings should be shown. TAX RATES AND ALLOWANCES Capital allowances