If you need further details on declaring Benefit in Kind (BIK) for PCB Computation, especially on how to compute the value of BIK, kindly refer to the page below:
(Employer –> Employer (Payroll) – Data Specification –> Specification for MTD Calculation Using Computerised Calculation for 2019)
–> Page 17 and Page 18
Please refer to Public Ruling for detail explanation of BIK and VOLA respectively.
(Legislation –> Public Ruling)
Benefits in Kind –> Public Ruling No 3/2013 and Public Ruling 3/2017
VOLA (Value of Living Accomodation) –> Public Ruling No 3/2005 and Public Ruling 3/2017