form inland revenue board of malaysia tf … · [declare amount in ringgit malaysia currency (rm)]...

13
TF 2016 1 2 F BAHAGIAN A: A1 A2 A3 A5 E MAKLUMAT PERTUBUHAN <>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>? <? A4 ! ! <>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>? CP 2D - Pin. 2016 1 INLAND REVENUE BOARD OF MALAYSIA RETURN FORM OF AN ASSOCIATION UNDER SECTION 77 INCOME TAX ACT 1967 This form is prescribed under section 152 of the Income Tax Act 1967 Form YEAR OF ASSESSMENT Name of Association Income Tax No. Status of Tax ( from page 8 ) (Indicate ‘X’ in the relevant box) Tax repayable (item D6) Tax paid in excess (item E4) There is balance of tax payable (item D5/E3 whichever is relevant) Not taxable / Nil balance (if D5/D6/E3/E4 = ‘0’) PART A: PARTICULARS OF ASSOCIATION Association is Resident in Malaysia 1 = Yes (Fill in Part B) 2 = No (Fill In Part C) Country where Management and Control of Its Affairs are Exercised (Use Country Code) Tax Exemption Approval Tax Exemption Approval No. (if any) A9 % <>? Percentage of Expenses Incurred on Association's Activities Employer's No. For Office Use Date received (3) Date received (1) Date received (2) A11b <>>>>>>>>>>>>>>>>>>>>>>? Website / Blog Address (Complete if item A11a=1) <>>>>>>>>>>>? Goods & Services Tax Registration No. (Complete if item A12a =1) A12b A12a Claim Input Tax from the Royal Malaysian Customs Department ! 1 = Yes 2 = No 1 = Yes 2 = No A6 A7 <>>>>>>? Registration Certificate No. (if any) Date Established A8 ! Type of Association 1 = Institution 3 = Religious Institution/Organization 5 = Club 7 = Management 2 = Association 4 = Trade Association Corporation 6 = Fund 8 = Others - - <>>>>>>? Day Month Year A10 Record-keeping ! 1 = Yes 2 = No ! A11a Carry on e-Commerce 1 = Yes 2 = No

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Page 1: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

TF

2016

1

2 F

BAHAGIAN A: A1 A2

A3

A5

E

MAKLUMAT PERTUBUHAN

<>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>?

<? A4 !

!

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<>>>>>>>>?

CP 2D - Pin. 2016

1

INLAND REVENUE BOARD OF MALAYSIA

RETURN FORM OF AN ASSOCIATION

UNDER SECTION 77 INCOME TAX ACT 1967 This form is prescribed under section 152 of the Income Tax Act 1967

Form

YEAR OF ASSESSMENT

Name of Association

Income Tax No.

Status of Tax ( f rom page 8 ) ( Ind icate ‘X ’ in the re levant box)

Tax repayable (item D6)

Tax paid in excess (item E4)

There is balance of tax payable (item D5/E3 whichever is relevant)

Not taxable / Nil balance (if D5/D6/E3/E4 = ‘0’)

PART A: PARTICULARS OF ASSOCIATION

Association is Resident in Malaysia

1 = Yes (Fil l in Part B)

2 = No (Fill In Part C)

Country where Management and Control of Its Affairs are Exercised

(Use Country

Code)

Tax Exemption Approval

Tax Exemption Approval No.

(if any)

A9 %

<>?

Percentage of Expenses Incurred on Association's Activities

Employer's No.

For Office Use

Date received (3)

Date received (1)

Date received (2)

A11b <>>>>>>>>>>>>>>>>>>>>>>?

Website / Blog Address (Complete if item A11a=1)

<>>>>>>>>>>>?

Goods & Services Tax Registration No. (Complete if item A12a =1) A12b A12a

Claim Input Tax from the Royal Malaysian Customs Department !

1 = Yes

2 = No

1 = Yes

2 = No

A6 A7 <>>>>>>?

Registration Certificate No. (if any)

Date Established

A8 !

Type of Association

1 = Institution 3 = Religious Institution/Organization 5 = Club 7 = Management

2 = Association 4 = Trade Association Corporation 6 = Fund 8 = Others

- - <>>>>>>?

Day Month Year

A10 Record-keeping !

1 = Yes

2 = No

!

A11a Carry on e-Commerce

1 = Yes

2 = No

Page 2: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

2

<>>>>>>>>?

A16

Postcode

State

Town

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

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Town Postcode

A14

State

A15

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

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<>>>>>>>>>>>>>>>>>>>>>>?

!

<>>>>>>>>>>>>>>>>>>>>>>?

A13

Postcode

State

Town

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>? <>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Name Income Tax No.

Correspondence Address of Association

Registered Address

Address Where Association's Records are Maintained 1 = If maintained at address as per A13 2 = If maintained at address as per A14 3 = If maintained at an address other than A13 and A14

Other Address (if A15 = 3)

Page 3: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

*Delete wichever is not relevant

3

<>>>>>>>>? Name

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A17d Income Tax No.

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A17e Telephone No.

<>>>>>>>>>>>? -

<>>>>>>>>>>>? -

<>>>>>>>>>>>? -

A17b

<>>>>>>>>>>?

<>>>>>>>>>>?

<>>>>>>>>>>?

<>>>>>>>>>>?

<>>>>>>>>>>?

<>>>>>>>>>>?

A17c Pasport No.

A17

A17a Name

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<>>>>>>>>>>>>>>>>>>>>>>>>>>?

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<>>>>>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>>>>>?

Income Tax No.

Particulars of Association's Controlling Members

Manager / President *

Secretary

Treasurer

Manager / President *

Secretary

Treasurer

Identification No.

Manager / President *

Secretary

Treasurer

Type of File: SG/OG/C

Type of File: SG/OG/C

Type of File: SG/OG/C

A18

A18a

A18b

Name of Bank

Bank Account No.

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Particulars of Association's Bank Account **

** Note: Enter the Name of Bank and Bank Account No. for the purposes of electronic refund of income tax

Page 4: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

B1

B2

B3

Income Tax No. Amount (RM)

B4

B5

B6

B7

B8

B9

B10

B11

B12

B13

D

D

D

B7

B8

B9

B10

B11

B12

B13

TOTAL (B7 - B8)

4

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B14

B15

B16

B17

B14

B15

B16

B17

AGGREGATE INCOME (B9 + B15)

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Note : Fill in Part B if the Association is RESIDENT in Malaysia (If A1 = 1)

[Declare amount in Ringgit Malaysia currency (RM)]

PART B: STATUTORY INCOME, TOTAL INCOME AND TOTAL TAX CHARGEABLE

Statutory Business Income Business Code Amount (RM)

Business 1

Business 2

Business 3 + 4 and so forth (if any)

Statutory Partnership Income

Partnership 1

Partnership 2

Partnership 3 + 4 and so forth (if any)

Aggregate statutory income from businesses (B1 t o B6)

LESS: Business losses brought forward (Restricted to amount in B7)

Statutory Income from Other Sources

Interest and discounts

Rents, royalties and premiums

Annuities and other periodical payments

Other gains or profits

Additions pursuant to paragraph 43(1)(c)

Aggregate statutory income from other sources (B10 to B14)

LESS: Current year bus ines s losses (Restricted to amount in B16)

Page 5: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

LESS : Other expenditure

B19

B20

B21

B25

B26

B28

B30

B29

B31

TOTAL (B18 B19)

LESS : Donations and Gifts

5

B19

B20

B24

B26

B28

B30

B29

B31

TOTAL (B20 B28)

(Enter if value is negative)

(Enter if value is negative)

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B27 B27 <>_>>_>>_>>? , , ,

TAXABLE PIONEER INCOME

TOTAL INCOME / CHARGEABLE INCOME (B29 + B30)

B21

B25

B21A

B22

B23

Restricted to 7% of B16

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B18 B18 TOTAL (B16 - B17) <>_>>_>>_>>? , , ,

B32a

B32b

B32

B33

Tax on the first

Tax on the balance

TOTAL TAX CHARGEABLE (B32a + B32b) B33

At Rate (%)

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Qualifying prospecting expenditure Schedule 4 and paragraph 44(1)(b)

Gift of money to the Government, State Government, local authorities

Gift of money to approved institutions and organizations

Gift of money or cost of contribution in kind for any approved project of national interest approved by the Minister of Finance

Gift of money or cost of contribution in kind for any approved sports activity or sports body

Gift of artefacts, manuscripts or paintings to the Government / State Government

Gift of money for the provision of library facilities or to libraries

Gift of paintings to the National Art Gallery or any state art gallery

Total donations and gifts (B21 to B27)

Zakat perniagaan (Restricted to 2.5% of amount in B16)

COMPUTATION OF TAX CHARGEABLE (Refer to the tax rates schedule provided)

Page 6: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

C1

C2

C3

C4

C5

C6

C7

C8

C9

C10

C11

C12

C13

C14

C15

C16

C17

D

D

D

C7

C8

C9

C10

C11

C12

C13

C14

C15

C16

C17

TOTAL (C7 - C8)

AGGREGATE INCOME (C9 + C15)

6

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<>>>>>>>>? Name Income Tax No.

Note: Fill in Part C if the Association is NOT RESIDENT in Malaysia (If A1 = 2)

[Declare amount in Ringgit Malaysia currency (RM)]

PART C: STATUTORY INCOME, TOTAL INCOME AND TOTAL TAX CHARGEABLE

Statutory Business Income Business Code Amount (RM)

Business 1

Business 2

Business 3 + 4 and so forth (if any)

Income Tax No. Statutory Partnership Income Amount (RM)

Partnership 1

Partnership 2

Partnership 3 + 4 and so forth (if any)

LESS: Business losses brought forward (Restricted to amount in C7)

Aggregate statutory income from businesses (C1 to C6)

Statutory Income from Other Sources

Rents and premiums

Annuities and other periodical payments

Other gains or profits

Additions pursuant to paragraph 43(1)(c)

Discounts

Aggregate statutory income from other sources (C10 to C15)

LESS: Current year business losses (Restricted to amount in C16)

Page 7: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

LESS: Donations and Gifts

C21

C24

C25

C27

C28

C32a

C32b

C32c

C26

C32

C32d

C33

Total donations and gifts (C21 to C27)

Other income (please specify )

TOTAL INCOME / CHARGEABLE INCOME (C31 to C32d)

C21

C24

C25

C26

C27

C28

C32a

C32b

C32d

C33

7

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C32c <>_>>_>>_>>? , , ,

C29

C30

C31

TOTAL (C20 C28) (Enter '0' if value is negative)

TAXABLE PIONEER INCOME

TOTAL (C29 + C30)

C29

C30

C31

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C21A

C22

C23

Restricted to 7% of C16

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C18 C18 TOTAL (C16 - C17)

C19

C20 C20

C19

LESS : Other expenditure

TOTAL (C18 C19) (Enter if value is negative)

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Qualifying prospecting expenditure - Schedule 4 and paragraph 44(1)(b)

Gift of money to the Government, State Government, local authorities

Gift of money approved institutions and organizations

Gift of money or cost of contribution in kind for any approved sports activity or sports body

Gift of money or cost of contribution in kind for any approved project of national interest approved by the Minister of Finance

Gift of artifacts, manuscripts or paintings to the Government / State Government

Gift of money for the provision of library facilities or to libraries

Gift of paintings to the National Art Gallery or any state art gallery

Zakat perniagaan (Restricted to 2.5% of amount in C16)

Gross income subject to tax at other rates

Interest

Royalties

Special classes of income under section 4A

Page 8: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

8

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C34a

C34 COMPUTATION OF TAX CHARGEABLE

Division of chargeable income according to the rate applicable

TOTAL TAX CHARGEABLE (C34a to C34g)

Gross income subject to tax at other rates

Chargeable Income Rate (%) Tax Chargeable

28

5

8

10

12

15

C35

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PART D: TAX PAYABLE / REPAYABLE

C34c

C34d

C34e

C34b

C34f

C34g

C35

D1

D2

D3

D4

D5

D6

TOTAL TAX CHARGEABLE (from B33 or C35)

Section 110 tax deduction (others)

Section 132 tax relief

TAX REPAYABLE * [(D2 + D3 + D4) - D1] OR

LESS

D6

D2

D3

D4

D5

D1

Section 133 tax relief

TAX PAYABLE * [D1 - (D2 + D3 + D4)]

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Restricted to D1

E1

E4

E2

E3

Tax payable (from D5)

LESS : Instalments paid

Balance of tax payable * (E1 - E2)

Tax paid in excess * (E2 - E1)

E2

E3

E4

E1

OR

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PART E: STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

* Please enter the tax position (D5 / D6 / E3 / E4 whichever is applicable) under the item Status of Tax on page 1

Page 9: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

<>>>>>>>>? Name Income Tax No.

G1

G2

Type of Income Gross Amount

PART G : INCOME OF PRECEDING YEARS NOT DECLARED Year for Which Paid

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H1

H1a

H1b

H1c Losses carried forward [H1a + H1b]

PART H :

LOSSES

H1a

Balance from current year losses

H1b

H1c

Balance Carried Forward

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H1d Pioneer loss

Amount Absorbed

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H3a

H3

Total Gross Amount Paid

107A

H3b

H3c

H3d

PARTICULAR OF WITHHOLDING TAXES

109

109A

109B

Total Tax Withheld and Remitted to LHDNM

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H2

H2f

Business 1 H2a

H2b

H2c

H2d

CAPITAL ALLOWANCES Allowance Absorbed

Business 2

Business 3 + 4 and so forth (if any)

Partnership 1

Partnership 2

Partnership 3 + 4 and so forth (if any)

Balance Carried Forward

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PART F :

F1

F2 Disposal been declared to LHDNM. (if F1 = 1)

Disposal of asset under the Real Property Gains Tax Act 1976. 1 = Yes 2 = No

PARTICULARS OF BUSINESS INCOME

DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976

1 = Yes 2 = No

Page 10: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

10

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J1

J5

J2

K1

Claim Code Claim Code Amount

J3

J4

TOTAL CLAIMED

Type of Incentive

K2

Amount

Amount Absorbed Balance Carried Forward

J5

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PART H: SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION

PART K: INCENTIVE CLAIM

Schedule 4 Qualifying Expenditure

Increased Exports Allowance for Qualifying Services

L1

L3

L4

L5

L12

L6

L13

INCOME:

L1

L7

L8

L9

L11

L3

L4

L10

TOTAL INCOME (L1 to L12) L13

L5

L12

L7

L8

L9

L11

L10

L6

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PART L : FINANCIAL PARTICULARS OF ASSOCIATION

Seminars / conventions / training

Donations

Publishing

Visitors' / green fees

Annual / Members' Fees

Receipts from non-members

Other businesses

Dividends

Interest and discounts

Other income

Rents, royalties and premiums

L2 L2 , , , Entrance Fees

K2

Page 11: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

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L15

L14

L16

L20

EXPENSES:

L20

L16

L17

L18

L19

L17

L18

L19

L15

L14

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, , ,

, , ,

, , ,

Seminars / conventions / training

Legal & professional fees

Rental / lease

Meetings

Travelling and accommodation

Interest

Salaries and wages

L21A L21A , , , Input tax not claimable from The Royal Malaysian Customs Department

L22 L22 , , , Other expenses

L25

L24 L24

L25

SURPLUS / DEFICIT

L23 L23

Non-allowable expenses

TOTAL EXPENSES (L14 to L22)

(Enter if negative) !

, , ,

<>_>>_>>_>>? , , ,

<>_>>_>>_>>?

Current Assets:

L32

L33

L32

L33

L34

L35

L34

L35

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

, , ,

, , ,

, , ,

, , ,

Stock

Short-term savings

Trade debtors

Sundry debtors

<>_>>_>>_>>?

L28

L30 TOTAL FIXED ASSETS (L26 to L29) L30

L31

L29

L31 Investments

L27

L26

L28

L29

L27

L26

BALANCE SHEET Fixed Assets:

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

, , ,

, , ,

, , ,

, , ,

, , ,

Plant and machinery

Land and buildings

Motor vehicles

Other fixed assets

<>_>>_>>_>>? , , ,

<>_>>_>>_>>? , , ,

L21 L21 , , , Welfare / Charitable expenses

Page 12: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

<>_>>_>>_>>?

!

12

<>>>>>>>>? Name Income Tax No.

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

M2

M6

M4 M4

M3 M3

M1

M2

M1

M5

M6

M5

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

PART M : PARTICULARS OF EXEMPT INCOME

Interest

Business and Partnership

Pioneer income

Other income

Rents

Dividends

<>_>>_>>_>>?

L43

L46

L44

L45

L42

LIABILITIES:

L41

TOTAL LIABILITIES (K41 to K45)

L44

L43

L42

L41

L46

L45

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

L47

L48

L49

L47

L48

L49

(Enter negative)

L50

L51

!

!

!

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>? L50

L51 , , ,

, , ,

, , ,

, , ,

, , ,

Loans and overdrafts

Trade creditors

Long term liabilities

Sundry creditors

Other current liabilities

Current year's surplus / deficit

Transfer to special fund

Current account balance carried forward

Special fund balance

Current account balance brought forward

(Enter negative)

(Enter negative)

, , ,

L38

TOTAL ASSETS (L30 + L31 + L39)

L39

L40

TOTAL CURRENT ASSETS (L32 to L38)

L37

L38

L39

L40

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>? , , ,

, , ,

, , ,

L37 (Enter if negative)

Cash at bank

Other current assets

, , , L36 L36 <>_>>_>>_>>? Cash in hand

Page 13: Form INLAND REVENUE BOARD OF MALAYSIA TF … · [Declare amount in Ringgit Malaysia currency (RM)] ... 109B Total Tax Withheld ... M4 , M4 , M3 , M3 M1 M2 , M1 M5 , M6

a Name of Firm <>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>? b Telephone No. - <>>>>>>>>>>>?

<>>>>>>>>>>>>>?

<>>>>>>>>? Name Income Tax No.

Designation

Signature

Day Month Year

- - Date

I <>>>>>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>?

<>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Identification No. / Passport No. * *Delete whichever is not relevant hereby declare that this return form contains information that is true, correct and complete pertaining to the income tax of this organization as required under the Income Tax Act 1967.

PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM

c No.

Signature

Day Month Year

- - Date <>>>>>>?