irbm electronic services

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www.hasil.gov.my e-Bayaran e-Bayaran STAMPS STAMPS Together We Develop The Nation 1-300-88-3010 LEMBAGA HASIL DALAM NEGERI MALAYSIA e-Filing e-Filing Tax Agent e-Filing (TAeF) e-Daftar e-Daftar LHDNM Electronic Services e e Tax At Your Fingertips : Go Tax At Your Fingertips : Go LHDNM Electronic Services STD Calculator STD Calculator Tax Agent e-Filing (TAeF) LHDNM-R/014/09

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Page 1: IRBM Electronic Services

www.hasil.gov.my

e-Bayaran e-Bayaran

STAMPS STAMPS

Bersama Membangun Negara1-300-88-3010

LEMBAGA HASIL DALAM NEGERI MALAYSIA

e-Filing e-Filing

e-Filing Ejen Cukai(TAeF)

e-Filing Ejen Cukai(TAeF)

Kalkulator PCB Kalkulator PCB

e-Daftar e-Daftar

Perkhidmatan Elektronik LHDNM

Cukai Di Hujung Jari Anda : Jom Cukai Di Hujung Jari Anda : Jom ee www.hasil.gov.my

e-Bayarane-Bayaran

STAMPSSTAMPS

Together We Develop The Nation1-300-88-3010

LEMBAGA HASIL DALAM NEGERI MALAYSIA

e-Filinge-Filing

Tax Agent e-Filing(TAeF)

e-Daftare-Daftar

LHDNM Electronic Services

eeTax At Your Fingertips : Go Tax At Your Fingertips : Go

Perkhidmatan Elektronik LHDNM LHDNM Electronic Services

STD CalculatorSTD Calculator

Tax Agent e-Filing(TAeF)

LHDNM-R/014/09

LHDNM-R/014/09

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www.hasil.gov.myBersama Membangun Negara

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Pengemukaan Borang Cukai Pendapatan Oleh Ejen Cukai Step 2 Login e-Hasil website Activate the TAF using the PIN No. Register the System Administrator

A TAF having more than one branch can register as an user of TAeFseparately provided each branch has a different set of Tax Agent and System Administrator

Langkah 2 Login laman web e-Hasil Aktifkan FEC menggunakan Nombor PIN Daftarkan Pentadbir Sistem

FEC yang mempunyai lebih daripada satu cawangan boleh mendaftar sebagai pengguna TAeF secara berasingan dengan syarat setiap cawangan mempunyai Pentadbir Sistem dan EC yang berbeza

Langkah 3Daftar EC yang telah diluluskan di bawah Seksyen 153 ACP 1967

Step 3Register the Tax Agent licensed under Section 153 of the Income Tax Act 1967

Register the staff (if necessary) who prepares the Income Tax Return Form. Upon registration, the system would enable the staff to prepare and submit the return form on behalf of the tax agent. Tax Agents need to prepare internal procedures if the staff’s function is restricted to the preparation of return forms onlyRegister the supervisor (if necessary) who prepares and verifies return forms preparedby the staff under their supervision. Upon registration, the system would enable the supervisor to prepare, verify and submit the return form on behalf of the tax agent. Tax Agents need to prepare internal procedures if the supervisor’s function is restrictedto the preparation and verification of return forms only

Daftarkan Sijil Digital bagi EC untuk menandatangani borang pembayar cukai secara digital

Daftar pekerja (jika perlu) untuk menyediakan BNCP (sistem akan membolehkan pekerja menyediakan dan menghantar BNCP bagi pihak EC). EC perlu menyediakan prosedurdalaman jika fungsi penyelia dihadkan kepada menyedia dan menyemak BNCP sahaja

Daftar penyelia (jika perlu) untuk menyedia, menyemak BNCP oleh pekerja di bawah seliaannya. Apabila pendaftaran penyelia dibuat, sistem akan membolehkan penyeliamenyediakan, menyemak dan menghantar BNCP bagi pihak EC. EC perlu menyediakan prosedur dalaman jika fungsi penyelia dihadkan kepada menyedia dan menyemak BNCP sahaja

Register the Digital Certificate for the Tax Agent who would digitally sign the taxpayer’s form

TAeFTAeF

Filing Income Tax Form By Tax Agent

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

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Taksiran dan Bayaran Duti Setem

Duti Setem dikenakan ke atas pelbagai surat cara/dokumen seperti yang dinyatakandalam Akta Setem 1949, untuk mengesahkan surat cara/dokumen supaya sah di sisi undang-undang

STAMPS ialah Sistem Taksiran dan Pembayaran Duti Setem secara elektronik melalui internet. Kaedah ini akan menggantikan sistem manual di LHDNM yang menggunakan Mesin Franking dan Setem Hasil. Mesin Franking dan Setem Hasil akan digantikan dengan cetakan resit/sijil setem yang dijana oleh STAMPS

IndividuSyarikatEjen (Peguam, ejen Hartanah dan sebagainya)

Talian InternetDokumen yang telah diimbas (jika perlu)

LLL

LL

Stamp Duty is charge for various instruments/documents as stated in Stamp Act 1949. It certifies the validity of the instruments/documents for legal purposes

STAMPS is an Electronic Stamp Duty Assesment and Payment System via internet. This method will replace the manual system in LHDNM’s counter which useFranking Machine and Revenue Stamp. Franking Machine and Revenue Stamp will be replaced by receipt/stamp certificate which generate by STAMPS

IndividualCompanyAgent (Lawyer, Real-properties Agent, etc)

Internet accessScanned supporting documents (if applicable)

LLL

LL

Assessment and Payment System of Stamp Duty

Apa itu Duti Setem ?

Apa itu STAMPS ?

Siapa yang boleh menggunakan STAMPS ?

Apa keperluan STAMPS ?

What is Stamp Duty ?

What is STAMPS ?

Who is required to use STAMPS ?

What are the STAMPS requirements ?

STAMPSST

AMPS

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

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Taksiran dan Bayaran Duti Setem Stamp Duty Assessment and Payment System

Anda perlu mengisi borang permohonan duti setem secara online dengan lengkap. Jika perlu, anda hendaklah muat naik dokumen/surat cara yang telah diimbas. Taksiran akan dibuat dan notis taksiran akan dikeluarkan oleh STAMPS. Bayaranboleh dibuat secara online atau di kaunter bayaran atau Pusat Khidmat Hasil selepas notis taksiran duti setem dikeluarkan. Resit atau sijil Setem bagi taksiran Duti Setem akan dikeluarkan selepas pengesahan bayaran diterima

Pindah Milik HartanahPindah Milik Saham

Pindah Milik PerniagaanSewa/Pajakan

Sekuriti

Jualan Anuiti

Penyeteman AmRelif Seksyen 15/15A

Bayaran Duti KompaunReplika

Bayaran Balik

Rayuan

L

L

L

LL

L

LL L L

LL

You need to fill in and complete the required information. You need to upload thescanned copy of the instruments/documents if applicable. An assesment will beraised and a notice of assessment will be generated by STAMPS. Paymentcan be made online or at the payment counter or at Hasil Service Centre afternotice of assessment is issued. Receipt or stamp certificate for Stamp Duty assessment will be issued when payment been confirmed and received by LHDNM

Real Properties Transfer Share Transfer

Business Transfer Rental/Lease

Security

Selling of Annuity

General Stamping Section 15/15A relief

Compound Dutypayment

Replica

Repayment

Appeal

L

L

L

LL

L

LLLL

LL

Bagaimana mengisi borang secara online ?

Apa dokumen/surat cara yang dikenakan duti setem ?

How to fill in online ?

What are the instruments/documents subject to Stamp Duty ?

STAMPS

STAMPS

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

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RHB bank

Bayaran Cukai korporat & PCB www.maybank2e.com.my

Bayaran Cukai korporat danBayaran Potongan Cukai Berjadual (PCB) www.citibank.com.my

EON Bankwww.eonbank.com.my

P/C P/C

(Pembayar cukai)

Alliance Bank www.alliancebank.com.my

Citibank

Mesin JuruwangAutomatik

19 Corporate Tax Payment19

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