MINIT MESYUARAT MAJLIS DIALOG OPERASI BIL. 1/2007

ANTARALEMBAGA HASIL DALAM NEGERI MALAYSIA

DANPERSATUAN AKAUNTAN BERTAULIAH

JABATAN PENGURUSAN HASILLEMBAGA HASIL DALAM NEGERI MALAYSIA

4 APRIL 2007

Minit Mesyuarat Majlis Dialog Operasi Bil. 1/2007

Tarikh : 4 April 2007 (Rabu)Tempat : Bilik Gerakan, Tingkat 16, Blok 9

Masa : 9.00 pagi

Senarai Kehadiran:

Pengarah Jabatan TeknikalPn. Halijah Bt. Bulat15

Pengarah Jabatan Pemprosesan En. Mohammed Noor Bin Ahmad14

Pengarah Jabatan Keutuhan danIntegriti

Cik Marina Bt. Aziz13

Pengarah Cawangan PungutanCik Ramlot Bt. Keli12

Pengarah Bhg. Pungutan,Jabatan Pengurusan Hasil

En. Azhar Bin Husin11

Pengarah Bhg. Operasi,Jabatan Pengurusan Hasil

Cik Puteh Mariah Bt.Harun10

Pengarah Cawangan Jalan Duta, Kuala Lumpur

En. Kamaruzzaman Bin Hj. Ab.Salleh

9

Pengarah Jabatan Undang-UndangPn. Salmah Bt. Kassim8

Pengarah Negeri SelangorEn. Wan Abd. Jamil Bin Wan Abd.Rashid

7

Pengarah Jabatan Pengurusan HasilEn. Sait @ Mohammad Sait BinAhmad

6

Pengarah Jabatan PematuhanEn. Mohd. Idris Bin Mamat5

Pengarah Cawangan Cukai Korporatdan Petroleum

En. Mahmood Bin Daud4

Pengarah Jabatan Teknologi MaklumatEn. Mohd. Azmi Bin Wan Abd.Rahman

3

Pengarah Wilayah Persekutuan Kuala Lumpur

Pn. Ng Oi Leng2

Timbalan Ketua Pengarah (Operasi)(Pengerusi)

Dr. Mohd. Shukor Bin Hj. Mahfar1

MATAEn. Rosalie Bin Md. Usop35

MATAEn. Danial Bin Badderon34

MICPAPn. Melissa Yeoh33

MICPAEn. Ong Lay Seong32

MICPAEn. Poon Yew Hoe31

MICPAEn. Beh Tok Koay30

Setiausaha MIAPn. Noor Azlin Bt. Abu Bakar29

Setiausaha MIACik Cheong Li Wei28

MIACik Pauline Tam Poh Lin27

MIAEn. Sam Soh Siong Hoon26

MIAEn. Peter Lim Thiam Kee25

MITPn. Mariah Tasbi Bt. Abd. Wahid24

MITEn. Lim Kah Fan23

MITEn. Harpal Singh Dhillon22

MIT/MIADr. Veerinderjeet Singh21

Ketua Penolong PengarahBhg. Operasi Jabatan Pengurusan Hasil

Pn. Bidari Bt. Ahmad Sapawi20

Ketua Penolong Pengarah Jabatan Siasatan

Pn. Cheong Peck Lian19

Pengarah Bhg. Kajian Semula DasarJabatan Penyelidikan danPembangunan

En. Marsidi Bin Zelika18

Pengarah Cawangan TidakBermastautin

En. Zulkiflee Bin Md. Tahir17

Pengarah Pusat Khidmat Pelanggan Pn. Salamatunnajan Bt. Besah @Sitam

16

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Penolong Pengarah Bhg. OperasiJabatan Pengurusan Hasil

Cik Saw Guat Eim2

Ketua Penolong PengarahBhg. OperasiJabatan Pengurusan Hasil

En. Md. Seniman Bin Selamat1

Urusetia:

Sekretariat MACSEn. Mohd. Salimi Bin Ahamad45

MACSTn. Hj. Ab. Rahim Bin Abdullah44

MACSEn. Tan Beong Chu43

MACSEn. Lau Haw Chong42

Sekretariat MAICSAEn. Meor Bin Nasmi 41

MAICSACik Kulwant Kaur40

MAICSAEn. Tang Kok Kee39

MAICSAEn. Zainal Bin Abidin Pit38

Sekretariat MATAPn. Haslinda Bt. Azman37

MATAPn. Salmizah Bt. Mokhtar36

Ketua Penolong PengarahBhg. PungutanJabatan Pengurusan Hasil

Pn. Lim Fang Lan3

Ketua Penolong PengarahBhg. PungutanJabatan Pengurusan Hasil

Pn. Umi Kalsom Bt. Harun2

Ketua Penolong PengarahBhg. OperasiJabatan Pengurusan Hasil

Cik Norhayati Bt. Mat Kassim1

Tidak Hadir Dengan Maaf:

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1. Pendahuluan

1.1 Tuan Pengerusi mengalu-alukan kehadiran wakil-wakil dari MIT, MIA,MICPA, MATA, MAICSA dan MACS ke majlis dialog ini. Beliaumemperkenalkan pegawai-pegawai dari LHDNM yang hadir dalammesyuarat. Seterusnya wakil-wakil persatuan memperkenalkan dirimasing-masing.

1.2 Tuan Pengerusi seterusnya menjemput wakil rakan dialog untukmembentangkan isu-isu yang ingin dibincangkan.

2. Isu-isu Asal daripada MIT / MIA / MICPA

2.1 Processing of Dividend Vouchers in a Section 110 Refund Case (refer to Minutes of Operations Dialogue held on 10 April 2006)

Taxpayers are required to submit the original dividend vouchers to theProcessing Centre where there is a repayment arising from Section 110credits. Members have reported that taxpayers are required to resubmitthe original dividend vouchers again to the Cawangan Syarikat when adesk audit is carried out. The LHDNM responded in the previousdialogue that the resubmission occurred due to requests to expedite therepayment.

However, members have informed that the resubmission continues tooccur even in cases where there has been no request to expedite.

This has also occurred for individuals where the Assessment Branch stillrequests for the duplicate of the tax return, Form HK-3 and the dividendvouchers when processing the repayment.

The Institutes would like to highlight that the resubmission of taxreturns, dividend vouchers, etc only causes further delay inprocessing the refund as the supporting documents requested forhave been verified by the Processing Centre.

Alternatively, we would propose that only the original tax return besubmitted to the Processing Centre whilst all the supportingdocuments (together with a duplicate copy of the tax return) beforwarded to the Cawangan Syarikat/Assessment Branch. This,however, would not be an efficient process.

JAWAPAN:

Perkara ini berlaku sekiranya kes diaudit untuk mengesahkan kesahihanbaucar dividen atau di mana borang nyata, Helaian Kerja HK-3 danbaucar dividen yang dikemukakan adalah tidak lengkap, tidak teraturatau tidak seragam dengan amaun yang dilaporkan di dalam borang.

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Untuk mempercepatkan proses pembayaran balik seksyen 110, LHDNMberharap pembayar cukai dan ejen cukai memberikan kerjasamadengan:-

(i) mengemukakan borang nyata yang lengkap dan betul (rujukLampiran A untuk Senarai Kesilapan-kesilapan Biasa DalamPengisian Borang B / BE) ;

(ii) menyenaraikan dividen yang diterima dalam Helaian Kerja HK-3mengikut tarikh bayaran pada baucar;

(iii) mengemukakan baucar dividen asal dan bukannya salinan fotostat;

(iv) mengemukakan baucar dividen asal untuk tahun semasa (tidaktermasuk baucar dividen yang dikecualikan cukai) ;

(v) menandakan Status Cukai di belakang sampul sekiranya dihantarmelalui pos biasa, poslaju, pos berdaftar atau syarikat kurier;

(vi) mengasing dan menyenaraikan kes-kes pembayaran balik (seksyen110) serta menyatakan status cukainya di atas kelompok tersebutsekiranya dihantar secara berkelompok oleh ejen cukai;

(v) menyerahkan semua kes pembayaran balik seksyen 110 di KaunterKhas No. 16, Tingkat 12, Pusat Pemprosesan Pandan Indah; dan

(vii) menghantar Helaian Kerja HK-3 dan baucar dividen asal bersamadengan pengesahan penerimaan borang secara e-filing olehLHDNM ke Pusat Pemprosesan atau cawangan LHDNM yangterdekat sekiranya borang nyata dikemukakan melalui e-filing.

2.2 Assignment of Tax Officers(refer to Minutes of Operations Dialogue held on 10 April 2006)

Members continue to inform that there are still desk audit cases whichinvolve repayment or revised tax computations where no officers havebeen assigned or if one is assigned, no indication of when the case willbe finalised. In the previous operations dialogue held on 10 April 2006, itwas stated that audit cases are required to be finalised within 3 months.

The Institutes urge the LHDNM to expedite the finalisation of thesecases, especially those that involve repayment cases.

JAWAPAN:

Perenggan 7.6.9 dalam Rangka Kerja Audit Cukai menetapkan bahawakes audit cukai perlu diselesaikan dalam tempoh tiga (3) bulan daripermulaan audit.

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2.3 Delay in Issuance of Receipt for Withholding Tax Payment(refer to Minutes of Operations Dialogue held on 10 April 2006)

The Institutes continue to receive feedback from its members thatwithholding tax receipts are still issued on a date later than the actualdate of payment for payments made by post. It is noted that theLHDNM has acknowledged in the operations dialogue of 10 April 2006that such incidents occur due to the voluminous documents received viapost. Any penalty imposed would be based on the date of receipt of thepayment and not the receipt date.

Notwithstanding this, the Institutes urge the LHDNM to look intothis matter as unnecessary time and costs are incurred by thetaxpayer to resolve the discrepancy that occurs.

JAWAPAN:

Merujuk kepada Perkara 3.1 dalam Minit Mesyuarat Majlis DialogOperasi Bil. 1/2006 yang bertarikh 10 April 2006, ejen cukai bolehmengemukakan maklumat kes yang terlibat sekiranya masih terdapatpembayar cukai yang dikenakan kenaikan cukai kerana kelewatan dalammeresitkan bayaran.

2.4 Appeal Procedure

According to the Minutes of the Operations Dialogue held on 16February 2005, the LHDNM has stated that an appeal made via a letter(in place of a formal appeal or Form Q) can be submitted within 30 daysfrom the notice of assessment. However, the validity of the appeal isbeing questione