use black ink pen & do not fold · 2017. 2. 24. · (ii) (iii) (e) 3. (a) (b) appendix b1 and...

USE BLACK INK PEN & DO NOT FOLD

FORM C & FORM R 2008

BAYARAN POS JELASPOSTAGE PAID

PEJABAT POS BESAR KUALA LUMPUR

MALAYSIA NO. WP0218

URUSAN SERI PADUKA BAGINDA

If Undelivered, Return To: LEMBAGA HASIL DALAM NEGERI MALAYSIA PUSAT PEMPROSESAN KARUNG BERKUNCI 11018 50990 KUALA LUMPUR MALAYSIA

For Further Information:-

• LHDNM Branch

• Hunting Line : 1-300-88-3010

• Main Line – Calls From Overseas : 603-4289-3500

• Website : http://www.hasil.org.my

To

:

FORM C AND FORM R FOR YEAR OF ASSESSMENT 2008

The above has reference.

2. a statement under section 77A of the Income Tax Act (ITA) 1967; an income tax computation pursuant to subsection 77A(3) of ITA 1967; and a notice of assessment under subsection 90(2) of the same Act.

Therefore, you are required to: complete this return form with care, correctly and clearly.

The amount of excess which is a debt due to the Government, shall be payable within the stipulated period. Use the Remittance Slip (CP207) for Form R (enclosed with the FormC) when making payment.

Detach the Remittance Slip (CP207) before you furnish the Form C. The Form C and Form R must be completed, affirmed, duly signed and furnished to LHDNM at the above address within the stipulated period.

Director General of Inland Revenue Lembaga Hasil Dalam Negeri Malaysia

Tax Reference No.

Date

:

:

Company Registration No.

:

compute your tax in accordance with the guidebook which is available at the website of Lembaga Hasil Dalam Negeri Malaysia (LHDNM). Working sheets/appendices (from the guidebook) usedfor computation need not be furnished with this return form but must be kept for a period of seven(7) years after the end of the year in which the return is furnished, for the purpose of examination byLHDNM.

furnish Form C (RK-T) / Form C (RK-S) which is available at the website if the company claims/surrenders loss under the Group Relief provision.

furnish the following appendices which are available at the website if entitled to a tax refund as per item A17 of this return form:

Form C is:

(a) (b)

(c)

(d)

(i) (ii)

(iii)

(e)

3. (a)

(b)

4.

Appendix B1 and original dividend vouchers;

Appendix B2 and relevant documents pertaining to the claim for section 110 tax deduction(others); and

Appendix B3/Appendix B4 (if applicable) and relevant documents relating to the foreign tax deducted in the country of origin.

use the Remittance Slip (CP207) for Form C when paying the balance of tax payable (if any) as per item B3 of this return form.

Form R is a statement under subparagraph 45(1)(a)(ii) Part II in Chapter II of the Finanace Act.

You are required to to complete this return form with care, correctly and clearly in accordance with the explanatory notes available at the website.

LEMBAGA HASIL DALAM NEGERI MALAYSIA

PUSAT PEMPROSESAN ARAS 10-18, MENARA C, PERSIARAN MPAJ JALAN PANDAN UTAMA, PANDAN INDAH KARUNG BERKUNCI 11018 50990 KUALA LUMPUR

CP5ASULIT

Telephone Fax Website

: : : http://www.hasil.org.my

1-300-88-3010 03-42893400

• • •

5. Photocopy of the form and form furnished via fax are not acceptable.

<>>>>>>>>>>>>>>>>>>>>>>>>>>?I Name of company

PART A: TAX PAYABLE

Less:

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

IV ! !

Employer’s no.

Resident in Malaysia (Indicate ‘X’)

V <?Country of residence (Use the Country Code)

VI <>>>>>>>>>>? Company registration no.

Declare in Ringgit Malaysia currency

II Tax reference no. <>>>>>>>>? C

III <>>>>>>>>>>? E

Yes No

Apportionment of Chargeable Income

LEMBAGA HASIL DALAM NEGERI MALAYSIA RETURN FORM OF A COMPANY UNDER

SECTION 77A OF THE INCOME TAX ACT 1967This form is prescribed under section 152 of the Income Tax Act 1967 C

Form CP5 [Pin. 2008]

YEAR OF ASSESSMENT

2008

<_>>_>>_>>_>>?A1 CHARGEABLE INCOME [ from ( C32 + C33 ) ] , , , A1 ,

!!Yes No IX Compliance with Public Rulings (Indicate ‘X’)

X Record-keeping (Indicate ‘X’) !!Yes No

Substantial change in shareholding and subsection 44(5A) applies (Indicate ‘X’)

XII

!1 = Claim 2 = Surrender 3 = Not relevant

Claim / Surrender loss under the Group Relief provision

[If claiming, submit Form C (RK-T); If surrendering, submit Form C (RK-S)]

XI

Rate (%) Income Tax

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

A2

A3

A4

A6

A7

A8 TOTAL INCOME TAX CHARGED (A2 to A7 )

5

8

10

15

20

26

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

A8

A5

A5A

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , , .

.

.

.

.

.

.

.

.

1

PART B: STATUS OF TAX FOR YEAR OF ASSESSMENT 2008

A17 TAX REPAYABLE ( A15 – A8 )

Or

B4 Tax paid in excess Or

A12

B4

A11 Tax deduction under section 110 of Income Tax Act1967 / section 51 of Finance Act 2007 (dividends) <>_>>_>>_>>_>?A11 , , , .

<>_>>_>>_>>_>?A12 Section 110 tax deduction (others) , , , .

<>_>>_>>_>>_>?A13 Section 132 tax relief A13 , , , . <>_>>_>>_>>_>?A14 Section 133 tax relief A14 , , , .

A15 Total Tax Reduction / Deduction / Relief ( A9 to A14 ) A15 <>_>>_>>_>>_>?, , , . <>_>>_>>_>>_>?A16 TAX PAYABLE ( A8 – A15 ) A16 , , , .

A17

<>_>>_>>_>>_>?B1 Tax payable ( from A16 ) , , , B1 . <>_>>_>>_>>_>?B2 Instalment payments made

, , , Less: B2 . B3 Balance of tax payable B3 <>_>>_>>_>>_>?, , , .

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

A10 Section 110B tax deduction <>_>>_>>_>>_>?A10 , , , .

A9 Tax reduction on income derived from exploration and exploitation of petroleum in a Joint Development area <>_>>_>>_>>_>?A9 , , , .

VII

VIII

Opening date of accounts

Closing date of accounts <>>>>>>?

<>>>>>>?

[Submit Form 13 if there is a change in name)

!1 = Yes 2 = No 3 = Not relevant

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

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

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

<>>>?C1

<>>>>>>>>?

Business Code Amount

Business 1

Business 2

Tax Reference No. Statutory Partnership Income Amount

Partnership 1

Partnership 2

Aggregate statutory income from businesses ( C1 to C10 )

D

D

D

Statutory Business Income

Business 3

Business 4

Business 5 + 6 and so forth C5

C4

C3

C2

Partnership 3

Partnership 4

Partnership 5 + 6 and so forth

D

D C10

C9

C8

C7

C6

C11

C12

C13

C14

C15

C16

C17

C18

C19

C20

C21

C22

C23

C24

C25

TOTAL ( C11 - C12 )

Business losses brought forward (Restricted to C11)

Other Statutory Income

Interest and discounts

Rents, royalties and premiums

Other income

Additions pursuant to paragraph 43(1)(c)

Aggregate statutory income from other sources ( C14 to C17 )

AGGREGATE INCOME ( C13 + C18 )

Current year business losses (Restricted to C19)

TOTAL ( C19 - C20 )

Other Expenses

Prospecting expenditure - Schedule 4 and paragraph 44(1)(b)

Pre-operational business expenditure - Schedule 4B andparagraph 44(1)(b)

Expenditure allowed under sectionn 60F or 60H

TOTAL ( C21 - C22 – C23 - C24 ) (Enter ‘0’ if value is negative)

Less:

Less:

Less:

C11

C12

C13

C14

C15

C16

C17

C18

C19

C20

C21

C22

C23

C24

C25

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

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

<>>>?

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

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

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

, , ,

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

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

, , ,

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

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

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

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

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

, , ,

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

, , ,

, , ,

, , ,

, , ,

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

2

STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME PART C:

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

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

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

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

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

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

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

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

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

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

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

<>_>>_>>_>>?C29

C27

C26

Zakat perniagaan (restricted to 2.5% of aggregate income in C19)

Donation (gifts of money / contributions – restricted to 7% of aggregate income in C20 for gifts of money except to the government)

Less:

TOTAL INCOME ( C25 - C26 - C27 - C28 ) (Enter ‘0’ if value is negative)

C26

C27

C29

, , ,

, , ,

, , ,

<>_>>_>>_>>? C28 Loss claim under Group Relief provision C28 , , ,

C <>>>>>>>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

<>_>>_>>?

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

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

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

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

<>?

Amount

, ,

C31

CHARGEABLE INCOME ( C29 + C30 + C31 )

D3

D2

D1

C33

C32

D4

D5

D11

E1

E2

E3

E4

E5

E6

E7

E8

E9

E10

CHARGEABLE INCOME OF FOREIGN FUND MANAGEMENT(section 60G)

Business 1

Claim Code

TAXABLE PIONEER INCOME

Amount

TOTAL CLAIMED

PART D: SPECIAL DEDUCTION. DOUBLE DEDUCTION AND FURTHER DEDUCTION

PART E: CAPITAL ALLOWANCE CLAIM

Amount Absorbed

E1(a)

E5(a)

E4(a)

E3(a)

E2(a)

Partnership Amount Absorbed

E6(a)

E10(a)

E9(a)

E8(a)

E7(a)

C31

C32

C33

Claim Code

D8

D7

D6

D9

D10

Balance Carried Forward

E1(b)

E5(b)

E4(b)

E3(b)

E2(b)


E6(b)

E10(b)

E9(b)

E8(b)

E7(b)

<>? , ,

<>?

<>? , ,

<>? , ,

, ,

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

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

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

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

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

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

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

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

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

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

, , ,

, , ,

, , ,

<>? , ,

<>? , ,

<>? , ,

<>? , ,

<>? , ,

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

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

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

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

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

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

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

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

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

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

, , ,

Total capital allowance on assets acquired in the basis periodE11 E11 <>_>>_>>_>>?, , ,

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

3

C <>>>>>>>>?

D11

Total capital allowance brought forward but disregarded due to substantial change in shareholding E12 E12 <>_>>_>>_>>?, , ,

Business n 2

Business 3

Business 4

Business 5 + 6 and so forth

Business

Partnership 1

Partnership 2

Partnership 3

Partnership 4

Partnership 5 + 6 and so forth

<>_>>_>>_>>?C30 Statutory income from dividends C30 , , ,

Name od Company:

……………………………..……………………………………………………………...

……………………………………………………………………

4

C <>>>>>>>>?CLAIM FOR LOSSESPART F:

F1

Type of Loss

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


F1(b) F1(a) <_>>_>>_>>?, , ,

Amount Disregarded

F2

F1A

F5

F4

F3

Losses surrendered under Group Relief provision

Pioneer losses

Losses from approved service projects Business losses from Operational Headquarters/Foreign Fund Management Shipping losses under section 54A

Business / Partnership losses

PART G: INCENTIVE CLAIM

F2(a)

F3(a)

F4(a)

F5(a)

F1A(a) <_>>_>>_>>?, , ,

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

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

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

F2(b)

F3(b)

F4(b)

F5(b)<_>>_>>_>>?, , ,

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

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

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

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


Amount Surrendered

Amount Absorbed

Amount Absorbed Type of Incentive Balance Carried Forward

G10 TOTAL TRANSFERRED TO EXEMPT ACCOUNT[ G1(a) to G6E(a) ] G10

, , ,

G7 Schedule 4 expenditure G7 <>_>>_>>_>>? , , , G8 G8 <>_>>_>>_>>?, , , G9 TOTAL CLAIM TUNTUTAN [ C22, C23 dan G1(a) hingga G6E(a) ] G9 <>_>>_>>_>>?, , ,

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

G1 Investment Tax Allowance

G1(a) G1(b) <>_>>_>>_>>?, , , <>_>>_>>_>>?G2 Industrial

Adjustment Allowance

G2(a) G2(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

G3 Infrastructure Allowance

G3(a) G3(b) <>_>>_>>_>>?, , , <>_>>_>>_>>?, , , G4 Schedule 7A

Allowance G4(a) G4(b) <>_>>_>>_>>?, , , <>_>>_>>_>>?, , ,

G6 Increased Exports Allowance

G6(a) G6(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

G6A Allowance for Increased Agriculture Exports

G6A(a) G6A(b) <>_>>_>>_>>?, , , <>_>>_>>_>>?, , ,

G6B Increased Exports Allowance for Malaysian International Trading Company

G6B(a) G6B(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

G6C Value of Increased Export of Services

G6C(a) G6C(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

G5 Schedule 7B Allowance

G5(a) G5(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

G6D Special Incentive for Exports

G6D(a) G6D(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

F1A(b) <_>>_>>_>>?, , ,


Schedule 4B expenditure

G6E Allowance for Bionexus status company

G6D(a) G6D(b) <>_>>_>>_>>? , , , <>_>>_>>_>>?, , ,

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

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

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

Amount

Foreign income remittances

PART H: INCOME TRANSFERRED TO EXEMPT ACCOUNT

H1 <>_>>_>>_>>? , , ,

H2 , , ,

H3 , , , H4 <>_>>_>>_>>? , , ,

H5 <>_>>_>>_>>? , , ,

H6 <>_>>_>>_>>? , , ,

H6A , , ,

H7 <>_>>_>>_>>?, , ,

H7A <>_>>_>>_>>?, , ,

H7B <>_>>_>>_>>?, , ,

H8 <>_>>_>>_>>?, , ,

H9 <>_>>_>>_>>?, , ,

H10 <>_>>_>>_>>? , , ,

H11 <>_>>_>>_>>? , , ,

H12 <>_>>_>>_>>?, , , H13 <>_>>_>>_>>? , , ,

H14 <>_>>_>>_>>?, , ,

H15 <>_>>_>>_>>? , , ,

H16 <>_>>_>>_>>?, , ,

H17 <>_>>_>>_>>?, , ,

H1

H2

H3

H4

H5

H6

H6A

H7

H7A

H7B

H8

H9

H10

H11

H12

H13

H14

H15

H16

H17

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

H18

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

, , ,

H19

H18

Pioneer income / Portion of pioneer income

Exempt income from approved service projects

Exempt income under subsection 60A(2)

Exempt income under subsection 60B(2)

Income of Venture Capital Company

Income of Venture Capital Management Company

Income of Operational Headquarters Company

Exempt income of International Procurement Company

Exempt income of Regional Distribution Centre

Income of Foreign Fund Management Company

Income of Closed-end Fund Company

Income from Domestic Tour and / or Group Inclusive Tour Operating Business

Tax exempt dividend income

Shipping income under section 54A

Exempt income under paragraph 127(3)(b) and subsection 127(3A)

Income of organisers of approved international trade exhibitions

Income from offshore trading via website in Malaysia

Exempt income from the provision of chartering services of luxury yachts

Income from approved food production projects

Income of conference promoter in Malaysia

Income of Bionexus status company H19

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

5

C <>>>>>>>>?

, , , <>_>>_>>_>>?H20 H20Income from branches / investee companies established by banks outside Malaysia

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

H21

<>_>>_>>_>>? H22

H21Income from Islamic banking and takaful business transacted in international currencies

Income from business of providing Islamic fund management services to foreign and local investors in Malaysia H22

, , , <>_>>_>>_>>?H24 H24TOTAL TRANSFERRED TO EXEMPT ACCOUNT

, , , <>_>>_>>_>>? H23 Income exempted under subsection 60AA(22) H23

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

6

Business Income:

Business code (main business)

Sales / Turnover (main business)

L1

L2

L1

L2 <>_>>_>>_>>?, , ,

<>>>?

L3

L4

L4A

L5

L6

L7

L8

L9

L10

L11

L12

Less:

Opening stock

Purchases

Cost of production

Closing stock

Cost of sales

GROSS PROFIT ( L2 - L6 ) / GROSS LOSS ( L6 - L2 ) (Enter ‘X’ if value is negative)

Other business income

Other income

Non-taxable profits

Expenditure:

Interest

Professional, technical management and legal fees

L3

L4

L4A

L5

L6

L7

L8

L9

L10

L11

L12

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

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

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

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

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

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

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

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

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

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

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

L13

L14

Contract payments

Salaries and wages

L13

L14

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

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

L15

L16

L17

L18

Royalties

Rental / lease

Maintenance and repairs

Research and development

L15

L16

L17

L18

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

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

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

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

FINANCIAL PARTICULARS OF COMPANY PART L:

C <>>>>>>>>>>?

PART K: DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL OF REAL PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX [ROVISION

K1 !!

! !

Any disposal of shares in a real property company and / or real property before 1st April 2007? Yes

Yes

No

No

(Enter ‘X’ in the relevant box)

K2 Has the disposal been declared to LHDNM?(If K1 = ‘Yes’)

L12A Technical fee payments to non-resident recipients L12A <>_>>_>>_>>? , , ,

L14A Cost of Employee Stock Options L12 <>_>>_>>_>>? , , ,

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

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

J1 <>_>>_>>_>>? , , ,

I3

, , , I2

, , ,

I1

, , ,

PART I: EXEMPT ACCOUNT

PART J: INCOME OF PRECEDING YEAR NOT DECLARED

I1

I2

I3

J1

Credit in account

Tax exempt dividend paid

Balance carried forward

Chargeable income of preceding year not declared (if any)

Amount

!(Enter ‘X’ if value is negative)

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

7

Motor vehicles

TOTAL FIXED ASSETS

Fixed Assets:

Plant and machinery

Land and buildings

Other fixed assets

L25 L25 <>_>>_>>_>>? , , , L26

L27

L28

L29

L30

L31

L32

L32A

L33

L34

L35

L36

L37

L38

L39

L40

L41

L42

L43

Current Assets:

Investments

Trade debtors

Sundry debtors

Stock

Loans to directors

Cash in hand and cash at bank

Other current assets

TOTAL CURRENT ASSETS

TOTAL ASSETS ( L29 + L30 + L36 )

Current Liabilities: LIABILITIES AND OWNERS’ EQUITY

Loans and overdrafts

Trade creditors

Sundry creditors

Loans from directors

Other current liabilities

TOTAL CURRENT LIABILITIES

L26

L27

L28

L29

L30

L31

L32

L32A

L33

L35

L36

L37

L38

L39

L40

L41

L42

L43

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

<>_>>_>>_>>?, , , L44 Long-term liabilities L44 <>_>>_>>_>>?, , , L45 TOTAL LIABILITIES L45 <>_>>_>>_>>?, , ,

C <>>>>>>>>?

(Tandakan ‘X’ jika nilai negatif) L34 !

L29A Total cost of fixed assets acquired in the basis period L29A <>_>>_>>_>>?, , ,

L19

L20

L21

L22

L23

L24

Promotion and advertisement

Travelling and accomodation

Other expenditure

TOTAL EXPENDITURE

NET PROFIT / NET LOSS

Non-allowable expenses

(Enter ‘X’ if value is negative)

L19

L20

L21

L22

L23

L24

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

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

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

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

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

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

!

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

8

Section

107A

109

109A

109B

N1

N2

N3

N4

N5

N6

N7

N8

N9

N10

N11

N12

M1

M2

M3

M4

N1

N2

N3

N4

N5

N6

N7

N8

N9

N10

N11

Total sales to related companies in Malaysia

Total sales to related companies outside Malaysia

Total purchases from related companies in Malaysia

Total purchases from related companies outside Malaysia

Other payments to related companies in Malaysia

Other payments to related companies outside Malaysia

Loans to related companies in Malaysia

Loans to related companies outside Malaysia

Loans from related companies in Malaysia

Loans from related companies outside Malaysia

Receipts from related companies in Malaysia

Receipts from related companies outside Malaysia

Total gross amount paid Total tax withheld and remitted to LHDNM

Total net amount paid

PART N: TRANSACTION BETWEEN RELATED COMPANIES

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

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

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

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

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

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

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

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

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

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

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

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

PART M: PARTICULARS OF WITHHOLDING TAXES

Amount

N12

C <>>>>>>>>?

Gross payments to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B and 109E.

109E M5

L46

L47

L48

L49

L50

Shareholders’ Equity:

Paid-up capital

Profit and loss appropriation account (Enter ‘X’ if value is negative)

Reserve account

Total Equity

TOTAL LIABILITIES AND EQUITY



L46

L47

L48

L49

L50

!

!

!

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

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

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

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

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

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

9

O5

O7

O8

Address of business premise

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

! ! !

O6 <>>>>>>>>>>>>>>>>>>>>>>? Name of bank

Bank account no.

Address as per O2 Address as per O4 Address as per O5

C <>>>>>>>>?

Postcode

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

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

State

Town

PART O:

O2

O3

Registered address

State

Town Postcode

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

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

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

O4 Correspondence address

O1 !

!!

!

!

!

!

!

!

!

!

! !

!

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

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

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

O9 Other address if O8 does not apply

Postcode

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

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

State

Town

Status of company: (Enter ‘X’ in the relevant box) Public

Bionexus Investment Holding

Regional Distribution Centre

Controlled

Venture Capital

International Procurement Centre Others

Charitable Organisation

Closed-end Fund

Foreign Fund Management

Institution

Operational Headquarters

Malaysian International Trade

PARTICULARS OF COMPANY

State

Town Postcode

Telephone no. of business premise

Address where company’s records are kept (Enter ‘X’ in the relevant box)

Name of Company:

……………………………..……………………………………………………………...

………………………………………………………………….…

10

O10

O13

Director I

Director II

Director III

Directors’ Name

Directors’ tax reference no.

Director I

Director II

Director III

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

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

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

SG / OG

SG / OG

SG / OG

<?

<?

<?

<>>>>>>>>>?

<>>>>>>>>>?

<>>>>>>>>>?

C <>>>>>>>>?

O15 Directors’ salary / bonus

Director I

Director II

Director III

O14 Directors’ equity shareholding (%)

<>_>? .

<>_>? .

<>_>? .

<>_>>_>>? , ,

<>_>>_>>? , ,

<>_>>_>>? , ,

O16 Directors’ fees / commission / allowance

<>_>>_>>?, ,

<>_>>_>>?, ,

<>_>>_>>?, ,

O11 Directors’ identity card / passport no.

Director I

Director II

Director III

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

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

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

O12 Directors’ telephone no.

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

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

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

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

11

C <>>>>>>>>? PARTICULARS OF FIVE MAJOR SHAREHOLDERS OF CONTROLLED COMPANY PART P:

P1

P2

P3

P5

P4

Identity Card / Passport / Company Registration No.

Name

Direct shareholding (%)

Country of origin (Use the Country Code)

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

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

<>_>? <?


Name



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

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

<>_>? <?


Name



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

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

<>_>? <?


Name



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

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

<>_>? <?


Name



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

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

<>_>? <?

.

.

.

.

.

OTHER PARTICULARS PART Q:

Q1

! !

(Enter ‘X’ in the relevant box)

70% - 100% 51% - 69% 20% - 50% < 19% Nil ! ! !

Foreign equity in comparison with paid-up capital

!!Yes No Q2a Advance Ruling

Q2c Material difference in arrangement (To be completed if Q2a = ‘Yes’)

!!Yes No

!!Q2b Compliance with Advance Ruling (To be completed if Q2a = ‘Yes’)

Advance Ruling: (Enter ‘X’ in the relevant box) Q2

Yes No

Name of Company:

……………………………..……………………………………………………………...

……………………………………………………………………

12

C <>>>>>>>>?

PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORMPART S:

S1 Name of firm <>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?

S3

S4

Telephone

Tax agent’s approval no. <>>>>>>>>>>?

S6

S5

e-mail

Business registration no.

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

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

S2 Address of firm

Postcode

State

<>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?<>>>? <>>>>>>>>>>>>>>?Town

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

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

Signature

Date Day Month Year <>>>>>>?

PARTICULARS OF AUDITORPART R:

R1 Name of firm <>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?

R3 Telephone no.

R2 Address of firm

Postcode

State

<>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>?<>>>? <>>>>>>>>>>>>>>?Town

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

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

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

13

C <>>>>>>>>?DECLARATION

I

Identity Card No. / Passport No. *

hereby declare that this return form contains information that is true, correct and complete pertaining to the income tax of the above company for the Year of Assessment 2008 as required under the Income Tax Act 1967.

( * Delete whichever is not relevant ) <>>>>>>>>>>?

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

Signature

Date

Designation <>>>>>>>>>>>>>>>>>>>>>>>>>>?<>>>>>>>>>>>>>>>>>>>>>>>>>>?

Day Month Year <>>>>>>?

Name of Company:

……………………………..……………………………………………………………...

…………………………………………………………………….

14

Please read the following reminder before signing

REMINDERPlease ensure that this return form is completed and in order. Carefully check all information givenbefore it is furnished to Lembaga Hasil Dalam Negeri Malaysia. Check to ensure that the following have been done (Enter ‘ √ ’ in the relevant box):

Tax computation has been done on the appendices / working sheets provided and the amountsaccurately transferred to this Form C.

All appendices / working sheets, records and documents are properly kept for examination byLHDNM. All information have been clearly filled in the spaces provided.

The company’s name and tax reference number are clearly indicated at the top of every page ofthis return form and relevant appendices / working sheets.

C <>>>>>>>>?

Date received – 1 Date received – 2 Date received – 3

FOR OFFICE USE

• Payment can be made as follows: (a) Bank - counters of CIMB Bank Berhad (CIMB) and Public Bank Berhad (PBB) by

using the bank payment slip. - CIMB and PBB internet banking. (b) LHDNM - e-Payment at LHDNM website, http://www.hasil.org.my - payment counters of LHDNM or by mail:

• Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. Use the Remittance Slip (CP207) when making payment.

• Write down the name, address, telephone number, tax reference number, year of assessment and payment code on the reverse side of the financial instrument.

• Payment by CHEQUE / MONEY ORDER / POSTAL ORDER / BANK DRAFT must be separately remitted to LHDNM at the above address.

• Payment by cash must not be sent by post.

If there is any balance of tax payable, payment must be made according to the following:

SEMENANJUNG MALAYSIA

SABAH & WP LABUAN

SARAWAK

Lembaga Hasil Dalam Negeri Malaysia Cawangan Pungutan, Tingkat 15, Blok 8A Kompleks Bangunan Kerajaan, Jalan Duta Karung Berkunci 11061 50990 Kuala Lumpur

Postal Address

Lembaga Hasil Dalam Negeri Malaysia Unit Pungutan Tingkat Bawah, 3 & 4, Wisma Hasil Jalan Tunku Abdul Rahman 88600 Kota Kinabalu Lembaga Hasil Dalam Negeri Malaysia Unit Pungutan Aras 1, Wisma Hasil No. 1, Jalan Padungan 93100 Kuching

Payment Counter Tingkat Bawah, Blok 8A Kompleks Bangunan Kerajaan Jalan Duta Kuala Lumpur

Tingkat Bawah Wisma Hasil Jalan Tunku Abdul Rahman Kota Kinabalu

Aras 1, Wisma Hasil No. 1, Jalan Padungan Kuching

RM

REMITTANCE SLIP DIRECTOR GENERAL OF INLAND REVENUE To:

Enclosed herewith is the cheque/money order/postal order/bank draft for payment of income tax.

TAX REFERENCE NO. INSTALMENT NO. YEAR OF ASSESSMENT

Amount of Payment

RegistrationNo. Cheque No. and Others

Telephone No. Date :

CP207 [Pin. 1/2008]

Name and Postal Address !!!!!!!!!!!!, , , .

PAYMENT CODE

Name ofBank

REMITTANCE SLIP FOR FORM C

RM

REMITTANCE SLIP DIRECTOR GENERAL OF INLAND REVENUETo:

Enclosed herewith is the cheque/money order/postal order/bank draft for payment of income tax.

TAX REFERENCE NO INSTALMENT NO. YEAR OF ASSESSMENT

Amount of Payment

CP207 [Pin. 1/2008]

Name and Postal Address !!!!!!!!!!!!

PAYMENT CODE

REMITTANCE SLIP FOR FORM R

086 99 2008

151 99 2008

RegistrationNo. Cheque No. and Others

Telephone No.

Date :

Name of Bank

MALAYSIAN INCOME TAXRemittance Slip

1. Payment can be made as follows: 1.1 Bank - counters of CIMB Bank Berhad (CIMB) and Public Bank Berhad (PBB) by using the bank payment slip.

- CIMB and PBB internet banking. 1.2 LHDNM - e-Payment at LHDNM website.

- payment counters of LHDNM or by mail: Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. Use the Remittance

Slip (CP501) when making payment.

2. Write down the name, address, telephone number, tax reference number, year of assessment and payment code on the reverse side of the financial instrument.

3. Check the receipts/bank payment slips before leaving the payment counter.


Postal Address Payment Counter PENINSULAR MALAYSIA

SABAH & FT LABUAN

SARAWAK


Tingkat Bawah, Blok 8A Kompleks Bangunan Kerajaan Jalan Duta Kuala Lumpur



MALAYSIAN INCOME TAX Remittance Slip

1. Payment can be made as follows: 1.1 Bank - counters of CIMB Bank Berhad (CIMB) and Public Bank Berhad (PBB) by using the bank payment slip.

- CIMB and PBB internet banking. 1.2 LHDNM - e-Payment at LHDNM website.

- payment counters of LHDNM or by mail: Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. Use the Remittance

Slip (CP501) when making payment.

2. Write down the name, address, telephone number, tax reference number, year of assessment and payment code on the reverse side of the financial instrument.

3. Check the receipts/bank payment slips before leaving the payment counter.


Postal Address Payment Counter PENINSULAR MALAYSIA

SABAH & FT LABUAN

SARAWAK


Tingkat Bawah, Blok 8A Kompleks Bangunan Kerajaan Jalan Duta Kuala Lumpur



use black ink pen & do not fold · 2017. 2. 24. · (ii) (iii) (e) 3. (a) (b) appendix b1 and...

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