Notes :

*Form CP 204A - optional

Form CP 204 & PT - mandatory

PA - Partnership agreement

Form 1 - Name search

Form 2 - New registration

Form 15 - Annual declaration 90 days from Year End fall on 30-03-2016 or earlier.

Chartered Accountant

Facebook : bhloh.com.my Website : www.bhloh.com.my Email : bhlohass@gmail.com

Under IT

Act 1967Form CP 204

(YA 2016)

31-07-16

30-06-16

Form PT

(YA 2015)

*Form CP 204A -

6th (YA 2016)

30-06-15

*Form CP 204A -

6th (YA 2015)

*Form CP 204A-

9th (YA 2015)

30-09-15 31-12-15 30-03-16

Year End

01-01-15 31-03-15

*Form CP 204A- 9th

(YA 2016)

Form CP 204

(YA 2015)

Form 1, 2 &

PA

31-12-16

Year End

CP 600 PT - Tax registration form with SSM

registration letter

Form 15

30-11-16

WHAT AND WHEN RETURN TO SUBMIT UNDER THE RESPECTING LAW

Under LLP Act 2012

First YA 2015 -

Second YA 2016 -

1/1/2015 - 31/12/2015

1/1/2016 - 31/12/2016

Taxable period :

Form CP 204

(YA 2017)

YA 2015 AND YE 31/12/2015 YA 2016 AND YE 31/12/2016

YA 2015

YA 2016

YA 2017

CP 600 PT

30-11-15

30-09-16

Section 14 (1)

APPLICATION FOR RESERVATION OF NAME Fee (RM30)

PROPOSED NAME

PURPOSE (PLEASE SELECT ONE)

NEW REGISTRATION OF LLP

REGISTRATION OF FOREIGN LLP

Name of LLP in Country of Origin :

Registration No. in Country of

Origin (if any)

:

Date of Registration in Country of

Origin

:

Country of Origin :

CONVERSION FROM PRIVATE COMPANY

Existing Company Name :

Company No. :

CONVERSION FROM CONVENTIONAL PARTNERSHIP

Existing Business Name :

Business Registration No. :

REGISTRATION OF PROFESSIONAL PRACTICE (CHARTERED

ACCOUNTANT/ ADVOCATE & SOLICITOR / SECRETARY)

Firm Name :

Firm No. :

CHANGE OF NAME

Existing Name Of LLP :

Registration No. :

Reference No (for Direction of Change of Name)

:

CLARIFICATION

If single letter(s) is used, please explain

its meaning

If the proposed name is not in Bahasa

Malaysia or English, please explain its meaning

√

1

PARTICULARS OF COMPLIANCE OFFICER

Name

NRIC No

Mobile Phone No

Email

AUTHORIZATION LETTER (IF ANY)

If you have obtained approval or authorization from other authority/ LLP/ other entity or professional body for the use of the proposed name, please complete the following:

Particulars of Agreement or Details of Approval Obtained from Other

Authorities

Name of Approval Authority/LLP/Other

Entity/Professional Body

Reference No. of Approval Letter

Date of approval Letter

Purpose of Approval Letter

Signatory Name of Approval Letter

Remarks (If Any)

DECLARATION

Declaration:

I confirm that the facts and information stated in this document are true.

Signed by Compliance officer:

_______________

Name :

Date of Application:

Attention:

It is an offence under section 80 of the Limited Liability Partnerships Act 2012 to

dishonestly make or authorize the making of a statement that you know is false

or misleading and you may be liable, upon conviction, to imprisonment for a

term not exceeding five years or to a fine not less than RM150,000 and not more

than RM500,000 or to both.

LODGER INFORMATION

Name

NRIC No.

Address

Phone No

Email

*Subject to the availability of the proposed name, the name will only be reserved for a period of

30 days from the date of approval.

Section 10 (1) & (2)

APPLICATION FOR REGISTRATION OF NEW LLP

Fee: RM500

LLP NAME

Proposed Name

Name Approval Reference No

PARTICULARS OF LLP

Address of registered office

Address of place of business

(if different from above)

Office Phone No.

Fax No.

Email

Address of branches (if any):

General nature of business of

the proposed LLP:

Principal Activities MSIC Code

1.

2.

3.

LLP Agreement (if any)

Date of Agreement

No. of Partner

Total Capital

Contribution (RM)

2

PARTICULARS OF COMPLIANCE OFFICER

Name

NRIC No.

Mobile Phone No.

Email

Capacity of Compliance Officer (choose one)

Partner of LLP

Person qualified to act as secretary

Date of Appointment as Compliance Officer

* For additional Compliance Officer(s) please use additional pages

PARTICULARS OF PARTNERS (INDIVIDUAL)

PARTNER 1

No of Partners (minimum 2)

Name

NRIC/ Passport No.

Passport Expiry Date

Date of Birth

Gender Male Female

Race

Nationality

Residential Address

Phone No.

Mobile Phone No.

Email

Date of Appointment

as Partner

PARTNER 2

Name

NRIC/ Passport No.

Passport Expiry Date

Date of Birth

Gender Male Female

Race

Nationality

Residential Address

Phone No.

Mobile Phone No.

Email

Date of Appointment

as Partner

* For additional Individual Partner(s) please use additional pages.

PARTICULARS OF PARTNERS (BODY CORPORATE)

Name

Place of Incorporation

Registration No

Registered Address

Date of Appointment as Partner

Representative of Body Corporate

Name

NRIC/ Passport No.

Passport Expiry Date

Designation

PARTICULARS OF BODY PARTNERS (BODY CORPORATE)

If the body corporate is a Government Agency, please fill in this section

Ministry

Name of Agency

Establishment Act (if any)

Registered Address

Office Phone No

Fax No

Email

Date of Appointment

as Partner

Representative of the Government Agency

Name

NRIC No.

Designation

* For additional Body Corporate Partner(s) please use additional pages.

AUTHORIZATION LETTER

Letter of Authorization from Professional Body/ Other Authorities/ related

LLP is attached.

DECLARATION

Declaration:

I confirm that the facts and information stated in this document are true.

Signed by Compliance officer:

__________________

Name : Date of Application:

Attention:

It is an offence under section 80 of the Limited Liability Partnerships Act 2012 to

dishonestly make or authorize the making of a statement that you know is false

or misleading and you may be liable, upon conviction, to imprisonment for a

term not exceeding five years or to a fine not less than RM150,000 and not more

than RM500,000 or to both.

LODGER INFORMATION

Name

NRIC No

Address

Phone No

Email

1

LLP Registration Number

LLP Name

[Section 68]

ANNUAL DECLARATION BY A GENERAL LIMITED LIABILITY PARTNERSHIP

Fee: RM200

Part I

Name of LLP

LLP Registration Number

LLP Registered Office

Address

LLP Business Address

Nature of Business

Description Of Nature Of Business Business Code (MSIC

Code)

1

2

3

15

2

Summary of Partners and Compliance Officer(s) as at the declaration date :

Partners:

Name NRIC No. / Passport

No. / Registration

No. /

Nationality Place of Residence / Registered

Address

Date of Appointment

3

Compliance Officer(s):

Name NRIC No. / Nationality Place of Residence Date of Appointment

Total amount of capital contribution and reserves

(RM)

Total amount of indebtedness (RM)

Particulars of secured indebtedness :

Nature of

indebtedness

Date of

creation

Name of

creditor

Amount of

Indebtedness

4

Part II

We, being the partners of _______________________________________ (name

and registration no. of the LLP), do solemnly affirm and declare that we have

made a full inquiry into the affairs of the limited liability partnership and we have

formed an opinion that the limited liability partnership:

(a) is able to pay its debts#; or

(b) is not able to pay its debts#

as they become due in the normal course of business as at the date to which the

profit and loss accounts and balance sheets was made up on

____________________

# strike out whichever is not applicable

Key Financial Indicators:

Date of Financial Year End : _______________________

Balance Sheet Items

RM

Non-current assets

Current assets

Non-current liabilities

Current liabilities

Total capital contribution

Reserves

5

Signed by:

____________________ _________________ Partner Partner

Name: Name: Date: Date:

* If a Partner of the LLP is a body corporate, the registered representative of the

body corporate partner is required to sign the above declaration.

Attention:

It is an offence under section 68(6) of the Limited Liability Partnerships Act 2012

to make an annual declaration without having reasonable grounds for his/her

opinion and shall, on conviction, be liable to a fine not exceeding two hundred and

fifty thousand ringgit or to imprisonment for a term not exceeding two years or to

both.

Income Statement Items

RM

Revenue

Profit / loss

6

LODGER INFORMATION (COMPLIANCE OFFICER)

Name

NRIC No.

Address

Phone No.

Email

1

BORANG PENDAFTARAN FAIL CUKAI PENDAPATAN PERKONGSIAN LIABILITI TERHAD

LEMBAGA HASIL DALAM NEGERI MALAYSIA

BAHAGIAN A MAKLUMAT ASAS

A1 Nama Perkongsian Liabiliti Terhad

A2 No. Pendaftaran Perkongsian Liabiliti Terhad

A3 Tarikh Mula Operasi sebagai Perkongsian Liabiliti Terhad

A4 Tarikh Mula Akaun (hh/bb/tttt) Tarikh Tutup Akaun (hh/bb/tttt)

A5 Jenis Perniagaan Utama

A6 Bilangan Pekongsi

A7 Alamat Surat-menyurat

Poskod Bandar

Negeri

A8 Alamat Premis Perniagaan

Poskod Bandar

Negeri

A9 Alamat Berdaftar

Poskod Bandar

Negeri

A10 No. Telefon

A11 e-Mel

A12 Pertukaran kepada Perkongsian Liabiliti Terhad 1 = Ya [Sila isi ruang A13 ] 2 = Tidak

A13 No. Cukai Pendapatan sebelum pertukaran kepada Perkongsian Liabiliti Terhad

BAHAGIAN B MAKLUMAT PEKONGSI ( sila gunakan helaian berasingan jika melebihi 3 pekongsi )

B1 Nama Pekongsi Utama

B2 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)

B3 No. Pasport

B4 No. Cukai Pendapatan

B5 No. Pendaftaran Syarikat

B6 Nama Pekongsi II

B7 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)

B8 No. Pasport

B9 No. Cukai Pendapatan

B10 No. Pendaftaran Syarikat

B11 Nama Pekongsi III

B12 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)

B13 No. Pasport

B14 No. Cukai Pendapatan

B15 No. Pendaftaran Syarikat

CP 600PT

2

BAHAGIAN C MAKLUMAT PEGAWAI PEMATUHAN

C1 Nama

C2 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)

C3 No. Pasport

C4 No. Cukai Pendapatan

C5 Alamat

Poskod Bandar

Negeri

C6 No. Telefon

C7 e-Mel

BAHAGIAN D PENDAFTARAN FAIL MAJIKAN

D1 Status Majikan*

D2 Jumlah Pekerja

D3 Bilangan Pekerja Terima Pendapatan Tahunan :

(a) Kurang daripada RM 30,000 (b) Melebihi RM 30,000

BAHAGIAN E MAKLUMAT EJEN CUKAI

E1 Nama Firma

E2 No. Kelulusan Ejen Cukai / Lesen Audit

E3 Alamat Firma

Poskod Bandar

Negeri

E4 No. Telefon

E5 e-Mel

AKUAN PEGAWAI PEMATUHAN

Saya No. Pengenalan / Pasport * Potong yang tidak berkenaan

dengan ini mengakui bahawa maklumat yang diberikan di dalam borang ini adalah benar, betul dan lengkap.

Tandatangan

Tarikh

Jawatan

*Ruangan D1: Status Majikan

Kerajaan Berkanun Swasta Pusat Pengajian Kerajaan

Kerajaan Berkomputer Berkanun Berkomputer Swasta Berkomputer Pusat Pengajian Kerajaan Berkomputer

Pusat Pengajian Swasta Pusat Pengajian Swasta Berkomputer Tentera

UNTUK KEGUNAAN PEJABAT

No. Rujukan Cukai PT

No. Majikan E

Kod Perniagaan Utama (Rujuk bahagian A5)

SILA KEMUKAKAN: Salinan surat pendaftaran Perkongsian Liabiliti Terhad daripada Suruhanjaya Syarikat Malaysia (SSM)

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

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

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

LEMBAGA HASIL DALAM NEGERI MALAYSIA

Borang ini ditetapkan di bawah seksyen 152 Akta Cukai Pendapatan 1967

CP204 [Pin. 2014]

Kepada:

ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI

No. Rujukan

(No. Pendaftaran):

No. Cukai Pendapatan:

Tarikh:

Kembalikan kepada: LEMBAGA HASIL DALAM NEGERI MALAYSIA

Jabatan Pemprosesan Makumat Menara Hasil No.3 Jalan 9/10, Seksyen 9 Karung Berkunci 206 43659 Bandar Baru Bangi, Selangor Telefon : 03-89133800 Faks : 03-89221801

Sila baca nota penerangan di muka belakang sebelum mengisi borang ini

1 Tahun Taksiran <2>0>? 2 Amaun Anggaran Cukai Yang Kena Dibayar

RM <>_,>>_,>>_,>>_.>0?0

2.1 Anggaran ini adalah <?

% daripada anggaran tahun sebelumnya. [rujuk perenggan (e) nota penerangan] 3 Tempoh Perakaunan

4 Tempoh Asas

dari 2 0 Hari Bulan Tahun

dari 2 0 Hari Bulan Tahun

hingga 2 0 Hari Bulan Tahun

hingga 2 0 Hari Bulan Tahun

5 Syarikat Baru: Nyatakan tarikh mula beroperasi

Hari Bulan Tahun

5.1

Status SME syarikat yang layak sahaja

[rujuk perenggan (c) nota penerangan]

dari

Tahun Taksiran

<2>0>?

hingga

Tahun Taksiran

<2>0>?

5.2 Nyatakan sama ada akaun disediakan bagi tempoh yang berakhir pada tarikh yang sama seperti syarikat-syarikat berkaitan dalam kumpulan yang sama

Ya ! Tidak ! 6 Pengiraan Ansuran Bulanan: [rujuk perenggan (h) nota penerangan]

Amaun Ansuran Bulanan

6.1

6.2

Ansuran Pertama hingga ke <? Ansuran Akhir

RM <>_,>>_,>>_,>>_.>0?0

RM <>_,>>_,>>_,>>_.>0?0 7 Ruangan ini perlu diisi oleh syarikat baru atau jika terdapat perubahan disebabkan pertukaran tarikh penutupan akaun

7.1

Tempoh Asas Tahun Taksiran berikutnya 2 0

Hari Bulan Tahun

hingga 2 0 Hari Bulan Tahun

7.2

Tempoh Asas Tahun Taksiran ke-2 berikutnya

2 0 Hari Bulan Tahun

hingga 2 0 Hari Bulan Tahun

8 Alamat surat-menyurat sekarang: [jika berlainan dari di atas]

Akuan

Saya dengan ini mengaku bahawa butir-butir yang diberikan di atas adalah benar.

Nama: Tandatangan:

No. Pengenalan: Jawatan: [Pengarah / Setiausaha atau jawatan yang setaraf]

No. Telefon: Tarikh:

Untuk Kegunaan Pejabat

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

Contoh: a b c Amaun Anggaran (RM) 130,000 130,000 130,000 Bilangan ansuran dalam tempoh asas 12 10 15

Ansuran : Bilangan dan amaun (RM)

130,000 / 12 = 10,833.33 130,000 / 10 = 13,000.00 130,000 / 15 = 8,666.67 Pertama hingga ke 11 : 10,833 Pertama hingga ke 9 : 13,000 Pertama hingga ke 14: 8,666 Ke 12 : 10,837 Ke 10 : 13,000 Ke 15 : 8,676

NOTA PENERANGAN BORANG CP204 ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / KOPERASI / BADAN AMANAH

(a) Borang CP204

Gunakan borang ini apabila membuat anggaran cukai yang kena dibayar. Isi ruangan dengan HURUF BESAR menggunakan pen dakwat hitam.

(b) Tempoh Asas

Penerangan terperinci mengenai tempoh asas boleh didapati di dalam Ketetapan Umum No.7/200 1[Tempoh Asas Bagi Pendapatan Perniagaan & Bukan Perniagaan(Syarikat)]

(c) Syarikat baru di bawah kategori SME

Syarikat baru beroperasi dibawah kategori SME di kecualikan dari mengemukakan anggaran cukai mengikut

seksyen 107C(4A) ACP 1967 tidak perlu mengisi butiran 2 dan 6.

(d) Tarikh borang CP204 perlu dikemukakan

Kemukakan anggaran cukai tidak kurang daripada 30 hari sebelum bermulanya tempoh asas bagi sesuatu tahun taksiran. Bagi syarikat baru anggaran cukai perlu dikemukakan dalam tempoh 3 bulan selepas tarikh

syarikat mula beroperasi. Jika anggaran cukai tidak diterima, arahan anggaran cukai akan dikeluarkan oleh Ketua Pengarah Hasil Dalam Negeri (Notis Bayaran Ansuran CP205).

(e) Amaun anggaran cukai yang kena dibayar

Amaun anggaran cukai yang kena dibayar hendaklah tidak kurang daripada anggaran cukai terkini iaitu sekurang- kurangnya 85% daripada anggaran cukai dipinda atau 85% daripada anggaran cukai jika tiada anggaran cukai dipinda bagi tahun taksiran sebelumnya.

(f) Anggaran cukai terkurang

Jika perbezaan antara cukai sebenar dengan anggaran cukai kena dibayar dipinda atau anggaran cukai jika tiada anggaran cukai dipinda dikemukakan melebihi 30% daripada cukai sebenar, maka cukai akan dinaikkan sejumlah 10% atas perbezaan yang melebihi 30% tanpa sebarang notis. Formula pengiraan cukai dinaikkan ialah:

[(CS-AC) - (30% x CS)] x 10% di mana CS: cukai sebenar yang kena dibayar

AC: anggaran cukai

(g) Bila bayaran ansuran perlu dimulakan

Bayaran ansuran perlu dibuat secara bulanan mulai bulan kedua dalam tempoh asas . Bagi syarikat baru, ansuran perlu dimulakan dalam bulan ke-6 selepas syarikat mula beroperasi.

(h) Pengiraan amaun ansuran bulanan

Amaun ansuran bulanan dikira dengan membahagikan anggaran cukai dengan bilangan bulan dalam tempoh asas. Jika terdapat angka sen apabila anggaran cukai dibahagi dengan bilangan bulan dalam tempoh asas, amaun sen hendaklah ditambah kepada ansuran terakhir.

(i) Pindaan anggaran cukai kena dibayar

Anggaran cukai boleh dipinda dalam bulan ke-6 atau bulan ke-9 atau kedua-duanya dalam tempoh asas dengan

menggunakan borang CP204A

(j) Slip pengiriman bayaran – Borang CP207

Gunakan slip pengiriman bayaran apabila membuat bayaran. Salinan fotostat borang CP207 boleh digunakan. Slip pengiriman bayaran penting supaya bayaran cukai dapat dikreditkan kepada cukai bagi tahun taksiran yang berkaitan. Borang CP207 boleh didapati di www.hasil.gov.my.

(k) Tarikh bayaran ansuran bulanan perlu diterima

Bayaran perlu diterima selewat- lewatnya pada 10 haribulan bulan ansuran berkenaan . Pembayaran boleh di buat di:

Bank - Kaunter CIMB Bank, Public Bank, Maybank, Affin Bank, RHB Bank dan Bank Rakyat - Perbankan internet CIMB, PBB, Maybank, Hong Leong Bank, RHB Bank & perbankan internet Maybank - Auto Teller Machine (ATM) CIMB, PBB dan Maybank

LHDNM - ByrHASIL m e l a l u i F P X ( F i n a n c i a l P r o c e s s E x c h a n g e ) di www.hasil.gov.my. - Kaunter Bayaran LHDNM atau melalui pos

Cek, kiriman wang dan draf bank hendaklah dipalang dan dibayar kepada Ketua Pengarah Hasil Dalam Negeri.

Pos Malaysia Berhad – Kaunter dan Pos Online

Cukai akan dinaikkan sejumlah 10% atas amaun yang tidak dibayar dalam tempoh ditetapkan tanpa sebarang notis.

(l) Pertukaran tarikh penutupan akaun

Kemukakan Borang CP204B jika terdapat pertukaran tarikh penutupan akaun. Borang perlu diterima selewat -lewatnya seperti berikut: Tempoh perakaunan dipendekkan: Satu bulan sebelum tarikh permulaan tempoh perakaunan yang baru Tempoh perakaunan dipanjangkan: Satu bulan sebelum tarikh penutupan akaun yang asal.

LEMBAGA HASIL DALAM NEGERI MALAYSIA

Borang ini ditetapkan di bawah seksyen 152 Akta Cukai Pendapatan 1967

CP204A [Pin. 2014]

PINDAAN ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI

No. Rujukan

(No. Pendaftaran):

No. Cukai Pendapatan:

Tarikh:

Kembalikan kepada: LEMBAGA HASIL DALAM NEGERI MALAYSIA

Jabatan Pemprosesan Makumat Menara Hasil No.3 Jalan 9/10, Seksyen 9 Karung Berkunci 206 43659 Bandar Baru Bangi, Selangor Telefon : 03-89133800 Faks : 03-89221801

Sila baca nota penerangan di muka belakang sebelum mengisi borang ini

Akuan

Saya dengan ini mengaku bahawa butir-butir yang diberikan di atas adalah benar.

Nama: Tandatangan:

No. Pengenalan: Jawatan: [Pengarah / Setiausaha atau jawatan yang setaraf]

No. Telefon: Tarikh:

Untuk Kegunaan Pejabat

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

Nama Syarikat / Perkongsian Liabiliti Terhad /Badan /Amanah / Koperasi

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

Tahun Taksiran

Hingga Tempoh Perakaunan

Hari Bulan Tahun <>>>>>>?

Hari Bulan Tahun <>>>>>>?

Hingga Tempoh Asas

Hari Bulan Tahun <>>>>>>?

Hari Bulan Tahun <>>>>>>? Anggaran cukai kena dibayar yang dipinda

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

, , , . Tolak: Jumlah telah dibayar hingga kini

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

, , , .

Pindaan Bulan ke -6

atau ke -9

( tandakan √ dalam petak berkenaan )

<>>?

Baki anggaran kena dibayar

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

, , , . Pengiraan Ansuran Bulanan : [ rujuk nota penerangan diperenggan ( C) ]

Ansuran ke-5/ke8 ! ke-6/ke-9 ! hingga ke - !! <_>>_>>_>>_>?

, , , .

Amaun Ansuran Bulanan

( tandakan √ dalam petak berkenaan )

Ansuran akhir <_>>_>>_>>_>?

, , , . Alamat surat-menyurat sekarang: [jika berlainan dari di atas]

RM

RM

RM

RM

RM

dari

dari

1

2

3

4

5

6

6.1

6.2

7

0 0

0 0

0 0

0 0

0 0

2 0

2 0

2 0

2 0

2 0

NOTA PENERANGAN BORANG CP204A

PINDAAN ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI

(a) Borang CP204A

Gunakan borang ini apabila membuat pindaan anggaran cukai yang kena dibayar. Isi ruangan dengan HURUF BESAR

menggunakan pen dakwat hitam.

(b) Bila pindaan kepada anggaran boleh dibuat

Anggaran cukai bagi sesuatu tahun taksiran hanya boleh dipinda dalam bulan ke-6 atau ke-9 atau kedua-duanya dalam tempoh asas. Jika

anggaran cukai yang dipinda melebihi ansuran yang telah dibayar, baki cukai mestilah dibayar secara ansuran mengikut baki tempoh bayaran

yang ada.

(c) Pengiraan amaun ansuran yang dipinda

Kira amaun ansuran yang baru dan teruskan bayaran ansuran mengikut cadangan pindaan. Amaun ansuran bulanan yang dipinda dikira

dengan membahagikan baki anggaran cukai yang belum dibayar dengan baki tempoh bayaran. Amaun sen (jika ada) hendaklah ditambah

kepada ansuran terakhir. Jika anggaran cukai yang dipinda kurang daripada jumlah yang telah dibayar, syarikat bolehlah memberhentikan

bayaran ansuran seterusnya.

Contoh:

Borang Pindaan dikeluarkan di antara 1hb -10hb

Jun dan bayaran telah dibuat sehingga bulan Mei

Borang Pindaan dikeluarkan selepas 10hb Jun dan

bayaran telah dibuat sehingga bulan Jun

Anggaran cukai

dipinda (RM)

Februari - Mei (RM 10,833 x 4)

RM 150,000.00

RM 150,000.00

Tolak: Ansuran telah

dibayar

RM 43,332.00

Februari - Jun (RM 10,833 x 5)

RM 54,165.00

Baki ansuran

RM 106,668.00

RM 95,835.00

Ansuran bulanan

dipinda

RM 13,333.50

RM 13,690.71

Jun (ke-5) - Disember (ke-11)

RM 13,333.00

Julai (ke-6) - Disember (ke-11)

RM 13,690.00

Januari (Ansuran akhir)

RM 13,337.00

Januari (Ansuran akhir)

RM 13,695.00

(d) Anggaran terkurang

Jika perbezaan antara cukai sebenar dengan anggaran cukai kena dibayar dipinda atau anggaran cukai jika tiada anggaran cukai dipinda

dikemukakan melebihi 30% dari cukai sebenar, maka cukai akan dinaikkan sejumlah 10% atas perbezaan yang melebihi 30% tanpa sebarang

notis. Formula pengiraan cukai dinaikkan ialah:

[(CS-AC) - (30% x CS)] x 10% di mana CS: cukai sebenar yang kena dibayar

AC: anggaran cukai

(e) Slip pengiriman bayaran - CP207

Gunakan slip pengiriman bayaran apabila membuat bayaran. Salinan fotostat borang CP 207 boleh digunakan. Slip pengiriman bayaran penting

supaya bayaran cukai dapat dikreditkan kepada cukai bagi tahun taksiran yang berkaitan. Borang CP207 boleh didapati di www.hasil.gov.my.

(f) Tarikh bayaran ansuran bulanan perlu diterima

Bayaran perlu diterima selewat- lewatnya pada 10 haribulan bulan ansuran berkenaan . Pembayaran boleh di buat di:

Bank - Kaunter CIMB Bank, Public Bank, Maybank, Affin Bank, RHB Bank dan Bank Rakyat - Perbankan internet CIMB, PBB, Maybank, Hong Leong Bank, RHB Bank & perbankan internet Maybank - Auto Teller Machine (ATM) CIMB, PBB dan Maybank

LHDNM - ByrHASIL m e l a l u i F P X ( F i n a n c i a l P r o c e s s E x c h a n g e ) di www.hasil.gov.my. - Kaunter Bayaran LHDNM atau melalui pos:

Cek, kiriman wang dan draf bank hendaklah dipalang dan dibayar kepada Ketua Pengarah Hasil Dalam Negeri.

Pos Malaysia Berhad – Kaunter dan Pos Online Cukai akan dinaikkan sejumlah 10% atas amaun yang tidak dibayar dalam tempoh ditetapkan tanpa sebarang notis.

(g) Pertukaran tarikh penutupan akaun

Kemukakan Borang CP204B jika terdapat pertukaran tarikh penutupan akaun. Borang perlu diterima selewat-lewatnya seperti berikut:

Tempoh perakaunan dipendekkan: Satu bulan sebelum tarikh permulaan tempoh perakaunan yang baru

Tempoh perakaunan dipanjangkan: Satu bulan sebelum tarikh penutupan akaun yang asal.

ANGAN BORANG CP204B

PEMBERITAHUAN PERTUKARAN TARIKH PENUTUPAN AKAUN OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH /

(RM 106,668) ÷ 8

(RM 95,835) ÷ 7

FORM PT

2014

For Enquiries:-

LHDNM Branch

Tol Free Line : 1-800-88-5436 (LHDN)

Calls From Overseas : 603-77136666

Official Portal : http://www.hasil.gov.my

RETURN FORM OF A LIMITED LIABILITY PARTNERSHIP UNTDER SECTION 77A OF THE INCOME TAX ACT 1967

This form is prescribed under section 152 of the Income Tax Act 1967

PT 2014

YEAR OF ASSESSMENT Form

CP3PT - Pin. 2014 Lembaga Hasil Dalam Negeri Malaysia

Reference No. (Registration No.) : Income Tax No. : Date :

Date received (1) Date received (2)

FOR OFFICE USE

USE BLACK INK PEN & DO NOT FOLD

BASIC PARTICULARS

1 Name of Limited Liability Partnership

2 Income Tax No. PT 3 Reference No. (Registration No.)

4 Accounting Period From (dd/mm/yyyy) To (dd/mm/yyyy)

5 Basis Period From (dd/mm/yyyy) To (dd/mm/yyyy)

6 Country of Residence (use Country Code) 7 Employer No. E

8 Limited Liability Partnership with capital contribution of RM2.5 million and below at the beginning of the basis period 1 = Yes 2 = No

PART A : PARTICULARS OF PARTNERS

A1 Name of Partner’s : A2 Partner’s Identification / Passport / Registration No. :

A1a Partner I A2a Partner I

A1b Partner II A2b Partner II

A1c Partner III A2c Partner III

PART B: STATUTORY INCOME, TOTAL INCOME , CHARGEABLE INCOME & TAX PAYABLE RM Sen

B1 Aggregate Statutory Income from Business B1 .00

B2 Less : Business losses brought forward ( restricted to B1 ) B2 .00

B3 TOTAL ( B1 – B2 ) B3 .00

Other statutory income:

B4 Interest and discounts B4 .00

B5 Rents, royalties and premiums B5 .00

B6 Other income B6 .00

B7 AGGEGATE INCOME ( B3 to B6 ) B7 .00

B8 Less : Current year business losses ( restricted to B7 ) B8 .00

B9 Approved donations / gifts / contributions B9 .00

B10 Zakat perniagaan ( restricted to 2.5% aggregate income in B7 ) B10 .00

B11 TOTAL INCOME [ B7 – ( B8 to B10 ) ] ( enter ‘0’ if value is negative ) B11 .00

B12 Statutory income from dividends B12 .00

B13 CHARGEABLE INCOME ( B11 + B12 ) B13 .00

B14 Division of Chargeable Income Rate (%) Income Tax

B14a .00 20 B14a .

B14b .00 25 B14b .

B14c .00 B14c .

B14d .00 B14d .

B14e .00 B14e .

B15 TOTAL INCOME TAX CHARGED ( B14a to B14e ) B15 .

B16 Less: Section 51 Income Tax Act 2007 (dividends)

. Section 110(others) . Section 132 and 133 . B16 .

B17 TAX PAYABLE ( B15 - B16 ) B17 .

B18 Or TAX REPAYABLE ( B16 – B15 ) B18 .

B19 Installment payments made B19 .

B20 Balance of tax payable ( B17 – B19 ) / Tax paid in excess ( B19 - B17 ) B20 .

(Enter ‘ X ’ if tax paid in excess)

DECLARATION BY COMPLIANCE OFFICER

I Identification / passport no. (Delete whichever is not relevant)

hereby declare that the information given in this return form is true, complete and correct pertaining to the income tax of the limited liability partnership as required under the Income Tax Act 1967

Date

Signature

Tarikh Terima (1) Tarikh Terima (2)

RETURN FORM OF A LIMITED LIABILITY PARTNERSHIP UNDER SECTION 77A OF THE INCOME TAX ACT 1967

This form is prescribed under section 152 of the Income Tax Act 1967 PT YEAR OF ASSESSMENT Form

CP3PT – Pin.2014 Lembaga Hasil Dalam Negeri Malaysia

1

PART C: FINANCIAL PARTICULARS OF LIMITED LIABILITY PARTNERSHIP [ MAIN BUSINESS ONLY ]

C1 Name of Business

C2 Business Code

Fixed Assets :

C3 Sales / Turnover

. 00 C30 Motor Vehicles

. 00

LESS : C31 Plant and Machinery

. 00

C4 Opening Stock

. 00 C32 Land and Buildings

. 00

C5 Purchases

. 00 C33 Other Fixed Assets

. 00

C6 Cost of Production

. 00 C34 TOTAL OF FIXED ASSETS

. 00

C7 Closing Stock

. 00 C35 Total cost of fixed assets acquired in the basis period

. 00

C8 Cost of Sales

. 00 C36 Investments

. 00

C9 GROSS PROFIT / LOSS ( C3 – C8 )

. 00 Current Assets :

( Enter ‘X’ if negative )

C37 Trade Debtors

. 00

C10 Foreign Currency Exchange Gain

. 00 C38 Other Debtors

. 00

C11 Other Business Income

. 00 C39 Stock

. 00

C12 Other Income

. 00 C40 Loans to Partners

. 00

C13 Non-taxable Profits

. 00 C41 Cash in hand and cash at bank

. 00

EXPENDITURE ( Enter ‘X’ if negative )

C14 Interest

. 00 C42 Other Current Assets

. 00

C15 Professional, technical, management and legal fees

. 00 C43 TOTAL CURRENT ASSETS

. 00

C16 Technical fee payments to non-resident recipients

. 00 C44

TOTAL ASSETS ( C34 + C36 + C43 )

. 00

C17 Contract Payments

. 00 LIABILITIES AND PARTNERSHIP CAPITAL

C18 Non-partner’s Salaries and wages

. 00 Current Liabilities :

C18a Partners’ Salaries and wages

. 00 C45 Loans and Overdrafts

. 00

C19 Royalties

. 00 C46 Trade Creditors

. 00

C20 Rental / Lease

. 00 C47 Other Creditors

. 00

C21 Maintenance and repairs

. 00 C48 Loans from Partners

. 00

C22 Research and development

. 00 C49 Other Current Liabilities

. 00

C23 Promotion and advertising

. 00 C50 TOTAL CURRENT LIABILITIES

. 00

C24 Travelling and accommodation

. 00 C51 Long-term Liabilities

. 00

C25 Foreign Currency Exchange Loss

. 00 C52 TOTAL LIABILITIES

. 00

C26 Other Expenditure

. 00 Partners’ Capital:

C27 TOTAL EXPENDITURE

. 00 C53 Capital Contributions . 00

C28 NET PROFIT / LOSS

. 00 C54 Profit / Loss Appropriation Account . 00

( Enter ‘X’ if negative ) ( Enter ‘X’ if negative )

C29 Non-allowable Expenses . 00 C55 Reserve Account . 00

C56 Total Capital

. 00

( Enter ‘X’ if negative )

C57 TOTAL LIABILITIES AND CAPITAL

. 00

( Enter ‘X’ if negative )

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Name : ………………………………………………………………………………………

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

………..…………………………….

Income Tax No. : PT………………………………………………………

PART D: PARTICULARS OF WITHHOLDINGS TAXES

Section Gross Amount Paid Total Tax Withheld and Remitted to

LHDNM Total Net Amount Paid

D1 107A . . .

D2 109 . . .

D3 109A . . .

D4 109B . . .

D5 109F . . .

PART E: OTHER PARTICULARS

E1 Telephone No. E2 Website Address (if any)

E3 Name of Bank E4 Bank Account No.

Note : Enter the name of the bank and bank account no. for the purpose of electronic income tax refund

E5 Disposal of assets under the Real Property Gains Tax Act 1976? 1 = Yes 2 = No

E6 Has the disposal been declared to LHDNM? ( If E5=1) 1 = Yes 2 = No

PART F : PARTICULARS OF COMPLIANCE OFFICER

F1 Name F2 Identification No.

F3 Passport No. F4 Income Tax No.

F5 Correspondence Address

Postcode

City State

F6 Telephone No. F7 e – Mail

PART G : PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETE THIS RETURN FORM

G1 Name of Firm

G2 Telephone No. G5 Signature

G3 Tax Agent’s Approval No.

G4 e-Mail

Tarikh Terima (1) Tarikh Terima (2)

IMPORTANT REMINDER

Complete all relevant items in BLOCK LETTERS and use black ink pen

Due date to furnish the form and pay the balance of tax payable : 7 months from the closing date of accounts

METHOD OF PAYMENT 1. Payment can be made as follows:

1.1 Bank - Information regarding payment via bank is available at the LHDNM official portal, http://www.hasil.gov.my 1.2 LHDNM - ByrHASiL through FPX (Financial Process Exchange) at the LHDNM official portal, http://www.hasil.gov.my

- Payment counters of LHDNM in Peninsular Malaysia (LHDNM Payment Center in Kuala Lumpur), Sabah and FT Labuan (LHDNM

Payment Center in Kota Kinabalu) and Sarawak (LHDNM Payment Center in Kuching) 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) which is available at the LHDNM official portal, http://www.hasil.gov.my when making payment.

1.3 Pos Malaysia Berhad - Counter and Pos Online 2. Write down the name, address, telephone number, income tax 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.

In accordance with section 89 of the Income Tax Act 1967, a change of address must be furnished to LHDNM within 3 months of the change. Notification can be made via e-Kemaskini or by using Form CP600B (Notification of Change of Address) which can be obtained from the LHDNM official portal, http://hasil .gov.my

Name : ……………………………………………………………….. ………………………………………………………………………….

Income Tax No. : PT ……………………………...

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