FORM TC 2012 BAYARAN POS JELAS POSTAGE 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 Enquiries:- LHDNM Branch Main Line : 1-300-88-3010 Main Line – Calls From Overseas : 603-4289-3500 Website : http://www.hasil.gov.my USE BLACK INK PEN & DO NOT FOLD
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FORM TC 2012
BAYARAN POS JELAS POSTAGE 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 Enquiries:-
LHDNM Branch
Main Line : 1-300-88-3010
Main Line – Calls From Overseas : 603-4289-3500
Website : http://www.hasil.gov.my
USE BLACK INK PEN & DO NOT FOLD
To
:
GUIDE NOTES ON FORM TC FOR YEAR OF ASSESSMENT 2012
Director General of Inland Revenue Lembaga Hasil Dalam Negeri Malaysia
Reference No. (Registration No.)
Date
:
:
Income Tax No.
:
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
CP5C SULIT
Telephone
Fax
Website
:
: : http://www.hasil.gov.my
1-300-88-3010
03-42893400
1. Form TC is:
a statement under section 77A Income Tax Act 1967 (ITA 1967);
an income tax computation pursuant to subsection 77A(3) of ITA 1967; and
a notice of assessment under section 90(2) of the same Act. 2. Therefore, you are required to:
(a) complete this return form with care, correctly and clearly. Please refer to the “Criteria On Incomplete Income Tax Return Form (ITRF)” at the website of Lembaga Hasil Dalam Negeri Malaysia (LHDNM).
(b) compute your tax based on audited accounts and in accordance with the enclosed explanatory notes or guidebook which can be printed from the website of LHDNM. However, working sheets used for computation need not be furnished with this return form but must be kept for the purpose of examination by LHDNM for a period of seven (7) years after the end of the year in which the return is furnished.
(c) furnish the following working sheets which can be printed from the website if entitled to a tax refund as per item C8 or CA6 of this return form:-
(i) Working Sheet HK-3 (enclosed) in respect of the claim for tax deduction under section 51 of Finance Act 2007 (dividends);
(ii) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); and
(iii) Working Sheet HK-8 / HK-9, if applicable, relating to the foreign tax deducted in the country of origin.
(d) use the enclosed Remittance Slip (CP207) when paying the balance of tax payable ( if any) as per item D3 of this return form.
3. Detach the Remittance Slip (CP207) before you furnish the Form TC. The Form TC must be completed
and furnished to LHDNM at the above address within the stipulated period. 4. Only original return forms are acceptable. Return forms submitted via fax are not considered as
furnished in accordance with ITA 1967.
Thank you.
“SERVICE TO THE COUNTRY” “TOGETHER WE DEVELOP THE NATION”
1
CP2A [Pin. 2012] TC
LEMBAGA HASIL DALAM NEGERI MALAYSIA
UNDER SECTION 77A OF THE INCOME TAX ACT 1967 RETURN FORM OF A UNIT / PROPERTY TRUST
This form is prescribed under section 152 of the Income Tax Act 1967
Tax deduction under section 51 of Finance Act 2007 (dividends)
OR
LESS:
CA4
CA3
CA2
Section 110 tax deduction (others)
TAX REPAYABLE * ( CA3 + CA4 – CA2 ) [For a ‘Tax Repayable’ case, fill in items A17 and A18 on page 3]
TAX PAYABLE * ( CA2 – CA3 – CA4 )
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Name Income Tax No.
BA16a
BA16c
BA16b
BA16
BA16a
BA16b
BA16c
BA16d
BA17
Gross income subject to tax at other rates
Interest
Royalties
Special classes of income under section 4A
Other income (please specify………...………………………..)
TOTAL INCOME / CHARGEABLE INCOME ( BA15 to BA16d )
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BA16d
BA17
PART D: STATUS OF TAX FOR YEAR OF ASSESSMENT 2012
8
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Name Income Tax No.
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, , , . Tax payable ( from C7 or CA5 ) D1
Gross payments to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B and 109F.
PART G: PARTICULARS OF INCOME OF UNIT TRUST / PROPERTY TRUST
G1
G1b
G1c
PARTICULARS OF WITHHOLDING TAXES
G1a
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G2
G2a
G2b
Section
107A
109
109A
109B
Total tax withheld and remitted to LHDNM
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Qualifying capital expenditure in respect of rental income of Unit Trust / Property Trust
SPECIAL DEDUCTION FOR QUALIFYING CAPITAL EXPENDITURE IN RESPECT OF RENTAL INCOME PURSUANT TO SECTION 63A OR SPECIAL DEDUCTION FOR EXPENSES UNDER SECTION 63B Section
Special deduction for expenses of Unit Trust / Property Trust
63A
63B
Total Claimed
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G1d
Total gross amount paid
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PART F: DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976
F1 ! !
! !
Any disposal of asset? Yes
Yes
No
No
(Indicate ‘X’ in the relevant box)
F2 Has the disposal been declared to LHDNM? (If F1 = ‘Yes’)
PART E: INCOME OF PRECEDING YEARS NOT DECLARED Year For
Which Paid Type of Income Gross Amount
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D4
D3
E3
E2
E1
Tax paid in excess * ( D2 – D1 )
D2
D3
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OR
LESS: Instalments paid
Balance of tax payable * ( D1 – D2 )
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D4
Please enter the tax position ( C7 / C8 / CA5 / CA6 / D3 / D4 whichever is applicable ) under the item ‘Status of Tax’ on page 1.
*
PART H: FINANCIAL PARTICULARS OF UNIT TRUST / PROPERTY TRUST
hereby declare that this return form contains information that is true, complete and correct pertaining to the income tax of the above unit trust / property trust for the Year of Assessment 2012 as required under the Income Tax Act 1967.
Please read the following reminder before signing this return form
REMINDER
Please ensure that the tax computation and financial particulars entered in this return form are complete, in order and based on audited accounts. Carefully check all information given before 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 have been done on the working sheets provided and the amounts accurately transferred to the Form TC.
All working sheets, records and documents are properly kept for examination by LHDNM.
All information have been clearly filled in the spaces provided.
Name and income tax number of the unit trust / property trust are clearly indicated at the top of every page of this return form and relevant working sheets.
If there is any balance of tax payable, payment must be made according to the following:
Payment can be made as follows: (a) Bank - counters of CIMB Bank Berhad (CIMB), Public Bank Berhad (PBB), Malayan
Banking Berhad (Maybank) and Affin Bank Berhad (ABB) by using the bank payment slip by using the bank payment slip.
- PBB, Maybank, Hong Leong Bank & Citibank internet banking and Maybank phone banking.
- Auto Teller Machine (ATM) of PBB and Maybank.
(b) LHDNM - e-Payment through FPX (Financial Process Exchange) at LHDNM website, http://www.hasil.gov.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, income tax 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 following address.
CASH payment must not be sent by mail. (c) Pos Malaysia Berhad
- counter and Pos Online
PENINSULAR MALAYSIA
SABAH & FT 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 Cawangan Kota Kinabalu Wisma Hasil Jalan Tunku Abdul Rahman 88600 Kota Kinabalu Lembaga Hasil Dalam Negeri Malaysia Cawangan Kuching Aras 17, 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.
INCOME TAX NO. INSTALMENT NO. YEAR OF ASSESSMENT
Amount of Payment
Reference No. (Registration No.) Cheque No. and Others
Telephone No.
Date :
CP207 [Pin. 1/2012]
Name and Postal Address
!!!!!!!!!!!!
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PAYMENT CODE
Name of Bank
086
99
2012
MALAYSIAN INCOME TAX Remittance Slip
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.
1. Payment can be made as follows: 1.1 Bank - Counters of CIMB Bank Berhad (CIMB), Public Bank Berhad (PBB), Malayan Banking Berhad (Maybank) and Affin Bank
Berhad (ABB) by using the bank payment slip. - PBB, Maybank, Hong Leong Bank & Citibank internet banking and Maybank phone banking. - Auto Teller Machine (ATM) of PBB and Maybank.
1.2 LHDNM - e-Payment through FPX (Financial Process Exchange) at LHDNM website, http://www.hasil.gov.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.
1.3 Pos Malaysia Berhad - counter and Pos Online
Lembaga Hasil Dalam Negeri Malaysia Cawangan Pungutan, Tingkat 15, Blok 8A Kompleks Bangunan Kerajaan, Jalan Duta Karung Berkunci 11061 50990 Kuala Lumpur
Postal Address Payment Counter PENINSULAR MALAYSIA
SABAH & FT LABUAN
SARAWAK
Lembaga Hasil Dalam Negeri Malaysia Cawangan Kota Kinabalu Wisma Hasil Jalan Tunku Abdul Rahman 88600 Kota Kinabalu Lembaga Hasil Dalam Negeri Malaysia Cawangan Kuching Aras 17, Wisma Hasil No. 1, Jalan Padungan 93100 Kuching
Tingkat Bawah, Blok 8A Kompleks Bangunan Kerajaan Jalan Duta Kuala Lumpur
Tingkat Bawah Wisma Hasil Jalan Tunku Abdul Rahman Kota Kinabalu