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TF 2014 1
2 F
BAHAGIAN A:
A1 A2
A3
A5
A6 A7
A8 A9
A10
%
E
-
MAKLUMAT PERTUBUHAN
>>>>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>?
2
>>>>>>>?
A14
Postcode
State
Town
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>? >>>>>>>>>>>>?
Town Postcode
A12
State
A13
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>? >>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
!
>>>>>>>>>>>>>>>>>>>>>?
A11
Postcode
State
Town
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>? >>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
A14a >>>>>>>>>>>>>>>>>>>>>?
Name Income Tax No.
Correspondence Address of Association
Registered Address
Address Where Association's Records are Maintained 1 = If maintained at address as per A11 2 = If maintained at address as per A12 3 = If maintained at an address other than A11 and A12
Other Address (if A13 = 3)
Website / Blog Address
*Delete wichever is not relevant
3
>>>>>>>? Name
B1
B2
B3
Income Tax No. Amount (RM)
B4
B5
B6
B7
B8
B9
B10
B11
B12
B13
D
D
D
B7
B8
B9
B10
B11
B12
B13
TOTAL (B7 - B8)
4
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>>>>>>>? Name Income Tax No.
B14
B15
B16
B17
B18
B14
B15
B16
B17
B18
AGGREGATE INCOME (B9 + B16)
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Note : Fill in Part B if the Association is RESIDENT in Malaysia (If A1 = 1)
[Declare amount in Ringgit Malaysia currency (RM)]
PART B: STATUTORY INCOME, TOTAL INCOME AND TOTAL TAX CHARGEABLE
Statutory Business Income Business Code Amount (RM)
Business 1
Business 2
Business 3 + 4 and so forth (if any)
Statutory Partnership Income
Partnership 1
Partnership 2
Partnership 3 + 4 and so forth (if any)
Aggregate statutory income from businesses (B1 t o B6)
LESS: Business losses brought forward (Restricted to amount in B7)
Statutory Income from Other Sources
Dividends
Interest and discounts
Rents, royalties and premiums
Annuities and other periodical payments
Other gains or profits
Additions pursuant to paragraph 43(1)(c)
Aggregate statutory income from other sources (B10 to B15)
LESS: Current year bus ines s losses (Restricted to amount in B17)
LESS : Other expenditure
B20
B21
B22
B26
B27
B29
B31
B30
B32
TOTAL (B19 - B20)
LESS : Donations and Gifts
5
B20
B21
B25
B27
B29
B31
B30
B32
TOTAL (B21 B29)
(Enter if value is negative)
(Enter if value is negative)
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>>>>>>>? Name Income Tax No.
B28 B28 _>>_>>_>>? , , ,
TAXABLE PIONEER INCOME
TOTAL INCOME / CHARGEABLE INCOME (B30 + B31)
B22
B26
B22A
B23
B24
Restricted to 7% of B17
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B25
B19 B19 TOTAL (B17 - B18) _>>_>>_>>? , , ,
B33a
B33b
B33
B34
Tax on the first
Tax on the balance
TOTAL TAX CHARGEABLE (B33a + B33b) B34
At Rate (%)
C1
C2
C3
C4
C5
C6
C7
C8
C9
C10
C11
C12
C13
C14
C15
C16
C17
C18
D
D
D
C7
C8
C9
C10
C11
C12
C13
C14
C15
C16
C17
C18
TOTAL (C7 - C8)
AGGREGATE INCOME (C9 + C16)
6
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>>>>>>>? Name Income Tax No.
Note: Fill in Part C if the Association is NOT RESIDENT in Malaysia (If A1 = 2)
[Declare amount in Ringgit Malaysia currency (RM)]
PART C: STATUTORY INCOME, TOTAL INCOME AND TOTAL TAX CHARGEABLE
Statutory Business Income Business Code Amount (RM)
Business 1
Business 2
Business 3 + 4 and so forth (if any)
Income Tax No. Statutory Partnership Income Amount (RM)
Partnership 1
Partnership 2
Partnership 3 + 4 and so forth (if any)
LESS: Business losses brought forward (Restricted to amount in C7)
Aggregate statutory income from businesses (C1 to C6)
Statutory Income from Other Sources
Dividends
Rents and premiums
Annuities and other periodical payments
Other gains or profits
Additions pursuant to paragraph 43(1)(c)
Discounts
Aggregate statutory income from other sources (C10 to C15)
LESS: Current year business losses (Restricted to amount in C17)
LESS: Donations and Gifts
C22
C25
C26
C28
C29
C33a
C33b
C33c
C27
C33
C33d
C34
Total donations and gifts (C22 to C28)
Other income (please specify )
TOTAL INCOME / CHARGEABLE INCOME (C32 to C33d)
C22
C25
C26
C27
C28
C29
C33a
C33b
C33d
C34
7
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>>>>>>>? Name Income Tax No.
C33c _>>_>>_>>? , , ,
C30
C31
C32
TOTAL (C21 C29) (Enter '0' if value is negative)
TAXABLE PIONEER INCOME
TOTAL (C30 + C31)
C30
C31
C32
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C22A
C23
C24
Restricted to 7% of C17
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C19 C19 TOTAL (C17 - C18)
C20
C21 C21
C20
LESS : Other expenditure
TOTAL (C19 - C20) (Enter if value is negative)
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Qualifying prospecting expenditure - Schedule 4 and paragraph 44(1)(b)
Gift of money to the Government, State Government, local authorities
Gift of money approved institutions and organizations
Gift of money or cost of contribution in kind for any approved sports activity or sports body
Gift of money or cost of contribution in kind for any approved project of national interest approved by the Minister of Finance
Gift of artifacts, manuscripts or paintings to the Government / State Government
Gift of money for the provision of library facilities or to libraries
Gift of paintings to the National Art Gallery or any state art gallery
Zakat perniagaan (Restricted to 2.5% of amount in C17)
Gross income subject to tax at other rates
Interest
Royalties
Special classes of income under section 4A
8
->>_>>_>>_>?
>>>>>>>? Name Income Tax No.
C35a
C35 COMPUTATION OF TAX CHARGEABLE
Division of chargeable income according to the rate applicable
TOTAL TAX CHARGEABLE (C35a to C35g)
Gross income subject to tax at other rates
Chargeable Income Rate (%) Tax Chargeable
26
5
8
10
12
15
C36
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PART D: TAX PAYABLE / REPAYABLE
C35c
C35d
C35e
C35b
C35f
C35g
C36
D1
D2
D3
D4
D5
D6
TOTAL TAX CHARGEABLE (from B34 or C36)
Tax deduction under section 51 of Finance Act 2007 (dividends)
Section 110 tax deduction (others)
Section 132 tax relief
TAX REPAYABLE * [(D2 + D3 + D4 + D5) - D1] OR
LESS
D6
D2
D3
D4
D5
D1
D7
Section 133 tax releif
TAX PAYABLE * [D1 - (D2 + D3 + D4 + D5)]
D7
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Restricted to D1
E1
E4
E2
E3
Tax payable (from D6)
LESS : Instalments paid
Balance of tax payable * (E1 - E2)
Tax paid in excess * (E2 - E1)
E2
E3
E4
E1
OR
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PART E: STATUS OF TAX FOR YEAR OF ASSESSMENT 2014
* Please enter the tax position (D6 / D7 / E3 / E4 whichever is applicable) under the item Status ofTax on page 1
9
>>>>>>>? Name Income Tax No.
F1
F2
Type of Income Gross Amount Year for Which Paid
_>>_>>_>>?
_>>_>>_>>?
>?
>? , , ,
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F3 _>>_>>_>>? >? , , ,
G1
G1a
G1b
G1c Losses carried forward [G1a + G1b]
LOSSES
G1a
Balance from current year losses
G1b
G1c
Balance Carried Forward
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G1d Pioneer loss Amount Absorbed
_>>_>>_>>? _>>_>>_>>? , , , , , ,
PART F: INCOME OF PRECEDING YEARS NOT DECLARED
PART G: PARTICULARS OF BUSINESS INCOME
G3a
G3 Total Gross Amount Paid
107A
G3b
G3c
G3d
PARTICULARS OF WITHHOLDING TAXES
109
109A
109B
Total Tax Withheld and Remitted to LHDNM
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Section
G3e 109F _>>_>>_>>? _>>_>>_>>? , , , , , ,
G2e
G2
G2f
G2a
G2b
G2c
G2d
CAPITAL ALLOWANCES Allowance Absorbed Balanced Carried Forward
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Business 1
Business 2
Business 3 + 4 and so forth (if any)
Partnership 1
Partnership 2
Partnership 3 + 4 and so forth (if any)
10
>>>>>>>? Name Income Tax No.
, ,
H1
H5
H2
J1
Claim Code Claim Code Amount
H3
H4
TOTAL CLAIMED
Type of Incentive
J2
Amount
Amount Absorbed Balance Carried Forward
H5
?
?
?
?
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PART H: SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION
PART J: INCENTIVE CLAIM
Schedule 4 Qualifying Expenditure
Increased Exports Allowance for Qualifying Services
K1
K3
K4
K5
K12
K6
K13
INCOME:
K1
K7
K8
K9
K11
K3
K4
K10
TOTAL INCOME (K1 to K12) K13
K5
K12
K7
K8
K9
K11
K10
K6
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PART K: FINANCIAL PARTICULARS OF ASSOCIATION
Seminars / conventions / training
Donations
Publishing
Visitors' / green fees
Annual / Members' Fees
Receipts from non-members
Other businesses
Dividends
Interest and discounts
Other income
Rents, royalties and premiums
K2 K2 , , , Entrance Fees
_>>_>>_>>?
_>>_>>_>>?
_>>_>>_>>?
11
>>>>>>>? Name Income Tax No.
K15
K14
K16
K20
EXPENSES:
K20
K16
K17
K18
K19
K17
K18
K19
K15
K14
_>>_>>_>>?
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_>>_>>_>>?
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Seminars / conventions / training
Legal & professional fees
Rental / lease
Meetings
Travelling and accommodation
Interest
Salaries and wages
K21 K21 , , , K22
K22 , , , Other expenses
Welfare / Charitable expenses
K25
K24 K24
K25
SURPLUS / DEFICIT
K23 K23
Non-allowable expenses
TOTAL EXPENSES (K14 to K22)
(Enter if negative) !
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Current Assets:
K32
K33
K32
K33
K34
K35
K36
K34
K35
K36
_>>_>>_>>?
_>>_>>_>>?
_>>_>>_>>?
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_>>_>>_>>?
, , ,
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Stock
Short-term savings
Trade debtors
Sundry debtors
_>>_>>_>>?
K28
K30 TOTAL FIXED ASSETS (K26 to K29) K30
K31
K29
K31 Investments
K27
K26
K28
K29
K27
K26
BALANCE SHEET Fixed Assets:
_>>_>>_>>?
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Plant and machinery
Land and buildings
Motor vehicles
Other fixed assets
_>>_>>_>>? , , ,
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_>>_>>_>>?
!
12
>>>>>>>? Name Income Tax No.
, , ,
K38
TOTAL ASSETS (K30 + K31 + K39)
K39
K40
TOTAL CURRENT ASSETS (K32 to K38)
K37
K38
K39
K40
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K37 (Enter if negative)
Cash at bank
Other current assets
K43
K46
K44
K45
K42
LIABILITIES:
K41
TOTAL LIABILITIES (K41 to K45)
K44
K43
K42
K41
K46
K45
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K47
K48
K49
K47
K48
K49
(Enter negative)
K50
K51
!
!
!
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_>>_>>_>>?
_>>_>>_>>? K50
K51 , , ,
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Loans and overdrafts
Trade creditors
Long term liabilities
Sundry creditors
Other current liabilities
Current year's surplus / deficit
Transfer to special fund
Current account balance carried forward
Special fund balance
Current account balance brought forward
(Enter negative)
(Enter negative)
L2
L6
L4 L4
L3 L3
L1
L2
L1
L5
L6
L5
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PART L: PARTICULARS OF EXEMPT INCOME
Interest
Business and Partnership
Pioneer income
Other income
Rents
Dividends
_>>_>>_>>?
a Name of Firm >>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>? b Telephone No. - >>>>>>>>>>?
>>>>>>>>>>>>?
>>>>>>>? Name Income Tax No.
Designation
Signature
Day Month Year
- - Date
I >>>>>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>?
>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
Identification No. / Passport No. * *Delete whichever is not relevant hereby declare that the information regarding the income and claim for deductions as given by me in this return form and in any document attached is true, correct and complete.
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM
c s Approval No.
Signature
Day Month Year
- - Date >>>>>?
RM
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. PAYMENT CODE INSTALMENT NO.
Amount of Payment
CP501 [Pin. 1/2014]
Name and Postal Address
084 99
!!!!!!!!!!!! , , , .
REMITTANCE SLIP
YEAR OF ASSESSMENT
2014
Reference No. (Identification No. / Passport No.)
Cheque No. and Others
Name of Bank
Telephone No.
Date :
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), Affin Bank
Berhad (ABB) and Bank Rakyat by using the bank payment slip. - CIMB, PBB, Maybank, Hong Leong Bank, RHB Bank Berhad (RHB) & Alliance Bank Malaysia Berhad internet banking
and Maybank phone banking. - Auto Teller Machine (ATM) of PBB, Maybank & CIMB, PBB Cheque Deposit Machine and CIMB Cash Deposit Machine. 1.2 LHDNM - ByrHasil through FPX (Financial Process Exchange) at LHDNM Official Portal, 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 (CP501) when making payment. 1.3 Pos Malaysia Berhad - counter and Pos Online
Lembaga Hasil Dalam Negeri Malaysia Pusat Bayaran, 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
Aras 1, Wisma Hasil No. 1, Jalan Padungan Kuching