Example: Tax submission in 2022 (For calendar 2021 year)
示例:2022年纳税申报(对于2021日历年)
Annual income statement prepared by company to employees for tax submission purpose
公司准备年度收入表给雇员报税
2. CP 58
Commission / fees statement prepared by company to agents, dealers & distributors
公司为代理商、经销商和分销商准备的佣金/费用报表
3. Form E
Form used by company to declare employees status and their salary details to LHDN
公司用于向LHDN声明员工状态及薪资详情的表格
4. Form BE
Income tax return for individual who only received employment income
仅获得就业收入的个人所得税申报表
5. Form B
Income tax return for individual with business income (income other than employment income)
个人营业所得(就业所得以外的所得)纳税申报表
6. Form P
Income tax return for partnership
合伙企业所得税申报表
Deadline: 30.06.2022
截止日期：2022.06.30
Income tax return for companies
公司所得税申报表
8. Form PT
Income tax return for LLP
有限责任公司所得税申报表
Submission of Form CP204:
提交表格CP204:
Pursuant to subsection 107C (7A) of the ITA根据ITA第107C (7A)小节
- Companies are required to submit Form CP204 by e-Filing from the Year of Assessment 2018
- 从2018课税年度起，公司须以电子存档方式提交表格CP204
- Trust bodies, cooperatives and Limited Liability Partnerships (LLPs) are required to submit Form CP204by e-Filing from the Year of Assessment 2019.
- 从2019年开始，信托机构、合作社和有限责任合伙企业(LLPs)必须通过电子存档提交表格CP204。
Subsection 107C (2) of the ITA 1967 ITA 1967第107C(2)条
- Companies, cooperatives, trust bodies and LLPs in operation must submit e-CP204 not later than 30 days before the commencement of the basis period for a year of assessment.
- 正常经营的公司、合作社、信托机构及有限公司必须于一年评税基期开始前30天内提交e-CP204。
Under paragraph 107C (4) (a) of the ITA 1967根据ITA 1967年第107C (4) (a)段
- For companies, cooperatives, trust bodies and LLPs that have just commenced operations and have a first basis period for a year of assessment of not less than six (6) months, e-CP204 must be submitted in a period of three (3) months from the date of commencement of operations of companies, cooperatives, trust bodies andLLPs
- 如公司、合作社、信托机构及律师事务所刚刚开始经营，而首个评税基期不少于6个月，则e-CP204须于公司、合作社、信托机构及律师事务所开始经营之日起计三(3)个月内提交。
Example: THE BASIS PERIOD FOR A NEW BUSINESS TO OPERATE IS NOT LESS THAN SIX (6) MONTHS:
例如:新业务经营的评税基期不少于六(6)个月:
1. Syarikat ABC Sdn. Bhd. was established on 25.2.2019 and commenced business operation on 1.4.2019. The first accounting period ended on 31.12.2019 (9 months). The company must submit e-CP204 for the Year of Assessment 2019 not later than 30.6.2019, which is three (3) months from the date of commencement of its business operations. The monthly instalment payment will begin on the 6th month of the basis period for the Year of Assessment 2019, which is from September 2019 to May 2020.
Syarikat ABC Sdn. Bhd. 2019年2月25日成立，2019年4月1日开始营业。首个会计期间截至2019年12月31日(9个月)。该公司必须在2019年6月30日之前提交2019年度e-CP204，即自其业务运营开始之日起三(3)个月。每月分期付款将从2019纳税年度的第6个月开始，即2019年9月至2020年5月。
2. DEF Sdn. Bhd. was established on 25.2.2019 and commenced business operation on 1.4.2019. The firstaccounting period ended on 30.11.2019 (8 months). The company must submit e-CP204 for the Year ofAssessment 2019 not later than 30.6.2019, which is three
(3) months from the date of commencement of its business operation.
The monthly instalment payment will begin on the 6th month of the basis period for the Year ofAssessment 2019, which is from September 2019 to May 2020.
DEF Sdn. Bhd. 2019年2月25日成立，2019年4月1日开始营业。第一会计期间截至2019年11月30日(8个月)。该公司必须在2019年6月30日之前提交2019年度e-CP204，即从其业务运营开始之日起三个月。
每月分期付款将从2019纳税年度的第6个月开始，即2019年9月至2020年5月。
2. XYZ Sdn. Bhd. was established on 30.1.2019 and commenced business operations on 1.2.2019. The firstaccounting period ended on 30.9.2019 (8 months). The company must submit e-CP204 for the Year ofAssessment 2019 not later than 30.4.2019, which is three
(3) months from the date of commencement of its business operation.
The monthly instalment payment starts on the 6th month of the base period for the Year of Assessment 2019,which is from the July 2019 instalment to February 2020.
XYZ Sdn. Bhd.2019年1月30日成立，2019年2月1日开始营业。首个会计期间截至2019年9月30日(8个月)。该公司必须在2019年4月30日之前提交2019年度e-CP204，即从其业务运营开始之日起三个月。
每月分期付款始于2019纳税年度基准期的第6个月，即2019年7月至2020年2月的分期付款。
Subsection 107C (3) of the ITA ITA第107C(3)条
- the minimum amount of tax estimate for a year of assessment shall not less than 85% of the amount of theamendment of tax estimate or the tax estimate amount (if no amendment of tax estimate is submitted) for the immediate preceding year of assessment.
- 每一纳税年度的最少评税金额不得少于修订的评税金额或上一纳税年度的评税金额(如没有提交修订的评税金额)的85%。
- Companies, trust bodies, cooperatives and LLPs that have just started operations can determine the estimated tax payable for the first year of assessment according to the company's estimated profit. The estimated tax payable for the first year of assessment will be the basis for determining the estimated tax for the following yearof assessment.
- 刚开始营业的公司、信托机构、合作社和有限责任公司可根据公司的估计利润确定第一年应纳税额。首个纳税年度的估计应缴税款，会作为判定下一个纳税年度的估计应缴税款的依据。
- Companies, cooperatives, trust bodies and LLPs are allowed to amend the tax estimates payable bysubmitting e-CP204A.
- 公司、合作社、信托机构和有限责任公司可通过提交e-CP204A修订应缴税款预估
- Form CP204 for a year of assessment can be amended in the 6th or 9th month or both in the basis periodfor a year of assessment :
- 每一缴税年度的表格CP204可于纳税年度的第6个月或第9个月，或在纳税年度的评税基期内同时修订:
-If the amendment is made within the 6th month, the instalment of the amendment in effect may be selected starting from the 5th or 6th instalment.
如在第6个月内作出修订，可从第5期或第6期开始选择生效。
-If the amendment is made in the 9th month, the instalment of the amendment in effect can be selectedstarting from the 8th or 9th instalment.
-如在第9个月作出修订，则可从第8期或第9期开始选择生效。
Dormant companies do not need to send CP204.
休眠公司不需要发送CP204.
The balance of the tax instalment payable after the amendment will be adjusted using the following approach:
修订后应缴税款的余额会按下列方法调整:
- If the amendment of the tax estimate exceeds the amount of instalments that should be paid, the balance of the estimated tax payable must be paid in instalments according to the remaining number of instalments available.
- -如修订的税款估计超过应缴的分期税款，则应缴的估计税款余额须按剩余的分期款额分期缴付。
- If the amendment to the tax estimate is less than the amount of instalments that should have been paid, thetermination of instalment payment for the following month can be done.
- -如修订的税款估计少于应缴的分期款额，可终止下一个月的分期付款。
- Registered Companies, Limited Liability Partnerships, Trust Bodies and Cooperative Societies which are dormant and/or have not commenced business operation are not required to furnish tax estimate (Form CP204).
- -注册公司、有限责任合伙公司、信托机构及合作社，如属休业及/或尚未开始营业，无须提供税务预估(表格CP204)。
- For existing companies, the estimated tax payable has to be paid in equal monthly instalments beginning fromthe second month of the basis period for a year of assessment.
- 现有公司须由纳税年度评税基期的第二个月起，按每月等额分期缴付估计应缴税款。
Example:
Number of months within the basis period 评税基期内的月数 | = | 12 Month | ||
Tax Estimate 纳税评估 | = | RM12,000 | ||
Monthly Instalments 每月分期付款 | = | RM12,000 / 12 | = | RM1,000 |
For new companies, instalment payments will commence in the 6th month of the basis period for the year ofassessment i.e. Payable in the 6th month after the company commences operations.
新公司会在该课税年度的评税基期的第6个月开始分期付款，即在公司开始运作后的第6个月付款。
All companies required to pay their monthly instalment by the 15th day of each month.
所有公司须于每月15日前缴付每月分期税款。
After the actual tax payable of a company been assessed, the balance of tax payable (if any) after deducting total instalments paid on the tax estimate, has to be paid within 7 months from the close of the accounting period or the lastday of any allowed extension period.
公司在评估实际应缴税款后，须在会计期间结束或任何准许延长的期限的最后一天起计的七个月内，扣除估计税款的分期付款总额后的应缴税款余额(如有)。
A fine in the form of a tax increase will be imposed if:
如果发生这种情况，将处以增税形式的罚款：
- If a company fails to pay the monthly instalment on the tax estimate by the stipulated date, a late paymentpenalty of 10% will be imposed on the balance of tax instalment not paid for the month.
- 如公司未能在规定日期缴付预估税款的每月分期金额，公司会就该月未缴付的分期税款余款征收10%的逾期罚款。
- If the difference between the actual tax payable and the revised estimate or the original estimate of taxpayable (if no revised estimate furnished) is more than 30 % of the actual tax payable, a 10% increase will beimposed on that difference.
- -如实际应缴税款与修订估计或原应缴税款的差额(如未提供修订估计)超过实际应缴税款的30%，则差额将加收10%。
The formula for calculating the amount of increase is as follows:
增加量的计算公式如下:
AMOUNT OF TAX TO BE INCREASED = [ ( AT - ET ) - ( 30% x AT ) ] x 10%
Where: AT: actual tax payable
AT:实际应纳税额
ET: revised estimated tax payable or original estimated tax payable (if no revised estimate furnished)
ET:修订估计应纳税额或原估计应纳税额(如未提供修订估计)
- If the balance of tax payable is not paid by the due date, a 10% penalty will be imposed on the outstandingamount.
- 如未在到期日期缴付应缴税款的余款，当局会就未缴付的税款征收10%的罚款。
- A company disagree with the imposition of late payment penalty may within 30 days of the issuance of statement of account, submit a written appeal to the relevant IRBM branch (Collections Unit)
- -公司不同意逾期付款罚款的征收，可在出具对账单后30天内，向相关IRBM分支机构(收款单位)提出书面上诉
- Company will still be required to pay the tax liability even if the company submit an appeal against anassessment.
- -即使公司就处罚提出申诉，仍须缴纳税款。
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