BAYARAN POS JELAS POSTAGE PAID
PUSAT MEL NASIONAL SHAH ALAM MALAYSIA NO. WP0218
URUSAN SERI PADUKA BAGINDA
If undelivered, return to:
PUSAT PEMPROSESAN MAKLUMAT
LEMBAGA HASIL DALAM NEGERI MALAYSIA
MENARA HASIL
NO. 3, JALAN 9/10, SEKSYEN 9 KARUNG BERKUNCI 221 43659 BANDAR BARU BANGI SELANGOR
FFOORRMM TTRR 22001177 IMPORTANT REMINDER
1) Due date to furnish this form and pay the balance of tax payable: Within 7 months from the date following the close of accounting period.
a) Penalty under subsection 112(3) of the Income Tax Act 1967 (ITA 1967) shall be imposed for failure to furnish this return form before or on the due date for submission.
b) An increase in tax of 10% under subsection 103(3) of ITA 1967 shall be imposed for failure to pay the tax or balance of tax payable before or on the due date for submission. Any balance remaining unpaid upon the expiration of 60 days from the date of such increase, shall be further increased by 5% of the balance unpaid under subsection 103(4) of ITA 1967.
2) Before filling up this form, please refer to the Guidebook which is available at the LHDNM Official Portal, http://www.hasil.gov.my.
3) Please complete all relevant items in BLOCK LETTERS and use black ink pen.
4) METHOD OF PAYMENT a) Payment can be made at:
i) Bank - Information regarding payment via bank is available at the LHDNM Official Portal, http://www.hasil.gov.my
ii) LHDNM - ByrHASiL via FPX (Financial Process Exchange) at the LHDNM Official Portal, http://www.hasil.gov.my
- ByrHASiL via Visa, Mastercard & America Express Credit Cards at https://byrhasil.gov.my/creditcard/
- LHDNM payment counters in Peninsular Malaysia (Kuala Lumpur Payment Centre), Sabah and FT Labuan (LHDNM Kota Kinabalu Branch) and Sarawak (LHDNM Kuching Branch) or by mail. Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. When making payment, use the Remittance Slip (CP207) which is available at the LHDNM Official Portal, http://www.hasil.gov.my.
If sent by post, payment must be sent separately from the form. Payment by CASH must not be sent by post.
iii) Pos Malaysia Berhad - Counter and Pos Online
b) Write down the name, address, telephone number, income tax number, year of assessment, payment code ‘086’ and instalment no. ‘99’ on the reverse side of the financial instrument.
5) Pursuant to section 89 of ITA 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 (Change of Address Notification Form) which can be obtained at the LHDNM Official Portal, http://www.hasil.gov.my.
6) For further information, please contact Hasil Care Line :-
Toll Free Line: 1-800-88-5436 (LHDN) Calls From Overseas: 603-77136666
http://www.hasil.gov.my/
To :
GUIDE NOTES ON FORM TR FOR YEAR OF ASSESSMENT 2017
Director General of Inland Revenue Lembaga Hasil Dalam Negeri Malaysia
Reference No. (Registration No.) :
Date :
Income Tax No. :
PUSAT PEMPROSESAN MAKLUMAT LEMBAGA HASIL DALAM NEGERI MALAYSIA MENARA HASIL NO.3, JALAN 9/10, SEKSYEN 9 KARUNG BERKUNCI 221 43659 BANDAR BARU BANGI SELANGOR
CP5N
1. Form TR is:
(a) a statement under section 77A Income Tax Act 1967 (ITA 1967);
(b) an income tax computation pursuant to subsection 77A(3) of ITA 1967; and
(c) a deemed notice of assessment under subsection 90(2) of the same Act.
2. 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) Which Is Unacceptable’ at the Official Portal of Lembaga Hasil Dalam Negeri Malaysia (LHDNM).
(b) compute your tax based on audited accounts and refer to the enclosed explanatory notes or guidebook which can be printed from the Official Portal 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 form is furnished.
(c) furnish the following working sheets which can be printed from the Official Portal if entitled to a tax refund as per item C7 of this return form:-
(i) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); and
(ii) 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 TR. The Form TR must be completed and
furnished to LHDNM at the above address within the stipulated period. 4. Return forms submitted via fax are not considered as furnished in accordance with ITA 1967.
Thank you.
“BERKHIDMAT UNTUK NEGARA” “BERSAMA MEMBANGUN NEGARA”
Toll Free Line : 1-800-88-5436 (LHDN)
Fax : 03-89221801
Official Portal : http://www.hasil.gov.my
1
Date received 1 Date received 2 Date received 3
FOR OFFICE USE
CP2F [Pin. 2017] TR LEMBAGA HASIL DALAM NEGERI MALAYSIA
RETURN FORM OF A REAL ESTATE INVESTMENT TRUST / PROPERTY REAL TRUST FUND UNDER SECTION 77A OF THE INCOME TAX ACT 1967
This form is prescribed under section 152 of the Income Tax Act 1967
Form
2017 YEAR OF ASSESSMENT
>>>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>>>>?
1 Name Of Real Estate Investment Trust / Property Trust Fund
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
Type Of Trust
Accounting Period
A1
A3
A4
A5
A8
To
Employer’s No. E >>>>>>>?
Basis Period
Tax Exemption
Approval No. (if any)
A6 Record-keeping
PART A: PARTICULARS OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND
[Declare in Ringgit Malaysia currency (RM)]
Tax Repayable (item C7)
Tax paid in excess (item D4)
There is balance of tax payable (item C6 / D3 whichever is relevant)
Not taxable / Nil balance (if C6 / C7/ D3 / D4 = ‘0’)
Status of Tax (from page 5) (Enter ‘X’ in the relevant box)
>>>>>>>>>>>>>>>>>>>>>?
Reference No. (Registration No.) 2
>>>>>>>?
Income Tax No. TR 3
A7 Tax Exemption Approval
To
From
From
!
1 = Real Estate Investment Trust
2 = Property Trust Fund
3 = Others
Date Of Commencement Of Operations
!
1 = Yes
2 = No
A2
!
1 = Yes
2 = No
>>>>>?
Day Month Year
- -
>>>>>?
Day Month Year
- - >>>>>?
Day Month Year
- -
>>>>>?
Day Month Year
- - >>>>>?
Day Month Year
- -
>>>>>>>>>?
A9 Entitled Claim Input Tax From The Royal Malaysian Customs Department
1 = Yes
2 = No
Goods & Services Tax Registration No.
A10 !
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>?
A12 Correspondence Address Of Real Estate Investment Trust / Property Trust Fund
2
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>?
>>?
Town Postcode
State
>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
Address Where Records Of Real Estate Investment Trust / Property Trust Fund Are Maintained
Other Address (if A13 = 3)
A14
A13 !
>>?
Postcode >>>>>>>>>>>>?
Town
1 = Address as per A11
2 = Address as per A12
3 = Address other than A11 and A12
State
>>>>>>>?
Name Income Tax No.
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
Town Postcode
State
Registered Address Of Real Estate Investment Trust / Property Trust Fund
A11
>>>>>>>>>>>>>>>>>>>>>? >>?
>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>?
Name Of Bank
A17
A16
Bank Account No.
3
>>>>>>>?
Name Income Tax No.
Income Tax No. A15c
>>>>>>>?
Trustee
Fund Manager >>>>>>>?
Company Registration No.
tidak berkenaan
Telephone No. A15d
A15b
>>>>>>>>>? >>>>>>>>>?
>>>>>>>>>>?
-
>>>>>>>>>>?
-
Trustee
Fund Manager
Trustee
Fund Manager
C
C
A15 Particulars Of Trustee / Fund Manager
Trustee
Name
>>>>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>>>>>?
A15a
Fund Manager >>>>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>>>>>?
Note: Enter the name of the bank and bank account no. for the purpose of electronic income tax refund
_>>_>>_>>? _>>_>>_>>?
B3
B4
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
STATUTORY INCOME
Interest and discounts
Royalties and premiums
B5
B6
PART B: STATUTORY INCOME AND TOTAL INCOME
B10 B10
_>>_>>_>>?
B12
B13
B16 CHARGEABLE INCOME ( B14 – B15 )
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
Annuities and other periodical payments
Other gains or profits
LESS: Donations / Gifts / Contributions / Zakat
B8 _>>_>>_>>?
, , ,
Gift of artefacts, manuscripts or paintings
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 aggregate income in B7)
B11
_>>_>>_>>? _>>_>>_>>?
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_>>_>>_>>?
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_>>_>>_>>?
B2 Dividends B2
B3
B4
B5
B6
AGGREGATE INCOME ( B1 to B6 ) B7 _>>_>>_>>?
, , , B7
B11
B12
B13
B16
4
>>>>>>>?
Name Income Tax No.
Rental business B1 _>>_>>_>>?
, , , B1
LESS:
B15 Current year’s income exempted from tax [Amount B14 is fully exempted if 90% or more of it, is distributed to unitholders - subsection 61A(1)]
_>>_>>_>>?
, , , B15
TOTAL INCOME [ B7 – ( B8 to B13 ) ] (Enter ‘0’ if value is negative) B14 _>>_>>_>>?
, , , B14
Gift of money to the Government / local authority B8
Amount
Gift of money to approved institutions / organizations /
funds
Gift of money for any sports activity approved by the
Minister of Finance Restricted
to 7% of B7 _>>_>>_>>?
, , ,
B9A
Gift of money or cost of contribution in kind for any
project of national interest approved by the Minister
of Finance
_>>_>>_>>?
, , ,
B9B
B9C
B9 _>>_>>_>>?
, , ,
_>>_>>_>>?
, , ,
C1
C2
C3
C4
C5
C6
C1
C2
C3
C4
TAX AT RATE OF 24% ( B16 x 24% ) ->>_>>_>>_>?
, , ,
PART C: TAX PAYABLE / REPAYABLE
LESS:
Section 110 tax deduction (others)
Section 132 tax relief
Section 133 tax relief
Total deduction and relief ( C2 to C4 )
TAX PAYABLE * ( C1 – C5 )
TAX REPAYABLE * ( C5 – C1 ) [For a ‘Tax Repayable’ case, fill in items A16 and A17 on page 3]
OR
C5
C6
C7
.
->>_>>_>>_>?
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->>_>>_>>_>?
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->>_>>_>>_>?
, , , . C7
5
>>>>>>>?
Name Income Tax No.
PART E: INCOME OF PRECEDING YEARS NOT DECLARED
D4
D3
E3
E2
E1
PART D: STATUS OF TAX
D1
Tax paid in excess * ( D2 – D1 )
D2
D3
->>_>>_>>_>?
->>_>>_>>_>?
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.
.
OR
LESS : Instalments paid
Balance of tax payable * ( D1 – D2 )
Tax payable ( from C6 )
D2
D1
->>_>>_>>_>?
, , , .
->>_>>_>>_>?
, , , .
D4
Please enter the tax position ( C6 / C7 / D3 / D4 whichever is applicable ) under the item
‘Status of Tax’ on page 1. *
Restricted to C1
PART F: DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976
F1 Disposal of asset under the Real Property Gains Tax Act 1976. (If ‘Yes’, also complete item F2)
F2 Disposal declared to LHDNM.
, ,
_>>_>>_>>? _>>_>>_>>?
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,
_>>_>>_>>?
, , ,
Year of Assesment
>? >? >?
Amount Type of Income
!
1 = Yes 2 = No
!
1 = Yes 2 = No
Gross payments to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B, 109D and 109F.
PART G: PARTICULARS OF INCOME OF REAL ESTATE INVESTMENT TRUST
/ PROPERTY TRUST FUND
G1
G1b
G1c
PARTICULARS OF WITHHOLDING TAX
G1a
_>>_>>_>>?
_>>_>>_>>?
G2
G2a
Section
107A
109
109A
109B
Total tax withheld and
remitted to LHDNM
_>>_>>_>>?
_>>_>>_>>?
_>>_>>_>>?
_>>_>>_>>?
, , , , , ,
, , , , , ,
_>>_>>_>>?
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Total expenditure and capital
allowance deducted in the current year
SPECIAL TREATMENT ON RENT FROM THE LETTING OF REAL PROPERTY BY A REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND UNDER SECTION 63c
Section
63C
Deduction Claimed
_>>_>>_>>?
, , ,
G1d
6
>>>>>>>?
Name Income Tax No.
109D _>>_>>_>>?
_>>_>>_>>?
, , , , , , G1e
109F _>>_>>_>>?
_>>_>>_>>?
, , , , , , G1f
PART H: FINANCIAL PARTICULARS OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND
STATEMENT OF INCOME AND EXPENDITURE
_>>_>>_>>? H2
H3
H4
H1
H2
H3
H4 Dividends
Direct expenses
Gross income from rental business
NET INCOME
_>>_>>_>>? _>>_>>_>>?
_>>_>>_>>?
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!
H6
(Enter ‘X’ if value is negative)
H5
H7
H5
H6
H7 TOTAL ( H3 to H6 )
Interest
Profit / Loss on disposal of investments
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
, , ,
, , ,
, , ,
LESS:
H1
Total gross amount paid
H8
H9
H10
Management fee
Maintenance of register of unitholders
EXPENSES:
Trustees’ fee
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
, , ,
, , ,
, , ,
H8
H9
H10
7
>>>>>>>?
Name Income Tax No.
H11 Share registration
_>>_>>_>>?
, , , H11
H13
H12
H13
Other expenses
TOTAL EXPENDITURE ( H8 to H12 ) _>>_>>_>>?
, , ,
_>>_>>_>>?
, , , H12
!
H14
H15
H16
H14
H15
H16
FIXED ASSETS:
Land and buildings
Plant and machinery
NET PROFIT / LOSS
(Enter ‘X’ if value is negative)
_>>_>>_>>?
_>>_>>_>>? _>>_>>_>>?
, , ,
, , ,
, , ,
BALANCE SHEET
H17
H18
H19
H17
H18
H19 Quoted equity securities / foreign equity securities
INVESTMENTS:
TOTAL FIXED ASSETS ( H15 to H17 )
Other fixed assets
_>>_>>_>>?
_>>_>>_>>?
, , ,
, , ,
_>>_>>_>>?
, , ,
H20 Quoted derivatives
_>>_>>_>>?
, , , H20
H23
H21
H22
H23 TOTAL INVESTMENT ( H19 to H22 )
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
, , ,
, , ,
, , ,
H21
H22 Deposits with financial institutions
H24
H25
H24
H25
H26
H27
CURRENT ASSETS:
Cash in hand and at bank
Other current assets
Sundry debtors
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
, , ,
, , ,
, , ,
, , , H27
Trade debtors
!
H26
(Enter ‘X’ if value is negative)
Quoted / Unquoted fixed income securities
H11A Input tax not claimable from the Royal Malaysian Customs Department
_>>_>>_>>?
, , , H11
LIABILITIES:
H29 H29
H30
H31
H32
H33
H34
H35
H36
H40
H41
H42
J1
J2
J3
J4
_>>_>>_>>?
!
H30
H31
H32
H33
H34
H36
H40
H42
H41
H35
J1
J2
J3
UNDISTRIBUTABLE INCOME:
Unitholders’ capital
Balance brought forward
RESERVE ACCOUNT
BALANCE CARRIED FORWARD ( H37 – H38 – H39 )
Trade creditors
Sundry creditors
Long term liabilities
Other current liabilities
TOTAL LIABILITIES ( H29 to H32 )
UNITHOLDERS’ FUNDS
Current year income
TOTAL UNITHOLDERS’ FUNDS ( H34 + H40 + H41 )
Interest
Dividends
Other income (including gains arising from realization of investments)
Rental income
(Enter ‘X’ if value is negative)
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
_>>_>>_>>? _>>_>>_>>?
_>>_>>_>>?
_>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>? _>>_>>_>>?
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H37 H37 TOTAL ( H35 + H36 ) _>>_>>_>>?
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, , , J4
PART J: PARTICULARS OF EXEMPT INCOME
8
>>>>>>>?
Name Income Tax No.
H38 H38 Current year distribution
of previous years’ income _>>_>>_>>?
, , ,
H39 H39 Distribution of current year income _>>_>>_>>?
, , ,
LESS:
H28 H28 TOTAL CURRENT ASSETS ( H24 to H27 ) _>>_>>_>>?
, , ,
Identification No. / Passport No. ( * Delete whichever is not relevant )
I
DECLARATION
>>>>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>?
9
>>>>>>>?
Name Income Tax No.
>>>>>>>>>>>>?
a
State
Address Of Firm
Name Of Firm
c
e
Telephone No.
d
Tax Agent’s Approval No.
b
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM
Postcode Town
>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>?
>>?
>>>>>>>>>>>>?
Signature
Designation >>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>>>>>>>>>>>>?
>>>>>>>>>>?
Date
Signature Date
Day Month Year >>>>>?
Day Month Year >>>>>?
hereby declare that this return form contains information that is true, complete and correct pertaining to the income tax of this real estate investment trust / property trust fund as required under the Income Tax Act 1967.
RM
REMITTANCE SLIP To : DIRECTOR GENERAL OF INLAND REVENUE 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
CP207 [Pin. 1/2017]
Name and Postal Address
!!!!!!!!!!!!
, , , .
PAYMENT CODE
086
99
2017
Reference No. (Registration No.) Cheque No. and Others
Telephone No.
Date :
Name of Bank
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), RHB Bank Berhad (RHB), Bank Simpanan Nasional (BSN) and Bank Rakyat by using the bank payment slip. - PBB, Maybank, Hong Leong Bank, Citibank, RHB & Alliance Bank Malaysia Berhad internet banking and Maybank phone banking. - Auto Teller Machine (ATM) of PBB and Maybank. 1.2 LHDNM - ByrHASiL through FPX (Financial Process Exchange) at the LHDNM Official Portal, http://www.hasil.gov.my. - ByrHASiL via Visa, Mastercard & American Express credit cards at the LHDNM Official Portal, https://byrhasil.gov.my/creditcard/. - LHDNM payment counters 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 (CP 207) when making payment. 1.3 Pos Malaysia Berhad - Counter and Pos Online
MALAYSIAN INCOME TAX MALAYSIA Remittance Slip
2. Write down the name, address, telephone number, income tax number, year of assessment dan payment code on the reverse side of the financial instrument. 3. Check the receipts / bank payment slips before leaving the payment counter.
Lembaga Hasil Dalam Negeri Malaysia Pusat Bayaran, Tingkat 15, Blok 8A Kompleks Bangunan Kerajaan, Jalan Tuanku Abdul Halim 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 Tuanku Abdul Halim Kuala Lumpur
Tingkat Bawah Wisma Hasil Jalan Tunku Abdul Rahman Kota Kinabalu
Aras 1, Wisma Hasil No. 1, Jalan Padungan Kuching
http://www.hasil.gov.my/