www.hasil.gov.my

e-Bayarane-Bayaran

STAMPSSTAMPS

Bersama Membangun Negara1-300-88-3010

LEMBAGA HASIL DALAM NEGERI MALAYSIA

e-Filinge-Filing

e-Filing Ejen Cukai(TAeF)

e-Filing Ejen Cukai(TAeF)

Kalkulator PCBKalkulator PCB

e-Daftare-Daftar

Perkhidmatan Elektronik LHDNM

Cukai Di Hujung Jari Anda : Jom Cukai Di Hujung Jari Anda : Jom eewww.hasil.gov.my

e-Bayaran e-Bayaran

STAMPS STAMPS

Together We Develop The Nation1-300-88-3010

LEMBAGA HASIL DALAM NEGERI MALAYSIA

e-Filing e-Filing

Tax Agent e-Filing(TAeF)

e-Daftar e-Daftar

LHDNM Electronic Services

ee Tax At Your Fingertips : Go Tax At Your Fingertips : Go

Perkhidmatan Elektronik LHDNM LHDNM Electronic Services

STD Calculator STD Calculator

Tax Agent e-Filing(TAeF)

LHDNM-R/014/09LHDNM-R/014/09

Filing Income Tax Form Pengemukaan Borang Cukai Pendapatan

Kaedah mengisi dan menghantar Borang Nyata Cukai Pendapatan secara elektronikmelalui internet untuk :

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Borang B (e-B) - Pendapatan Perniagaan Borang BE (e-BE) - Selain Perniagaan Borang P (e-P) - Perkongsian Borang M (e-M) - Individu Bukan Pemastautin Borang E (e-E) - Majikan Borang C (e-C) - Syarikat Borang R (e-R) - Penyata 108 Untuk Syarikat e-Anggaran(e-CP204) - Anggaran Cukai Kena Dibayar Untuk Syarikat/Koperasi/Badan Amanah

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Nombor Rujukan Cukai Pendapatan dan No. PIN Pentium III dan ke atas Talian Internet Microsoft Windows 2000 (Service Pack terkini) Microsoft Windows XP (Service Pack terkini) Internet Explorer 5.0 dan ke atas /Mozilla Firefox 5/ Opera 9/ Safari

An application on filling and filing Income Tax Return Form electronically through internet for the following Forms :

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Form B (e-B) - Business Income Form BE (e-BE)- Non-Business Income Form P (e-P) - Partnership Form M (e-M) - Non-Resident Individual Form E (e-E) - Employer Form C (e-C) - Company Form R (e-R) - 108 statement for company e-Estimated(e-CP204) - An online estimate Tax Payable Form Submission For Company/ Co-operative Society/Trust Body

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Income Tax Reference Number and PIN number Pentium III and above Internet Line Microsoft Windows 2000 (Latest Service Pack) Microsoft Windows XP(Latest Service Pack) Internet Explorer 5.0 and above /Mozilla Firefox 5/ Opera 9/ SafariApa itu e-Filing ?

Apa keperluan sistem e-Filing ?

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What are the requirements of e-Filing System ?

What is e-Filing ?

e-Filing

e-Filing

www.hasil.gov.myBersama Membangun Negara

www.hasil.gov.myTogether We Develop The Nation

Filing Income Tax Form Pengemukaan Borang Cukai Pendapatan

Tidak perlu kerana Sijil Digital yang didaftar sebelum ini telah dibuat ‘auto back-up’oleh sistem dan boleh digunakan untuk tempoh 3 tahun.

Sila login borang dengan menggunakan ‘Kata Laluan’ yang sedia ada.

Sila login ke laman e-Filing dan klik ‘Terlupa Kata Laluan’ untuk mendaftar ‘Kata Laluan” yang baru.

Sila hubungi Cawangan LHDNM atau Telefon Pusat Panggilan : 1-300-88-3010 untuk menukar Petunjuk Kata Laluan Not necessary because the Digital Certificate had been auto back up

by the system and can be used for 3 years.

Kindly login for the forms by using the existing Password

Kindly login e-Filing website and Click 'Terlupa Kata Laluan'

to register a new Password

Kindly contact nearest office or call our Call Centre at 1-300-88-3010

to reset the Challenge Phrase

Perlu mendaftar semula Sijil Digital sekiranya telah menggunakan e-Filing ?

Bagaimana jika terlupa Kata Laluan ?

Bagaimana jika terlupa Petunjuk Kata Laluan ?

Do you need to register a Digital Certificate if you had done it earlier ?

What if you had forgotten the Password ?

What you need to do if you had forgotten the Challenge Phrase ?

e-Filing

e-Filing

www.hasil.gov.myBersama Membangun Negara

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

Pengemukaan Borang Cukai Pendapatan Oleh Ejen CukaiFiling Income Tax Form By Tax Agent

Ejen Cukai boleh memfail secara elektronik Borang Nyata Cukai Pendapatan (BNCP) bagi pihak pelanggannya dengan syarat mendapat kuasa daripada pelanggannya(pelanggan perlu mengisi Borang Kuasa Pemfailan Penyata Secara Elektronik CP 55*)

Membolehkan Ejen Cukai (EC) untuk memfailkan BNCP secara elektronik bagi pihak pelanggannya dan boleh diakses melalui laman web : https://e.hasil.gov.my

Tax Agents may file their clients’ Income Tax Return Forms electronicallyprovided authorisation is duly obtained from the clients (clients needto fill in Authority To File Return Electronically CP55* Form)

e-Filing system for Tax Agents to file Income Tax Return Forms electronicallyon behalf of the clients can be accessed via the website at : https://e.hasil.gov.my

Step 1 Obtain the Tax Agent Firm’s(TAF) PIN No. from the LHDNM by submitting Form CP55A* or by way of letter containing the following details-

Firm’s name and addressFirm’s Tax Reference NoRegistration No./Firm’sidentification Telephone No. and e-mail address

Representative’s name and identity card No.(system administrator)

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Register the (TAF) in order to use TAeF System

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Langkah 1 Dapatkan No. PIN Firma Ejen Cukai (FEC) dari LHDNM dengan mengemukakan Borang CP 55A* atau surat yang mengandungi-

Nama dan alamat firma No. Rujukan Cukai FirmaNo. Pendaftaran firmaNo. Telefon dan alamate-mel

Nama & No. K/P wakil/Pentadbir SistemL

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Daftar FEC dalam TAeF

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e-Filing by Tax Agents (TAeF)

Tax Agent e-Filing System

Procedures for electronic filing by Tax Agents

e-Filing Ejen Cukai (TAeF)

Sistem e-Filing Ejen Cukai

Prosedur Memfail Secara Elektronik Oleh Ejen Cukai

TAeFTAeF

* Boleh diperolehi dari laman web LHDNM www.hasil.gov.my* Available at LHDNM website: www.hasil.gov.my

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

Taksiran dan Bayaran Duti Setem

Duti Setem dikenakan ke atas pelbagai surat cara/dokumen seperti yang dinyatakandalam Akta Setem 1949, untuk mengesahkan surat cara/dokumen supaya sah di sisi undang-undang

STAMPS ialah Sistem Taksiran dan Pembayaran Duti Setem secara elektronik melalui internet. Kaedah ini akan menggantikan sistem manual di LHDNM yang menggunakan Mesin Franking dan Setem Hasil. Mesin Franking dan Setem Hasil akan digantikan dengan cetakan resit/sijil setem yang dijana oleh STAMPS

IndividuSyarikatEjen (Peguam, ejen Hartanah dan sebagainya)

Talian InternetDokumen yang telah diimbas (jika perlu)

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Stamp Duty is charge for various instruments/documents as stated in Stamp Act 1949. It certifies the validity of the instruments/documents for legal purposes

STAMPS is an Electronic Stamp Duty Assesment and Payment System via internet. This method will replace the manual system in LHDNM’s counter which useFranking Machine and Revenue Stamp. Franking Machine and Revenue Stamp will be replaced by receipt/Stamp certificate which generate by STAMPS

IndividualCompanyAgent (Lawyer, Real-properties Agent, etc)

Internet accessScanned supporting documents (if applicable)

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Assessment and Payment System of Stamp Duty

Apa itu Duti Setem ?

Apa itu STAMPS ?

Siapa yang boleh menggunakan STAMPS ?

Apa keperluan STAMPS ?

What is Stamp Duty ?

What is STAMPS ?

Who is required to use STAMPS ?

What are the STAMPS requirements ?

STAMPS

STAMPS

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

Taksiran dan Bayaran Duti Setem Stamp Duty Assessment and Payment System

Anda perlu mengisi borang permohonan duti setem secara online dengan lengkap. Jika perlu, anda hendaklah muat naik dokumen/surat cara yang telah diimbas. Taksiran akan dibuat dan notis taksiran akan dikeluarkan oleh STAMPS. Bayaranboleh dibuat secara online atau di kaunter bayaran atau Pusat Khidmat Hasil selepas notis taksiran duti setem dikeluarkan. Resit atau sijil Setem bagi taksiran Duti Setem akan dikeluarkan selepas pengesahan bayaran diterima

Pindah Milik Hartanah Pindah Milik Saham

Pindah Milik Perniagaan Sewa/Pajakan

Sekuriti

Jualan Anuiti

Penyeteman Am Relif Seksyen 15/15A

Bayaran Duti Kompaun Replika

Bayaran Balik

Rayuan

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You need to fill in and complete the required information. You need to upload thescanned copy of the instruments/documents if applicable. An assesment will beraised and a notice of assessment will be generated by STAMPS. Paymentcan be made online or at the payment counter or at Hasil Service Centre afternotice of assessment is issued. Receipt or stamp certificate for Stamp Duty assessment will be issued when payment been confirmed and received by LHDNM

Real Properties TransferShare Transfer

Business TransferRental/Lease

Security

Selling of Annuity

General StampingSection 15/15A relief

Compound Dutypayment

Replica

Repayment

Appeal

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Bagaimana mengisi borang secara online ?

Apa dokumen/surat cara yang dikenakan duti setem ?

How to fill in online ?

What are the instruments/documents subject to Stamp Duty ?

STAMPS

STAMPS

www.hasil.gov.myTogether We Develop The Nation

www.hasil.gov.myBersama Membangun Negara

RHB bank

Bayaran Cukai korporat & PCB www.maybank2e.com.my

Bayaran Cukai korporat danBayaran Potongan Cukai Berjadual (PCB) www.citibank.com.my

EON Bankwww.eonbank.com.my

P/C P/C

(Pembayar cukai)

Alliance Bank www.alliancebank.com.my

Citibank

Mesin JuruwangAutomatik

19 Corporate Tax Payment19