Standard antarabangsa untuk laporan
perniagaan digital bagi menggantikan
laporan berasaskan kertas
Menggunakan sistem ‘tagging’ untuk menterjemahkan
maklumat kewangan dalam bentuk/bahasa yang boleh
diproses oleh sistem supaya data tersebut boleh dibaca secara
automatik oleh mana-mana perisian XBRL
Penggunaan format XML untuk menyusun
atur maklumat perniagaan secara
elektronik
PENGENALAN
Helaian Kerja Pengiraan Cukai
[Syarikat – TT 2015
Selain Syarikat – TT2014]
SME
Templet
Penyata
Kewangan
(HK-FIC)
PENGENALAN
HK
CARA PENGHANTARAN
e-Filing
• Sijil digital
• Secara dalam talian - validasi verikasi dalam talian sebelum tandatangan
• Pengesahan penerimaan (QR Code - maklumat asas pembayar cukai dan senarai helaiankerja)
• Tidak memerlukan sebarang perisian tambahan
Instance•Sijil digital – tujuan untuk log-in
•Perlu muat turun Instance yang mengandungi taxonomy LHDNM
• Isi secara off-line / export ke dalam format XBRL menggunakan perisian khas ataupun perisianperakaunan khas
•Verifikasi akan dilakukan secara off-line
•Muat naik dan tandatangan secara dalam talian untuk penghantaran
•Pengesahan penerimaan (QR Code - maklumat asas pembayar cukai dan senarai helaiankerja)
MITRS
Link MITRS :
https://taef.hasiL.gov.my ( Agen Cukai)
https://ez.hasil.gov.my ( Selain Agen Cukai)
SENARAI HELAIAN KERJA
1HK-PC1 Computation of statutory income for business
2HK-PC1A Computation of statutory income for partnership
3HK-PC2 Computation of statutory income for pioneer business
4HK-PC3 Computation of statutory income for approved service project
5HK-PC4 Computation of statutory income for a company which has been granted investment tax allowance (ITA) incentive
6HK-PC5 Computation of statutory income for a company which has been granted Schedule 7A/ Schedule 7B/ Infrastructure Allowance Incentive
7HK-PC6 Computation of statutory income for operational headquarters company
8HK-PC7 Computation of statutory income for shipping business carried on by a resident company
9HK-PC8 Computation of statutory income for sea and air transport business carried on by a non-resident operator
10HK-PC9 Computation of statutory income for insurance business
11HK-PC9A Computation of statutory income for takaful business
12HK-PC10Computation of statutory income for a company entitled to claim allowance for increased exports under P.U. (A) 128/1999 - manufacturing company / company engaged in agriculture
13HK-PC10A Computation of statutory income for a company entitled to claim exemption of income on value of increased exports under P.U. (A) 158/2005
14HK-PC10B Computation of statutory income for a company entitled to claim exemption of income on value of increased export of qualifying services
15HK-PC11Computation of statutory income for a company entitled to claim exemption of income on value of increased exports - Malaysian international trading company
16HK-PC12 Computation of statutory income for a company which has been granted industrial adjustment allowance
17HK-PC13 Computation of statutory income for a regional distribution centre company / international procurement centre company
18HK-PC14Computation of statutory income for a company which carries on an approved business under special incentive scheme (pre-package) - P.U. (A) 112/2006
19HK-PC15Computation of statutory income for a company which carries on an approved business under special incentive scheme (pre-package) - P.U. (A) 113/2006
20HK-C14 Computation of statutory income - dividends
21HK-C15 Computation of statutory income – interest / royalties
22HK-C16 Particulars of properties or assets and computation of statutory income from rents
23HK-C30 Deductions provided only under subsectoin 65A (a)
24HK-C31 Deductions provided only under subsectoin 65A (b)
25HK-D Special deduction, double deduction and further deduction
26HK-E Claim for schedule 3 allowance
27HK-F Summary of claim for loss
28HK-G Exempt account
29HK-H Particulars of business income
30HK-M Basis year payments subject to withholding tax
SENARAI HELAIAN KERJA
31HK-N Information on related company transactions
32HK-O Particulars of company directors
33HK-P Particulars of major shareholders of the company
34Appendix A1 Computation of adjusted income for business
35Appendix A2 Computation of adjusted income for life insurance business
36Appendix A2A Computation of adjusted income for family takaful business
37Appendix A3 Computation of adjusted income for general insurance business
38Appendix A3A Computation of adjusted income for general takaful business
39Appendix B2 Section 110 tax deduction (others)
40Appendix B3 Claim for Section 132 Tax Relief - Income from Countries with Double Taxation Agreement
41Appendix B4 Claim for Section 133 Tax Relief - Income from Countries without Double Taxation Agreement
42HK-1 Computation of Statutory Income from Business
43HK-1A Computation Of Divisible Business Income - Partnership
44HK-1B Computation of Statutory Income from Partnership Business
45HK-1E Computation of Statutory Income from Pioneer Business
46HK-1F Computation Of Divisible Pioneer Business Income - Partnership
47HK-1.1 Mining allowances
48HK-1.2 Summary of capital allowances
49HK-1.2.1 Agriculture allowances
50HK-1.2.2 Forest allowances
51HK-1.2.3 Industrial building allowances
52HK-1.2.4 Plant and machinery allowances
53HK-1.2A Summary of capital expenditure
54HK-1.3 Adjustment of Losses for Business and Partnership
55HK-1.4 Adjustment of Losses for Pioneer Business
56HK-2 Computation of Statutory Income from Employment
57HK-2.1 Receipts under Paragraph 13(1)(a)
58HK-2.2 Computation of Taxable Gratuity
59HK-2.3 Computation of Tax Allowance
60 HK-2.4 Benefits-In-Kind (BIK) [Paragraph 13(1)(b)]
SENARAI HELAIAN KERJA
61HK-2.5 Benefit/Value of Accommodation Provided [Paragraph 13(1)(c)]
62HK-2.6 Refund from Unapproved Pension or Provident Fund, Scheme or Society
63HK-2.7 Computation of Taxable Compensation
64HK-4 Particulars of Properties/Assets and Total Rental
65HK-4B Particulars of properties / assets and total rental
66HK-5 Computation of Statutory Income from Interest/Royalties
67HK-6 Tax Deduction under Section 110 (Others)
68HK-8 Income from Countries which have Avoidance of Double Taxation Agreement with Malaysia and Claim for Section 132 Tax Relief
69HK-8A Income from countries with avoidance of double taxation agreement and tax deduction under section 132
70HK-9 Income from Countries Without Avoidance of Double Taxation Agreement with Malaysia and Claim for Section 133 Tax Relief
71HK-9A Income from countries without avoidance of double taxation agreement and tax deduction under section 133
72HK-10 Instalments/Schedular Tax Deductions Paid
73HK-11 Basis Year Payments to Non-Residents (Withholding Tax)
74HK-13 Deduction for Maintenance of Unmarried Children
75HK-14 Life Insurance Premiums/Contributions to Approved Provident or Pension Fund, Education and Medical Insurance
76HK-15 Income of preceding years not declared
77HK-16 Approved Donations/Gifts/Contributions
78CP30 Apportionment of partnership income
79Form C (RK-T) [Amend. 2011]
Group Relief Form For Claimant Company (Section 44A of the Income Tax Act 1967)
80Form C (RK-S) [Amend. 2011]
Group Relief Form For Surrendering Company (Section 44A of the Income Tax Act 1967)
SENARAI HELAIAN KERJA
81Form 2 (Sek 34A ACP 1967) Claim for double deduction on research expenditure under section 34A of the Income Tax Act 1967
82LHDN/BT/DD/POE/S/2003-1 Deduction under income tax (deductions for promotion of export of services) rules 1999 and 2002
83LHDN/BT/DD/POE/PD/2003-1
Deduction under income tax (promotion of exports) (amendment)
84LHDN/BT/DD/POE/PS/2003-1
Deduction under income tax (deduction for promotion of export of professional services)
85LHDN/BT/DD/BNG/2003-1 Deduction under income tax (deduction for advertising expenditure on Malaysian brand name goods)
86LHDN/BT/DD/POT/2003-1 Deduction under income tax (deductions for overseas expenses for promotion of tourism) rules 1991
87EX/AIE/2003-1 Pin. 2012Allowance under income tax (allowance for increased exports) rules 1999 - P.U. (A) 128 and (allowance for increased exports) (amendment) rules 2003 - P.U. (A) 309
88EX/AIES/2003-1Pin.2012Exemption of income for value of increased export of services under income tax (exemption) (no. 2) 2001 - P.U. (A) 154 and (no. 9) 2002 - P.U. (A) 57 and (amendment) 2006 – P.U. (A) 275
89LHDN/BT/DD/POE/HE/2004 Deduction under income tax (deductions for promotion of export of higher education) rules 2001
90LHDN/BT/EX/SI/2005 Pin. 2012
Exemption of income for the value of increased exports under the income tax (exemption) (no.17) order 2005 - P.U. (A) 158
91LHDN/BT/RA/2007 - EPS Pin. 2012
Claim for reinvestment allowance (RA) for the qualifying project under Schedule 71, Income Tax Act 1967
92LHDN/BT/DD/POE/2007 Particulars of claimant company
93LHDN/BT/SD/POE/2007 Single deduction for promotion of exports under income tax (deduction for promotion of exports)
94Contractor Form Contractor Form
95Developer Form Developer Form
96Form C1 Tax returned form C1 Koperasi
97HK-FIC Financial information: Form C
98HK-FIB Financial information: Form B and BT
99HK-FIM Financial information: Form M and MT
100HK-FIP Financial information: Form P
101HK-FITF Financial information: Form TF
AKTIVITI PERNIAGAAN
STATUS MASTAUTIN
TUNTUTAN INSENTIF / PENGECUALIAN
YA
SENARAI JENIS INSENTIF/ PENGECUALIAN
P.U. [A]
BORANG INSENTIF / SURAT KELULUSAN
1. HK-PC6
2. HK-PC10
3. HK-PC10A
4. HK-PC10B
5. HK-PC11
6. HK – PC13
7. HK – PC14
8. HK – PC15
9. HK-D
10. HK-E
11. HK-F
12. HK-G
13. HK-C16A & 16B (SEWA)
14. # NOTA
AKTA (ACP 1967 & APP 1986)
BORANG INSENTIF / SURAT
KELULUSAN
1. HK-PC2
2. HK-PC3
3. HK-PC4
4. HK-PC5
5. HK-PC7
6. HK-PC12
7. HK-D
8. HK-E
9. HK-F
10. HK-G
11. HK-C16A & 16B (SEWA)
12. # NOTA
TIDAK
KONTRAKTOR
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. JADUAL PROJEK
8. # NOTA
PEMAJU
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. JADUAL PROJEK
8. # NOTA
PERKAPALAN
1. LAMPIRAN A1
2. HK-PC1
3. HK-PC7
4. HK-PC8
5. HK-D
6. HK-E
7. HK-F
8. HK-C16A & 16B (SEWA)
9. # NOTA
PERKILANGAN & PERDAGANGAN
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
INSURANS
1. LAMPIRAN A2 & A3
2. HK-PC9
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
TAKAFUL
1. LAMPIRAN A2 & A3A
2. LAMPIRAN A4
3. HK-PC9A
4. HK-C16A & 16B (SEWA)
5. # NOTA
UMUM
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
# NOTA:1. Jika ada surat kelulusan Menteri, imbas dan hantar.2. Trigger untuk HK-M & HK-N
i) Adakah buat bayaran yang tertakluk kepada cukai pegangan? – HK-M ii) Ada transaksi di antara syarikat berkaitan? – HK-N (Gabungan Bahagian N dari Borang C & Form MNE)
SYARIKAT
AKTIVITI PERNIAGAAN
STATUS MASTAUTIN
SENARAI JENIS INSENTIF/ PENGECUALIAN
P.U. [A]
BORANG INSENTIF / SURAT KELULUSAN
1. HK-PC6
2. HK-PC10
3. HK-PC10A
4. HK-PC10B
5. HK-PC11
6. HK – PC13
7. HK – PC14
8. HK – PC15
9. HK-D
10. HK-E
11. HK-F
12. HK-G
13. HK-C16A & 16B (SEWA)
14. # NOTA
AKTA (ACP 1967 & APP 1986)
BORANG INSENTIF / SURAT KELULUSAN
1. HK-PC2
2. HK-PC3
3. HK-PC4
4. HK-PC5
5. HK-PC7
6. HK-PC12
7. HK-D
8. HK-E
9. HK-F
10. HK-G
11. HK-C16A & 16B (SEWA)
12. # NOTA
# NOTA:1. Jika ada surat
kelulusan Menteri, imbas dan hantar.
2. Trigger untuk HK-M & HK-N i) Adakah buat
bayaran yang tertakluk kepadacukai pegangan? – HK-M
ii) Ada transaksi di antara syarikatberkaitan? – HK-N (GabunganBahagian N dariBorang C & Form MNE)
SYARIKAT DENGAN TUNTUTAN INSENTIF
AKTIVITI PERNIAGAAN
STATUS MASTAUTIN
KONTRAKTOR
1. LAMP IRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. JADUAL PROJEK
8. # NOTA
PEMAJU
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. JADUAL PROJEK
8. # NOTA
PERKAPALAN
1. LAMPIRAN A1
2. HK-PC1
3. HK-PC7
4. HK-PC8
5. HK-D
6. HK-E
7. HK-F
8. HK-C16A & 16B (SEWA)
9. # NOTA
PERKILANGAN & PERDAGANGAN
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
INSURANS
1. LAMPIRAN A2 & A3
2. HK-PC9
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
TAKAFUL
1. LAMPIRAN A2 & A3A
2. LAMPIRAN A4
3. HK-PC9A
4. HK-C16A & 16B (SEWA)
5. # NOTA
LAIN-LAIN
1. LAMPIRAN A1
2. HK-PC1
3. HK-D
4. HK-E
5. HK-F
6. HK-C16A & 16B (SEWA)
7. # NOTA
# NOTA:1. Jika ada surat kelulusan Menteri, imbas dan hantar.2. Trigger untuk HK-M & HK-N
i) Adakah buat bayaran yang tertakluk kepada cukai pegangan? – HK-M ii) Ada transaksi di antara syarikat berkaitan? – HK-N (Gabungan Bahagian N dari Borang C & Form MNE)
SYARIKAT TIDAK MENUNTUT INSENTIF
AKTIVITI PERNIAGAAN
STATUS RESIDENT
TUNTUTAN INSENTIF / PENGECUALIAN
YA
SENARAI JENIS INSENTIF /
PENGECUALIAN (# NOTA)
AKTA
(ACP 1967 & APP 1986)
1. HK-1 (# NOTA)
2. HK-1E
3. HK-D
4. HK-E
5. HK-F
6. HK-4A & 4B (SEWA)
P.U. (A)
1. HK-1 (# NOTA)
2. HK-D
3. HK-E
4. HK-F
5. HK-4A & 4B (SEWA)
TIDAK
1. HK-1 (# NOTA)
2. HK- D
3. HK-E
4. HK-F
5. HK-4A & B (SEWA)
BORANG B, BT, M & MT
# NOTA
1. Jika ada surat kelulusan Menteri untuk tuntutaninsentif/pengecualian, imbas dan hantar
2. HK-1 adalah gabungan HK-1 dan HK-1D. 3. Jika p/c tidak mastautin atau tidak menikmati insentif, disable
bahagian untuk tuntutan Elaun Peningkatan EksportPerkhidmatan Yang Layak dalam HK-1.
AKTIVITI PERNIAGAAN
TUNTUTAN INSENTIF / PENGECUALIAN
YA
SENARAI JENIS INSENTIF / PENGECUALIAN
AKTA (ACP 1967 & APP 1986)
BORANG INSENTIF / SURAT KELULUSAN
1. HK-1A
2. HK-1F
3. HK-D
4. HK-E
5. HK-F
6. HK-G
7. CP30
8. HK-4A & 4B (SEWA)
9. HK-11
P.U. (A)
BORANG INSENTIF / SURAT KELULUSAN
1. HK-1A
2. HK-1F
3. HK-D
4. HK-E
5. HK-F
6. HK-G
7. CP30
8. HK-4A & 4B (SEWA)
9. HK-11
TIDAK
1. HK-1A
2. HK-D
3. HK-E
4. HK-F
5. CP30
6. HK-4A & 4B (SEWA)
7. HK-11
# NOTA:Jika ada surat kelulusan Menteri untuktuntutan insentif/pengecualian, imbas danhantar.
BORANG P
Senarai SME Templet
1 SME-IS-IKS Income Statement : Microenterprise Penyata Pendapatan : Perusahaan Mikro
2 SME-IS-CEL Income Statement : Celebrity Penyata Pendapatan : Selebriti
3
SME-IS-SF Income Statement : Farmer/Breeder/Fisherman Penyata Pendapatan
: Petani/Penternak/Nelayan
4
SME-IS-TS Income Statement : Transportation Services Penyata Pendapatan : Servis Pengangkutan
5 SME-IS-HW Income Statement : Hawker Penyata Pendapatan : Penjaja
6 SME-IS-RS Income Statement : Rental Services Penyata Pendapatan : Servis Penyewaan
7 SME-IS-COM Income Statement : Commission Penyata Pendapatan : Komisen
8
SME-IS-OTH Income Statement : Other Business In General Penyata Pendapatan : Perniagaan lain Secara Am
9 SME-BS Balance Sheet Kunci Kira-kira
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