[declare amount in ringgit malaysia currency (rm)] · 2017-02-24 · year of assessment business 1...
TRANSCRIPT
[Declare amount in Ringgit Malaysia currency (RM)]
LEMBAGA HASIL DALAM NEGERI MALAYSIA PARTNERSHIP RETURN FORM
UNDER SUBSECTION 86(1) INCOME TAX ACT 1967 This form is prescribed under section 152 Income Tax Act 1967 P
Form
CP3- Pin. 2015
YEAR OF ASSESSMENT
2015 1 Name of Partnership
2
3
4
A1
A2
A3
A4
A5
A6
5
6
Income Tax No.
Partnership Registration No.
Number of Partners
Basis of Apportionment
1 = Yes 2 = No
D
PART A : BUSINESS INCOME
Business code
Divisible income/loss
Partners benefits
Balancing charge
Balancing allowance and Capital allowance
Increased Exports Allowance For Qualifying Services
FOR OFFICE USE
Business Income
(Enter ) (Enter )
Date received (1) Date received (2) Date received (3)
1
<>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>?
<>>>>>>>>>>?
<>>>?
!
<?
<>>>? <>>>?
! !
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>? , , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
Record-keeping
Amount (RM) Amount (RM)
Business 1 Pioneer Business
Interest and discounts
Rents, royalties and premiums
Additions pursuant to paragraph 43(1)(c)
Other income not listed
B1
B2
B3
B4
Sec. 110 (Others)
Sec. 132
Sec. 133
PART B : OTHER INCOME
<>_>>_>>_>?
<>_>>_>>_>?
<>_>>_>>_>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
.
.
.
Income Tax No. D <>>>>>>>>?
, ,
, ,
, ,
, ,
, ,
, ,
, ,
2
A7
A8
A9
A10
A11
A12
Business code
Income Tax No. D
Share of adjusted income/loss
Balancing charge
Balancing allowance and Capital allowance
Increased Exports Allowance for Qualifying Services
Business Income From Other Partnerships
(Enter alue is negative) (Enter ) ! !
<>>>>>>>>?
<>>>?
->>_>>_>>?
<>>>>>>>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>? , , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
<>>>?
Name of Partnership
Pioneer Partnership Partnership 1
Divisible income Tax deduction
Amount (RM) Amount (RM)
Qualifying prospecting expenditure - Schedule 4 and paragraph 44(1)(b)
Gift of money to the Government/ State Government, local authorities or approved institutions and organisations
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
C1
C2
C3
C4
C5
C1
C2
C3
C4
C5
PART C : DIVISIBLE EXPENSES/GIFTS/CLAIMS
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
, , ,
, , ,
, , ,
, ,
, , ,
,
Income Tax No. D<>>>>>>>>?
3
D1
D2
D8
D6
D3
D4
D5
D11
D9
D10
D11
D7
Total Claimed
PART D : SPECIAL DEDUCTIONS, FURTHER DEDUCTIONS AND DOUBLE DEDUCTIONS
<>?
<>?
<>?
<>?
<>?
<>?
<>?
<>?
<>?
<>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
<>_>>_>>?
, , ,
, ,
, ,
, ,
, ,
, ,
, ,
, ,
, ,
, ,
, ,
PART E : PARTICULARS OF WITHHOLDING TAXES Basis year payments to non-residents subject to withholding tax provision under sections 107A, 109, 109A, 109B and 109F
E1
E2
E3
E4
Section
107A
109A
109B
109
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
E5 109F <>_>>_>>_>>? <>_>>_>>_>>? , , , , , ,
Name of Partnership
Claim Code Amount Amount Claim Code
Total tax withheld and remitted to LHDNM Total gross amount paid
F1
PART F :
Registered address
Postcode
State
PARTICULARS OF PARTNERSHIP
Town
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>? <>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
F2
F3 Correspondence address
4
Main business address <>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>?
Postcode
State
Town
Postcode
State
Town
Income Tax No. D
Name of Partnership
F4 Address where accounts are kept <>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>? <>>>>>>>>>>>>>>? Postcode
State
Town
5
<>>>>>>>>?
F5
F6
F7
F8
F9
Employer's No.
E
Name of precedent partner
Telephone No.
Handphone No.
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
F10 Website / Blog Address <>>>>>>>>>>>>>>>>>>>>>>>?
Income Tax No. D
Name of Partnership
PART G : PARTICULARS OF PARTNERS (Note : 1. Item G1 is specifically for the particulars of the precedent partner.
2. Submit attachment(s) if the number of partners exceeds 6 persons)
(a) (b) (c) Name ( i ) Identification/Passport/Partnership/
Company Registration No.* (*Delete whichever is not relevant) (ii) Income Tax No.
G1
6
<? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>?
G2 <? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
G3 <? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
G4 <? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
G5 <? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
G6 <? <>>>>>>>>>>>?
<>>>>>>>>>>>?
<>>>>>>>>>>>?
Income Tax No. D Name of Partnership
Country of Residence (use the country code)
<>>>>>>>>>>? (i)
(ii) Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN <?
<>>>>>>>>>?
<>>>>>>>>>>? (i)
(ii) Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN <?
<>>>>>>>>>?
<>>>>>>>>>>? (i)
(ii) <?
<>>>>>>>>>?
Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN
<>>>>>>>>>>? (i)
(ii) <?
<>>>>>>>>>?
Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN
<>>>>>>>>>>? (i)
(ii) <?
<>>>>>>>>>?
Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN
<>>>>>>>>>>? (i)
(ii) <?
<>>>>>>>>>?
Income Tax No: OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN
PART G : PARTICULARS OF PARTNERS Note : Part (e)(ii) Partner's Benefits** consist of :
1 = Remuneration, Salaries, Allowances including Bonuses & Commissions 2 = Interest 3 = Other Benefits
(Enter the above number(s) pertaining to the type of benefit received by the partner, in the boxes provided) (d) (f)
7
<>>>>>>>>?
(i) Statutory Income (ii) Adjusted loss (Main business)
Amount (RM)
(e) (i) (ii)
Partner's Share Partner's Benefits **
(i)
(i)
(i)
(i)
(ii)
(ii)
(ii)
(ii)
<>>_>?
<>>_>?
<>>_>?
<>>_>?
! ! !
! ! !
! ! !
! ! !
.
.
.
.
(i)
(ii)
<>>_>?
! ! !
.
(i)
(ii)
<>>_>?
! ! !
.
Income Tax No. D
Name of Partnership
Date of appointment in Partnership Date of cessation from Partnership
(i) (ii)
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>?
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>?
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>?
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>?
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>?
(i)
(ii)
Day Month Year
Day Month Year <>>>>>>?
<>>>>>>? (i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
(i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
(i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
(i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
(i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
(i)
(ii)
->>_>>_>>? , , ,
(Enter If value is negative) ! ->>_>>_>>? , , ,
Business code
Sales or turnover
Opening stock
Purchases and cost of production
Closing stock
Cost of sales (H3 + H4 H5)
Other businesses
Dividends
Interest and discounts
Rents, royalties and premiums
Other income
Loan interest
Salaries and wages
Rental/lease
Contracts and subcontracts
Commissions
BUSINESS INCOME
LESS :
GROSS PROFIT/LOSS (H2 H6)
INCOME :
EXPENSES :
H1
H2
H3
H4
H5
H6
H7
H8
H9
H10
H11 H11
H12
H13
H14
H15
H16
H17
H18
H1
H2
H3
H4
H5
H6
H7
H8
H9
H10
H12
H13
H14
H15
H16
H17
H18
(Enter "X" if value is negative)
TOTAL (H8 to H12)
8
<>>>?
!
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>>>>>>>>?
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
Income TaxNo. D
Name of Partnership
PART H : FINANCIAL PARTICULARS OF PARTNERSHIP
Type of business activityH1A H1A<>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>?
MAKLUMAT KEWANGAN PERKONGSIAN Travelling and transport
Other expenses
Non-allowable expenses
TOTAL EXPENSE (H14 to H23)
NET PROFIT/LOSS
H20
H23
H24
H25
H26
H20
H23
H24
H25
H26
(Enter "X" if value is negative)
9
!
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>>>>>>>>?
, , ,
, , ,
, , ,
, , ,
, , ,
Repairs and maintenance H21 H21 <>_>>_>>_>>? , , ,
Promotion and advertisement H22 H22 <>_>>_>>_>>? , , ,
Land and buildings
Plant and machinery
Motor vehicles
Other fixed assets
Investments
TOTAL FIXED ASSET (H27 to H30)
Fixed assets : BALANCE SHEET
H27 H27
H28 H28
H29 H29
H30 H30
H31 H31
H32 H32
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
Stock
Trade debtors
Other debtors
Cash in hand
Cash at bank
Other current assets
Current assets : H33 H33
H34 H34
H35 H35
H36 H36
H37 H37
H38 H38
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
(Enter "X" if value is negative) !
Income Tax No.
Name of Partnership D
MAKLUMAT KEWANGAN PERKONGSIAN Bad debts H19 H19 <>_>>_>>_>>? , , ,
Type of income
J1
J2
10
PART J : PRECEDING YEARS' INCOME NOT DECLARED
Year Tax DeductionAmount
(Enter "X" if value is negative)
(Enter "X" if value is negative)
<>_>>_>>?
<>_>>_>>?
<>_>>_>>_>?.
<>_>>_>>_>?.
!
!
<>>?
<>>?
<>>>>>>>>?
, ,, ,
, , , ,
Loans and overdraft
Trade creditors
Other creditors
TOTAL CURRENT ASSET (H33 to H38)
TOTAL ASSET (H31 + H32 + H39)
TOTAL LIABILITY (H41 to H43)
LIABILITIES :
H39 H39
H40H40
H41H41
H42H42
H43H43
H44H44
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
Capital account
Current account balancebrought forward
Current year profit / (loss)
Net advance / drawing
Current account balancecarried forward
PARTNERSHIP EQUITY :
H45H45
H46H46
H47H47
H48H48
H49H49
(Enter "X" if value is negative)
(Enter "X" if value is negative)
(Enter "X" if value is negative)
(Enter "X" if value is negative)
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
<>_>>_>>_>>?
!
!
!
!
, , ,
, , ,
, , ,
, , ,
, , ,
Income TaxNo. D
Name of Partnership
PART K : DISPOSAL OF SHARES IN REAL PROPERTY COMPANY AND DISPOSAL OF REAL PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION 1976
K2
!
!
K1 Any disposal of shares in real property company and/or real property?
Has the disposal been declared to LHDNM?(if K1 = 1)
1 = Yes 2 = No
1 = Yes 2 = No
PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM
a
I,
Identification / Passport No.*
hereby declare that the information regarding the income and claim for deductions as given in this return form and in any document attached is true, correct and complete.
Name of Firm
(*Delete whichever is not relevant)
11
<>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>?
Designation
Signature
Day Month Year Date: <>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>>?
b
c
Telephone No.
Tax Agent's Approval No.
Signature
<>>>>>>>>>>>>>?
<>>>>>>>>>>>?
DECLARATION
Income Tax No. D
Name of Partnership
<>>>>>>>>>>>>>>>>>>>>>>>>>>>?
Day Month Year Date: <>>>>>>?
PART L : PARTICULARS OF CP30
L2
L1
Amended CP30 issued
Original CP30 issued? (If L1=1, state the date)
(State which amendment and the date)
1 = Y e s 2 = No <>>>>>>?
<>>>>>>?
!
!
Day Month Year
Day Month Year
CP30 APPORTIONMENT OF PARTNERSHIP INCOME
Name of Partnership
Income Tax No.
Period From
Business code
To
Year of Assessment PARTICULARS OF PARTNER
Name of Partner
Income Tax No. :
Identification /Passport/ Partnership/Company Registration No. Share *Original apportionment
Amendment No.
OG/SG/TA/TC/TP/F/J/C/CS/D/TR/PT/TN
(State which amendment if there is amendment to the CP30 in the current year)
Basis of Apportionment
*Amended Apportionment
*(Enter 'X' in the relevant box)
Note: Prepare separate CP30 for each partner
Divisible income/loss
Interest Allowances, salaries, bonuses, EPF
ADD:
Withdrawal of stock
Cash withdrawal
Travelling/Accommodation
Benefit of motor vehicles
Telephone
Fees
Medical
General expenses
Balancing charge Balancing allowance and Capital allowance Increased Exports Allowance for Qualifying Services
TOTAL (A2 TO A11)
Adjusted income/loss (A1 + A12)
PART A : APPORTIONMENT OF BUSINESS INCOME/LOSS
D
1
2
3
4
5
6
A1
A2
A3
A4
A5
A6
A7
A8
A9
A10
A11
A12
A14
A16
1
Day Month Year Day Month Year
Pioneer Business Business 1
(Enter "X" if value is negative) (Enter "X" if value is negative) A13
A15
<>>>>>>>>? <>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>?
<>>>? <>>>>>>?
<>>?
<>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>?
<? <>>>>>>>>>? <>>>>>>>>>>?
<>>>? <>>_>?
<? ! !
! !
! !
->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>?->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>? ,
->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
.
, ,
, , ,
, , , , , ,
, , ,
, , ,
, , ,
, , ,
, , , , , , , , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , , , , ,
, , ,
, , , , , ,
, , ,
, , ,
(Enter "X" if value is negative) (Enter "X" if value is negative)
Adjusted Income/loss
Income Tax No.
Balancing charge
Balancing allowance and Capital allowance Increased Exports Allowance for Qualifying Services
Qualifying prospecting expenditure - Schedule 4 and paragraph 44(1)(b)
Gift of money to the Government/ State Government, local authorities or approved institutions and organisations
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
Type of income
Date
PREPARED BY :
PART B : APPORTIONMENT OF OTHER INCOME
PART C : APPORTIONMENT OF EXPENSES/GIFTS/CLAIMS
PART D : APPORTIONMENT OF PRECEDING YEARS' INCOME NOT DECLARED
D A17
A18
A19
A20
A21
C1
C2
C3
C4
C5
D2
D1
Day Month Year Designation Signature
2
<>>>>>>>>? <>>>>>>>>?
<>>?
<>>?
! !
!
!
<>>>>>>?
->>_>>_>>? ->>_>>_>>?
->>_>>_>>? ->>_>>_>>? ->>_>>_>>?
<>_>>_>>_>?
<>_>>_>>_>?
<>_>>_>>?
<>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
->>_>>_>>?
, , ,
, , ,
->>_>>_>>? , , ,
, , ,
, ,
, ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , ,
, , .
, , .
->>_>>_>>? , , ,
Interest and discounts Rents, royalties and premiums
Additions pursuant to paragraph 43(1)(c)
Other income not listed
B1
B2
B3
B4
Sec. 110 (Others)
Sec. 132
Sec. 133
<>_>>_>>_>?
<>_>>_>>_>? <>_>>_>>_>?
<>_>>_>>?
<>_>>_>>? <>_>>_>>? <>_>>_>>?
.
.
. , ,
, ,
, ,
, ,
, ,
, ,
, ,
Partnership 1 Pioneer Partnership
(Enter "X" if value is negative) (Enter "X" if value is negative)
Amount Year Tax Deduction
(Enter "X" if value is negative)
(Enter "X" if value is negative)
Divisible income Tax deduction