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Form INLAND REVENUE BOARD OF MALAYSIA

UNDER SECTION 77 INCOME TAX ACT 1967

RETURN FORM OF A HINDU JOINT FAMILY

2015 This form is prescribed under section 152 Income Tax Act 1967

CP 2E - Pin. 2015

YEAR OF ASSESSMENT

1 Name

of Hindu Joint Family

Income Tax No. 2 J

PART A :

A1 2 = No (Fil l in Part C)

Karta is Resident in Malaysia

Country Where Karta is Resident

Correspondence Address of Karta

1 = Yes (Fil l in Part B) (Use Country Code)

A3

A2

A4

A5 Business Premise Address of Hindu Joint Family

Postcode

State

Town

A6 Address Where Records of Hindu Joint Family are Maintained

1 = If maintained at address as per A4

2 = If maintained at address as per A5

3 = If maintained at address as per A4 and A5

For Office Use

Date received (1) Date received (2) Date received (3)

1

PARTICULARS OF HINDU JOINT FAMILY

2 = No 1 = Yes

State

Postcode Town

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Record-keeping

Status of Tax ( f rom page 7 ) ( Ind icate ‘X ’ i n the re levant box)

Tax Repayable (item D6)

Tax paid in excess (item E4)

There is balance of tax payable (item D5/E3 whichever is relevant)

Not taxable / Nil balance (if D5/D6/E3/E4 = ‘0’)

Name Income Tax No.

A8 Particulars of Karta

A8a

A8b

A8c

A8d

A8e

A9

A9a

A9b

Name

Identification No.

Karta

Passport No.

Income Tax No.

Telephone No. -

Indicate type of file: SG or OG

* Note: Enter the name of the bank and bank account no. for the purpose of electronic income tax refund

Particulars of Karta’s Bank Account

Name of Bank

Bank Account No.

2

SG/OG

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Postcode

State

A 7 Other Address (if A6 = 3)

Town <>>>>>>>>>>>>>?

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Website / Blog Address <>>>>>>>>>>>>>>>>>>>>>>?

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B1

B2

B3

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B7

B8

B9

Statutory Business Income Business Code Amount (RM)

Business 1

Business 2

Business 3 + 4 and so forth (if any)

Income Tax No. Statutory Partnership Income Amount (RM)

B4

B5

B6

B7

B8

B9

Partnership 1

Partnership 2

Partnership 3 + 4 and so forth (if any)

Aggregate statutory income from businesses ( B1 t o B6 )

LESS: Business losses brought forward (Restricted to amount in B7)

TOTAL ( B7 – B8 )

Name Income Tax No. <>>>>>>>>? BAHAGIAN B: PENDAPATAN BERKANUN, JUMLAH PENDAPATAN DAN

JUMLAH CUKAI YANG DIKENAKAN

Note:

PART B : STATUTORY INCOME, TOTAL INCOME AND

TOTAL TAX CHARGEABLE

B10

B11

B12

B13

B14

B15

B16

B17

B18

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B10

B11

B12

B13

B14

B15

B16

B17

B18

Statutory Income from Other Sources

Interest and discounts

Rents, royalties and premiums

Annuities and other periodical payments

Other gains or profits

Additions pursuant to paragraph 43(1)(c)

Aggregate statutory income from other sources ( B10 to B14 )

AGGREGATE INCOME ( B9 + B15 )

LESS: Current year bus ines s losses

TOTAL ( B16 – B17 )

D

D

D

3

Fill in Part B if the Karta is RESIDENT in Malaysia ( If A1 = 1 )

(Restricted to amount in B16)

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[Declare amount in Ringgit Malaysia (RM) currency]

Name Income Tax No.

LESS : Other expenditure

B19

B20

B29

B32a

B31

B32b

B30

B32

B33

Qualifying prospecting expenditure – Schedule 4 and paragraph 44(1)(b)

TOTAL ( B18 – B19 )

TOTAL INCOME ( B20 – B28 )

CHARGEABLE INCOME ( B29 – B30)

COMPUTATION OF TAX CHARGEABLE ( Refer to the tax rates schedule provided )

Tax on the first

Tax on the balance

TOTAL TAX CHARGEABLE ( B32a + B32b ) B33

4

At Rate (%)

B19

B20

B29

B31

LESS: Personal relief

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( Enter ‘0’ if value is negative )

( Enter ‘0’ if value is negative )

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B21

B24

B25

B28

B26

LESS: Donations and Gifts

Gift of money to the Government, State Government, local authorities

Gift of artefacts, manuscripts or paintings to the Government / State Government

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

B21

B24

B25

B28

B26

Total donations and gifts ( B21 to B27 )

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B23 Gift of money or cost of contribution in kind for any approved project of national interest approved by the Minister of Finance

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B27 Zakat perniagaan (Restricted to 2.5% of amount in B16)

B27 <>_>>_>>_>>?

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B21A Gift of money to approved institutions and organizations

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B22 Gift of money or cost of contribution in kind for any approved sports activity

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Name Income Tax No.

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Note: Fill in Part C if the Karta is NOT RESIDENT in Malaysia (If A1 = 2 )

PART C : STATUTORY INCOME, TOTAL INCOME AND

TOTAL TAX CHARGEABLE

Statutory Business Income Business Code Amount (RM)

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Income Tax No. Statutory Partnership Income Amount (RM)

C7

C8

C9

C10

C11

C12

C13

C14

C16

C17

5

C16

C17

C12

C13

C14

C8

C9

C10

C11

C4

C5

C6

C7

C1

C2

C3

Business 1

Business 2

Business 3 + 4 and so forth (if any)

Partnership 1

Partnership 2

Partnership 3 + 4

and so forth (i f any)

LESS: Business losses brought forward (Restricted to amount in C7)

TOTAL ( C7 – C8 )

Rents and premiums

Annuities and other periodical payments

Other gains or profits

Additions pursuant to paragraph 43(1)(c)

Discounts

AGGREGATE INCOME ( C9 + C15 )

LESS: Current year bus iness losses (Restricted to amount in C 16)

D

D

D

Aggregate statutory income from businesses ( C1 to C6 )

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Statutory Income from Other Sources

C15 C15 Aggregate statutory income from other sources ( C10 to C14 )

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[Declare amount in Ringgit Malaysia (RM) currency]

Name Income Tax No.

LESS: Donations and Gifts

C30

C30d

C31

C29

C30a

C30b

C30c

TOTAL [ C20 – C28 )

Gross income subject to tax at other rates

Interest

Royalties

Special classes of income under section 4A

TOTAL INCOME/CHARGEABLE INCOME

( C29 to C30d )

C29

C30a

C30b

C30c

C30d

C31

6

( Enter ‘0’ if value is negative )

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Other income (please specify )

C21

C24

C25

C26

C28

Gift of money to the Government, State Government, local authorities

Gift of artefacts, manuscripts or paintings to the Government / State Government

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

Total donations and gifts ( C21 to C27 )

C21

C24

C25

C262

C28

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C22

C23

Gift of money or contribution in kind for any approved sports activity

Gift of money or contribution in kind for any approved project of national interest approved by the Minister of Finance

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C27 Zakat perniagaan (Restricted to 2.5% of amount in C16)

C27 <>_>>_>>_>>?

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C21A Gift of money approved institutions and organizations

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Restricted to 7% of C16

C18

C20

C19

C18

C19

C20

TOTAL ( C16 - C17 )

LESS : Other expenditure

Qualifying prospecting expenditure - Schedule 4 and

paragraph 44(1)(b)

TOTAL ( C18 – C19 )

( Enter ‘0’ if value is negative )

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PART E : STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

7

E2

E3

E1

D5

D2

D3

D4

D1

E1

E4

E2

E3

E4

Name Income Tax No. <>>>>>>>>?

PART D : TAX PAYABLE / REPAYABLE

D3

D4

D5

TOTAL TAX CHARGEABLE ( from B33 or C33 )

Section 132 tax relief

OR

LESS

Tax payable (from D5)

LESS : Instalments paid

Balance of tax payable* ( E1 – E2 )

Tax paid in excess* ( E2 – E1 )

D2

D1

Section 110 tax deduction (others)

,

Section 133 tax relief

D6 TAX REPAYABLE* [ ( D2 + D3 + D4 ) – D1 ] [For a ‘Tax Repayable’ case, fill in items A9a and A9b on page 2]

D6

TAX PAYABLE* [ D1 – (D2 + D3 + D4) ]

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OR

* Please enter the tax position (D5 / D6 / E3 / E4 whichever is applicable) under the item ’Status of Tax’ on page 1

C32

C32a

C32c

C32d

C32e

C32b

C32f

C32g

C33

COMPUTATION OF TAX CHARGEABLE

Division of chargeable income according to the rate applicable

TOTAL TAX CHARGEABLE ( C32a to C32g )

Gross income subject to tax at other rates

Chargeable Income Rate (%) Tax Chargeable

25

5

8

10

12

15

C33

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Allowance Absorbed Balanced Carried Forward CAPITAL ALLOWANCES

Section

PARTICULARS OF WITHHOLDING TAXES Total Tax Withheld and Remitted

to LHDNM Total Gross Amount Paid

Name Income Tax No. <>>>>>>>>?

PART H : PARTICULARS OF BUSINESS INCOME

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Business 1

H2

H2e

H2f

H3

H2a

H2b

H2c

H2d

H3a

H3b

H3c

H3d

107A

109

109A

109B

Partnership 2

Partnership 3 + 4 and

so forth (if any)

8

Business 2

Partnership 1

Business 3 + 4 and

so forth (if any)

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Year for

which paid Type of Income Gross Amount

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PART F : INCOME OF PRECEDING YEARS NOT DECLARED

F1

F3

F2 <>>? <>>?

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H1

H1a

H1b

H1c Losses carried forward [ H1a + H1b ]

LOSSES

H1a

Balance from previous years’ losses

Balance from current year losses

H1b

H1c

Balance Carried Forward

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PART G : DISPOSAL OF SHARES IN REAL PROPERTY COMPANY AND DISPOSAL OF REAL PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION 1976

G1 Any disposal of shares in real property company and / or real property?

G2 Has disposal been declared to LHDNM? (if F1 = 1)

1 = Yes 2 = No 1 = Yes 2 = No

Name Income Tax No. <>>>>>>>>?

PART L : FINANCIAL PARTICULARS OF HINDU JOINT FAMILY

TRADING, PROFIT AND LOSS ACCOUNT

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L1

L2

L3

L4

L5

L7

L8

L9

L11

L10

L6

L12

L13

L1

L2

L3

L4

L5

L6

L7

L8

L9

L10

L11

L12

L13

GROSS PROFIT / LOSS ( L2 - L6 )

OTHER INCOME:

TOTAL INCOME ( L8 to L12 )

LESS:

Other business income

Dividends

Interest and discounts

Other income

Rents, royalties and premiums

(Enter "X" if negative)

Closing stock

Opening stock

Business Code

Sales or Turnover

Purchases and cost of production

Cost of sales ( L3 + L4 - K5 )

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Amount Amount

Type of Incentive Amount Absorbed

Schedule 4 Qualifying Expenditure

Increased Exports Allowance For Qualifying Services

Balance Carried Forward

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J3

J4

K2

PART J : SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION

Claim Code

PART K : INCENTIVE CLAIM

J1

J2

TOTAL CLAIMED J5

K2

K1

J5

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Claim Code

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L1A L1A Type of Activity Business <>>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>>?

Name Income Tax No. <>>>>>>>>?

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L14

L15

L16

L17

L18

L19

L20

L22

L23

L24

L25

L14

L15

L16

L17

L18

L19

L20

L22

L23

L24

L25

EXPENSES:

TOTAL EXPENSE (L14 to L22) SES ( K Stock

2 )Stock

NET PROFIT / LOSS FIT / L S

(Enter "X" if negative)

Non-allowable expenses

Other expenses

Travelling and transport

Bad debts s

Commissions

Contracts and subcontracts

Salaries and wages

Rental/lease

Loan interest <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

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L21 L21 Repairs and maintenance <>_>>_>>_>>?

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Current Assets:

L32 L32

L33

L34

L35

L33

L34

L35

Stock

Trade debtors

Cash in hand

Sundry debtors

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L26

L27

L28

L29

L30

L31

L26

L27

L28

L29

L30

L31

BALANCE SHEET

Fixed Assets:

TOTAL FIXED ASSETS ( L26 to L29 )

Land and buildings

Motor vehicles

Other fixed assets

Investments

Plant and machinery

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Name Income Tax No. <>>>>>>>>?

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L36

L37

L38

L39

L40

L41

L42

L43

L44

L45

L46

L47

L48

L49

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L36

L37

11

L38

L39

L40

L41

L42

L43

L44

L45

L46

L47

L48

L49

TOTAL ASSET ( L30 + L31 + L38 )

TOTAL CURRENT ASSET ( L32 to L37 )

LIABILITIES:

OWNER’S EQUITY:

TOTAL LIABILITY ( L40 to L42 )

Cash at bank

Other current assets

Loans and overdrafts

Trade creditors

Sundry creditors

Capital account

Transfer to special fund

Net advance / drawing

Current account balance brought forward

Current account balance carried forward

Current year profit / loss

(Enter "X" if negative)

(Enter "X" if negative)

(Enter "X" if negative)

(Enter "X" if negative)

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L50 L50 Special fund balance (Enter "X" if negative) <>_>>_>>_>>?

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(Enter "X" if negative)

PARTICULARS OF EXEMPT INCOME

M2

M4

M3

M1

M5

M4

M3

M2

M1

M5

Interest

Business and Partnership

Other income

Rents

Dividends

.

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PART M :

a Name of Firm

c

Day Month Year

Tax Agent's Approval No.

b

Date: - - Signature

PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM

Identification / Passport No.

I

KARTA’S DECLARATION

hereby declare that the information regarding the income and claim for deductions as given by me in this return form and in any document attached is true, correct and complete.

Name Income Tax No.

12

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Day Month Year

Date: - -

Designation

Signature <>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

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Telephone No. - <>>>>>>>>>>>?