FORM TP 2018

2018

YEAR OF ASSESSMENT

CP2C - Pin. 2018

Date Received 1 Date Received 2

FOR OFFICE USE

LEMBAGA HASIL DALAM NEGERI MALAYSIA RETURN FORM OF A DECEASED PERSON’S ESTATE

UNDER SECTION 77 OF THE INCOME TAX ACT 1967

This form is prescribed under section 152 of the Income Tax Act 1967

Name of deceased person’s estate :

Income tax no. :

Correspondence address :

Postcode Town

State

COMPLETE THE FOLLOWING ITEMS

TP Form

IMPORTANT REMINDER

1) Due date to furnish this form and pay the balance of tax payable:

a) 30 April 2019 (For those who do not carry on any business); or

b) 30 June 2019 (For those who carry on business)

2) Failure to furnish a return on or before the due date for submission:

- Penalty under subsection 112(3) of the Income Tax Act 1967 (ITA 1967) shall be imposed.

3) Failure to pay the tax or balance of tax payable:

a) on or before the due date - An increase in tax of 10% under subsection 103(3) of ITA 1967 shall be imposed.

b) within 60 days from the due date - A further increase in tax of 5% under subsection 103(4) of ITA 1967 shall be imposed.

4) Please: a) refer to the Explanatory Notes before filling up this form. b) complete all relevant items in BLOCK LETTERS and use black ink pen.

5) METHOD OF PAYMENT

a) Payment can be made via:

i) ByrHASiL at the Lembaga Hasil Dalam Negeri Malaysia (LHDNM) Official Portal, https://byrhasil.hasil.gov.my/.

Payment via FPX (Financial Process Exchange) at https://byrhasil.hasil.gov.my/fpx.php.

Payment via Visa, Mastercard & American Express credit cards at https://byrhasil.hasil.gov.my/creditcard/.

ii) Appointed banks – Information is available at http://www.hasil.gov.my.

iii) LHDNM payment counters at the Kuala Lumpur Payment Centre, Kota Kinabalu Branch and Kuching Branch or by post.

Use the Remittance Slip (CP501) which is available at http://www.hasil.gov.my.

If send by post, payment must be sent separately from the form. Payment by CASH must not be sent by post. Cheques, money

orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue.

iv) Pos Malaysia Berhad - Counter and Pos Online

b) Write down the name, address, telephone number, income tax number, year of assessment, payment code ‘084’ and

instalment no. ‘99’ on the reverse side of the financial instrument. Check the receipt(s) / bank payment slip(s) before leaving the

payment counter.

6) 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.

7) The use of e-Filing (e-TP) is encouraged. Please access via https://ez.hasil.gov.my.

8) For further information, please contact Hasil Care Line:-

Toll free line: 1-800-88-5436 (LHDN) Calls from overseas: 603-77136666

https://byrhasil.hasil.gov.my/creditcard/http://www.hasil.gov.my/http://www.hasil.gov.my/https://ez.hasil.gov.m/

CP2C-Pin. 2018

TP

Form

YEAR OF ASSESMENT

2018

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2

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Postcode

State

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Town

A13 Other address (if A12 = 3)

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Income Tax No.

Name of Deceased Person's Estate

Particulars of executors / administrators

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A14

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B1

B2

B3

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B7

B8

B9

Statutory Income From Business

Business Code

Amount (RM)

Business 1

Business 2

Business 3 + 4 and so forth (If any)

Income Tax No.

Statutory Income From Partnership

B4

B5

B6

B7

B8

B9

Partnership 1

Partnership 2

Partnership 3 + 4 and so forth (If any)

Aggregate statutory income from businesses (B1 to B6)

LESS: Business losses brought forward (Restricted to amount in B7) TOTAL (B7 - B8)

BAHAGIAN B: PENDAPATAN BERKANUN, JUMLAH PENDAPATAN DAN

JUMLAH CUKAI YANG DIKENAKAN

Note: If A1 = 1, Fill in Part B for the taxpayer DOMICILE in Malaysia at the time of his demise. (Parts C need not be filled)

PART B : STATUTORY INCOME, TOTAL INCOME AND

TOTAL TAX CHARGEABLE

B10 B10

B11

B12

B13

B14

B15

B16

B17

_>>_>>_>>?

B11

B12

B13

B14

B15

B16

B17

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 business losses (Restricted to amount in B16)

D

D

D

3

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[Declare amount in Ringgit Malaysia (RM) currency]

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Income Tax No.

Name of Deceased Person's Estate

Amount (RM)

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B19

B20

B21

B22

B23

TOTAL (B18 – B19) [Enter '0' if value is negative] LESS:

LESS: Other expenditure

B28

B26

B29

B31 TOTAL INCOME (B22 – B30)

Total donations / gifts / contributions / zakat (B23 to B29)

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Note: If A1 = 2, Fill in Part C the taxpayer NOT DOMICILE in Malaysia at the time of his demise. (Parts B need not be filled)

PART C : STATUTORY INCOME, TOTAL INCOME AND

TOTAL TAX CHARGEABLE

5

Statutory Income From Business

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Income Tax No.

Statutory Income From Partnership

C7

C8

C9

C10

C11

C12

C13

C14

C15

C16

C17 C17

C13

C14

C15

C16

C8

C9

C10

C11

C12

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 ( If any )

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

STATUTORY INCOME FROM OTHER SOURCES

Rents and premiums

Annuities and other periodical payments

Other gains or profits

Additions pursuant to paragraph 43(1)(c)

Discounts

Aggregate statutory income from other sources (C10 to C14)

AGGREGATE INCOME (C9 + C15)

LESS: Current year business losses (Restricted to amount in C16)

D

D

D

Aggregate statutory income from businesses (C1 to C6)

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[Declare amount in Ringgit Malaysia (RM) currency]

Business Code Amount (RM)

Amount (RM)

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Income Tax No.

Name of Deceased Person's Estate

TOTAL (C7 - C8)

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C21

C22

C23

C30

C31

C32a

C32b

C32c

C32d

C33

C29

C21

C22

C23

C25

C26

C28

C30

C24

C31

C32

C32a

C32b

C32c

C32d

C33 TOTAL INCOME / CHARGEABLE INCOME (C31 to C32d)

TOTAL ( C22 - C30 ) [Enter ‘0’ if value is negative] Gross income subject to tax at other rates

Royalties

Interest

Special classes of income under section 4A

Other income (Please specify )

LESS:

TOTAL ( C20 - C21 ) [Enter ‘0’ if value is negative] LESS: Donations / gifts / contributions / zakat

Total donations / gifts / contriutions / zakat ( C23 to C29 )

Gift of money for the provision of library facilities or to libraries

Gift of artefacts, manuscripts or paintings

Anuities payable / periodical payments

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

Gift of paintings to the National Art Gallery or any state art gallery

C28

C29 _>>_>>_>>?

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C272

C27 _>>_>>_>>?

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Business zakat (Restricted to 2.5% of aggregate income in C16)

C23A

Restricted to 7% amount in C16

C262

C20 C20 TOTAL ( C18 - C19 ) [Enter ‘0’ if value is negative] _>>_>>_>>?

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C18

C19

C18

C19

TOTAL ( C16 - C17 ) [Enter ‘0’ if value is negative] LESS : Other expenditure

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

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Gift of money to an approved institutions / organisations / funds

Gift of money for any sports activity approved by Minister of Finance

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

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Exemption in respect of the increase in chargeable income from business

CHARGEABLE INCOME after exemption ( C33 - C33A )

Less: C33A

C33B

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C33A

C33B

1 = Yes 2 = No

Administrator of deceased person’s estate resident in Malaysia

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Income Tax No.

Name of Deceased Person's Estate

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TOTAL TAX CHARGEABLE (C34a to C34g)

C34g

C35

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D6

D2

D3

D1

PART D : TAX PAYABLE / REPAYABLE

D3

D4

D5

Section 110 tax deduction (others)

Section 132 tax relief

OR

LESS :

D2

D1 ,

Section 133 tax relief

D6 TAX REPAYABLE * [(D2 to D4) - D1]

TAX PAYABLE * [D1 - (D2 to D4)]

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PART E : STATUS OF TAX

Restricted to D1

D4

D5

[For a ‘Tax Repayable’ case, fill in items A15a and A15b on page 2]

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5

8

10

12

C34

C34a

C34b

C34c

C34d

C34e

Gross income subject to tax at other rates

COMPUTATION OF TAX CHARGEABLE

Chargeable Income Rate (%) Tax Chargeable

Division of chargeable income according to the rate applicable

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E1 E1 Tax payable (from D5) ->>_>>_>>_>?

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E2

E3

E2

E3

LESS : Installments paid

Balance of tax payable * (E1 - E2)

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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.

E4 E4 Tax paid in excess * (E2 - E1) ->>_>>_>>_>?

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Income Tax No.

Name of Deceased

Person’s Estate

PART F : DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976

F1

F2

Disposal of asset under the Real Property Gains Tax Act 1976. (If ‘Yes’, also complete item F2)

1 = Yes

1 = Yes Disposal declared to LHDNM.

2 = No

2 = No

TOTAL TAX CHARGEABLE ( from B35 or C35 )

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H3

H3a

H3b

H3c

H3d

Section

107A

PARTICULARS OF WITHHOLDING TAXES Payments to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B and 109F.

109

109A

109B

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Total tax withheld and

remitted to LHDNM

8

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PARTICULARS OF BUSINESS INCOME

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_>>_>>_>>?

H1a

H1b

H1c

Allowance Absorbed

Balanced Carried Forward

Losses carried forward (H1a + H1b)

Business 1

LOSSES

Balance from previous years' losses

Balance from current year losses

CAPITAL ALLOWANCES

H1

H1a

H1b

H1c

H2

H2e

H2f

H2a

H2b

H2c

H2d

Partnership 2

Partnership 3 + 4 and so forth (If any)

Balanced Carried Forward

Business 2

Partnership 1

Business 3 + 4 and so forth (If any)

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PART H :

Amount

PART G : PRECEDING YEARS' INCOME NOT DECLARED

G1

G3

G2

Type of Income

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H3e 109F _>>_>>_>>?

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J3

J4

PART J: SPECIAL DEDUCTION, FURTHER DEDUCTION AND DOUBLE DEDUCTION Claim Code

Amount

Amount

J1

J2

TOTAL CLAIMED

J5 J5

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Claim Code

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Total gross amount paid

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Income Tax No.

Name of Deceased Person's Estate

Year of Assessment

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L3

L4

L5

L7

L8

L9

L11

L10

L6

L3

L4

L5

L6

L7

L8

L9

L10

L11

OTHER INCOME:

LESS:

Other business income

Dividends

Interest and discounts

Rents, royalties and premiums

(Enter “X” if negative)

Closing stock

Opening stock

Purchases and cost of production

Cost of sales (L3 + L4 – L5)

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GROSS PROFIT / GROSS LOSS (L2 - L6)

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PART L: FINANCIAL PARTICULARS OF DECEASED PERSON’S ESTATE

TRADING, PROFIT, AND LOSS ACCOUNT

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L1

L2

L12

L13

L14

L15

L16

L17

L1

L2

L12

L13

L14

L15

L16

L17

TOTAL INCOME (L8 to L12)

EXPENSES:

Contracts and subcontracts

Salaries and wages

Rental / lease

Loan interest

Other income

Business code

Sales or turnover

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L18 L18 Commissions _>>_>>_>>?

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PART K: INCENTIVE CLAIM

Type of Incentive Amount Absorbed

K1 Increase exports allowance for qualifying services

K2 Schedule 4 qualifying

expenditure

Balance Carried Forward

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Income Tax No.

Name of Deceased

Person’s Estate

9

L1A Type of activity Business L1A >>>>>>>>>>>>>>>>>>>>>?

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10

L19

L20

L21

L19

L20

L21 Repairs and maintenance

Travelling and transportation

Bad debts

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L22 L22 Promotion and advertisement _>>_>>_>>?

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CURRENT ASSETS:

L33 L33

L34

L35

L36

L37

L38

L39 _>>_>>_>>?

L34

L35

L36

L37

L38

L39 TOTAL CURRENT ASSET (L33 to L38)

Stock

Trade debtors

Cash in hand

Sundry debtors

Cash at bank

Other current assets

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L29

L30

L29

L30

Motor vehicles

Other fixed assets

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L31

L32

TOTAL FIXED ASSETS (L27 to L30)

Investments

L31

L32

(Enter "X" if negative)

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L40 L40 TOTAL ASSET (L31 + L32 + L39)

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Income Tax No.

Name of Deceased Person's Estate

L22A L22A Input tax not claimable from the Royal Malaysia Customs Department

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L23 L23 Other expenses , , ,

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L24

L25

L26

L27

L28

L24

L25

L26

L27

L28

TOTAL EXPENSES (L14 to L23)

NET PROFIT / LOSS

BALANCE SHEET FIXED ASSETS:

(Enter "X" if negative)

Non-allowable expenses

Land and buildings

Plant and machinery

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M5 M5 Other income

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L41

L42

L43

L44

L45

L46

L47

L48

L49

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L41

L42

L43

L44

L45

L46

L47

L48

L49

LIABILITIES:

OWNER'S EQUITY:

TOTAL LIABILITY (L41 to L43)

Loans

Trade creditors

Sundry creditors

lain lain

Capital account

Special fund

Net advance/drawing

Current account balance brought forward

Current year profit/loss

(Enter "X" if negative)

(Enter "X" if negative)

(Enter "X" if negative)

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L50

PARTICULARS OF EXEMPT INCOME

M2

M4

M3

M1

M4

M3

M2

M1

Interest

Business and Partnership

Rents

Dividends

L50 Current account balance carried forward

.

(Enter "X" if negative)

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PART M :

>>>>>>>>>>>>>>>>>>>>>>?

Designation

I

Identification / Passport No. *

(*Delete whichever is not relevant) hereby declare that this return form contains information that is true, correct and complete pertaining to the income tax of deceased person’s estate as required under the Income Tax Act 1967.

Signature

EXECUTOR'S DECLARATION

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>>>>>?

- - Date:

Day Month Year

>>>>>>>?

Income Tax No.

Name of Deceased Person's Estate

Hari

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- - Tarikh: Hari Bulan Tahun

12

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

>>>>>>>>>>>>>>>>>>>>>>? >>>>>>>>>>>>?

Name of firm

a

b

c

Telephone no.

Tax agent approval no.

>>>>>>>>>>>>>>>>>>>>>>?

Signature

>>>>>>>?

>>>>>?

- - Date:

Day Month Year

Income Tax No.

Name of Deceased Person's Estate

>>>>>>>>>>?

-