Return Form Of Employer Remuneration For The Year 2017

Return Form Of Employer Remuneration For The Year 2017-Free PDF

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BASIC INFORMATION, 1 NAME OF EMPLOYER AS Name of employer as registered with the Companies. REGISTERED Commission of Malaysia SSM or others If there is any change. to the employer s name please indicate the former name in. parenthesis For an individual who is not registered with SSM or. others fill in the name as per identity card passport. 2 EMPLOYER S NO E Employer s file number,Example For employer s number E 0123456708. 0 1 2 3 4 5 6 7 0 8, 3 STATUS OF EMPLOYER Enter the status code of the employer in the box provided. Code Status8 of Employer,1 Government,2 Statutory, 4 STATUS OF BUSINESS Enter the status code of the business in the box provided. Code Status of Business,1 In Operation,3 In The Process Of Winding Up.
Dormant means, Never commenced operations since the date it was incorporated. established or, Had previously been in operation or carried on business but has now. ceased operations or business, 5 INCOME TAX NO Enter the employer s income tax number as follows. Code File Type, 01 SG Individual Resident who does not carry on business. 02 OG Individual Resident who carries on business,03 D Partnership.
04 C Company,05 J Hindu Joint Family,06 F Association. 07 TP Deceased Person s Estate,08 TA Trust Body,09 TC Unit Property Trust. 10 CS Co operative Society, 11 TR Real Estate Investment Trust Property Trust Fund. 12 PT Limited Liability Partnership,13 TN Business Trust. 14 LE Labuan Entity, Enter the code in the first box followed by the income tax.
number in the second box,Example I For Income Tax No OG 10234567080. 0 2 1 0 2 3 4 5 6 7 0 8 0,Example II For Income Tax No D 1234567809. 0 3 1 2 3 4 5 6 7 8 0 9, 6 IDENTIFICATION NO If the employer is a partnership or sole proprietorship business. items no 6 7 have to be completed by the precedent partner. 7 PASSPORT NO or sole proprietor of the business, 8 REGISTRATION NO WITH Number as registered with the Companies Commission of. SSM OR OTHERS Malaysia SSM or others, 9 CORRESPONDENCE Address to be used for any correspondence with LHDNM.
10 TELEPHONE NO Telephone number of office tax agent s firm residence Please. ensure that the information is correct and accurate This. information is for the official use of LHDNM, Please ensure that this information is correct This information is. 11 HANDPHONE NO only for the official use of LHDNM. 12 e MAIL Either one item no 11 or 12 is compulsorily required to be completed. during submission via e Filing, 13 RETURN OF C P 8D Enter the relevant code for the method of submission in the box. Code Method of Submission,1 Together with Form E,2 Via Data Praisi. 3 Compact disc,USB drive External hard disk, Form E will only be considered complete if C P 8D is submitted on or. before the due date for submission of the form, Employers are encouraged to furnish C P 8D via e Filing if Form E is.
submitted via e Filing, Employers who have submitted information via e Data Praisi need not. complete and furnish C P 8D, Submission of C P 8D via diskette or e mail is NOT allowed. Employers not using the e Filing method are advised to submit C P 8D via. compact disc CD USB drive external hard disk if there are 20. employees or more, Use one 1 CD USB external hard disk for one 1 E number. C P 8D which does not comply with the format as stipulated by. LHDNM are unacceptable and will not be processed, CD USB drive external hard disk submitted with C P 8D information. will NOT be returned,PART A INFORMATION ON NUMBER OF EMPLOYEES FOR THE.
YEAR ENDED 31 DECEMBER 2017, A1 NUMBER OF EMPLOYEES Total number of employees in the employer s company. business as at 31 December 2017, A2 NUMBER OF EMPLOYEES Total number of employees subject to the Monthly Tax. SUBJECT TO MTD Deduction MTD scheme during the year 2017. A3 NUMBER OF NEW Total number of employees who commenced employment in the. EMPLOYEES employer s company business during the year 2017. A4 NUMBER OF EMPLOYEES Total number of employees who ceased employment in the year. WHO CEASED 2017,EMPLOYMENT, A5 NUMBER OF EMPLOYEES Total number of employees who ceased employment to leave. WHO CEASED Malaysia foreign leaver in the year 2017. EMPLOYMENT AND LEFT, A6 REPORTED TO LHDNM This item has to be completed if item A5 is applicable. IF A5 IS APPLICABLE Enter 1 Yes if the employer has reported the cessation to. LHDNM If 2 No is entered immediately contact the LHDNM. branch in charge of the employee s income tax file. PART B DECLARATION, This declaration must be made by the employer in accordance with the category of employer as.
provided under Section 66 to Section 76 and Section 86 of the Income Tax Act 1967 ITA 1967. The use of signature stamp is not allowed If the return form is not affirmed and duly signed it shall. be deemed incomplete and will not be processed Notification of Incomplete Return Form will be. issued to inform you Due date to furnish Form E for the Year of Remuneration 2017 is 31 March 2018. Failure to submit the Form E on or before 31 March 2018 is a criminal offense and can be. prosecuted in court, C P 8D RETURN OF REMUNERATION FROM EMPLOYMENT CLAIM FOR DEDUCTION AND. PARTICULARS OF TAX DEDUCTION UNDER THE INCOME TAX RULES DEDUCTION. FROM REMUNERATION 1994 FOR THE YEAR ENDED 31 DECEMBER 2017. Employers are required to complete this statement on all their respective employees for the year 2017. Employers who have submitted information via e Data Praisi need not complete and. furnish Form C P 8D,A No Numbering in ascending order. B Name Of Employee Enter the full name of the employee as per identity card passport. C Income Tax No Enter the employee s income tax number in this item. Example SG 10234567080, D Identification Passport No Enter the employee s Identification Identity Card Police Army or. Passport No in the box provided, Priority is given to New Identity Card followed by Police No Army No. and Passport No, E Category Of Employee Please refer to the following Category Of Employee from Government.
gazette P U A 362 2014 and MTD Guideline and enter the relevant. code for the employee,Code Category Of Employee,1 Category 1 Single. 2 Category 2 Married and husband or wife is not working. 3 Category 3 Married and husband or wife is working divorced or widowed. or single with adopted child, If there is a change in status for example from Category 1 to Category 3. enter the code for the Category Of Employee based on the latest status. An employee married on 24 June 2017 and his wife is working. Enter 3 for the employee in this item, F Tax Borne By Employer Enter 1 Yes if the employee receives benefit from tax borne by his. employer tax allowance or 2 No if the employee does not receive. this benefit in the year 2017,Qualifying Child Relief. G No Of Children State the number of children on whom the employee is eligible to claim. tax relief for the year 2017 pursuant to the provision of section 48 of ITA. H Total Relief State the total child relief taken into account in computing the. employee s last MTD for the Year of Remuneration 2017. An employee Mr Suhaimi has three 3 children on whom he is eligible. to claim child relief,The first child commenced work on 1 October 2017.
The second child is 20 years old unmarried and pursuing a degree. level course at a local university, The third child is 16 years old and still schooling. Mr Suhaimi retired with effect from 1 December 2017. For the purpose of computing Mr Suhaimi s November 2017 MTD. last MTD in 2017 the number of children qualified for tax relief is two. 2 and his employer has taken into account child relief amounting to. RM 8 000 2 000 RM10 000, The employer is required to enter 10 000 in item H for Mr Suhaimi. I Total Gross Remuneration The total gross remuneration of employee CHARGEABLE TO TAX. Benefits in kind,Value of living accommodation benefit. Gross remuneration in arrears in respect of preceding years. received in the year 2017, J Benefits In Kind Value of benefits in kind received by employee from employer. Refer to Public Ruling No 3 2013 and Public Ruling No 3 2017. K Value Of Living Value of living accommodation benefit received by employee from. Accommodation employer, Refer to Public Ruling No 3 2005 Original and Addendum and Public.
Ruling No 3 2017, L Employee Share Option Value of benefit from shares received by employee from employer. Scheme ESOS Benefit Refer to Public Ruling No 11 2012. M List of Tax Exempt Allowances Perquisites Gifts Benefits To Be Reported. EXEMPTION LIMIT,NO SUBJECT, 1 Petrol card petrol allowance travelling allowance or toll payment or any of its. combination for official duties If the amount received exceeds RM6 000 a year. the employee can make a further deduction in respect of the amount spent for RM6 000. official duties Records pertaining to the claim for official duties and the. exempted amount must be kept for a period of 7 years for audit purpose. 2 Child care allowance in respect of children up to 12 years of age RM2 400. 3 Gift of fixed line telephone mobile phone pager or Personal Digital Assistant. PDA registered in the name of the employee or employer including cost of Limited to only 1. unit for each asset,registration and installation, 4 Monthly bills for fixed line telephone mobile phone pager PDA or subscription Limited to only. of broadband registered in the name of the employee or employer including 1 line for each. cost of registration and installation category of assets. 5 Perquisite whether in money or otherwise provided to the employee pursuant. to his employment in respect of,i past achievement award. ii service excellence award innovation award or productivity award and RM2 000. iii long service award provided that the employee has exercised an. employment for more than 10 years with the same employer. 6 Parking rate and parking allowance This includes parking rate paid by the. employer directly to the parking operator, 7 Meal allowance received on a regular basis and given at the same rate to all Restricted to the.
employees Meal allowance provided for purposes such as overtime or actual amount. outstation overseas trips and other similar purposes in exercising an expended. employment are only exempted if given based on the rate fixed in the internal. circular or written instruction of the employer, 8 Subsidised interest for housing education or car loan is fully exempted from tax if the total amount of. loan taken in aggregate does not exceed RM300 000 If the total amount of loan exceeds RM300 000. the amount of subsidized interest to be exempted from tax is limited in accordance with the following. A is the difference between the amount of interest to be borne by the employee and the amount of. interest payable by the employee in the basis period for a year of assessment. B is the aggregate of the balance of the principal amount of housing education or car loan taken by. the employee in the basis period for a year of assessment or RM300 000 whichever is lower. C is the total aggregate of the principal amount of housing education or car loan taken by the. THE ABOVE EXEMPTIONS ARE NOT APPLICABLE TO AN EMPLOYEE HAVING CONTROL OVER HIS. If the employee has control over his employer the allowances perquisites gifts benefits received by him is. taken to be part of his employment income and subject to tax. Control over his employer means, a for a company the power of the employee to secure by means of the holding of shares or the. possession of voting power in or in relation to that or any other company or by virtue of powers conferred. by the articles of association or other document regulating that or any other company that the affairs of. the first mentioned company are conducted in accordance with the wish of the employee. b for a partnership the employee is a partner of the employer or. c for a sole proprietor the employee and the employer is the same person. 1 Only tax exempt allowances perquisites gifts benefits listed above No 1 to 8 are required to declare in. Part M of Form C P 8D, 2 Others allowances perquisites gifts benefits which are exempted from tax but not required to declare in. Part M of Form C P 8D are as below, i Consumable business products of the employer provided free of charge or at a partly discounted price to. the employee his spouse and unmarried children The value of the goods is based on the sales price. Benefits received by the employee from a company within the same group of companies as his employer. are not exempted from tax The exemption is restricted to RM1 000. ii Leave passage for travel confined only to the cost of fares for the employee and members of his. immediate family, a within Malaysia including meals and accommodation for travel not exceeding 3 times in any.
calendar year or, b outside Malaysia not exceeding one passage in any calendar year is limited to a maximum of RM3 000. iii Services provided free or at a discount by the business of the employer to the employee his spouse and. unmarried children Benefits received by the employee from a company within the same group of. companies as his employer are not exempted from tax. iv Tax exempt medical benefits are extended to include traditional medicine and maternity expenses. Traditional medicine means Malay Chinese and Indian Traditional Medicine given by a medical. be deemed incomplete and will not be processed Notification of Incomplete Return Form will be issued to inform you Due date to furnish Form E for the Year of Remuneration 2017 is 31 March 2018 Failure to submit the Form E on or before 31 March 2018 is a criminal offense and can be prosecuted in court

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