RETURN FORM OF A RESIDENT INDIVIDUAL
[KNOWLEDGE / EXPERT WORKER]
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
This form is prescribed under section 152 of the Income Tax Act 1967
Lembaga Hasil Dalam Negeri Malaysia
Form
BT
YEAR OF ASSESSMENT
2013
CP4AT - Pin. 2013
COMPLETE THE FOLLOWING ITEMS
Name
:
Identification / Passport No. :
Income Tax No.
:
Correspondence Address
:
Postcode City
State FORM BT 2013
RESIDENT INDIVIDUAL
(KNOWLEDGE / EXPERT WORKER)
Due date to furnish this form and pay the balance of tax payable:
(a) 30 April 2014 (for those who do not carry on any business); or
(b) 30 June 2014 (for those who carry on business)
• Penalty under subsection 112(3) of the Income Tax Act 1967 shall be imposed for failure to furnish this return form within the
•
stipulated period
An increase in tax under section 103 of the Income Tax Act 1967 shall also be imposed for failure to pay the tax or balance of
tax payable after 30 April 2014 (for those who do not carry on any business) or 30 June 2014 (for those who carry on business)
Please refer to the Explanatory Notes before filling up this form
THE USE OF e-FILING IS ENCOURAGED
For Enquiries:-
•
•
•
•
Nearest LHDNM Branch
Toll Free Line
:
1-800-88-5436 (LHDN)
Calls From Overseas
:
603-77136666
Website
:
:
:
http://www.hasil.gov.my
https://e.hasil.gov.my
Customer Feedback Form at http://www.hasil.gov.my
/ Contact the nearest LHDNM branch
/ Call the toll free line
• e-Filing Website
• e-Filing PIN No. Application
DO NOT SUBMIT THIS FORM IF THE RETURN IS FURNISHED VIA e-FILING
FOR OFFICE USE
Date received (1)
Date received (2)
RETURN FORM OF A RESIDENT INDIVIDUAL
[KNOWLEDGE / EXPERT WORKER]
UNDER SECTION 77 OF THE INCOME TAX ACT 1967
Form
BT
This form is prescribed under section 152 of the Income Tax Act 1967
Lembaga Hasil Dalam Negeri Malaysia
CP4AT - Pin. 2013
BASIC PARTICULARS
1
Name (as per identification document)
2
Income Tax No.
3
Identification No.
4
Current Passport No.
5
Passport No. Registered with LHDNM
PART A:
A1
A3
PARTICULARS OF INDIVIDUAL
1 = Knowledge Worker
2 = Expert Worker Status of Approved Worker
Citizen
A5
Status as at 31-12-2013
A7
Type of Assessment
A8
Record-keeping
PART B:
A2 Date of Approval by the Minister
Use Country Code
(Enter ‘MY’ if Malaysian Citizen)
A4 Sex
1 = Male
1 = Single
2 = Married
A6 Date of Marriage / Divorce / Demise
3 = Divorcee/Widow/Widower 4 = Deceased
1 = Joint in the name of husband
3 = Separate
4 = Self whose spouse has no income / no source of
2 = Joint in the name of wife
income / has tax exempt income
1 = Yes
5= Self (single/divorcee/widow/widower/deceased)
2 = No
STATUTORY INCOME, TOTAL INCOME AND CHARGEABLE INCOME
RM
B1
Statutory income from businesses
B1
B2
Statutory income from partnerships
B2
B3
Aggregate statutory income from businesses ( B1 + B2 )
B3
B4
LESS: Business losses brought forward (Restricted to amount in B3)
B4
B5
Total ( B3 – B4 )
B5
B6
Statutory income from employment
B6
B7
Statutory income from dividends and rents
B7
B8
Statutory income from interest, discounts, royalties, premiums, pensions, annuities, other periodical payments,
other gains or profits and additions to pursuant to paragraph 43(1)(c)
B8
B9
AGGREGATE INCOME ( B5 + B6 + B7 + B8 )
B9
B10 LESS: Current year business losses (Restricted to amount in B9)
B10
B11 TOTAL ( B9 – B10 )
B11
B12 LESS: Other deductions [ Qualifying prospecting expenditure and Qualifying farm expenditure ] ( Restricted to amount in B11)
B12
B13 LESS: Approved Donations / Gifts / Contributions
B13
B14 TOTAL ( B11 – B12 – B13 ) (Enter “0” if value is negative)
B14
B15 TAXABLE PIONEER INCOME
B15
B16 TOTAL INCOME (SELF)( B14 – B15 )
B16
B17 TOTAL INCOME TRANSFERRED FROM HUSBAND / WIFE * FOR JOINT ASSESSMENT
B17
Sen
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
1 = With business income
2 = Without business income
* Type of income transferred from Husband / Wife
B18 AGGREGATE OF TOTAL INCOME ( B16 + B17 )
B18
B19 Total Relief (Amount from H19)
B19
B20 CHARGEABLE INCOME ( B16 – B19 ) or ( B18 – B19 ) (Enter “0” if value is negative)
B20
B20a Special Relief RM2,000 [if B9 does not exceed RM96,000]
B20a
B20b CHARGEABLE INCOME ( B20 – B20a ) (Enter “0” if value is negative)
B20b
PART CA:
2 = Female
TOTAL INCOME TAX
. 00
. 00
. 00
. 00
. 00
[ Note: Fill in Part CA for Knowledge Worker (If A1 = 1) ]
CA1 Chargeable Income subject to Part XIV of Schedule 1 A =
B=
C=
Gross income from employment with a
designated company
Total gross income from all sources
Chargeable income (From B20 or B20b)
Income Tax
A
C
X
B
Income Tax Computation In Respect of Chargeable Income Subject to Part I of Schedule 1
CA2 (Refer to the tax rate schedule provided at the LHDNM website, http://www.hasil.gov.my)
. 00
. 00
CA2a Tax on the first
CA2b Tax on the balance
Income Tax
CA3
PART CB:
TOTAL INCOME TAX
CB1 Chargeable Income subject to Part XV of Schedule 1 CB2
.
.
.
CA2a
CA2b
At Rate (%)
CA3 TOTAL INCOME TAX ( CA1 + CA2a + CA2b )
A = Statutory income from employment
with the person resident in Malaysia
B = Aggregate income (From B9)
C = Chargeable income (From B20 or B20b)
.
At Rate
15%
[ Note: Fill in Part CB for Expert Worker (If A1 = 2) ]
A
C
X
=
B
Income Tax Computation In Respect of Chargeable Income Subject to Part XV of Schedule 1
. 00
. 00
CB2a Tax on
CB2b Tax on the balance
1
Income Tax
At Rate 15%
CB2a
At Rate 15%
CB2b
.
.
Name : ………………………………………………………………………………………
.
Income Tax No. :
………………………………………………………
Income Tax Computation In Respect of Chargeable Income Subject to Part I of Schedule 1
(Refer to the tax rate schedule provided at the LHDNM website, http://www.hasil.gov.my)
Income Tax
At Rate (%)
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
CB2c Tax on the first
CB2d Tax on the balance
CB2e Tax on the balance CB2f
Tax on the balance CB2g Tax on the balance CB2h Tax on the balance CB2i Tax on the balance CB2j
Tax on the balance CB3
TOTAL INCOME TAX [CB2a to CB2j]
PART D:
Total Rebate
D1
CB2e
CB2f
CB2g
CB2h
CB2i
CB2j
CB3
.00
Self
TAX PAYABLE AND STATUS OF TAX
. 00
Husband / Wife
.
Zakat and Fitrah
TOTAL TAX CHARGED [ ( CA3 – D1 ) or ( CB3 – D1 ) ] (Enter “0” if value is negative)
D3
LESS:
D4
TAX PAYABLE ( D2 – D3 )
D5
OR: TAX REPAYABLE ( D3 – D2 )
D5
D6
Instalments / Monthly Tax Deductions paid for 2013 income – SELF and HUSBAND / WIFE for joint assessment
D6
D7
Balance of Tax Payable ( D4 – D6 ) / Tax Paid in Excess ( D6 – D4 )
D7
.
Section 110
(others)
D2
Section 132
and 133
.
.
.
.
.
.
.
.
D1
D2
Section 51 of Finance Act
2007 (dividends)
.
.
.
.
.
.
.
.
.
CB2c
CB2d
.
D3
D4
(Enter “ X “ if Tax Paid in Excess)
PART E:
Name of Husband / Wife
E1 (as per identification document)
E2
PARTICULARS OF HUSBAND / WIFE
E3
Identification No.
PART F:
F1
Passport No.
OTHER PARTICULARS
Address of
F2
Business
Premise
Telephone No.
F3
e-Mail
F4
Name of Bank *
F5
Bank Account No. *
F6
Employer’s No.
Postcode
E
City
State
* Note: Complete Name of Bank and Bank Account No. for the refund of “Tax Repayable” or “Tax Paid in Excess”
PART G:
INCOME OF PRECEDING YEARS NOT DECLARED
Type of Income
Year for which Paid
Provident and Pension Fund Contribution
Gross Amount
. 00
. 00
G1
G2
PART H:
H1 Individual and dependent relatives
. 00
. 00
DEDUCTIONS
6,000
. 00
. 00
. 00
. 00
RESTRICTED TO 5,000
. 00
9,000
Medical treatment, special needs and carer expenses for parents (certified by medical practitioner)
RESTRICTED TO 5,000
H3
Basic supporting equipment for disabled self, spouse, child or parent
RESTRICTED TO 5,000
H4
Disabled individual
Education fees (self):
(i) other than a degree at Masters or Doctorate level - for acquiring law, accounting, Islamic financing, technical,
H2
H5
H6
H7
H8
H9
H10
H11
H12
vocational, industrial, scientific or technological skills or qualifications
(ii) degree at Masters or Doctorate level - for acquiring any skill or qualification
Medical expenses on serious diseases for self, spouse or child
Husband/Wife/Payment of alimony to former wife
H14
Disabled husband/wife
H15
Child
RESTRICTED TO 3,000
RESTRICTED TO 6,000
RESTRICTED TO
No.
H15b Child - 18 years & above and studying
Child - Disabled child
100% Eligibility
. 00
. 00
3,500
H15a
. 00
H15b
. 00
H15c
. 00
. 00
. 00
. 00
. 00
RESTRICTED TO 10,000
50% Eligibility
No.
X
1,000 =
X
500 =
X
1,000 =
X
500 =
X
6,000 =
X 3,000 =
X
5,000 =
X 2,500 =
X 11,000 =
X 5,500 =
Life insurance and provident fund
RESTRICTED TO 6,000
H17
Private Retirement Scheme and Deferred Annuity
RESTRICTED TO 3,000
H18
Education and medical insurance
RESTRICTED TO 3,000
H19
Total relief (H1 to H18) (Transfer this amount to B19)
2
. 00
. 00
. 00
. 00
. 00
. 00
. 00
300
RESTRICTED TO 3,000
H15a Child - Under the age of 18 years
H16
RESTRICTED TO 1,000
The Sale and Purchase Agreement has been executed within 10/03/09 - 31/12/10
H13
H15c
RESTRICTED TO 5,000
Complete medical examination for self, spouse or child (restricted to 500)
Purchase of books/magazines/journals/similar publications (except
newspapers and banned reading materials) for self, spouse or child
Purchase of personal computer for individual (deduction allowed once in every 3 years)
Net deposit in Skim Simpanan Pendidikan Nasional
(total deposit in 2012 minus total withdrawal in 201)
Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997
Interest on housing loan (Conditions for eligibility to claim must be fulfilled)
Name: …………………………
…
…………………………
…………………………
………………
FINANCIA
AL PARTICULA
ARS OF INDIVIIDUAL [MAIN BU
USINESS ONLY]
PART J:
J
J1
J2
Income
e Tax No. : …………
….……………………
…………………………
……………….
Na
ame of Business
Bu
usiness Code
BALANCE SH
HEET
TR
RADING, PROFIT
T AND LOSS ACC
COUNT
J3
Fixed Assets:
. 00
Sa
ales / Turnover
LE
ESS :
J4
Op
pening Stock
J5
Pu
urchases and Cosst of Production
J6
Closing Stock
J7
Co
ost of Sales ( J4 + J5 - J6 )
J8
GR
ROSS PROFIT / L
LOSS ( J3 – J7 )
. 00
. 00
. 00
. 00
. 00
(Enter ‘X’ iff negative)
IN
NCOME:
J9
Otther Business
J10 Dividends
J11 Intterest and Discounts
J12 Re
ents, Royalties an
nd Premiums
J13
Otther Income
J14 To
otal ( J9 to J13 )
EX
XPENSES:
J15 Lo
oan Interest
J16 Sa
alaries and Wagess
J17 Re
ental / Lease
J18 Co
ontracts and Subccontracts
J19 Co
ommissions
J20 Ba
ad Debts
J21 Trravelling and Transport
J22 Re
epairs and Mainte
enance
J23 Prromotion and Adve
ertisement
J24 Otther Expenses
OTAL EXPENDIT
TURE
TO
( J15
J to J24 )
J26 NE
ET PROFIT / LOS
SS
J25
J28
8
Land and Buildings
J29
9
Plant and Mac
chinery
J30
0
Motor Vehicles
J31
Other Fixed Assets
A
D ASSETS
TOTAL FIXED
( J28 to J31 )
Investments J32
2
3
J33
. 00
. 00
. 00
. 00
. 00
. 00
Current Asse
ets:
J34
4
Stock
J35
5
Trade Debtors
s
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
6
J36
Sundry Debtors
J37
7
Cash in Hand
8
J38
Cash at Bank
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
. 00
J41
RENT ASSETS
TOTAL CURR
( J34 to J39 )
ETS
TOTAL ASSE
( J32 + J33 + J40 )
LIABILITIES :
2
J42
Loans and Ov
verdrafts
J43
3
Trade Creditors
4
J44
Sundry Creditors
(Enter ‘X’ if negative)
9
J39
J40
0
J45
5
Other Current Assets
. 00
. 00
. 00
. 00
. 00
. 00
TOTAL LIABIILITIES
( J42 to J44 )
OWNER’S EQ
QUITY : 6
J46
Capital Account
J47
7
unt Balance Brougght
Current Accou
Forward
8
J48
. 00
. 00
. 00
(Enter ‘X’ if negative)
. 00
Current Year Profit / Loss
(Enter ‘X’ if negative)
J49
9
. 00
Net Advance / Drawing
(Enter ‘X’ iff negative)
(Enter ‘X’ if negative)
. 00
J27 No
on-Allowable Expe
enses
J50
0
unt Balance Carrieed
Current Accou
Forward
. 00
(Enter ‘X’ if negative)
DECLARATION
N
I
Identification / Passport No.
hereby declare that the in
nformation regarding the income an
nd claim for deducctions and reliefs given
g
by me in this
s return form and in any document attached is true, correct
c
and com
mplete.
1 = This return form is made on myy own behalf
3 = as an executor of the deceased
d person's estate (if A5
A = 4)*
2= T
This return form is mad
de on behalf of the individual in item 1
* This form iis not a notification pursuant to subsection 74(3) of the Incom e Tax Act 1967. Plea
ase furnish Form CP57
(Notificatio
on of Taxpayer’s Dem
mise) which is available from the LHDNM
M website, http://www
w.hasil.gov.my
Siggnature
Date
PART K:
K
K1
K3
PARTICULARS OF TAX AGEN
NT WHO COMPLETES THIS RE
ETURN FORM
Name of Firm
K2
o.
Telephone No
K4
Signature
ax Agent’s Approva
al No.
Ta
IMP
PORTANT REMIN
NDER
” Co
omplete all relevant items in BLOCK
K LETTERS and use
u black ink penn.
” METHOD OF PAYM
MENT
”
1. Payment can be made as follows:
1.1 Bank
- Inform
mation regarding pa
ayment via bank iis available at the LHDNM website, http://www.hasil.ggov.my
1.2 LHDNM
- e-Payment through FPX
X (Financial Proceess Exchange) at the LHDNM webs
site, http://www.haasil.gov.my
- Payme
ent counters of LH
HDNM in Peninsullar Malaysia (Colle
ections Branch of LHDNM in Kualaa Lumpur), Sabah and FT Labuan (L
LHDNM
branch
h in Kota Kinabalu
u) and Sarawak (LLHDNM branch in Kuching) or by mail:
Chequ
ues, money orderrs and bank draftts must be crosse
ed and made pay
yable to the Direector General of Inland Revenue
e. When
making
g payment, use th
he Remittance Slipp (CP501) which can
c be obtained at the LHDNM webbsite, http://www.h
hasil.gov.my.
If sentt by post, paymentt must be sent sepparately from the form. Payment by
y CASH must not bbe sent by post.
1.3 Pos Malaysiia Berhad - Counte
er and Pos Online
e
2. Write down the n
name, address, telephone
t
numbe
er, income tax nu
umber, year of as
ssessment, paym
ment code “084” aand instalment no.
n “99” on the reverse
side of the financcial instrument.
3. Check the receip
pts / bank paymen
nt slips before leav
ving the payment counter.
In accordance with section 89 of the
e Income Tax Actt 1967, a change of address must be furnished to LHDNM
L
within 3 m
months of the cha
ange. Notification can be
made via e-Kemaskkini or by using Fo
orm CP600B (Notiification of Changee of Address) which can be obtaine
ed from the LHDN
NM website, http:///www.hasil.gov.myy
3