IMPORTANT REMINDER

1) Due date to furnish this form and pay the balance of tax payable: Within 7 months from the date following the close of accounting period.

a) Penalty under subsection 112(3) of the Income Tax Act 1967 (ITA 1967) shall be imposed for failure to furnish this return form before or on the due date for submission.

b) An increase in tax of 10% under subsection 103(3) of ITA 1967 shall be imposed for failure to pay the balance of tax payable before or on the due date for submission. Any balance remaining unpaid upon the expiration of 60 days from the due date, shall be further increased by 5% of the balance unpaid under subsection 103(4) of ITA 1967.

2) Before filling up this form, please refer to the Explanatory Notes which is available at the LHDNM Official Portal, http://www.hasil.gov.my.

3) All relevant items have to be completed in BLOCK LETTERS and use black ink pen.

4) METHOD OF PAYMENT a) Payment can be made at:

i) Bank - Information regarding payment via bank is available at the LHDNM Official Portal, http://www.hasil.gov.my

ii) LHDNM - ByrHASiL via FPX (Financial Process Exchange) at the LHDNM Official Portal, http://www.hasil.gov.my

- ByrHASiL via Visa, Mastercard & America Express Credit Cards at https://byrhasil.gov.my/creditcard/

- LHDNM payment counters in Peninsular Malaysia (Kuala Lumpur Payment Centre), Sabah and FT Labuan (LHDNM Kota Kinabalu Branch) and Sarawak (LHDNM Kuching Branch) or by mail. Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. When making payment, use the Remittance Slip (CP207) which is available at the LHDNM Official Portal, http://www.hasil.gov.my.

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

iii) Pos Malaysia Berhad - Counter and Pos Online

b) Write down the name, address, telephone number, income tax number, year of assessment, payment code ‘086’ and instalment no. ‘99’ on the reverse side of the financial instrument.

5) 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.

6) For further information, please contact:-

Tol Free Line: 1-800-88-5436 (LHDN) Calls From Overseas: 603-77136666

Name of Business Trust : : Reference No. (Registration No.) : Income Tax No :

Correspondence Address :

RETURN FORM OF A BUSINESS TRUST UNDER SECTION 77A OF THE INCOME TAX ACT 1967

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

2017

YEAR OF ASSESSMENT

Form

CP2TN – Pin. 2017 Lembaga Hasil Dalam Negeri Malaysia

COMPLETE THE FOLLOWING ITEMS

FOR OFFICE USE

Date received 1 Date received 2

If undelivered, return to: PUSAT PEMPROSESAN MAKLUMAT LEMBAGA HASIL DALAM NEGERI MALAYSIA MENARA HASIL NO. 3, JALAN 9/10, SEKSYEN 9 KARUNG BERKUNCI 221 43659 BANDAR BARU BANGI SELANGOR

Postcode

State

City

TN

FORM TN 2017

BASIC PARTICULARS

1 Name of Business Trust

2 Income Tax No. TN 3 Reference No. (Registration No.)

4 Employer’s No. E 5 Date of Commencement of

Operations (dd/mm/yyyy)

6 Accounting Period From (dd/mm/yyyy) 7 Basis Period From (dd/mm/yyyy)

To (dd/mm/yyyy) To (dd/mm/yyyy)

8 Country of Residence (Use Country Code) 9 Carry on e-Trading business (If ‘Yes’, Complete item F8 on page 3)

1 = Yes 2 = No

10 Claim / Surrender loss under the Group Relief provision [If claiming, submit Form TN (RK-T) ; If surrendering, submit Form TN (RK-S)] 1 = Claim 2 = Surrender 3 = Not relevant

11 Entitled To Claim Input Tax from the Royal Malaysian Customs Department 1 = Yes 2 = No 12 Goods & Services Tax Registration No.

PART A : STATUTORY INCOME, TOTAL INCOME, CHARGEABLE INCOME AND TAX PAYABLE RM Sen

A1 Statutory business income A1 . 00

A2 LESS : Business losses brought forward ( Restricted to A1) A2 . 00

A3 TOTAL (A1 – A2) A3 . 00

Other Statutory Income :

A4 Dividends A4 . 00

A5 Interest and discounts A5 . 00

A6 Rents, royalties and premiums A6 . 00

A7 Other income A7 . 00

A8 Additions pursuant to paragraph 43(1) (c) A8 . 00

A9 Aggregate of other statutory income ( A4 to A8) A9 . 00

A10 AGGREGATE INCOME ( A3 + A9 ) A10 . 00 LESS:

A11 Current year business losses (Restricted to aggregate income in A10) A11 . 00

A12 Other expenses – Prospecting expenditure / Pre-operational business expenditure /

Permitted expenses under section 60F or 60H A12

. 00

A13 Approved donations / gifts A13 . 00

A14 Approved gift of money or cost of contribution (Restricted to 10% of aggregate income in A10) A14 . 00

A15 Zakat perniagaan (Restricted to 2.5% of aggregate income in A10) A15 . 00

A16 Claim for loss under Group Relief provision A16 . 00

A17 TOTAL INCOME [ A10 – ( A11 to A16 ) ] [ Enter “0” if value is negative ] A17 . 00

A18 TAXABLE PIONEER INCOME A18 . 00

A19 CHARGEABLE INCOME [ A17 + A18 ] A19 . 00

A20 Apportionment of Chargeable Income Rate (%) Income Tax

A20a . 00 24 .

A20b . 00 .

A20c . 00 .

A21 TOTAL INCOME TAX CHARGED ( A20a + A20b + A20c ) A21 .

A22 LESS : Tax reduction on income derived from exploration and exploitation of petroleum in a Joint Development Area A22 .

A23 LESS : Section 110 (others) . Section 132 and 133 . A23 .

A24 TAX PAYABLE ( A21 – A22 – A23 ) A24 .

A25 OR : TAX REPAYABLE ( A22 + A23 – A21 ) A25 .

A26 LESS : Instalment payments made A26 .

A27 Balance of tax payable ( A24 – A26 ) / Tax paid in excess ( A26 – A24 ) A27 .

(Indicate “X” if Tax Paid In Excess)

TRUSTEE MANAGER’S DECLARATION

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 the above business trust as required under the Income Tax Act 1967.

Date : Signature :

RETURN FORM OF A BUSINESS TRUST

UNDER SECTION 77A OF THE INCOME TAX ACT 1967

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

TN 2017

YEAR OF ASSESSMENT

Form

CP2TN - 2017 Lembaga Hasil Dalam Negeri Malaysia

1

Name : ………………………………………………………………………………………

Income Tax No : TN…………………………………..…………………

………………………………………………………………………………………

PART B : FINANCIAL PARTICULARS [ MAIN BUSINESS ]

B1 Business Name

B2 Business Code

B2A Type of Business Activity

B3 Sales / Turnover . 00 Fixed Assets :

LESS : B31 Motor Vehicles

. 00

B4 Opening Stock

. 00 B32 Plant and Machinery

. 00

B5 Purchases

. 00 B33 Land and Buildings

. 00

B6 Cost of Production

. 00 B34 Other Fixed Assets

. 00

B7 Closing Stock

. 00 B35 TOTAL FIXED ASSETS

. 00

B8 Cost of Sales

. 00 B36 Total cost of fixed assets acquired in the basis period

. 00

B9 GROSS PROFIT / LOSS ( B3 – B8 )

. 00 B37 Investments

. 00

( Enter ‘X’ if value is negative )

Current Assets :

B10 Foreign Currency Exchange Gain

. 00 B38 Trade Debtors

. 00

B11 Other Business Income

. 00 B39 Sundry Debtors

. 00

B12 Other Income

. 00 B40 Stock

. 00

B13 Non-taxable Profits

. 00 B41 Loan to Directors

. 00

EXPENDITURE

B42 Cash in Hand and Cash at Bank

. 00

( Enter ‘X’ if value is negative )

B14 Interest

. 00 B43 Other Current Assets

. 00

B15 Professional, technical, management and legal fees

. 00 B44 TOTAL CURRENT ASSETS

. 00

B16 Technical fee payments to non-resident recipients

. 00 B45 TOTAL ASSETS ( B35 + B37 + B44 )

. 00

B17 Contract Payments

. 00 LIABILITIES AND OWNERS’ EQUITY

B18 Salaries and Wages

. 00 Current Liabilities :

B19 Cost of Employee Stock Options

. 00 B46 Loans and Overdrafts

. 00

B20 Royalties

. 00 B47 Trade Creditors

. 00

B21 Rental / Lease

. 00 B48 Sundry Creditors

. 00

B22 Maintenance and Repairs

. 00 B49 Loan from Directors

. 00

B23 Research and Development

. 00 B50 Other Current Liabilities

. 00

B24 Promotion and Advertisement

. 00 B51 TOTAL CURRENT LIABILITIES

. 00

B25 Travelling and Accomodation

. 00 B52 Long-term Liabilities

. 00

B26 Foreign Currency Exchange Loss

. 00 B53 TOTAL LIABILITIES

. 00 B26A Input Tax Not Claimable

From RMCD

. 00 Unitholders’ Fund :

B27 Other Expenditure

. 00 B54 Unitholders’ Capital . 00

B28 TOTAL EXPENDITURE

. 00 Undistributable Income :

B55 Balance brought forward . 00

B29 NET PROFIT / LOSS

. 00 B56 Current year net income

. 00

( Enter ‘X’ if value is negative ) LESS :

B30 Non-allowable Expenses . 00 B57 Distribution of income

. 00

B58 BALANCE CARRIED FORWARD (B55 + B56 – B57)

. 00

B59 RESERVE ACCOUNT

. 00

B60 TOTAL UNITHOLDERS’ FUND (B54 + B58 + B59)

. 00

2

Name : …………………………………………………………………………………………… Income Tax No : TN…………………………………………………….

……………………………………………………………………………………………

PART C : INCOME OF PRECEDING YEAR NOT DECLARED

Type of Income Year of

Assessment Amount

C1 . 00

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

D1 Disposal of asset under the Real Property Gains Tax Act 1976. (If ‘Yes’, also complete item D2)

1 = Yes 2 = No

D2 Disposal declared to LHDNM. 1 = Yes 2 = No

PART E : PARTICULARS OF WITHHOLDING TAX

Payment to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B and 109F.

Section Total Gross Amount Paid Total Tax Withheld And

Remitted To LHDNM Total Net Amount Paid

E1 107A . . .

E2 109 . . .

E3 109A . . .

E4 109B . . .

E5 109F . . .

PART F: PARTICULARS OF TRUSTEE MANAGER

F1 Name of Trustee Manager

F2 Reference No. (Registration No.)

F3 Income Tax No. C F4 Telephone No.

F5 Name of Bank F6 Bank Account No.

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

F7 Correspondence

Address

Postcode Town

State

F8 Website / Blog Address F9 Unit shareholding in Business Trust %

PART G: PARTICULARS OF THREE MAJOR UNITHOLDERS OF THE BUSINESS TRUST

G1 Director’s Name G2 Unit Shareholding in Business Trust :

G1a Director I G2a Director I %

G1b Director II G2b Director II %

G1c Director III G2c Director III %

PART H: PARTICULARS OF THE FIRM AND SINGNATURE OF THE PERSON WHO COMPLETES THIS RETURN FORM

H1 Name of Firm

H2 Address of Firm

Postcode Town

State

H3 Telephone No. H6 Signature

H4 Tax Agent’s Approval No.

H5 e-Mail

3