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TP 2021
EXPLANATORY NOTES
DECEASED PERSON’S
ESTATE
ADDITION / AMENDMENT
Item Subject Page
A8a Carry on e-Commerce 2
A14 Method of payment for tax refund 5
A16 Information of DuitNow 6
B11 Rents 8
- Tax Schedule Year of Assessment 2021 18Explanatory Notes Form TP Self Assessment System
This Explanatory Notes is intended to provide assistance in completing the Form TP for Year of Assessment
2021. Please read this Notes with care so that the return form and declarations made therein for 2021 are true,
correct and complete.
All records, working sheets and documents need not be enclosed when submitting the Form TP EXCEPT for the
purpose of tax refund, in which case the following working sheet(s) is / are required to be submitted :
(i) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); and
(ii) Working Sheet HK-8 / HK-9 (if relevant) relating to the tax deducted in the foreign country.
Working sheets, appendices and other information to complete Form TP are available at the LHDNM Official
Portal:
https://www.hasil.gov.my > Forms > Download Forms > Non-Company & Non-Individual > Computation Guide
& Other Information
All records, documents and working sheets used in the computation must be kept for a period of seven (7) years
after the end of the year in which the return form is furnished to the Director General of Inland Revenue, for future
reference and inspection if required.
All items must be completed in BLOCK LETTERS and use black ink pen. Leave the item(s) blank if not
applicable.
Declare in Ringgit Malaysia currency. Please indicate the amount to the value of sen in items B35a to B36, C35a
to C36, Part D and Part E. Oher parts relating to amount only require the indication of ringgit.
WHO HAS TO DECLARE AND FILL OUT FORM TP
The property held legally by a deceased person at the time of demise is known as deceased person’s estate.
Executor or administrator is required to declare all sources of deceased person’s income in the Form TP if the
property is not transferred to the beneficiaries.
1 Name of deceased person’s estate as registered with LHDNM.
1
Name of
deceased
person’s estate
>>>>>>>>>>>>>>>>>>>>>>>>?
H A R T A P U S A K A Z A C H A R Y
2 tax number of deceased person’s estate as registered with LHDNM.
Incomeusaka
2 Income tax no.
>>>>>>>?
TP 0 1 2 3 4 5 6 7 0 0
STATUS OF TAX To facilitate the processing of the return forms, it is advised to complete this
Part correctly based on the tax computed up to part E on page 7 of Form TP
2021. Enter ‘X’ in one relevant box only.
-1-Explanatory Notes Form TP Self Assessment System
PART A: PARTICULARS OF DECEASED PERSON’S ESTATE
A1 Domicile in Malaysia Enter ‘1’ in the box provided if the tax payer is domiciled in Malaysia at the time
at time of demise of his demise and enter ‘2’ if not domiciled in Malaysia.
Domicile means a permanent residence of an individual during his lifetime and
have in mind to stay permanently in that country until the end of life.
A2 Country of domicile Enter ‘MY’ if item A1 is ‘1’ and if the tax payer is not domiciled in Malaysia at time
at time of demise of his demise, please use the country code on page 18 of this explanatory notes
or the full of list in Appendix E.
A3 Date of demise Enter the demise date as per death certificate.
A4 Will Enter ‘1’ in the box provided if the deceased person testate and ‘2’ if intestate
before the time of demise.
A5 Letter of Enter ‘1’ in the box provided if already have the letter of authority.
administration
If the deceased person died testate, the Probate Registry will grant probate of
the will, or if the deceased person died intestate, the Probate Registry will issue
a grant of letters of administration.
A6 Date of letter of State the date of the Letter of Administration / Grant of Probate which is
administration considered the effective date of appointment of the executor / administrator of
the deceased person’s estate.
Leave this item blank if item A5 is “2”.
A7 Record-keeping This refers to the keeping of sufficient records as required under the provision of
the Income Tax Act (ITA) 1967.
Enter ‘1’ for compliance; or ‘2’ for non-compliance.
A8a Carry on Enter ‘1’ in the box for ‘Yes’ if the deceased person’s estate sells any goods or
e-Commerce renders any service online.
If ‘Yes’, also complete item A8b.
A deceased person’s estate is considered to be engaged in e-commerce
business if the business operations are included in the e-commerce business
model as in the table below. This business model is a general guide for
taxpayers.
-2-Explanatory Notes Form TP Self Assessment System
e-Commerce
Business Descriptions Examples
Model
1. Perform Sales transaction on a. Business that use:
transactions goods and services i. Social media
for the sale of performed online e.g.: Instagram,
goods or that fulfilled the Facebook, Whatsapp,
services following criteria: Telegram, and etc.
through a. Using electronic / ii. e-Commerce Platform
online. internet network e.g.: Lazada, Shopee,
for the purpose of Zalora, e-Bay, and etc.
making and
iii. e-Commerce website
receiving orders.
iv. Other mediums that not
b. Payment and
mentioned above.
delivery of goods
b. Online service providers /
or services can be
done online or consultations such as online
offline. learning, health
consultations and lifestyle,
ebook services and others.
(e.g.:
www.doctoroncall.com.my/)
2. Perform Sales transaction on c. Business that use:
transactions goods and services v. Social media
for the sale of performed online e.g.: Instagram,
goods or that fulfilled the Facebook, Whatsapp,
services following criteria: Telegram, and etc.
through c. Using electronic / vi. e-Commerce Platform
online. internet network e.g.: Lazada, Shopee,
for the purpose of Zalora, e-Bay, and etc.
making and
vii. e-Commerce website
receiving orders.
viii. Other mediums that not
d. Payment and
mentioned above.
delivery of goods
or services can be d. Online service providers /
done online or consultations such as online
offline. learning, health
consultations and lifestyle,
ebook services and others.
(e.g.:
www.doctoroncall.com.my/)
3. App stores/ a. Provider of Apps a. Provide applications that
play stores/ Store / Play Store offer subscriptions to music
website / wesite that or video streaming.
enable the user to e.g.: Tonton, iflix, and etc.
subscribe, place b. Generate income through
order or generate the online platform using
income through service applications.
the online
platform.
-3-Explanatory Notes Form TP Self Assessment System
b. Users who e.g.: Airasia, Trivago, Grab,
conduct e- Foodpanda, Lalamove, and
commerce etc.
activities through
App Stores/Play
Stores/Websites
to generate
revenue online.
4. Online Using the Internet as a. Advertisers and search
advertising an advertising engine ads
medium for e.g.: Google Adsense,
promoting products Facebook Ads, Blog,
or services to Instagram Ads, and etc.
customers.
b. Users that generate
income through the online
platform
e.g.: Youtube, Tik Tok,
Facebook, Instagram paid
review, online games, and
etc.
5. Cloud Provision of a. Infrastructure-as-a-service
computing standardised, e.g.: Amazon Web Services,
configurable, on- Windows Azure, Google
demand, online Compute Engine,
computer services Rackspace Open Cloud IBM
which can include SmartCloud Enterprise and
computing, storage, etc.
software, data
b. Platform-as-a-service
management, using
e.g.: Window Azure, Google
shared physical and
App Engine, Force.com and
virtual resources.
etc.
Users can access
the services using c. Content-as-a-service
various types of e.g.: Spotify, Netflix and etc.
device provided that d. Data-as-a-service
they have internet e.g.: BrightPlanet DaaS
connection. Platform, ATTOM
Daas Platform, Third Eye
Data, ScaleFocus,
ScienceSoft and etc.
e. Software-as-a-service
e.g.: Microsoft 365, Google
Workspace, Adobe Cretaive
Cloud and etc.
6. Payment Providers of online Online payment platform
services payment services providers such as MOLPay,
that involve online Ipay88, Boost and etc.
transactions by
buyers and sellers
-4-Explanatory Notes Form TP Self Assessment System
7. Digital Selling, buying or Digital currency
currency / mining or digital e.g.: Bitcoin, Ripple, Ethareum,
token tokens. and etc.
For more information, please refer to the Guidelines on Taxation of Electronic
Commerce Transactions dated 13th May 2019 that is accessible on the Official
Website of LHDNM, https://www.hasil.gov.my
A8b Website / media Website address refers to the address of the website.
social address Social media address refers to the address of the social media that used to
conduct the business (if any)
A9 Correspondence Address to be used for any correspondence with LHDNM.
address of executor
/ administrator
A10 Business premise Address of main business premise of the deceased person’s estate.
address of deceased
person's estate
A11 Address where Enter ‘1’ in the box provided if the records and documents of the deceased
records of the person’s estate are kept as per the correspondance address in item A9; or enter
deceased person’s ‘2’ if kept at the address of business premise as per item A10. Enter ‘3’ if not kept
estate are at an address as per item A9 and A10.
maintained
State the address at which the records of the deceased person’s estate are kept
A12 Other address if the answer in item A11 = 3.
A13 Particulars of Enter the particulars of the executors / administrators where relevant.
executors /
administrators
A13a Name Enter the name of the executors / administrators as per identity card / passport.
A13b Identification / Enter the indentity card number or police number or army number or registration
registration no.* number whichever is relevant.
A13c Passport no. Passport number as per passport book if the executors / administrators is non
citizen.
A13d Income tax no. Enter income tax number of each executors / administrators, if any.
Example: For income tax no. OG 00123456090Explanatory Notes Form TP Self Assessment System
A15 Particulars of Enter the bank name information and bank account number of the
executor's / executor/administrator for the purpose of refund. Make sure the bank account
administrator's bank provided is active and opened in under own name to avoid payment issues.
A16 Information of If A14 = 2, tax refund will be made using DuitNow ID registered at the bank of
DuitNow choice. "DuitNow" is a service provided that allows instant money transfer using
the recipient's DuitNow ID.
For the purpose of repayment through DuitNow, the executor’s / administrator’s
DuitNow registration with the bank of choice must use identification card number
or passport number. Ensure that the identification number registered at the bank
of choice is the same as the identification number in the LHDNM record as per
A13b.
A16a Identification type Enter ‘1’ for ‘Indentification card’ or “2” for ‘Passport’.
(self)
A16b Passport no. Enter passport number if A16a is “2”
A17 Has financial Enter ‘1’ if there is / are financial account(s) at a financial institution(s) outside
account(s) at Malaysia or ‘2’ if there is none / not relevant. Refer to the following information
financial before make an option:
institution(s) outside This declaration is a counter check measure to ensure compliance of the
Malaysia Malaysian tax law, in line with Malaysia’s commitment to the Automatic
Exchange of Financial Account Information with other tax jurisdictions. Under
this commitment, Malaysia will also be receiving information on financial
accounts kept at overseas by Malaysian tax resident.
However, please note that having a financial account(s) in overseas is not an
indication that a tax non-compliance has occurred.
“Financial Account” refers to a financial account maintained by a financial
institution outside Malaysia which includes:
i) Depository Accounts
Savings account, current account and other deposit accounts.
ii) Custodial Accounts
An account (other than an Insurance Contract or Annuity Contract) for the
benefit of another person that holds any financial instrument or contract
held for investment.
iii) Cash Value Insurance Contracts
An insurance contract where the policyholder is entitled to receive payment
on surrender or termination of the contract. An insurance contract will also
be a Cash Value Insurance Contract where the policyholder can borrow
against the contract. It is an investment product that has an element of life
insurance attached to it. The life insurance element usually is small
compared to the investment element.
iv) Annuity Contracts
A contract:
Under which the issuer agrees to make payments for a period of time
determined in whole or in part by reference to the life expectancy of one or
more individuals; or
-6-Explanatory Notes Form TP Self Assessment System
That is considered to be an annuity contract in accordance with the law,
regulation or practice of Malaysia in which the contract was issued and
under which the issuer agrees to make payments for a term of years.
v) Equity and Debt Interests in Investment Entities
Further details on Automatic Exchange of Financial Account Information are
available at the LHDNM Official Portal, https://www.hasil.gov.my > International
> Automatic Exchange of Information (AEOI) > Common Reporting Standard
(CRS).
PART B: STATUTORY INCOME, TOTAL INCOME AND TOTAL TAX CHARGEABLE
Fill in this part if the taxpayer is domiciled in Malaysia at the time of his demise (If A1=1)
B1 Statutory income Gains or profits from carrying on a business, trade, vocation, profession and
– from business every manufacture, adventure or concern in the nature of trade are liable to tax.
B9 The gains or profits include gross receipts from the sales of goods and services
rendered such as by doctors or lawyers.
Where the deceased person’s estate has more than three (3) businesses, enter
the sum of statutory income from business 3 and so forth in item B3. List out
each business as per format B1 and B2 by using attachment and furnish together
with the Form TP.
Amount J5 from Working Sheet HK-1 / amount L from Working Sheet HK-1D.
Statutory income Share of profit from carrying on a business, trade, vocation, profession and every
from partnership manufacture, adventure or concern in the nature of trade is liable to tax.
Where the deceased person’s estate has more than three (3) partnership
businesses, enter the sum of statutory income from partnership 3 and so forth in
item B6. List out each partnership as per format B4 and B5 by using attachment
and furnish together with the Form TP.
Amount E / G from Working Sheet HK-1B.
Capital allowance Claim for depreciation on the use of business assets is disallowed. However, it
is allowed in the form of capital allowance which is deductible from the adjusted
business / partnership income. The applicable rate of allowance depends on the
type of asset.
Working Sheets HK-1.2 to HK-1.2A can be used as a guide to compute.
Business losses These are business / partnership losses suffered in earlier years of assessment
brought forward and brought forward to the current year to be set off against business /
partnership income.
Amount from Working Sheet HK-1.3. If the amount in B8 exceeds amount in B7,
enter the amount as per item B7.
B10 Interest Interest is money paid for the use of money or the creditor’s share of the profit
which the borrower or the debtor is presumed to make from the use of money.
Gross income from interest must be declared when it first becomes receivable in
the relevant period.
Amount E from Working Sheet HK-5.
-7-Explanatory Notes Form TP Self Assessment System
Discounts Earnings from discounting transactions such as dealings in treasury bills, bills of
exchange and promissory notes.
B11 Rents These are rental received in respect of houses, shophouses, land, plant,
machines, furniture and other similar assets.
A. Special deduction for reduction of rental to a small and medium
enterprise under P.U. (A) 353/2021 for month of April 2020 until
December 2021:
(i) In ascertaining the adjusted rental income, a landlord who rents out a
business premise to a small and medium enterprise is allowed a
deduction of an amount equal to the total amount of rental reduction of at
least 30% of the rate of monthly rental under the existing tenancy
agreement for each of the qualifying month.
(ii) If the rental reduction in a particular qualifying month is less than 30%,
the landlord is not eligible to claim the special deduction for that month.
(iii) Conditions of eligibility:
(a) a tenancy agreement which is stamped under the Stamp Act 1949
[Act 378];
(b) a separate statement of income for rental income for the qualifying
months in the basis period for a year of assessment;
(c) a confirmation made by the –
landlord stating the amount of reduction of rental given; and
small and medium enterprise stating the receipt of reduction of
rental; and
(d) certificate by the SME Corp. Malaysia confirming the status of the
small and medium enterprise.
(iv) Use Working Sheet HK-4E to make the claim and transfer the eligible
amount to HK-4 to claim the special deduction. The computation must be
properly kept for examination.
B. Special deduction for reduction of rental to a tenant other than a small
and medium enterprise under P.U. (A) 354/2021 for month of January
2021 until December 2021
(i) In ascertaining the adjusted rental income, a landlord who rents out a
business premise to other than a small and medium enterprise is allowed
a deduction of an amount equal to the total amount of rental reduction of
at least 30% of the rate of monthly rental under the existing tenancy
agreement for each of the qualifying month.
(ii) If the rental reduction in a particular qualifying month is less than 30%,
the landlord is not eligible to claim the special deduction for that month.
(iii) Conditions of eligibility:
(a) a tenancy agreement which is stamped under the Stamp Act 1949
[Act 378];
(b) a separate statement of income for rental income for the qualifying
months in the basis period for a year of assessment;
(c) a confirmation made by the –
landlord stating the amount of reduction of rental given; and
tenant stating the receipt of reduction of rental; and
(iv) Use Working Sheet HK-4E to make the claim and transfer the eligible
amount to HK-4 to claim the special deduction. The computation must be
properly kept for examination.
-8-Explanatory Notes Form TP Self Assessment System
Royalties ‘Royalty’ includes any sum paid as consideration for, or derived from:
a) the use of, or the right to use in respect of, any copyrights, software, artistic
or scientific works, patents, designs or models, plans, secret processes or
formulae, trademarks or other like property or right;
b) the use of, or the right to use, tapes for radio or television broadcasting,
motion picture films, films or video tapes or other means of reproduction
where such films or tapes have been or to be used or reproduced in
Malaysia, or other like property or right;
c) the use of, or the right to use, know-how or information concerning
technical, industrial, commercial or scientific knowledge, experience or skill;
d) the reception of, or the right to receive, visual images or sounds, or both,
transmitted to the public by satellite, cable, fibre optic or similar technology.
e) the use of, or the right to use, visual images or sounds, or both, in
connection with television broadcasting or radio broadcasting transmitted
by satellite, cable, fibre optic or similar technology.
f) the use of, or the right to use, some or all of the part of the radio frequency
spectrum specified in a relevant licence;
g) a total or partial forbearance in respect of:
(i) the use of, or the granting of the right to use, any such property or
right as is mentioned in paragraph (a) or (b) or any such knowledge,
experience or skill as is mentioned in paragraph (c);
(ii) the reception of, or the granting of the right to receive, any such visual
images or sounds as are mentioned in paragrapha (d);
(iii) the use of, or the granting of the right to use, any such visual images
or sounds as are mentioned in paragraph (e); or
(iv) the use of, or the granting of the right to use, some or all such part of
the spectrum specified in a spectrum licence as is mentioned in
paragraph (f); or
h) the alienation of any property, know-how or information as mentioned in
paragraph (a), (b) or (c).
Amount H from Working Sheet HK-5.
B12 Annuities These are sums of money received in accordance with a will or an investment of
money entitling the annuitants or investors to a series of annual payments,
whether or not received regularly or for a limited period only.
Periodical payments These refer to recurring payments received at fixed times.
B13 Other gains or Other income not falling under any of the above categories.
profits Working Sheet HK-6 must be submitted with the return form if entitled to a tax
refund.
-9-Explanatory Notes Form TP Self Assessment System
Additions pursuant
B14 The following earnings / proceeds are deemed income and must be taken into
to paragraph
43(1)(c) account as aggregate income.
Earnings / proceeds in relation to expenditure on prospecting operations
under Schedule 4 of ITA 1967.
These earnings / proceeds are taken into account in the tax computation if
claims for such expenditure have previously been made.
Refer to paragraph 43(1)(c), paragraph 16 of Schedule 4 of ITA 1967 for
computing the amount of income to be included as aggregate income.
Computations must be properly kept for examination.
B17 Current year Current year business / partnership losses can be deducted from the aggregate
business losses income of the same year.
Example:
Business losses for the year 2021 can be deducted from the aggregate income
of the year 2020.
Amount from Working Sheet HK-1.3.
Amount in B17 is restricted to the amount in B16. If the amount in B17 exceeds
the amount in B16, enter the amount as per B16 in this item.
B19 Qualifying Expenditure on prospecting operations in searching for, discovering or winning
prospecting access to mineral deposits in an eligible area or in testing such deposits, is
expenditure – deductible if incurred and claimed by the individual. This amount is restricted to
Schedule 4 the amount in B18.
Schedule 4 and paragraph 44(1)(b) of ITA 1967
The computation must be properly kept for future examination.
Annuities
B21 Annuities payable /
periodical payments Amount as fixed by the terms of a will which entitles the heirs or beneficiaries to
receive annual payments, whether for a lifetime or certain period. The amount of
annuity payment is not necessarily fixed.
If the deceased person did not leave a will, the annuity fee does not exist..
B23 – B31 DONATIONS / GIFTS / CONTRIBUTIONS / ZAKAT
Note : Contribution in fighting against the COVID-19 pandemic
Tax deductions on contribution and donation in cash or in kind to fight the COVID-19 pandemic. For classification
purpose, please refer to the LHDNM Official Portal, https://www.hasil.gov.my > Quick Links > FAQs PKP 3.0 >
Frequently Ask Question On Contribution / Donation.
Gift of money to the Government / State Government / local authority
Subsection 44(6) ITA 1967.
- 10 -Explanatory Notes Form TP Self Assessment System
Gift of money to an approved institution / organisation / fund
Gift of money to any institution / organisation / fund approved by the Director General of
Inland Revenue. Subsection 44(6) and proviso, ITA 1967.
Gift of money for any sports activity approved by the Minister of Finance
Subsection 44(11B) and proviso, ITA 1967.
Gift of money or cost of contribution in kind for any project of national interest
approved by the Minister of Finance
Subsection 44(11C) and proviso, ITA 1967.
Gift of money in the form of wakaf to any religious authority / religious body / public Restricted to
university or gift of money in the form of endowment to a public university 10% of B16
Gift of money in the form of:-
a) wakaf made to any appropriate religious authority established under any written law,
body established by that appropriate religious authority or public university allowed by
that appropriate religious authority to receive wakaf; or
b) endowment made to a public university.
The wakaf or endowment must be made for the purpose of achieving the objective of
establishment of the appropriate religious authority, body or public university.
Subsection 44(11D), ITA 1967
Gift of artefacts / manuscripts / paintings to Government or State government
Gift of artefacts, manuscripts or paintings to the Government will be based on the value determined by the
Department of Museum Malaysia or the National Archives.
Subsection 44(6A) of ITA 1967.
Gift of money for the provision of library facilities or to libraries
Gift of money not exceeding RM20,000 for the provision of library facilities to public libraries or libraries of schools
/ institutions of higher learning.
Subsection 44(8) of ITA 1967.
Gift of paintings to the National Art Gallery or any state art gallery
Gift of paintings based on the value of the gift of paintings as determined by the National Art Gallery or any state
art gallery.
Subsection 44(11) of ITA 1967.
Zakat perniagaan
The amount which can be claimed is restricted to 2.5% of the aggregate income in B16.
Subsection 44(11A) of ITA 1967.
B33 Personal relief The estate of an individual who was domiciled in Malaysia at the time of his death,
the deduction allowed for any year of assessment shall be made from the total
income of the executor for that year whether or not the executor is an individual and
whether or not the executor is resident for the basis year for that year.
This amount is equivalent to the personal deduction given in the case of an
individual which is RM9,000.
- 11 -Explanatory Notes Form TP Self Assessment System
B35 METHOD OF TAX COMPUTATION
– Tax on the first
B36
Match the chargeable income from item B34 Form TP (Chargeable Income) with the range of chargeable
income as provided in the tax schedule (page 18 of this explanatory notes).
Tax on the balance
Example:
Chargeable income as per B34: RM35,500
Use category D of the tax schedule to compute as follows:
Tax on the first RM35,000 RM600.00
Tax on the balance RM500 @ 8% RM 40.00
Total income tax RM640.00
Enter in items B35a and B35b of the Form TP as shown below:
B35 COMPUTATION OF TAX (Refer to the tax schedule)
(Refer to the tax rate schedule provided at the LHDNM Official Portal, https://www.hasil.gov.my)
B35a Tax on the first
->>_>>_>>?
, , , 3 5 0 0 0 ->>_>>_>>_>?
, , , . 6 0 0 0 0
At rate (%)
B35b Tax on the balance
->>_>>_>>?
, , ,Explanatory Notes Form TP Self Assessment System
Amounts paid in consideration of any advice given, or assistance or services
rendered in connection with management or administration of any scientific,
industrial or commercial undertaking, venture, project or scheme; or
Rent or other payments made under any agreement or arrangement for the use
of any moveable property.
Reference : Public Ruling No. 10/2019
C33d Other income Other income not mentioned above.
Enter the amount of other gross income subject to tax at rates other than 24%.
C35 COMPUTATION OF TAX CHARGEABLE
-
C36 Division of chargeable income according to the rate applicable
Refer to Appendix F or ITA 1967 if there is no DTA.
Example: A taxpayer is domiciled in Australia at the time of his demise and the deceased person’s
estate received income from interest and royalty.
Total income subject to tax at rate 24% in item C35a: RM50,500
Total income subject to tax at rate 15% in item C35f: RM10,000
Total income subject to tax at rate 10% in item C35d: RM25,000
Enter in items C35a, C35d, C35f and C36 of the Form TP as shown below:
Chargeable Income Rate (%) Tax Chargeable
C35a
_>>_>>_>>?
, , , 5 0 5 0 0 24
->>_>>_>>_>?
, , , .
1 2 1 2 0 0 0
Gross Income subject to tax at other rates
C35d
_>>_>>_>>?
, , , 2 5 0 0 0 10
->>_>>_>>_>?
, , , . 2 5 0 0 0 0
C35f
_>>_>>_>>?
, , , 1 0 0 0 0 15
->>_>>_>>_>?
, , , . 1 5 0 0 0 0
C36 TOTAL TAX CHARGEABLE (C34a to C34g) C35
->>_>>_>>_>?
, , , .
1 6 1 2 0 0 0
PART D : TAX PAYABLE / REPAYABLE
D1 Total tax chargeable is from item B36 in Part B or item C36 in Part C.
D2 Tax deduction Compute the tax deducted under section 110 by using Working Sheet HK-6 in
under section 110 respect of other income such as interest, royalties, section 4A income and income
from a trust.
(others)
Section 110 tax deduction (others) does NOT include withholding tax payment
pursuant to Section 107A of ITA 1967.
Please submit original relevant documents and Working Sheet HK-6 if you are
entitled to a tax refund.
Amount from item B from Working Sheet HK-6.
D3 Section 132 tax Tax relief in respect of income brought into Malaysia on which tax has been charged
relief in the country of origin which have Avoidance of Double Taxation Agreements
(DTA) with Malaysia.
- 13 -Explanatory Notes Form TP Self Assessment System
Refer to Appendix F for the list of countries which have Avoidance of Double
Taxation Agreements (DTA) with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-8 to compute the amount
of credit.
D4 Section 133 tax Tax relief in respect of income brought into Malaysia on which tax has been charged
relief in the country of origin which does not have Avoidance of Double Taxation
Agreements (DTA) with Malaysia.
Refer to Schedule 7 of ITA 1967 and Working Sheet HK-9 to compute the amount
of credit.
PART E: STATUS OF TAX
E1 Tax payable Amount from D5.
Enter self-paid instalments / CP500 payment (tax instalment paid according to
E2 Installments paid
notice under section 107B) made by the taxpayer in 2021.
This payment does not include the instalment paid on tax overdue for previous
years of assessment.
E3 Balance of tax E1 minus E2.
payable The balance of tax payable must be paid within the stipulated period. Payment can
be made via:
(a) ByrHaSiL at the ByrHASiL LHDNM 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 at
https://byrhasil.hasil.gov.my/creditcard/.
(b) Appointed banks - Information can be obtained at https://www.hasil.gov.my
(c) Pos Malaysia Berhad – Counter only
Use payment code ‘084’ and instalment no. ‘99’ when making payment for tax or
balance of tax payable.
Due date for balance of tax payable is 30 April 2022 for those who do not carry on any business and 30 June
2022 for those who carry on business.
PART F: DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976
F1 Disposal of asset Refers to chargeable asset under the Real Property Gains Tax Act 1976.
under The Real Enter ‘1’ for ‘Yes’ if there is disposal of asset, and also complete item F2.
Property Gains
Enter ‘2’ for ‘No’ if not applicable.
Tax Act 1976
F2 Has the disposal Enter ‘1’ (‘Yes’) if the disposal has been declared to LHDNM or ‘2’ (‘No’) if not. If
been declared to not yet declared, contact the LHDNM branch which handles the income tax file of
LHDNM the disposer. Further details are available from the LHDNM Official Portal,
https://www.hasil.gov.my.
- 14 -Explanatory Notes Form TP Self Assessment System
PART G: INCOME OF PRECEDING YEARS NOT DECLARED
G1 Enter the amount of income received in respect of any earlier year not previously declared.
–
G3 Example: Dividend paid in 2020 but dividend voucher only received in 2021.
Please use attachment in case of insufficient writing space.
PART H: PARTICULARS OF BUSINESS INCOME
H1 Summary of This section provides the space for reporting losses of the current year of
business and assessment and prior years of assessment (including pioneer losses after tax relief
partnership losses period).
subjected to Losses Of Current Year Of Assessment
restriction under Current year of assessment business and partnership losses absorbed in the
subsection 44(5F) current year of assessment and the balance of losses carried forward for
of the Income Tax deduction in the following year of assessment.
Act 1967
Losses Of Prior Years Of Assessment *
Reporting of prior years losses absorbed in the current year shall be made
according to the year of assessment in which loss is first incurred and includes
the following information:
o Unabsorbed losses position at the beginning of the current year of
assessment; and
o Losses absorbed / disregarded in the current year of assessment and
balance of losses carried forward to be disregarded / deducted in the
following year of assessment.
* Note:
With effect from the Year of Assessment 2019, unabsorbed current year losses
are only allowed for carrying forward to be absorbed for a maximum period of up
to ten (10) consecutive years [Subsection 44(5F)].
Special provision relating to sections 43 and 44
This special provision allows the carrying forward of unabsorbed losses in the Year
of Assessment 2018 to be absorbed up to a maximum of 10 years commencing
from the Year of Assessment 2019.
Working Sheet HK-1.3
H2 Capital Method of calculation and details regarding this part are available from the Working
allowances Sheets available at the LHDNM Official Portal.
H3 Particulars of Enter '1' in the box for 'Yes' if payments in the basis period which are subject to
withholding taxes withholding tax under sections 107A, 109, 109A, 109B and 109F.
Enter '2' in the box for 'No' if not relevant.
Working Sheet HK-M can be used as a guide for record-keeping.
- 15 -Explanatory Notes Form TP Self Assessment System
PART J: INCENTIVE CLAIM
J1 Claim for Special Use the claim codes (Appendix D) which can be obtained from the LHDNM Official
Deduction(s) / Portal:
Further
https://www.hasil.gov.my > Forms > Download Forms > Non-Company & Non-
Deduction(s) /
Individual > Computation Guide & Other Information
Double
Deduction(s) / Incentive claims are divided into four (4) categories as follows:
Incentive(s) under a) Special deduction
paragraph
127(3)(b) of b) Further deduction
Income Tax Act c) Double deduction
1967
d) Incentive under paragraph 127(3)(b) of Income Tax Act 1967
Select a code from the list of incentives provided for the above categories of claims,
and enter the amount.
For expenditure categorised as ‘further deduction’, the amount to be entered in this
section is the amount of deduction claimed in addition to the original expenditure
claimed in the accounts.
Paragraph 127(3)(b) of ITA 1967
Exemption given by the Minister of Finance to any class of persons from complying
with any provision of the ITA 1967, either generally or in respect of any income.
Computation of the incentives amount and supporting documents should be kept
for future reference / examination by LHDNM, if required.
Example:
Gopal Chettiar Family involve in a business and claim the following incentives:
Code Subject Amount
225 Deduction for employment of senior citizen, ex-
convict, parolee, supervised person and ex-drug 12,000
dependant
532 Income in respect of qualifying expenditure for the
purpose of obtaining a green building index 20,000
certificate
Complete item J1 as follow:
Balance Amount Balance
Amount
Claim Code Brought Absorbe Carried
Claimed
Forward d Forward
225 0 12,000 12,000 0
532 0 20,000 20,000 0
- 16 -Explanatory Notes Form TP Self Assessment System
J2 Claim for Subsection 127(3A) ITA 1967
incentive(s) under Exemption given by the Minister of Finance to any specific person from complying
subsection with any provision of the ITA 1967, either generally or in respect of any income.
127(3A) of Enter the Serial Number of the Approval Letter issued by the Ministry of Finance
Income Tax Act and the amount.
1967 The Minister's Approval Letter, computation of incentive and supporting
documents should be kept for future reference / examination by LHDNM, if
required.
Example:
Jeeva Chettiar Family involve in aquaculture business and received special
exemptions under subsection 127(3A) from the Minister of Finance. The serial
number of approval letter, CP 1234/2020. The tax exempt income eligible for
claim in YA 2021 is amounted to RM 45,000.
Balance Balance
Incentive Amount Amount
Brought Carried
Approval No. Claimed Absorbed
Forward Forward
CP1234/2020 0 45,000 45,000 0
PART K: FINANCIAL PARTICULARS OF DECEASED PERSON’S ESTATE
K1 Enter the particulars as per the Trading, Profit & Loss Account and Balance Sheet for the current year
– in the space provided.
K50
PART L: PARTICULARS OF EXEMPT INCOME
L1 This section is to be completed only if the deceased person’s estate has tax exempt income for the
– current year.
L5
DECLARATION BY EXECUTOR / ADMINISTRATOR
This section should only be completed by one of the executors / administrators if the deceased person’s estate
has more than one executor / administrator. However, every executor / administrator is responsible for the tax
matters of the deceased person’s estate.
If the return form is not duly signed, it shall be deemed incomplete and will not be processed. A Notification of
Incomplete Return Form will be issued to notify you. The use of signature stamp is not allowed. Penalty will be
imposed in case of late resubmission of the return form to LHDNM.
* Note:
The declaration section should be completed with the particulars of the individual appointed as:-
(i) executor / administrator; or
(ii) officer authorized by a trust company which have been appointed as the administrator / trustees.
(Only one officer is required to complete this section if there is more than one authorized officer)
PARTICULARS OF TAX AGENT WHO COMPLETES THIS RETURN FORM
Tax agent’s approval no. is the approval number assigned to a tax agent who has been given approval
pursuant to the provision of paragraphs 153(3)(b) and 153(3)(c) of ITA 1967.
This section is to be filled and duly signed by the tax agent who completes the return form.
- 17 -Explanatory Notes Form TP Self Assessment System
TAX SCHEDULE YEAR OF ASSESSMENT 2021
RANGE OF COMPUTATION RATE TAX
CATEGORY CHARGEABLE INCOME RM % RM
(a) (b) (c) (d)
A 0 - 5,000 First 5,000 0 0
First 5,000 0
B 5,001 - 20,000 1
Next 15,000 150
First 20,000 150
C 20,001 - 35,000 3
Next 15,000 450
First 35,000 600
D 35,001 - 50,000 8
Next 15,000 1,200
First 50,000 1,800
E 50,001 - 70,000 13
Next 20,000 2,600
First 70,000 4,400
F 70,001 - 100,000 21
Next 30,000 6,300
First 100,000 10,700
G 100,001 - 250,000 24
Next 150,000 36,000
First 250,000 46,700
H 250,001 - 400,000 Next 150,000 24.5 36,750
First 400,000 83,450
I 400,001 - 600,000 Next 200,000 25 50,000
First 600,000 133,450
J 600,001 - 1,000,000 Next 400,000 26 104,000
First 1,000,000 237,450
K 1,000,001 - 2,000,000 Next 1,000,000 28 280,000
First 2,000,000 517,450
L Exceeding 2,000,000 30
For every next ringgit ...............
COUNTRY CODES
List of general country codes for selection. Please refer to Appendix E for the full list if country not listed below .
Country Code Country Code Country Code
Australia AU Iran (Islamic R.O.) IR Philippines PH
Bangladesh BD Iraq IQ Saudi Arabia SA
Brunei BN Japan JP Singapore SG
Cambodia KH Korea, D.P.R. KP South Africa ZA
Canada CA Korea, R.O. KR Sri Lanka LK
China CN Laos, D.P.R. LA Taiwan TW
Denmark DK Malaysia MY Thailand TH
Hong Kong HK Myanmar MM United Kingdom GB
India IN New Zealand NZ United States US
Indonesia ID Pakistan PK Vietnam VN
Nota: R.O. = Republic of; D.P.R. = Democratic People’s Republic of
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