Form Cp58 Lhdn
A copy of the form should be given to the agent dealer or distributor.
Form cp58 lhdn. 1 2017 dengan ini mengakui bahawa maklumat yang diberikan dalam penyata ini adalah benar betul dan lengkap seperti mana yang dikehendaki di bawah seksyen 83a akta cukai pendapatan 1967. This form can be downloaded and submitted to lembaga hasil dalam negeri malaysia. Cukai pendapatan income tax no. Statement of monetary and non monetory incentive payment to an agent dealer or distributor pursuant to section 83 a of the income tax act 1967.
Will extension of time be given for the submission of notice of appeal to the special commissioners of income tax scit form q where the due date falls within this period. Extension of time will be given until 30 april 2020. Extension of time will be given until 30 april 2020. If the payer company elects to furnish form cp58 via electronic medium it must ensure that the form cp58 furnished to its agents dealers or distributors is the same as the form cp58 prescribed by the inland revenue board of malaysia irbm.
Section 83a ita 1 every company shall for each year prepare and provide to each of its agent dealer or distributor a copy of the form. This form is prescribed under section 152 of the income tax act 1967 bahagian b part b. The original copy of form cp58 must be retained by the payer company for a period of seven 7 years from the end of the calendar year in which the incentive is paid to the agent dealer or distributor for the purpose of reference and examination by the irb during a tax audit. Lhdn issued new version of form cp58.
Dengan borang cp58 yang ditetapkan oleh lembaga hasil dalam negeri malaysia lhdnm. Reminder issuance of form cp58 to agents dealers and distributors not later than 31 march 2015 for payments made in calendar year 2014 general introduction. Form cp58 in pdf format. Pursuant to section 83a 1 of the income tax act of 1967 as of january 1 2012 each company must prepare and provide the cp 58 form to its agents dealers and distributors hereinafter referred to as agents by march 31 of each year in accordance with the format required by lhdn.
The irb which requires the particulars of payment made by a company whether in monetary form or otherwise to the agents dealers or distributors in a prescribed form form cp58 for incentive payments exceeding rm5 000 s 83a ita 1967 this is only applicable to companies has recently issued a.