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Buku Panduan Borang B

HK-9 :

Sistem Taksir Sendiri

PENDAPATAN DARIPADA NEGARA BUKAN PERJANJIAN PENGELAKAN PENCUKAIAN
DUA KALI DAN TUNTUTAN PELEPASAN CUKAI DI BAWAH SEKSYEN 133

Nama
No. Rujukan Cukai

No. K/P
No. Pendaftaran Perniagaan
Tahun Taksiran

A. Senarai Pendapatan
Nota: *Kod pendapatan: 1 = perniagaan, 2 = dividen, 3 = faedah, 5 = royalti, 6 = pendapatan seksyen 4 A
7 = pendapatan daripada amanah, 8 = pendapatan lain yang berkenaan

Bil.

*Kod

Cukai Yang Dipotong
Di Negara Asing

Jumlah Kasar

1
2
3
4
5
6
7
8
9
10
Jumlah
(X)

(Y)
Y/2=

(Z)
Pelepasan yang dituntut adalah amaun Z atau amaun U, di mana amaun U boleh dikira dengan formula
berikut:
Jumlah X
Jumlah Pendapatan daripada
semua punca

x

Cukai dikenakan
sebelum tolakan kredit

=

U

B. Pelepasan yang dituntut (U atau Z yang mana lebih rendah)
C. Jumlah pendapatan kasar dividen (kod pendapatan = 2)
D. Jumlah pendapatan kasar faedah (kod pendapatan = 3)
E. Jumlah pendapatan kasar royalti (kod pendapatan = 5)
F. Jumlah pendapatan kasar seksyen 4A (kod pendapatan = 6)
G. Jumlah pendapatan daripada amanah (kod pendapatan = 7)
H. Jumlah pendapatan kasar pendapatan lain (kod pendapatan = 8)
NOTA: 1. Gunakan kadar tukaran wang asing yang disediakan dalam Lampiran C jika tidak mempunyai kadar
tukaran wang asing semasa pendapatan dibayar atau dikreditkan.
2. Kemukakan Helaian Kerja ini bersama dokumen berhubung dengan potongan cukai yang telah dibuat
di negara asing jika tuan layak menuntut bayaran balik.

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Hk9 2009 1

  • 1. Buku Panduan Borang B HK-9 : Sistem Taksir Sendiri PENDAPATAN DARIPADA NEGARA BUKAN PERJANJIAN PENGELAKAN PENCUKAIAN DUA KALI DAN TUNTUTAN PELEPASAN CUKAI DI BAWAH SEKSYEN 133 Nama No. Rujukan Cukai No. K/P No. Pendaftaran Perniagaan Tahun Taksiran A. Senarai Pendapatan Nota: *Kod pendapatan: 1 = perniagaan, 2 = dividen, 3 = faedah, 5 = royalti, 6 = pendapatan seksyen 4 A 7 = pendapatan daripada amanah, 8 = pendapatan lain yang berkenaan Bil. *Kod Cukai Yang Dipotong Di Negara Asing Jumlah Kasar 1 2 3 4 5 6 7 8 9 10 Jumlah (X) (Y) Y/2= (Z) Pelepasan yang dituntut adalah amaun Z atau amaun U, di mana amaun U boleh dikira dengan formula berikut: Jumlah X Jumlah Pendapatan daripada semua punca x Cukai dikenakan sebelum tolakan kredit = U B. Pelepasan yang dituntut (U atau Z yang mana lebih rendah) C. Jumlah pendapatan kasar dividen (kod pendapatan = 2) D. Jumlah pendapatan kasar faedah (kod pendapatan = 3) E. Jumlah pendapatan kasar royalti (kod pendapatan = 5) F. Jumlah pendapatan kasar seksyen 4A (kod pendapatan = 6) G. Jumlah pendapatan daripada amanah (kod pendapatan = 7) H. Jumlah pendapatan kasar pendapatan lain (kod pendapatan = 8) NOTA: 1. Gunakan kadar tukaran wang asing yang disediakan dalam Lampiran C jika tidak mempunyai kadar tukaran wang asing semasa pendapatan dibayar atau dikreditkan. 2. Kemukakan Helaian Kerja ini bersama dokumen berhubung dengan potongan cukai yang telah dibuat di negara asing jika tuan layak menuntut bayaran balik.