SAP FICO Overview, This Slide provides you the Basic Overview of SAP FICO ,Finance and Controlling module deals with the Financial Management of an Organisation. SAP Provides an ERP Solution to handle Accounts for Major Enterprises
Framework of sap mm blueprint by pennonsoftPennonSoft
Pennonsoft is one of the leading top Training and Consulting Company in USA, with a good placement track record. We have certified trainers. We will provide Online Training, Fast Track online training, with job assistance. We are providing excellent Training in all courses. Faculty from top MNC’s with highly skilled domain expertise will Train & Guide you with real time examples, project explanation. We also help you in resume preparation and provide job assistance till you get job.
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*Online training by certified / experienced Trainers
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* Exercise Handouts / Course pack and Visual Navigations
* Certification Oriented Material, E-Books, Online Doubts Clarification
*Video Navigation Files
*Audio/Visual Presentations
*Certification Preparation Guidance /Mock Tests
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*Exploring the phases of the Full Life Cycle Implementation
* Exploring Functional/Technical Documentation
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* Screening, Resume guidance, interview orientation sessions and mock-interviews, before we actually start marketing
* Presentations/ seminars on Real-time scenarios by senior consultants who shares business scenarios and interview questions
* On-job support for the first few months to build your confidence
*100% success rate for motivated and hard-working trainees.
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Hyperion: Essbase, Planning, DRM, HFM, DQM
Oracle: APPS R12 Functional, Project Accounting
DWH: Datastage, Cognos, Cognos TM1, Informatica, Ab initio, Teradata, MSBI, Microstrategy, OBIEE, Oracle Data Integrator (ODI), BODI
SAP : GTS, FICO, BPC, HANA, IS Retail, GRC, BO, BW/BI, FSCM, BASIS, HR/HCM, MDM, SCM, CRM 7.0, BODS, Net weaver, Security, ABAP HR, EP Development, ABAP Workflow,………..and ALL SAP MODULES
Other Courses: Hadoop, Sales Force CRM, Cloud Computing, Crystal Reports……Etc.
Note: We can customize any COURSE as per your requirement.
Contact Us
Pennonsoft Info Solutions.
Broad St, Greendale,
WI 53129
Call us : (414) 433-4823 / (414) 433-4825
SAP FICO Overview, This Slide provides you the Basic Overview of SAP FICO ,Finance and Controlling module deals with the Financial Management of an Organisation. SAP Provides an ERP Solution to handle Accounts for Major Enterprises
Framework of sap mm blueprint by pennonsoftPennonSoft
Pennonsoft is one of the leading top Training and Consulting Company in USA, with a good placement track record. We have certified trainers. We will provide Online Training, Fast Track online training, with job assistance. We are providing excellent Training in all courses. Faculty from top MNC’s with highly skilled domain expertise will Train & Guide you with real time examples, project explanation. We also help you in resume preparation and provide job assistance till you get job.
Our Training Features:
*Online training by certified / experienced Trainers
* Training with Real time Scenarios
* Exercise Handouts / Course pack and Visual Navigations
* Certification Oriented Material, E-Books, Online Doubts Clarification
*Video Navigation Files
*Audio/Visual Presentations
*Certification Preparation Guidance /Mock Tests
*Computer Based Training Files
*Exploring the phases of the Full Life Cycle Implementation
* Exploring Functional/Technical Documentation
*Tips and Techniques for Preparing Certification
* Support candidate in resume preparation, interview preparation
What We Offer You:
*Excellent faculties from all parts of the world – US
* Who got vast experience working with Top-Notch US companies for several years
*Premarketing: Our Premarketing team will assist you with Technical
* Screening, Resume guidance, interview orientation sessions and mock-interviews, before we actually start marketing
* Presentations/ seminars on Real-time scenarios by senior consultants who shares business scenarios and interview questions
* On-job support for the first few months to build your confidence
*100% success rate for motivated and hard-working trainees.
Courses Weoffer:
Hyperion: Essbase, Planning, DRM, HFM, DQM
Oracle: APPS R12 Functional, Project Accounting
DWH: Datastage, Cognos, Cognos TM1, Informatica, Ab initio, Teradata, MSBI, Microstrategy, OBIEE, Oracle Data Integrator (ODI), BODI
SAP : GTS, FICO, BPC, HANA, IS Retail, GRC, BO, BW/BI, FSCM, BASIS, HR/HCM, MDM, SCM, CRM 7.0, BODS, Net weaver, Security, ABAP HR, EP Development, ABAP Workflow,………..and ALL SAP MODULES
Other Courses: Hadoop, Sales Force CRM, Cloud Computing, Crystal Reports……Etc.
Note: We can customize any COURSE as per your requirement.
Contact Us
Pennonsoft Info Solutions.
Broad St, Greendale,
WI 53129
Call us : (414) 433-4823 / (414) 433-4825
2018 february 12 ന് ഗസറ്റിൽ വന്ന ഇതാണ് നിലവിലുള്ള നിയമം.ഇതിന് ശേഷം ഈ വിഷയത്തിൽ ഗവൺമെന്റ് നിർദേശങ്ങൾ ഇല്ല .2017 ലെ ഏത് ഉത്തരവും കോടതി വിധികളും ഈ amendmend Act നിലവിൽ വന്ന തോട് കൂടി ഇല്ലാതായി .pls read the above amendment act section 27 Uploaded by T James Joseph Adhikarathil, Deputy Collector.l
The power of the PEOPLE is stronger than the people in power.................sevanavakasa niyamam uploaded by T.J Joseph deputy tahsildar.Kottayam,Mob-9447464502
BVBA Staf Coppens neemt horde van 1 miljoen euroThierry Debels
De totale activa van de BVBA van mediafiguur Staf Coppens bedroegen op het einde van het laatste boekjaar ruim 1 miljoen euro. De vooruitgang van de vennootschap op enkele jaren tijd is aanzienlijk.
2018 february 12 ന് ഗസറ്റിൽ വന്ന ഇതാണ് നിലവിലുള്ള നിയമം.ഇതിന് ശേഷം ഈ വിഷയത്തിൽ ഗവൺമെന്റ് നിർദേശങ്ങൾ ഇല്ല .2017 ലെ ഏത് ഉത്തരവും കോടതി വിധികളും ഈ amendmend Act നിലവിൽ വന്ന തോട് കൂടി ഇല്ലാതായി .pls read the above amendment act section 27 Uploaded by T James Joseph Adhikarathil, Deputy Collector.l
The power of the PEOPLE is stronger than the people in power.................sevanavakasa niyamam uploaded by T.J Joseph deputy tahsildar.Kottayam,Mob-9447464502
BVBA Staf Coppens neemt horde van 1 miljoen euroThierry Debels
De totale activa van de BVBA van mediafiguur Staf Coppens bedroegen op het einde van het laatste boekjaar ruim 1 miljoen euro. De vooruitgang van de vennootschap op enkele jaren tijd is aanzienlijk.
The Limited Liability Partnership (LLP) in Malaysia are taxes similar as Limited Liability. However, the LLP are not required to be audited. Therefore, the profit and loss and balance sheet are base on management account. This will be more suitable business vehicle for Small and Medium Enterprise, which the set up of the business are simple, saving of cost and shield form unexpected business liability.
Limited Liability Partnership (LLP) is a new form of business vehicle. However, the treatment of tax is totally difference with conventional tax computation. This presentation slide serves as a guide to understand how the LLP being taxed and the treatment of unabsorbed business loss and unabsorbed capital allowance.
Malaysian Personal Income Tax Guide 2016. This series of guides will provide you an explanation of the basics and set you up on the journey of filing your taxes.
SK BP MIGAS/SKK MIGAS Nomor: 15/BP00000/2005-S8 Tentang Pengelolaan Sumber Da...Adnan Fauzi Siregar
the Official English Version of Work Procedure Guidelines of Indonesia Executive agency For Upstream Oil and Gas Business Acitivies (PTK BP MIGAS) Number: 018/PTK/V/2005 about Human Resource Management of Cooperation Contract Contractors
The Limited Liability Partnership (LLP) is a new form of business vehicle that gazetted on 9 February 2012 in Malaysia.
Previously, the business vehicle could be chosen only a sole-proprietorship, conventional partnership and limited company. With the introduction of Limited Liability Partnership, the businessman has more choice of business vehicles that suitable for small and medium enterprise, due to the more flexible and economic form business vehicle.
The LLP is a hybrid form business vehicle, as it is in between the limited company and conventional partnership. The LLP not only enjoy the limited liability of a limited company, but also a flexible business structure if compare with limited companies.
By register a LLP, a foreign company who are interested to establish a business in Malaysia will enable them to start a business in Malaysia hassle free.
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Indian legislation provides various form of business formation vis-a-vis sole-proprietorship, partnership, LLP, Company, OPC etc.
With so many legislation, it is very imperative for #young entrepreneurs (#startups) to chose the right mix of organisation to suit business needs. The presentation intends capturing basic insight and comparison to chose the right organisation structuring.
Here, we have chosen the Company mode (which may or may not suit your requirement, do proper evaluation). We request the audience to discuss with expert before proceeding any other.
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Format for collecting Customer Data for addition to ERP Master, review of credit limit, risk management, cash management, etc., target user: Manufacturing Enterprises
GST Enrolment/Migration of Existing Assessees: Are You Ready?Rajender Kapoor
GST Enrolment of existing assessees has started in many States and is scheduled in other States in the coming days and weeks. Though Enrolment is a onetime activity but enrolling multiple clients within the specified time period would take a lot of time, effort and patience.
Professional Tax is a state-level tax which will be applied to salaried employees and professionals like chartered accountants, lawyers and doctors etc. The amount of tax and method of collection will differ from state to state. The maximum amount to be paid under this tax is Rs. 2500.
Form 4 must be submitted within 30 days of the admission of a partner by an LLP. Form 4 of the Ministry Of Corporate Affairs LLP must be signed by the designated partner. A statement of permission must be signed by the newly placed partner. On the MCA V3 portal, you can find a complete guide to completing the MCA LLP 4 form.
Similar to What and when to submit return under the respective law (20)
Malaysia was hit by Covid 19, therefore, resulted the economy recession, thousand of company shut down and million of employee retrench from the employment, therefore Budget 2021 aim to stimulus the weak economy and protect the Malaysian from Covid threatening.
After Geran Khas Prihatin 1.0 was release last Mar 2020, some of the business group was not aware or eligible to any financial assistance. However, the enhance financial support not only to boost the economic growth domestically and ensure the none of the SME neglected.
Malaysia sme economy stimulation package and Penang Government aidsB.H. Loh & Associates
The government take care SME financial need who are the one of the country economy pillar, to prevent the massive retrenchment nationwide, Therefore, our PM was launching a new package to assist the SME. Click to learn more.
政府照顾作为国家经济支柱之一的中小企业的资金需求,以防止全国范围内的大规模裁员。因此,我们的首相推出了一项新计划,以协助中小企业。 点击了解更多
Malaysia economy stimulation 2020 & Penang Government Finance AssistanceB.H. Loh & Associates
Malaysia was announced the economy stimulation 2020 by Prime Minister on 27 March 2020. Let us take a close look, how both Federal Government and Penang State Government economiy package could benefited you and your's family.
Budget 2018 has been long awaiting, any surprise? Emm..Let us check out, who and how to benefit. In fact, the Budget 2018 retain the similar relief as per Budget 2017.
The LLP is an alternative choice for those who are sole proprietorship. But now there are more choice to select. Let us examined what are the difference between the LLP & company
Budget 2017, continue from the previous year, Malaysia Government granted some relief to medium income group and bottom group, beside the government increase the Brim, to sustain the people from adverse economic condition.
The personal reliefs 2016 would further enhance the personal taxpayers as they can claim more tax relief if compare previous YA. Therefore, by studying this slideshare, the taxpayer needs to understand how could they benefit
YA 2015, personal reliefs & tax rate, is assisting the Malaysia taxpayer to reduce their tax liability legally.
This slide share would cover the various aspects, including the personal, spouse, child, parent and as well as medical and financial related reliefs.
Besides that, we also cover the tax rate and tax submission calendar for easy reference.
Exploit it today!
Cambodia a newly emerged South East Asia Country, the effort of the government to liberalize the international trade with the rest of the world. The Cambodia has their own advantage compared to other countries
Budget 2016 is an overall review of annual budget and revenue tax treatment. It will serve a guide to entreprenuer to plan ahead for YA 2016. For more understanding explore today!
Winding up of a company and Limited Liability Partnership (LLP)B.H. Loh & Associates
Winding up is a process where the company dissolve from the registration. We will guide you through on how to step by step to strike off from the registration.
Malaysia Budget 2015 was an importance milestone to enhance the tax collection especially the upcoming Goods And Services Tax (GST) which will be impose by 1 April 2015.
Therefore, it is a final budget prior of GST era. Where there will highlighted a few significant tax policy to smooth transit to GST implementation.
Legal practitioner have been updated with the requirement of Legal Professional Act1976.
It provide a practical guide on how to complied with the requirement of the act beside charging the GST output tax and claiming an input tax.
Enterprise Excellence is Inclusive Excellence.pdfKaiNexus
Enterprise excellence and inclusive excellence are closely linked, and real-world challenges have shown that both are essential to the success of any organization. To achieve enterprise excellence, organizations must focus on improving their operations and processes while creating an inclusive environment that engages everyone. In this interactive session, the facilitator will highlight commonly established business practices and how they limit our ability to engage everyone every day. More importantly, though, participants will likely gain increased awareness of what we can do differently to maximize enterprise excellence through deliberate inclusion.
What is Enterprise Excellence?
Enterprise Excellence is a holistic approach that's aimed at achieving world-class performance across all aspects of the organization.
What might I learn?
A way to engage all in creating Inclusive Excellence. Lessons from the US military and their parallels to the story of Harry Potter. How belt systems and CI teams can destroy inclusive practices. How leadership language invites people to the party. There are three things leaders can do to engage everyone every day: maximizing psychological safety to create environments where folks learn, contribute, and challenge the status quo.
Who might benefit? Anyone and everyone leading folks from the shop floor to top floor.
Dr. William Harvey is a seasoned Operations Leader with extensive experience in chemical processing, manufacturing, and operations management. At Michelman, he currently oversees multiple sites, leading teams in strategic planning and coaching/practicing continuous improvement. William is set to start his eighth year of teaching at the University of Cincinnati where he teaches marketing, finance, and management. William holds various certifications in change management, quality, leadership, operational excellence, team building, and DiSC, among others.
Tata Group Dials Taiwan for Its Chipmaking Ambition in Gujarat’s DholeraAvirahi City Dholera
The Tata Group, a titan of Indian industry, is making waves with its advanced talks with Taiwanese chipmakers Powerchip Semiconductor Manufacturing Corporation (PSMC) and UMC Group. The goal? Establishing a cutting-edge semiconductor fabrication unit (fab) in Dholera, Gujarat. This isn’t just any project; it’s a potential game changer for India’s chipmaking aspirations and a boon for investors seeking promising residential projects in dholera sir.
Visit : https://www.avirahi.com/blog/tata-group-dials-taiwan-for-its-chipmaking-ambition-in-gujarats-dholera/
3.0 Project 2_ Developing My Brand Identity Kit.pptxtanyjahb
A personal brand exploration presentation summarizes an individual's unique qualities and goals, covering strengths, values, passions, and target audience. It helps individuals understand what makes them stand out, their desired image, and how they aim to achieve it.
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RMD24 | Retail media: hoe zet je dit in als je geen AH of Unilever bent? Heid...BBPMedia1
Grote partijen zijn al een tijdje onderweg met retail media. Ondertussen worden in dit domein ook de kansen zichtbaar voor andere spelers in de markt. Maar met die kansen ontstaan ook vragen: Zelf retail media worden of erop adverteren? In welke fase van de funnel past het en hoe integreer je het in een mediaplan? Wat is nu precies het verschil met marketplaces en Programmatic ads? In dit half uur beslechten we de dilemma's en krijg je antwoorden op wanneer het voor jou tijd is om de volgende stap te zetten.
Unveiling the Secrets How Does Generative AI Work.pdfSam H
At its core, generative artificial intelligence relies on the concept of generative models, which serve as engines that churn out entirely new data resembling their training data. It is like a sculptor who has studied so many forms found in nature and then uses this knowledge to create sculptures from his imagination that have never been seen before anywhere else. If taken to cyberspace, gans work almost the same way.
RMD24 | Debunking the non-endemic revenue myth Marvin Vacquier Droop | First ...BBPMedia1
Marvin neemt je in deze presentatie mee in de voordelen van non-endemic advertising op retail media netwerken. Hij brengt ook de uitdagingen in beeld die de markt op dit moment heeft op het gebied van retail media voor niet-leveranciers.
Retail media wordt gezien als het nieuwe advertising-medium en ook mediabureaus richten massaal retail media-afdelingen op. Merken die niet in de betreffende winkel liggen staan ook nog niet in de rij om op de retail media netwerken te adverteren. Marvin belicht de uitdagingen die er zijn om echt aansluiting te vinden op die markt van non-endemic advertising.
Business Valuation Principles for EntrepreneursBen Wann
This insightful presentation is designed to equip entrepreneurs with the essential knowledge and tools needed to accurately value their businesses. Understanding business valuation is crucial for making informed decisions, whether you're seeking investment, planning to sell, or simply want to gauge your company's worth.
Falcon stands out as a top-tier P2P Invoice Discounting platform in India, bridging esteemed blue-chip companies and eager investors. Our goal is to transform the investment landscape in India by establishing a comprehensive destination for borrowers and investors with diverse profiles and needs, all while minimizing risk. What sets Falcon apart is the elimination of intermediaries such as commercial banks and depository institutions, allowing investors to enjoy higher yields.
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Looking for professional printing services in Jaipur? Navpack n Print offers high-quality and affordable stationery printing for all your business needs. Stand out with custom stationery designs and fast turnaround times. Contact us today for a quote!
Putting the SPARK into Virtual Training.pptxCynthia Clay
This 60-minute webinar, sponsored by Adobe, was delivered for the Training Mag Network. It explored the five elements of SPARK: Storytelling, Purpose, Action, Relationships, and Kudos. Knowing how to tell a well-structured story is key to building long-term memory. Stating a clear purpose that doesn't take away from the discovery learning process is critical. Ensuring that people move from theory to practical application is imperative. Creating strong social learning is the key to commitment and engagement. Validating and affirming participants' comments is the way to create a positive learning environment.
Memorandum Of Association Constitution of Company.pptseri bangash
www.seribangash.com
A Memorandum of Association (MOA) is a legal document that outlines the fundamental principles and objectives upon which a company operates. It serves as the company's charter or constitution and defines the scope of its activities. Here's a detailed note on the MOA:
Contents of Memorandum of Association:
Name Clause: This clause states the name of the company, which should end with words like "Limited" or "Ltd." for a public limited company and "Private Limited" or "Pvt. Ltd." for a private limited company.
https://seribangash.com/article-of-association-is-legal-doc-of-company/
Registered Office Clause: It specifies the location where the company's registered office is situated. This office is where all official communications and notices are sent.
Objective Clause: This clause delineates the main objectives for which the company is formed. It's important to define these objectives clearly, as the company cannot undertake activities beyond those mentioned in this clause.
www.seribangash.com
Liability Clause: It outlines the extent of liability of the company's members. In the case of companies limited by shares, the liability of members is limited to the amount unpaid on their shares. For companies limited by guarantee, members' liability is limited to the amount they undertake to contribute if the company is wound up.
https://seribangash.com/promotors-is-person-conceived-formation-company/
Capital Clause: This clause specifies the authorized capital of the company, i.e., the maximum amount of share capital the company is authorized to issue. It also mentions the division of this capital into shares and their respective nominal value.
Association Clause: It simply states that the subscribers wish to form a company and agree to become members of it, in accordance with the terms of the MOA.
Importance of Memorandum of Association:
Legal Requirement: The MOA is a legal requirement for the formation of a company. It must be filed with the Registrar of Companies during the incorporation process.
Constitutional Document: It serves as the company's constitutional document, defining its scope, powers, and limitations.
Protection of Members: It protects the interests of the company's members by clearly defining the objectives and limiting their liability.
External Communication: It provides clarity to external parties, such as investors, creditors, and regulatory authorities, regarding the company's objectives and powers.
https://seribangash.com/difference-public-and-private-company-law/
Binding Authority: The company and its members are bound by the provisions of the MOA. Any action taken beyond its scope may be considered ultra vires (beyond the powers) of the company and therefore void.
Amendment of MOA:
While the MOA lays down the company's fundamental principles, it is not entirely immutable. It can be amended, but only under specific circumstances and in compliance with legal procedures. Amendments typically require shareholder
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What and when to submit return under the respective law
1. Under IT
Act 1967
YA 2017
YA 2016
YA 2015
Under LLP Act 2012
Notes :
WHAT AND WHEN RETURN TO SUBMIT UNDER THE RESPECTING LAW
YA 2015 AND YE 31/12/2015 YA 2016 AND YE 31/12/2016
Form CP 204
(YA 2016)
*Form CP 204A-
9th (YA 2015)
Form 15
30-09-15 31-12-15 30-03-16
Year End
30-11-15
*Form CP 204A - optional
Form CP 204 & PT - mandatory
*Form CP 204A -
6th (YA 2015)
30-06-15
Form CP 204
(YA 2015)
CP 600 PT
Form 1, 2 &
PA
01-01-15 31-03-15
Taxable period :
First YA 2015 -
Second YA 2016 -
1/1/2015 - 31/12/2015
1/1/2016 - 31/12/2016
PA - Partnership agreement
Form 1 - Name search
Form 2 - New registration
Form 15 - Annual declaration 90 days from Year End fall on 30-03-2016 or earlier.
Chartered Accountant
*Form CP 204A -
6th (YA 2016)
Form PT
(YA 2015)
31-07-16
30-06-16
Form CP 204
(YA 2017)
*Form CP 204A- 9th
(YA 2016)
31-12-16
Year End
30-09-16
30-11-16
CP 600 PT - Tax registration form with SSM
registration letter
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2. Section 14 (1)
APPLICATION FOR RESERVATION OF NAME
Fee (RM30)
PROPOSED NAME
PURPOSE (PLEASE SELECT ONE)
NEW REGISTRATION OF LLP
REGISTRATION OF FOREIGN LLP
Name of LLP in Country of Origin :
Registration No. in Country of
:
Origin (if any)
Date of Registration in Country of
Origin
:
Country of Origin :
CONVERSION FROM PRIVATE COMPANY
Existing Company Name :
Company No. :
CONVERSION FROM CONVENTIONAL PARTNERSHIP
Existing Business Name :
Business Registration No. :
REGISTRATION OF PROFESSIONAL PRACTICE (CHARTERED
ACCOUNTANT/ ADVOCATE & SOLICITOR / SECRETARY)
Firm Name :
Firm No. :
CHANGE OF NAME
Existing Name Of LLP :
Registration No. :
Reference No
:
(for Direction of Change of Name)
CLARIFICATION
If single letter(s) is
used, please explain
its meaning
If the proposed name
is not in Bahasa
Malaysia or English,
please explain its
meaning
√
1
3. PARTICULARS OF COMPLIANCE OFFICER
Name
NRIC No
Mobile Phone No
Email
AUTHORIZATION LETTER (IF ANY)
If you have obtained approval or authorization from other authority/ LLP/
other entity or professional body for the use of the proposed name, please
complete the following:
Particulars of Agreement or Details of Approval Obtained from Other
Authorities
Name of Approval
Authority/LLP/Other
Entity/Professional Body
Reference No. of Approval Letter
Date of approval Letter
Purpose of Approval Letter
Signatory Name of Approval
Letter
Remarks (If Any)
DECLARATION
Declaration:
I confirm that the facts and information stated in this document are true.
Signed by Compliance officer:
_______________
Name :
Date of Application:
4. Attention:
It is an offence under section 80 of the Limited Liability Partnerships Act 2012 to
dishonestly make or authorize the making of a statement that you know is false
or misleading and you may be liable, upon conviction, to imprisonment for a
term not exceeding five years or to a fine not less than RM150,000 and not more
than RM500,000 or to both.
LODGER INFORMATION
Name
NRIC No.
Address
Phone No
Email
*Subject to the availability of the proposed name, the name will only be reserved for a period of
30 days from the date of approval.
5. Section 10 (1) & (2)
APPLICATION FOR REGISTRATION OF NEW LLP
2
Fee: RM500
LLP NAME
Proposed Name
Name Approval Reference No
PARTICULARS OF LLP
Address of registered office
Address of place of business
(if different from above)
Office Phone No.
Fax No.
Email
Address of branches (if any):
General nature of business of
the proposed LLP:
Principal Activities MSIC Code
1.
2.
3.
LLP Agreement (if any)
Date of Agreement
No. of Partner
Total Capital
Contribution (RM)
6. PARTICULARS OF COMPLIANCE OFFICER
Name
NRIC No.
Mobile Phone No.
Email
Capacity of Compliance
Officer (choose one)
Partner of LLP
Person qualified to act as secretary
Date of Appointment
as Compliance Officer
* For additional Compliance Officer(s) please use additional pages
PARTICULARS OF PARTNERS (INDIVIDUAL)
PARTNER 1
No of Partners
(minimum 2)
Name
NRIC/ Passport No.
Passport Expiry Date
Date of Birth
Gender Male Female
Race
Nationality
Residential Address
Phone No.
Mobile Phone No.
Email
Date of Appointment
as Partner
PARTNER 2
Name
NRIC/ Passport No.
Passport Expiry Date
Date of Birth
Gender Male Female
Race
7. Nationality
Residential Address
Phone No.
Mobile Phone No.
Email
Date of Appointment
as Partner
* For additional Individual Partner(s) please use additional pages.
PARTICULARS OF PARTNERS (BODY CORPORATE)
Name
Place of Incorporation
Registration No
Registered Address
Date of Appointment
as Partner
Representative of Body Corporate
Name
NRIC/ Passport No.
Passport Expiry Date
Designation
PARTICULARS OF BODY PARTNERS (BODY CORPORATE)
If the body corporate is a Government Agency, please fill in this section
Ministry
Name of Agency
Establishment Act (if
any)
Registered Address
Office Phone No
Fax No
Email
Date of Appointment
as Partner
Representative of the Government Agency
8. Name
NRIC No.
Designation
* For additional Body Corporate Partner(s) please use additional pages.
AUTHORIZATION LETTER
Letter of Authorization from Professional Body/ Other Authorities/ related
LLP is attached.
DECLARATION
Declaration:
I confirm that the facts and information stated in this document are true.
Signed by Compliance officer:
__________________
Name :
Date of Application:
Attention:
It is an offence under section 80 of the Limited Liability Partnerships Act 2012 to
dishonestly make or authorize the making of a statement that you know is false
or misleading and you may be liable, upon conviction, to imprisonment for a
term not exceeding five years or to a fine not less than RM150,000 and not more
than RM500,000 or to both.
10. 1
LLP Registration
Number
LLP Name
[Section 68]
ANNUAL DECLARATION BY A GENERAL LIMITED LIABILITY PARTNERSHIP
Fee: RM200
Part I
Name of LLP
LLP Registration Number
LLP Registered Office
Address
LLP Business Address
Nature of Business
Description Of Nature Of Business Business
Code (MSIC
Code)
1
2
3
15
11. Summary of Partners and Compliance Officer(s) as at the declaration date :
2
Partners:
Name NRIC No. /
Passport
No. /
Registration
No. /
Nationality Place of Residence
/ Registered
Address
Date of
Appointment
12. 3
Compliance Officer(s):
Name NRIC No. / Nationality Place of Residence Date of
Appointment
Total amount of capital
contribution and reserves
(RM)
Total amount of
indebtedness (RM)
Particulars of secured indebtedness :
Nature of
indebtedness
Date of
creation
Name of
creditor
Amount of
Indebtedness
13. 4
Part II
We, being the partners of _______________________________________ (name
and registration no. of the LLP), do solemnly affirm and declare that we have
made a full inquiry into the affairs of the limited liability partnership and we have
formed an opinion that the limited liability partnership:
(a) is able to pay its debts#; or
(b) is not able to pay its debts#
as they become due in the normal course of business as at the date to which the
profit and loss accounts and balance sheets was made up on
____________________
# strike out whichever is not applicable
Key Financial Indicators:
Date of Financial Year End : _______________________
Balance Sheet Items
RM
Non-current assets
Current assets
Non-current liabilities
Current liabilities
Total capital contribution
Reserves
14. Income Statement Items
RM
5
Revenue
Profit / loss
Signed by:
____________________ _________________
Partner Partner
Name: Name:
Date: Date:
* If a Partner of the LLP is a body corporate, the registered representative of the
body corporate partner is required to sign the above declaration.
Attention:
It is an offence under section 68(6) of the Limited Liability Partnerships Act 2012
to make an annual declaration without having reasonable grounds for his/her
opinion and shall, on conviction, be liable to a fine not exceeding two hundred and
fifty thousand ringgit or to imprisonment for a term not exceeding two years or to
both.
16. BORANG PENDAFTARAN
FAIL CUKAI PENDAPATAN PERKONGSIAN LIABILITI TERHAD
LEMBAGA HASIL DALAM NEGERI MALAYSIA
1
BAHAGIAN A MAKLUMAT ASAS
A1 Nama Perkongsian Liabiliti Terhad
A2
No. Pendaftaran Perkongsian Liabiliti
Terhad
A3
Tarikh Mula Operasi sebagai
Perkongsian Liabiliti Terhad
A4 Tarikh Mula Akaun (hh/bb/tttt) Tarikh Tutup Akaun (hh/bb/tttt)
A5 Jenis Perniagaan Utama
A6 Bilangan Pekongsi
A7 Alamat Surat-menyurat
Poskod Bandar
Negeri
A8 Alamat Premis Perniagaan
Poskod Bandar
Negeri
A9 Alamat Berdaftar
Poskod Bandar
Negeri
A10 No. Telefon
A11 e-Mel
A12 Pertukaran kepada Perkongsian Liabiliti Terhad 1 = Ya [Sila isi ruang A13 ] 2 = Tidak
A13
No. Cukai Pendapatan sebelum pertukaran
kepada Perkongsian Liabiliti Terhad
BAHAGIAN B MAKLUMAT PEKONGSI ( sila gunakan helaian berasingan jika melebihi 3 pekongsi )
B1 Nama Pekongsi Utama
B2 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)
B3 No. Pasport
B4 No. Cukai Pendapatan
B5 No. Pendaftaran Syarikat
B6 Nama Pekongsi II
B7 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)
B8 No. Pasport
B9 No. Cukai Pendapatan
B10 No. Pendaftaran Syarikat
B11 Nama Pekongsi III
B12 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)
B13 No. Pasport
B14 No. Cukai Pendapatan
B15 No. Pendaftaran Syarikat
CP 600PT
17. BAHAGIAN C MAKLUMAT PEGAWAI PEMATUHAN
SILA KEMUKAKAN:
Salinan surat pendaftaran Perkongsian Liabiliti Terhad daripada Suruhanjaya Syarikat Malaysia (SSM)
2
C1 Nama
C2 No. Pengenalan (No. Kad Pengenalan / Polis / Tentera)
C3 No. Pasport
C4 No. Cukai Pendapatan
C5 Alamat
Poskod Bandar
Negeri
C6 No. Telefon
C7 e-Mel
BAHAGIAN D PENDAFTARAN FAIL MAJIKAN
D1 Status Majikan*
D2 Jumlah Pekerja
D3 Bilangan Pekerja Terima Pendapatan Tahunan :
(a) Kurang daripada RM 30,000 (b) Melebihi RM 30,000
BAHAGIAN E MAKLUMAT EJEN CUKAI
E1 Nama Firma
E2
No. Kelulusan Ejen Cukai / Lesen
Audit
E3 Alamat Firma
Poskod Bandar
Negeri
E4 No. Telefon
E5 e-Mel
AKUAN PEGAWAI PEMATUHAN
Saya No. Pengenalan / Pasport
* Potong yang tidak berkenaan
dengan ini mengakui bahawa maklumat yang diberikan di dalam borang ini adalah benar, betul dan lengkap.
Tandatangan
Tarikh
Jawatan
*Ruangan D1: Status Majikan
Kerajaan Berkanun Swasta Pusat Pengajian Kerajaan
Kerajaan Berkomputer Berkanun Berkomputer Swasta Berkomputer Pusat Pengajian Kerajaan Berkomputer
Pusat Pengajian Swasta Pusat Pengajian Swasta Berkomputer Tentera
UNTUK KEGUNAAN PEJABAT
No. Rujukan Cukai PT
No. Majikan E
Kod Perniagaan Utama (Rujuk bahagian A5)
18. LEMBAGA HASIL DALAM NEGERI MALAYSIA
Borang ini ditetapkan di bawah seksyen 152 Akta Cukai Pendapatan 1967
ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI
<>>>>>>?
<>>>>>>?
CP204 [Pin. 2014]
<>>>>>>?
<>>>>>>?
<>>>>>>?
<>>>>>>? <>>>>>>?
<>>>>>>? <>>>>>>?
Kepada:
No. Rujukan
(No. Pendaftaran):
No. Cukai Pendapatan:
Tarikh:
Kembalikan kepada: LEMBAGA HASIL DALAM NEGERI MALAYSIA
Jabatan Pemprosesan Makumat
Menara Hasil
No.3 Jalan 9/10, Seksyen 9
Karung Berkunci 206
43659 Bandar Baru Bangi, Selangor
Telefon : 03-89133800
Faks : 03-89221801
Sila baca nota penerangan di muka belakang sebelum mengisi borang ini
1 Tahun Taksiran <2>0>?
2 Amaun Anggaran Cukai Yang Kena Dibayar
RM <>_,>>_,>>_,>>_.>0?0
2.1 Anggaran ini adalah <?
% daripada anggaran tahun sebelumnya. [rujuk perenggan (e) nota penerangan]
3 Tempoh Perakaunan
4 Tempoh Asas
dari 2 0
Hari Bulan Tahun
dari 2 0
Hari Bulan Tahun
hingga 2 0
Hari Bulan Tahun
hingga 2 0
Hari Bulan Tahun
5 Syarikat Baru: Nyatakan tarikh mula beroperasi
Hari Bulan Tahun
5.1
Status SME syarikat yang layak sahaja
[rujuk perenggan (c) nota penerangan]
dari
Tahun Taksiran
<2>0>?
hingga
Tahun Taksiran
<2>0>?
5.2
Nyatakan sama ada akaun disediakan bagi tempoh yang berakhir pada tarikh
yang sama seperti syarikat-syarikat berkaitan dalam kumpulan yang sama
Ya ! Tidak !
6 Pengiraan Ansuran Bulanan: [rujuk perenggan (h) nota penerangan]
Amaun Ansuran Bulanan
6.1
6.2
Ansuran Pertama hingga ke <?
Ansuran Akhir
RM <>_,>>_,>>_,>>_.>0?0
RM <>_,>>_,>>_,>>_.>0?0
7 Ruangan ini perlu diisi oleh syarikat baru atau jika terdapat perubahan disebabkan pertukaran tarikh penutupan akaun
7.1
Tempoh Asas Tahun Taksiran berikutnya 2 0
Hari Bulan Tahun
hingga 2 0
Hari Bulan Tahun
7.2
Tempoh Asas
Tahun Taksiran ke-2 berikutnya
2 0
Hari Bulan Tahun
hingga 2 0
Hari Bulan Tahun
8 Alamat surat-menyurat sekarang: [jika berlainan dari di atas]
Akuan
Saya dengan ini mengaku bahawa butir-butir yang diberikan di atas adalah benar.
Nama: Tandatangan:
No. Pengenalan: Jawatan:
[Pengarah / Setiausaha atau jawatan yang setaraf]
No. Telefon: Tarikh:
Untuk Kegunaan Pejabat
<>>>>>>>>>>>>>>>?
19. NOTA PENERANGAN BORANG CP204
ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / KOPERASI / BADAN AMANAH
Contoh: a b c
Amaun Anggaran (RM) 130,000 130,000 130,000
Bilangan ansuran dalam tempoh asas 12 10 15
Ansuran : Bilangan dan amaun (RM)
130,000 / 12 = 10,833.33 130,000 / 10 = 13,000.00 130,000 / 15 = 8,666.67
Pertama hingga ke 11 : 10,833 Pertama hingga ke 9 : 13,000 Pertama hingga ke 14: 8,666
Ke 12 : 10,837 Ke 10 : 13,000 Ke 15 : 8,676
(a) Borang CP204
Gunakan borang ini apabila membuat anggaran cukai yang kena dibayar. Isi ruangan dengan HURUF BESAR
menggunakan pen dakwat hitam.
(b) Tempoh Asas
Penerangan terperinci mengenai tempoh asas boleh didapati di dalam Ketetapan Umum No.7/200 1[Tempoh Asas
Bagi Pendapatan Perniagaan & Bukan Perniagaan(Syarikat)]
(c) Syarikat baru di bawah kategori SME
Syarikat baru beroperasi dibawah kategori SME di kecualikan dari mengemukakan anggaran cukai mengikut
seksyen 107C(4A) ACP 1967 tidak perlu mengisi butiran 2 dan 6.
(d) Tarikh borang CP204 perlu dikemukakan
Kemukakan anggaran cukai tidak kurang daripada 30 hari sebelum bermulanya tempoh asas bagi sesuatu
tahun taksiran. Bagi syarikat baru anggaran cukai perlu dikemukakan dalam tempoh 3 bulan selepas tarikh
syarikat mula beroperasi. Jika anggaran cukai tidak diterima, arahan anggaran cukai akan dikeluarkan oleh Ketua
Pengarah Hasil Dalam Negeri (Notis Bayaran Ansuran CP205).
(e) Amaun anggaran cukai yang kena dibayar
Amaun anggaran cukai yang kena dibayar hendaklah tidak kurang daripada anggaran cukai terkini iaitu sekurang-kurangnya
85% daripada anggaran cukai dipinda atau 85% daripada anggaran cukai jika tiada anggaran cukai
dipinda bagi tahun taksiran sebelumnya.
(f) Anggaran cukai terkurang
Jika perbezaan antara cukai sebenar dengan anggaran cukai kena dibayar dipinda atau anggaran cukai jika tiada
anggaran cukai dipinda dikemukakan melebihi 30% daripada cukai sebenar, maka cukai akan dinaikkan sejumlah 10%
atas perbezaan yang melebihi 30% tanpa sebarang notis. Formula pengiraan cukai dinaikkan ialah:
[(CS-AC) - (30% x CS)] x 10% di mana CS: cukai sebenar yang kena dibayar
AC: anggaran cukai
(g) Bila bayaran ansuran perlu dimulakan
Bayaran ansuran perlu dibuat secara bulanan mulai bulan kedua dalam tempoh asas . Bagi syarikat baru, ansuran perlu
dimulakan dalam bulan ke-6 selepas syarikat mula beroperasi.
(h) Pengiraan amaun ansuran bulanan
Amaun ansuran bulanan dikira dengan membahagikan anggaran cukai dengan bilangan bulan dalam tempoh asas. Jika
terdapat angka sen apabila anggaran cukai dibahagi dengan bilangan bulan dalam tempoh asas, amaun sen hendaklah
ditambah kepada ansuran terakhir.
(i) Pindaan anggaran cukai kena dibayar
Anggaran cukai boleh dipinda dalam bulan ke-6 atau bulan ke-9 atau kedua-duanya dalam tempoh asas dengan
menggunakan borang CP204A
(j) Slip pengiriman bayaran – Borang CP207
Gunakan slip pengiriman bayaran apabila membuat bayaran. Salinan fotostat borang CP207 boleh digunakan. Slip
pengiriman bayaran penting supaya bayaran cukai dapat dikreditkan kepada cukai bagi tahun taksiran yang
berkaitan. Borang CP207 boleh didapati di www.hasil.gov.my.
(k) Tarikh bayaran ansuran bulanan perlu diterima
Bayaran perlu diterima selewat- lewatnya pada 10 haribulan bulan ansuran berkenaan . Pembayaran boleh di buat di:
Bank - Kaunter CIMB Bank, Public Bank, Maybank, Affin Bank, RHB Bank dan Bank Rakyat
- Perbankan internet CIMB, PBB, Maybank, Hong Leong Bank, RHB Bank & perbankan internet Maybank
- Auto Teller Machine (ATM) CIMB, PBB dan Maybank
LHDNM - ByrHASIL m e l a l u i F P X ( F i n a n c i a l P r o c e s s E x c h a n g e ) di www.hasil.gov.my.
- Kaunter Bayaran LHDNM atau melalui pos
Cek, kiriman wang dan draf bank hendaklah dipalang dan dibayar kepada Ketua Pengarah Hasil Dalam Negeri.
Pos Malaysia Berhad – Kaunter dan Pos Online
Cukai akan dinaikkan sejumlah 10% atas amaun yang tidak dibayar dalam tempoh ditetapkan tanpa sebarang notis.
(l) Pertukaran tarikh penutupan akaun
Kemukakan Borang CP204B jika terdapat pertukaran tarikh penutupan akaun. Borang perlu diterima selewat -
lewatnya seperti berikut:
Tempoh perakaunan dipendekkan: Satu bulan sebelum tarikh permulaan tempoh perakaunan yang baru
Tempoh perakaunan dipanjangkan: Satu bulan sebelum tarikh penutupan akaun yang asal.
20. LEMBAGA HASIL DALAM NEGERI MALAYSIA
Borang ini ditetapkan di bawah seksyen 152 Akta Cukai Pendapatan 1967
CP204A [Pin. 2014]
PINDAAN ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI
No. Rujukan
(No. Pendaftaran):
No. Cukai Pendapatan:
Tarikh:
Kembalikan kepada: LEMBAGA HASIL DALAM NEGERI MALAYSIA
Jabatan Pemprosesan Makumat
Menara Hasil
No.3 Jalan 9/10, Seksyen 9
Karung Berkunci 206
43659 Bandar Baru Bangi, Selangor
Telefon : 03-89133800
Faks : 03-89221801
Sila baca nota penerangan di muka belakang sebelum mengisi borang ini
Akuan
RM
Saya dengan ini mengaku bahawa butir-butir yang diberikan di atas adalah benar.
Nama: Tandatangan:
No. Pengenalan: Jawatan:
Amaun Ansuran Bulanan
[Pengarah / Setiausaha atau jawatan yang setaraf]
No. Telefon: Tarikh:
Untuk Kegunaan Pejabat
<>>>>>>>>>>>>>>>?
Nama
Syarikat / Perkongsian
Liabiliti Terhad /Badan
/Amanah / Koperasi
<>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>?
Tahun Taksiran
Tempoh Perakaunan Hingga
Hari Bulan Tahun <>>>>>>?
Hari Bulan Tahun <>>>>>>?
Hingga
Tempoh Asas
Hari Bulan Tahun <>>>>>>?
Hari Bulan Tahun <>>>>>>?
Anggaran cukai kena dibayar yang dipinda <_>>_>>_>>_>?
, , , .
Tolak: Jumlah telah dibayar hingga kini <_>>_>>_>>_>?
, , , .
Pindaan Bulan ke -6
atau ke -9
( tandakan √ dalam petak berkenaan )
<>>?
Baki anggaran kena dibayar <_>>_>>_>>_>?
, , , .
Pengiraan Ansuran Bulanan : [ rujuk nota penerangan diperenggan ( C) ]
Ansuran ke-5/ke8 ! ke-6/ke-9 ! hingga ke - !! <_>>_>>_>>_>?
, , , .
( tandakan √ dalam petak berkenaan )
Ansuran akhir <_>>_>>_>>_>?
, , , .
Alamat surat-menyurat sekarang: [jika berlainan dari di atas]
RM
RM
RM
RM
dari
dari
1
2
3
4
5
6
6.1
6.2
7
0 0
0 0
0 0
0 0
0 0
2 0
2 0
2 0
2 0
2 0
21. NOTA PENERANGAN BORANG CP204A
PINDAAN ANGGARAN CUKAI YANG KENA DIBAYAR OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH / KOPERASI
(a) Borang CP204A
Gunakan borang ini apabila membuat pindaan anggaran cukai yang kena dibayar. Isi ruangan dengan HURUF BESAR
menggunakan pen dakwat hitam.
(b) Bila pindaan kepada anggaran boleh dibuat
Anggaran cukai bagi sesuatu tahun taksiran hanya boleh dipinda dalam bulan ke-6 atau ke-9 atau kedua-duanya dalam tempoh asas. Jika
anggaran cukai yang dipinda melebihi ansuran yang telah dibayar, baki cukai mestilah dibayar secara ansuran mengikut baki tempoh bayaran
yang ada.
(c) Pengiraan amaun ansuran yang dipinda
Kira amaun ansuran yang baru dan teruskan bayaran ansuran mengikut cadangan pindaan. Amaun ansuran bulanan yang dipinda dikira
dengan membahagikan baki anggaran cukai yang belum dibayar dengan baki tempoh bayaran. Amaun sen (jika ada) hendaklah ditambah
kepada ansuran terakhir. Jika anggaran cukai yang dipinda kurang daripada jumlah yang telah dibayar, syarikat bolehlah memberhentikan
bayaran ansuran seterusnya.
Contoh:
Borang Pindaan dikeluarkan di antara 1hb -10hb
Jun dan bayaran telah dibuat sehingga bulan Mei
Borang Pindaan dikeluarkan selepas 10hb Jun dan
bayaran telah dibuat sehingga bulan Jun
Anggaran cukai
dipinda (RM)
Februari - Mei (RM 10,833 x 4)
RM 150,000.00
RM 150,000.00
Tolak: Ansuran telah
dibayar
RM 43,332.00
Februari - Jun (RM 10,833 x 5)
RM 54,165.00
Baki ansuran
RM 106,668.00
RM 95,835.00
Ansuran bulanan
dipinda
(RM 106,668) ÷ 8
(RM 95,835) ÷ 7
RM 13,333.50
RM 13,690.71
Jun (ke-5) - Disember (ke-11)
RM 13,333.00
Julai (ke-6) - Disember (ke-11)
RM 13,690.00
Januari (Ansuran akhir)
RM 13,337.00
Januari (Ansuran akhir)
RM 13,695.00
(d) Anggaran terkurang
Jika perbezaan antara cukai sebenar dengan anggaran cukai kena dibayar dipinda atau anggaran cukai jika tiada anggaran cukai dipinda
dikemukakan melebihi 30% dari cukai sebenar, maka cukai akan dinaikkan sejumlah 10% atas perbezaan yang melebihi 30% tanpa sebarang
notis. Formula pengiraan cukai dinaikkan ialah:
[(CS-AC) - (30% x CS)] x 10% di mana CS: cukai sebenar yang kena dibayar
AC: anggaran cukai
(e) Slip pengiriman bayaran - CP207
Gunakan slip pengiriman bayaran apabila membuat bayaran. Salinan fotostat borang CP 207 boleh digunakan. Slip pengiriman bayaran penting
supaya bayaran cukai dapat dikreditkan kepada cukai bagi tahun taksiran yang berkaitan. Borang CP207 boleh didapati di www.hasil.gov.my.
(f) Tarikh bayaran ansuran bulanan perlu diterima
Bayaran perlu diterima selewat- lewatnya pada 10 haribulan bulan ansuran berkenaan . Pembayaran boleh di buat di:
Bank - Kaunter CIMB Bank, Public Bank, Maybank, Affin Bank, RHB Bank dan Bank Rakyat
- Perbankan internet CIMB, PBB, Maybank, Hong Leong Bank, RHB Bank & perbankan internet Maybank
- Auto Teller Machine (ATM) CIMB, PBB dan Maybank
LHDNM - ByrHASIL m e l a l u i F P X ( F i n a n c i a l P r o c e s s E x c h a n g e ) di www.hasil.gov.my.
- Kaunter Bayaran LHDNM atau melalui pos:
Cek, kiriman wang dan draf bank hendaklah dipalang dan dibayar kepada Ketua Pengarah Hasil Dalam Negeri.
Pos Malaysia Berhad – Kaunter dan Pos Online
Cukai akan dinaikkan sejumlah 10% atas amaun yang tidak dibayar dalam tempoh ditetapkan tanpa sebarang notis.
(g) Pertukaran tarikh penutupan akaun
Kemukakan Borang CP204B jika terdapat pertukaran tarikh penutupan akaun. Borang perlu diterima selewat-lewatnya seperti berikut:
Tempoh perakaunan dipendekkan: Satu bulan sebelum tarikh permulaan tempoh perakaunan yang baru
Tempoh perakaunan dipanjangkan: Satu bulan sebelum tarikh penutupan akaun yang asal.
ANGAN BORANG CP204B
PEMBERITAHUAN PERTUKARAN TARIKH PENUTUPAN AKAUN OLEH SYARIKAT / PERKONGSIAN LIABILITI TERHAD / BADAN AMANAH /
22. RETURN FORM OF A LIMITED LIABILITY PARTNERSHIP
UNTDER SECTION 77A OF THE INCOME TAX ACT 1967
This form is prescribed under section 152 of the Income Tax Act 1967 PT 2014
USE BLACK INK PEN & DO NOT FOLD
FORM PT
2014
For Enquiries:-
LHDNM Branch
Tol Free Line : 1-800-88-5436 (LHDN)
Calls From Overseas : 603-77136666
Official Portal : http://www.hasil.gov.my
Form YEAR OF ASSESSMENT
CP3PT - Pin. 2014
Lembaga Hasil Dalam Negeri Malaysia
Reference No.
(Registration No.) :
Income Tax No. :
Date :
FOR OFFICE USE
Date received (1) Date received (2)
23. RETURN FORM OF A LIMITED LIABILITY PARTNERSHIP
UNDER SECTION 77A OF THE INCOME TAX ACT 1967
This form is prescribed under section 152 of the Income Tax Act 1967 PT
BASIC PARTICULARS
1 Name of Limited Liability Partnership
2 Income Tax No. PT 3 Reference No. (Registration No.)
4 Accounting Period From (dd/mm/yyyy) To (dd/mm/yyyy)
5 Basis Period From (dd/mm/yyyy) To (dd/mm/yyyy)
6 Country of Residence (use Country Code) 7 Employer No. E
8 Limited Liability Partnership with capital contribution of RM2.5 million and below at the beginning of the basis period 1 = Yes 2 = No
PART A : PARTICULARS OF PARTNERS
A1 Name of Partner’s : A2
Partner’s Identification / Passport /
Registration No. :
A1a Partner I A2a Partner I
A1b Partner II A2b Partner II
A1c Partner III A2c Partner III
PART B: STATUTORY INCOME, TOTAL INCOME , CHARGEABLE INCOME & TAX PAYABLE RM Sen
B1 Aggregate Statutory Income from Business B1 .00
B2 Less : Business losses brought forward ( restricted to B1 ) B2 .00
B3 TOTAL ( B1 – B2 ) B3 .00
Other statutory income:
B4 Interest and discounts B4 .00
B5 Rents, royalties and premiums B5 .00
B6 Other income B6 .00
B7 AGGEGATE INCOME ( B3 to B6 ) B7 .00
B8 Less : Current year business losses ( restricted to B7 ) B8 .00
B9 Approved donations / gifts / contributions B9 .00
B10 Zakat perniagaan ( restricted to 2.5% aggregate income in B7 ) B10 .00
B11 TOTAL INCOME [ B7 – ( B8 to B10 ) ] ( enter ‘0’ if value is negative ) B11 .00
B12 Statutory income from dividends B12 .00
B13 CHARGEABLE INCOME ( B11 + B12 ) B13 .00
B14 Division of Chargeable Income Rate (%) Income Tax
B14a .00 20 B14a .
B14b .00 25 B14b .
B14c .00 B14c .
B14d .00 B14d .
B14e .00 B14e .
B15 TOTAL INCOME TAX CHARGED ( B14a to B14e ) B15 .
B16 Less:
Section 51 Income Tax
Act 2007 (dividends) . Section 110(others) .
Section 132
and 133 . B16 .
B17 TAX PAYABLE ( B15 - B16 ) B17 .
B18 Or TAX REPAYABLE ( B16 – B15 ) B18 .
B19 Installment payments made B19 .
B20 Balance of tax payable ( B17 – B19 ) / Tax paid in excess ( B19 - B17 ) B20 .
(Enter ‘ X ’ if tax paid in excess)
DECLARATION BY COMPLIANCE OFFICER
I
Identification / passport no.
(Delete whichever is not relevant)
hereby declare that the information given in this return form is true, complete and correct pertaining to the income tax of the limited liability partnership as required under the
Income Tax Act 1967
Date
Signature
Form YEAR OF ASSESSMENT
Lembaga Hasil Dalam Negeri Malaysia CP3PT – Pin.2014
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24. PART C: FINANCIAL PARTICULARS OF LIMITED LIABILITY PARTNERSHIP [ MAIN BUSINESS ONLY ]
C1 Name of Business
C2 Business Code Fixed Assets :
C3 Sales / Turnover . 00 C30 Motor Vehicles . 00
LESS : C31 Plant and Machinery . 00
C4 Opening Stock . 00 C32 Land and Buildings . 00
C5 Purchases . 00 C33 Other Fixed Assets . 00
C6 Cost of Production . 00 C34 TOTAL OF FIXED ASSETS . 00
C7 Closing Stock . 00 C35
Total cost of fixed assets acquired
in the basis period
. 00
C8 Cost of Sales . 00 C36 Investments . 00
C9 GROSS PROFIT / LOSS ( C3 – C8 ) . 00 Current Assets :
( Enter ‘X’ if negative )
C37 Trade Debtors . 00
C10 Foreign Currency Exchange Gain . 00 C38 Other Debtors . 00
C11 Other Business Income . 00 C39 Stock . 00
C12
Other Income
. 00 C40 Loans to Partners . 00
C13 Non-taxable Profits . 00 C41 Cash in hand and cash at bank . 00
EXPENDITURE
( Enter ‘X’ if negative )
C14 Interest . 00 C42 Other Current Assets . 00
C15
Professional, technical, management
and legal fees . 00 C43 TOTAL CURRENT ASSETS . 00
C16
Technical fee payments to non-resident
recipients . 00 C44
TOTAL ASSETS
( C34 + C36 + C43 )
. 00
C17 Contract Payments . 00 LIABILITIES AND PARTNERSHIP CAPITAL
C18 Non-partner’s Salaries and wages . 00 Current Liabilities :
C18a Partners’ Salaries and wages . 00 C45 Loans and Overdrafts . 00
C19 Royalties . 00 C46 Trade Creditors . 00
C20 Rental / Lease . 00 C47 Other Creditors . 00
C21 Maintenance and repairs . 00 C48 Loans from Partners . 00
C22 Research and development . 00 C49 Other Current Liabilities . 00
C23 Promotion and advertising . 00 C50 TOTAL CURRENT LIABILITIES . 00
C24 Travelling and accommodation . 00 C51 Long-term Liabilities . 00
C25 Foreign Currency Exchange Loss . 00 C52 TOTAL LIABILITIES . 00
C26 Other Expenditure . 00 Partners’ Capital:
C27 TOTAL EXPENDITURE . 00 C53 Capital Contributions . 00
C28 NET PROFIT / LOSS . 00 C54 Profit / Loss Appropriation Account . 00
( Enter ‘X’ if negative ) ( Enter ‘X’ if negative )
C29 Non-allowable Expenses . 00 C55 Reserve Account . 00
C56 Total Capital . 00
( Enter ‘X’ if negative )
C57
TOTAL LIABILITIES AND
CAPITAL
. 00
( Enter ‘X’ if negative )
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Name : ………………………………………………………………………………………
………………………………………………………………………………………………...
………..…………………………….
Income Tax No. : PT………………………………………………………
25. Name : ………………………………………………………………..
………………………………………………………………………….
PART D: PARTICULARS OF WITHHOLDINGS TAXES
Section Gross Amount Paid
Income Tax No. : PT ……………………………...
Total Tax Withheld and Remitted to
LHDNM
Total Net Amount Paid
D1 107A . . .
D2 109 . . .
D3 109A . . .
D4 109B . . .
D5 109F . . .
PART E: OTHER PARTICULARS
E1 Telephone No. E2 Website Address (if any)
E3 Name of Bank E4 Bank Account No.
Note : Enter the name of the bank and bank account no. for the purpose of electronic income tax refund
E5 Disposal of assets under the Real Property Gains Tax Act 1976? 1 = Yes 2 = No
E6 Has the disposal been declared to LHDNM? ( If E5=1) 1 = Yes 2 = No
PART F : PARTICULARS OF COMPLIANCE OFFICER
F1 Name F2 Identification No.
F3 Passport No. F4 Income Tax No.
F5 Correspondence Address
Postcode
City State
F6 Telephone No. F7 e – Mail
PART G : PARTICULARS OF THE FIRM AND SIGNATURE OF THE PERSON WHO COMPLETE THIS RETURN FORM
G1 Name of Firm
G2 Telephone No.
G5 Signature
G3 Tax Agent’s Approval No.
G4 e-Mail
IMPORTANT REMINDER
Complete all relevant items in BLOCK LETTERS and use black ink pen
Due date to furnish the form and pay the balance of tax payable : 7 months from the closing date of accounts
METHOD OF PAYMENT
1. Payment can be made as follows:
1.1 Bank - Information regarding payment via bank is available at the LHDNM official portal, http://www.hasil.gov.my
1.2 LHDNM - ByrHASiL through FPX (Financial Process Exchange) at the LHDNM official portal, http://www.hasil.gov.my
- Payment counters of LHDNM in Peninsular Malaysia (LHDNM Payment Center in Kuala Lumpur), Sabah and FT Labuan (LHDNM
Payment Center in Kota Kinabalu) and Sarawak (LHDNM Payment Center in Kuching) or by mail:
Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. Use the
Remittance Slip (CP207) which is available at the LHDNM official portal, http://www.hasil.gov.my when making payment.
1.3 Pos Malaysia Berhad - Counter and Pos Online
2. Write down the name, address, telephone number, income tax number, year of assessment and payment code on the reverse side of the financial instrument.
3. Check the receipts / bank payment slips before leaving the payment counter.
In accordance with section 89 of the Income Tax Act 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 (Notification of Change of Address) which can be obtained from the LHDNM official portal, http://hasil .gov.my
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