LHDN 常见问题解答-延期缴税 2022

LHDN 常见问题解答-延期缴税 2022

LHDN FAQ-Deferment of Tax Instalment 2022

1. SME企业获得的标准是什么？

PMKS 的标准是：

• 在课税年度初，公司的实收资本需少于RM2,500,000.00； 和

• 在课税的年度里，总收入不能超过RM50,000,000.00.

What are the criteria the business gets PMKS status?

The criteria for PMKS are:

• Paid -up capital no more than RM2.5 million for ordinary shares at the beginning of the basis period for a year of assessment; and

• Gross income business amounting to RM50 million and below.

2. 有限合伙企业(PLT) 也有资格延期 给 PMKS 的税？需要的条件标准是什么？

有限合伙的延期付款条件需符合1967年《所得税法令》的第1的2D条件以下：

• 在课税年度初，实收资本贡献(现金或实物)需少于RM2,500,000.00；和

• 在课税的年度里，总收入不能超过RM50,000,000.00.

Is a Limited Liability Partnership entity (PLT) also eligible for deferment tax as given to PMKS? If so, what are the eligibility criteria for LLP to obtain such a deferment?

Yes. An LLP is eligible to obtain deferral of payment based on criteria determination as set out below Paragraph 2D, Table 1, ITA as follows:

• Maximum amount of capital contribution (cash or in-kind) not exceeding RM2.5

million at the beginning of the basis period; and

• Total gross income from business source not exceeding RM50 million for the basis period

3. CP204 的延期付款只限于 课税年度的2022年12月31日还是全部的课税年度呢？

是全部的课税年度，但是延期的付款期限为 2022 年 1 月1日直到 2022 年 6 月 30日。

Is the deferment of payment of CP204 only eligible for all basis periods or limited to the basis period ending 31 December 2022 only?

Deferment of payment of CP204 is eligible for all basic periods from 1 January 2022 to June 30, 2022.

4. 什么是CP204分期付款延期资格？

CP204的延期付款资格，是根据LHDNM收到最新的所得税表格 (BNCP).

What is the eligibility for deferment on CP204 installment payment?

Eligibility for deferment of payment CP204 determined based on PMKS criteria as stated in the Return Form Latest Income Tax (BNCP) received by LHDNM.

5. 符合条件的纳税人，是否需要一次缴清CP204延期付款和 CP500？

当呈交报税表格时，有的差距才需要一次缴清收税的余额.

Are taxpayers eligible deferment of payment of CP204 and CP500 need to clear the deferred payment all at once after the deferment period is over?

No. Payment must be made on time submission of ITRF for the year of assessment

relevant if it still has a balance taxes.

6. 延期付款会触发1967年《所得税法令》的第107B（3）和107C(9)条规吗？

不会.

Is there an increase under subsection 107B (3) and 107C (9) of the ITA ?

No. Increase under subsection 107B (3) and 107C (9) of the ITA will also not apply to the taxpayer who gets deferment of payment of CP204 and CP500.

7. 如果在CP204和CP500的延期期间还的延期付款，可以带在没有延期的时间吗？

不可以带下去.

Do the CP204 and CP500 which has been paid in the deferral period can be brought forward to pay of CP204 and CP500 in the post period of deferral period?

No. Such payments are not allowed for brought forward to the month after expiration deferment period or the next year of assessment.

8. 纳税人是否可以选择拒绝延期支付 CP204 和CP500 自动执行此操作并继续分期付款？ 如果有，纳税人是否需要通知 IRBM？

是的。 纳税人可以拒绝. 无需通知LHDNM。

Whether taxpayers can opt to reject the deferment of payment of CP204 and

CP500 automatically? If so, are the taxpayers need to inform the IRBM?

Yes. Taxpayers can reject deferment of installment payments immediately and there is no need to inform the parties LHDNM.

9. CP500纳税人是否需要做申请延期付款？

不需要。 符合的纳税人可以延期支付从 2022 年 1 月 1 日至 2022 年 6 月 30 日

Are taxpayers subject to CP500 payment need to make application for deferment of payment?

No. Taxpayers subject to CP500 payment is allowed deferment CP500 payment from 1 January 2022 to 30 Jun 2022.

10. IRBM 是否会通知符合资格的纳税人有关延期付款 CP204 和 CP500的通知.

LHDNM根据最新的报税表格并通过注册的电子邮件，通知符合 PMKS 标准的纳税人.如果没有收到电子邮件的纳税人，但是还是符合资格也可以应许延期.

Whether the IRBM will issue notification to the taxpayer eligible for deferment of payment on this CP204 and CP500

Notifications will only be issued to taxpayers who meet the PMKS criteria based on the information specified in up-to-date ITRF and has a registered email with LHDNM. New taxpayers meet the criteria of PMKS or do not have emails registered with the IRBM will not receive the notification.

However, no notification deferment of payment of CP500 to taxpayers because the delay is

allowed automatically.

11. 如果符合资格延期的纳税人，但是没有注册电子邮件就不会收到LHDNM的通知吗？

是的。符合条件的纳税人如果没有收到允许电邮通知，可以在以下的地址申请：

penangguhancp204@hasil.gov.my

Is the deferment of payment of CP204 possible allowed to the taxpayer qualifies for deferment but does not receive a notification for not having an email registered with the IRBM?

Yes. Taxpayers are allowed to deferment of payment of CP204 subject to applications and notifications submitted by email to the following address:

penangguhancp204@hasil.gov.my

12. 符合延期的纳税人是否可以在第 6 个月/或第9个月/或第11个月对CP204 或CP500做修改？

是的

Are taxpayers can file amendments to CP204 in the 6th month/ or the 9th month and / or the 11th month or make amendments to CP500 before 30 June 2022?

Yes

13. 纳税人是否还会收到CP500

是的

Are taxpayers subject to CP500 will still receive CP500 for the Year of Assessment 2022?

Yes

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