(CP37E(R) – Pin 1/2024)

(Sila baca nota di muka sebelah sebelum mengisi borang ini)

(Please read the notes overleaf before completing this form)

LEMBAGA HASIL DALAM NEGERI MALAYSIA

INLAND REVENUE BOARD OF MALAYSIA

Seksyen 109DA Akta Cukai Pendapatan, 1967

Section 109DA Income Tax Act, 1967

AKAUN POTONGAN PENDAPATAN YANG DITERIMA DARIPADA AGIHAN OLEH UNIT AMANAH DANA PASARAN
WANG RUNCIT (RMMF)
DEDUCTION ACCOUNT OF INCOME RECEIVED FROM DISTRIBUTION BY RETAIL MONEY MARKET FUND UNIT TRUST (RMMF)

A. BUTIR-BUTIR PEMBAYAR/PARTICULARS OF PAYER

1. No. Rujukan (No. Pendaftaran Unit Amanah Dana Pasaran Wang Runcit)
Reference No. (Registration No. of Retail Money Market Fund Unit Trust)

2. No. Pengenalan Cukai * (sila lengkapkan)

Tax Identification No.(TIN) * (please complete)

3. Nama Penuh Pembayar

Full Name of Payer

4. Alamat Surat-Menyurat
Correspondence Address

B. BUTIR-BUTIR MENGENAI POTONGAN/PARTICULARS OF DEDUCTION

5. Kategori pelabur 6. Tempoh di mana 7. Tarikh 8. Amaun pendapatan 9. Amaun potongan 10. Amaun bersih
Category of investor pendapatan pendapatan kasar diagihkan di bawah seksyen diagihkan
berkenaan telah berkenaan telah Amount of gross 109DA Net amount
diagihkan diagihkan income distributed Amount of distributed
Period for which Date the said deduction under
the said income payment was section 109DA
was distributed distributed

Pelabur Selain Individu

(Bermastautin)
RM RM RM
Investor Other Than
Individual (Resident)

11. Nama Pelabur Selain Individu (Bermastautin)

Name of Investor Other Than Individual (Resident) RMMF PAYEE

12. Nombor Pengenalan Cukai

Tax Identification No. C 2777748002

Saya, bagi pihak saya sendiri/bagi pihak pembayar di atas telah membuat potongan daripada amaun pendapatan yang diterima daripada Unit
Amanah Dana Pasaran Wang Runcit yang disebut di atas ini dan mengemukakan akaun ini menurut peruntukan subseksyen 109DA(2) bersama-
sama dengan dokumen-dokumen sebagai bukti tentang tarikh pendapatan telah diagihkan.
I, on my own behalf/on behalf of the above-mentioned payer have made deduction from the above-mentioned amount of income distributed from
Retail Money Market Fund Unit Trust and render this account in accordance with the provision of subsection 109DA(2) together with documentary
evidence of the date income was distributed.

Nama : .............................................................................
................................................................... Name
Cop Rasmi Syarikat/Company's Official Seal Jawatan : ............................................................................
Designation
No.Telefon : ............................................................................
Kegunaan Pejabat/Office Use Tel. No
Tandatangan : .............................................................................
Kategori Kod Bayaran Signature
Category Payment Code
Tarikh : .............................................................................
Pelabur Selain Individu (Bermastautin) Date
396
Investors Other Than Individuals (Resident)
Section 109DA Income Tax Act 1967 states:

"(1) This section shall only apply to income of a unit trust that is a retail money market fund exempt under paragraph 35A of Schedule 6 in respect
of income distributed to a unit holder other than an individual.

(2) Where a unit trust, in this section referred to as the payer, distributes income which is derived from Malaysia to a unit holder, the payer shall
upon distributing the income, deduct therefrom tax at the rate applicable to such income and shall within one month after distributing such
income, render an account and pay the amount of that tax to the Director General:

Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.

(3) Where the payer fails to pay any amount due from him under subsection (2), that amount which the payer fails to pay shall be increased by a
sum equal to ten per cent of that amount, and the amount which the payer fails to pay and the increased sum shall be a debt due from the
payer to the Government and shall be payable forthwith to the Director General.”

Nota/Notes:

Maklumat terperinci mengenai pengagihan seperti nama, alamat dan nombor kad pengenalan pemegang unit hendaklah disimpan selama tujuh
(7) tahun dari tarikh bayaran cukai pegangan dibuat kepada LHDNM. Maklumat ini perlu dikemukakan kepada LHDNM apabila diminta berbuat
demikian.
Detailed information on the distribution such as name, address and identity card number of the unit holder must be retained for seven (7) years
from the date the withholding tax is remitted to IRBM. This information has to be submitted to IRBM upon request.

Borang CP37E(R) mesti diisi dengan lengkap. Form CP37E(R) must be duly completed.

Jika pembayar belum ada Nombor Pengenalan Cukai, pendaftaran boleh dilakukan di LHDNM berdekatan atau melalui e-
Bahagian A* Daftar di laman web www.hasil.gov.my.
Section A* If the payer does not have a Tax Identification Number, registration can be done at the nearest LHDNM or by e-Daftar on the
website www.hasil.gov.my.

Jika mana-mana bahagian cukai yang kena dibayar tidak dibayar dalam tempoh satu bulan selepas membayar atau
mengkreditkan bayaran itu, cukai akan dinaikkan, tanpa notis selanjutnya, sebanyak jumlah yang sama banyak dengan sepuluh
peratus daripada amaun yang gagal dibayar, mengikut subseksyen 109DA(3), Akta Cukai Pendapatan 1967. Bayaran kenaikan
Bahagian B
cukai jika berkenaan hendaklah dibayar secara berasingan dengan menggunakan Borang CP147.
Section B
If any part of the tax payable is not paid within one month after paying or crediting the payment, the tax will be increased, without
further notice, by a sum equal to ten percent of the amount which fails to be paid in accordance with subsection 109DA(3) of
the Income Tax Act 1967. Payment of increase of tax, if any, should be paid separately using Form CP147..

Bayaran boleh dibuat dengan menggunakan Nombor Bil atau Nombor Pengenalan Cukai:
Payment can be made using the Bill Number or Tax Identification Number:

Rujukan Bayaran Medium Bayaran Saluran Bayaran

Payment Reference Mode Of Payment Payment Channels

Tunai  Kaunter Bank Terpilih/Selected Bank Counter

 Mesin Deposit Tunai Bank Terpilih/Selected Cash
Cash
Deposit Machines

Nombor Bil (melalui e-WHT)

Bill Number (via e-WHT)  Mesin Juruwang Automatik (ATM) Bank Terpilih
Dalam Talian Selected Bank Automated Teller Machines.
online  FPX (ByrHASiL)
 Perbankan Internet Bank Terpilih/Selected Bank
Internet Banking

Nombor Pengenalan Cukai Pindahan Telegrafik, Pindahan

(Menggunakan Nombor Virtual Akaun Dana Elektronik dan Pindahan
(VA) janaan daripada Sistem e-TT). Giro Antara Bank.  Kaunter Bank Terpilih/Selected Bank Counter
 Perbankan Internet Bank Terpilih/Selected Bank
Tax Identification No (TIN) (using the Telegraphic Transfer, Electronic
Internet Banking
Virtual Account Number (VA) Fund Transfer and Interbank Giro
generated from the e-TT System) Transfer.

Pembayar cukai adalah digalakkan untuk mengemukakan borang dan bayaran cukai pegangan di e-WHT melalui Portal MyTax di
https://mytax.hasil.gov.my/.
Taxpayers are encouraged to submit forms and withholding tax payments in e-WHT through MyTax Portal at https://mytax.hasil.gov.my/.