Form TC2006 2
Form TC2006 2
To :
Registration No. :
Date :
2. Form TC is:
• a statement under section 77A of the Income Tax Act (ITA) 1967.
• an income tax computation pursuant to subsection 77 A (3) of the same Act.
• a notice of assessment under subsection 90(2) of the same Act.
4. Kindly detach the Remittance Slip (CP207) before submitting the Form TC. Form TC must be
completed and submitted within the stipulated period to LHDNM at the above address.
A1 Resident in Malaysia
! <?
1 = Yes 2 = No A2 Country of Residence (Use Country Code)
<>>>>>>>>>>>>>>>>>>>>>>?
Registration No. of Unit
A3 Trust / Property Trust
(if any)
A4 Type of Trust
! 1 = Unit Trust 2 = Property Trust 3 = Other types of unit trust
<>>>>>>?
- - E <>>>>>>>>?
Employer’s
A5 Registration Date A6 No.
Day Month Year
A7
<>>>>>>?
- -
Opening Date of Accounts
Day
<>>>>>>?
- -
Month Year
A8
Closing Date of
Accounts
Day Month Year
A9
Rulings !
Compliance with Public
!
1 = Yes 2 = No A9a Record-keeping 1 = Yes 2 = No
A10
Tax Exemption
Approval ! 1 = Yes 2 = No
A11
Tax Exemption
<>>>>>>>>>>>>>>>>>>>>>>?
Approval No. (if any)
<>>>>>>>>>>>>>>>>>>>>>>?
A12
<>>>>>>>>>>>>>>>>>>>>>>?
Registered Address of
Unit Trust / Property Trust
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>?
Postcode
<>>>>>>>>>>>>>? Town
<>>>>>>>>>>>>>>>>>>>>>>?
State
A13
Corespondence
Address of Unit
<>>>>>>>>>>>>>>>>>>>>>>?
Trust / Property Trust
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>?
Postcode
<>>>>>>>>>>>>>? Town
<>>>>>>>>>>>>>>>>>>>>>>?
State
<>>>>>>>>>>>>>>?
1
Nama No. Rujukan Cukai <>>>>>>>>?
1 = Address as per A12
A14
Property Trust are Maintained !
Address where Records of the Unit Trust / 2 = Address as per A13
3 = Address other than A12 and A13
A15
Other Address
(if A14 = 3) <>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Postcode
<>>>? <>>>>>>>>>>>>>?
Town
State
<>>>>>>>>>>>>>>>>>>>>>>?
A16 Particulars of Trustee / Fund Manager
A16a Name
<>>>>>>>>>>>? <>>>>>>>>>>>?
<>>>>>>>>>>>? <>>>>>>>>>>>?
<>>>>>>>>>>>? <>>>>>>>>>>>?
<>>>>>>>>>>>? <>>>>>>>>>>>?
Company
A16b Registration
No. <>>>>>>>>>>>? <>>>>>>>>>>>?
Tax
A16c Reference
No.
C <>>>>>>>>? C <>>>>>>>>?
A16d
Telephone
No.
<>>>>>>>>>>>?
- <>>>>>>>>>>>?
-
State
<>>>>>>>>>>>>>>>>>>>>>>?
2
Name Tax Reference No. <>>>>>>>>?
NOTE: Fill in Parts B and C if the Unit Trust / Property Trust is RESIDENT in Malaysia.
(Parts BA and CA need not be filled)
PART B: STATUTORY INCOME AND TOTAL INCOME
STATUTORY INCOME
B1 Dividends B1
<>_>>_>>_>>?
, , ,
B2 Interest and discounts B2
<>_>>_>>_>>?
, , ,
B3 Rents, royalties and premiums B3
<>_>>_>>_>>?
, , ,
B4 Annuities and other periodical payments B4
<>_>>_>>_>>?
, , ,
B5 Other gains or profits B5
<>_>>_>>_>>?
, , ,
B6 AGGREGATE INCOME ( B1 to B5 )
B7
Special deduction for expenses
of unit trust under section 63B
B7
<>_>>_>>_>>?
, , ,
B8 TOTAL ( B6 – B7 )
B9
Gift of money to Government / State
Government or approved institutions and organisations B9
<>_>>_>>_>>?
, , ,
B10 Gift of artifacts, manuscripts and paintings B10
<>_>>_>>_>>?
, , ,
B11
Gift of money for the provision of library facilities
or to libraries B11
<>_>>_>>_>>?
, , ,
B12
Gift of paintings to the National Art Gallery
or state art galleries B12
<>_>>_>>_>>?
, , ,
B13 Total donation and gift ( B9 to B12 ) B13
<>_>>_>>_>>?
, , ,
B14 Other allowable expenses under Income Tax Act 1967 B14
<>_>>_>>_>>?
, , ,
B15 CHARGEABLE INCOME ( B8 – B13 – B14 ) B15
<>_>>_>>_>>?
, , ,
PART C: TAX PAYABLE / REPAYABLE
LESS:
C1
->>_>>_>>_>?
, , , .
C2 Tax deduction under section 110 (dividends) C2
->>_>>_>>_>?
, , , .
C3 Tax deduction under section 110 (others) C3
->>_>>_>>_>?
, , , .
C4 Section 132 tax relief C4
->>_>>_>>_>?
, , , .
C5 Section 133 tax relief C5
->>_>>_>>_>?
, , , .
C6 Total deduction and relief ( C2 to C5 ) C6
->>_>>_>>_>?
, , , .
C7 TAX PAYABLE ( C1 – C6 )
OR
C7
->>_>>_>>_>?
, , , .
C8 TAX REPAYABLE ( C6 – C1 ) C8
->>_>>_>>_>?
, , , .
3
Name Tax Reference No. <>>>>>>>>?
NOTE: Fill in Parts BA and CA if the Unit Trust / Property Trust is NOT RESIDENT in Malaysia.
(Parts B and C need not be filled)
STATUTORY INCOME
BA7
Special deduction for expenses of
Unit Trust under section 63 B BA7
<>_>>_>>_>>?
, , ,
BA8 TOTAL ( BA6 – BA7 ) BA8
<>_>>_>>_>>?
, , ,
LESS: Donations and Gifts
BA9
Gift of money to the Government / State
Government or approved institutions and organisations BA9
<>_>>_>>_>>?
, , ,
BA10 Gift of artifacts, manuscripts and paintings BA10
<>_>>_>>_>>?
, , ,
BA11
Gift of money for the provision of library facilities
or to libraries BA11
<>_>>_>>_>>?
, , ,
BA12
Gift of paintings to the National Art Gallery or
any state art gallery BA12
<>_>>_>>_>>?
, , ,
BA13 Total donation and gift ( BA9 to BA12 ) BA13
<>_>>_>>_>>?
, , ,
BA14 Other allowable expenses under Income Tax Act 1967 BA14
<>_>>_>>_>>?
, , ,
BA15 TOTAL ( BA8 – BA13 – BA14 ) BA15
<>_>>_>>_>>?
, , ,
BA16 Gross income subject to tax at other rates
<>_>>_>>_>>?
TOTAL INCOME / CHARGEABLE INCOME
BA17 ( BA15 to BA16d) BA17
, , ,
4
Name Tax Reference No. <>>>>>>>>?
PART CA: TAX PAYABLE / TAX REPAYABLE
CA1b
<>_>>_>>_>>?
, , , 5
->>_>>_>>_>?
, , , .
CA1c
<>_>>_>>_>>?
, , , 8
->>_>>_>>_>?
, , , .
CA1d
<>_>>_>>_>>?
, , , 10
->>_>>_>>_>?
, , , .
CA1e
<>_>>_>>_>>?
, , , 12
->>_>>_>>_>?
, , , .
CA1f
<>_>>_>>_>>?
, , , 15
->>_>>_>>_>?
, , , .
CA1g
<>_>>_>>_>>?
, , , <_?
. ->>_>>_>>_>?
, , , .
CA2 TOTAL TAX CHARGEABLE ( CA1a to CA1g )
LESS:
CA2
->>_>>_>>_>?
, , , .
CA3 Tax deduction under section 110 (dividends) CA3
->>_>>_>>_>?
, , , .
CA4 Tax deduction under section 110 (others) CA4
->>_>>_>>_>?
, , , .
CA5 TAX PAYABLE ( CA2 – CA3 – CA4 )
OR
CA5
->>_>>_>>_>?
, , , .
CA6 TAX REPAYABLE ( CA3 + CA4 – CA2 ) CA6
->>_>>_>>_>?
, , , .
PART D: SUMMARY OF TAX AND PAYMENTS
OR
D3
->>_>>_>>_>?
, , , .
D4 Tax paid in excess ( D2 – D1 ) D4
->>_>>_>>_>?
, , , .
PART E: PRECEDING YEAR’S INCOME NOT DECLARED
Year For
Which Paid Type of Income Gross Amount
E1
<>>? <>_>>_>>_>>?
, , ,
E2
<>>? <>_>>_>>_>>?
, , ,
E3
<>>? <>_>>_>>_>>?
, , ,
5
Name Tax Reference No. <>>>>>>>>?
PART F: DISPOSAL OF SHARES IN A REAL PROPERTY COMPANY AND DISPOSAL
OF REAL PROPERTY SUBJECT TO REAL PROPERTY GAINS TAX PROVISION
F2
Has the disposal been declared to LHDNM?
(if F1 = 1)
! 1 = Yes 2 = No
Bayaran kasar kepada bukan pemastautin yang melibatkan cukai pegangan di bawah seksyen 107 A, 109, 109A dan 109B
G1a 107A
<>_>>_>>_>>?
, , , <>_>>_>>_>>?
, , ,
G1b 109
<>_>>_>>_>>?
, , , <>_>>_>>_>>?
, , ,
G1c 109A
<>_>>_>>_>>?
, , , <>_>>_>>_>>?
, , ,
G1d 109B
<>_>>_>>_>>?
, , , <>_>>_>>_>>?
, , ,
G2a 63A
Qualifying capital expenditure in respect
of rental income of unit trust / property trust <>_>>_>>_>>?
, , ,
6
Name Tax Reference No. <>>>>>>>>?
PART H: FINANCIAL PARTICULARS OF UNIT TRUST / PROPERTY
STATEMENT OF INCOME AND EXPENDITURE
H1 Profit/Loss on disposal of investments
EXPENSES:
! <>_>>_>>_>>?
, , ,
H1
(Enter “X” if value is negative)
H2 Trustees’ fee H2
<>_>>_>>_>>?
, , ,
H3 Managers’ fee H3
<>_>>_>>_>>?
, , ,
H4 Audit fee H4
<>_>>_>>_>>?
, , ,
H5 Maintenance of register of unitholders H5
<>_>>_>>_>>?
, , ,
H6 Share registration expenses H6
<>_>>_>>_>>?
, , ,
H7
Secretarial and accounting
fees H7
<>_>>_>>_>>?
, , ,
H8
Telephone charges, printing and
stationery costs and postage H8
<>_>>_>>_>>?
, , ,
H9 Other expenses H9
<>_>>_>>_>>?
, , ,
H10 TOTAL EXPENSE ( H2 to H9 )
<>_>>_>>_>>?
, , , H10
BALANCE SHEET
<>_>>_>>_>>?
, , , H12
FIXED ASSETS:
CURRENT ASSETS:
<>_>>_>>_>>?
, , , H23
7
Name Tax Reference No. <>>>>>>>>?
LIABILITIES AND FUNDS:
UNITHOLDERS’ FUNDS
J1 Dividends J1
<>_>>_>>_>>?
, , ,
J2 Interest J2
<>_>>_>>_>>?
, , ,
J3 Rents J3
<>_>>_>>_>>?
, , ,
J4
Other income
(including gains from realization of investments) J4
<>_>>_>>_>>?
, , ,
8
Name Tax Reference No. <>>>>>>>>?
DECLARATION
I
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>?
Identity Card No. / Passport No. /
Police No. / Army No. *
* Delete whichever is not relevant
hereby declare that this return form contains information that is true, correct and complete pertaining to the income tax of the above unit
trust / property trust for the Year of Assessment 2006 as required under the same Act.
Signature
Designation
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Date
<>>>>>>?
Day Month Year
State
<>>>>>>>>>>>>>>>>>>>>>>?
c Telephone No.
<>>>>>>>>>>>?
d Handphone No.
<>>>>>>>>>>>?
e e-mail
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
f Tax Agent’s Approval No.
<>>>>>>>>>>>?
Signature
Designation
<>>>>>>>>>>>>>>>>>>>>>>?
<>>>>>>>>>>>>>>>>>>>>>>?
Date
<>>>>>>?
Day Month Year
9
Name Tax Reference No. <>>>>>>>>?
Please read the following reminder before signing this return form
REMINDER
Please ensure that this return form is completed and in order. Carefully check all information given
before submitting it to Lembaga Hasil Dalam Negeri Malaysia.
√ Tax computation has been done on the appropriate working sheets (according to the
guidebook and explanatory notes) and the amounts accurately transferred to the Form TC.
√ All working sheets, records and documents are properly kept for reference by LHDNM.
√ Name and tax reference number of the trust body are clearly indicated on every page of this
return form and relevant working sheets.
√ If there is any balance of tax payable, payment must be made according to the following:
• Use the Remittance Slip (CP207) when making payment.
• Cheques, money orders and bank drafts must be crossed and made payable to the
Director General of Inland Revenue. Payment must be sent to Lembaga Hasil Dalam
Negeri Malaysia (LHDNM) or made at the LHDNM payment counters as follows:
Website: http://www.hasil.org.my
10
REMITTANCE SLIP CP207 [Pin. 1/2006]
To: DIRECTOR GENERAL OF INLAND REVENUE
Enclosed herewith is the cheque/money order/postal order/bank draft for payment of income tax.
086 99 2006
3. Payment can also be made at the counters of Bumiputra-Commerce Bank Berhad (BCB) and Public Bank Berhad (PBB) by using the payment
slip provided by the bank.
4. Write down the name, tax reference number, year of assessment, address, payment code and telephone number on the reverse side of the
financial instrument.
5. Check the receipts/bank payment slips before leaving the payment counter.