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什么是CP204 和CP204A?

February 24, 2023

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什么是CP204 和CP204A?

  • CP204 是用于提交下一个财政年度的估计应纳税额的表格。公司 (Sdn Bhd) 和有限责任合伙人 (LLP) 必须通过电子归档提交 CP204 表格。
  • CP204 的调整表格称为 CP204A 表格。本表用于修改或修改CP204申报的预计应纳税额。

什麽时候需要提交 CP204 和CP204A?

  • CP204 必须在财政年开始前 30 天提交。
  • 公司需要提交CP204A表格以修改税收估算金额。税务估计修正期为财政年的第 6 个月和第 9 个月。例如:公司财政年度结束于2021年11月,您应在2022年5月或2022年8月提交CP204A。

不提交CP204 會發生什麼?

  • 未能提交 CP204 的纳税人将被罚款 RM 200 – RM 2000 或面临不超过 6 个月的监禁,或两者兼施。

延遲支付CP204 會發生什麼?

  • 迟交 CP204 的纳税人将对其未缴税款余额处以 10% 的罚款。

低估CP204會發生什麼?

  • 纳税额超出预估30%以上的,按差额加收10%的罚款。

 

 

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