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Tax refund What is tax refund? A tax refund is a reimbursement of excess monies paid to the Inland Revenue Board (LHDN) by a taxpayer (Eg: PCB, CP500 and CP38). What is the duration to get tax refund? Within 30 working days after e-Filing submission Within 90 working days after manual submission The procedure however is subject to information given in income tax form as well as the submission of supporting documents if required for review. Have not received your Tax Refund? In cases where refund has not been processed or credited after the above-mentioned period, kindly contact IRBM branch that handles your tax file. Do I need to submit a refund application If I have submitted the income tax return form before the deadline and eligible to claim a refund? No, as the refund will be processed within 30 working days after the submission via e-Filing or 90 working days if submission via manual or hand delivery.

什么是减税？ 税收减免是政府在帮助个人和企业减轻税收负担计划或政策 。   2. 雇员公积金（EPF）自愿付款的税收减免是什么 ？ 强制与不强制付款的会员将有资格获得高达RM4,000的税务减免 自愿缴款或自愿超额或两者兼有的公务员将可享有高达RM7,000的税务减免。 （从 2023 课税年开始生效）   3. 可以申请总所得税减免（适用于公务员，从 2023 课税年开始生效）: 对批准计划的强制性供款或对 EPF 的自愿性付款（不包括私人退休计划）或任何成文法下的供款   税务减免 – 高达 RM 4000   人寿保险费或回教保险供款或对 EPF 的任何额外自愿供款或两者兼而有之   税务减免 – 高达 RM 3000

What is tax relief? Tax relief refers to any government program or policy designed to help individuals and businesses reduce their tax burdens or resolve their tax-related debts.   What is tax relief on voluntarily contribution of Employee Provident Fund (EPF)? A member who contributes compulsorily and not compulsorily will be eligible for tax relief up to RM4,000 Civil servant who voluntary contributions or voluntary excess or both will be able to enjoy tax relief of up to RM7,000. (according to BUDGET 2023)   III. Total income tax relief can be claimed (applicable to civil servants under pension scheme and effective starting for YA 2023) Mandatory contribution to approved schemes or voluntary contribution to EPF (not including private retirement scheme) or contribution under any written law   TAX RELIEF – UP TO RM 4000   Life insurance premium or takaful contribution or any additional voluntary contribution to EPF or both   TAX RELIEF – UP TO RM 3000 

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。    

What is CP204 and CP204A? CP204 is a form for submission of estimated tax payable for next financial year. Company (Sdn Bhd) and Limited Liability Partners (LLP) are required to submit the CP204 form via e-Filing. The adjustment form for CP204 is called the CP204A This form is used to amend or revise the amount of the estimated tax payable declared in CP204.   When do we need to submit CP204 and CP204A? Submission of CP204 must be 30 days before the start financial year for the year of assessment. The company needs to submit Form CP204A for the amendment of the tax estimate amount. The period of tax estimate amendment is on the 6th or 9th month of the Financial year for a year of assessment. For example, Company’s financial year end is on Nov 2021, you should submit CP204A on May 2022 or August 2022.   What happens for Non-Submission CP204? Tax payer who fails to submit CP204 will be penalized with a fine of RM 200 – RM 2000 or face imprisonment for a term no longer than 6 months, or both.   What happens for Late Payment of CP204? Tax payers who are late in making the payment for CP204 will be penalized by having a 10% penalty imposed on their balance of unpaid tax.   What happens for Underestimated of CP204? If the tax payable exceeds the estimation by more than 30%, the difference is subjected to a 10% penalty.

什么是表格 E？ 表格E是每个雇主提交的申报报告，用于通知IRB每年不迟于3月31日的雇员人数和雇员收入明细清单。 表格 E 包含有关公司（雇主）和所有员工薪酬的信息，这些信息将包含在 CPP8D 中。 根据所得税法第 120(1) 条，未能提交表格 E 将被处以不少于 200 令吉且不超过 20,000 令吉的罚款，或不超过 6 个月的监禁，或两者并罚（b )。   签发 E 表格的截止日期是什么时候？ 电子填写的截止日期为每年的 4 月 30 日。   填写Form E需要什么资料？ 雇主（公司）的详细信息。 员工薪酬信息（即薪金、工资、津贴、奖励等）将包含在 CP8D 表格中。   什么是 EA 表格？ EA 表格是一份年度薪酬声明，每个雇主都应在每年 2 月底之前准备并分发给他们的雇员。 EA 表格可用于确定我们的薪酬等级是否高于我们需要报税的等级。 未能在 2 月的最后一天之前准备并向员工提交 EA 表格，罚款 RM 200 至 RM 20,000 或监禁不超过 6 个月或两者兼施。   发出 EA 表格的截止日期是什么时候？ 雇主必须在每年 2 月的最后一天之前准备和分发 EA 表格。   我们需要在 Form EA 中填写哪些信息？ 雇主支付给雇员的所有工资、福利、养老金和其他。 雇主在计算MTD（每月减税）时扣除的税收减免详情。 员工的EPF 和SOCSO 供款。 免税津贴或福利。