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CP 58

March 1, 2024

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什么是CP58

 

CP 58 表格不是报税表格。 是一份损益表,显示代理商、经销商、分销商的奖励、津贴、奖金等收入,类似于员工收到的EA表格。

根据 1967 年所得税法第 83A(1) 条,自 2012 年 1 月 1 日起,各公司必须在 2012 年 3 月 31 日之前准备并向其代理、经销商和分销商(以下简称代理)提供 CP 58 表格。 每年按照 LHDN 要求的格式。

 

谁需要提交 CP58 表格?

马来西亚内陆税收局(IRBM)规定,如果公司在历年内向代理人支付超过 RM5,000 的现金或非金钱奖励,他们必须为每个代理人准备 CP58 表格。 这些表格不必提交给税务局,但如果税务局要求提供有关已支付奖励的所有信息,公司必须提供所有奖励支付信息,包括价值低于 RM5,000 的奖励。

 

哪些奖励必须申报?

代理商为实现业绩而支付的报酬主要分为两类:现金奖励和非现金奖励。 现金奖励包括基本津贴、佣金或奖金。 如果公司向代理人提供现金奖励,则必须在 CP 58 表格中报告实际支付的金额。

物质性非现金奖励包括奖励、旅游套餐、门票住宿、汽车、房子等。 对于非现金奖励,公司必须根据实际成本准备 CP 58 表格。

 

哪些奖励不用申报?

  • 公司提供的贸易折扣和批量折扣
  • 代理合同中未列明的促销品或赠品
  • 给予公开邀请的奖励,以鼓励公众或客户介绍更多客户
  • 向独立代理人提供特别折扣率
  • 分包付款
  • 手续费
  • 信用返还
  • 不以表现为基础的免费物品,例如雨伞、钢笔和日历

 

提供 CP 58 表格的截止日期是什么时候?

CP 58 表格应在不迟于支付上述奖励的下一年的 3 月 31 日之前提供给代理商、经销商或分销商。

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