BAYARAN POS JELAS POSTAGE PAID

PUSAT MEL NASIONAL SHAH ALAM MALAYSIA NO. WP0218

URUSAN SERI PADUKA BAGINDA

If undelivered, return to:

PUSAT PEMPROSESAN MAKLUMAT LEMBAGA HASIL DALAM NEGERI MALAYSIA MENARA HASIL NO. 3, JALAN 9/10, SEKSYEN 9 KARUNG BERKUNCI 221 43659 BANDAR BARU BANGI SELANGOR

FFOORRMM TTRR 22001155 IMPORTANT REMINDER

1) Due date to furnish this form and pay the balance of tax payable: Within 7 months from the date following the close of accounting period. a) Penalty under subsection 112(3) of the Income Tax Act 1967 (ITA 1967) shall be imposed for failure to furnish this return

form before or on the due date for submission.

b) An increase in tax of 10% under subsection 103(3) of ITA 1967 shall be imposed for failure to pay the balance of tax payable before or on the due date for submission. Any balance remaining unpaid upon the expiration of 60 days from the date of such increase, shall be further increased by 5% of the balance unpaid under subsection 103(4) of ITA 1967.

2) Before filling up this form, please refer to the Guide Book which is available at the LHDNM Official Portal, http://www.hasil.gov.my.

3) All relevant items have to be completed in BLOCK LETTERS and use black ink pen.

4) METHOD OF PAYMENT a) Payment can be made at:

i) Bank - Information regarding payment via bank is available at the LHDNM Official Portal, http://www.hasil.gov.my ii) LHDNM - ByrHASiL via FPX (Financial Process Exchange) at the LHDNM Official Portal, http://www.hasil.gov.my

- LHDNM payment counters in Peninsular Malaysia (Kuala Lumpur Payment Centre), Sabah and FT Labuan (LHDNM Kota Kinabalu Branch) dan Sarawak (LHDNM Kuching Branch) or by mail. Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. When making payment, use the Remittance Slip (CP207) which is available at the LHDNM Official Portal, http://www.hasil.gov.my.

If sent by post, payment must be sent separately from the form. Payment by CASH must not be sent by post.

iii) Pos Malaysia Berhad - Counter and Pos Online

b) Write down the name, address, telephone number, income tax number, year of assessment, payment code ‘086’ and instalment no. ‘99’ on the reverse side of the financial instrument.

5) Pursuant to section 89 of ITA 1967, a change of address must be furnished to LHDNM within 3 months of the change. Notification can be made via e-Kemaskini or by using Form CP600B (Change of Address Notification Form) which can be obtained at the LHDNM Official Portal, http://www.hasil.gov.my.

6) For further information, please contact:-

Tol Free Line: 1-800-88-5436 (LHDN) Calls From Overseas: 603-77136666

To

:

GUIDE NOTES ON FORM TR FOR YEAR OF ASSESSMENT 2015

Director General of Inland Revenue Lembaga Hasil Dalam Negeri Malaysia

Reference No. (Registration No.)

Date

:

:

Income Tax No.

:

PUSAT PEMPROSESAN MAKLUMAT LEMBAGA HASIL DALAM NEGERI MALAYSIA MENARA HASIL NO.3, JALAN 9/10, SEKSYEN 9 KARUNG BERKUNCI 221 43659 BANDAR BARU BANGI SELANGOR

CP5N

Toll Free Line

Fax

Official Portal

:

: : http://www.hasil.gov.my

1-800-88-5436 (LHDN)

03-89221801

1. Form TR is:

(a) a statement under section 77A Income Tax Act 1967 (ITA 1967);

(b) an income tax computation pursuant to subsection 77A(3) of ITA 1967; and

(c) a deemed notice of assessment under subsection 90(2) of the same Act.

2. Therefore, you are required to:

(a) complete this return form with care, correctly and clearly. Please refer to the “Criteria On Incomplete Income Tax Return Form (ITRF)” at the Official Portal of Lembaga Hasil Dalam Negeri Malaysia (LHDNM).

(b) compute your tax based on audited accounts and refer to the enclosed explanatory notes or guidebook which can be printed from the Official Portal of LHDNM. However, working sheets used for computation need not be furnished with this return form but must be kept for the purpose of examination by LHDNM for a period of seven (7) years after the end of the year in which the return form is furnished.

(c) furnish the following working sheets which can be printed from the Official Portal if entitled to a tax refund as per item C7 of this return form:-

(i) Working Sheet HK-6 pertaining to the claim for section 110 tax deduction (others); and

(ii) Working Sheet HK-8 / HK-9, if applicable, relating to the foreign tax deducted in the country of origin.

(d) use the enclosed Remittance Slip (CP207) when paying the balance of tax payable (if any) as per item D3 of this return form.

3. Detach the Remittance Slip (CP207) before you furnish the Form TR. The Form TR must be completed and

furnished to LHDNM at the above address within the stipulated period. 4. Return forms submitted via fax are not considered as furnished in accordance with ITA 1967.

Thank you.

“BERKHIDMAT UNTUK NEGARA” “BERSAMA MEMBANGUN NEGARA”

1

Date received 1 Date received 2 Date received 3

FOR OFFICE USE

CP2F [Pin. 2015] TR LEMBAGA HASIL DALAM NEGERI MALAYSIA

UNDER SECTION 77A OF THE INCOME TAX ACT 1967

RETURN FORM OF A REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND

This form is prescribed under section 152 of the Income Tax Act 1967

Form

2015 YEAR OF ASSESSMENT

<>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>>?

1 Name of Real Estate Investment Trust / Property Trust Fund

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Type of Trust

Accounting period

A1

A3

A4

A5

A8

To

Employer’s No. E <>>>>>>>>?

Basis period

Tax Exemption

Approval No. (if any)

A6 Record-keeping

PART A: PARTICULARS OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND [Declare in Ringgit Malaysia currency (RM)]

Tax Repayable (item C7)

Tax paid in excess (item D4)

There is balance of tax payable (item C6 / D3 whichever is relevant)

Not taxable / Nil balance (if C6 / C7/ D3 / D4 = ‘0’)

Status of Tax (from page 5) (Enter ‘X’ in the relevant box)

<>>>>>>>>>>>>>>>>>>>>>>?

Reference No. (Registration No.) 2

<>>>>>>>>?

Income Tax No. TR 3

A7 Tax Exemption Approval

To

From

From

!

1 = Real Estate Investment Trust

2 = Property Trust Fund

3 = Others

Date of Commencement of Operations

!

1 = Yes

2 = No

A2

!

1 = Yes

2 = No

<>>>>>>?

Day Month Year

- -

<>>>>>>?

Day Month Year

- - <>>>>>>?

Day Month Year

- -

<>>>>>>?

Day Month Year

- - <>>>>>>?

Day Month Year

- -

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

A10 Correspondence Address of Real Estate Investment Trust / Property Trust Fund

2

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>?

<>>>?

Town Postcode

State

<>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Address where Records of Real Estate Investment Trust / Property Trust Fund are Maintained

Other Address (if A11 = 3)

A12

A11 !

<>>>?

Postcode <>>>>>>>>>>>>>?

Town

1 = Address as per A9

2 = Address as per A10

3 = Address other than A9 and A10

State

<>>>>>>>>?

Name Income Tax No.

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

Town Postcode

State

Registered Address of Real Estate Investment Trust / Property Trust Fund

A9

<>>>>>>>>>>>>>>>>>>>>>>? <>>>?

<>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

Name of Bank

A15

A14

Bank Account No.

3

<>>>>>>>>?

Name Income Tax No.

Income Tax No. A13c

<>>>>>>>>?

Trustee

Fund Manager <>>>>>>>>?

Company Registration No.

tidak berkenaan

Telephone No. A13d

A13b

<>>>>>>>>>>? <>>>>>>>>>>?

<>>>>>>>>>>>?

-

<>>>>>>>>>>>?

-

Trustee

Fund Manager

Trustee

Fund Manager

C

C

A13 Particulars of Trustee / Fund Manager

Trustee

Name

<>>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>>>?

A13a

Fund Manager <>>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>>>?

Note: Enter the name of the bank and bank account no. for the purpose of electronic income tax refund

<>_>>_>>_>>? <>_>>_>>_>>?

B3

B4

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

STATUTORY INCOME

Interest and discounts

Royalties and premiums

B5

B6

PART B: STATUTORY INCOME AND TOTAL INCOME

B10 B10

<>_>>_>>_>>?

B12

B13

B16 CHARGEABLE INCOME ( B14 – B15 )

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

Annuities and other periodical payments

Other gains or profits

LESS: Donations / Gifts / Contributions / Zakat

B8 <>_>>_>>_>>?

, , ,

Gift of artefacts, manuscripts or paintings

Gift of money for the provision of library facilities or to libraries

Gift of paintings to the National Art Gallery or any state art gallery

Zakat perniagaan (restricted to 2.5% of aggregate income in B7)

B11

<>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

<>_>>_>>_>>?

, , ,

<>_>>_>>_>>?

B2 Dividends B2

B3

B4

B5

B6

AGGREGATE INCOME ( B1 to B6 ) B7 <>_>>_>>_>>?

, , , B7

B11

B12

B13

B16

4

<>>>>>>>>?

Name Income Tax No.

Rental business B1 <>_>>_>>_>>?

, , , B1

LESS:

B15 Current year’s income exempted from tax [Amount B14 is fully exempted if 90% or more of it, is distributed to unitholders - subsection 61A(1)]

<>_>>_>>_>>?

, , , B15

TOTAL INCOME [ B7 – ( B8 to B13 ) ] (Enter ‘0’ if value is negative) B14 <>_>>_>>_>>?

, , , B14

Gift of money to the Government / local authority B8

Amount

Gift of money to approved institutions or organizations

Gift of money or cost of contribution in kind to approved

sports activity or sports body Restricted

to 7% of B7 <>_>>_>>_>>?

, , ,

B9A

Gift of money or cost of contribution in kind for any

project of national interest approved by the Minister

of Finance

<>_>>_>>_>>?

, , ,

B9B

B9C

B9

<>_>>_>>_>>?

, , ,

<>_>>_>>_>>?

, , ,

C1

C2

C3

C4

C5

C6

C1

C2

C3

C4

TAX AT RATE OF 25% ( B16 x 25% ) ->>_>>_>>_>?

, , ,

PART C: TAX PAYABLE / REPAYABLE

LESS:

Section 110 tax deduction (others)

Section 132 tax relief

Section 133 tax relief

Total deduction and relief ( C2 to C4 )

TAX PAYABLE * ( C1 – C5 )

TAX REPAYABLE * ( C5 – C1 ) [For a ‘Tax Repayable’ case, fill in items A14 and A15 on page 3]

OR

C5

C6

C7

.

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , . C7

5

<>>>>>>>>?

Name Income Tax No.

PART E: INCOME OF PRECEDING YEARS NOT DECLARED

D4

D3

E3

E2

E1

PART D: STATUS OF TAX FOR YEAR OF ASSESSMENT 2015

D1

Tax paid in excess * ( D2 – D1 )

D2

D3

->>_>>_>>_>?

->>_>>_>>_>?

, , ,

, , ,

.

.

OR

LESS : Instalments paid

Balance of tax payable * ( D1 – D2 )

Tax payable ( from C6 )

D2

D1

->>_>>_>>_>?

, , , .

->>_>>_>>_>?

, , , .

D4

Please enter the tax position ( C6 / C7 / D3 / D4 whichever is applicable ) under the item ‘Status of Tax’ on page 1. *

Restricted to C1

PART F: DISPOSAL OF ASSET UNDER THE REAL PROPERTY GAINS TAX ACT 1976

F1 Any disposal of asset?

F2 Has the disposal been declared to LHDNM? (If F1 = 1)

, ,

!

1 = Yes

2 = No

!

1 = Yes

2 = No

<>_>>_>>_>>? <>_>>_>>_>>?

, , ,

,

<>_>>_>>_>>?

, , ,

Year of Assesment

<>>? <>>? <>>?

Amount Type of Income

Gross payments to non-residents in the basis period subject to withholding tax under sections 107A, 109, 109A, 109B,

109D and 109F.

PART G: PARTICULARS OF INCOME OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND

G1

G1b

G1c

PARTICULARS OF WITHHOLDING TAX

G1a

<>_>>_>>_>>?

<>_>>_>>_>>?

G2

G2a

Section

107A

109

109A

109B

Total tax withheld and remitted to LHDNM

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>?

, , , , , ,

, , , , , ,

<>_>>_>>_>>?

, , , <>_>>_>>_>>?

, , ,

, , , , , ,

Total expenditure and capital

allowance deducted in the current year

SPECIAL TREATMENT ON RENT FROM THE LETTING OF REAL PROPERTY BY A REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND UNDER SECTION 63c

Section

63C

Deduction Claimed

<>_>>_>>_>>?

, , ,

G1d

6

<>>>>>>>>?

Name Income Tax No.

109D <>_>>_>>_>>?

<>_>>_>>_>>?

, , , , , , G1e

109F <>_>>_>>_>>?

<>_>>_>>_>>?

, , , , , , G1f

PART H: FINANCIAL PARTICULARS OF REAL ESTATE INVESTMENT TRUST / PROPERTY TRUST FUND

STATEMENT OF INCOME AND EXPENDITURE

<>_>>_>>_>>? H2

H3

H4

H1

H2

H3

H4 Dividends

Direct expenses

Gross income from rental business

NET INCOME

<>_>>_>>_>>? <>_>>_>>_>>?

<>_>>_>>_>>?

, , ,

, , ,

, , ,

, , ,

!

H6

(Enter ‘X’ if value is negative)

H5

H7

H5

H6

H7 TOTAL ( H3 to H6 )

Interest

Profit / Loss on disposal of investments

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

, , ,

LESS:

H1

Total gross amount paid

H8

H9

H10

Management fee

Maintenance of register of unitholders

EXPENSES:

Trustees’ fee

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

, , ,

H8

H9

H10

7

<>>>>>>>>?

Name Income Tax No.

H11 Share registration

<>_>>_>>_>>?

, , , H11

H13

H12

H13

Other expenses

TOTAL EXPENDITURE ( H8 to H12 ) <>_>>_>>_>>?

, , ,

<>_>>_>>_>>?

, , , H12

!

H14

H15

H16

H14

H15

H16

FIXED ASSETS:

Land and buildings

Plant and machinery

NET PROFIT / LOSS

(Enter ‘X’ if value is negative) <>_>>_>>_>>?

<>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

, , ,

BALANCE SHEET

H17

H18

H19

H17

H18

H19 Quoted equity securities / foreign equity securities

INVESTMENTS:

TOTAL FIXED ASSETS ( H15 to H17 )

Other fixed assets

<>_>>_>>_>>?

<>_>>_>>_>>?

, , ,

, , ,

<>_>>_>>_>>?

, , ,

H20 Quoted derivatives

<>_>>_>>_>>?

, , , H20

H23

H21

H22

H23 TOTAL INVESTMENT ( H19 to H22 )

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

, , ,

H21

H22 Deposits with financial institutions

H24

H25

H24

H25

H26

H27

CURRENT ASSETS:

Cash in hand and at bank

Other current assets

Sundry debtors

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

, , ,

, , ,

, , ,

, , , H27

Trade debtors

!

H26

(Enter ‘X’ if value is negative)

Quoted / Unquoted fixed income securities

LIABILITIES:

H29 H29

H30

H31

H32

H33

H34

H35

H36

H40

H41

H42

J1

J2

J3

J4

<>_>>_>>_>>?

!

H30

H31

H32

H33

H34

H36

H40

H42

H41

H35

J1

J2

J3

UNDISTRIBUTABLE INCOME:

Unitholders’ capital

Balance brought forward

RESERVE ACCOUNT

BALANCE CARRIED FORWARD ( H37 – H38 – H39 )

Trade creditors

Sundry creditors

Long term liabilities

Other current liabilities

TOTAL LIABILITIES ( H29 to H32 )

UNITHOLDERS’ FUNDS

Current year income

TOTAL UNITHOLDERS’ FUNDS ( H34 + H40 + H41 )

Interest

Dividends

Other income (including gains arising from realization of investments)

Rental income

(Enter ‘X’ if value is negative)

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

<>_>>_>>_>>? <>_>>_>>_>>?

<>_>>_>>_>>?

<>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>? <>_>>_>>_>>?

, ,

, ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

, , ,

H37 H37 TOTAL ( H35 + H36 ) <>_>>_>>_>>?

, , ,

, , ,

, , , J4

PART J: PARTICULARS OF EXEMPT INCOME

8

<>>>>>>>>?

Name Income Tax No.

H38 H38 Current year distribution

of previous years’ income <>_>>_>>_>>?

, , ,

H39 H39 Distribution of current year income <>_>>_>>_>>?

, , ,

LESS:

H28 H28 TOTAL CURRENT ASSETS ( H24 to H27 ) <>_>>_>>_>>?

, , ,

a

Negeri

Alamat Firma

Nama Firma

c

e

No. Telefon

e-Mel

d

No. Kelulusan Ejen Cukai

b

MAKLUMAT FIRMA DAN TANDATANGAN ORANG YANG MENYEDIAKAN BORANG NYATA INI

Poskod Bandar

No. Pengenalan / Pasport * ( * Potong yang tidak berkenaan )

Saya

AKUAN

<>>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

<>>>?

<>>>>>>>>>>>>>?

<>>>>>>>>>>>>>?

9

dengan ini mengakui bahawa borang nyata ini mengandungi maklumat yang benar, lengkap dan betul mengenai cukai pendapatan amanah pelaburan harta tanah / tabung amanah harta ini seperti mana yang dikehendaki di bawah Akta Cukai Pendapatan 1967.

Tandatangan

Jawatan <>>>>>>>>>>>>>>>>>>>>>>? <>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>>>>>>>>>>>>>>>?

<>>>>>>>>?

Nama No. Cukai Pendapatan

<>>>>>>>>>>>?

Hari Bulan Tahun

Tarikh <>>>>>>?

Tandatangan

Hari Bulan Tahun

Tarikh <>>>>>>?

RM

REMITTANCE SLIP DIRECTOR GENERAL OF INLAND REVENUE To:

Enclosed herewith is the cheque/money order/postal order/bank draft for payment of income tax.

INCOME TAX NO. INSTALMENT NO. YEAR OF ASSESSMENT

Amount of Payment

Reference No. (Registration No.) Cheque No. and Others

Telephone No.

Date :

CP207 [Pin. 1/2015]

Name and Postal Address

!!!!!!!!!!!!

, , , .

PAYMENT CODE

Name of Bank

086

99

2015

MALAYSIAN INCOME TAX Remittance Slip

2. Write down the name, address, telephone number, income tax number, year of assessment and payment code on the reverse side of the financial instrument. 3. Check the receipts/bank payment slips before leaving the payment counter.

1. Payment can be made as follows: 1.1 Bank - Counters of CIMB Bank Berhad (CIMB), Public Bank Berhad (PBB), Malayan Banking Berhad (Maybank), Affin Bank Berhad

(ABB), RHB Bank Berhad (RHB), Bank Simpanan Nasional (BSN) and Bank Rakyat by using the bank payment slip. - PBB, Maybank, Hong Leong Bank, Citibank, RHB & Alliance Bank Malaysia Berhad internet banking and Maybank phone

banking. - Auto Teller Machine (ATM) of PBB and Maybank.

1.2 LHDNM - ByrHASiL through FPX (Financial Process Exchange) at the LHDNM Official Portal, http://www.hasil.gov.my - Payment counters of LHDNM or by mail:

Cheques, money orders and bank drafts must be crossed and made payable to the Director General of Inland Revenue. Use the Remittance Slip (CP501) when making payment.

1.3 Pos Malaysia Berhad - Counter and Pos Online

Lembaga Hasil Dalam Negeri Malaysia Pusat Bayaran, Tingkat 15, Blok 8A Kompleks Bangunan Kerajaan, Jalan Tuanku Abdul Halim Karung Berkunci 11061 50990 Kuala Lumpur

Postal Address Payment Counter PENINSULAR MALAYSIA

SABAH & FT LABUAN

SARAWAK

Lembaga Hasil Dalam Negeri Malaysia Cawangan Kota Kinabalu Wisma Hasil Jalan Tunku Abdul Rahman 88600 Kota Kinabalu Lembaga Hasil Dalam Negeri Malaysia Cawangan Kuching Aras 17, Wisma Hasil No. 1, Jalan Padungan

93100 Kuching

Tingkat Bawah, Blok 8A Kompleks Bangunan Kerajaan Jalan Tuanku Abdul Halim Kuala Lumpur

Tingkat Bawah Wisma Hasil Jalan Tunku Abdul Rahman Kota Kinabalu

Aras 1, Wisma Hasil No. 1, Jalan Padungan Kuching