<\/p>\n\n\n\n
\ud83e\udd78What is CP204?<\/p>\n\n\n\n
\ud83d\ude01CP204\u662f\u6211\u4eec\u6240\u8c13\u7684\u9884\u4f30\u7a0e\u3002\u4e2a\u4eba\u7684\u9884\u4f30\u7a0e\u6211\u4eec\u79f0\u4e4b\u4e3aCP500\uff0c\u800c\u516c\u53f8\u7684\u9884\u4f30\u7a0e\u5c31\u662fCP204\u3002<\/p>\n\n\n\n
\ud83d\udc4d\u8ddfCP500\u4e0d\u4e00\u6837\u7684\u5730\u65b9\u662f,CP500\u662f\u6240\u5f97\u7a0e\u5c40\u51fa\u7ed9\u7eb3\u7a0e\u4eba\u7684\u9884\u4f30\u7a0e\u3002\u800cCP204\u662f\u4f60\u81ea\u5df1\u9700\u8981\u4e3a\u672a\u676512\u4e2a\u6708\u7684\u516c\u53f8\u6536\u76ca\u505a\u51fa\u9884\u4f30\u548c\u9884\u5148\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n
\ud83d\udcbb\u76ee\u524d\u7684\u6240\u5f97\u7a0e\u6cd5\u5f8b\u89c4\u5b9a\u6240\u4ee5\u6709\u9650\u516c\u53f8Sdn Bhd, Bhd \u6216\u6709\u9650\u5408\u4f19\u4f01\u4e1aLLP\u90fd\u5fc5\u987b\u5728\u4f60\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff08Basis period\/accounting period)\u5f00\u59cb\u524d\u768430\u5929\u5185\u63d0\u4ea4\u672a\u676512\u4e2a\u6708\u7684\u7a0e\u52a1\u9884\u4f30\u3002\u7136\u540e\u630912\u6708\u7684\u5206\u671f\u6765\u9884\u5148\u652f\u4ed8\u4f60\u516c\u53f8\u7684\u9884\u4f30\u7a0e\u3002<\/p>\n\n\n\n
\ud83c\udfed\u4e3e\u4f8bA\uff1a<\/p>\n\n\n\n
\u5982\u679c\u516c\u53f8\u7684\u662f\u6bcf\u5e7412\u6708\u5173\u8d26\u7684\u8bdd\uff0c\u4f60\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\u5982\u4e0b\uff1a<\/p>\n\n\n\n
Accounting period: 01.01.2023-31.12.2023 Year 2023<\/p>\n\n\n\n
Basis period: 01.01.2023 – 31.12.2023 YA2023<\/p>\n\n\n\n
\u90a3\u4f60\u5c31\u5fc5\u987b\u572830.11.2022 \u5f53\u5929\u6216\u4e4b\u524d\u63d0\u4ea4\u4f60YA2023\u5e74\u7684CP204\u7ed9\u6240\u5f97\u7a0e\u3002<\/p>\n\n\n\n
\ud83d\udcb5\u81f3\u4e8e12\u4e2a\u6708\u7684\u9884\u4ed8\u5206\u671f\u5c31\u5fc5\u987b\u5728\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7684\u7b2c2\u4e2a\u670815\u65e5\u4e4b\u524d\u5f00\u59cb\u7f34\u4ed8\u3002<\/p>\n\n\n\n
\u5047\u8bbe\u4f60\u516c\u53f8\u7684\u9884\u4f30\u4e3aRM12,000, \u5206\u671f12\u4e2a\u6708\u5373\u4f7fRM1,000\u4e00\u4e2a\u6708\u3002\u4ee5\u4e0a\u9762\u7684\u4e3e\u4f8bA\u4e3a\u6807\u51c6\u7684\u8bdd\uff0c\u4f60\u516c\u53f8\u5fc5\u987b\u57282023\u5e742\u670815\u65e5\u5f53\u65e5\/\u4e4b\u524d\u4ed8\u6e05 \u7b2c1\u671f\u7684\u9884\u4f30\u7a0e\u3002\u5982\u679c\u903e\u671f\u5c06\u4f1a\u9762\u4e3410% \u7684\u7f5a\u6b3e\uff0c\u5373RM100 (RM1,000 x 10%)\u3002\u7b2c2\u671f\u5fc5\u987b\u4e8e2023\u5e743\u670815\u65e5\u4e4b\u524d\u7f34\u4ed8\uff0c\u4ee5\u6b64\u7c7b\u63a8\u3002<\/p>\n\n\n\n
\ud83c\udfed\u81f3\u4e8e\u65b0\u6210\u7acb\u7684\u516c\u53f8\uff0c\u4f60\u5fc5\u987b\u5728\u516c\u53f8\u5f00\u59cb\u8425\u4e1a\u540e\u76843\u4e2a\u6708\u5185\u63d0\u4ea4\u4f60\u516c\u53f8\u7b2c1\u6b21\u7684CP204.<\/p>\n\n\n\n
\u4e3e\u4f8bB:<\/p>\n\n\n\n
\u5982\u679c\u516c\u53f8\u662f\u57282022\u5e746\u67081\u65e5\u5f00\u59cb\u8425\u4e1a\u7684\u8bdd\uff0c\u4f60\u516c\u53f8\u7684\u4f1a\u8ba1\u5173\u8d26\u5e74\u5ea6\u4e3a\u6bcf\u5e74\u76847\u670831\u65e5<\/p>\n\n\n\n
\u90a3\u4f60\u516c\u53f8\u7b2c1\u5e74\u7684\u4f1a\u8ba1\u5e74\u5ea6\u5c06\u5982\u4e0b\uff1a<\/p>\n\n\n\n
Accounting period: 01.06.2022 – 31.07.2023 Year 2023<\/p>\n\n\n\n
Basis period: 01.06.2022 – 31.07.2023 YA2023<\/p>\n\n\n\n
\u4f60\u516c\u53f8\u6700\u8fdf\u9700\u8981\u7f34\u4ea4CP204\u7684\u622a\u6b62\u65e5\u671f\u4e3a2022\u5e748\u670831\u65e5<\/p>\n\n\n\n
\ud83d\udd90FAQ for CP204<\/p>\n\n\n\n
1. \u4f1a\u8ba1\u5e74\u5ea6\u5f00\u59cb30\u5929\u524d\u5c31\u8981\u63d0\u4ea4CP204\uff0c\u6211\u54ea\u91cc\u77e5\u9053\u6211\u4eca\u5e74\u4f1a\u8d5a\u591a\u5c11\uff1f<\/p>\n\n\n\n
\ud83c\udfa4\u4e0d\u7528\u62c5\u5fc3\uff0c\u5982\u679c\u4f60\u4e4b\u524d\u9884\u4f30\u7684\u9884\u4f30\u7a0e\u548c\u4f60\u5b9e\u9645\u60c5\u51b5\u6709\u51fa\u5165\u7684\u8bdd\uff0c\u4f60\u53ef\u4ee5\u5728\u4f60\u4f1a\u8ba1\u5e74\u5ea6\u7684\u7b2c6\u548c\u7b2c9\u4e2a\u6708\u5185\u63d0\u4ea4\u8c03\u6574\u7684\u9884\u4f30\u7a0e(CP204A).\u4ee5\u4e3e\u4f8bA\u4e3a\u4f8b\uff0c\u516c\u53f8\u53ef\u4ee5\u57282023\u5e746\u670830\u65e5\u524d\u63d0\u4ea4CP204A \u62162023\u5e749\u670830\u65e5\u4e4b\u524d\u63d0\u4ea4CP204A<\/p>\n\n\n\n
2. \u6211\u53ef\u4ee5\u9884\u4f30\u5c11tax\u7ed9\u6240\u5f97\u7a0e\u5417\uff1f\u53cd\u6b63\u53ea\u662f\u9884\u4f30<\/p>\n\n\n\n
\ud83c\udfa4\u516c\u53f8\u63d0\u4ea4\u7684\u9884\u4f30\u7a0e\u4e0d\u80fd\u592a\u8fc7\u4f4e\u54e6\uff0c\u56e0\u4e3a\u5982\u679c\u5b9e\u9645\u5e94\u7f34\u7684\u7a0e\u52a1\u8ddf\u9884\u4f30\u7a0e\u7684\u5dee\u522b\u5927\u4e8e\u5b9e\u9645\u5e94\u7f34\u6240\u5f97\u7a0e\u768430%,\u4f60\u516c\u53f8\u5c06\u9762\u4e3410% \u7684\u7f5a\u6b3e\u3002\u7f5a\u6b3e\u8ba1\u7b97\u662f\u5c31\u662f\u8fd9\u4e24\u4e2a\u6570\u503c\u5dee\u6570\u768410%\u3002\u6b64\u7f5a\u6b3e\u79f0\u4e4b\u4e3aUnder-estimation penalty<\/p>\n\n\n\n
\u4e3e\u4f8bC:<\/p>\n\n\n\n
Actual Tax (AT):RM20,000<\/p>\n\n\n\n
CP204: RM12,000<\/p>\n\n\n\n
Difference btw AT vs CP204 : RM8,000<\/p>\n\n\n\n
30% of Actual tax: RM6,000<\/p>\n\n\n\n
Penalty: RM8,000-RM6,000 = RM2,000 x 10% =RM200<\/p>\n\n\n\n
3. \u8fd8\u6709\u5176\u4ed6\u6ce8\u610f\u4e8b\u9879\uff1f<\/p>\n\n\n\n
\ud83c\udfa4\u6709\u7684\uff0c\u516c\u53f8\u6bcf\u5e74\u7684\u9884\u4f30\u7a0e\u4e0d\u80fd\u4f4e\u4e8e\u524d\u4e00\u5e74\u7684\u9884\u4f30\u7a0e(CP204\/CP204A)\u768485%\u3002\u6bd4\u65b9\u8bf4\u4f60YA2022\u7684CP204 RM12,000, YA2023\u5e74\u60f3\u8c03\u6574\u7684\u8bdd\u4f60\u6700\u4f4e\u9700\u9884\u4f30\u7684\u662fRM10,200 (RM12,000 x 85%)\u3002 \u7279\u6b8a\u60c5\u51b5\u9664\u5916\uff0c\u53ef\u4ee5\u54a8\u8be2\u6211\u4eec #\u7a0e\u52a1\u4ee3\u7406\u4e3a\u4f60\u4e0a\u8bc9<\/p>\n\n\n\n
4. \u600e\u6837\u63d0\u4ea4\uff1f<\/p>\n\n\n\n
\ud83c\udfa4\u53ef\u4ee5\u901a\u8fc7\u6240\u5f97\u7a0e\u7684e-filing system\u63d0\u4ea4\uff0c\u5982\u679c\u4ee5\u4e2a\u4eba\u540d\u4e49\u63d0\u4ea4\u5148\u786e\u4fdd\u4f60\u6709\u7533\u8bf7Organisation e-filing account\u3002\u6216\u53ef\u4ee5\u901a\u8fc7\u7a0e\u52a1\u4ee3\u7406(tax agent)\u63d0\u4ea4\u3002<\/p>\n\n\n\n
5. \u5982\u679c\u5fd8\u4e86\u4ea4\/\u6ca1\u4ea4CP204\u4f1a\u6709\u4ec0\u4e48\u540e\u679c\uff1f<\/p>\n\n\n\n
\ud83c\udfa4\u5fd8\u4e86\u63d0\u4ea4\u7684\u8bdd\uff0c\u5efa\u8bae\u8865\u4ea4\u3002\u8865\u4ea4\u540e\u6240\u5f97\u7a0e\u5c06\u53d1\u51fa\u4e00\u4efdCP205\u7ed9\u8d35\u516c\u53f8\uff0c\u4f60\u53ea\u9700\u6309\u7167CP205\u8868\u4e0a\u7684\u9884\u4f30\u7a0e\u8fdb\u884c\u9884\u4ed8\u5373\u53ef\u3002\u901a\u5e38CP205\u7684\u9884\u4f30amount\u4f1a\u6839\u636e\u4f60\u8865\u4ea4\u7684CP204\u6765\u51b3\u5b9a\u7684\u3002<\/p>\n\n\n\n
\u7f5a\u6b3e1\uff1a\u5982\u679c\u4f60\u5b8c\u5168\u6ca1\u63d0\u4ea4CP204\u7684\u8bdd\uff0c\u516c\u53f8\u5c06\u4f1a\u9762\u4e34RM200-RM20,000\u7684\u7f5a\u6b3e\u6216\u88ab\u76d1\u7981\u4e0d\u8d85\u8fc76\u4e2a\u6708\uff0c\u540c\u65f6\u4e5f\u53ef\u80fd\u4e24\u8005\u517c\u65bd\u3002<\/p>\n\n\n\n
\u7f5a\u6b3e2\uff1a\u5982\u679c\u4f60\u672a\u63d0\u4ea4CP204\u90a3\u5e74\u51fa\u73b0\u5e94\u7eb3\u7a0e(Tax payable),\u4f60\u516c\u53f8\u5c06\u9700\u591a\u4ed810%\u7684\u7f5a\u6b3e(10% on tax payable)<\/p>\n\n\n\n
\u7f5a\u6b3e3\uff1aUnder-estimation penalty (\u770bFAQ 2\uff09<\/p>\n\n\n\n
#\u5f97\u4e0d\u8cde\u5931<\/p>\n\n\n\n
\u5f69\u86cb\ud83c\udf89\u4e2d\u5c0f\u578b\u4f01\u4e1a(SME)\u53ef\u4eab\u67092\u5e74\u5ea6\u7684\u8c41\u514d\u63d0\u4ea4CP204<\/p>\n\n\n\n
\u6240\u8c13\u7684SME\u5c31\u662f\u6307\uff1a<\/p>\n\n\n\n
1. Paid up share capital \/ contribution capital less than RM2.5 million at the beginning of basis period<\/p>\n\n\n\n
2. Entity (Sdn Bhd \/ LLP) not controlled by or control any entity with paid up share capital \/ contribution capital more than RM2.5 million<\/p>\n\n\n\n
3. Gross business income <RM50 million<\/p>\n\n\n\n
\u5982\u679c\u8d35\u516c\u53f8\u7b26\u5408\u4e0a\u9762\u7684\u6761\u4ef6\u5c31\u53ef\u4ee5\u4eab\u67092\u5e74\u7684\u8c41\u514d\u54e6\u3002\u8fd9\u8fb9\u76842\u5e74\u662f\u6307\u516c\u53f8\u5f00\u59cb\u8425\u4e1a\u65f6\u7684\u524d2\u5e74\uff09<\/p>\n\n\n\n
\u8fd9\u6b21\u7684\u5206\u4eab\u5c31\u5230\u8fd9\u8fb9\uff0c\u4efb\u4f55\u7591\u95ee\u53ef\u4ee5\u7559\u8a00\u3002<\/p>\n\n\n\n
#CP204 #taxestimation #\u9884\u4f30\u7a0e #\u6709\u9650\u516c\u53f8 #\u7a0e\u52a1\u987b\u77e5 #\u7a0e\u52a1\u7591\u95ee #llp #limitedliabilitypartnership #\u516c\u53f8\u7a0e\u52a1<\/p>","protected":false},"excerpt":{"rendered":"
\ud83e\udd78What is CP204? \ud83d\ude01CP204\u662f\u6211\u4eec\u6240\u8c13\u7684\u9884\u4f30\u7a0e\u3002\u4e2a\u4eba\u7684\u9884\u4f30\u7a0e\u6211\u4eec\u79f0\u4e4b\u4e3aCP500\uff0c\u800c\u516c\u53f8\u7684\u9884\u4f30\u7a0e\u5c31\u662fCP204\u3002 \ud83d\udc4d\u8ddfCP500\u4e0d\u4e00\u6837\u7684\u5730\u65b9\u662f,CP500\u662f\u6240\u5f97\u7a0e\u5c40\u51fa\u7ed9\u7eb3\u7a0e\u4eba\u7684\u9884\u4f30\u7a0e\u3002\u800cCP204\u662f\u4f60\u81ea\u5df1\u9700\u8981\u4e3a\u672a\u676512\u4e2a\u6708\u7684\u516c\u53f8\u6536\u76ca\u505a\u51fa\u9884\u4f30\u548c\u9884\u5148\u7f34\u7eb3\u7684\u6240\u5f97\u7a0e\u3002 \ud83d\udcbb\u76ee\u524d\u7684\u6240\u5f97\u7a0e\u6cd5\u5f8b\u89c4\u5b9a\u6240\u4ee5\u6709\u9650\u516c\u53f8Sdn Bhd, Bhd \u6216\u6709\u9650\u5408\u4f19\u4f01\u4e1aLLP\u90fd\u5fc5\u987b\u5728\u4f60\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\uff08Basis period\/accounting period)\u5f00\u59cb\u524d\u768430\u5929\u5185\u63d0\u4ea4\u672a\u676512\u4e2a\u6708\u7684\u7a0e\u52a1\u9884\u4f30\u3002\u7136\u540e\u630912\u6708\u7684\u5206\u671f\u6765\u9884\u5148\u652f\u4ed8\u4f60\u516c\u53f8\u7684\u9884\u4f30\u7a0e\u3002 \ud83c\udfed\u4e3e\u4f8bA\uff1a \u5982\u679c\u516c\u53f8\u7684\u662f\u6bcf\u5e7412\u6708\u5173\u8d26\u7684\u8bdd\uff0c\u4f60\u516c\u53f8\u7684\u4f1a\u8ba1\u5e74\u5ea6\u5982\u4e0b\uff1a Accounting period: 01.01.2023-31.12.2023 Year 2023 Basis period: 01.01.2023 – 31.12.2023 YA2023 \u90a3\u4f60\u5c31\u5fc5\u987b\u572830.11.2022 \u5f53\u5929\u6216\u4e4b\u524d\u63d0\u4ea4\u4f60YA2023\u5e74\u7684CP204\u7ed9\u6240\u5f97\u7a0e\u3002 \ud83d\udcb5\u81f3\u4e8e12\u4e2a\u6708\u7684\u9884\u4ed8\u5206\u671f\u5c31\u5fc5\u987b\u5728\u516c\u53f8\u4f1a\u8ba1\u5e74\u5ea6\u7684\u7b2c2\u4e2a\u670815\u65e5\u4e4b\u524d\u5f00\u59cb\u7f34\u4ed8\u3002 \u5047\u8bbe\u4f60\u516c\u53f8\u7684\u9884\u4f30\u4e3aRM12,000, \u5206\u671f12\u4e2a\u6708\u5373\u4f7fRM1,000\u4e00\u4e2a\u6708\u3002\u4ee5\u4e0a\u9762\u7684\u4e3e\u4f8bA\u4e3a\u6807\u51c6\u7684\u8bdd\uff0c\u4f60\u516c\u53f8\u5fc5\u987b\u57282023\u5e742\u670815\u65e5\u5f53\u65e5\/\u4e4b\u524d\u4ed8\u6e05 \u7b2c1\u671f\u7684\u9884\u4f30\u7a0e\u3002\u5982\u679c\u903e\u671f\u5c06\u4f1a\u9762\u4e3410% […]<\/p>","protected":false},"author":1,"featured_media":116,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","jetpack_publicize_message":"","jetpack_is_tweetstorm":false,"jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false}}},"categories":[1],"tags":[23,24],"class_list":["post-115","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-cp204","tag-tax-estimation"],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/atsymgmt.com\/wp-content\/uploads\/2022\/11\/Beige-Modern-Aesthetic-Hello-Spring-Instagram-Post-1.png","_links":{"self":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/115","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/comments?post=115"}],"version-history":[{"count":1,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/115\/revisions"}],"predecessor-version":[{"id":117,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/posts\/115\/revisions\/117"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media\/116"}],"wp:attachment":[{"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/media?parent=115"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/categories?post=115"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/atsymgmt.com\/zh\/wp-json\/wp\/v2\/tags?post=115"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}