e-P 2018(s186) Version 1.0 01032019

e-P

TAHUN TAKSIRAN
YEAR OF ASSESSMENT
2018

BORANG NYATA PERKONGSIAN
PARTNERSHIP RETURN FORM

(PENGEMUKAAN SECARA ELEKTRONIK)
(ELECTRONIC SUBMISSION)

DI BAWAH SUBSEKSYEN 86(1) AKTA CUKAI PENDAPATAN 1967
UNDER SUBSECTION 86(1) INCOME TAX ACT 1967

Borang ini ditetapkan di bawah seksyen 152 Akta Cukai Pendapatan 1967
This form is prescribed under section 152 Income Tax Act 1967

Peringatan : Sila klik Teruskan setelah mengisi maklumat anda
Reminder : Please click Continue after filling your particulars

Sila gerakkan tetikus ke untuk menyemak maklumat kesilapan
Please move the mouse to to check details of error

Rekod dan dokumen yang digunakan dalam pengiraan cukai hendaklah disimpan selama 7 tahun untuk rujukan dan semakan LHDNM
Records and documents used in the tax computation must be retained for 7 years for reference and examination by LHDNM

Firma / Firm :
Pengguna / User :
Kumpulan / Group :

Nama Perkongsian (Name of Partnership) :

No. Cukai Pendapatan (Income Tax No.) : D

Maklumat Firma Ejen Cukai
Particulars of Tax Agent's Firm

Akuan & Tandatangan
Declaration & Signing

Nota Penerangan Borang P
Form P Explanatory Note

Keluar
Exit

MAKLUMAT KEWANGAN PERKONGSIAN
FINANCIAL PARTICULARS OF PARTNERSHIP

PENDAPATAN PERNIAGAAN
BUSINESS INCOME

Kod perniagaan Business code	*
Jenis aktiviti perniagaan Type of business activity
Jualan atau perolehan Sales or turnover		*
TOLAK: LESS
Stok awal Opening stock
Belian dan kos pengeluaran Purchases anda cost of production
Stok akhir Closing stock

Kos jualan
Cost of sales

UNTUNG / RUGI KASAR
GROSS PROFIT/ LOSS

PENDAPATAN LAIN
OTHER INCOME

Perniagaan lain Other businesses
Dividen Dividends
Faedah dan diskaun Interest and discounts
Sewa, royalti dan premium Rents, royalties and premiums
Pendapatan lain Other income

JUMLAH
TOTAL

PERBELANJAAN
EXPENSES

Faedah pinjaman Loan interest
Gaji dan upah Salaries and wages
Sewa/pajakan Rental/lease
Kontrak dan subkontrak Contract and subcontracts
Komisen Commissions
Hutang lapuk Bad debts
Perjalanan dan pengangkutan Travelling and transport
Pembaikan dan penyelenggaraan Repairs and maintenance
Promosi dan iklan Promotion and advertisement
Cukai input yang tidak boleh dituntut daripada Jabatan Kastam Diraja Malaysia Input tax not claimable from The Royal Malaysian Customs Department
Perbelanjaan lain Other expenditure

JUMLAH PERBELANJAAN
TOTAL EXPENDITURE

UNTUNG/RUGI BERSIH
NET PROFIT/LOSS

Perbelanjaan yang tidak dibenarkan
Non-allowable expenses

KUNCI KIRA-KIRA
BALANCE SHEET

ASET TETAP
FIXED ASSETS

Tanah dan bangunan Land and buildings
Loji dan jentera Plant and machinery
Kenderaan Motor vehicles
Aset tetap lain Other fixed assets

JUMLAH ASET TETAP
TOTAL FIXED ASSET

Pelaburan
Investments

ASET SEMASA
CURRENT ASSETS

Stok Stock
Penghutang dagangan Trade debtors
Penghutang lain Other debtors
Baki tunai Cash in hand
Baki dalam bank Cash at bank
Aset semasa lain Other current assets

JUMLAH ASET SEMASA
TOTAL CURRENT ASSET

JUMLAH ASET
TOTAL ASSET

LIABILITI
LIABILITIES

Pinjaman dan overdraf Loans and overdraft
Pemiutang dagangan Trade creditors
Pemiutang lain Other creditors

JUMLAH LIABILITI
TOTAL LIABILITIES

EKUITI PERKONGSIAN
PARTNERSHIP EQUITY

Akaun modal Capital account
Baki akaun semasa bawa hadapan Current account balance brought forward
Untung/rugi tahun semasa Current year profit / (loss)
Ambilan/pendahuluan (Bersih) Drawings / advance
Baki akaun semasa hantar hadapan Current account balance carried forward

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