PENGHAPUSAN KENAIKAN CUKAI - Chartered Tax Institute of ...

GPHDN 2/2009LHDNM GUIDELINESTAX CLEARANCE LETTER (SPC) APPLICATION PROCEDURE FOR COMPANIES1. Place For Submitting ApplicationA company applying for a tax clearance letter (SPC) must submit theapplication to Lembaga Hasil Dalam Negeri Malaysia (LHDNM), JabatanCukai Korporat, Kompleks Bangunan Kerajaan, Jalan Duta, Kuala Lumpur orUnit Syarikat of the LHDNM branch handling the relevant file.2. Prerequisite For Application2.1 Submission Of Income Tax Return Form (BNCP)2.1.1 The applicant company must have already submitted Form Cand Form R (including Form R31, if applicable) up to the currentyear of assessment.2.1.2 Where Form C and Form R for the current year of assessmenthas not yet been made available by LHDNM, the BNCP for theimmediately preceding year of assessment may be used withsome modifications.Example:i. If the BNCP for Year of Assessment 2010 is still notavailable, the company is required to use the BNCP for Yearof Assessment 2009.ii.If the BNCP for Year Assessment 2009 is used, cancel“2009” and replace it with “2010”; andiii. Write the word “SPC” above the word “Tahun Taksiran” onthe first page of the BNCP.2.2 Submission of Related DocumentsOther than Form C and Form R, a complete application for SPC mustbe accompanied by the following documents:-1

2.2.1 Member’s Voluntary Winding UpDuring SPC Application:i. Form 66 - Declaration of Solvencyii. Form 11 - Notice of Resolutioniii. Form 71 - Notice of Appointment and Location ofLiquidatoriv. Form 75 - Liquidator’s Account of Receipt &Payments & a Statement of the Position inthe Winding UpAfter SPC:Form 69 - Return by liquidators relating to final meeting& Minutes of the final meeting2.2.2 Creditor’s Winding UpDuring SPC Application:i. Form 65A - Statutory Declaration of Inability ofCompany to Continue Business, and thatMeetings of the Company and itsCreditors have been summonedii. Form 11 - Notice of Resolutioniii. Form 72 - Notice of Appointment and Location ofLiquidatoriv. Form 75 - Liquidator’s Account of Receipt &Payments & a Statement of the Position inthe Winding UpAfter SPC:Form 69 - Return by liquidators relating to final meeting& Minutes of the final meeting2.2.3 Striking Off of Dormant CompanyForm CP7 - Notice To Call For Information Under Section81 Of The Income Tax Act 1967 – StatementFor Striking Off Dormant Company (refer toAppendix 1)2

3. SPC will only be issued after the receipt of a complete application and fullsettlement of tax liability, including outstanding employees’ monthly deduction.4. Any problem encountered in the issuance of SPC can be referred to thebranch Public Relations Officer. The name list of Public Relations Officers isavailable at the LHDNM website,INLAND REVENUE BOARD OF MALAYSIA15 September 20093