12.07.2015 Views

Pengisian Borang C - Lembaga Hasil Dalam Negeri

Pengisian Borang C - Lembaga Hasil Dalam Negeri

Pengisian Borang C - Lembaga Hasil Dalam Negeri

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Soalan Lazim Percukaian Syarikat<strong>Pengisian</strong> <strong>Borang</strong> C100% syer biasaSyarikat P(i + r)60 % syer biasaSyarikat A(i + nr)(*)Syarikat B(i + r)45% syer biasaSyarikat C(i + r)55% syer biasaTahun 1Syarikat ASyarikat BRM(Syarikat Menyerah)RM(Syarikat Menuntut)Pendapatan statutoritiadaPendapatan statutori200,000perniagaan Iperniagaan I(rugi larasan 300,000)tiadaPendapatan statutori20,000Pendapatan statutoriperniagaan IIperniagaan II(rugi larasan 50,000)60,000Agregat pendapatan220,00060,000statutori perniagaan I danPendapatan statutori sewaII50,000Pendapatan agregat(60,000)Campur:270,000Tolak:tiadaPendapatan statutori sewaRugi tahun asas [sek. 44(2)]-Pendapatan agregat(20,000)250,000Pusat Khidmat Pelanggan LHDNM

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