{"id":7188,"date":"2020-12-07T02:07:31","date_gmt":"2020-12-06T18:07:31","guid":{"rendered":"https:\/\/qne.com.my\/?p=7188"},"modified":"2026-04-17T15:24:19","modified_gmt":"2026-04-17T07:24:19","slug":"form-cp58","status":"publish","type":"post","link":"https:\/\/qne.cloud\/my\/form-cp58\/","title":{"rendered":"Form CP58"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"7188\" class=\"elementor elementor-7188\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c5719f7 e-flex e-con-boxed e-con e-parent\" data-id=\"c5719f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-932611d elementor-widget elementor-widget-spacer\" data-id=\"932611d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0991d6f elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0991d6f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Form CP58<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d1578fc elementor-widget elementor-widget-spacer\" data-id=\"d1578fc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-70732a0 elementor-align-center elementor-widget elementor-widget-post-info\" data-id=\"70732a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"post-info.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-inline-items elementor-icon-list-items elementor-post-info\">\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-5866fcd elementor-inline-item\" itemprop=\"author\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/author\/admincatherine\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-user-circle\" viewBox=\"0 0 496 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M248 104c-53 0-96 43-96 96s43 96 96 96 96-43 96-96-43-96-96-96zm0 144c-26.5 0-48-21.5-48-48s21.5-48 48-48 48 21.5 48 48-21.5 48-48 48zm0-240C111 8 0 119 0 256s111 248 248 248 248-111 248-248S385 8 248 8zm0 448c-49.7 0-95.1-18.3-130.1-48.4 14.9-23 40.4-38.6 69.6-39.5 20.8 6.4 40.6 9.6 60.5 9.6s39.7-3.1 60.5-9.6c29.2 1 54.7 16.5 69.6 39.5-35 30.1-80.4 48.4-130.1 48.4zm162.7-84.1c-24.4-31.4-62.1-51.9-105.1-51.9-10.2 0-26 9.6-57.6 9.6-31.5 0-47.4-9.6-57.6-9.6-42.9 0-80.6 20.5-105.1 51.9C61.9 339.2 48 299.2 48 256c0-110.3 89.7-200 200-200s200 89.7 200 200c0 43.2-13.9 83.2-37.3 115.9z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-author\">\n\t\t\t\t\t\t\t\t\t\tadmincatherine\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<li class=\"elementor-icon-list-item elementor-repeater-item-05880b9 elementor-inline-item\" itemprop=\"datePublished\">\n\t\t\t\t\t\t<a href=\"https:\/\/qne.cloud\/my\/2020\/12\/07\/\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-calendar\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M12 192h424c6.6 0 12 5.4 12 12v260c0 26.5-21.5 48-48 48H48c-26.5 0-48-21.5-48-48V204c0-6.6 5.4-12 12-12zm436-44v-36c0-26.5-21.5-48-48-48h-48V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H160V12c0-6.6-5.4-12-12-12h-40c-6.6 0-12 5.4-12 12v52H48C21.5 64 0 85.5 0 112v36c0 6.6 5.4 12 12 12h424c6.6 0 12-5.4 12-12z\"><\/path><\/svg>\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text elementor-post-info__item elementor-post-info__item--type-date\">\n\t\t\t\t\t\t\t\t\t\t<time>December 7, 2020<\/time>\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t<\/li>\n\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c20618c elementor-widget elementor-widget-spacer\" data-id=\"c20618c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4845282 e-flex e-con-boxed e-con e-parent\" data-id=\"4845282\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1d39f8f elementor-widget elementor-widget-text-editor\" data-id=\"1d39f8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"186\" data-end=\"570\">Any person authorized by a company to act as its agent, dealer, or distributor\u2014and who receives payment or incentives (whether monetary or non-monetary)\u2014is required to issue a Form CP58. Also known as CP58 LHDN or Form 58, this document is essential for declaring benefits or commissions received from a company in relation to sales, transactions, or business schemes.<\/p><p data-start=\"572\" data-end=\"750\">This requirement also applies to foreign companies and branches operating in Malaysia, except for individuals running a sole proprietorship or those in partnerships.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2111ff elementor-widget elementor-widget-spacer\" data-id=\"a2111ff\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5e324b9 elementor-widget elementor-widget-heading\" data-id=\"5e324b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Form CP58<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8a6d8a7 elementor-widget elementor-widget-heading\" data-id=\"8a6d8a7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Statement of monetary and non-monetary incentive payment to an agent, dealer or distributor<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0d9abad elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0d9abad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54c4baa elementor-widget elementor-widget-text-editor\" data-id=\"54c4baa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>CP58 LHDN only need to be prepared for those recipients where the monetary and non-monetary incentive payment are of an amount exceeding RM5,000 per annum.\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c9f3f2 elementor-widget elementor-widget-image\" data-id=\"1c9f3f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"626\" height=\"417\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/pic1-CP58-cp58-form-LHDN.jpg\" class=\"attachment-large size-large wp-image-7445\" alt=\"cp58\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/pic1-CP58-cp58-form-LHDN.jpg 626w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/pic1-CP58-cp58-form-LHDN-300x200.jpg 300w\" sizes=\"(max-width: 626px) 100vw, 626px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b2a9f7c elementor-widget elementor-widget-text-editor\" data-id=\"b2a9f7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>For non-monetary incentives such as motor vehicle or house, the actual value\/amount incurred by the payer company will be the incentive deemed received by the recipient.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5281cd7 e-flex e-con-boxed e-con e-parent\" data-id=\"5281cd7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7126910 elementor-widget elementor-widget-heading\" data-id=\"7126910\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Incentives which are not required to be disclosed<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8d56039 elementor-widget elementor-widget-heading\" data-id=\"8d56039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Form CP58 | CP58 LHDN | Form 58 | CP 58 include:<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8839823 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"8839823\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15ca747 elementor-widget elementor-widget-text-editor\" data-id=\"15ca747\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>trade discounts and bulk discounts;<\/li><li>promotional items\/gifts received which are not stipulated in the contract;<\/li><li>incentives are given for an open invitation to encourage the public\/ customers to introduce more customers;<\/li><li>special treatment in the form of preferential rate given to an independent agent who buys and sells goods on his own accord. He is a customer to the producers\/wholesalers, except that he enjoys preferential rate due to his purchasing power;<\/li><li>credit rebate \u2013 i.e. Company selling products to supermarkets, sundry shops, minimarkets, etc. The company gives customers a credit rebate (credit notes to offset their account) when they make a prompt payment &amp; hit the yearly target\/quota;<\/li><li>Sub-contractors;<\/li><li>handling fees (i.e. loading and unloading of goods or luggage, etc) \u2013 i.e. company is in the air transport business and sells air tickets to travelers. The company sub-contracts its ground handling services to an agent. The agent solely provides ground-services and does not sell air tickets to travelers. The agent is merely a sub-contractor to the company and merely receives handling fees; and<\/li><li>items such as umbrellas, pens, calendars, etc. given to all agents, dealers, and distributors which are not based on performance.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0bc6ec9 e-flex e-con-boxed e-con e-parent\" data-id=\"0bc6ec9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7e26e93 elementor-widget elementor-widget-image\" data-id=\"7e26e93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"348\" height=\"450\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP58-cp58-form-LHDN.jpg\" class=\"attachment-full size-full wp-image-7447\" alt=\"Form-CP58-cp58-form cp58-CP58 LHDN\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP58-cp58-form-LHDN.jpg 348w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/Form-CP58-cp58-form-LHDN-232x300.jpg 232w\" sizes=\"(max-width: 348px) 100vw, 348px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-216eeef elementor-widget elementor-widget-text-editor\" data-id=\"216eeef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Example of Form CP58<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f0c8c06 elementor-widget elementor-widget-text-editor\" data-id=\"f0c8c06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-start=\"166\" data-end=\"600\">The Form, commonly known as CP58 LHDN, must be provided to the agent, dealer, or distributor no later than 31 March of the year following the year in which the incentives were paid. Failure to issue the Form CP58 as required may result in the payer being found guilty of an offense and, upon conviction, subject to a fine between RM200 and RM2,000, imprisonment for up to 6 months, or both.<\/p><p data-start=\"602\" data-end=\"807\">The latest version of the form both PDF and Excel formats, along with the official guidelines, can be downloaded from the Inland Revenue Board of Malaysia.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9e7b742 elementor-widget elementor-widget-video\" data-id=\"9e7b742\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;youtube_url&quot;:&quot;https:\\\/\\\/www.youtube.com\\\/watch?v=tbMTy3BKyp8&quot;,&quot;video_type&quot;:&quot;youtube&quot;,&quot;controls&quot;:&quot;yes&quot;}\" data-widget_type=\"video.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-wrapper elementor-open-inline\">\n\t\t\t<div class=\"elementor-video\"><\/div>\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-368e97a elementor-widget elementor-widget-text-editor\" data-id=\"368e97a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"vc_row wpb_row vc_row-fluid\"><div class=\"wpb_column vc_column_container vc_col-sm-12\"><div class=\"vc_column-inner\"><div class=\"wpb_wrapper\"><div class=\"wpb_text_column wpb_content_element \"><div class=\"wpb_wrapper\"><p>Watch Form CP58 LHDN works using QNE AI Cloud on YouTube<\/p><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2c7b06 elementor-widget elementor-widget-text-editor\" data-id=\"a2c7b06\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>In summary, complying with Form CP58 LHDN requirements is crucial for businesses engaging agents, dealers, or distributors in Malaysia. Ensuring proper documentation of incentives through the Form not only supports tax compliance but also protects your company from potential penalties. Always stay updated with the latest Form\u00a0guidelines and formats as provided by the Inland Revenue Board Malaysia to maintain seamless operations and meet annual reporting obligations.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d5854ef elementor-widget elementor-widget-spacer\" data-id=\"d5854ef\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1e50ab elementor-widget elementor-widget-heading\" data-id=\"e1e50ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Digitize Your Software &amp; Build Your Smart Business Today!<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25d5bd1 elementor-widget elementor-widget-text-editor\" data-id=\"25d5bd1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Digitize Your Software &amp; Build Your Smart Business Today. Enjoy 30 Days Free Trial of&nbsp;<a href=\"https:\/\/account.qne.cloud\/my\/#\/passport\/register?utm_source=blog&amp;utm_medium=organic&amp;utm_campaign=CP58\">N3 AI Accounting (formerly QNE AI Cloud Accounting) Software<\/a>, your #1 Hybrid Cloud&nbsp;<a href=\"https:\/\/qne.cloud\/my\/\">Accounting Software<\/a>&nbsp;&amp; Cloud&nbsp;<a href=\"https:\/\/qne.cloud\/my\/qne-payroll-software\/\">Payroll Software<\/a>&nbsp;in Malaysia<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7809029 e-flex e-con-boxed e-con e-parent\" data-id=\"7809029\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c00ed6d elementor-widget elementor-widget-heading\" data-id=\"c00ed6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">To find out more about Mr. Patrick Luah, kindly visit PLC Consulting &amp; Solution homepage by clicking on the link below<\/h6>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4223004 e-flex e-con-boxed e-con e-parent\" data-id=\"4223004\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-5e64715 e-con-full e-flex e-con e-child\" data-id=\"5e64715\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bf849a4 elementor-widget elementor-widget-image\" data-id=\"bf849a4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/www.youtube.com\/watch?v=1Cf7VcfqY6o\" target=\"_blank\" rel=\"noopener\">\n\t\t\t\t\t\t\t<img decoding=\"async\" width=\"341\" height=\"188\" src=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021.png\" class=\"attachment-large size-large wp-image-19322\" alt=\"tax rates 2021\" srcset=\"https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021.png 341w, https:\/\/qne.cloud\/my\/wp-content\/uploads\/sites\/8\/2020\/12\/tax-rates-2021-300x165.png 300w\" sizes=\"(max-width: 341px) 100vw, 341px\" \/>\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8677973 e-con-full e-flex e-con e-child\" data-id=\"8677973\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc2e366 elementor-widget elementor-widget-text-editor\" data-id=\"bc2e366\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><strong>MR. PATRICK LUAH<\/strong><br \/><strong>PLC Consulting &amp; Solution <\/strong><a href=\"https:\/\/www.plctax.solutions\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.plctax.solutions<\/a><\/p><ul><li>Corporate Coach<\/li><li>Tax Consultant<\/li><li>Chartered Accountant<\/li><li>Corporate Secretary<\/li><li>PSMB\/HRDF Trainer<\/li><li>Vistage Member<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Form CP 58 only need to be prepared for those recipients where the monetary and non-monetary incentive payment are of  an amount exceeding RM5,000 per annum&#8230;<\/p>\n","protected":false},"author":3,"featured_media":7567,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_EventAllDay":false,"_EventTimezone":"","_EventStartDate":"","_EventEndDate":"","_EventStartDateUTC":"","_EventEndDateUTC":"","_EventShowMap":false,"_EventShowMapLink":false,"_EventURL":"","_EventCost":"","_EventCostDescription":"","_EventCurrencySymbol":"","_EventCurrencyCode":"","_EventCurrencyPosition":"","_EventDateTimeSeparator":"","_EventTimeRangeSeparator":"","_EventOrganizerID":[],"_EventVenueID":[],"_OrganizerEmail":"","_OrganizerPhone":"","_OrganizerWebsite":"","_VenueAddress":"","_VenueCity":"","_VenueCountry":"","_VenueProvince":"","_VenueState":"","_VenueZip":"","_VenuePhone":"","_VenueURL":"","_VenueStateProvince":"","_VenueLat":"","_VenueLng":"","_VenueShowMap":false,"_VenueShowMapLink":false,"footnotes":""},"categories":[15],"tags":[238,239,240,241],"class_list":["post-7188","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog-post","tag-cp58","tag-cp58-lhdn","tag-form-58","tag-form-cp58"],"_links":{"self":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7188","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/comments?post=7188"}],"version-history":[{"count":0,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/posts\/7188\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media\/7567"}],"wp:attachment":[{"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/media?parent=7188"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/categories?post=7188"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/qne.cloud\/my\/wp-json\/wp\/v2\/tags?post=7188"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}