2 Individu
Uploaded by
Ahmad Yusri2 Individu
Uploaded by
Ahmad YusriINDIVIDU
INDIVIDUAL
www.hasil.gov.my
SEPINTAS e-BUKU
2 Lembaga Hasil Dalam Negeri Malaysia
TAHUN TAKSIRAN
PELEPASAN
2022 CUKAI INDIVIDU PE
MASTAUTIN
O.K.U
RM7,000
RM5,000 RM4,000
RM6,000
RM9,000
RM1,000 RM2,500
RM1,000
RM2,500
RM8,000
RM500 RM8,000
COVID 19
Vaccine
RM6,000
RM2,000
RM6,000
Individu / Individual
RM3,000 RM8,000
RM2,000 RM8,000
RM7,000
RM8,000
RM2,500 RM3,000
RM3,000
KEMAS KINI SEHINGGA
RM4,000 RM350 RM3,000 16 FEBRUARI 2023
@lhdnmofficial
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
3
YEAR OF ASSESSMENT
TAX RELIEF
2022 FOR RESIDENT IN
DIVIDUAL
O.K.U
RM7,000
RM5,000
RM4,000
RM9,000 RM6,000
RM1,000 RM1,000
RM2,500
RM2,500
RM8,000
RM500
COVID 19
Vaccine
RM8,000
RM6,000
RM2,000
RM6,000
Individu / Individual
RM2,000 RM8,000 RM3,000 RM8,000
RM7,000 RM8,000
RM350
RM3,000
RM3,000
UPDATED AS AT
RM4,000 RM3,000 RM2,500 16 FEBRUARY 2023
@lhdnmofficial
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
4 Lembaga Hasil Dalam Negeri Malaysia
CUKAI PENDAPATAN DAN ANDA
INCOME TAX AND YOU
TANGGUNGJAWAB ANDA
YOUR RESPONSIBILITY
KEMAS KINI data peribadi
UPDATE personal particulars
DAFTAR sebagai pembayar cukai
REGISTER as a taxpayer
PATUHI Potongan Cukai Bulanan PCB /
Info lanjut sila imbas
Kod QR di sini Ansuran Bulanan (CP500)
Scan this QR Code
for details COMPLY Monthly Tax Deduction (MTD) /
Instalment Payment (CP 500)
HANTAR Borang Nyata Cukai Pendapatan
SUBMIT Income Tax Return Form
BAYAR Cukai Pendapatan
PAY Income Tax
SEMAK Baki Cukai
CHECK Tax Balance
BERI Kerjasama
GIVE Cooperation
SIMPAN Rekod 7 Tahun
KEEP Records for 7 Years
JENIS PENDAPATAN
Individu / Individual
TYPE OF INCOME
PERNIAGAAN / PROFESION ROYALTI
BUSINESS / PROFESSION ROYALTY
PENGGAJIAN PREMIUM
EMPLOYMENT PREMIUM
DIVIDEN SEWA
DIVIDENDS RENTAL
FAEDAH PENCEN
BENEFITS PENSION
DISKAUN ANUITI
DISCOUNT ANNUITY
LAIN-LAIN KEUNTUNGAN
OTHERS PROFIT
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
5
MyTax
UNTUK KEGUNAAN INDIVIDU
FOR INDIVIDUAL USE
e-Daftar:
permohonan
pendaftaran fail
cukai
e-Daftar :
application for
registration of tax
files
e-Kemaskini Maklumat
e-Kemaskini: Pelepasan :
e-Filing:
Perbelanjaan untuk
Mengemas kini pelepasan cukai yang Penghantaran
maklumat profil dibenarkan boleh diisi, Borang Nyata
diri disimpan dan akan Cukai Pendapatan
dipraisi dalam e-Borang
e-Kemaskini : e-Filing :
e-Kemaskini Maklumat
updating personal Pelepasan : Expenses Submission of
profile information for allowable tax relief Income Tax Return
can be filled, saved and
Form
will be-prefilled in the
e-Form Individu / Individual
Dashboard yang
disediakan
memaparkan lejar,
maklumat PCB yang
ByrHASiL: diremit oleh majikan, Kalkulator PCB:
pembayaran cukai bayaran balik, status Pengiraan PCB
sekatan perjalanan
ByrHasil : payment MTD Calculator:
Dashboard provided
of Income Tax displays ledger, MTD MTD Calculation
information remitted by
the employer, refund,
travel restriction status
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
6 Lembaga Hasil Dalam Negeri Malaysia
PERMOHONAN
NOMBOR PIN
BAGI e-FILING
PIN Number Application For e-filing
Permohonan Melalui MyTax Di
Application Through MyTax At
https://mytax.hasil.gov.my
TERLUPA
KATA LALUAN
Forgot Password
Masukkan nombor pengenalan
Klik “Hantar”
Klik “lupa Kata Laluan”
Sila pilih Medium “e-mel
berdaftar dengan LHDNM”
Klik “YA” jika alamat emel yang
dipaparkan adalah tepat
Klik “Di Sini” bagi mengemas
kini alamat e-mel yang baharu
Individu / Individual
Key in identification number
Click “Submit”
Click “Forgot Password”
Select Reset Medium “registered
Email with LHDNM”
Click “YES” if the displayed email
address is correct
Click “Click Here” to update new
email address
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
7
01
KELEBIHAN
e-Filing
Ad v a ntage s O f Jaminan
keselamatan Data
Data security
04 03 02
Pengiraan cukai Pengesahan Lebih mudah dan
tepat penerimaan BNCP cepat diurus
Accurate tax calculation Confirmation of receipt Easier and faster to
of ITRF manage
05 06 07
Capaian pada Mempercepat Tiada kehilangan
bila-bila masa proses bayaran balik borang
Access at any time Speed up the refund No loss of form Individu / Individual
process
PCB SEBAGAI CUKAI MUKTAMAD
MTD AS A FINAL TAX
Pembayar cukai dibenarkan memilih untuk TIDAK menghantar Borang Nyata Cukai
Pendapatan (BNCP) secara e-Filing atau manual.
Taxpayers are given an option NOT to submit the income Tax Return Form (ITRF) via e-Filing or manually.
Potongan Cukai Bulanan (PCB) sebagai Cukai Muktamad berkuat kuasa mulai Tahun
Taksiran 2014.
Monthly Tax Deduction (MTD) as Final Tax has been enforced starting from Year of Assessment 2014.
Pembayar cukai yang mempunyai pendapatan penggajian sahaja dan mempunyai PCB
boleh memilih untuk tidak mengisi dan menghantar BNCP mengikut syarat-syarat tertentu.
Taxpayers who having employment income being deducted for MTD need not to fill up ITRF according to the
terms.
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
8 Lembaga Hasil Dalam Negeri Malaysia
PCB SEBAGAI CUKAI MUKTAMAD
MTD AS A FINAL TAX
Mempunyai satu punca
pendapatan penggajian
termasuk Manfaat Berupa
PCB dipotong mengikut
Barangan (MBB) dan Nilai Berkhidmat dengan majikan Kaedah-kaedah Cukai
Tempat Kediaman (NTK) yang sama Pendapatan
Having one source of employment Service with the same
income including Benefit –In-Kind
MTD is deducted according to
employer Income Tax Rules
(BIK) & Value of Living
Accommodation (VOLA)
Suami dan isteri membuat
SYARAT-SYARAT Cukai tidak ditanggung oleh
majikan
pilihan taksiran berasingan
Terms Tax is not borne by the employer
Husband and wife elect for
separate assessment
KEBAIKAN
Benefits
PERHATIAN
Meningkatkan pendapatan boleh guna Pl ea s e Not e
Increase disposable income
Individu / Individual
Hantar BNCP sebelum tarikh
Tidak perlu menunggu bayaran balik setiap tahun
akhir jika tidak memilih PCB
No hassle of waiting for tax refund every year
sebagai Cukai Muktamad
Tiada baki cukai yang perlu dibayar
Pembayar cukai masih boleh
No hassle of paying the balance of tax payable
diaudit walaupun memilih
Tidak perlu kemukakan rayuan PCB sebagai Cukai
No more pursuing of any appeal Muktamad
Tiada isu lewat hantar BNCP If the taxpayer decide not to
No issues of late submission of ITRF choose MTD as a Final Tax, the
Boleh tuntut potongan (pelepasan) dan rebat dalam borang form must be submitted before
TP1 kepada majikan sekurang-kurangnya 2 tahun sekali the deadline
May submit Form TP1 to employer at least twice a year to Taxpayers still can be audited
claim deduction (relief) and rebate even if they choose MTD as the
Final Tax
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
9
PELEPASAN CUKAI & REBAT
Tax Reliefs & Rebate
Jenis-Jenis Pelepasan Had Pelepasan (RM)
Types of Relief Limit (RM)
Individu dan saudara tanggungan
Individual and dependent relatives 9,000
Individu kurang upaya (tambahan)
Disabled individual (additional) 6,000
Isteri / suami / bayaran alimoni kepada bekas isteri / pasangan
tidak bekerja
4,000
Wife / husband / payment of alimony to former wife / spouse not
working
Isteri / suami kurang upaya 5,000
Disabled wife / husband
Anak (mengikut kategori)
Child (by category)
Bawah 18 tahun 2,000
18 tahun dan ke atas (belum berkahwin):
below 18 years
18 years above (unmarried):
Masih belajar sepenuh masa (peringkat A-Level, Sijil, 2,000
Matrikulasi, persediaan atau pra-ijazah)
Masih belajar di Institusi Penggajian Tinggi (peringkat 8,000
diploma & ke atas)
Receiving full-time instruction (at A-Level, Certificate,
Matriculation, Preparatory and pre-degree)
studying at Higher Educational institute (diploma and above)
Anak kurang upaya 6,000
Anak kurang upaya yang belajar di Institusi Penggajian Tinggi 14,000
Disabled child
Disabled child studying at higher educational institute Individu / Individual
PERKESO
350
SOSCO
JENIS REBAT NILAI REBAT SYARAT
TYPES OF REBATES REBATES AMOUNT REMARKS
Sendiri RM400 Pendapatan bercukai tidak melebihi RM 35,000
Self RM400 Chargeable income does not exceed RM 35,000
Pendapatan bercukai tidak melebihi RM 35,000
Isteri / Suami RM400 dan isteri / suami tiada pendapatan / tiada
Wife / Husband RM400 jumlah pendapatan
Chargeable income does not exceed RM 35,000 and
wife / husband / has income / no total income
Zakat / Fitrah Terhad sehingga jumlah Zakat dibayar dalam tahun kalendar
Zakat / Fitrah cukai dikenakan Zakat paid in calendar year
Limited to total tax charged
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
10 Lembaga Hasil Dalam Negeri Malaysia
PELEPASAN LAIN YANG BOLEH DITUNTUT
DALAM PENGIRAAN CUKAI:
Other Deduction Can Be Claimed In Tax Computation
(sila kemukakan Borang TP1 kepada majikan untuk PCB sebagai Cukai Muktamad)
(Please submit TP1 Form to employer for MTD as a Final Tax)
T/T 2022 T/T 2021
JENIS PELEPASAN HAD PELEPASAN HAD PELEPASAN
TYPES OF RELIEFS
(RM) (RM)
LIMIT (RM) LIMIT (RM)
Perbelanjaan rawatan perubatan, keperluan khas dan penjaga untuk
ibu bapa (keadaan kesihatan disahkan oleh pengamal perubatan)
8,000 8,000
Medical treatment, special needs and carer expenses for parents
(Medical condition certified by medical practitioner)
Peralatan sokongan asas untuk kegunaan sendiri, suami / isteri, anak
atau ibu bapa yang kurang upaya
6,000 6,000
Basic supporting equipment for disabled self, spouse, child and
parent
Yuran pendidikan (sendiri)
7,000 7,000
Education fees (self)
Perbelanjaan perubatan
Medical expenses
Perbelanjaan perubatan penyakit serius untuk diri sendiri,
suami / isteri atau anak
Medical expenses for serious diseases for self, spouse or
child
Perbelanjaan perubatan bagi rawatan kesuburan ke atas
diri sendiri atau suami / isteri
Medical expenses for fertility treatment for self or spouse
Pemeriksaan perubatan penuh ke atas diri sendiri, suami /
isteri atau anak
Complete medical examination for self, spouse or child
Ujian pengesanan COVID-19 termasuk pembelian kit ujian
Individu / Individual
kendiri ke atas diri sendiri, suami / isteri atau anak
8,000 8,000
COVID-19 detection test including purchase of
self-detection test kit for self, spouse or child
Pemeriksaan kesihatan mental atau konsultasi ke atas diri
sendiri, suami / isteri atau anak
Mental health examination or consultation for self, spouse
or child
Terhad kepada RM1,000
Restricted to RM1,000
⁕ Tambahan mulai TT 2021
⁕ Additional starting from YA 2021
Pemvaksinan ke atas diri sendiri, suami / isteri atau anak
(Terhad 1,000)
Vaccination expenses which qualified for deduction for self,
spouse or child (Restricted RM 1,000)
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
11
T/T 2022 T/T 2021
JENIS PELEPASAN HAD PELEPASAN HAD PELEPASAN
TYPES OF RELIEFS
(RM) (RM)
LIMIT (RM) LIMIT (RM)
Gaya Hidup
Lifestyle
Pembelian bahan bacaan
Purchase of reading material
Pembelian komputer peribadi, telefon pintar / tablet
Purchase of personal computer, smartphone or tablet
Pembelian peralatan sukan untuk aktiviti sukan (mengikut
Akta Pembangunan Sukan 1997) & bayaran keahlian 2,500 2,500
gimnasium
under the Sports Development Act 1997 and payment of
gym membership
Bayaran bil langganan internet (atas nama sendiri)
Payment of monthly bill for internet subscription (under
own name)
Tambahan Gaya Hidup – pelepasan tambahan untuk kegunaan /
manfaat diri sendiri, suami / isteri atau anak bagi:
Additional Lifestyle – additional relief for self / spouse or child:
i) Pembelian peralatan sukan untuk aktiviti sukan mengikut
Akta Pembangunan Sukan 1997
i)
under the Sports Development Act 1997
ii)
ii) Payment of rental or entrance fee to any sports facility 500 500
iii)
yang mana penganjur diluluskan dan dilesenkan oleh
Pesuruhjaya Sukan di bawah Akta Pembangunan Sukan
1997
iii) Payment for registration fee for any sports competition
where the organizer is approved and licensed by the
Commissioner of Sports under the Sports Development
Act 1997
Gaya Hidup
Lifestyle
Pembelian komputer peribadi, telefon pintar atau tablet
2,500 2,500
Individu / Individual
untuk kegunaan / manfaat diri sendiri, suami / isteri atau
anak dan bukan untuk kegunaan perniagaan
Purchase of personal computer, smartphone or tablet for
self, spouse or child not for business use
Pembelian Peralatan Penyusuan Ibu
Purchase of breastfeeding equipment
Breast Pump Kit dan Ice Pack
Breast Pump Kit and Ice Pack
1,000 1,000
Breast Milk Collection dan Storage: dan Cooler Set / Bags
Breast Milk Collection and Storage: and Cooler Set / Bags
(Pelepasan dibenarkan sekali dalam 2 Tahun Taksiran)
(Deduction is allowed once in every 2 years of assesment)
Yuran Penghantaran Anak yang berumur 6 tahun dan ke bawah ke
taman asuhan kanak-kanak / tadika yang berdaftar
3,000 3,000
Child care fees to a registered child care centre / kindergarten for a
child aged 6 years and below
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
12 Lembaga Hasil Dalam Negeri Malaysia
T/T 2022 T/T 2021
JENIS PELEPASAN HAD PELEPASAN HAD PELEPASAN
TYPES OF RELIEFS
(RM) (RM)
LIMIT (RM) LIMIT (RM)
Tabungan bersih dalam Skim Simpanan Pendidikan Nasional (SSPN)
8,000 8,000
Net deposit in Skim Simpanan Pendidikan Nasional (SSPN)
Insurans nyawa / Takaful & KWSP
Life Insurance & EPF
Individu Penjawat Awam Berpencen yang tidak membuat caruman
KWSP / skim yang diluluskan
Pensionable public servant category who do not contribute to EPF /
approved scheme
Insurans Nyawa / Takaful (Terhad RM7,000)
Life insurance premium (Restricted RM7,000) 7,000 7,000
Individu selain di atas:
Other than above category
Insurans Nyawa / Takaful (Terhad RM3,000)
Life insurance premium (Restricted RM3,000)
Caruman KWSP (Terhad RM4,000)
Contribution to EPF (Restricted RM4,000)
Skim persaraan swasta dan anuiti tertangguh yang diluluskan oleh
Suruhanjaya Sekuiriti 3,000 3,000
Deferred Annuity and Private Retirement Scheme (PRS)
Insurans perubatan dan pendidikan (diri sendiri, pasangan dan anak)
3,000 3,000
Education and medical insurance (self / spouse and child)
Perbelanjaan pelancongan domestik bagi:
Domestic tourism expenditure for:
i) Bayaran penginapan di premis penginapan yang berdaftar
dengan Pesuruhjaya Pelancongan di bawah Akta Industri
Pelancongan 1992
i) Accommodation at the premises registered with the
Commissioner of Tourism under the Tourism Industry Act
1992
ii) 1,000 1,000
ii) Entrance fees to tourist attractions centre
iii) Pembelian pakej pelancongan domestik melalui ejen
penggembaraan berlesen yang berdaftar dengan
Individu / Individual
Pesuruhjaya Pelancongan di bawah Akta Industri
Pelancongan 1992
iii) Purchase of domestic travel packages through a licensed
travel agent registered with the Commissioner of Tourism
under the Tourism Industry Act 1992
Perbelanjaan bayaran pemasangan, sewaan, pembelian termasuk
sewa-beli peralatan atau langganan bagi penggunaan
kemudahan pengecasan kenderaan elektrik bagi kenderaan sendiri
(Bukan untuk kegunaan perniagaan) 2,500 -
Payment of installation, rental, purchase including hire-purchase of
equipment or subscription for use of electric vehicle charging facility
for own vehicle (Not for business use)
PERHATIAN
PLEASE TAKE NOTE
Simpan dokumen dan rekod selama 7 tahun bagi semakan HASiL.
Keep Document And Records For 7 Years For HASiL Review.
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
13
KADAR CUKAI INDIVIDU PEMASTAUTIN UNTUK
TAHUN TAKSIRAN 2022
Tax Rates Of Resident Individual For Year Of Assessment 2022
JADUAL CUKAI BAGI INDIVIDU PEMASTAUTIN MULAI TAHUN TAKSIRAN 2022
TAX SCHEDULE FOR RESIDENT INDIVIDUALS FOR YEAR OF ASSESSMENT 2022
BANJARAN PENDAPATAN
KATEGORI PENGIRAAN RM (b) KADAR % (c) CUKAI RM (d)
CATEGORY BERCUKAI (a) CALCULATION RM (b) RATES % (c) TAXES RM (d)
BALANCE OF TAXABLE INCOME (a)
5,000 pertama
A 0 - 5,000 0 0
5,000 pertama
0
B 5,001 - 20,000 1
15,000 berikutnya 150
15,000 next
20,000 pertama
150
C 20,001 - 35,000 3
15,000 berikutnya 450
15,000 next
35,000 pertama
600
D 35,001 - 50,000 8
15,000 berikutnya 1,200
15,000 next
50,000 pertama
1,800
E 50,001 - 70,000 13
20,000 berikutnya 2,600
20,000 next
70,000 pertama
4,400
F 70,001 - 100,000 21
30,000 berikutnya 6,300
30,000 next
100,000 pertama
10,700
G 100,001 - 250,000 24
150,000 berikutnya 36,000
150,000 next
250,000 pertama
46,700
H 250,001 - 400,000 24.5
150,000 berikutnya 36,750
150,000 next
400,000 pertama
83,450
I 400,001 - 600,000 25
200,000 berikutnya 50,000
Individu / Individual
200,000 next
600,000 pertama
133,450
J 600,001 - 1,000,000 26
400,000 berikutnya 104,000
400,000 next
1,000,000 pertama
237,450
K 1,000,001 - 2,000,000 28
1,000,000 berikutnya 280,000
1,000,000 next
2,000,000 pertama
Melebihi 2,000,000
L Exceeded 2,000,000
30 517,450
Setiap ringgit berikutnya
Every subsequent ringgit
PERHATIAN
PLEASE TAKE NOTE
Pembayar cukai perlulah menyimpan rekod keluar / masuk bagi pengesahan Taraf
Mastautin (terutama bagi tujuan permohonan Sijil Penyelesaian Cukai) untuk mengelakkan
kesalahan semasa menghantar Borang Nyata Cukai Pendapatan.
Taxpayer should keep proper record in / out for verification of Resident Status (especially for the purpose of
Tax Clearance Certificate) to avoid mistakes when submitting Income Tax Return Form.
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
14 Lembaga Hasil Dalam Negeri Malaysia
PENDAPATAN
INDIVIDU BUKAN
PEMASTAUTIN
Income Of Non-resident Individual
Taraf Mastautin Individu:
Individual Resident Status:
Bukan berdasarkan Sekurang-kurangnya berada
Berdasarkan keberadaan kewarganegaraan atau secara fizikal di Malaysia
fizikal di Malaysia kerakyatan selama 182 hari atau lebih
dalam satu tahun kalendar
Based neither on nationality nor
Determined by reference to Citizenship Presence physically in Malaysia
the physical presence in for at least 182 days in a
Malaysia calender year
*Sila rujuk Seksyen 7, ACP 1967 dan KU 11/2017
*Subject to Section 7 Income Tax Act 1967 & Public Ruling 11/2017
LAYANAN CUKAI
Tax Treatment
PERKARA BERMASTAUTIN TIDAK BERMASTAUTIN
ITEM RESIDENT NON-RESIDENT
Kadar Cukai Rujuk Jadual Kadar Cukai Individu 30%
Individu / Individual
Tax Rates Refer Individual Tax Schedule 30%
Tuntutan pelepasan / Rebat Cukai Layak Tidak Layak
Personal Relief / Rebates Entitled Not Entitled
TAHUN TAKSIRAN
YEAR OF ASSESSMENT
2015 2016 - 2019 2020 - 2022
25% 28% 30%
PERHATIAN
PLEASE TAKE NOTE
Simpan rekod keluar / masuk: Keep proper records in/out:
i. Pengesahan Taraf Mastautin i. Confirmation of resident status
ii. Surat Penyelesaian Cukai ii. Tax Clearance Letter
iii. Penghantaran Borang Nyata Cukai Pendapatan iii. Submission of Income Tax Return Form
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
15
PENGHANTARAN BORANG NYATA CUKAI
PENDAPATAN
Submission Of Income Tax Return Form
TARIKH AKHIR
JENIS BORANG KATEGORI PEMBAYAR CUKAI
PENGEMUKAAN BORANG
TYPES OF FORM CATEGORY OF TAXPAYER
FORM SUBMISSION DEADLINE
Individu Pemastautin
yang Tidak menjalankan Perniagaan 30 April
BE
Resident Individuals Who Does Not 30 April
Do Business
Individu Pemastautin yang
30 Jun
B Menjalankan perniagaan
30 June
Resident Individuals Doing Business
Individu Pemastautin
(Pekerja Berpengetahuan /
Berkepakaran / Bukan Warganegara
BT Memegang Jawatan Utama) TIDAK Menjalankan Perniagaan:
Resident Individuals (Knowledgeable 30 April
worker/ Expertise / Non-Citizen NOT Doing Business:
Holdings main position) 30 April
Individu Bukan Pemastautin Menjalankan Perniagaan:
M
Non-Residents Individuals 30 Jun
Doing Business:
Individu Bukan Pemastautin 30 June
(Pekerja Berpengetahuan)
MT
Non-Resident Individuals
(Knowledgeable worker)
TARIKH AKHIR BAYARAN CUKAI
Due Date Of Tax Payment
JENIS BORANG TARIKH AKHIR PEMBAYARAN
TYPE FORM LAST PAYMENT DUE DATE
Potongan Cukai Bulanan Individu / Individual
(Individu Punca Penggajian) 15hb berikutnya
CP39
Monthly Tax Deduction (Individual 15th the following month
Employment Income)
Individu Punca Penggajian 30hb setiap 2 bulan
CP500
Individual Business Income 30th every 2 months
SEKATAN
Dikenakan kepada individu / pengarah syarikat
i. Applicable to individuals / company directors
PERJALANAN
Stoppage Order ii.
Gagal menjelaskan tunggakan cukai
Failed to clear taxes arrears
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
16 Lembaga Hasil Dalam Negeri Malaysia
APAKAH YANG ANDA PERLU LAKUKAN
SEKIRANYA DISEKAT?
What You Should Do If Stoppage Order?
Sila hubungi talian di bawah untuk bantuan semakan
jumlah tunggakan cukai.
Please contact the following telephone number for assistance to
check your outstanding balance
TALIAN NOMBOR TELEFON WAKTU PERKHIDMATAN
CONTACT TELEPHONE NUMBER OPERATING HOURS
03-83138888
samb 21539 / 21543 / 21550 / 21494 Isnin – Jumaat
Ibu Pejabat / 21490 8.00 pagi – 5.00 petang
Headquarters 03-83138888 Monday – Friday
Ext 21539 / 21543 /21550 / 21494 / 8.00 am – 5.00 pm
21490
Isnin – Jumaat
9.00 pagi – 5.00 petang
HASiL Care Line 03 – 8911 1000
Monday – Friday
9.00 am – 5.00 pm
Isnin – Jumaat
8.30 pagi – 5.00 petang
HASiL Recovery Call Center 03 – 8751 1000
Monday – Friday
8.30 am – 5.00 pm
PERHATIAN
PLEASE TAKE NOTE
Sebelum ke luar negara, sila semak status anda di MyTax atau https://sspi.imi.gov.my.
Bayar tunggakan cukai dan kemukakan bukti pembayaran kepada Pejabat HASiL yang
mengendalikan fail cukai anda.
Before leaving the country, please check your status at MyTax or https://sspi.imi.gov.my.
Pay your outstanding tax and submit the proof of payment to the HASiL offices which handles your tax file.
Individu / Individual
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
17
PENDAPATAN
Info lanjut sila imbas PERNIAGAAN INDIVIDU
& PERKONGSIAN
Kod QR disini
Scan this QR Code
for details
INDIVIDUAL BUSINESS & PARTNERSHIP INCOME
Keuntungan yang diperoleh
daripada menjalankan
perniagaan, perdagangan,
pencarian atau profesion Perniagaan terdiri daripada:
adalah merupakan pendapatan
Milikan Tunggal /
yang layak dikenakan cukai
Bekerja Sendiri
(termasuk sebarang bentuk
Perkongsian
perniagaan yang tidak berdaftar
dengan mana-mana pihak
berkuasa – Ekonomi Bayangan)
Gain / profit from carrying on a
business, trade, vocation / Business includes :
profession are liable to tax Sole Proprietorship /
(including any form of business that Self-Employed
is not registerd with authorities) Partnership
ANTARA CONTOH PERNIAGAAN
EXAMPLE OF BUSINESS
Perniagaan Runcit Perniagaan Jualan Langsung
Retail Business Direct Selling
Perniagaan Gerai / Pasar Malam Pertanian dan Penternakan
Hawker / Night Market Agricultures Business
Perniagaan atas Talian (Digital Ekonomi) Penulis / Youtuber / Blogger
Online Business (Digital Economy) Writer / Youtuber / Bloggers
Bidang Lakonan / Nyanyian / Duta Produk / Ulasan Klinik / Firma Guaman / Perkhidmatan Profesional
Produk yang Lain
Acting / Singing / Product Ambassador Hosting Clinic / Legal Firm / Any other professional services
Komisen / Kelas Tuisyen / Penceramah Pemandu Teksi / Grab
Commission / Tuition Class / Speaker Taxi Driver / Grab
Individu / Individual
T AN G GU N GJ A W A B
PENIAGA Responsibilities of Business Owners
Daftar sebagai pembayar cukai Hantar Borang Nyata pada tarikh
apabila memulakan perniagaan
Register as a taxpayer when 01 yang ditetapkan
Submit Return Form on the date 02
starting a bussines specified
Sediakan penyata akaun & Simpan dokumen, rekod dan
03 penyata pendapatan yang lain
Prepare statements of account & 04 akaun perniagaan selama 7 tahun
Keep proper document, records &
other statement business account for 7 years
Dapatkan khidmat akauntan Patuh Notis Bayaran Ansuran / Skim
bertauliah / ejen cukai berdaftar
05 06
Ansuran (CP500)
Engage qualified accountants / Comply with the Notice of Installment
registered tax agent Payments/Installment Scheme (CP500)
Maklumkan LHDNM secara bertulis sekiranya perniagaan
07 ditamatkan / pertukaran ahli kongsi
Inform IRBM in writing if the business is closed / change of
partner in partnership
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
SEPINTAS e-BUKU
18 Lembaga Hasil Dalam Negeri Malaysia
Penerimaan tunai bagi barang Pengeluaran / pengambilan
yang dijual / perkhidmatan stok dagangan untuk kegunaan
yang diberikan
i. vi. sendiri
Cash receipts from sale of Withdrawal of business stock
goods / services provided for personal use
Semua belum terima yang PENDAPATAN
KASAR
terbit daripada barang-barang Pampasan insurans yang
yang dijual dan perkhidmatan diterima berhubung dengan
yang diberikan ii. v. kerugian perniagaan
All receivables incurred from
sale of goods & services
PERNIAGAAN Insurance compensation
received for business loss
provided GROSS INCOME DERIVED
FROM BUSINESS
Hutang lapuk perniagaan
Penerimaan berupa barangan
Receipts in kind
iii. iv. yang pulih
Recovery of bad debts
BA YAR AN AN S U R A N
INDIVIDU (CP500) Installment Payment by
an individual (CP500)
6 kali ansuran
dikeluarkan oleh LHDNM Bayaran mulai Mac
Payment beginning in
6 installment payments
March
issued by IRBM
Bayar setiap ansuran Mohon pindaan sebelum
dalam tempoh 30 hari 30 Jun menggunakan
Each installment must be Borang CP502
paid within 30 days Apply for revision before
30th June using Form CP502
PERBELANJAAN
Individu / Individual
DIBENARKAN TIDAK DIBENARKAN
Perbelanjaan yang dilakukan dalam menghasilkan Perbelanjaan persendirian
pendapatan perniagaan Personal expenses
Expenses incurred in the production of business income
PERNIAGAAN
Contoh :
Contoh: Example:
Example: Bil elektrik, bil air rumah kediaman, yuran
Upah / gaji pendidikan anak dan susut nilai
Wages / salaries Personal electricity, water supply bill, children’s
KWSP / PERKESO pekerja education fees & depreciation
Business Expenses
Employee’s EPF / SOCSO
Insuran perniagaan (kecurian / kebakaran) Perbelanjaan pembelian aset peribadi
Business insurance (burglary / fire) Purchase of personal assets
Sewa premis perniagaan Contoh :
Rental on business premises Example:
Faedah atas pinjaman perniagaan Kereta / Car
Interest on business loan Rumah / House
Perabot / Furniture
Perbelanjaan permulaan
Initial expenses
Contoh :
Example:
Perbelanjaan penubuhan perniagaan
Expenditure on incorporation of business
venture
Penafian: Risalah ini diterbitkan untuk maklumat am sahaja. Ia tidak mengandungi nasihat muktamad atau lengkap
mengenai sesuatu tajuk tersebut dan tidak seharusnya digunakan sebagai rujukan perundangan
e-BOOK AT A GLANCE
Inland Revenue Board of Malaysia
19
ELAUN MODAL
Capital Allowance
Diberi tolakan daripada pendapatan perniagaan sebagai ganti kepada perbelanjaan
susut nilai bagi pembelian aset yang digunakan di dalam perniagaan. Elaun modal atas
aset perniagaan boleh dituntut dan ditolak selepas pengiraan pendapatan larasan.
Given as a deduction from business income in lieu of depreciation expenses for the
assets used in the business. Capital allowance on business assets is claimable and
shall be deducted against adjusted income.
JENIS ELAUN JENIS ASET KADAR (%)
TYPE OF ALLOWANCE TYPES OF ASSET RATE (%)
Elaun Permulaan Semua jenis aset
20
Initial Allowance All types of assets
Komputer dan peralatan ICT
20 [PU(A)156/2018]
Computer and ICT Equipment
Kenderaan bermotor, jentera berat
20
Motor vehicles, heavy machinery
Elaun Tahunan
Loji dan jentera
Annual Allowance 14
Plant and machinery
Peralatan pejabat, perabot
dan lengkapan
10
Office equipment, furnitures &
fittings and others
PERHATIAN
PLEASE TAKE NOTE
Tarikh akhir penghantaran Borang B, P dan membayar baki cukai kena bayar (jika ada)
pada 30 Jun setiap tahun.
Deadline for submission of Form B, P & paying the tax balance (if any) by 30th June every year.
Rujuk semua penyata & dokumen sokongan semasa pengisian borang. Individu / Individual
Refer to all relevant income statements and supporting documents when filling in the form.
Sila pastikan kod perniagaan diisi dengan betul dalam Borang Nyata (BN). Panduan kod
perniagaan boleh diperoleh di www.hasil.gov.my
Ensure the correct business code is given when filling in Return Form (RF). The business code guideline can
be found at www.hasil.gov.my
Akaun perniagaan dan dokumen sokongan tidak perlu dikemukakan semasa
penghantaran BN.
Business account and supporting documents need not be submitted during the RF submission.
BN perlu dihantar walaupun akaun perniagaan mengalami kerugian.
RF still need to be submitted even the business accounts show losses.
Disclaimer: This leaflet is issued for general information only. It does not contain final advice or complete information
pertaining to a particular topic and should not be used as a legal reference.
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