2 Individu

INDIVIDU
INDIVIDUAL
2 SEPINTAS e-BUKU
Lembaga Hasil Dalam Negeri Malaysia
TAHUN TAKSIRAN
PELEPASAN
2021 CUKAI INDIVIDU PE
MASTAUTIN

O.K.U

RM7,000
RM5,000 RM4,000

RM6,000

RM9,000

RM1,000 RM2,500

RM1,000

RM8,000 RM2,500

RM500

RM8,000 COVID 19
Vaccine

RM6,000

RM2,000

RM6,000

RM3,000
Individu Individual

RM8,000
RM2,000 RM8,000

RM7,000

RM250 RM8,000

RM3,000

RM3,000

KEMASKINI SEHINGGA
RM4,000 RM3,000 22 DISEMBER 2021
LEMBAGA HASIL DALAM NEGERI MALAYSIA
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 3
Inland Revenue Board of Malaysia
YEAR OF ASSESSMENT
TAX RELIEF
2021 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

RM2,000

RM8,000

Individu Individual

RM3,000 RM8,000

RM7,000

RM250 RM8,000

RM3,000

RM3,000

UPDATED AS AT
RM4,000 RM3,000 22 DECEMBER 2021
LEMBAGA HASIL DALAM NEGERI MALAYSIA
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.
4 SEPINTAS e-BUKU
CUKAI PENDAPATAN DAN ANDA

INCOME TAX AND YOU
KEMASKINI data peribadi

UPDATE
DAFTAR sebagai pembayar cukai

TANGGUNGJAWAB REGISTER as a taxpayer
ANDA
YOUR RESPONSIBILITY PATUHI Potongan Cukai Bulanan
PCB/Ansuran Bulanan (CP500)
COMPLY
(MTD)/Instalment Payment (CP500)
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
Info lanjut sila imbas
Kod QR ini
Scan this QR Code
for details SIMPAN Rekod 7 Tahun
KEEP Records for 7 Years
JENIS PENDAPATAN Perniagaan/Profession Sewa

TYPES OF INCOME Business/Profession Rental
Individu Individual
Penggajian Roy
Employment Royalty
Dividen Premium
Dividends Premium
Faedah Pencen
BeneĮƚƐ Pension
Diskaun
Discount Annuity
Lain-lain
KƚŚĞƌƉƌŽĮƚƐ
e-Kemaskini Maklumat
Pelepasan: aplikasi untuk
ĞͲĂŌĂƌ͗ƉĞƌŵŽŚŽŶĂŶ ĞͲ<ĞŵĂƐŬŝŶŝWƌŽĮůŝƌŝ͗ mengisi, menyimpan dan praisi
aplikasi untuk mengemaskini tuntutan pelepasan dan rebat
individu, syarikat dan majikan maklumat secara dalam talian yang ingin dituntut dalam
ĞͲ<ĞŵĂƐŬŝŶŝWĞƌƐŽŶĂůWƌŽĮůĞ͗ e-Borang
ĐŽŵƉĂŶǇĞŵƉůŽǇĞƌƚĂǆĮůĞƐ
online ƵƉĚĂƚĞĂŶĚƉƌĞͲĮůůĞĚƚŚĞ
rebate and relief claims in the
e-form
MyTax
UNTUK KEGUNAAN INDIVIDU
FOR INDIVIDUAL USE
ByrHasil: aplikasi elektronik

untuk pembayaran cukai
e-Filing: penghantaran Borang
pendapatan melalui bank-bank
Nyata Cukai Pendapatan
e-Filing: Submission of Income
Tax Return Form
for payment of income tax
through appointed banks
Individu Individual
Ringkasan Dashboard:
Memaparkan ringkasan lejar,
maklumat PCD yang diremit
oleh majikan, bayaran balik Kalkulator PCB: sistem
dan status sekatan perjalanan sokongan untuk mengira PCB
Dashboard Summary: featuring PCB Calculator: support
ledger summaries, MTD
employer, refund and travel
6 SEPINTAS e-BUKU
PERMOHONAN
NOMBOR PIN
BAGI E-FILING
PIN NUMBER APPLICATION
FOR E-FILING
Boleh dimohon melalui;

Can be applied through;
N
TRATIO
REGIS ling
e-Fi 1. MyTax
MyTax
2. Cawangan HASiL
HASiL Branches
Name
Surnam
e 3. Pusat Khidmat Hasil (PKH)
Revenue Service Centres (PKH)
4. Pusat Transformasi Bandar (UTC)
Dokumen yang perlu dikemukakan:
1. Kad Pengenalan/Pasport pemohon
2. Borang permohonan Nombor Pin Individu (CP55D)
Permohonan melalui pihak kĞƟga dibenarkan dengan

Individu Individual
syarat terdapat kebenaran bertulis daripada pemohon.
Dokumen yang perlu dikemukakan:
1. Surat kebenaran bertulis daripada pemohon
2. Salinan pengenalan diri pemohon
3. Salinan pengenalan diri wakil
?...
TERLUPA
KATA
LALUAN
FORGOT PASSWORD
ŚƩps://mytax.hasil.gov.my > Log Masuk > klik Terlupa Kata

Laluan > Masukkan No. Pengenalan > Pilih Medium;
1 Emel berdĂŌar dengan HASiL, Masukkan e-mel berdĂŌar dengan HASiL

Email registered with HASiL, Enter the e-mail address registered with HASiL
2 Permohonan melalui SMS Pengguna sijil digital individu, hantar

“HASILEF<jarak>IND<jarak><No Pengenalan>”
ke 38888. Contoh : HASILEF IND 111111111111
to 38888. Example HASILEF IND 111111111111
Pengguna sijil digital organisasi, hantar “HASILEF

Individu Individual
<jarak>OEF<jarak><No Pengenalan>” ke 38888.
Contoh : HASILEF OEF 111111111111
to 38888. Example HASILEF OEF 111111111111
Se ap SMS maklum balas daripada HASiL akan dikenakan bayaran RM0.50.

Atau; Each response SMS from HASiL will be charged RM0.50.
Or;
3 Hadir ke cawangan HASiL yang berdekatan

Find your nearest HASiL Branch
8 SEPINTAS e-BUKU
Jaminan
keselamatan
Data
Data security Lebih mudah
dan cepat diurus
Easier and faster
to manage
KELEBIHAN
ADVANTAGES OF Pengesahan penerimaan BNCP
e-Filing
Acknowledgement receipt of ITRF
Pengiraan cukai tepat

Accurate tax
Capaian pada
Tiada kehilangan bila-bila masa
borang Accessible an
Mempercepatkan and anywhere
No loss of form
proses bayaran
balik
Speed up the
refund process
Individu Individual
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
Potongan Cukai Bulanan (PCB) sebagai Cukai Muktamad berkuatkuasa mulai Tahun Taksiran 2014
Pembayar cukai yang mempunyai pendapatan penggajian sahaja dan mempunyai PCB boleh memilih
un ntar BNCP mengikut syarat-syarat tertentu
Taxpayers who only have employment income and tŽĮůůƵƉƚŚĞ/dZ&
SYARAT-SYARAT
TERMS
PCB di potong
Mempunyai satu mengikut
Berkhidmat dengan Kaedah-kaedah Cukai
punca pendapatan majikan yang sama
penggajian termasuk Pendapatan
Service with the same MTD is deducted
Manfaat Berupa employer
Barangan (MBB) dan according to Income
Nilai Tempat Tax Rules
Kediaman (NTK)
Having one source
of employment Suami dan isteri
income including Cuk tanggung membuat pilihan
BeneĮƚͲŝŶͲ<ŝŶĚ oleh majikan taksiran berasingan
Value of Living Tax is not borne Husband and wife
by the employer elect for separate
assessment
KEBAIKAN
BeneĮƚƐ PerhĂƟan
Please Note
Take Home Pay pekerja akan bertambah (ƟĚĂŬterlebih potong)
Hantar BNCP sebelum
tarikh akhir jik
Tidak perlu menunggu bayaran balik sĞƟap tahun memilih PCB Sebagai
Cukai Muktamad
Pembayar cukai masih
Tiada baki cukai yang perlu dibayar boleh diaudit
Individu Individual
No hassle of paying the balance of tax payable walaupun memilih
PCB Sebagai Cukai
Tidak perlu kemukakan rayuan Muktamad
No more pursuing of any appeal If the taxpayer does
not want to choose
Tiada isu lewat hantar borang MTD as a Final Tax,
No issues of late submission of ITRF form must be submit
before the deadline.
Boleh tuntut potongan (pelepasan) dan rebat dalam borang However, taxpayer can
TP1 kepada majikan sekurang-kurangnya 2 tahun sekali
May submit Form TP1 to employer at least twice a year to claim they choose MTD
as Final Tax
ϭϬ SEPINTAS e-BUKU
PELEPASAN CUKAI DALAM PENGIRAAN PCB

TAX RELIEFS & REBATE
Pelepasan Cukai & Rebat
Tax Reliefs & Rebate
Jenis Pelepasan Had Pelepasan (RM)

Types of Relief Limit (RM)
Individu dan saudara tanggungan 9,000
Individual and dependent relatives
Individu kelainan upaya
kurang upaya 6,000
Disabled individual (additional)
Suami/isteri/bayaran alimoni kepada bekas pasangan/ 4,000
isteri tidak bekerja
Husband/wife/payment of alimony to former spouse/wife
not working
Suami/isteri kelainan upaya
kurang upaya 3,500
5,000
Disabled husband/wife
Anak (mengikut kategori)
Children (by category)
ͻ ĂǁĂŚϭϴƚĂŚƵŶ 2,000
Under 18 years
ͻ ϭϴƚĂŚƵŶĚĂŶŬĞĂƚĂƐ;ďĞůƵŵďĞƌŬĂŚǁŝŶͿ
18 years and above (unmarried):
DĂƐŝŚďĞůĂũĂƌƐĞƉĞŶƵŚŵĂƐĂ;ƉĞƌŝŶŐŬĂƚͲ>ĞǀĞů͕^ŝũŝů͕ 2,000
DĂƚƌŝŬƵůĂƐŝ͕ƉĞƌƐĞĚŝĂĂŶĂƚĂƵƉƌĂͲŝũĂǌĂŚͿ
Receiving full-time instruction at university, college
or other educational establishment in Malaysia
DĂƐŝŚďĞůĂũĂƌĚŝ/ŶƐƚŝƚƵƐŝWĞŶŐŐĂũŝĂŶdŝŶŐŐŝ 8,000
(peringkat diploma & ke atas)
Studying at Higher Educational institute
Individu Individual
ͻ ŶĂŬŬĞůĂŝŶĂŶƵƉĂǇĂ
kurang upaya 6,000
Disabled child
ͻ ŶĂŬŬĞůĂŝŶĂŶƵƉĂǇĂǇĂŶŐďĞůĂũĂƌĚŝ/ŶƐƚŝƚƵƐŝWĞŶŐŐĂũŝĂŶ
kurang upaya ϭϰ͕ϬϬϬ
dŝŶŐŐŝ
Disabled child studying at higher educational institute
<t^W 4,000
EPF
WƌĞŵŝƵŵ/ŶƐƵƌĂŶƐEǇĂǁĂ 3000
Premium Life Insurance
WZ<^K 250
SOSCO
e-BOOK AT A GLANCE ϭϭ
JENIS REBAT NILAI REBAT SYARAT

TYPES OF REBATES LIMIT REMARKS
Diri ZDϰϬϬ WĞŶĚĂƉĂƚĂŶďĞƌĐƵŬĂŝƚŝĚĂŬŵĞůĞďŝŚŝ
Self ZDϯϱ͕ϬϬϬ
Chargeable income does not exceed
RM35,000
Suami/Isteri ZDϰϬϬ WĞŶĚĂƉĂƚĂŶďĞƌĐƵŬĂŝƚŝĚĂŬŵĞůĞďŝŚŝ
ͻ WĞŶĚĂƉĂƚĂŶ ZDϯϱ͕ϬϬϬĚĂŶƐƵĂŵŝͬŝƐƚĞƌŝ
ďĞƌĐƵŬĂŝǇĂŶŐ ƚŝĂĚĂƉĞŶĚĂƉĂƚĂŶͬƚŝĂĚĂũƵŵůĂŚ
ƚŝĚĂŬŵĞůĞďŝŚŝ pendapatan
ZDϯϱ͕ϬϬϬĚĂŶ Chargeable income does not exceed
ƚĞůĂŚĚŝďĞŶĂƌŬĂŶ RM35,000 and husband/wife has no
pelepasan income/no total income
suami/isteri
sebanyak
ZDϰ͕ϬϬϬ
Husband/Wife
ͻ Chargeable
income does
not exceed
RM35,000 and
where he/she
has been allowed
a deduction of
RM4,000 for the
spouse
ĂŬĂƚͬ&ŝƚƌĂŚ dĞƌŚĂĚƐĞŚŝŶŐŐĂ ĂŬĂƚĚŝďĂǇĂƌĚĂůĂŵƚĂŚƵŶŬĂůĞŶĚĂƌ
Zakat/Fitrah ũƵŵůĂŚĐƵŬĂŝ Zakat paid in calendar year
dikenakan
Limited to total tax
charged Individu Individual
ϭϮ SEPINTAS e-BUKU
LAIN-LAIN PELEPASAN YANG BOLEH DITUNTUT DALAM PENGIRAAN CUKAI

OTHER DEDUCTION CAN BE CLAIMED IN TAX COMPUTATION
;^ŝůĂŬĞŵƵŬĂŬĂŶŽƌĂŶŐdWϭŬĞƉĂĚĂŵĂũŝŬĂŶƵŶƚƵŬW^ĞďĂŐĂŝƵŬĂŝDƵŬƚĂŵĂĚͿ
(Please submit TP1 Form to employer for MTD as a Final Tax)
Pelepasan dan Rebat Cukai

Tax Reliefs & rebate calculated In MTD Computation:
dͬdϮϬϮϬ dͬdϮϬϮϭ
:ĞŶŝƐWĞůĞƉĂƐĂŶ ,ĂĚWĞůĞƉĂƐĂŶ ,ĂĚWĞůĞƉĂƐĂŶ
Types of Relief Limit Limit
;ZDͿ ;ZDͿ
WĞƌďĞůĂŶũĂĂŶƌĂǁĂƚĂŶƉĞƌƵďĂƚĂŶ͕ŬĞƉĞƌůƵĂŶ 5,000 8,000
ŬŚĂƐĚĂŶƉĞŶũĂŐĂƵŶƚƵŬŝďƵďĂƉĂ;ŬĞĂĚĂĂŶ
ŬĞƐŝŚĂƚĂŶĚŝƐĂŚŬĂŶŽůĞŚƉĞŶŐĂŵĂůƉĞƌƵďĂƚĂŶͿ
Medical treatment, special needs and carer
expenses for parents (Medical condition
certified by medical practitioner)
dh
or
WĞůĞƉĂƐĂŶ/h ϭ͕ϱϬϬ Ͳ
Restricted to only one MOTHER
WĞůĞƉĂƐĂŶW ϭ͕ϱϬϬ Ͳ
Restricted to only one FATHER
ͲƚĞƌƚĂŬůƵŬŬĞƉĂĚĂŬƌŝƚĞƌŝĂƐĞŬƐǇĞŶϰϲ;ϭͿ;ϬͿ
Wϭϵϲϳ
- subject to criteria of Section 46 (1) (0) ITA 1967
Individu Individual
(Hanya layak dituntut sekiranya tidak menuntut

ƉĞůĞƉĂƐĂŶƉĞƌƵďĂƚĂŶ͕ŬĞƉĞƌůƵĂŶŬŚĂƐĚĂŶ
ƉĞŶũĂŐĂƵŶƚƵŬŝďƵďĂƉĂĚĂůĂŵƚĂŚƵŶƚĂŬƐŝƌĂŶ
yang sama)
(Only eligible to claim if not claiming medical
relief, special needs and carer expenses for
parents in the same year of assessment)
e-BOOK AT A GLANCE ϭϯ
;ZDͿ ;ZDͿ
WĞƌĂůĂƚĂŶƐŽŬŽŶŐĂŶĂƐĂƐƵŶƚƵŬŬĞŐƵŶĂĂŶ
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)
ͻ ĞůĂŶũĂƉĞƌƵďĂƚĂŶƉĞŶǇĂŬŝƚƐĞƌŝƵƐƵŶƚƵŬĚŝƌŝ
sendiri, suami/isteri atau anak
Medical expenses for serious diseases for
self, spouse or child
ͻ ZĂǁĂƚĂŶŬĞƐƵďƵƌĂŶŬĞĂƚĂƐĚŝƌŝƐĞŶĚŝƌŝĂƚĂƵ
suami/isteri
Medical expenses for fertility treatment for
self or spouse
WĞŵĞƌŝŬƐĂĂŶƉĞƌƵďĂƚĂŶƉĞŶƵŚŬĞĂƚĂƐĚŝƌŝ 6,000
sendiri, suami/isteri atau anak
Complete medical examination for self, spouse
or child
8,000
dĂŚƵŶdĂŬƐŝƌĂŶϮϬϮϬƚĞƌŚĂĚŬĞƉĂĚĂZDϱϬϬ
Year of Assessment 2020 restricted to RM500
dĂŚƵŶdĂŬƐŝƌĂŶϮϬϮϭƚĞƌŚĂĚŬĞƉĂĚĂZDϭ͕ϬϬϬ
Year of Assessment 2021 restricted to RM1,000 Individu Individual
ΎdĂŵďĂŚĂŶŵƵůĂŝddϮϬϮϭ
Additional for YA 2021
ͻ WĞŵǀĂŬƐŝŶĂŶŬĞĂƚĂƐĚŝƌŝƐĞŶĚŝƌŝ͕ƐƵĂŵŝͬŝƐƚĞƌŝ
ĂƚĂƵĂŶĂŬ;dĞƌŚĂĚZDϭ͕ϬϬϬͿ dŝĂĚĂ
Vaccination expenses which qualified for
deduction for self, spouse or child (Restricted
to RM1,000)
ϭϰ SEPINTAS e-BUKU
;ZDͿ ;ZDͿ
Gaya Hidup
Lifestyle
ͻ WĞŵďĞůŝĂŶďĂŚĂŶďĂĐĂĂŶ
Purchase of reading material
ͻ WĞŵďĞůŝĂŶŬŽŵƉƵƚĞƌƉĞƌŝďĂĚŝ͕ƚĞůĞĨŽŶ
pintar/tablet
Purchase of personal computer, smartphone/
tablet
ͻ WĞŵďĞůŝĂŶƉĞƌĂůĂƚĂŶƐƵŬĂŶƵŶƚƵŬĂŬƚŝǀŝƚŝ
2,500 2,500
ƐƵŬĂŶ;ŵĞŶŐŝŬƵƚŬƚĂWĞŵďĂŶŐƵŶĂŶ^ƵŬĂŶ
ϭϵϵϳͿΘďĂǇĂƌĂŶŬĞĂŚůŝĂŶŐŝŵŶĂƐŝƵŵ
Purchase of sports equipment include gym
membership fees and two wheel bicycle
(excluding motorized bicycles)
ͻ ĂǇĂƌĂŶďŝůůĂŶŐŐĂŶĂŶŝŶƚĞƌŶĞƚ;ĂƚĂƐŶĂŵĂ
sendiri)
Payment of monthly bill for internet
subscription
Individu Individual
e-BOOK AT A GLANCE ϭϱ
;ZDͿ ;ZDͿ
Tambahan TT 2021
Additional YA 2021
'ĂǇĂŚŝĚƵƉʹƉĞůĞƉĂƐĂŶƚĂŵďĂŚĂŶƵŶƚƵŬ
ŬĞŐƵŶĂĂŶͬŵĂŶĨĂĂƚĚŝƌŝƐĞŶĚŝƌŝ͕ƐƵĂŵŝͬŝƐƚĞƌŝ
atau anak bagi:
Lifestyle – additional relief for self/spouse or
child:
;ŝͿ WĞŵďĞůŝĂŶƉĞƌĂůĂƚĂŶƐƵŬĂŶƵŶƚƵŬĂŬƚŝǀŝƚŝ
ƐƵŬĂŶŵĞŶŐŝŬƵƚŬƚĂWĞŵďĂŶŐƵŶĂŶ^ƵŬĂŶ
ϭϵϵϳ
Purchase of sports equipment for
sports activity defined under the Sports
Development Act 1997
500
;ŝŝͿ ĂǇĂƌĂŶƐĞǁĂĂƚĂƵĨŝŬĞŵĂƐƵŬĂŶŬĞĨĂƐŝůŝƚŝ
sukan
Payment of rental or entrance fee to any
sports facility
;ŝŝŝͿ ĂǇĂƌĂŶĨŝƉĞŶĚĂĨƚĂƌĂŶďĂŐŝŵĞŶǇĞƌƚĂŝ
pertandingan yang mana penganjur
ĚŝůƵůƵƐŬĂŶĚĂŶĚŝůĞƐĞŶŬĂŶŽůĞŚ
WĞƐƵƌƵŚũĂǇĂ^ƵŬĂŶĚŝďĂǁĂŚŬƚĂ
WĞŵďĂŶŐƵŶĂŶ^ƵŬĂŶϭϵϵϳ
Payment for registration fee for any
sports competition where the organizer
is approved and licensed by the
Commissioner of Sports under the Sports
Individu Individual
Development Act 1997

'ĂǇĂŚŝĚƵƉʹWĞŵďĞůŝĂŶŬŽŵƉƵƚĞƌƉĞƌŝďĂĚŝ͕
ƚĞůĞĨŽŶƉŝŶƚĂƌĂƚĂƵƚĂďůĞƚƵŶƚƵŬŬĞŐƵŶĂĂŶͬ
ŵĂŶĨĂĂƚĚŝƌŝƐĞŶĚŝƌŝ͕ƐƵĂŵŝͬŝƐƚĞƌŝĂƚĂƵĂŶĂŬĚĂŶ
bukan untuk kegunaan perniagaan 2,500 2,500
Lifestyle – Purchase of personal computer,
smartphone or tablet for self, spouse or child
not for business use
ϭϲ SEPINTAS e-BUKU
;ZDͿ ;ZDͿ
WĞŵďĞůŝĂŶƉĞƌĂůĂƚĂŶƉĞŶǇƵƐƵĂŶŝďƵ ϭ͕ϬϬϬ ϭ͕ϬϬϬ
Purchase of breastfeeding equipment
ͻ ^ĞƚWĂŵ^ƵƐƵĚĂŶWĞŬŝƐ
Breast Pump Kit and Ice Pack
ͻ ĞŬĂƐWĞŶŐƵŵƉƵůĂŶĚĂŶWĞŶǇŝŵƉĂŶĂŶ^ƵƐƵ
Breast Milk Collection and Storage
ͻ ^ĞƚͬĞŐWĞŶǇĞũƵŬ
Cooler Set/Bags
;ŝďĞŶĂƌŬĂŶƐĞŬĂůŝĚĂůĂŵϮdĂŚƵŶdĂŬƐŝƌĂŶͿ
(Deduction is allowed once in every 2 years of
assesment)
zƵƌĂŶƉĞŶŐŚĂŶƚĂƌĂŶĂŶĂŬǇĂŶŐďĞƌƵŵƵƌϲ 3,000 3,000
ƚĂŚƵŶĚĂŶŬĞďĂǁĂŚŬĞƚĂŵĂŶĂƐƵŚĂŶŬĂŶĂŬͲ
ŬĂŶĂŬͬƚĂĚŝŬĂǇĂŶŐďĞƌĚĂĨƚĂƌ
Child care fees to a registered child care centre/
kindergarten for a child aged 6 years and below
dĂďƵŶŐĂŶďĞƌƐŝŚĚĂůĂŵ^Ŭŝŵ^ŝŵƉĂŶĂŶ 8,000 8,000
WĞŶĚŝĚŝŬĂŶEĂƐŝŽŶĂů;^^WEͿ
Net deposit in Skim Simpanan Pendidikan
Nasional (SSPN)
/ŶƐƵƌĂŶƐŶǇĂǁĂͬdĂŬĂĨƵůΘ<t^W 7,000 7,000
Life Insurance & EPF
/ŶĚŝǀŝĚƵh<EWĞŶũĂǁĂƚǁĂŵĞƌƉĞŶĐĞŶ
OTHER THAN Pensionable Public Servant
category
Individu Individual
ͻ /ŶƐƵƌĂŶƐEǇĂǁĂͬdĂŬĂĨƵů;dĞƌŚĂĚŬĞƉĂĚĂ
ZDϯ͕ϬϬϬͿ
ͻ >ŝĨĞŝŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵ;ZĞƐƚƌŝĐƚĞĚƚŽ
RM3,000)
ͻ ĂƌƵŵĂŶ<t^W;dĞƌŚĂĚŬĞƉĂĚĂZDϰ͕ϬϬϬͿ
ͻ ŽŶƚƌŝďƵƚŝŽŶƚŽW&;ZĞƐƚƌŝĐƚĞĚƚŽZDϰ͕ϬϬϬͿ
/ŶĚŝǀŝĚƵWĞŶũĂǁĂƚǁĂŵĞƌƉĞŶĐĞŶ
Pensionable public servant category
ͻ /ŶƐƵƌĂŶƐEǇĂǁĂͬdĂŬĂĨƵů;dĞƌŚĂĚŬĞƉĂĚĂ
ZDϳ͕ϬϬϬͿ
ͻ >ŝĨĞŝŶƐƵƌĂŶĐĞƉƌĞŵŝƵŵ;ZĞƐƚƌŝĐƚĞĚƚŽ
RM7,000)
e-BOOK AT A GLANCE ϭϳ
;ZDͿ ;ZDͿ
^ŬŝŵƉĞƌƐĂƌĂĂŶƐǁĂƐƚĂĚĂŶĂŶƵŝƚŝƚĞƌƚĂŶŐŐƵŚ 3,000 3,000
ǇĂŶŐĚŝůƵůƵƐŬĂŶŽůĞŚ^ƵƌƵŚĂŶũĂǇĂ^ĞŬƵŝƌŝƚŝ
Deferred Annuity and Private Retirement
Scheme (PRS)
Insurans perubatan dan pendidikan (diri sendiri, 3,000 3,000
pasangan dan anak)
Education and medical insurance (self/spouse
and child)
WĞƌďĞůĂŶũĂĂŶƉĞůĂŶĐŽŶŐĂŶĚŽŵĞƐƚŝŬďĂŐŝ͗ ϭ͕ϬϬϬ ϭ͕ϬϬϬ
Domestic tourism expenditure for:
;ŝͿ ĂǇĂƌĂŶƉĞŶŐŝŶĂƉĂŶĚŝƉƌĞŵŝƐƉĞŶŐŝŶĂƉĂŶ
ǇĂŶŐďĞƌĚĂĨƚĂƌĚĞŶŐĂŶWĞƐƵƌƵŚũĂǇĂ
WĞůĂŶĐŽŶŐĂŶĚŝďĂǁĂŚŬƚĂ/ŶĚƵƐƚƌŝ
WĞůĂŶĐŽŶŐĂŶϭϵϵϮ
Accommodation fee at accommodation
premises registered with the Ministry of
Tourism, Arts and Culture Malaysia
;ŝŝͿ ĂǇĂƌĂŶĨŝŵĂƐƵŬŬĞƚĞŵƉĂƚƚĂƌŝŬĂŶ
ƉĞůĂŶĐŽŶŐ
Entrance fees to tourist attraction centres
;ŝŝŝͿ WĞŵďĞůŝĂŶƉĂŬĞũƉĞůĂŶĐŽŶŐĂŶĚŽŵĞƐƚŝŬ
melalui ejen pengembaraan berlesen
ǇĂŶŐďĞƌĚĂĨƚĂƌĚĞŶŐĂŶWĞƐƵƌƵŚũĂǇĂ
WĞůĂŶĐŽŶŐĂŶĚŝďĂǁĂŚŬƚĂ/ŶĚƵƐƚƌŝ
WĞůĂŶĐŽŶŐĂŶϭϵϵϮ
Purchase of domestic travel packages
through a licensed travel agent registered
with the Commissioner of Toursim
Individu Individual
PERHATIAN: SIMPANĚŽŬƵŵĞŶĚĂŶƌĞŬŽĚƐĞůĂŵĂϳƚĂŚƵŶďĂŐŝƐĞŵĂŬĂŶ,^ŝ>
PLEASE NOTE: KEEP document and records for 7 years for HASiL review
ϭϴ SEPINTAS e-BUKU
KADAR CUKAI INDIVIDU UNTUK TAHUN 2021

TAX RATES OF RESIDENT INDIVIDUAL FOR YEAR OF ASSESSMENT 2021
JADUAL CUKAI BAGI INDIVIDU PEMASTAUTIN MULAI TAHUN TAKSIRAN 2021

TAX SCHEDULE FOR RESIDENT INDIVIDUALS FOR YEAR OF ASSESSMENT 2021
<d'KZ/ E:ZE WE'/ZE <Z h</
CATEGORY WEWdE CALCULATION RATES TAXES
Zh</ ZD % ZD
CHARGEABLE (b) ;ĐͿ (d)
INCOME
(a)
A ϬͲϱ͕ϬϬϬ 5,000 pertama 0 0
first
ϱ͕ϬϬϭͲϮϬ͕ϬϬϬ 5,000 pertama ϭ 0
first ϭϱϬ
ϭϱ͕ϬϬϬ ďĞƌŝŬƵƚŶǇĂ
next
ϮϬ͕ϬϬϭͲ 20,000 pertama 3 ϭϱϬ
35,000 first 450
next
D ϯϱ͕ϬϬϭͲ 35,000 pertama 8 600
50,000 first ϭ͕ϮϬϬ
next
ϱϬ͕ϬϬϭͲ 50,000 pertama ϭϯ ϭ͕ϴϬϬ
70,000 first 2,600
20,000 berikutnya
next
Individu Individual
F ϳϬ͕ϬϬϭͲ 70,000 pertama Ϯϭ 4,400

ϭϬϬ͕ϬϬϬ first 6,300
30,000 berikutnya
next
G ϭϬϬ͕ϬϬϭͲ ϭϬϬ͕ϬϬϬ ƉĞƌƚĂŵĂ 24 ϭϬ͕ϳϬϬ
250,000 first 36,000
ϭϱϬ͕ϬϬϬ ďĞƌŝŬƵƚŶǇĂ
next
e-BOOK AT A GLANCE ϭϵ
JADUAL CUKAI BAGI INDIVIDU PEMASTAUTIN MULAI TAHUN TAKSIRAN 2021

TAX SCHEDULE FOR RESIDENT INDIVIDUALS FOR YEAR OF ASSESSMENT 2021
H ϮϱϬ͕ϬϬϭͲ 250,000 pertama 24.5 46,700
400,000 first 36,750
ϭϱϬ͕ϬϬϬ ďĞƌŝŬƵƚŶǇĂ
next
I ϰϬϬ͕ϬϬϭͲ 400,000 pertama 25 83,450
600,000 first 50,000
200,000 berikutnya
next
J ϲϬϬ͕ϬϬϭͲ 600,000 pertama 26 ϭϯϯ͕ϰϱϬ
ϭ͕ϬϬϬ͕ϬϬϬ first ϭϬϰ͕ϬϬϬ
400,000 berikutnya
next
K ϭ͕ϬϬϬ͕ϬϬϭͲ ϭ͕ϬϬϬ͕ϬϬϬ ƉĞƌƚĂŵĂ 28 237,450
2,000,000 first 280,000
ϭ͕ϬϬϬ͕ϬϬϬ ďĞƌŝŬƵƚŶǇĂ
next
> DĞůĞďŝŚŝ 2,000,000 30 ϱϭϳ͕ϰϱϬ
Exceeded Setiap ringgit
2,000,000 berikutnya
Every subsequent
ringgit
PERHATIAN PLEASE NOTE

WĞŵďĂǇĂƌĐƵŬĂŝƉĞƌůƵůĂŚŵĞŶǇŝŵƉĂŶƌĞŬŽĚŬĞůƵĂƌͬŵĂƐƵŬĚĂƌŝDĂůĂǇƐŝĂ
ďĂŐŝƉĞŶŐĞƐĂŚĂŶdĂƌĂĨDĂƐƚĂƵƚŝŶ;ƚĞƌƵƚĂŵĂďĂŐŝƚƵũƵĂŶƉĞƌŵŽŚŽŶĂŶ^ƵƌĂƚ
WĞŶǇĞůĞƐĂŝĂŶƵŬĂŝͿƵŶƚƵŬŵĞŶŐĞůĂŬŬĂŶŬĞƐĂůĂŚĂŶƐĞŵĂƐĂŵĞŶŐŚĂŶƚĂƌŽƌĂŶŐ
EǇĂƚĂƵŬĂŝWĞŶĚĂƉĂƚĂŶ Individu Individual
Taxpayer should keep proper record of movement in/out of Malaysia for
verification of Resident Status (especially for the purpose of Tax Clearance Letter) to
avoid inaccuracy mistakes when submitting Income Tax Return Form
20 SEPINTAS e-BUKU
PENDAPATAN INDIVIDU BUKAN PEMASTAUTIN

INCOME OF NON-RESIDENT INDIVIDUAL
Taraf Mastautin Individu:

Individual Resident Status:
ŝ͘ ĞƌĚĂƐĂƌŬĂŶŬĞďĞƌĂĚĂĂŶĨŝǌŝŬĂůĚŝDĂůĂǇƐŝĂ
Determined by reference to the physical presence in Malaysia
ŝŝ͘ ƵŬĂŶďĞƌĚĂƐĂƌŬĂŶŬĞǁĂƌŐĂŶĞŐĂƌĂĂŶĂƚĂƵŬĞƌĂŬǇĂƚĂŶ
Resident status of an individual for a basis year for a year of assessment is
determined by reference to the physical presence of that individual in Malaysia
and not based on nationality or Citizenship
ŝŝŝ͘ ^ĞŬƵƌĂŶŐͲŬƵƌĂŶŐŶǇĂďĞƌĂĚĂƐĞĐĂƌĂĨŝǌŝŬĂůĚŝDĂůĂǇƐŝĂƐĞůĂŵĂϭϴϮŚĂƌŝĂƚĂƵůĞďŝŚ
ĚĂůĂŵƐĂƚƵƚĂŚƵŶŬĂůĞŶĚĂƌ
Presence physically in Malaysia for at least 182 days in a calendar year
Ύ^ŝůĂƌƵũƵŬ^ĞŬƐǇĞŶϳ͕ŬƚĂƵŬĂŝWĞŶĚĂƉĂƚĂŶϭϵϲϳĚĂŶ<ĞƚĞƚĂƉĂŶhŵƵŵϭϭͬϮϬϭϳ
Subject to Section 7 Income Tax Act 1967 & Public Ruling 11/2017
LAYANAN CUKAI
TAX TREATMENT
Perkara Bermastautin Tidak bermastautin

Item Resident Non-Resident
<ĂĚĂƌƵŬĂŝ ZƵũƵŬ:ĂĚƵĂů<ĂĚĂƌƵŬĂŝ 30%
Tax Rates Individu 30%
Refer Individual Tax
Schedule
dƵŶƚƵƚĂŶƉĞůĞƉĂƐĂŶͬ >ĂǇĂŬ dŝĚĂŬ>ĂǇĂŬ
Individu Individual
ZĞďĂƚƵŬĂŝ Entitled Not Entitled

Personal Relief/Rebates
e-BOOK AT A GLANCE Ϯϭ
KADAR CUKAI INDIVIDU BUKAN PEMASTAUTIN

NON RESIDENT INDIVIDUAL TAX RATE
Tahun Taksiran
Year of Assessment
2015 2016 - 2019 2020 & 2021
25% 28% 30%

Simpan rekod keluar/masuk:
Keep proper list of entering/exiting records:
ŝ͘ WĞŶŐĞƐĂŚĂŶdĂƌĂĨDĂƐƚĂƵƚŝŶ
Confirmation of Resident Status
ŝŝ͘ ^ƵƌĂƚWĞŶǇĞůĞƐĂŝĂŶƵŬĂŝ
Tax Clearance Letter
ŝŝŝ͘ WĞŶŐŚĂŶƚĂƌĂŶŽƌĂŶŐEǇĂƚĂƵŬĂŝWĞŶĚĂƉĂƚĂŶ
Submission of Income Tax Return Form
PENGHANTARAN BORANG CUKAI PENDAPATAN

SUBMISSION FORM
Jenis Borang Kategori Pembayar Cukai Tarikh Akhir

Form Type Taxpayer Catergory Pengemukaan Borang
Form Submission
Deadline
/ŶĚŝǀŝĚƵWĞŵĂƐƚĂƵƚŝŶ 30 April
zĂŶŐdŝĚĂŬŵĞŶũĂůĂŶŬĂŶWĞƌŶŝĂŐĂĂŶ
Resident Individuals Who Does Not Do
Business
Individu Individual
/ŶĚŝǀŝĚƵWĞŵĂƐƚĂƵƚŝŶǇĂŶŐDĞŶũĂůĂŶŬĂŶ 30 Jun
WĞƌŶŝĂŐĂĂŶ
Resident Individuals Doing Business
22 SEPINTAS e-BUKU
Jenis Borang Kategori Pembayar Cukai Tarikh Akhir

Form Type Taxpayer Catergory Pengemukaan Borang
Form Submission
Deadline
d /ŶĚŝǀŝĚƵWĞŵĂƐƚĂƵƚŝŶ d/<DĞŶũĂůĂŶŬĂŶ
;WĞŬĞƌũĂĞƌƉĞŶŐĞƚĂŚƵĂŶͬĞƌŬĞƉĂŬĂƌĂŶͬ WĞƌŶŝĂŐĂĂŶ͗
ƵŬĂŶtĂƌŐĂŶĞŐĂƌĂŵĞŵĞŐĂŶŐ:ĂǁĂƚĂŶ NOT Doing Business:
hƚĂŵĂͿ 30 April
Resident Individuals (Knowledgeable
Worker/Expertise/Non-Citizen holdings Menjalankan
main position) WĞƌŶŝĂŐĂĂŶ͗
M /ŶĚŝǀŝĚƵƵŬĂŶWĞŵĂƐƚĂƵƚŝŶ Doing Business:
Non-Residents Individuals 30 Jun
Dd /ŶĚŝǀŝĚƵƵŬĂŶWĞŵĂƐƚĂƵƚŝŶ
;WĞŬĞƌũĂĞƌƉĞŶŐĞƚĂŚƵĂŶͿ
Non-Resident Individuals (Knowledgeable
Worker)
TARIKH AKHIR BAYARAN CUKAI

DUE DATE OF TAX PAYMENT
Jenis ŽƌĂŶŐ dĂƌŝŬŚŬŚŝƌWĞŵďĂǇĂƌĂŶ

Type Form Last Payment Due Date
WŽƚŽŶŐĂŶƵŬĂŝƵůĂŶĂŶ;/ŶĚŝǀŝĚƵWƵŶĐĂ Wϯϵ ϭϱŚďďĞƌŝŬƵƚŶǇĂ
WĞŶŐŐĂũŝĂŶͿ 15th the following month
Monthly Tax Deduction (Individual Income)
/ŶĚŝǀŝĚƵWƵŶĐĂWĞƌŶŝĂŐĂĂŶ WϱϬϬ ϯϬŚďƐĞƚŝĂƉϮďƵůĂŶ
Individual Business Income 30th every 2 months
Individu Individual
SEKATAN PERJALANAN
STOPPAGE ORDER
ŝ͘ ŝŬĞŶĂŬĂŶŬĞƉĂĚĂŝŶĚŝǀŝĚƵͬƉĞŶŐĂƌĂŚƐǇĂƌŝŬĂƚ
Applicable to individuals/company directors
ŝŝ͘ 'ĂŐĂůŵĞŶũĞůĂƐŬĂŶƚƵŶŐŐĂŬĂŶĐƵŬĂŝ
Fail to settle tax arrears
TINDAKAN SEKIRANYA DISEKAT?

WHAT YOU SHOULD DO?
^ŝůĂŚƵďƵŶŐŝƚĂůŝĂŶĚŝďĂǁĂŚƵŶƚƵŬďĂŶƚƵĂŶƐĞŵĂŬĂŶũƵŵůĂŚƚƵŶŐŐĂŬĂŶĐƵŬĂŝ
Please contact the following telephone number for assistance to check your
outstanding tax
Talian Nombor Telefon Waktu Perkhidmatan

Contact Telephone Number Operating Hours
/ďƵWĞũĂďĂƚ ϬϯͲϴϯϭϯϴϴϴϴƐĂŵďϮϭϱϯϵͬ /ƐŶŝŶʹ:ƵŵĂĂƚ
Headquarters ϮϭϱϰϯͬϮϭϱϱϬͬϮϭϰϵϬͬϮϭϴϴϰ ϴ͘ϬϬƉĂŐŝʹϱ͘ϬϬƉĞƚĂŶŐ
Monday – Friday
8.00 am – 5.00 pm
,^ŝ>ĂƌĞ>ŝŶĞ ϬϯͲϴϵϭϭϭϬϬϬ /ƐŶŝŶʹ:ƵŵĂĂƚ
HASiL Care Line ϵ͘ϬϬƉĂŐŝʹϱ͘ϬϬƉĞƚĂŶŐ
Monday – Friday
9.00 am – 5.00 pm
,^ŝ>ZĞĐŽǀĞƌǇĂůůĞŶƚĞƌ ϬϯͲϴϳϱϭϭϬϬϬ /ƐŶŝŶʹ:ƵŵĂĂƚ
HASiL Recovery Call Center ϴ͘ϯϬƉĂŐŝʹϱ͘ϬϬƉĞƚĂŶŐ
Monday – Friday
8.30 am – 5.00 pm

^ĞďĞůƵŵŬĞůƵĂƌŶĞŐĂƌĂ͕ƐŝůĂƐĞŵĂŬƐƚĂƚƵƐĂŶĚĂĚŝDǇdĂǆĂƚĂƵŚƚƚƉ͗ͬͬƐƐƉŝ͘ŝŵŝ͘ŐŽǀ͘ŵǇ͘
ĂǇĂƌƚƵŶŐŐĂŬĂŶĐƵŬĂŝĚĂŶ<Dh<<EďƵŬƚŝƉĞŵďĂǇĂƌĂŶŬĞƉĂĚĂĐĂǁĂŶŐĂŶ,^ŝ>
ǇĂŶŐŵĞŶŐĞŶĚĂůŝŬĂŶĨĂŝůĐƵŬĂŝĂŶĚĂ
Before leaving the country, please check your status at MyTax or ŚƚƚƉ͗ͬͬƐƐƉŝ͘ŝŵŝ͘
gov.my. Pay your outstanding balance and SUBMIT proof of payment to HASiL
Branch which handle your tax file
Individu Individual
24 SEPINTAS e-BUKU
PENDAPATAN PERNIAGAAN INDIVIDU DAN PERKONGSIAN

INDIVIDUAL BUSINESS AND PARTNERSHIP INCOME
<ĞƵŶƚƵŶŐĂŶǇĂŶŐĚŝƉĞƌŽůĞŚŝĚĂƌŝƉĂĚĂŵĞŶũĂůĂŶŬĂŶ
ƉĞƌŶŝĂŐĂĂŶ͕ƉĞƌĚĂŐĂŶŐĂŶ͕ƉĞŶĐĂƌŝĂŶĂƚĂƵƉƌŽĨĞƐŝŽŶ
ĂĚĂůĂŚŵĞƌƵƉĂŬĂŶƉĞŶĚĂƉĂƚĂŶǇĂŶŐůĂǇĂŬ
ĚŝŬĞŶĂŬĂŶĐƵŬĂŝ;ƚĞƌŵĂƐƵŬƐĞďĂƌĂŶŐďĞŶƚƵŬ
ƉĞƌŶŝĂŐĂĂŶǇĂŶŐƚŝĚĂŬďĞƌĚĂĨƚĂƌĚĞŶŐĂŶ
ŵĂŶĂͲŵĂŶĂƉŝŚĂŬďĞƌŬƵĂƐĂʹŬŽŶŽŵŝ
ĂǇĂŶŐĂŶͿ
Gain/profit from carrying on a business,
trade, vocation/profession are liable to tax
(including any form of business that is not
registered with the authorities)
Perniagaan terdiri daripada
Business includes Info lanjut sila imbas
Kod QR ini
Scan this QR Code
for details
Milikan Tunggal/ Perkongsian

Bekerja Sendiri Partnership
Sole Proprietorship/
Self Employed
Individu Individual
Antara Contoh Perniagaan

Example Of Business
WĞƌŶŝĂŐĂĂŶƌƵŶĐŝƚ WĞƌŶŝĂŐĂĂŶũƵĂůĂŶůĂŶŐƐƵŶŐ
Retail Business Direct Selling
WĞƌŶŝĂŐĂĂŶŐĞƌĂŝͬƉĂƐĂƌŵĂůĂŵ WĞƌŶŝĂŐĂĂŶWĞƌƚĂŶŝĂŶĚĂŶWĞŶƚĞƌŶĂŬĂŶ
Hawker/Night Market Agricultural and Livestock Business
WĞƌŶŝĂŐĂĂŶŵĞůĂůƵŝŝŶƚĞƌŶĞƚ;ŬŽŶŽŵŝ ŝĚĂŶŐWĞŶƵůŝƐĂŶͬůŽŐŐĞƌͬzŽƵƚƵďĞƌ
Digital) Writer/Youtuber/Bloggers
Online Business (Digital Economy)
ŝĚĂŶŐůĂŬŽŶĂŶ͕ŶǇĂŶǇŝĂŶͬĚƵƚĂƉƌŽĚƵŬͬ <ůŝŶŝŬ͕ĨŝƌŵĂŐƵĂŵĂŶͬůĂŝŶͲůĂŝŶ
ulasan produk ƉĞƌŬŚŝĚŵĂƚĂŶƉƌŽĨĞƐŝŽŶĂů
Acting/Singing/Product Ambassador Clinic/Legal Firm/Any Other Professional
Hosting Services
<ŽŵŝƐĞŶͬ<ĞůĂƐdƵŝƐǇĞŶͬWĞŶĐĞƌĂŵĂŚ WĞŵĂŶĚƵdĞŬƐŝ͕'ƌĂď
Commission/Tuition Class/Speaker Taxi Driver/Grab
TANGGUNGJAWAB
PENIAGA RESPONSIBILITIES OF
BUSINESS OWNERS
DĂŌar sebagai pembayar
cukai apabila memulakan
perniagaan
Register as taxpayer
ǁŚĞŶƐƚĂƌƟŶŐĂďƵƐŝŶĞƐƐ Hantar Borang Nyata pada
tarikh yang ditetapkan
^ƵďŵŝƚReƚƵƌŶForm on the
ĚĂtĞƐƉĞĐŝĮĞĚ
Sediakan akaun & penyata
lain-lain pendapatan
Prepare statements of
accŽƵnt & other statement Simpan dokumen, rekod dan
akaun perniagaan selama 7
tahun
KĞĞƉƉƌŽƉĞƌĚŽĐƵŵĞnt,
Dapatkan khidmat akauntan recŽƌĚƐΘďƵƐŝŶĞƐƐĂccŽƵnt
bertauliah/ejen cukai for 7 years
berd ar
EŶŐĂŐĞƋƵĂůŝĮĞĚ
Individu Individual
accŽƵntants/registĞƌĞĚtax
agent Pa ayaran
Ansuran/Skim Ansuran
(CP500)
Maklumkan secara bertulis ŽŵƉůǇǁŝƚŚ/ŶstĂůŵĞnt
sekiranya perniagaan Scheme (CP500)
ditamatkan/pertukaran
ahli kongsi
ďƵƐŝŶĞƐƐŝƐĐůŽƐĞĚ/change of
partner in partnership
26 SEPINTAS e-BUKU
PENDAPATAN KASAR PERNIAGAAN

GROSS INCOME DERIVED FROM BUSINESS
ͻ WĞŶĞƌŝŵĂĂŶƚƵŶĂŝďĂŐŝďĂƌĂŶŐǇĂŶŐĚŝũƵĂůͬƉĞƌŬŚŝĚŵĂƚĂŶǇĂŶŐĚŝďĞƌŝŬĂŶ
Cash receipts from sale of goods/services provided
ͻ ^ĞŵƵĂďĞůƵŵƚĞƌŝŵĂǇĂŶŐƚĞƌďŝƚĚĂƌŝƉĂĚĂďĂƌĂŶŐͲďĂƌĂŶŐǇĂŶŐĚŝũƵĂůĚĂŶ
ƉĞƌŬŚŝĚŵĂƚĂŶǇĂŶŐĚŝďĞƌŝŬĂŶ
All receivables incurred from sale of goods & services provided
ͻ WĞŶĞƌŝŵĂĂŶďĞƌƵƉĂďĂƌĂŶŐĂŶ
Receipts in kind
ͻ ,ƵƚĂŶŐůĂƉƵŬƉĞƌŶŝĂŐĂĂŶǇĂŶŐƉƵůŝŚ
Recovery of bad debts
ͻ WĂŵƉĂƐĂŶŝŶƐƵƌĂŶǇĂŶŐĚŝƚĞƌŝŵĂďĞƌŚƵďƵŶŐĚĞŶŐĂŶ
kerugian perniagaan
Insurance compensation received for business loss
ͻ WĞŶŐĞůƵĂƌĂŶͬƉĞŶŐĂŵďŝůĂŶƐƚŽŬĚĂŐĂŶŐĂŶƵŶƚƵŬ
kegunaan sendiri
Withdrawal of business stock for personal use
BAYARAN ANSURAN INDIVIDU (CP500)

INSTALMENT PAYMENT BY INDIVIDUAL (CP500)
Ansuran 6 kali dikeluarkan Bayaran mulai Mac

oleh HASiL Payment beginning
Individu Individual
6 instalments in March
issued by HASiL
DŽŚŽŶƉŝŶĚĂĂŶƐĞďĞůƵŵϯϬ:ƵŶ
ĂǇĂƌƐĞƚŝĂƉĂŶƐƵƌĂŶĚĂůĂŵ ŵĞŶŐŐƵŶĂŬĂŶďŽƌĂŶŐWϱϬϮ
ƚĞŵƉŽŚϯϬŚĂƌŝ Apply for revised instalment before
Each instalment must be paid 30th June using Form CP502
within 30 days
PERBELANJAAN PERNIAGAAN
BUSINESS EXPENSES
Dibenarkan Tidak Dibenarkan

Allowable Non-Allowable
Perbelanjaan yang dilakukan dalam Perbelanjaan bagi tujuan persendirian
menghasilkan pendapatan perniagaan Personal expenses
Expenses incurred in the production of
business income ŽŶƚŽŚ
Example
ŽŶƚŽŚ ͻ ŝůĞůĞŬƚƌŝŬĚĂŶďŝůĂŝƌƌƵŵĂŚ
Example: kediaman, yuran pendidikan anak
ͻ hƉĂŚͬŐĂũŝ dan susut nilai
Wages/salaries Personal electricity bill and water
ͻ <t^WͬWZ<^KƉĞŬĞƌũĂ supply bill, children’s education fees
Employee’s EPF/SOCSO & depreciation
ͻ /ŶƐƵƌĂŶƉĞƌŶŝĂŐĂĂŶ;ŬĞĐƵƌŝĂŶͬ
kebakaran) Perbelanjaan beli asset peribadi
Business insurance (burglary/fire) Purchase of personal assets
ͻ ^ĞǁĂƉƌĞŵŝƐƉĞƌŶŝĂŐĂĂŶ
Rental on business premises ŽŶƚŽŚ
ͻ &ĂĞĚĂŚĂƚĂƐƉŝŶũĂŵĂŶƉĞƌŶŝĂŐĂĂŶ Example
Interest on business loan ͻ <ĞƌĞƚĂ
Car
ͻ ZƵŵĂŚ
House
ͻ WĞƌĂďŽƚ
Furniture
Perbelanjaan Permulaan
Initial expenses
Individu Individual
ŽŶƚŽŚ
Example
ͻ WĞƌďĞůĂŶũĂĂŶƉĞŶƵďƵŚĂŶƉĞƌŶŝĂŐĂĂŶ
Expenditure on incorporation of
business venture
28 SEPINTAS e-BUKU
ELAUN MODAL
CAPITAL ALLOWANCE
Diberi tolakan daripada pendapatan perniagaan sebagai ganti kepada perbelanjaan

ƐƵƐƵƚŶŝůĂŝďĂŐŝƉĞŵďĞůŝĂŶĂƐĞƚǇĂŶŐĚŝŐƵŶĂŬĂŶĚŝĚĂůĂŵƉĞƌŶŝĂŐĂĂŶ͘ůĂƵŶŵŽĚĂů
ĂƚĂƐĂƐĞƚƉĞƌŶŝĂŐĂĂŶďŽůĞŚĚŝƚƵŶƚƵƚĚĂŶĚŝƚŽůĂŬƐĞůĞƉĂƐƉĞŶŐŝƌĂĂŶƉĞŶĚĂƉĂƚĂŶ
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
Elaun Tahunan <ŽŵƉƵƚĞƌĚĂŶƉĞƌĂůĂƚĂŶ/d ϮϬ΀Wh;ͿϭϱϲͬϮϬϭϴ΁
Annual Allowance Computer and ICT Equipment
Kenderaan bermotor, jentera berat 20
Motor vehicles, heavy machinery
>ŽũŝĚĂŶũĞŶƚĞƌĂ ϭϰ
Plant and machinery
WĞƌĂůĂƚĂŶƉĞũĂďĂƚ͕ƉĞƌĂďŽƚůĞŶŐŬĂƉĂŶ ϭϬ
ĚĂŶůĂŝŶͲůĂŝŶ
Office equipment, furnitures & fittings
and others
PERHATIAN PLEASE TAKE NOTE

ͻ dĂƌŝŬŚĂŬŚŝƌŵĞŶŐŚĂŶƚĂƌŽƌĂŶŐΘWĚĂŶŵĞŵďĂǇĂƌďĂŬŝĐƵŬĂŝŬĞŶĂďĂǇĂƌ;ũŝŬĂ
ĂĚĂͿƉĂĚĂϯϬ:ƵŶƐĞƚŝĂƉƚĂŚƵŶ
Deadline for submission of Form B&P and paying the tax balance (if any) on
30th June every year.
Individu Individual
ͻ ZƵũƵŬƐĞŵƵĂƉĞŶǇĂƚĂΘĚŽŬƵŵĞŶƐŽŬŽŶŐĂŶƐĞŵĂƐĂƉĞŶŐŝƐŝĂŶďŽƌĂŶŐ
Refer to all relevant income statements and supporting documents when filling
the return form.
ͻ ^ŝůĂƉĂƐƚŝŬĂŶŬŽĚƉĞƌŶŝĂŐĂĂŶĚŝŝƐŝĚĞŶŐĂŶďĞƚƵůĚĂůĂŵŽƌĂŶŐEǇĂƚĂ;EͿ͘
WĂŶĚƵĂŶŬŽĚƉĞƌŶŝĂŐĂĂŶďŽůĞŚĚŝƉĞƌŽůĞŚŝĚŝǁǁǁ͘ŚĂƐŝů͘ŐŽǀ͘ŵǇ
Ensure the correct business code is given when filling the Return Form (RF)
ͻ ŬĂƵŶƉĞƌŶŝĂŐĂĂŶĚĂŶĚŽŬƵŵĞŶƐŽŬŽŶŐĂŶƚŝĚĂŬƉĞƌůƵĚŝŬĞŵƵŬĂŬĂŶƐĞŵĂƐĂ
ƉĞŶŐŚĂŶƚĂƌĂŶE͘
Business account and supporting documents need not be submitted during the
RF submission.
ͻ EƉĞƌůƵĚŝŚĂŶƚĂƌǁĂůĂƵƉƵŶĂŬĂƵŶƉĞƌŶŝĂŐĂĂŶŵĞŶŐĂůĂŵŝŬĞƌƵŐŝĂŶ͘
RF still need to be submitted even the business accounts show losses.

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INDIVIDU

       

     

 ­ 

LEMBAGA HASIL DALAM NEGERI MALAYSIA

RM9,000 RM6,000    

   

     

    

LEMBAGA HASIL DALAM NEGERI MALAYSIA

CUKAI PENDAPATAN DAN ANDA

KEMASKINI data peribadi

DAFTAR sebagai pembayar cukai

HANTAR Borang Nyata Cukai

BAYAR Cukai Pendapatan

SEMAK Baki Cukai

JENIS PENDAPATAN Perniagaan/Profession Sewa

ByrHasil: aplikasi elektronik

employer, refund and travel

Boleh dimohon melalui;

Dokumen yang perlu dikemukakan:

1. Kad Pengenalan/Pasport pemohon

2. Borang permohonan Nombor Pin Individu (CP55D)

Permohonan melalui pihak kĞƟga dibenarkan dengan

syarat terdapat kebenaran bertulis daripada pemohon.

Dokumen yang perlu dikemukakan:

1. Surat kebenaran bertulis daripada pemohon

2. Salinan pengenalan diri pemohon

3. Salinan pengenalan diri wakil

ŚƩps://mytax.hasil.gov.my > Log Masuk > klik Terlupa Kata

1 Emel berdĂŌar dengan HASiL, Masukkan e-mel berdĂŌar dengan HASiL

2 Permohonan melalui SMS Pengguna sijil digital individu, hantar

to 38888. Example HASILEF IND 111111111111

Pengguna sijil digital organisasi, hantar “HASILEF

to 38888. Example HASILEF OEF 111111111111

Se ap SMS maklum balas daripada HASiL akan dikenakan bayaran RM0.50.

3 Hadir ke cawangan HASiL yang berdekatan

Pengiraan cukai tepat

PCB SEBAGAI CUKAI MUKTAMAD

PELEPASAN CUKAI DALAM PENGIRAAN PCB

Jenis Pelepasan Had Pelepasan (RM)

JENIS REBAT NILAI REBAT SYARAT

LAIN-LAIN PELEPASAN YANG BOLEH DITUNTUT DALAM PENGIRAAN CUKAI

Pelepasan dan Rebat Cukai

(Hanya layak dituntut sekiranya tidak menuntut

Development Act 1997

KADAR CUKAI INDIVIDU UNTUK TAHUN 2021

JADUAL CUKAI BAGI INDIVIDU PEMASTAUTIN MULAI TAHUN TAKSIRAN 2021

F ϳϬ͕ϬϬϭͲ 70,000 pertama Ϯϭ 4,400

JADUAL CUKAI BAGI INDIVIDU PEMASTAUTIN MULAI TAHUN TAKSIRAN 2021

PERHATIAN PLEASE NOTE

PENDAPATAN INDIVIDU BUKAN PEMASTAUTIN

Taraf Mastautin Individu:

Perkara Bermastautin Tidak bermastautin

ZĞďĂƚƵŬĂŝ Entitled Not Entitled

KADAR CUKAI INDIVIDU BUKAN PEMASTAUTIN

PERHATIAN PLEASE NOTE

PENGHANTARAN BORANG CUKAI PENDAPATAN

Jenis Borang Kategori Pembayar Cukai Tarikh Akhir

Jenis Borang Kategori Pembayar Cukai Tarikh Akhir

TARIKH AKHIR BAYARAN CUKAI

Jenis ŽƌĂŶŐ dĂƌŝŬŚŬŚŝƌWĞŵďĂǇĂƌĂŶ

RM9,000 RM6,000

ZĞďĂƚƵŬĂŝ Entitled Not Entitled

Jenis ŽƌĂŶŐ dĂƌŝŬŚŬŚŝƌWĞŵďĂǇĂƌĂŶ