{"id":3251,"date":"2024-04-15T05:25:11","date_gmt":"2024-04-15T05:25:11","guid":{"rendered":"https:\/\/www.genesisorigo.com\/?p=3251"},"modified":"2024-06-02T21:44:00","modified_gmt":"2024-06-02T21:44:00","slug":"capital-gains-tax-malaysia","status":"publish","type":"post","link":"https:\/\/www.genesisorigo.com\/ms\/capital-gains-tax-malaysia\/","title":{"rendered":"Cukai Keuntungan Modal Malaysia"},"content":{"rendered":"<h1 class=\"wp-block-heading\" id=\"h-capital-gains-tax-malaysia-disposal-of-foreign-capital-assets\">Cukai Keuntungan Modal Malaysia \u2013 Pelupusan Aset Modal Asing<\/h1>\n\n\n\n<p class=\"wp-block-paragraph\">LHDN telah mengeluarkan garis panduan bertarikh 27-3-2024 bertajuk \u201cLayanan Cukai ke atas Keuntungan daripada Pelupusan Aset Modal Asing Yang Diterima dari Luar Malaysia.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Secara amnya, pelupusan semua jenis aset modal asing yang diterima di Malaysia oleh syarikat pemastautin, LLP pemastautin, amanah pemastautin atau koperasi pemastautin akan tertakluk kepada Cukai Pendapatan.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ia akan dinilai di bawah peruntukan yang baru ditambah, Sek 4(aa), yang diperkenalkan dalam Bajet 2024 untuk mencukai keuntungan modal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Skop aset modal adalah luas kerana ia telah ditakrifkan sebagai &quot;harta alih atau tak alih, termasuk sebarang hak atau kepentingannya.&quot;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Implikasi:<\/strong> Pada masa lalu, sebuah syarikat yang mempunyai pendapatan di luar negara mungkin telah memilih untuk menggunakan wang tersebut untuk melabur dalam harta tanah di luar negara untuk peningkatan modal dan, selepas bertahun-tahun, mencairkannya dan menghantarnya kembali ke Malaysia sebagai keuntungan modal. Dengan peruntukan baharu ini, anda kini akan dikenakan cukai di Malaysia apabila keuntungan tersebut dihantar semula.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sila ambil perhatian bahawa ini hanya terpakai kepada pelupusan aset modal asing yang berlaku pada atau selepas 1-Jan-2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Memandangkan takrif aset modal termasuk aset alih, jika anda berfikir untuk menyimpan kekayaan anda dalam lukisan yang boleh dikumpulkan dan bernilai tinggi, pendekatan ini tidak akan berkesan. Ini juga akan dianggap sebagai aset modal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/calow.co\/capital-gains-tax-malaysia\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sumber: https:\/\/calow.co\/capital-gains-tax-malaysia\/<\/a><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-guidelines-issued-by-irb\">Garis panduan yang dikeluarkan oleh LHDN:<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.hasil.gov.my\/en\/legislation\/guidelines\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sumber: Laman Web LHDN<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Benamkan 20240327-rawatan-cukai-atas-keuntungan-dari-pelupusan-aset-modal-asing-diterima-dari-luar-malaysia.\"><\/object><a id=\"wp-block-file--media-a77cdbde-8e7f-4f32-97c4-6bccf9d37088\" href=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\">20240327-rawatan-cukai-atas-keuntungan-dari-pelupusan-aset-modal-asing-diterima-dari-luar-malaysia<\/a><a href=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\" class=\"wp-block-file__button wp-element-button\" aria-describedby=\"wp-block-file--media-a77cdbde-8e7f-4f32-97c4-6bccf9d37088\" download>Muat turun<\/a><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 20240301-garis-panduan-ckm.\"><\/object><a id=\"wp-block-file--media-7aad25fa-504a-4aa4-bb8f-da6ca0a42baa\" href=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\">20240301-garis-panduan-ckm<\/a><a href=\"https:\/\/www.genesisorigo.com\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\" class=\"wp-block-file__button wp-element-button\" aria-describedby=\"wp-block-file--media-7aad25fa-504a-4aa4-bb8f-da6ca0a42baa\" download>Muat turun<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Cukai Keuntungan Modal Malaysia \u2013 Pelupusan Aset Modal Asing LHDN telah mengeluarkan garis panduan bertarikh 27-3-2024 bertajuk \u201cLayanan Cukai ke atas Keuntungan daripada\u2026<\/p>","protected":false},"author":1,"featured_media":3341,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3251","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/posts\/3251","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/comments?post=3251"}],"version-history":[{"count":0,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/posts\/3251\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/media\/3341"}],"wp:attachment":[{"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/media?parent=3251"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/categories?post=3251"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.genesisorigo.com\/ms\/wp-json\/wp\/v2\/tags?post=3251"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}