{"id":12263,"date":"2026-05-11T11:38:55","date_gmt":"2026-05-11T03:38:55","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=12263"},"modified":"2026-06-25T13:56:25","modified_gmt":"2026-06-25T05:56:25","slug":"kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/","title":{"rendered":"Criteria on Incomplete ITRF"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"12263\" class=\"elementor elementor-12263\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c43b9d3 e-flex e-con-boxed e-con e-parent\" data-id=\"c43b9d3\" 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-13180ef e-con-full e-flex e-con e-child\" data-id=\"13180ef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3e2849e elementor-widget elementor-widget-template\" data-id=\"3e2849e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"template.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-template\">\n\t\t\t\t\t<div data-elementor-type=\"container\" data-elementor-id=\"12271\" class=\"elementor elementor-12271\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9871393 e-flex e-con-boxed e-con e-parent\" data-id=\"9871393\" 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-de6f2b4 elementor-widget elementor-widget-heading\" data-id=\"de6f2b4\" 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\">Borang<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4336620 page-sidebar elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"4336620\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;layout&quot;:&quot;vertical&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;i aria-hidden=\\&quot;true\\&quot; class=\\&quot;\\&quot;&gt;&lt;\\\/i&gt;&quot;,&quot;library&quot;:&quot;&quot;},&quot;toggle&quot;:&quot;burger&quot;}\" data-widget_type=\"nav-menu.default\">\n\t\t\t\t\t\t\t\t<nav aria-label=\"Menu\" class=\"elementor-nav-menu--main elementor-nav-menu__container elementor-nav-menu--layout-vertical e--pointer-none\">\n\t\t\t\t<ul id=\"menu-1-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\">Kriteria BNCP Tidak Lengkap Yang Tidak Boleh Diterima<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\">Format Baucar Dividen<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\">Program Memfail Borang Nyata<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\">Program Memfail Penyata Keuntungan Oleh Suatu Entiti Labuan Bagi Tahun Taksiran 2025 Di Bawah Sistem Taksir Sendiri<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\">Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 82B ACP 1967 Melalui MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\">Tahun Taksiran 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\">Tahun Taksiran 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\">Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 22EB ACAPL 1990 Melalui MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\">Program Memfail Borang Nyata CKM<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\">Program Memfail Borang Nyata CKHT<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t<div class=\"elementor-menu-toggle\" role=\"button\" tabindex=\"0\" aria-label=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg e-eicon-menu-bar\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M104 333H896C929 333 958 304 958 271S929 208 896 208H104C71 208 42 237 42 271S71 333 104 333ZM104 583H896C929 583 958 554 958 521S929 458 896 458H104C71 458 42 487 42 521S71 583 104 583ZM104 833H896C929 833 958 804 958 771S929 708 896 708H104C71 708 42 737 42 771S71 833 104 833Z\"><\/path><\/svg><svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--close e-font-icon-svg e-eicon-close\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M742 167L500 408 258 167C246 154 233 150 217 150 196 150 179 158 167 167 154 179 150 196 150 212 150 229 154 242 171 254L408 500 167 742C138 771 138 800 167 829 196 858 225 858 254 829L496 587 738 829C750 842 767 846 783 846 800 846 817 842 829 829 842 817 846 804 846 783 846 767 842 750 829 737L588 500 833 258C863 229 863 200 833 171 804 137 775 137 742 167Z\"><\/path><\/svg>\t\t<\/div>\n\t\t\t\t\t<nav class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-4336620\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12270\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/kriteria-bncp-tidak-lengkap-yang-tidak-boleh-diterima\/\" class=\"elementor-item\" tabindex=\"-1\">Kriteria BNCP Tidak Lengkap Yang Tidak Boleh Diterima<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12373\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/format-baucar-dividen\/\" class=\"elementor-item\" tabindex=\"-1\">Format Baucar Dividen<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12371\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Borang Nyata<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12370\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-penyata-keuntungan-oleh-suatu-entiti-labuan-bagi-tahun-taksiran-2025-di-bawah-sistem-taksir-sendiri\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Penyata Keuntungan Oleh Suatu Entiti Labuan Bagi Tahun Taksiran 2025 Di Bawah Sistem Taksir Sendiri<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-12367\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 82B ACP 1967 Melalui MITRS<\/a>\n<ul class=\"sub-menu elementor-nav-menu--dropdown\">\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12368\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2026\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tahun Taksiran 2026<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12369\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-82b-acp-1967-melalui-mitrs\/tahun-taksiran-2025\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tahun Taksiran 2025<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12376\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-dokumen-yang-ditentukan-di-bawah-seksyen-22eb-acapl-1990-melalui-mitrs\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Dokumen yang Ditentukan di Bawah Seksyen 22EB ACAPL 1990 Melalui MITRS<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12366\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Borang Nyata CKM<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-12365\"><a href=\"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Program Memfail Borang Nyata CKHT<\/a><\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\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\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6c7cea7 e-con-full e-flex e-con e-child\" data-id=\"6c7cea7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-08629d9 elementor-widget elementor-widget-heading\" data-id=\"08629d9\" 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\">Kriteria BNCP Tidak Lengkap Yang Tidak Boleh Diterima<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc77be7 elementor-widget elementor-widget-text-editor\" data-id=\"dc77be7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h5>Pemberitahuan<\/h5><p>Borang Nyata tidak lengkap yang tidak boleh diterima tidak akan diproses dan surat pemberitahuan akan dikeluarkan. Penalti di bawah Subseksyen 112(3) Akta Cukai Pendapatan 1967 akan dikenakan atau tindakan di bawah Subseksyen 112(1), 112(1A) atau Perenggan 120(1)(b) Akta yang sama akan diambil jika berlaku kelewatan atau kegagalan dalam mengemukakan semula Borang Nyata tersebut kepada HASiL.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-20ce649 e-con-full e-flex e-con e-child\" data-id=\"20ce649\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a23ac9a elementor-widget elementor-widget-html\" data-id=\"a23ac9a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"text-align: right;\">\r\n\r\n    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>\r\n\r\n        Buka Semua <i class=\"fas fa-chevron-down\"><\/i>\r\n\r\n    <\/a>\r\n\r\n<\/div>\r\n\r\n<script>\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n    const toggleBtn = document.getElementById('toggle-accordion');\r\n    let isExpanded = false;\r\n\r\n    toggleBtn.addEventListener('click', function() {\r\n        const items = document.querySelectorAll('.e-n-accordion-item');\r\n        \r\n        isExpanded = !isExpanded;\r\n\r\n        if (isExpanded) {\r\n            toggleBtn.innerHTML = 'Tutup Semua <i class=\"fas fa-chevron-up\"><\/i>';\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Buka Semua <i class=\"fas fa-chevron-down\"><\/i>';\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n    });\r\n});\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc46a16 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"dc46a16\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"#accordion-1\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"false\" aria-controls=\"#accordion-1\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Tidak menggunakan Borang Nyata yang ditetapkan oleh HASiL. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"#accordion-1\" class=\"elementor-element elementor-element-715bddb e-con-full e-flex e-con e-child\" data-id=\"715bddb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-951ffdf elementor-widget elementor-widget-text-editor\" data-id=\"951ffdf\" 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>Catatan<\/strong><\/p><ol type=\"i\"><li>Borang Nyata dalam format PDF yang dicetak dari Portal Rasmi HASiL yang tidak memenuhi spesifikasi cetakan adalah tidak dibenarkan.<\/li><li>Menggunakan Borang Nyata yang dicetak dalam format sendiri adalah tidak dibenarkan.<\/li><li>Menggunakan Borang Nyata yang ditandakan &#8216;Untuk Rujukan Sahaja&#8217; yang dicetak dari Portal Rasmi HASiL adalah tidak dibenarkan.<\/li><li>Pengisian maklumat dengan menggunakan PENSEL adalah tidak dibenarkan, isi semua ruangan yang berkaitan dengan <strong>HURUF BESAR<\/strong> dan gunakan <strong>pen mata bulat berdakwat hitam.<\/strong><\/li><li>Borang Nyata tidak boleh dihantar melalui faks.<\/li><li>Terdapat muka surat dan lampiran yang tercicir daripada Borang Nyata yang dikemukakan oleh pembayar cukai \/wakil pembayar cukai.<\/li><\/ol><p><strong>Penerangan<\/strong><\/p><p>Spesifikasi cetakan Borang Nyata yang diterima:<\/p><ol type=\"i\"><li>Jenis Kertas :<ul><li>Plain white A4 *<\/li><li>(210mm x 297mm) \/<\/li><li>80gsm (minimum)<\/li><li>* Bukan kertas kitar semula<\/li><\/ul><\/li><li>Orientasi Kertas : Portrait<\/li><li>Teknologi Cetakan : Laser<\/li><li>Warna Cetakan : Hitam \/ Pure Black \/ Monochrome<\/li><li>Kualiti cetakan : Single sided \/ 1 sheet per page \/ 300 dpi<\/li><\/ol><p>Pembayar cukai hendaklah memastikan muka surat dan lampiran dalam Borang Nyata adalah mencukupi seperti Borang Nyata asal yang dikeluarkan oleh HASiL.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"#accordion-2\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"#accordion-2\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Tidak menggunakan Borang Nyata yang ditetapkan oleh HASiL bagi tahun taksiran berkaitan. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"#accordion-2\" class=\"elementor-element elementor-element-7d40574 e-con-full e-flex e-con e-child\" data-id=\"7d40574\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ed37e5e elementor-widget elementor-widget-text-editor\" data-id=\"ed37e5e\" 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>Catatan<\/strong><\/p><p>Tahun taksiran yang tertera pada Borang Nyata tidak boleh dipinda kecuali bagi pengeluaran Surat Penyelesaian Cukai.<\/p><p><strong>Penerangan<\/strong><\/p><p>Pembayar cukai hendaklah menggunakan Borang Nyata yang ditetapkan oleh HASiL bagi tahun taksiran berkaitan.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"#accordion-3\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"#accordion-3\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 3. Kesilapan dalam maklumat asas yang diisi dalam Borang Nyata. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"#accordion-3\" class=\"elementor-element elementor-element-40acb29 e-con-full e-flex e-con e-child\" data-id=\"40acb29\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-13d5538 elementor-widget elementor-widget-text-editor\" data-id=\"13d5538\" 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>Catatan<\/strong><\/p><p>Terdapat kesilapan dalam maklumat asas yang diberikan dalam Borang Nyata seperti:<br \/><strong>Nama<\/strong>,<br \/><strong>Nombor Pengenalan<\/strong> atau<br \/><strong>Nombor Pendaftaran<\/strong>.<\/p><p><strong>Penerangan<\/strong><\/p><p>Pembayar cukai hendaklah memastikan bahawa maklumat yang dikemukakan adalah betul dan tepat. Pembayar cukai perlu mengemukakan salinan Notis Pendaftaran Nama Baharu \/ Perakuan Pemerbadanan\/ kad pengenalan \/ pasport jika terdapat perbezaan dengan maklumat yang dilaporkan sebelum itu kepada LHDNM.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2303\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2303\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 4. Kesilapan atau tidak memasukkan tarikh tempoh perakaunan dan \/ atau tempoh asas yang lengkap dalam Borang Nyata. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2303\" class=\"elementor-element elementor-element-2c64671 e-flex e-con-boxed e-con e-child\" data-id=\"2c64671\" 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-4d31292 elementor-widget elementor-widget-text-editor\" data-id=\"4d31292\" 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>Catatan<\/strong><\/p><p>Terpakai untuk Borang Nyata bagi C1, PT, TA, TC, TR dan TN sahaja.<\/p><p><strong>Penerangan<\/strong><\/p><p>Pembayar cukai hendaklah memastikan tarikh tempoh perakaunan dan tempoh asas yang dimasukkan adalah betul dan lengkap.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2304\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2304\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 5. Tidak mengemukakan borang tuntutan relif kumpulan [Borang (RK-T) \/ Borang (RK-S)] bagi Borang TN. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2304\" class=\"elementor-element elementor-element-b7a7c6e e-flex e-con-boxed e-con e-child\" data-id=\"b7a7c6e\" 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-bd217aa elementor-widget elementor-widget-text-editor\" data-id=\"bd217aa\" 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>Catatan<\/strong><\/p><p>Terpakai untuk Borang TN sahaja.<\/p><p><strong>Penerangan<\/strong><\/p><p>Amanah perniagaan yang menuntut \/ menyerahkan kerugian di bawah peruntukan relif kumpulan hendaklah mengemukakan Borang (RK-T) \/ Borang (RK-S) bagi Borang TN, yang mana berkenaan.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2305\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"6\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2305\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 6. Kesilapan mengisi amaun dan pengiraan cukai yang salah dalam Borang Nyata. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2305\" class=\"elementor-element elementor-element-6a876f2 e-flex e-con-boxed e-con e-child\" data-id=\"6a876f2\" 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-637f04e elementor-widget elementor-widget-text-editor\" data-id=\"637f04e\" 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>Catatan<\/strong><\/p><ol type=\"i\"><li>Bahagian: Pendapatan sehingga Cukai Kena Dibayar \/ Dibayar Balik<ul><li>Kesilapan dalam amaun yang dimasukkan di ruangan dari Bahagian &#8216;Pendapatan&#8217; sehingga Bahagian &#8216;Cukai Kena Dibayar \/ Dibayar Balik&#8217;.<\/li><\/ul><\/li><li>Bahagian: Cukai Kena Dibayar<br \/><ol type=\"a\"><li>Jumlah amaun di ruangan &#8216;Pecahan Pendapatan Bercukai&#8217; tidak sama dengan amaun di ruangan &#8216;Pendapatan Bercukai&#8217;.<\/li><li>Ada amaun diisi di ruangan &#8216;Pendapatan Bercukai&#8217; tetapi pengiraan cukai tidak ditunjukkan.<\/li><li>Pecahan Pendapatan Bercukai tidak mengikut jadual cukai yang dikeluarkan oleh HASiL.<\/li><li>Menggunakan kadar cukai yang salah.<\/li><li>Jumlah Cukai Pendapatan&#8217; berbeza dengan pengiraan cukai pendapatan.<\/li><li>Jumlah Pendapatan Bercukai salah disebabkan kesilapan matematik.<\/li><li>Mengisi amaun &#8216;Cukai Kena Dibayar&#8217; di ruangan &#8216;Cukai Dibayar Balik&#8217; atau sebaliknya.<\/li><li>Amaun tuntutan di bawah &#8216;Pelepasan cukai seksyen 132 dan 133&#8217; melebihi amaun &#8216;Jumlah Cukai Yang Dikenakan&#8217;.<\/li><\/ol><\/li><\/ol><p><strong>Penerangan<\/strong><\/p><p>Pembayar cukai hendaklah memastikan amaun yang dimasukkan dan pengiraan cukai adalah benar dan tepat.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2306\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"7\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2306\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 7. Butiran di Bahagian 'Akuan' Borang Nyata tidak diisi dengan betul atau tidak dilengkapkan. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2306\" class=\"elementor-element elementor-element-de76f69 e-flex e-con-boxed e-con e-child\" data-id=\"de76f69\" 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-5d7b03d elementor-widget elementor-widget-text-editor\" data-id=\"5d7b03d\" 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>Catatan<\/strong><\/p><ol type=\"i\"><li>Tiada maklumat berikut:<br \/><ol type=\"a\"><li>Nama<\/li><li>No. Pengenalan \/ Pasport<\/li><li>Jawatan<\/li><\/ol><\/li><li>Tandatangan<br \/><ol type=\"a\"><li>Tiada tandatangan.<\/li><li>Tandatangan di luar petak yang disediakan dalam borang.<\/li><li>Menggunakan cap tandatangan.<\/li><li>Borang Nyata bukan ditandatangani oleh pemegang jawatan yang layak (bagi pihak sesuatu syarikat \/ kumpulan orang) seperti dikehendaki di bawah Akta Cukai Pendapatan 1967.<\/li><\/ol><\/li><li>Butiran di Bahagian &#8216;Akuan&#8217; adalah tidak sama dengan maklumat asas pembayar cukai walaupun akuan menunjukkan &#8216;Borang Nyata diisi bagi pihak sendiri&#8217;.<\/li><\/ol><p><strong>Penerangan<\/strong><\/p><p>Borang Nyata yang tidak ditandatangani tidak akan diproses. Penggunaan cap tandatangan adalah tidak dibenarkan. Butiran di bahagian ini hendaklah diisi dengan betul dan lengkap.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2307\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"8\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2307\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 8. Butiran alamat tidak diisi atau tidak dilengkapkan. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2307\" class=\"elementor-element elementor-element-6a2f9d1 e-flex e-con-boxed e-con e-child\" data-id=\"6a2f9d1\" 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-eb10369 elementor-widget elementor-widget-text-editor\" data-id=\"eb10369\" 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>Catatan<\/strong><\/p><p>Tiada maklumat alamat surat-menyurat.<\/p><p><strong>Penerangan<\/strong><\/p><p>Borang nyata tidak akan diproses. Butiran di bahagian ini hendaklah diisi dengan betul dan lengkap.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2308\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"9\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2308\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 9. Tarikh yang diluluskan oleh Menteri sebagai pekerja berpengetahuan \/ pekerja berkepakaran. <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2308\" class=\"elementor-element elementor-element-4100036 e-flex e-con-boxed e-con e-child\" data-id=\"4100036\" 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-2aba634 elementor-widget elementor-widget-text-editor\" data-id=\"2aba634\" 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>Catatan<\/strong><\/p><p>Tiada maklumat tarikh diluluskan oleh Menteri.<\/p><p><strong>Penerangan<\/strong><\/p><p>Borang nyata tidak akan diproses. Butiran di bahagian ini hendaklah diisi dengan betul dan lengkap.<\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2309\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"10\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-2309\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 10. Penyata C.P.8D Tidak Lengkap <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-2309\" class=\"elementor-element elementor-element-90deca4 e-flex e-con-boxed e-con e-child\" data-id=\"90deca4\" 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-a185b58 elementor-widget elementor-widget-text-editor\" data-id=\"a185b58\" 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>Catatan<\/strong><\/p><ol type=\"i\"><li>Data yang dikemukakan tidak dapat diproses.<\/li><li>C.P.8D dikemukakan dengan menggunakan kaedah selain daripada e-CP8D, e-mel atau pemacu USB.<\/li><li>Mengemukakan C.P.8D bagi lebih daripada satu majikan dalam satu pemacu USB adalah TIDAK dibenarkan.<\/li><li>Maklumat C.P.8D dalam pemacu USB tidak menggunakan format yang telah ditetapkan oleh HASiL.<\/li><\/ol><p><strong>Penerangan<\/strong><\/p><p>Peranti yang dibenarkan untuk pengemukaan C.P.8D adalah pemacu USB.<\/p><p>Pengemukaan C.P.8D melalui kemudahan e-mel hendaklah dihantar ke alamat <a href=\"mailto:CP8D@hasil.gov.my\">CP8D@hasil.gov.my<\/a><\/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\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-23010\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"11\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-23010\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 11. Borang Pemberitahuan Pertukaran Tempoh Perakaunan (CP204B) Tidak Lengkap <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-23010\" class=\"elementor-element elementor-element-99d1f56 e-flex e-con-boxed e-con e-child\" data-id=\"99d1f56\" 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-beb536e elementor-widget elementor-widget-text-editor\" data-id=\"beb536e\" 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>Catatan<\/strong><\/p><ol type=\"i\"><li>Bahagian akuan tidak lengkap.<\/li><li>Tandatangan bagi pihak \/ tandatangan fotokopi \/ jawatan yang dinyatakan dibahagian akuan adalah tidak diterima.<\/li><li>Tempoh perakaunan dan Tempoh asas adalah berbeza.<\/li><li>Terdapat perbezaan nama syarikat dengan maklumat dalam rekod LHDNM.<\/li><\/ol><p><strong>Penerangan<\/strong><\/p><p>C204B hanya boleh ditandatangani oleh pemegang jawatan yang layak seperti yang dinyatakan dibahagian akuan pada borang.<\/p><p>Pembayar cukai perlu kemukakan salinan resolusi pengarah.<\/p><p>Pembayar cukai perlu kemukakan salinan Sijil Pemerbadanan Syarikat (Seksyen 17 Akta Syarikat 2016) dan Sijil Pertukaran Nama Syarikat dari SSM.<\/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\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\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>Criteria on Incomplete ITRF<\/p>","protected":false},"author":11,"featured_media":0,"parent":12253,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-12263","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Lembaga Hasil Dalam Negeri Malaysia<\/title>\n<meta name=\"robots\" content=\"noindex, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Lembaga Hasil Dalam Negeri Malaysia\" \/>\n<meta property=\"og:description\" content=\"Kriteria BNCP Tidak Lengkap Yang Tidak Boleh Diterima\" \/>\n<meta property=\"og:url\" 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