{"id":12283,"date":"2026-05-11T12:04:30","date_gmt":"2026-05-11T04:04:30","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=12283"},"modified":"2026-06-26T16:06:12","modified_gmt":"2026-06-26T08:06:12","slug":"program-memfail-borang-nyata-ckm","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/borang\/program-memfail-borang-nyata-ckm\/","title":{"rendered":"Capital Gains Tax Return Form (CGTRF) Filing Programme"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"12283\" class=\"elementor elementor-12283\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-438eeea e-flex e-con-boxed e-con e-parent\" data-id=\"438eeea\" 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-7d54974 e-con-full e-flex e-con e-child\" data-id=\"7d54974\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fa59987 elementor-widget elementor-widget-template\" data-id=\"fa59987\" 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\">Form<\/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\">Criteria on Incomplete ITRF<\/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 of Dividend Voucher<\/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\">Return Form (RF) Filing Programme<\/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\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/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\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through 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\">Assessment Year 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\">Year of Assessment 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\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through 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\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/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\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/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=\"More2\" 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\">Criteria on Incomplete ITRF<\/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 of Dividend Voucher<\/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\">Return Form (RF) Filing Programme<\/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\">Filing Programme For Return Of Profits By A Labuan Entity For The Year Of Assessment 2025 Under The Self Assessment System<\/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\">Filing Programme For Documents Specified Under Section 82B ITA 1967 Through 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\">Assessment Year 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\">Year of Assessment 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\">Filing Programme For Documents Specified Under Section 22EB LBATA 1990 Through 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\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/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\">Real Property Gains Tax Return Form (RPGTRF) Filing Programme<\/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-990817c e-con-full e-flex e-con e-child\" data-id=\"990817c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a15b79f elementor-widget elementor-widget-heading\" data-id=\"a15b79f\" 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\">Capital Gains Tax Return Form (CGTRF) Filing Programme<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f3ff9eb e-con-full e-flex e-con e-child\" data-id=\"f3ff9eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4dfa2df elementor-widget elementor-widget-html\" data-id=\"4dfa2df\" 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    <a href=\"javascript:void(0);\" id=\"toggle-accordion\" class='expand-all-btn'>Expand All <i class=\"fas fa-chevron-down\"><\/i><\/a>\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-da9492f custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"da9492f\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;all_collapsed&quot;,&quot;max_items_expended&quot;:&quot;multiple&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=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-2290\" 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=\"e-n-accordion-item-2290\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> CAPITAL GAINS TAX RETURN FORM (CGTRF) FILING PROGRAMME WITH EFFECT FROM 1st MARCH 2024 <\/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-2290\" class=\"elementor-element elementor-element-cbdbc47 e-con-full e-flex e-con e-child\" data-id=\"cbdbc47\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c95fb94 elementor-widget elementor-widget-text-editor\" data-id=\"c95fb94\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Mulai 1 Januari 2024, syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang menerima laba atau keuntungan daripada pelupusan aset modal yang terdiri daripada:<br \/><ol type=\"i\"><li>saham syarikat tidak tersenarai yang diperbadankan di Malaysia ; atau<\/li><li>saham syarikat terkawal diperbadankan di luar Malaysia yang memiliki harta tanah yang terletak di Malaysia atau saham syarikat terkawal lain atau kedua-duanya,<\/li><\/ol><p>adalah tertakluk kepada cukai keuntungan modal di bawah Akta Cukai Pendapatan 1967.<\/p><p>Entiti Labuan (Syarikat Labuan, Perkongsian Liabiliti Terhad Labuan, Yayasan dan Amanah Labuan) yang memilih atau tertakluk kepada pengenaan cukai di bawah ACP 1967 adalah juga tertakluk kepada pengenaan Cukai Keuntungan Modal. Rujuk Nota Panduan untuk maklumat lanjut.<\/p><\/li><li>Pembayar cukai hendaklah mengemukakan BNCKM secara e-Filing (e-CKM). Sila layari Portal MyTax di\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/li><li>Ejen cukai hendaklah mengemukakan BNCKM melalui Sistem TAeF versi 2.0. Sila layari Portal MyTax di <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a>.<\/li><\/ol>\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-2291\" 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=\"e-n-accordion-item-2291\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> COMPANY, LIMITED LIABILITY PARTNERSHIP, TRUST BODY AND CO-OPERATIVE SOCIETY - For disposal effective from 1st March 2024 <\/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-2291\" class=\"elementor-element elementor-element-49d3049 e-con-full e-flex e-con e-child\" data-id=\"49d3049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6bbfd7 elementor-widget elementor-widget-html\" data-id=\"c6bbfd7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"table-wrapper\">\n<table class=\"custom-table no-zebra\">\n  <thead>\n    <tr>\n      <th rowspan=\"2\">No.<\/th>\n      <th rowspan=\"2\">File Types<\/th>\n      <th rowspan=\"2\">Kategori Pembayar Cukai<\/th>\n      <th rowspan=\"2\">Tarikh Akhir Pengemukaan BNCKM mengikut Akta berkenaan<\/th>\n      <th colspan=\"2\">Penyediaan Sistem e-Filing untuk:<\/th>\n    <\/tr>\n    <tr>\n      <th>Counter\/Satellite Office\/Duty Stamp Counter<\/th>\n      <th>e-Janji Temu HASiL (Electronic Appointment System)<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <tr>\n      <td>1<\/td>\n      <td>C<\/td>\n      <td>Company<\/td>\n      <td rowspan=\"7\">Dalam tempoh 60 hari dari tarikh pelupusan aset modal<\/td>\n      <td rowspan=\"7\" colspan=\"2\">1 Mac 2024<\/td>\n    <\/tr>\n    <tr>\n      <td>2<\/td>\n      <td>PT<\/td>\n      <td>Limited Liability Partnership<\/td>\n    <\/tr>\n    <tr>\n      <td>3<\/td>\n      <td>TC<\/td>\n      <td>Unit Trust \/ Property Trust<\/td>\n    <\/tr>\n    <tr>\n      <td>4<\/td>\n      <td>CS<\/td>\n      <td>Co-operative Society<\/td>\n    <\/tr>\n    <tr>\n      <td>5<\/td>\n      <td>TA<\/td>\n      <td>Trust Body<\/td>\n    <\/tr>\n    <tr>\n      <td>6<\/td>\n      <td>TR<\/td>\n      <td>Amanah Pelaburan Harta Tanah<\/td>\n    <\/tr>\n    <tr>\n      <td>7<\/td>\n      <td>TN<\/td>\n      <td>Amanah Perniagaan<\/td>\n    <\/tr>\n  <\/tbody>\n<\/table> \n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9493515 elementor-widget elementor-widget-text-editor\" data-id=\"9493515\" 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>*Nota Panduan Pengemukaan Dokumen memfail Borang Nyata CKM sila rujuk <strong>CGTRF SUBMISSION GUIDE NOTES<\/strong>.<\/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-2292\" 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=\"e-n-accordion-item-2292\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> CGTRF SUBMISSION GUIDE NOTES <\/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-2292\" class=\"elementor-element elementor-element-3eac4fd e-con-full e-flex e-con e-child\" data-id=\"3eac4fd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-224d8b9 elementor-widget elementor-widget-text-editor\" data-id=\"224d8b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol><li>Pengemukaan BNCKM<br \/><ol type=\"i\"><li><strong>Pengenaan Cukai Atas Keuntungan Pelupusan Aset Modal<br \/><\/strong>Mulai 1 Januari 2024, syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang menerima laba atau keuntungan daripada pelupusan aset modal yang terdiri daripada:<br \/><ol type=\"a\"><li>saham tidak tersenarai syarikat yang diperbadankan di Malaysia; atau<\/li><li>saham syarikat terkawal diperbadankan di luar Malaysia yang memiliki harta tanah yang terletak di Malaysia atau saham syarikat terkawal lain atau kedua-duanya,<\/li><\/ol><p>adalah tertakluk kepada Cukai Keuntungan Modal di bawah Akta Cukai Pendapatan 1967.<\/p><p>Entiti Labuan (Syarikat Labuan, Perkongsian Liabiliti Terhad Labuan, Yayasan dan Amanah Labuan) yang memilih atau tertakluk kepada pengenaan cukai di bawah ACP 1967 adalah juga tertakluk kepada pengenaan Cukai Keuntungan Modal.<\/p><p><strong>Pengemukaan BNCKM dan bayaran Cukai Keuntungan Modal hendaklah dibuat dalam tempoh 60 hari dari tarikh pelupusan aset modal.<\/strong><\/p><\/li><li><strong>Tempoh Pengecualian<\/strong><br \/>Syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang melupuskan:<br \/><ol type=\"a\"><li>saham tidak tersenarai syarikat yang diperbadankan di Malaysia; atau<\/li><li>saham syarikat terkawal diperbadankan di luar Malaysia yang memiliki harta tanah<br \/>yang terletak di Malaysia atau saham syarikat terkawal lain atau kedua-duanya,<\/li><\/ol><p>is <strong>dikecualikan daripada Cukai Keuntungan Modal bagi tempoh 1 Januari 2024 hingga 29 Februari 2024<\/strong>.<\/p><p>Pelupusan aset modal tersebut dalam tempoh di atas adalah <strong>TIDAK<\/strong> tertakluk kepada pengemukaan BNCKM.<\/p><\/li><li><strong>BNCKM Bagi Tujuan Rujukan<\/strong><br \/>BNCKM dan Nota Penerangan boleh dimuat turun melalui portal HASiL mulai 31 Januari 2024 bagi tujuan rujukan.<\/li><li><strong>Tanggungjawab Pengemukaan BNCKM<\/strong><br \/>Tanggungjawab pengemukaan BNCKM adalah terletak kepada orang yang layak kena cukai menurut peruntukan seksyen 66 hingga seksyen 75B. Pembayar cukai juga boleh melantik ejen cukai berlesen di bawah seksyen 153 ACP 1967 bagi tujuan pengemukaan BNCKM.<\/li><li><strong>Pelaporan CKM<\/strong><br \/>Pelaporan Cukai Keuntungan Modal hendaklah dikemukakan melalui medium elektronik dengan menggunakan e-CKM. Pembayar cukai atau ejen cukai berlesen yang dilantik boleh mengakses e-CKM melalui portal MyTax di <a href=\"https:\/\/mytax.hasil.gov.my\" target=\"_blank\" rel=\"noopener\">mytax.hasil.gov.my<\/a> mulai 1 Mac 2024.Pembayar cukai perlu memastikan telah mempunyai Nombor Pengenalan Cukai (TIN) dan Sijil Digital sebelum mengakses e-CKM.<\/li><li><strong>Pendaftaran TIN bagi Entiti Luar Negara<br \/><\/strong>Bagi entiti asing (syarikat, PLT, badan amanah dan koperasi) yang diperbadankan \/ ditubuhkan di luar Malaysia, pendaftaran TIN bagi tujuan pelaporan CKM adalah adalah secara dalam talian melalui <a href=\"https:\/\/mytax.hasil.gov.my\/ezHasil?data=e-Daftar&amp;id=ezHasil%20sebelum\" target=\"_blank\" rel=\"noopener\">e-Daftar<\/a> dengan melampirkan dokumen berikut:<br \/><div class=\"table-wrapper\"><table class=\"custom-table no-zebra\"><thead><tr><th>No.<\/th><th>Entiti Luar Negara<\/th><th>Supporting Document<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Company<\/td><td rowspan=\"5\"><ul type=\"o\"><li>Salinan sijil pemerbadanan \/ pendaftaran dari badan pendaftar di negara asal.<\/li><li>Surat permohonan pendaftaran TIN bagi tujuan CKM (menggunakan kepala surat entiti).<\/li><li>Maklumat pengarah \/ pekongsi utama \/ ahli lembaga koperasi \/ pemegang amanah \/ pegawai utama termasuk nama, nombor pengenalan, emel dan alamat kediaman.<\/li><li>Salinan dokumen pelupusan \/ pemilikan:<br \/><ol type=\"i\"><li>saham syarikat tidak tersenarai yang diperbadankan di Malaysia ; atau<\/li><li>saham syarikat terkawal diperbadankan di luar Malaysia yang memiliki harta tanah yang terletak di Malaysia atau saham syarikat terkawal lain atau kedua-duanya.<\/li><\/ol><\/li><\/ul><\/td><\/tr><tr><td>2<\/td><td>Limited Liability Partnership<\/td><\/tr><tr><td>3<\/td><td>Co-operative Society<\/td><\/tr><tr><td>4<\/td><td>Trust Body<\/td><\/tr><tr><td>5<\/td><td>Unit Amanah\/Amanah Harta Tanah<\/td><\/tr><\/tbody><\/table><\/div><p>Pengarah atau pegawai yang diberi kuasa bagi entiti luar negara berkenaan perlu memohon TIN individu melalui e-Daftar, sebelum memohon peranan sebagai pengarah \/ wakil pengarah atau melantik ejen cukai di MyTax bagi tujuan pengemukaan e-CKM.<\/p><\/li><\/ol><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e2f93be elementor-widget elementor-widget-text-editor\" data-id=\"e2f93be\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"3\"><li>Helaian Kerja \/ Dokumen Sokongan<br \/><br \/><strong>Helaian Kerja \/ Dokumen Sokongan<\/strong><br \/>Helaian Kerja \/ dokumen sokongan yang digunakan untuk pengiraan tidak perlu dikemukakan bersama-sama dengan BNCKM. Helaian Kerja \/ Dokumen Sokongan hendaklah disimpan dengan baik bagi tempoh 7 tahun bermula dari akhir tahun dalam mana BNCKM tersebut telah dikemukakan kepada Ketua Pengarah Hasil Dalam Negeri.<p>Dokumen tersebut perlu dikemukakan jika diminta bagi tujuan audit termasuk dokumen yang berkaitan dengan tuntutan pelepasan cukai di bawah seksyen 132 ACP 1967 dan seksyen 133 ACP 1967.<\/p><\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b37b68 elementor-widget elementor-widget-text-editor\" data-id=\"6b37b68\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ol start=\"4\"><li>Kelonggaran bagi Tujuan Bayaran Cukai di bawah Subseksyen 103(2) ACP 1967<br \/><br \/><strong>Tambahan Masa untuk Bayaran Cukai \/ Baki Cukai<\/strong><br \/>Bagi taksiran yang dibangkitkan di bawah seksyen 91, 96A dan subseksyen 90(3), 101(2) ACP 1967, cukai \/ baki cukai hendaklah dibayar dalam tempoh 30 hari dari tarikh Notis Taksiran disampaikan. Walau bagaimanapun, tambahan masa 7 hari adalah dibenarkan.<\/li><\/ol>\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<\/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>","protected":false},"excerpt":{"rendered":"<p>Program Memfail Borang Nyata CKM Buka Semua PROGRAM MEMFAIL BORANG NYATA CUKAI KEUNTUNGAN MODAL (BNCKM) MULAI 1 MAC 2024 Mulai 1 Januari 2024, syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang menerima laba atau keuntungan daripada pelupusan aset modal yang terdiri daripada: saham syarikat tidak tersenarai yang diperbadankan di Malaysia ; atau saham syarikat [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":12253,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-12283","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=\"Program Memfail Borang Nyata CKM Buka Semua PROGRAM MEMFAIL BORANG NYATA CUKAI KEUNTUNGAN MODAL (BNCKM) MULAI 1 MAC 2024 Mulai 1 Januari 2024, syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang menerima laba atau keuntungan daripada pelupusan aset modal yang terdiri daripada: saham syarikat tidak tersenarai yang diperbadankan di Malaysia ; 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