{"id":16442,"date":"2026-05-12T21:10:14","date_gmt":"2026-05-12T13:10:14","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=16442"},"modified":"2026-06-26T16:12:00","modified_gmt":"2026-06-26T08:12:00","slug":"penamatan-perkhidmatan","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/","title":{"rendered":"Termination of Service \/ Employment"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"16442\" class=\"elementor elementor-16442\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2b562e39 e-flex e-con-boxed e-con e-parent\" data-id=\"2b562e39\" 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-50ee3286 e-con-full e-flex e-con e-child\" data-id=\"50ee3286\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1ce354a elementor-widget elementor-widget-template\" data-id=\"1ce354a\" 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=\"3402\" class=\"elementor elementor-3402\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-617d360 e-flex e-con-boxed e-con e-parent\" data-id=\"617d360\" 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-dac6cd2 elementor-widget elementor-widget-heading\" data-id=\"dac6cd2\" 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\">Individu<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b5913c 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=\"9b5913c\" 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-1-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\">Pengenalan Cukai Pendapatan Individu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\">Pendaftaran<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\">Taraf Mastautin<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\">Lapor Pendapatan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\">Pelepasan Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\">Rebat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\">Derma \/ Hadiah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\">Kadar Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\">Bayaran<\/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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Kaedah Pembayaran<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\">Baki Cukai Kena Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\">Cukai Terlebih Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\">Kenaikan Cukai Lewat Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\">Bayaran Pendahuluan Anggaran Cukai<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\">Pindaan Taksiran<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\">Rayuan<\/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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Permohonan Relif Dibawah ACP<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Prosiding Resolusi Pertikaian (PRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\">Semakan dan Kemaskini<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\">Penamatan Perkhidmatan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\">Kesalahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\">Sekatan Perjalanan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\">Soalan Lazim (Individu)<\/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-2-9b5913c\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-3435\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Pengenalan Cukai Pendapatan Individu<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8183\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pendaftaran\/\" class=\"elementor-item\" tabindex=\"-1\">Pendaftaran<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8207\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/taraf-mastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Taraf Mastautin<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8274\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/lapor-pendapatan\/\" class=\"elementor-item\" tabindex=\"-1\">Lapor Pendapatan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8356\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pelepasan-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Pelepasan Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8357\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rebat\/\" class=\"elementor-item\" tabindex=\"-1\">Rebat<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8350\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/derma-hadiah\/\" class=\"elementor-item\" tabindex=\"-1\">Derma \/ Hadiah<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8353\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kadar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Kadar Cukai<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-8453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/\" class=\"elementor-item\" tabindex=\"-1\">Bayaran<\/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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Kaedah Pembayaran<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Baki Cukai Kena Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/cukai-terlebih-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Cukai Terlebih Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/kenaikan-cukai-lewat-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Kenaikan Cukai Lewat Bayar<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-8449\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/bayaran-pendahuluan-anggaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Bayaran Pendahuluan Anggaran Cukai<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16456\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/pindaan-taksiran\/\" class=\"elementor-item\" tabindex=\"-1\">Pindaan Taksiran<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-16455\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Rayuan<\/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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Permohonan Relif Dibawah ACP<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Prosiding Resolusi Pertikaian (PRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\" tabindex=\"-1\">Semakan dan Kemaskini<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16453\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/penamatan-perkhidmatan\/\" class=\"elementor-item\" tabindex=\"-1\">Penamatan Perkhidmatan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16452\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/kesalahan\/\" class=\"elementor-item\" tabindex=\"-1\">Kesalahan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/sekatan-perjalanan\/\" class=\"elementor-item\" tabindex=\"-1\">Sekatan Perjalanan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-16450\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/soalan-lazim-individu\/\" class=\"elementor-item\" tabindex=\"-1\">Soalan Lazim (Individu)<\/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-5546d202 e-con-full e-flex e-con e-child\" data-id=\"5546d202\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2bacf2a8 elementor-widget elementor-widget-heading\" data-id=\"2bacf2a8\" 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\">Penamatan Perkhidmatan<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-33f804fa e-con-full e-flex e-con e-child\" data-id=\"33f804fa\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-661dabc1 elementor-widget elementor-widget-text-editor\" data-id=\"661dabc1\" 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>SPC<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-357379c9 e-con-full e-flex e-con e-child\" data-id=\"357379c9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4db092fa elementor-widget elementor-widget-html\" data-id=\"4db092fa\" 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'>Buka Semua <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-132cc719 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"132cc719\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&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=\"e-n-accordion-item-3210\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-3210\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Pekerja Bersara Atau Pekerja Berhenti Kerja <\/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-3210\" class=\"elementor-element elementor-element-7dd202b1 e-con-full e-flex e-con e-child\" data-id=\"7dd202b1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2fa2633a elementor-widget elementor-widget-text-editor\" data-id=\"2fa2633a\" 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>Majikan bertanggungjawab memaklumkan kepada HASiL dalam tempoh tiga puluh (30) hari sebelum tarikh pemberhentian pekerja sekiranya :<\/p><ol><li>Pekerja akan bersara.<\/li><li>Pekerja yang tertakluk kepada skim PCB tetapi majikan tidak membuat potongan tersebut.<\/li><li>Pekerja yang akan meninggalkan Malaysia (tidak kembali lagi).<\/li><\/ol><p>Majikan juga perlu menahan apa-apa bayaran yang kena dibayar kepada pekerja sehingga Surat Penyelesaian Cukai (SPC) dari Pejabat HASiL Penaksiran diterima jika pemberhentian berlaku seperti kes di atas.<\/p><p>Walau bagaimanapun, majikan tidak perlu mengemukakan notis pemberhentian pekerja dan menahan bayaran kepada pekerja sekiranya :<\/p><ol><li>Pekerja tersebut tertakluk kepada PCB dan potongan telah dibuat oleh majikan.<\/li><li>Saraan pekerja berkenaan adalah kurang daripada amaun pendapatan yang tertakluk kepada PCB.<\/li><li>Majikan mengetahui yang pekerja tersebut akan bekerja dengan majikan lain di Malaysia.<\/li><\/ol><p>Borang pemakluman pemberhentian pekerja adalah :<\/p><ol><li><a href=\"\/wp-content\/uploads\/CP22A_Pin.1_2021.pdf\" target=\"_blank\" rel=\"noopener\">CP22A <span>(596.44 KB)<span><\/a> Borang ini digunakan bagi pekerja swasta<\/li><li><a href=\"\/wp-content\/uploads\/CP22B_Pin.1_2021.pdf\" target=\"_blank\" rel=\"noopener\">CP22B <span>(589.29 KB)<span><\/a> Borang ini digunakan bagi pekerja kerajaan.<\/li><\/ol><p>Majikan perlu melengkapkan Borang CP21 dan menghantar ke Pejabat HASiL Penaksiran di mana fail pekerja tersebut berada. Borang ini boleh dimuat turun di laman web utama dan klik pada ikon <a href=\"\/borang\/muat-turun-borang\/muat-turun-borang-lain-lain-borang\/\">Borang<\/a>.<\/p><p>Majikan juga perlu menahan apa-apa bayaran yang akan dibuat kepada pekerja sehingga Surat Penyelesaian Cukai (SPC) dari Pejabat HASiL Penaksiran diterima.<br \/>Akan tetapi, sekiranya pemergian pekerja tersebut adalah bagi tempoh yang kerap dalam perjalanan penggajiannya, maka majikan tidak perlu menghantar CP21 ke HASiL dan menahan apa-apa bayaran kepada pekerja.<\/p><p>Kegagalan majikan memaklumkan kepada HASiL adalah menjadi satu kesalahan dan jika disabitkan kesalahan, majikan boleh didenda tidak kurang dari RM200 dan tidak melebihi RM2000 atau 6 bulan penjara atau kedua-duanya sekali <strong>[Seksyen 120(1), Akta Cukai Pendapatan, 1967]<\/strong>.<\/p><p>Selain itu, majikan juga akan bertanggungjawab membayar semua cukai tertunggak pekerja-pekerja berkenaan. <strong>[Seksyen 107(4), Akta Cukai Pendapatan 1967]<\/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<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cec3936 elementor-widget elementor-widget-text-editor\" data-id=\"cec3936\" 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>Penutupan fail apabila tamat pekerjaan \/ tutup perniagaan<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-04cfa5f e-con-full e-flex e-con e-child\" data-id=\"04cfa5f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b05ac6c elementor-widget elementor-widget-html\" data-id=\"b05ac6c\" 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        Expand All <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        \/\/ \u6293\u53d6\u5f53\u524d\u9875\u9762\u6240\u6709\u7684 Nested Accordion Items\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 = 'Collapse All <i class=\"fas fa-chevron-up\"><\/i>';\r\n            \/\/ \u7ed9\u6240\u6709 details \u52a0\u4e0a open \u5c5e\u6027\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n            toggleBtn.innerHTML = 'Expand All <i class=\"fas fa-chevron-down\"><\/i>';\r\n            \/\/ \u79fb\u9664\u6240\u6709 details \u7684 open \u5c5e\u6027\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-d8dd466 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"d8dd466\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&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=\"e-n-accordion-item-2270\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-2270\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Situasi Fail Cukai Boleh Ditutup <\/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-2270\" class=\"elementor-element elementor-element-6dfb017 e-con-full e-flex e-con e-child\" data-id=\"6dfb017\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-128c1cf elementor-widget elementor-widget-text-editor\" data-id=\"128c1cf\" 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>Permohonan boleh dikemukakan dalam keadaan tamat pekerjaan atau operasi perniagaan telah dihentikan buat selama-lamanya.<\/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-2271\" 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-2271\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Bagaimana Permohonan Penutupan Fail Cukai Dilakukan <\/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-2271\" class=\"elementor-element elementor-element-9d190c0 e-con-full e-flex e-con e-child\" data-id=\"9d190c0\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0f56b10 elementor-widget elementor-widget-text-editor\" data-id=\"0f56b10\" 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>Permohonan perlulah dibuat secara bertulis dengan mengemukakannya ke Pejabat HASiL di mana fail tuan ditadbir.<\/p><p>Dokumen sokongan bagi menunjukkan sebab-sebab permohonan dikemukakan perlu disertakan bersama.<\/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-2272\" 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-2272\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Penutupan Fail Secara Kekal <\/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-2272\" class=\"elementor-element elementor-element-d2c80d4 e-con-full e-flex e-con e-child\" data-id=\"d2c80d4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8e735d9 elementor-widget elementor-widget-text-editor\" data-id=\"8e735d9\" 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>Keadaan Yang Membolehkan Fail Cukai Ditutup<\/strong><\/p><p>Permohonan boleh dikemukakan dalam keadaan di mana:<\/p><ol><li>Telah bersara dari perkhidmatan dan tiada lagi mempunyai pendapatan yang boleh dikenakan cukai.<\/li><li>Akan meninggalkan Malaysia buat selama-lamanya.<\/li><li>Tiada pendapatan yang boleh dikenakan cukai serta umur anda telah melebihi 55 tahun.<\/li><\/ol><p>Anda perlu memastikan akaun anda tidak mempunyai baki yang perlu dijelaskan atau baki yang perlu dibayar balik sebelum mengemukakan permohonan penutupan fail cukai pendapatan ke Pejabat HASiL yang mengendalikan fail cukai pendapatan.<\/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<\/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<\/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>Penamatan Perkhidmatan SPC Buka Semua Pekerja Bersara Atau Pekerja Berhenti Kerja Majikan bertanggungjawab memaklumkan kepada HASiL dalam tempoh tiga puluh (30) hari sebelum tarikh pemberhentian pekerja sekiranya : Pekerja akan bersara. Pekerja yang tertakluk kepada skim PCB tetapi majikan tidak membuat potongan tersebut. Pekerja yang akan meninggalkan Malaysia (tidak kembali lagi). Majikan juga perlu menahan [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":3391,"menu_order":12,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-16442","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=\"Penamatan Perkhidmatan SPC Buka Semua Pekerja Bersara Atau Pekerja Berhenti Kerja Majikan bertanggungjawab memaklumkan kepada HASiL dalam tempoh tiga puluh (30) hari sebelum tarikh pemberhentian pekerja sekiranya : Pekerja akan bersara. Pekerja yang tertakluk kepada skim PCB tetapi majikan tidak membuat potongan tersebut. Pekerja yang akan meninggalkan Malaysia (tidak kembali lagi). 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