{"id":19947,"date":"2026-05-16T21:41:29","date_gmt":"2026-05-16T13:41:29","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=19947"},"modified":"2026-06-22T12:37:47","modified_gmt":"2026-06-22T04:37:47","slug":"pengecualian","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/","title":{"rendered":"Exemption"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"19947\" class=\"elementor elementor-19947\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8dcbef9 e-flex e-con-boxed e-con e-parent\" data-id=\"8dcbef9\" 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-7f5f6dd e-con-full e-flex e-con e-child\" data-id=\"7f5f6dd\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7b7d3 elementor-widget elementor-widget-template\" data-id=\"4f7b7d3\" 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=\"19623\" class=\"elementor elementor-19623\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95a1652 e-flex e-con-boxed e-con e-parent\" data-id=\"95a1652\" 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-3439691 elementor-widget elementor-widget-heading\" data-id=\"3439691\" 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\">RPGT<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dd25b8 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=\"5dd25b8\" 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-1-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\">Introduction &amp; Basis of Taxation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Real Property Gains Tax (RPGT) Rates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\">Disposal Date And Acquisition Date<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\">Disposal Price And Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\">Determination Of Chargeable Gain \/ Allowable Loss<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\">Exemption<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\">Disposal Price Deemed To Be Equal To Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\">Transfer Of Asset Inherited From Deceased Estate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\">Shares In Real Property Company (RPC)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\">Shares In Real Property Company (RPC)\nResponsibility Of Disposer And Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\">Retention and Remittance by Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\">Imposition Of Penalties And Increases Of Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\">Introduction to the CKHT Self-Assessment System (CKHT STS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Procedures For Submission Of Real Property Gains Tax Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\">Types of RPGT Return Forms<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\">Amendments to the RPGT Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\">Assessment Of Real Property Gain Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\">RPGT Payment Procedure<\/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-2-5dd25b8\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19644\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction &amp; Basis of Taxation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19646\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/kadar-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Real Property Gains Tax (RPGT) Rates<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19645\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tarikh-pelupusan-dan-tarikh-pemerolehan-2\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Date And Acquisition Date<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19946\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Price And Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-19939\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/penentuan-keuntungan-yang-boleh-dikenakan-cukai-atau-kerugian-dibenarkan\/\" class=\"elementor-item\" tabindex=\"-1\">Determination Of Chargeable Gain \/ Allowable Loss<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20110\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengecualian\/\" class=\"elementor-item\" tabindex=\"-1\">Exemption<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20109\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/harga-pelupusan-dianggap-bersamaan-dengan-harga-pemerolehan\/\" class=\"elementor-item\" tabindex=\"-1\">Disposal Price Deemed To Be Equal To Acquisition Price<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20108\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindah-milik-harta-tanah-yang-dipusakai\/\" class=\"elementor-item\" tabindex=\"-1\">Transfer Of Asset Inherited From Deceased Estate<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20107\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/saham-dalam-syarikat-harta-tanah-sht\/\" class=\"elementor-item\" tabindex=\"-1\">Shares In Real Property Company (RPC)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20106\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/tanggungjawab-pelupus-dan-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Shares In Real Property Company (RPC)\nResponsibility Of Disposer And Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20105\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pegangan-dan-remitan-wang-oleh-pemeroleh\/\" class=\"elementor-item\" tabindex=\"-1\">Retention and Remittance by Acquirer<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20104\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenaan-penalti-dan-kenaikan-atas-taksiran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Imposition Of Penalties And Increases Of Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20103\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pengenalan-sistem-taksir-sendiri-ckht-sts-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Introduction to the CKHT Self-Assessment System (CKHT STS)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20102\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-pengemukaan-borang-nyata-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Procedures For Submission Of Real Property Gains Tax Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20101\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/jenis-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Types of RPGT Return Forms<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20100\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/pindaan-borang-nyata-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">Amendments to the RPGT Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20099\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/taksiran-cukai-keuntungan-harta-tanah\/\" class=\"elementor-item\" tabindex=\"-1\">Assessment Of Real Property Gain Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20098\"><a href=\"https:\/\/www.hasil.gov.my\/en\/ckht\/prosedur-bayaran-ckht\/\" class=\"elementor-item\" tabindex=\"-1\">RPGT Payment Procedure<\/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-20f9592 e-con-full e-flex e-con e-child\" data-id=\"20f9592\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-95130f7 elementor-widget elementor-widget-heading\" data-id=\"95130f7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Exemption<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1c905ec elementor-widget elementor-widget-text-editor\" data-id=\"1c905ec\" 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>RPGTA has several provisions for exemption and among the provisions are:<\/p>\n<ol>\n<li><strong>Exemption under paragraph 2 of Schedule 4 RPGTA<\/strong><br>The exemption under paragraph 2 of Schedule 4 is available to individuals only and is allowed as follows:<br><ol type=\"a\">\n<li>Disposal of the whole share owned by an individual\n<p>The exemption is RM10,000 or 10% of the chargeable gain, whichever is greater<\/p>\n<\/li>\n<li>Disposal of part of the whole share owned by an individual (with effect from 31.12.2015)<br><br>If an individual dispose part of his entire share, the exemption allowed is as follows:<\/li><li><ol type=\"i\">\n<li>Relating to the disposal of real property<br><table class=\"formula-tbl1\" style=\"width: 3.3871%; height: 36px; border: none;\" border=\"0\" align=\"center\">\n<tbody>\n<tr style=\"height: 18px; text-align: justify;\">\n<td style=\"width: 7.82797%; height: 18px; border: none; border-bottom: 1px solid;\" scope=\"col\" width=\"36%\"><strong>A<\/strong><\/td>\n<td style=\"width: 5.97845%; height: 36px; border-image: initial; border: medium none currentcolor; vertical-align: middle !important;\" rowspan=\"2\" scope=\"col\" width=\"32%\"><strong>X<\/strong><\/td>\n<td style=\"width: 14.9254%; height: 36px; border-image: initial; border: medium none currentcolor; vertical-align: middle !important;\" rowspan=\"2\" scope=\"col\" width=\"32%\"><strong>C<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 18px; text-align: justify;\">\n<td style=\"width: 7.82797%; height: 18px; border: none;\" scope=\"row\"><strong>B<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>where,<\/p>\n<p><strong>A<\/strong> - Part of the area of the chargeable asset disposed<\/p>\n<p><strong>B<\/strong> - The total area of the chargeable asset<\/p>\n<p><strong>C<\/strong> &#8211; RM10,000<\/p>\n<p>or<\/p>\n<p>10% x chargeable gain, whichever is greater.<\/p>\n<\/li>\n<li>Relating to the disposal of shares<br><table class=\"formula-tbl1\" style=\"width: 3.3871%; height: 36px; border: none;\" border=\"0\" align=\"center\">\n<tbody>\n<tr style=\"height: 18px; text-align: justify;\">\n<td style=\"width: 7.82797%; height: 18px; border: none; border-bottom: 1px solid;\" scope=\"col\" width=\"36%\"><strong>A<\/strong><\/td>\n<td style=\"width: 5.97845%; height: 36px; border-image: initial; border: medium none currentcolor; vertical-align: middle !important;\" rowspan=\"2\" scope=\"col\" width=\"32%\"><strong>X<\/strong><\/td>\n<td style=\"width: 14.9254%; height: 36px; border-image: initial; border: medium none currentcolor; vertical-align: middle !important;\" rowspan=\"2\" scope=\"col\" width=\"32%\"><strong>C<\/strong><\/td>\n<\/tr>\n<tr style=\"height: 18px; text-align: justify;\">\n<td style=\"width: 7.82797%; height: 18px; border: none;\" scope=\"row\"><strong>B<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>where,<\/p>\n<p><strong>A<\/strong> - The number of shares deemed to be a chargeable asset under paragraph 34 or 34A of Schedule 2 disposed<\/p>\n<p><strong>B<\/strong> - The total number of issued shares deemed to be a chargeable asset in relation to shares deemed to be chargeable asset under paragraph 34 or 34A of Schedule 2<\/p>\n<p><strong>C<\/strong> &#8211; RM10,000<\/p>\n<p>or<\/p>\n<p>10% x chargeable gain, whichever is greater.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b3295d2 elementor-widget elementor-widget-text-editor\" data-id=\"b3295d2\" 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=\"2\"><li><strong>Exemption under section 8 of the RPGTA<\/strong><br \/><ol type=\"a\"><li>Exemption is granted on gain derived from disposal of a private residence. Individual is entitled to the exemption once in a lifetime.<\/li><li>A private residence is defined as a building or part of a building in Malaysia owned by an individual and occupied or certified fit for occupation as a place of residence.<\/li><li>Exemption under section 8 can only be granted on conditions:<br \/><ol type=\"i\"><li>The individual is a Malaysian citizen or Malaysian permanent resident;<\/li><li>Exemption is granted for a private residence only; and<\/li><li>Election for exemption shall be made electronically via Form CKHT 3 through e-CKHT and shall be irrevocable.\n\nNo further will not be granted on gains from the disposal of subsequent private residence.<\/li><\/ol><\/li><li>No election can be made where an exemption has been granted to an individual under the repealed Land Speculation Tax Act 1974 in respect of the disposal of a private residence.<\/li><\/ol><\/li><\/ol>\t\t\t\t\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>Pengecualian Terdapat beberapa peruntukan pengecualian di bawah ACKHT, antaranya: Pengecualian perenggan 2 Jadual 4 ACKHTPengecualian perenggan 2 Jadual 4 hanya dinikmati oleh individu dan diberi seperti berikut: Pelupusan keseluruhan bahagian milik individu Pengecualian adalah sebanyak RM10,000 atau 10% daripada keuntungan yang boleh dikenakan cukai, yang mana lebih tinggi. Pelupusan sebahagian daripada keseluruhan bahagian yang dimiliki [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":19615,"menu_order":7,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-19947","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=\"Pengecualian Terdapat beberapa peruntukan pengecualian di bawah ACKHT, antaranya: Pengecualian perenggan 2 Jadual 4 ACKHTPengecualian perenggan 2 Jadual 4 hanya dinikmati oleh individu dan diberi seperti berikut: Pelupusan keseluruhan bahagian milik individu Pengecualian adalah sebanyak RM10,000 atau 10% daripada keuntungan yang boleh dikenakan cukai, yang mana lebih tinggi. 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