{"id":20710,"date":"2026-05-18T22:06:29","date_gmt":"2026-05-18T14:06:29","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=20710"},"modified":"2026-05-19T11:10:10","modified_gmt":"2026-05-19T03:10:10","slug":"perniagaan-digital","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/","title":{"rendered":"Digital Business"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"20710\" class=\"elementor elementor-20710\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5e4caa25 e-flex e-con-boxed e-con e-parent\" data-id=\"5e4caa25\" 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-83fab9 e-con-full e-flex e-con e-child\" data-id=\"83fab9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-584d90d1 elementor-widget elementor-widget-template\" data-id=\"584d90d1\" 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=\"20760\" class=\"elementor elementor-20760\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d2ff5b4 e-flex e-con-boxed e-con e-parent\" data-id=\"d2ff5b4\" 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-81a0051 elementor-widget elementor-widget-heading\" data-id=\"81a0051\" 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\">Company<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-024dcb5 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=\"024dcb5\" 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-1-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\">Company Tax Payment<\/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-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\">Appeal<\/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-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\">Digital Business<\/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-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\">Incentives<\/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-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/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-2-024dcb5\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20728\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tanggungjawab-pembayar-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Taxpayer's Responsibility<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20729\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pengecualian-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Exemptions<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20730\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kadar-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Rate of Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20731\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Tax Payment<\/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-20732\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/pembayaran-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20733\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/kaedah-pembayaran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Payment Method<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20734\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/jadual-kod-bayaran-di-bank-ejen-lhdnm-dan-pos-malaysia\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Tax Payment Code at Commercial Banks and Post Office<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20735\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/memohon-bayaran-baki-cukai-secara-ansuran\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application To Pay Balance of Tax by Installments<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20736\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pembayaran-cukai-syarikat\/semak-kedudukan-cukai\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Enquiry of Tax Position<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20737\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/kemaskini-maklumat-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Update Company Information<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20738\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/\" class=\"elementor-item\" tabindex=\"-1\">Appeal<\/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-20739\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/permohonan-relif-dibawah-acp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Application for Relief Under the ITA<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20740\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/rayuan\/prosiding-resolusi-pertikaian-prp\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Dispute Resolution Proceedings (DRP)<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20741\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-korporat\/\" class=\"elementor-item\" tabindex=\"-1\">Corporate Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20742\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/cukai-koperasi\/\" class=\"elementor-item\" tabindex=\"-1\">Cooporative Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20743\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/syarikat-tidak-bermastautin\/\" class=\"elementor-item\" tabindex=\"-1\">Non-Resident Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20744\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/taraf-mastautin-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Company Resident Status<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20745\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pindaan-selepas-penghantaran-borang\/\" class=\"elementor-item\" tabindex=\"-1\">Amending the Income Tax Return Form<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20746\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pertukaran-tarikh-penutupan-akaun-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Change In Accounting Period<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20747\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/tempoh-asas-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Basis Period for Company<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20748\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/pendaftaran-fail-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax File Registration<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20749\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/anggaran-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Estimation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20750\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/lain-lain-situasi\/\" class=\"elementor-item\" tabindex=\"-1\">Other Situation<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20751\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/\" class=\"elementor-item\" tabindex=\"-1\">Digital Business<\/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-20882\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">e-Daftar<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20752\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/soalan-lazim-syarikat\/\" class=\"elementor-item\" tabindex=\"-1\">Frequently Asked Question (Company)<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20753\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/sme\/\" class=\"elementor-item\" tabindex=\"-1\">SME<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-20754\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/\" class=\"elementor-item\" tabindex=\"-1\">Incentives<\/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-20755\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/pioneer-status\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pioneer Status<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20756\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/investment-tax-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Investment Tax Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20757\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/infrasructure-allowance\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Infrasructure Allowance<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20758\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/insentif\/industrial-adjustment-allowance-iaa\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Industrial Adjustment Allowance (IAA)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-20759\"><a href=\"https:\/\/www.hasil.gov.my\/en\/syarikat\/double-deduction-for-promotion-of-exports\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Double Deduction For Promotion Of Exports<\/a><\/li>\n<\/ul>\n<\/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-2693d28c e-con-full e-flex e-con e-child\" data-id=\"2693d28c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8a320bf elementor-widget elementor-widget-heading\" data-id=\"8a320bf\" 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\">Digital Business<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3dcf7ca4 e-con-full e-flex e-con e-child\" data-id=\"3dcf7ca4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4a69398 elementor-widget elementor-widget-text-editor\" data-id=\"4a69398\" 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>Introduction<\/h5><ul><li>Digital Business is a term used to refer to an economy activity based on the use of digital technology. Any transactions conducted through digital technology, including the providing of information, promotion and advertising, marketing, supply \/ delivery of goods \/ services, even though payment and delivery relating to such transaction may be conducted offline.<\/li><li>Individual \/ Company involves in Digital Business will be taxed under Income Tax Act 1967.<\/li><\/ul><h5>Responsibilities Of Individual\/Company involves in Digital Business<\/h5><ul><li>Every Individual\/Company must have an income tax file number.<\/li><li>Registration of Tax Identification Number can be made through:<ul><li><a href=\"\/en\/syarikat\/perniagaan-digital\/e-daftar\/\" data-anchor=\"?bt_kump=2&amp;bt_skum=4&amp;bt_posi=1&amp;bt_unit=4&amp;bt_sequ=1\">e-daftar<\/a><\/li><\/ul><\/li><li>Complete and submit Form e-B via e-filling.<\/li><li>If business is a partnership:<ul><li>Pay tax through ByrHASiL<\/li><li>Complete and submit Form e-P via e-Filing (responsibility of managing partner) and e-B<\/li><li>Submit Form e-P without partnership's account<\/li><\/ul><\/li><li>If partnership cease operation \/ changes to sole proprietorship \/ becomes a sendirian berhad company, inform in writing to LHDNM.<\/li><\/ul><h5>Documents Needed<\/h5><p>Keep documents, records and business account as below for 7 Years<\/p><ul><li>Statement from payment gateway (Paypal, ipay88, MOL, etc)<\/li><li>Domestic and personal expenses<\/li><li>Bank statement<\/li><li>Income statement from advertising company (such as Nuffnang, Google Adsense, etc)<\/li><li>Sale invoices and purchase records<\/li><li>Confirmation of sales and purchases via e-mail, etc<\/li><li>Agreement<\/li><li>Original receipts for each deduction \/ expense claimed, etc<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-19c6c0ce e-con-full e-flex e-con e-child\" data-id=\"19c6c0ce\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55349483 elementor-widget elementor-widget-html\" data-id=\"55349483\" 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'>\r\n        Expand All <i data-lucide=\"chevron-down\"><\/i>\r\n    <\/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 data-lucide='chevron-up'><\/i>\";\r\n            items.forEach(item => item.setAttribute('open', ''));\r\n        } else {\r\n\r\n            toggleBtn.innerHTML = \"Papar Semua <i data-lucide='chevron-down'><\/i>\";\r\n            items.forEach(item => item.removeAttribute('open'));\r\n        }\r\n\r\n        if (typeof lucide !== 'undefined') {\r\n            lucide.createIcons();\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-52e59398 custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"52e59398\" 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=\"Question 25 - What is Pioneer Status?\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1390\" 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-1390\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Example of Digital Activities <\/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-1390\" class=\"elementor-element elementor-element-7c54f1c7 e-con-full e-flex e-con e-child\" data-id=\"7c54f1c7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20c8dbaa elementor-widget elementor-widget-text-editor\" data-id=\"20c8dbaa\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"table-wrapper\">\n  <table class=\"custom-table compact-table\">\n    <thead>\n      <tr>\n        <th style=\"text-align: center; width: 5%;\">No<\/th>\n        <th>Sector<\/th>\n        <th>Business description<\/th>\n        <th>Aliran Aktiviti<\/th>\n      <\/tr>\n    <\/thead>\n    <tbody>\n      <tr>\n        <td style=\"text-align: center;\">1<\/td>\n        <td>Retailing<\/td>\n        <td>Dropship, Agent, Stockist etc.<\/td>\n        <td>Taking orders, packing, receiving payment, delivery.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">2<\/td>\n        <td>Transport &amp; Logistic<\/td>\n        <td>e.g Poslaju, Gdex, Nationwide, Skynet, Air Asia, Car Rental, Online ticketing etc.<\/td>\n        <td>Order for services, payment, insurance, delivery.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">3<\/td>\n        <td>Financial Services<\/td>\n        <td>Bank, Payment gateway, Crypto currency, credit card, debit card, loyalty card, membership card etc.<\/td>\n        <td>Validating financial status, issue statement.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">4<\/td>\n        <td>Manufacturing &amp; Agriculture<\/td>\n        <td>3D Printing etc.<\/td>\n        <td>Taking orders, packing, receiving payment, delivery.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">5<\/td>\n        <td>Education<\/td>\n        <td>ebook, online tutor, online tutorial etc.<\/td>\n        <td>Taking orders, packing, receiving payment, delivery.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">6<\/td>\n        <td>Healthcare<\/td>\n        <td>Healthcare products.<\/td>\n        <td>Taking orders, packing, receiving payment, delivery.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">7<\/td>\n        <td>Broadcasting &amp; Media<\/td>\n        <td>eg. Youtube photography (services as photographer &amp; selling image) etc.<\/td>\n        <td>Content creation, uploading, receive payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">8<\/td>\n        <td>Sharing Economy<\/td>\n        <td>Sharing car, house, room, bikes, etc.<\/td>\n        <td>Order for services, payment<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">9<\/td>\n        <td>Subscription<\/td>\n        <td>Comic online, newspaper online, video streaming, audio streaming etc.<\/td>\n        <td>Registration, payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">10<\/td>\n        <td>Service<\/td>\n        <td>Infrastructure and software as services, event management, wedding planner etc.<\/td>\n        <td>Registration, payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">11<\/td>\n        <td>Advertisement<\/td>\n        <td>Blogger, instafamous, insta review.<\/td>\n        <td>Content creation, uploading, receive payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">12<\/td>\n        <td>Crowd Sourcing<\/td>\n        <td>Example: kickstarter.com<\/td>\n        <td>Content creation, uploading, receive payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">13<\/td>\n        <td>Selling of Digital Product<\/td>\n        <td>Data, ebook, apps.<\/td>\n        <td>Content creation, uploading, receive payment.<\/td>\n      <\/tr>\n      <tr>\n        <td style=\"text-align: center;\">14<\/td>\n        <td>Cryptocurrencies<\/td>\n        <td>Trading in cryptocurrencies.<\/td>\n        <td>Trader, Seller, Miner.<\/td>\n      <\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\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-1391\" 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-1391\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Business Expenses <\/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-1391\" class=\"elementor-element elementor-element-555c6dd9 e-con-full e-flex e-con e-child\" data-id=\"555c6dd9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7eb9fbd elementor-widget elementor-widget-text-editor\" data-id=\"7eb9fbd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li><strong>Allowable<\/strong><br \/>Expenses incurred in the production of business income.<br \/>Example :<br \/><ul><li>Wages \/ salaries<\/li><li>Employee's EPF \/ SOCSO<\/li><li>Business insurance (burglary)<\/li><li>Business premises rental<\/li><li>Interest on business loan<\/li><li>Domain annual fees\u00a0<em>domain<\/em><\/li><li>Server rental\u00a0<em>server<\/em><\/li><\/ul><\/li><li><strong>Non-Allowable<br \/><\/strong><ul><li>Domestic and private expense.<br \/>Example :<ul><li>Personal electricity &amp; water supply bill, children's education fees and depreciation<\/li><\/ul><\/li><li>Purchase of personal assets.<br \/>Example :<ul><li>Car<\/li><li>House<\/li><li>Furniture<\/li><\/ul><\/li><li>Purchase of personal assets.<ul><li>SSM registration<\/li><li>Registration\u00a0<em>fees of domain name \/ server<\/em><\/li><\/ul><\/li><\/ul><\/li><\/ul>\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-1392\" 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-1392\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Capital Allowance <\/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-1392\" class=\"elementor-element elementor-element-20eede1b e-con-full e-flex e-con e-child\" data-id=\"20eede1b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-67838986 elementor-widget elementor-widget-text-editor\" data-id=\"67838986\" 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>Capital allowance on business assets are claimable and will be deducted against adjusted income.<\/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-1393\" 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-1393\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Type and Rate of Capital Allowance <\/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-1393\" class=\"elementor-element elementor-element-915799b e-flex e-con-boxed e-con e-child\" data-id=\"915799b\" 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-2734bb elementor-widget elementor-widget-text-editor\" data-id=\"2734bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<ul><li>Initial Allowance<br \/><ul><li>All types of asset <strong>(20%)<\/strong><\/li><\/ul><\/li><li>Annual Allowance<ul><li>Computer and ICT Equipment <strong>(40%)<\/strong><\/li><li>Motor vehicles, heavy machinery <strong>(20 %)<\/strong><\/li><li>Plant and machinery <strong>(14%)<\/strong><\/li><li>Office equipment, furniture and fittings and others <strong>(10%)<\/strong><\/li><\/ul><\/li><\/ul>\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<\/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>Perniagaan Digital Pengenalan Perniagaan Digital adalah istilah yang digunakan bagi merujuk kepada aktiviti ekonomi bedasarkan penggunaan teknologi digital. Sebarang transaksi perdagangan yang dijalankan menerusi teknologi digital, termasuk aktiviti pemberian maklumat promosi dan pengiklanan, pemasaran, pembekalan \/ penghantaran barangan \/ perkhidmatan, meskipun pembayaran dan penghantaran berkaitan transaksi ini mungkin dijalankan di luar talian. Individu \/ syarikat [&hellip;]<\/p>\n","protected":false},"author":9,"featured_media":0,"parent":20660,"menu_order":12,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-20710","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=\"Perniagaan Digital Pengenalan Perniagaan Digital adalah istilah yang digunakan bagi merujuk kepada aktiviti ekonomi bedasarkan penggunaan teknologi digital. Sebarang transaksi perdagangan yang dijalankan menerusi teknologi digital, termasuk aktiviti pemberian maklumat promosi dan pengiklanan, pemasaran, pembekalan \/ penghantaran barangan \/ perkhidmatan, meskipun pembayaran dan penghantaran berkaitan transaksi ini mungkin dijalankan di luar talian. 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