{"id":3428,"date":"2026-04-21T00:10:49","date_gmt":"2026-04-20T16:10:49","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=3428"},"modified":"2026-07-11T12:30:10","modified_gmt":"2026-07-11T04:30:10","slug":"pengenalan-cukai-pendapatan-individu","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/individu\/pengenalan-cukai-pendapatan-individu\/","title":{"rendered":"Introduction Individual Income Tax"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3428\" class=\"elementor elementor-3428\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7436d2ef e-flex e-con-boxed e-con e-parent\" data-id=\"7436d2ef\" 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-629c7838 e-con-full e-flex e-con e-child\" data-id=\"629c7838\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee284f1 elementor-widget elementor-widget-template\" data-id=\"2ee284f1\" 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\">Individual<\/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\">Introduction Individual Income Tax<\/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\">Registration<\/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\">Residence Status<\/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\">Income Declaration<\/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\">Tax Relief<\/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\">Rebates<\/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\">Donations \/ Gifts<\/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\">Tax Rate<\/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\">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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/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-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\">Balance of Tax Payment<\/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\">Tax Refund<\/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\">Penalty on Late Payment<\/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\">Tax Estimation Advance Payment<\/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\">Amended Assessment<\/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\">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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\">Review and Update<\/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\">Termination of Service \/ Employment<\/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\">Offences<\/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\">Stoppage Order<\/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\">Frequently Asked Question (Individual)<\/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-2-9b5913c\" 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\">Introduction Individual Income Tax<\/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\">Registration<\/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\">Residence Status<\/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\">Income Declaration<\/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\">Tax Relief<\/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\">Rebates<\/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\">Donations \/ Gifts<\/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\">Tax Rate<\/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\">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-8451\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/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-8448\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/bayaran\/baki-cukai-kena-bayar\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Balance of Tax Payment<\/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\">Tax Refund<\/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\">Penalty on Late Payment<\/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\">Tax Estimation Advance Payment<\/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\">Amended Assessment<\/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\">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-16578\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16577\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/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-16454\"><a href=\"https:\/\/www.hasil.gov.my\/en\/individu\/semakan-dan-kemaskini\/\" class=\"elementor-item\" tabindex=\"-1\">Review and Update<\/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\">Termination of Service \/ Employment<\/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\">Offences<\/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\">Stoppage Order<\/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\">Frequently Asked Question (Individual)<\/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-524f66bb e-con-full e-flex e-con e-child\" data-id=\"524f66bb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-63475686 elementor-widget elementor-widget-heading\" data-id=\"63475686\" 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\">Introduction Individual Income Tax<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-41af22a6 e-con-full e-flex e-con e-child\" data-id=\"41af22a6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7be7311 elementor-widget elementor-widget-text-editor\" data-id=\"7be7311\" 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>What is Income Tax?<\/h5><p>Income tax is a tax imposed each year on individuals who receive income of a revenue nature such as:<\/p><ul><li>Gains \/ profit from a business;<\/li><li>Gains \/ profit from employment;<\/li><li>Dividends, interest or discounts;<\/li><li>Rent, royalties or premiums;<\/li><li>Pensions, annuities or other periodic payments; and<\/li><li>Gains \/ profit not falling under any of the foregoing paragraphs.<\/li><\/ul><p>The Income Tax Act 1967 (ITA) enforces administration and collection of income tax on persons and taxable income.<\/p><p>The Inland Revenue Board of Malaysia (IRBM) is one of the main revenue collecting agencies of the Ministry of Finance.<\/p><div class=\"elementor-element elementor-element-2c0c621e elementor-widget elementor-widget-heading\" data-id=\"2c0c621e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\"><h5 class=\"elementor-heading-title elementor-size-default\">Who is Taxable?<\/h5><\/div><div class=\"elementor-element elementor-element-1d142c68 e-con-full e-flex e-con e-child\" data-id=\"1d142c68\" data-element_type=\"container\" data-e-type=\"container\"><div class=\"elementor-element elementor-element-529acb6 elementor-widget elementor-widget-text-editor\" data-id=\"529acb6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\"><p align=\"justify\">Income tax shall be charged for each year of assessment upon the income of any person accruing in or derived from Malaysia or received in Malaysia from outside Malaysia<\/p><p align=\"justify\">An individual whose total taxable income\u00a0<strong>EXCEEDS\u00a0<\/strong>the threshold value must register for an income tax file.<\/p><p align=\"justify\">The scope of taxation for an individual depends on their residency status.<\/p><p align=\"justify\">Resident individuals are taxed according to  tax rates and are eligible for tax reliefs in accordance with  section 45A to 49 of the Income Tax Act 1967. Meanwhile, non-resident individuals are taxed at a flat rate of 30% and are not eligible to enjoy any reliefs.<\/p><p align=\"justify\">Any source of income derived from outside Malaysia and received in Malaysia is tax exempted.<\/p><h5 align=\"justify\">When is Taxable?<\/h5><\/div><\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-dcb64bc e-con-full e-flex e-con e-child\" data-id=\"dcb64bc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-34bea4c e-con-full e-flex e-con e-child\" data-id=\"34bea4c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4523f47 elementor-widget elementor-widget-html\" data-id=\"4523f47\" 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\" style=\"color: #6c5ce7; font-weight: 600; text-decoration: none; font-size: 14px;\">\r\n        Expand All <i class=\"fas fa-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        \/\/ \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 = 'Tutup Semua <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 = 'Buka Semua <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-3032c8c custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"3032c8c\" 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-5050\" 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-5050\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Individual: Employment Income <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-5050\" class=\"elementor-element elementor-element-bc01319 e-con-full e-flex e-con e-child\" data-id=\"bc01319\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3ab03bb elementor-widget elementor-widget-text-editor\" data-id=\"3ab03bb\" 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>Individuals who receive annual employment income exceeding RM37,333 and those subject to Monthly Tax Deductions (MTD) are eligible to be taxed<\/p><p>The calculation of individual threshold of <strong>non taxable income<\/strong> is taking <strong>into account after the deduction of annual gross income with eligible individual reliefs and tax rebates.<\/strong>The basic individual reliefs may include individuals and his dependent relatives dependents as well as husband \/ wife and children (under the age of 18 years old) for married individuals, whilst the individual rebate (RM400) and spouse (RM400 \u2013 if applicable) is allowed if the individual\u2019s taxable income is <strong>not more than RM35,000<\/strong>.<\/p><p>Below is the threshold of an individual's NON TAXABLE  income according to the type of assessment:<\/p><div class=\"table-wrapper\"><table class=\"custom-table no-zebra\"><thead><tr><th>Type Of Assessment<\/th><th>Annual Income<br \/>(RM)<\/th><th>Monthly Income<br \/>(RM)<\/th><\/tr><\/thead><tbody><!-- \u7b2c\u4e00\u90e8\u5206\uff1aDiri Sendiri --><tr><td><strong>Self<\/strong><br \/>(Single \/ Widower\/ Divorcee \/ Spouse with no source of Income)<\/td><td style=\"text-align: center; vertical-align: middle;\">37,333<\/td><td style=\"text-align: center; vertical-align: middle;\">3,111<\/td><\/tr><!-- \u5206\u9694\u884c\uff1aBerasingan (\u5408\u5e763\u5217) --><tr><td style=\"text-align: center; font-weight: bold; padding: 12px 16px;\" colspan=\"3\">Separately<\/td><\/tr><!-- \u7b2c\u4e8c\u90e8\u5206\uff1aBerasingan \u6570\u636e --><tr><td>1. Married with no Child<\/td><td style=\"text-align: center;\">37,333<\/td><td style=\"text-align: center;\">3,111<\/td><\/tr><tr><td>2. Married with 1 Child<\/td><!-- \u56fe\u7247\u4e2d\u8fd9\u884c\u6570\u636e\u4e3a\u7a7a --><td>\u00a0<\/td><td>\u00a0<\/td><\/tr><tr><td>3. Married with 2 Children<\/td><td style=\"text-align: center;\">41,333<\/td><td style=\"text-align: center;\">3,444<\/td><\/tr><!-- \u5206\u9694\u884c\uff1aBersama (\u5408\u5e763\u5217) --><tr><td style=\"text-align: center; font-weight: bold; padding: 12px 16px;\" colspan=\"3\">Joint<\/td><\/tr><!-- \u7b2c\u4e09\u90e8\u5206\uff1aBersama \u6570\u636e --><tr><td>1. Married with no Child<\/td><td style=\"text-align: center;\">48,000<\/td><td style=\"text-align: center;\">4,000<\/td><\/tr><tr><td>2. Married with 1 Child<\/td><td style=\"text-align: center;\">50,000<\/td><td style=\"text-align: center;\">4,167<\/td><\/tr><tr><td>3. Married with 2 Children<\/td><td style=\"text-align: center;\">52,000<\/td><td style=\"text-align: center;\">4,333<\/td><\/tr><\/tbody><\/table><\/div><p>Notes:<\/p><ul><li>The total relief of RM9,000 is for an individual in respect of himself and his dependent relatives<\/li><li>The total relief for each unmarried child and under the age of 18 years old is RM2,000<\/li><li>The total eligible tax rebate (self, husband \/ wife) is restricted to individual\u2019s taxable income up to RM35,000<\/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-5051\" 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-5051\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Individual: Business Income <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-5051\" class=\"elementor-element elementor-element-fd5d40f e-con-full e-flex e-con e-child\" data-id=\"fd5d40f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-48a010c elementor-widget elementor-widget-text-editor\" data-id=\"48a010c\" 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>Gains or profits from carrying on a business, trade, vocation, or profession are liable to tax (inclusive of Shadow Economy businesses)<\/p><p>Business includes:<\/p><ul><li>Sole Proprietorship\/Self Employed<ul><li>Individual carrying on a business on his own<\/li><\/ul><\/li><li>Partnership<ul><li>Includes any business venture of two or more individuals combining ownership, authority, work force or skill in running a business where profits are shared. Partnership can exist between :<ul><li>Individuals<\/li><li>Two companies<\/li><li>Individual and Company<\/li><li>Individual and trustee<\/li><\/ul><\/li><\/ul><\/li><\/ul><p>Examples of Business :\u00a0<\/p><ul><li>Sundry business<\/li><li>Night market \/ Stalls<\/li><li>Online Business (digital economy)<\/li><li>Actor \/ Singer \/ Influencers \/ Product Ambassador<\/li><li>Commission \/ Tuition Centres \/ Lecturer<\/li><li>Direct selling \/ Stockist<\/li><li>Copywriting \/ Youtuber \/ Blogger<\/li><li>Agriculture and farming<\/li><li>Clinics, Law Firms or other Professional practitioners<\/li><li>Taxi drivers \/ e-hailing<\/li><\/ul><p>\u00a0<\/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 class=\"elementor-element elementor-element-e37aab7 elementor-widget elementor-widget-text-editor\" data-id=\"e37aab7\" 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>How to file your Tax?<\/h5>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31069f9 e-con-full e-flex e-con e-child\" data-id=\"31069f9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b1646cd elementor-widget elementor-widget-html\" data-id=\"b1646cd\" 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\" style=\"color: #6c5ce7; font-weight: 600; text-decoration: none; font-size: 14px;\">\r\n        Expand All <i class=\"fas fa-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        \/\/ \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-680254f custom-lhdn-accordion elementor-widget elementor-widget-n-accordion\" data-id=\"680254f\" 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-1090\" 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-1090\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1. Self Assessment System (SAS) <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-1090\" class=\"elementor-element elementor-element-1bc678d e-con-full e-flex e-con e-child\" data-id=\"1bc678d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-940f46c elementor-widget elementor-widget-text-editor\" data-id=\"940f46c\" 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>Self Assessment System (SAS)<\/strong> is based on the concept of <strong>Pay<\/strong>, <strong>Self Assess<\/strong> and<strong> File<\/strong>.<\/p><p>Self assessment means that taxpayer is required by law to determine his taxable income, compute chargeable income tax, submit the income tax return form and make tax payment for the year of assessment concerned.<br \/>Notice of assessment wil not be issued under SAS as the ITRF submission itself is the final assessment notice.<\/p><p>Below are type of forms used to declare income<\/p><ol><li>BE Form: <strong>Resident individual<\/strong> with employment income and does not carry on business.<\/li><li>B Form: <strong>Resident individual<\/strong> who carry on business with employment and other income.<\/li><li>M Form: <strong>Non-resident individual<\/strong> who carry on business with employment and other income.<\/li><\/ol><p>The residency status of individuals is subject to Section 7, Income Tax Act 1967.<\/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-1091\" 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-1091\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 2. Final Tax <\/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 xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M17.9922 15.001L11.9922 9.00098L5.99219 15.001\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg><\/span>\n\t\t\t<span class='e-closed'><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"24\" height=\"24\" viewbox=\"0 0 24 24\" fill=\"none\"><path d=\"M5.99414 9.00098L11.9941 15.001L17.9941 9.00098\" stroke=\"#141414\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/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-1091\" class=\"elementor-element elementor-element-857d761 e-con-full e-flex e-con e-child\" data-id=\"857d761\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-36c1a18 elementor-widget elementor-widget-text-editor\" data-id=\"36c1a18\" 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>Monthly Tax Deduction (MTD) as Final Tax has been enforced starting from the Year Assessment of 2014 whereby individuals with employment income and (MTD) have the option not to furnish ITRF to IBRM.<\/p><p>Requirements:<\/p><ul><li>Works with one employer<\/li><li>Husband or wife does not opt for joint assessment under section 45 of the ITA.<\/li><li>MTD is deducted in accordance with the Income Tax (Deduction from Remuneration) Rules 1994 or MTD not applicable as income below the deductible level (MTD \u20180\u2019). MTD must be made upon Benefits-In-Kind (BIK ) and Value of Living Accomodation (VOLA)<\/li><li>Working for twelve months in the basis period with the same employer<\/li><li>Employees who have just started employment within less than 12 months in the year of assessment<\/li><li>All employment income received for a particular period in the current year inclusive of previous year's employment taxable income in the year it is received as provided under subsection 25 (1) of the ITA. Any gross income from an employment is receivable in respect of any particular period, it shall, when received in the relevant period, be treated as the gross income of the relevant person for the relevant period as per subsection 25(1) such as:<ul><li>wages,<\/li><li>remuneration,<\/li><li>tip,<\/li><li>allowance,<\/li><li>commission,<\/li><li>overtime salary,<\/li><li>bonus,<\/li><li>perquisite,<\/li><li>skim opsyen saham pekerja,<\/li><li>tax borne by employer,<\/li><li>director fee,<\/li><li>gratuity including deferred payment on termination of employment (not exempted under any provision of the act),<\/li><li>leave pay received as an advance in case of termination<\/li><li>other remuneration related to employment<\/li><\/ul><\/li><li>The employment income receivable in the following year (whether received or not) on an individual who has left of will be leaving Malaysia in which he is a non-resident in the following year, will be taxed in the year he leaves Malaysia permanently as provided under subsection 25 (6) of the ITA.<\/li><li>Individual Criteria :<ul><li>Cessation of employment<\/li><li>Leaving Malaysia<\/li><li>Non -residents in the following year have the options of:<ul><li>Gross income from the employee\u2019s employment will cease to be derived from Malaysia on the expiration of a period of leave following the employee\u2019s departure from Malaysia (Subsection 25(6) ITA 1967)<\/li><li>Gross income from an employment is receivable in respect of any particular period, it shall, when received in the relevant period, be treated as the gross income of the relevant person for the relevant period (Subsection 25(1) ITA 1967)<\/li><li>pendapatan penggajian akan dikenakan cukai dalam tahun ianya diterima.<\/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<\/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-8c7d9cc elementor-widget elementor-widget-text-editor\" data-id=\"8c7d9cc\" 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>Why must we pay Tax?<\/h5>\n<ol>\n \t<li>Revenue is used by the government to govern and manage Malaysia and its development expenditure.<\/li>\n \t<li>The Government allocates and spends tax collections for the purpose of national security, physical development and infrastructure such as roads, hospitals, schools as well as economic and social development such as health services, education and welfare of the people<\/li>\n<\/ol>\n<h5>How to Submit Income Tax Return Forms (ITRF)?<\/h5>\nIncome Tax Return Forms can be submitted by two (2) methods:\n<ol>\n \t<li>By submitting the Tax Return Form manually to the Tax Record &amp; Information Management Section, HASiL\n<ul>\n \t<li>Kindly refer guide notes \/ explanatory notes which can be accessed from HASiL official portal before filling up<\/li>\n \t<li>Tax Return Form and guide notes \/ explanatory notes may be accessed from HASiL official portal\u00a0<a href=\"\/en\/\">www.hasil.gov.my<\/a>\u00a0&gt; Forms &gt; Download Forms &gt; Individual &gt; Year of Assesment. Next, refer to the Guidebook \/ Explanatory Notes according to the relevant form type<\/li>\n<\/ul>\n<\/li>\n \t<li>By submitting the Tax Return Form online through the e-Filing platform in the MyTax\u00a0<a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\">https:\/\/mytax.hasil.gov.my<\/a>.<\/li>\n<\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Pengenalan Cukai Pendapatan Individu Apa Itu Cukai Pendapatan? Cukai pendapatan ialah cukai yang dikenakan pada setiap tahun terhadap seseorang yang menerima pendapatan bersifat hasil seperti: Laba \/ keuntungan daripada sesuatu perniagaan; Laba \/ keuntungan daripada penggajian; Dividen, faedah atau diskaun; Sewa, royalti atau premium; Pencen, anuiti atau bayaran berkala lain; dan Laba \/ keuntungan yang [&hellip;]<\/p>\n","protected":false},"author":13,"featured_media":0,"parent":3391,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-3428","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=\"Pengenalan Cukai Pendapatan Individu Apa Itu Cukai Pendapatan? Cukai pendapatan ialah cukai yang dikenakan pada setiap tahun terhadap seseorang yang menerima pendapatan bersifat hasil seperti: Laba \/ keuntungan daripada sesuatu perniagaan; Laba \/ keuntungan daripada penggajian; Dividen, faedah atau diskaun; Sewa, royalti atau premium; Pencen, anuiti atau bayaran berkala lain; dan Laba \/ keuntungan yang [&hellip;]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/portal-editor.hasil.gov.my\/individu\/pengenalan-cukai-pendapatan-individu\/\" \/>\n<meta property=\"og:site_name\" content=\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/HASiLMalaysia\" \/>\n<meta property=\"article:modified_time\" content=\"2026-07-11T04:30:10+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:site\" content=\"@HASiLMalaysia\" \/>\n<meta name=\"twitter:label1\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/pengenalan-cukai-pendapatan-individu\\\/\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/pengenalan-cukai-pendapatan-individu\\\/\",\"name\":\"Lembaga Hasil Dalam Negeri Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\"},\"datePublished\":\"2026-04-20T16:10:49+00:00\",\"dateModified\":\"2026-07-11T04:30:10+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/pengenalan-cukai-pendapatan-individu\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/pengenalan-cukai-pendapatan-individu\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/pengenalan-cukai-pendapatan-individu\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Individu\",\"item\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/individu\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Pengenalan Cukai Pendapatan Individu\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#website\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#organization\",\"name\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\",\"url\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-GB\",\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"contentUrl\":\"https:\\\/\\\/www.hasil.gov.my\\\/wp-content\\\/uploads\\\/2026\\\/04\\\/logo-baru-250.png\",\"width\":250,\"height\":177,\"caption\":\"LEMBAGA HASiL DALAM NEGERI MALAYSIA\"},\"image\":{\"@id\":\"https:\\\/\\\/portal-editor.hasil.gov.my\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/HASiLMalaysia\",\"https:\\\/\\\/x.com\\\/HASiLMalaysia\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Inland Revenue Board of Malaysia","robots":{"index":"noindex","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"og_locale":"en_GB","og_type":"article","og_title":"Lembaga Hasil Dalam Negeri Malaysia","og_description":"Pengenalan Cukai Pendapatan Individu Apa Itu Cukai Pendapatan? 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