{"id":39726,"date":"2026-06-09T08:30:26","date_gmt":"2026-06-09T00:30:26","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=39726"},"modified":"2026-06-09T11:24:51","modified_gmt":"2026-06-09T03:24:51","slug":"institusi-organisasi-tabung","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/","title":{"rendered":"Institutions\/Organizations\/Funds Primarily Is Not For Profit"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"39726\" class=\"elementor elementor-39726\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-56039909 e-flex e-con-boxed e-con e-parent\" data-id=\"56039909\" 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-4487066b e-con-full e-flex e-con e-child\" data-id=\"4487066b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59c93392 elementor-widget elementor-widget-template\" data-id=\"59c93392\" 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=\"39753\" class=\"elementor elementor-39753\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-aeb543a e-flex e-con-boxed e-con e-parent\" data-id=\"aeb543a\" 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-ec777f0 elementor-widget elementor-widget-heading\" data-id=\"ec777f0\" 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\">Institusi\/Organisasi\/Tabung Bukan Berasaskan Keuntungan<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c30bcd0 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=\"c30bcd0\" 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-c30bcd0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40407\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/\" class=\"elementor-item\">Pengenalan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39790\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/\" class=\"elementor-item\">Info Umum<\/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-39799\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/pengenalan-dan-sepintas-lalu-kelulusan-kphdn-subseksyen-446\/\" class=\"elementor-sub-item\">Pengenalan dan Sepintas lalu Kelulusan KPHDN Subseksyen 44(6)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39798\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/peranan-dan-tanggungjawab-kphdn\/\" class=\"elementor-sub-item\">Peranan Dan Tanggungjawab KPHDN<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39797\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/penjelasan-umum-konsesi-kelulusan-kphdn\/\" class=\"elementor-sub-item\">Penjelasan Umum Konsesi Kelulusan KPHDN<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39802\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/\" class=\"elementor-item\">Info Permohonan<\/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-39883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/persediaan-untuk-memohon-kelulusan-kphdn\/\" class=\"elementor-sub-item\">Persediaan Untuk Memohon Kelulusan KPHDN<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39877\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-aktiviti-yang-layak\/\" class=\"elementor-sub-item\">Penjelasan Aktiviti Yang Layak<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39878\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-berkaitan-kandungan-perlembagaan\/\" class=\"elementor-sub-item\">Penjelasan Berkaitan Kandungan Perlembagaan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39879\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-berkaitan-penolakan-permohonan\/\" class=\"elementor-sub-item\">Penjelasan Berkaitan Penolakan Permohonan<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39808\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/perkhidmatan-atas-talian\/\" class=\"elementor-item\">Perkhidmatan Atas Talian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39837\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/\" class=\"elementor-item\">Garis Panduan<\/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-40039\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-kelulusan-ss446-acp-1967\/\" class=\"elementor-sub-item\">Garis Panduan Di Bawah Kelulusan SS44(6) ACP 1967<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40040\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-kelulusan-ss4411d-acp-1967\/\" class=\"elementor-sub-item\">Garis Panduan Di Bawah Kelulusan SS44(11D) ACP 1967<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40041\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-perintah-cukai-pendapatan-pengecualian-2020-p-u-a-139-2020\/\" class=\"elementor-sub-item\">Garis Panduan Di Bawah Perintah Cukai Pendapatan (Pengecualian) 2020 [P.U.(A) 139\/2020]<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40042\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-lain-lain\/\" class=\"elementor-sub-item\">Garis Panduan Lain-lain<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39844\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/resit-derma-sumbangan\/\" class=\"elementor-item\">Resit Derma\/Sumbangan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39845\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/semakan-kelulusan-derma\/\" class=\"elementor-item\">Semakan Kelulusan Derma<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39846\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/manual-pengguna-sistem-e-derma\/\" class=\"elementor-item\">Manual Pengguna Sistem e-Derma<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39847\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/\" class=\"elementor-item\">Soalan Lazim<\/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-40162\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-perkara-umum-subseksyen-446\/\" class=\"elementor-sub-item\">Berkaitan Perkara Umum Subseksyen 44(6)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40163\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-wakaf-dan-endowment-4411d\/\" class=\"elementor-sub-item\">Berkaitan Wakaf Dan Endowment 44(11D)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40164\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-rumah-ibadat-subsekyen-446-pu-a-139-2020-pua-52-2017\/\" class=\"elementor-sub-item\">Berkaitan Rumah Ibadat Subsekyen 44(6) PU A 139\/2020 PUA 52\/2017<\/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=\"Menu Toggle\" aria-expanded=\"false\">\n\t\t\t<svg aria-hidden=\"true\" role=\"presentation\" class=\"elementor-menu-toggle__icon--open e-font-icon-svg 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class=\"elementor-nav-menu--dropdown elementor-nav-menu__container\" aria-hidden=\"true\">\n\t\t\t\t<ul id=\"menu-2-c30bcd0\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40407\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/\" class=\"elementor-item\" tabindex=\"-1\">Pengenalan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39790\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/\" class=\"elementor-item\" tabindex=\"-1\">Info Umum<\/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-39799\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/pengenalan-dan-sepintas-lalu-kelulusan-kphdn-subseksyen-446\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Pengenalan dan Sepintas lalu Kelulusan KPHDN Subseksyen 44(6)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39798\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/peranan-dan-tanggungjawab-kphdn\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Peranan Dan Tanggungjawab KPHDN<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39797\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-umum\/penjelasan-umum-konsesi-kelulusan-kphdn\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penjelasan Umum Konsesi Kelulusan KPHDN<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39802\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/\" class=\"elementor-item\" tabindex=\"-1\">Info Permohonan<\/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-39883\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/persediaan-untuk-memohon-kelulusan-kphdn\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Persediaan Untuk Memohon Kelulusan KPHDN<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39877\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-aktiviti-yang-layak\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penjelasan Aktiviti Yang Layak<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39878\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-berkaitan-kandungan-perlembagaan\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penjelasan Berkaitan Kandungan Perlembagaan<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39879\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/info-permohonan\/penjelasan-berkaitan-penolakan-permohonan\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Penjelasan Berkaitan Penolakan Permohonan<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39808\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/perkhidmatan-atas-talian\/\" class=\"elementor-item\" tabindex=\"-1\">Perkhidmatan Atas Talian<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39837\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/\" class=\"elementor-item\" tabindex=\"-1\">Garis Panduan<\/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-40039\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-kelulusan-ss446-acp-1967\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Garis Panduan Di Bawah Kelulusan SS44(6) ACP 1967<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40040\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-kelulusan-ss4411d-acp-1967\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Garis Panduan Di Bawah Kelulusan SS44(11D) ACP 1967<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40041\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-di-bawah-perintah-cukai-pendapatan-pengecualian-2020-p-u-a-139-2020\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Garis Panduan Di Bawah Perintah Cukai Pendapatan (Pengecualian) 2020 [P.U.(A) 139\/2020]<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40042\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/garis-panduan-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/garis-panduan-lain-lain\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Garis Panduan Lain-lain<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39844\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/resit-derma-sumbangan\/\" class=\"elementor-item\" tabindex=\"-1\">Resit Derma\/Sumbangan<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39845\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/semakan-kelulusan-derma\/\" class=\"elementor-item\" tabindex=\"-1\">Semakan Kelulusan Derma<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-39846\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/manual-pengguna-sistem-e-derma\/\" class=\"elementor-item\" tabindex=\"-1\">Manual Pengguna Sistem e-Derma<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-has-children menu-item-39847\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/\" class=\"elementor-item\" tabindex=\"-1\">Soalan Lazim<\/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-40162\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-perkara-umum-subseksyen-446\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Berkaitan Perkara Umum Subseksyen 44(6)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40163\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-wakaf-dan-endowment-4411d\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Berkaitan Wakaf Dan Endowment 44(11D)<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-40164\"><a href=\"https:\/\/www.hasil.gov.my\/en\/institusi-organisasi-tabung\/soalan-lazim-institusi-organisasi-tabung-bukan-berasaskan-keuntungan\/berkaitan-rumah-ibadat-subsekyen-446-pu-a-139-2020-pua-52-2017\/\" class=\"elementor-sub-item\" tabindex=\"-1\">Berkaitan Rumah Ibadat Subsekyen 44(6) PU A 139\/2020 PUA 52\/2017<\/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-55777392 e-con-full e-flex e-con e-child\" data-id=\"55777392\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a941daf elementor-widget elementor-widget-heading\" data-id=\"1a941daf\" 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\">Pengenalan<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12d95480 e-con-full e-flex e-con e-child\" data-id=\"12d95480\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-cac23e5 elementor-widget elementor-widget-text-editor\" data-id=\"cac23e5\" 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>Halaman ini menyediakan maklumat berkaitan permohonan, syarat kelulusan, manfaat pengecualian cukai serta semakan institusi\/organisasi\/tabung yang diluluskan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967.<\/p><p>Subseksyen 44(6) Akta Cukai Pendapatan 1967 merupakan insentif pengecualian cukai yang diberikan oleh Ketua Pengarah Hasil Dalam Negeri (KPHDN) kepada institusi, organisasi atau tabung yang memenuhi syarat dan kriteria ditetapkan. Kelulusan ini adalah berdasarkan permohonan dan bukan secara automatik. Institusi atau organisasi yang layak mestilah bukan berorientasikan keuntungan serta menjalankan aktiviti yang menepati peruntukan di bawah subseksyen 44(7) ACP 1967. Maklumat lanjut berkaitan syarat, kriteria dan prosedur permohonan boleh dirujuk melalui garis panduan di laman rasmi LHDNM.<\/p><p>Institusi\/organisasi\/tabung yang mendapat kelulusan KPHDN akan menikmati pengecualian cukai pendapatan, manakala penderma layak menerima potongan cukai sehingga 10% daripada pendapatan agregat. Sekiranya tidak mendapat kelulusan, institusi\/organisasi\/tabung masih tertakluk kepada cukai pendapatan dan perlu mengemukakan Borang Nyata Cukai Pendapatan (BNCP) seperti ditetapkan. Surat kelulusan yang dikeluarkan oleh KPHDN turut mengandungi tempoh kuat kuasa, syarat kelulusan, format resit dan tanggungjawab yang perlu dipatuhi.<\/p>\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>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Pengenalan Halaman ini menyediakan maklumat berkaitan permohonan, syarat kelulusan, manfaat pengecualian cukai serta semakan institusi\/organisasi\/tabung yang diluluskan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967. Subseksyen 44(6) Akta Cukai Pendapatan 1967 merupakan insentif pengecualian cukai yang diberikan oleh Ketua Pengarah Hasil Dalam Negeri (KPHDN) kepada institusi, organisasi atau tabung yang memenuhi syarat dan kriteria ditetapkan. [&hellip;]<\/p>\n","protected":false},"author":11,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-39726","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 Halaman ini menyediakan maklumat berkaitan permohonan, syarat kelulusan, manfaat pengecualian cukai serta semakan institusi\/organisasi\/tabung yang diluluskan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967. Subseksyen 44(6) Akta Cukai Pendapatan 1967 merupakan insentif pengecualian cukai yang diberikan oleh Ketua Pengarah Hasil Dalam Negeri (KPHDN) kepada institusi, organisasi atau tabung yang memenuhi syarat dan kriteria ditetapkan. 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