{"id":7862,"date":"2026-05-04T23:15:11","date_gmt":"2026-05-04T15:15:11","guid":{"rendered":"https:\/\/portal-editor.hasil.gov.my\/?page_id=7862"},"modified":"2026-05-27T14:44:50","modified_gmt":"2026-05-27T06:44:50","slug":"akta","status":"publish","type":"page","link":"https:\/\/www.hasil.gov.my\/en\/perundangan\/akta\/","title":{"rendered":"Act"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"7862\" class=\"elementor elementor-7862\" data-elementor-post-type=\"page\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a7f89c1 e-flex e-con-boxed e-con e-parent\" data-id=\"a7f89c1\" 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-253fe9a e-con-full e-flex e-con e-child\" data-id=\"253fe9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-25a1056 elementor-widget elementor-widget-template\" data-id=\"25a1056\" 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=\"7910\" class=\"elementor elementor-7910\" data-elementor-post-type=\"elementor_library\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2a26202 e-flex e-con-boxed e-con e-parent\" data-id=\"2a26202\" 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-e6a240e elementor-widget elementor-widget-heading\" data-id=\"e6a240e\" 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\">Legislation<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-934a142 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=\"934a142\" 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-1-934a142\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7926\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/akta\/\" class=\"elementor-item\">Act<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7925\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/ketetapan-umum\/\" class=\"elementor-item\">Public Rulings<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/garis-panduan\/\" class=\"elementor-item\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7924\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/rangka-kerja\/\" class=\"elementor-item\">Framework<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7923\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kes-cukai\/\" class=\"elementor-item\">Tax Case<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7922\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/cukai-pegangan\/\" class=\"elementor-item\">Withholding Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7921\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/nota-amalan\/\" class=\"elementor-item\">Practice Note<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7920\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/minit-dialog-isu-isu-operasi-dan-teknikal\/\" class=\"elementor-item\">Minutes of Dialogue on Operational and Technical Issues<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7919\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kesalahan-denda-dan-penalti\/\" class=\"elementor-item\">Offences, Fines and Penalties<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7918\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/bajet\/\" class=\"elementor-item\">Budget<\/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-2-934a142\" class=\"elementor-nav-menu sm-vertical\"><li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7926\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/akta\/\" class=\"elementor-item\" tabindex=\"-1\">Act<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7925\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/ketetapan-umum\/\" class=\"elementor-item\" tabindex=\"-1\">Public Rulings<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7917\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/garis-panduan\/\" class=\"elementor-item\" tabindex=\"-1\">Guidelines<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7924\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/rangka-kerja\/\" class=\"elementor-item\" tabindex=\"-1\">Framework<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7923\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kes-cukai\/\" class=\"elementor-item\" tabindex=\"-1\">Tax Case<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7922\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/cukai-pegangan\/\" class=\"elementor-item\" tabindex=\"-1\">Withholding Tax<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7921\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/nota-amalan\/\" class=\"elementor-item\" tabindex=\"-1\">Practice Note<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7920\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/minit-dialog-isu-isu-operasi-dan-teknikal\/\" class=\"elementor-item\" tabindex=\"-1\">Minutes of Dialogue on Operational and Technical Issues<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7919\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/kesalahan-denda-dan-penalti\/\" class=\"elementor-item\" tabindex=\"-1\">Offences, Fines and Penalties<\/a><\/li>\n<li class=\"menu-item menu-item-type-post_type menu-item-object-page menu-item-7918\"><a href=\"https:\/\/www.hasil.gov.my\/en\/perundangan\/bajet\/\" class=\"elementor-item\" tabindex=\"-1\">Budget<\/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-eaebdc3 e-con-full e-flex e-con e-child\" data-id=\"eaebdc3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b740b8d elementor-widget elementor-widget-heading\" data-id=\"b740b8d\" 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\">Act<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-62b61e4 e-con-full e-grid e-con e-child\" data-id=\"62b61e4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a61362f e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"a61362f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30a983d content-title elementor-widget elementor-widget-heading\" data-id=\"30a983d\" 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\">Income Tax Act 1967 (Act 53)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a694b7c lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"a694b7c\" 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>As at 1 November 2023<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2bcd767 elementor-widget__width-inherit push-to-bottom-widget elementor-widget elementor-widget-html\" data-id=\"2bcd767\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20231101-akta-cukai-pendapatan-1967-act-53.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(3.89 MB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f52a3b e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"3f52a3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1a8fc08 content-title elementor-widget elementor-widget-heading\" data-id=\"1a8fc08\" 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\">Stamp Act 1949 (Act 378)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-543b171 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"543b171\" 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>As at 1 January 2024<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-64bdf75 elementor-widget__width-inherit push-to-bottom-widget elementor-widget elementor-widget-html\" data-id=\"64bdf75\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20240101-akta-setem-1949-akta-378.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(933.36 KB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7a69d48 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"7a69d48\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ac90664 content-title elementor-widget elementor-widget-heading\" data-id=\"ac90664\" 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\">Real Property Gains Tax Act 1976 (Act 169)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bf8beb1 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"bf8beb1\" 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><em>As at 1 June 2023<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7fbe931 elementor-widget__width-inherit elementor-widget elementor-widget-html\" data-id=\"7fbe931\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20230601-akta-cukai-keuntungan-harta-tanah-1976-akta-169.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(829.25 KB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-0f8bcbb e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"0f8bcbb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0a0e31e content-title elementor-widget elementor-widget-heading\" data-id=\"0a0e31e\" 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\">Labuan Business Activity Tax Act 1990 (Act 445)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c8572bb lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"c8572bb\" 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><em>As at 1 January 2024<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d2c6e53 elementor-widget__width-inherit push-to-bottom-widget elementor-widget elementor-widget-html\" data-id=\"d2c6e53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20240101-akta-cukai-aktiviti-perniagaan-labuan-1990-akta-445.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(315.46 KB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f890db6 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"f890db6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5cb8898 content-title elementor-widget elementor-widget-heading\" data-id=\"5cb8898\" 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\">Petroleum (Income Tax) Act 1967 (Act 543)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8e1e300 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"8e1e300\" 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><em>As at 1 January 2024<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-76c1e10 elementor-widget__width-inherit push-to-bottom-widget elementor-widget elementor-widget-html\" data-id=\"76c1e10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20240101-akta-petroleum-cukai-pendapatan-1967-akta-543.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(1.16 MB)<span><\/a>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e415026 e-con-full lhdn-content-card e-flex e-con e-child\" data-id=\"e415026\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f0fa9f content-title elementor-widget elementor-widget-heading\" data-id=\"4f0fa9f\" 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\">Promotion of Investments Act 1986 (Act 327)<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-426f7c0 lhdn-card-content elementor-widget elementor-widget-text-editor\" data-id=\"426f7c0\" 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><em>As at 1 January 2022<\/em><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f64257e elementor-widget__width-inherit push-to-bottom-widget elementor-widget elementor-widget-html\" data-id=\"f64257e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<a class=\"custom-primary-btn-container\" href=\"\/wp-content\/uploads\/20220101-akta-penggalakan-pelaburan-1986-akta-327.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">\r\n\t<i data-lucide=\"download\"><\/i>\r\n\tDownload\r\n <span>(878.95 KB)<span><\/a>\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>Akta Akta Cukai Pendapatan 1967 (Akta 53)\u200b Sebagaimana dikemaskini pada 1 November 2023 Muat Turun (3.89 MB) Akta Setem 1949 (Akta 378)\u200b Sebagaimana dikemaskini pada 1 Januari 2024 Muat Turun (933.36 KB) Akta Cukai Keuntungan Harta Tanah 1976 (Akta 169) \u200b Sebagaimana dikemaskini pada 1 Jun 2023 Muat Turun (829.25 KB) Akta Cukai Aktiviti Perniagaan [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"parent":7860,"menu_order":8,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_members_access_role":[],"_members_access_error":""},"class_list":["post-7862","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 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