{"id":7293,"date":"2025-12-29T10:39:26","date_gmt":"2025-12-29T02:39:26","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7293"},"modified":"2025-12-29T10:39:26","modified_gmt":"2025-12-29T02:39:26","slug":"malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u5efa\u7b51\u5408\u7ea6\u7a0e\u52a1\u6263\u9664\u4e0e LHDN \u516c\u5171\u88c1\u5b9a 5\/2025 \u6307\u5357"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7294\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg\" alt=\"Malaysia Construction Contract Tax Deduction\" width=\"2960\" height=\"1665\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u5bf9\u4e8e\u9a6c\u6765\u897f\u4e9a\u7684\u5efa\u7b51\u627f\u5305\u5546\u800c\u8a00\uff0c\u5728\u7a0e\u52a1\u5904\u7406\u65b9\u9762\uff0c\u6536\u5165\u786e\u8ba4\u4e0e\u8d39\u7528\u6263\u9664\u90fd\u9700\u8981\u9ad8\u5ea6\u7cbe\u51c6\u3002\u9a6c\u6765\u897f\u4e9a\u5185\u9646\u7a0e\u6536\u5c40\uff08LHDN\uff09\u6700\u65b0\u53d1\u5e03\u7684 \u516c\u5171\u88c1\u5b9a\u7b2c 5\/2025 \u53f7\uff0c\u5bf9\u5efa\u7b51\u5408\u7ea6\u6536\u5165\u7684\u786e\u8ba4\u65b9\u5f0f\u4f5c\u51fa\u4e86\u5173\u952e\u89c4\u5b9a\u3002<\/p>\n<p class=\"translation-block\">\u672c\u7efc\u5408\u6307\u5357\u4e0d\u4ec5\u6db5\u76d6\u5f3a\u5236\u6027\u7684\u6536\u5165\u786e\u8ba4\u89c4\u5219\uff0c\u4e5f\u91cd\u70b9\u8bf4\u660e\u5efa\u7b51\u627f\u5305\u5546\u53ef\u5408\u6cd5\u6700\u5927\u5316 \u9a6c\u6765\u897f\u4e9a\u5efa\u7b51\u5408\u7ea6\u7a0e\u52a1\u6263\u9664 \u7684\u5173\u952e\u9886\u57df\uff0c\u5728\u786e\u4fdd\u7b26\u5408\u300a1967 \u5e74\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\uff08ITA\uff09\u7684\u540c\u65f6\uff0c\u63d0\u9ad8\u7a0e\u52a1\u6548\u7387\u3002<\/p>\n<h2><b>\u5f3a\u5236\u89c4\u5219\uff1a\u5b8c\u5de5\u767e\u5206\u6bd4\u6cd5\uff08POC\uff09<\/b><\/h2>\n<p class=\"translation-block\">\u516c\u5171\u88c1\u5b9a 5\/2025 \u660e\u786e\u89c4\u5b9a\uff0c\u5efa\u7b51\u5408\u7ea6\u6536\u5165\u5fc5\u987b\u6839\u636e \u5b8c\u5de5\u767e\u5206\u6bd4\u6cd5\uff08Percentage of Completion, POC\uff09 \u8fdb\u884c\u786e\u8ba4\u3002\u627f\u5305\u5546\u4e0d\u5f97\u7b49\u5230\u5408\u7ea6\u5b8c\u5168\u5b8c\u5de5\u540e\u624d\u786e\u8ba4\u6536\u5165\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\u8be5\u89c4\u5b9a\u786e\u4fdd\u5229\u6da6\u5728\u5b9e\u9645\u5c65\u884c\u5de5\u7a0b\u7684\u8d22\u52a1\u5e74\u5ea6\u5185\u8bfe\u7a0e\uff0c\u5e76\u4e0e\u4f1a\u8ba1\u51c6\u5219\u4fdd\u6301\u4e00\u81f4\u3002<\/span><\/p>\n<h3><b>\u7a0e\u52a1\u7528\u9014\u7684\u9884\u8ba1\u6bdb\u5229\u8ba1\u7b97<\/b><\/h3>\n<p class=\"translation-block\">\u4e3a\u786e\u5b9a\u67d0\u4e00\u57fa\u671f\u7684\u603b\u6536\u5165\uff0c\u9700\u6839\u636e\u5de5\u7a0b\u8fdb\u5ea6\u8ba1\u7b97\u9884\u8ba1\u6bdb\u5229\u3002\u65e0\u8bba\u91c7\u7528\u8fdb\u5ea6\u8d26\u5355\u6cd5\u6216\u6210\u672c\u5bf9\u6210\u672c\u6cd5\uff08Cost-to-Cost\uff09\uff0c\u4e00\u7ecf\u9009\u5b9a\uff0c\u5fc5\u987b\u5728\u6574\u4e2a\u5408\u7ea6\u671f\u95f4\u6301\u7eed\u4e00\u81f4\u4f7f\u7528\u3002<\/p>\n<p><span style=\"font-weight: 400;\">LHDN \u6240\u63d0\u4f9b\u7684\u9ed8\u8ba4\u8ba1\u7b97\u65b9\u5f0f\u662f\u4ee5\u8fdb\u5ea6\u8d26\u5355\u8861\u91cf\u5b8c\u5de5\u9636\u6bb5\uff1a<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u9884\u8ba1\u6bdb\u5229 = (A \/ B) \u00d7 C<br \/>\n<\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u5176\u4e2d\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A<\/b><span style=\"font-weight: 400;\"> = \u57fa\u671f\u5185\u5df2\u6536\u53ca\u5e94\u6536\u7684\u8fdb\u5ea6\u8d26\u5355\u603b\u989d<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B<\/b><span style=\"font-weight: 400;\"> = \u5408\u7ea6\u603b\u4ef7<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> = \u5408\u7ea6\u7684\u9884\u8ba1\u603b\u6bdb\u5229<\/span><\/li>\n<\/ul>\n<h2><b>\u5efa\u7b51\u627f\u5305\u5546\u53ef\u6263\u9664\u7684\u91cd\u8981\u7a0e\u52a1\u8d39\u7528<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u4e86\u89e3\u54ea\u4e9b\u6210\u672c\u53ef\u6263\u9664\uff0c\u5bf9\u964d\u4f4e\u7a0e\u52a1\u8d1f\u62c5\u81f3\u5173\u91cd\u8981\u3002\u6839\u636e\u300a\u6240\u5f97\u7a0e\u6cd5\u4ee4\u300b\u7b2c 33 \u6761\uff0c\u6240\u6709\u8d39\u7528\u5fc5\u987b\u662f\u4e3a\u4ea7\u751f\u5408\u7ea6\u6536\u5165\u800c\u5b8c\u5168\u53ca\u4e13\u5c5e\u53d1\u751f\uff0c\u65b9\u53ef\u6263\u9664\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u53ef\u6263\u9664\u7684\u76f4\u63a5\u4e0e\u95f4\u63a5\u6210\u672c<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e0e\u5efa\u7b51\u5408\u7ea6\u76f8\u5173\u7684\u6210\u672c\u4e00\u822c\u53ef\u5206\u7c7b\u5982\u4e0b\uff0c\u5e76\u53ef\u5728\u53d1\u751f\u5e74\u5ea6\u5168\u989d\u6263\u9664\uff08\u987b\u5177\u5907\u5b8c\u6574\u6587\u4ef6\uff09\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u76f4\u63a5\u6750\u6599\uff1a\u5982\u94a2\u6750\u3001\u6c34\u6ce5\u3001\u6728\u6750\u3001\u7535\u6c14\u6750\u6599\u7b49<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u76f4\u63a5\u4eba\u5de5\uff1a\u73b0\u573a\u5de5\u4eba\u53ca\u5de5\u5934\u7684\u85aa\u91d1<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u673a\u5668\u4e0e\u8bbe\u5907\u8d39\u7528\uff1a\u79df\u91d1\u3001\u8d44\u672c\u6d25\u8d34\u3001\u7ef4\u4fee\u4e0e\u4fdd\u517b\u8d39\u7528<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>\u95f4\u63a5\u8d39\u7528\u4e0e\u884c\u653f\u8d39\u7528\u7684\u6263\u9664<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ea\u8981\u4e0e\u4ea7\u751f\u5408\u7ea6\u6536\u5165\u7684\u4e1a\u52a1\u76f4\u63a5\u76f8\u5173\uff0c\u4ee5\u4e0b\u8d39\u7528\u4ea6\u53ef\u6263\u9664\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5de5\u5730\u95f4\u63a5\u8d39\u7528\uff1a\u4e34\u65f6\u5de5\u5730\u529e\u516c\u5ba4\u3001\u4fdd\u5b89\u670d\u52a1\u3001\u6c34\u7535\u8d39\u7528<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d22\u52a1\u8d39\u7528\uff1a\u4e13\u7528\u4e8e\u9879\u76ee\u878d\u8d44\u7684\u8d37\u6b3e\u5229\u606f\u53ca\u94f6\u884c\u62c5\u4fdd\u8d39\u7528<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u8d22\u52a1\u8d39\u7528\uff1a\u4e13\u7528\u4e8e\u9879\u76ee\u878d\u8d44\u7684\u8d37\u6b3e\u5229\u606f\u53ca\u94f6\u884c\u62c5\u4fdd\u8d39\u7528<\/li>\n<\/ul>\n<h2><b>\u9884\u8ba1\u4e8f\u635f\u7684\u7a0e\u52a1\u5904\u7406<\/b><\/h2>\n<p class=\"translation-block\">\u8be5\u88c1\u5b9a\u4ea6\u5c31\u4e8f\u635f\u7684\u5904\u7406\u65b9\u5f0f\u63d0\u4f9b\u660e\u786e\u6307\u5f15\uff0c\u5bf9\u5efa\u7b51\u5408\u7ea6\u7a0e\u52a1\u6263\u9664\u6709\u76f4\u63a5\u5f71\u54cd\u3002<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u9884\u8ba1\u4e8f\u635f\u7684\u62b5\u9500\u4e0e\u9650\u5236<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u5728\u540c\u4e00\u57fa\u671f\u5185\uff0c\u67d0\u4e00\u5408\u7ea6\u7684\u9884\u8ba1\u4e8f\u635f\u53ef\u62b5\u9500\u5176\u4ed6\u6b63\u5728\u8fdb\u884c\u4e14\u6709\u9884\u8ba1\u6bdb\u5229\u7684\u5efa\u7b51\u5408\u7ea6\u3002<\/p>\n<p class=\"translation-block\">\u7136\u800c\uff0c\u82e5\u9884\u8ba1\u4e8f\u635f\u603b\u989d\u8d85\u8fc7\u9884\u8ba1\u6bdb\u5229\u603b\u989d\uff0c\u8d85\u51fa\u7684\u90e8\u5206\u5728\u5f53\u5e74\u7a0e\u52a1\u4e0a\u987b\u88ab\u5ffd\u7565\uff0c\u4e14\u4e0d\u53ef\u62b5\u9500\u5176\u4ed6\u975e\u5efa\u7b51\u5408\u7ea6\u6536\u5165\uff08\u5982\u79df\u91d1\u6536\u5165\uff09\u3002<\/p>\n<h2><b>\u5408\u7ea6\u5b8c\u5de5\u4e0e\u6700\u7ec8\u7a0e\u52a1\u8c03\u6574<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u6700\u7ec8\u9636\u6bb5\u7684\u5408\u89c4\u91cd\u70b9\uff0c\u5728\u4e8e\u51c6\u786e\u53cd\u6620\u6574\u4e2a\u5408\u7ea6\u671f\u95f4\u7684\u5b9e\u9645\u76c8\u4e8f\u3002<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>\u5408\u7ea6\u5b8c\u5de5\u65e5\u671f\u7684\u786e\u5b9a<\/b><\/span><\/h3>\n<p class=\"translation-block\">\u5efa\u7b51\u5408\u7ea6\u89c6\u4e3a\u5b8c\u5de5\u7684\u65e5\u671f\uff0c\u4e3a\u4ee5\u4e0b\u4e24\u8005\u4e2d\u8f83\u65e9\u8005\uff1a<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5b9e\u9645\u53d1\u51fa \u5de5\u7a0b\u5b9e\u7528\u5b8c\u5de5\u8bc1\u4e66\uff08CPC\uff09 \u7684\u65e5\u671f<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u5de5\u7a0b\u88ab\u8ba4\u5b9a\u4e3a\u57fa\u672c\u5b8c\u6210\u4e4b\u65e5\uff08\u5373\u5df2\u53d1\u751f\u4e0d\u5c11\u4e8e 95% \u7684\u9884\u8ba1\u603b\u5efa\u7b51\u6210\u672c\uff09<\/li>\n<\/ol>\n<h3><span style=\"text-decoration: underline;\"><b>\u5e94\u8bfe\u7a0e\u6536\u5165\u7684\u6700\u7ec8\u8c03\u6574<\/b><\/span><\/h3>\n<p>\u5408\u7ea6\u5b8c\u5de5\u540e\uff0c\u627f\u5305\u5546\u5fc5\u987b\u8ba1\u7b97\u5b9e\u9645\u603b\u6bdb\u5229\u6216\u4e8f\u635f\uff0c\u5e76\u5728\u5b8c\u5de5\u5e74\u5ea6\u5bf9\u4ee5\u5f80\u76f8\u5173\u5e74\u5ea6\u7684\u5e94\u8bfe\u7a0e\u6536\u5165\u8fdb\u884c\u7d2f\u8ba1\u8c03\u6574\u3002\u5148\u524d\u7684\u8bc4\u7a0e\u5e74\u5ea6\u4e0d\u4f1a\u91cd\u65b0\u5f00\u542f\uff0c\u6240\u6709\u8c03\u6574\u7edf\u4e00\u5728\u5408\u7ea6\u5b8c\u5de5\u5e74\u5ea6\u8fdb\u884c\u3002<\/p>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">POC \u4e3a\u5f3a\u5236\u6027\u89c4\u5b9a\uff1a\u5efa\u7b51\u6536\u5165\u5fc5\u987b\u6309\u5e74\u5ea6\u4ee5\u5b8c\u5de5\u767e\u5206\u6bd4\u6cd5\u786e\u8ba4<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u53ef\u6263\u9664\u8d39\u7528\uff1a\u76f4\u63a5\u6750\u6599\u3001\u76f4\u63a5\u4eba\u5de5\u3001\u5de5\u5730\u95f4\u63a5\u8d39\u7528\u53ca\u5408\u7406\u5206\u644a\u7684\u884c\u653f\u8d39\u7528<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e8f\u635f\u9650\u5236\uff1a\u8d85\u51fa\u7684\u9884\u8ba1\u4e8f\u635f\u5728\u5b8c\u5de5\u524d\u4e0d\u53ef\u62b5\u9500\u5176\u4ed6\u6536\u5165<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u65b9\u6cd5\u4e00\u81f4\u6027\uff1a\u5b8c\u5de5\u8fdb\u5ea6\u8ba1\u7b97\u65b9\u6cd5\u987b\u5728\u6574\u4e2a\u5408\u7ea6\u671f\u95f4\u4fdd\u6301\u4e00\u81f4<\/li>\n<\/ul>\n<h2><b>\u5e38\u89c1\u95ee\u9898\uff08FAQ\uff09<\/b><\/h2>\n<h3><b>Q1\uff1a\u54ea\u4e9b\u6210\u672c\u4e0d\u53ef\u4f5c\u4e3a\u5efa\u7b51\u627f\u5305\u5546\u7684\u7a0e\u52a1\u6263\u9664\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u4e00\u822c\u800c\u8a00\uff0c\u975e\u4e3a\u4ea7\u751f\u6536\u5165\u800c\u53d1\u751f\u7684\u8d39\u7528\u4e0d\u53ef\u6263\u9664\uff0c\u4f8b\u5982\u79c1\u4eba\u6216\u5bb6\u5ead\u5f00\u652f\u3001\u5229\u6da6\u5206\u914d\uff08\u5982\u80a1\u606f\uff09\u3001\u8d44\u672c\u6027\u652f\u51fa\uff08\u4f46\u53ef\u7533\u8bf7\u8d44\u672c\u6d25\u8d34\uff09\u53ca\u4e00\u822c\u574f\u8d26\u51c6\u5907\u3002<\/span><\/p>\n<h3><b>Q2\uff1a\u7f3a\u9677\u8d23\u4efb\u671f\u5185\u7684\u4fee\u590d\u8d39\u7528\u662f\u5426\u53ef\u6263\u9664\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u53ef\u4ee5\u3002\u7f3a\u9677\u8d23\u4efb\u671f\u5185\u53d1\u751f\u7684\u4fee\u590d\u8d39\u7528\u901a\u5e38\u88ab\u89c6\u4e3a\u8425\u4e1a\u6027\u652f\u51fa\uff0c\u5e76\u53ef\u5728\u53d1\u751f\u5e74\u5ea6\u6263\u9664\u3002<\/span><\/p>\n<h3><b>Q3\uff1a\u516c\u53f8\u5e94\u4fdd\u7559\u54ea\u4e9b\u6587\u4ef6\u4ee5\u8bc1\u660e\u5de5\u7a0b\u8fdb\u5ea6\u53ca\u8d39\u7528\u6263\u9664\uff1f<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">\u9700\u4fdd\u7559\u5b8c\u6574\u6587\u4ef6\uff0c\u5305\u62ec\u8be6\u7ec6\u6210\u672c\u8bb0\u5f55\uff08\u5b9e\u9645\u4e0e\u9884\u8ba1\uff09\u3001\u6b63\u5f0f\u8fdb\u5ea6\u8bc1\u4e66\uff0f\u8d26\u5355\u3001\u6750\u6599\u4e0e\u4eba\u5de5\u53d1\u7968\uff0c\u4ee5\u53ca\u5de5\u7a0b\u5b9e\u7528\u5b8c\u5de5\u8bc1\u4e66\uff08CPC\uff09\u3002<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\" data-trp-unpreviewable=\"trp-unpreviewable\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\" data-trp-unpreviewable=\"trp-unpreviewable\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\" data-trp-unpreviewable=\"trp-unpreviewable\">listed and non-listed companies<\/a>.<\/p>\n<p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p>\n<p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\" data-trp-unpreviewable=\"trp-unpreviewable\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction For construction contractors in Malaysia, navigating the tax landscape requires precision in both income recognition and claiming deductions. The latest Public Ruling No. 5\/2025 by LHDN provides critical rules on recognizing revenue. This comprehensive guide focuses not only on the mandatory income rules but also on key areas where contractors can maximise their Malaysia [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-7293","post","type-post","status-publish","format-standard","hentry","category-other"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Construction Contract Tax Deduction &amp; LHDN PR 5\/2025 Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Construction Contract Tax Deduction &amp; LHDN PR 5\/2025 Guide - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-12-29T02:39:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2960\" \/>\n\t<meta property=\"og:image:height\" content=\"1665\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"songliew\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Malaysia Construction Contract Tax Deduction &#038; LHDN PR 5\\\/2025 Guide\",\"datePublished\":\"2025-12-29T02:39:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/\"},\"wordCount\":1077,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/modern-city-construction-site-scaled.jpg\",\"articleSection\":[\"Other\"],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/\",\"name\":\"Malaysia Construction Contract Tax Deduction & LHDN PR 5\\\/2025 Guide - ANC Group\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/modern-city-construction-site-scaled.jpg\",\"datePublished\":\"2025-12-29T02:39:26+00:00\",\"description\":\"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\\\/2025. Learn income recognition, cost treatment, and loss rules for contractors.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#breadcrumb\"},\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/modern-city-construction-site-scaled.jpg\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/modern-city-construction-site-scaled.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ancgroup.biz\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Malaysia Construction Contract Tax Deduction &#038; LHDN PR 5\\\/2025 Guide\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#website\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"name\":\"ANC Group\",\"description\":\"Empower Business, Accelerate Forward\",\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ancgroup.biz\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"zh-Hans\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\",\"name\":\"ANC Group\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"contentUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/02\\\/ANC-New-Final-Logo-reversewith-R.png\",\"width\":1646,\"height\":949,\"caption\":\"ANC Group\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\",\"name\":\"songliew\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"zh-Hans\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g\",\"caption\":\"songliew\"},\"url\":\"https:\\\/\\\/ancgroup.biz\\\/cn\\\/author\\\/songliew\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Malaysia Construction Contract Tax Deduction & LHDN PR 5\/2025 Guide - ANC Group","description":"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ancgroup.biz\/cn\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","og_locale":"zh_CN","og_type":"article","og_title":"Malaysia Construction Contract Tax Deduction & LHDN PR 5\/2025 Guide - ANC Group","og_description":"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.","og_url":"https:\/\/ancgroup.biz\/cn\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","og_site_name":"ANC Group","article_published_time":"2025-12-29T02:39:26+00:00","og_image":[{"width":2960,"height":1665,"url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg","type":"image\/jpeg"}],"author":"songliew","twitter_card":"summary_large_image","twitter_misc":{"\u4f5c\u8005":"songliew","\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4":"5 \u5206"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#article","isPartOf":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/"},"author":{"name":"songliew","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66"},"headline":"Malaysia Construction Contract Tax Deduction &#038; LHDN PR 5\/2025 Guide","datePublished":"2025-12-29T02:39:26+00:00","mainEntityOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/"},"wordCount":1077,"publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg","articleSection":["Other"],"inLanguage":"zh-Hans"},{"@type":"WebPage","@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","url":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","name":"Malaysia Construction Contract Tax Deduction & LHDN PR 5\/2025 Guide - ANC Group","isPartOf":{"@id":"https:\/\/ancgroup.biz\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#primaryimage"},"image":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#primaryimage"},"thumbnailUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg","datePublished":"2025-12-29T02:39:26+00:00","description":"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.","breadcrumb":{"@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#breadcrumb"},"inLanguage":"zh-Hans","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/"]}]},{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#primaryimage","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/ancgroup.biz\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ancgroup.biz\/"},{"@type":"ListItem","position":2,"name":"Malaysia Construction Contract Tax Deduction &#038; LHDN PR 5\/2025 Guide"}]},{"@type":"WebSite","@id":"https:\/\/ancgroup.biz\/#website","url":"https:\/\/ancgroup.biz\/","name":"ANC Group","description":"Empower Business, Accelerate Forward","publisher":{"@id":"https:\/\/ancgroup.biz\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ancgroup.biz\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"zh-Hans"},{"@type":"Organization","@id":"https:\/\/ancgroup.biz\/#organization","name":"ANC Group","url":"https:\/\/ancgroup.biz\/","logo":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/","url":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","contentUrl":"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/02\/ANC-New-Final-Logo-reversewith-R.png","width":1646,"height":949,"caption":"ANC Group"},"image":{"@id":"https:\/\/ancgroup.biz\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ancgroup.biz\/#\/schema\/person\/2bb1a9c06f502416060c764001b2bc66","name":"songliew","image":{"@type":"ImageObject","inLanguage":"zh-Hans","@id":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/49165a96925e4fb18994499869018ec0fd07ec1b4e7d357555384b853fddfef4?s=96&d=mm&r=g","caption":"songliew"},"url":"https:\/\/ancgroup.biz\/cn\/author\/songliew\/"}]}},"_links":{"self":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7293","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/comments?post=7293"}],"version-history":[{"count":2,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7293\/revisions"}],"predecessor-version":[{"id":7297,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/posts\/7293\/revisions\/7297"}],"wp:attachment":[{"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/media?parent=7293"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/categories?post=7293"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ancgroup.biz\/cn\/wp-json\/wp\/v2\/tags?post=7293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}