Pengenalan
Kadar duti setem Malaysia menentukan jumlah cukai yang perlu dibayar atas pemindahan harta dan transaksi saham. Di bawah Akta Duti Setem 1949, duti dikenakan berdasarkan nilai transaksi atau nilai pasaran, yang mana lebih tinggi.
Kadar Duti Setem bagi Pemindahan Harta
Duti setem pemindahan hartanah dikenakan secara progresif:
| Nilai Transaksi | Kadar Duti Setem |
| RM100,000 pertama | 1% |
| RM100,001 – RM500,000 | 2% |
| RM500,001 – RM1,000,000 | 3% |
| Lebih RM1,000,000 | 4% |
Definisi Nilai Transaksi
Nilai bercukai adalah yang lebih tinggi antara:
- Harga transaksi (harga belian/jualan), atau
- Nilai pasaran hartanah pada tarikh pemindahan.
Kadar Duti Setem bagi Saham
| Jenis-jenis Saham | Kadar | Asas Pengiraan |
|---|---|---|
| Saham Tersenarai | RM1.50 bagi setiap RM1,000 (atau pecahannya) berdasarkan nota kontrak. | Digunakan bagi saham syarikat Malaysia atau asing yang disenaraikan di Bursa Malaysia. |
| Saham Tidak Tersenarai | RM3 bagi setiap RM1,000 (atau pecahannya)。 | Berdasarkan yang lebih tinggi antara: • Nilai balasan pemindahan, atau • Nilai aset ketara bersih pada tarikh pemindahan. |
Poin Utama
- Duti setem hartanah dikenakan secara progresif (1%–4%).
- Pemindahan saham dikenakan kadar tetap per RM1,000.
- Nilai bercukai adalah berdasarkan nilai transaksi atau nilai pasaran, yang mana lebih tinggi.
Soalan Lazim
Q1: Bagaimana duti setem hartanah dikira?
Mengikut kadar progresif (1%–4%) berdasarkan nilai transaksi atau nilai pasaran yang lebih tinggi.
Q2: Adakah saham tersenarai dan tidak tersenarai dikenakan kadar sama?
Tidak. Saham tersenarai = RM1.50/1,000; Tidak tersenarai = RM3/1,000.
Q3: Siapa yang wajib membayar duti setem?
Kebiasaannya penerima pindahan atau pembeli, seperti termaktub dalam Akta Duti Setem 1949.
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