{"id":5958,"date":"2025-09-12T15:49:43","date_gmt":"2025-09-12T07:49:43","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5958"},"modified":"2025-11-27T10:49:25","modified_gmt":"2025-11-27T02:49:25","slug":"commencement-of-business","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/commencement-of-business\/","title":{"rendered":"Commencement of Business &amp; Perbelanjaan Pra-Operasi"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5958\" class=\"elementor elementor-5958\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e1d8c52 e-flex e-con-boxed e-con e-parent\" data-id=\"e1d8c52\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-9407802 e-con-full e-flex e-con e-child\" data-id=\"9407802\" data-element_type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-21cc2c1 e-con-full e-flex e-con e-child\" data-id=\"21cc2c1\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3fbf971 e-flex e-con-boxed e-con e-child\" data-id=\"3fbf971\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-0464fa3 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"0464fa3\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\"><a href=\"http:\/\/Commencement%20of%20Business%20&#038;%20Business%20Expenditure\">Commencement of Business &amp; Perbelanjaan Pra-Operasi<\/a><\/h1>\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\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-9655735 e-flex e-con-boxed e-con e-parent\" data-id=\"9655735\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9f19e58 elementor-widget elementor-widget-heading\" data-id=\"9f19e58\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Commencement of Business &amp; Perbelanjaan Pra-Operasi<\/h2>\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<div class=\"elementor-element elementor-element-d1c0ac8 e-flex e-con-boxed e-con e-parent\" data-id=\"d1c0ac8\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-323c429 elementor-widget__width-initial elementor-widget elementor-widget-image\" data-id=\"323c429\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"827\" height=\"553\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815.png\" class=\"attachment-full size-full wp-image-5970\" alt=\"\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815.png 827w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815-768x514.png 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/Screenshot-2025-09-12-152815-18x12.png 18w\" sizes=\"(max-width: 827px) 100vw, 827px\" \/>\t\t\t\t\t\t\t\t\t\t\t\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<div class=\"elementor-element elementor-element-62f49992 e-flex e-con-boxed e-con e-parent\" data-id=\"62f49992\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1e96afdb elementor-widget elementor-widget-text-editor\" data-id=\"1e96afdb\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Commencement of business adalah konsep penting dalam cukai Malaysia. Ia menentukan bila perbelanjaan boleh ditolak dan bagaimana kos pra-operasi dilayan.<\/p>\n<h2><b>2. Permulaan Perniagaan &amp; Perbelanjaan Perniagaan<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kos sebelum mula operasi biasanya tidak boleh ditolak.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan modal layak hanya selepas operasi bermula.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Syarikat\/LLP perlu pilih tarikh akhir tahun kewangan.<\/li>\n<\/ul>\n<h2><b><br>3. Perbelanjaan Pra-Operasi Layak (Perintah Warta)<\/b><\/h2>\n<h3><b>Kos Penubuhan (modal berbayar \u2264 RM2.5 juta)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Boleh ditolak terhadap pendapatan kasar:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Memorandum &amp; Articles of Association.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yuran pendaftaran, duti setem, dokumen statutori.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kontrak awal, debentur, sijil saham.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Cop mohor syarikat.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Komisen penaja jamin.<br><br><\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/1f449.svg\" alt=\"\ud83d\udc49\"> \ud83d\udc49 Dianggap berlaku pada tahun syarikat mula operasi<\/span><\/p>\n<h2><b><br>4. Pelaburan Luar Negara (Sch 4B)<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Perbelanjaan pra-operasi yang layak untuk syarikat pemastautin Malaysia:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kajian kebolehlaksanaan &amp; penyelidikan pasaran.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos perjalanan wakil ke luar negara.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penginapan &amp; makanan (maks RM400\/hari).<br><br><\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">\ud83d\udca1 Baki kos pra-operasi boleh dibawa ke hadapan tanpa had.<\/p><h2><b>6. Sumber Perniagaan &amp; Agihan Kos<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Setiap sumber perniagaan dikira secara individu.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elaun modal tidak boleh dipindah silang.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan bersama diagih guna kaedah pendapatan kasar.<\/li>\n<\/ul>\n<p class=\"translation-block\">\ud83d\udcda Kes: LHDN vs Daya Leasing \u2192 Mahkamah sokong kaedah pendapatan kasar.<\/p>\n<p class=\"translation-block\">\ud83d\udcda Kes: River Estates vs DGIR \u2192 Perladangan &amp; kayu balak dikira berasingan.<\/p>\n<h2><b><br>6. Perbelanjaan Lain yang Layak<\/b><\/h2>\n<h3><span style=\"text-decoration: underline;\"><b><br>ii.Latihan Diluluskan (Syarikat Pembuatan)<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Potongan berganda disediakan jika:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Latihan dijalankan sebelum permulaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kemahiran yang diperoleh adalah teknikal atau penyeliaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Latihan mesti diluluskan oleh MIDA atau MoF.<\/span><\/li>\n<\/ul>\n<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/16.0.1\/svg\/274c.svg\" alt=\"\u274c\"> Tidak layak jika dituntut bawah HRDF.<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b><br>iii. Pengambilan Pekerja<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos (pameran kerja, agensi, headhunter) dalam tempoh 1 tahun sebelum operasi boleh ditolak pada tarikh mula perniagaan.<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b><br>iii. Yuran Francais<\/b><\/span><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bayaran sekali sahaja kepada francais tempatan berdaftar MDTCC.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Jenama mesti \u226570% milikan Malaysia.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u274c Tidak termasuk royalti atau bayaran berkala.<\/span><\/li>\n<\/ul>\n<h2><b><br>7. Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh commencement tentukan potongan cukai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos penubuhan &amp; beberapa kos pra-operasi layak ditolak.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Usaha niaga luar negara mempunyai peraturan khas di bawah Jadual 4B.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos bersama diagih ikut pendapatan kasar.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Latihan, pengambilan pekerja &amp; francais layak potongan.<\/span><\/span><\/span>\n<p><\/p>\n<\/li>\n<\/ul>\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&nbsp;<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,&nbsp;<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and&nbsp;<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\/\">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.&nbsp;<a href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\">Contact us here<\/a>&nbsp;to discuss how we can support your business.<\/p>\t\t\t\t\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>Commencement of Business &amp; Business Expenditure 1.Introduction Commencement of business is a critical concept in Malaysian tax. It determines when expenses become deductible and how companies should treat pre-operational costs. 2.Commencement of Business &amp; Business Expenditure Pre-commencement expenses are generally not deductible. Qualifying Capital Expenditure (QCE) may be eligible for capital allowances once the business [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5928,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,16,42],"tags":[],"class_list":["post-5958","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Commencement of Business &amp; Pre-Operational Expenditure - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand commencement of business for tax purposes. 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