{"id":6013,"date":"2025-11-19T15:25:58","date_gmt":"2025-11-19T07:25:58","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6013"},"modified":"2025-11-27T10:47:15","modified_gmt":"2025-11-27T02:47:15","slug":"malaysia-outgoings-and-expenses-deductible-vs-non-deductible","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\/","title":{"rendered":"Perbelanjaan di Malaysia: Boleh Potong Cukai vs Tidak Boleh Potong Cukai"},"content":{"rendered":"<h2><b><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6017\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg\" alt=\"Outgoings and Expenses:\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><br \/>\nPengenalan<\/b><\/h2>\n<p class=\"translation-block\">Peraturan perbelanjaan di Malaysia menentukan kos perniagaan yang boleh ditolak cukai. Memahami perbelanjaan yang boleh ditolak vs tidak boleh ditolak, pengakuan perbelanjaan secara akruan, serta kes undang-undang yang berkaitan adalah penting untuk pematuhan cukai yang betul.<\/p>\n<h2><b>Perbelanjaan yang Dibenarkan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Perbelanjaan yang boleh ditolak termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Faedah atas pinjaman<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sewa yang perlu dibayar<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Perbelanjaan untuk pembaikan premis, loji, mesin atau kelengkapan<\/span><\/li>\n<\/ul>\n<h2><b>Perbelanjaan yang Tidak Dibenarkan<\/b><\/h2>\n<p class=\"translation-block\">Perbelanjaan berikut bersifat modal, maka tidak dibenarkan untuk ditolak:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penggantian aset<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penambahbaikan atau peningkatan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembaikan awal (pembaikan besar sebelum aset digunakan)<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udcda <\/span><i><span style=\"font-weight: 400;\">Case: Federal Commissioner of Taxation vs James Flood Pty Ltd<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos dianggap \u201cincurred\u201d walaupun belum dibayar, selagi pembayar cukai telah komited terhadap liabiliti.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u201cIncurred\u201d \u2260 \u201cProvision\u201d. Provision bersifat tidak pasti dan mungkin diterbalikkan.<\/li>\n<\/ul>\n<h2><b>Akruan Perbelanjaan<\/b><\/h2>\n<p class=\"translation-block\">Perbelanjaan boleh ditolak berdasarkan asas akruan, walaupun tanpa bayaran sebenar.<\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udcda <\/span><i><span style=\"font-weight: 400;\">Case: Exxon Chemical (M) Sdn Bhd vs KPHDN<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EC menubuhkan skim faedah persaraan dan perletakan jawatan, memperuntukkan RM881,270 (YA1986\u20131991).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">LHDN menolak potongan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Mahkamah Rayuan: Jika pekerja berkhidmat &gt;11 tahun, hak ke atas faedah adalah tetap \u2192 dianggap perbelanjaan \u201csepenuhnya dan semata-mata\u201d \u2192 boleh ditolak.<\/li>\n<\/ul>\n<h2><b>Faedah yang Dibenarkan [s.33(1)]<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pembayaran faedah dibenarkan ditolak jika:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pinjaman digunakan untuk menghasilkan pendapatan kasar; atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pinjaman digunakan untuk memperoleh\/menyimpan aset yang digunakan dalam penghasilan pendapatan kasar.<\/span><\/li>\n<\/ol>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Boleh ditolak: faedah, sewa, kos pembaikan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak boleh ditolak: kos bersifat modal (penggantian aset, penambahbaikan, pembaikan awal)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Prinsip akruan: perbelanjaan boleh ditolak apabila liabiliti telah wujud<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kes undang-undang: James Flood, Exxon Chemical menjelaskan peraturan berkaitan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">Faedah dibenarkan di bawah [s.33(1)] jika berkaitan dengan penghasilan pendapatan<\/span><\/span><\/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\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">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\/\">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\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia outgoings and expenses rules determine which business costs are deductible for tax purposes. Understanding deductible vs non-deductible expenses, accrual of expenses, and relevant case law is crucial for proper tax compliance. Deductible Outgoings and Expenses Expenses wholly and exclusively incurred in producing gross income (accrual basis) include: Interest on borrowed money. Rent payable. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6017,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,16],"tags":[],"class_list":["post-6013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Outgoings and Expenses: Deductible vs Non-Deductible - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia outgoings and expenses rules: deductible vs non-deductible costs, accrual of expenses, case law, and allowable interest under s.33(1).\" \/>\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\/ms\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Outgoings and Expenses: Deductible vs Non-Deductible - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn Malaysia outgoings and expenses rules: deductible vs non-deductible costs, accrual of expenses, case law, and allowable interest under s.33(1).\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-19T07:25:58+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T02:47:15+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1707\" \/>\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=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"songliew\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Malaysia Outgoings and Expenses: Deductible vs Non-Deductible\",\"datePublished\":\"2025-11-19T07:25:58+00:00\",\"dateModified\":\"2025-11-27T02:47:15+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/\"},\"wordCount\":413,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/09\\\/close-up-hands-counting-money-scaled.jpg\",\"articleSection\":[\"Business\",\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\\\/\",\"name\":\"Malaysia Outgoings and Expenses: Deductible vs Non-Deductible - 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