{"id":6023,"date":"2025-09-23T14:30:30","date_gmt":"2025-09-23T06:30:30","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6023"},"modified":"2025-11-27T10:49:03","modified_gmt":"2025-11-27T02:49:03","slug":"malaysia-capital-allowance-sch3","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-capital-allowance-sch3\/","title":{"rendered":"Elaun Modal Malaysia (Sch 3 ITA): Peraturan &amp; Syarat Kelayakan"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-6025 size-full\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg\" alt=\"Malaysia Capital Allowance (Sch 3 ITA): Rules &amp; Qualifying Conditions\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/saving-money-concept-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/p>\n<p class=\"translation-block\">Dalam perniagaan di Malaysia, Elaun Modal (Sch 3 ITA) sangat penting. Perbelanjaan modal &amp; susut nilai tidak boleh ditolak cukai, tetapi elaun modal memberi pelepasan cukai.<\/p>\n<h3><b>1. Apa itu Elaun Modal?<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan modal tidak boleh ditolak cukai.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Susut nilai perakaunan diganti dengan Elaun Modal.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dikawal oleh Sch 3 ITA, ditolak daripada pendapatan laras.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya untuk sumber perniagaan.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h3><b>2. Ciri Utama Elaun Modal<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya ditolak daripada pendapatan laras terkumpul.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baki tidak diserap \u2192 dibawa ke Tahun Taksiran seterusnya.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya boleh ditolak untuk sumber perniagaan yang sama<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">IA (Elaun Permulaan): dituntut pada tahun pertama \/ tahun pelupus<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">AA (Elaun Tahunan): dituntut setiap tahun hingga pelupusan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Elaun Notional: bila aset tidak digunakan, hanya kurangkan baki perbelanjaan.<\/li>\n<\/ul>\n<h3><\/h3>\n<h3><b>2. Ciri Utama Elaun Modal<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Elaun Modal boleh dituntut jika:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menjalankan perniagaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menanggung perbelanjaan loji\/bangunan layak.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aset digunakan untuk perniagaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hayat guna &gt; 2 tahun.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pemilik aset pada akhir tempoh asas.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Termasuk perniagaan sewaan loji.<\/span><\/li>\n<\/ol>\n<h3><\/h3>\n<h3><b>4. Perbelanjaan Loji Layak (QPE)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Mesin\/loji digunakan dalam perniagaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ubahsuai bangunan untuk pemasangan mesin.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyediaan tapak (\u226410% kos, jika lebih dikira QBE).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kolam ikan, kandang, rumah ayam, sangkar, binaan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tidak termasuk penginapan pengarah\/pemegang saham.<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">3 Ujian: Ujian Fungsi, Ujian Premis, Alih atau Tidak Alih.<\/p>\n<h3><\/h3>\n<h3><b>5. MFRS 116 (Pengiktirafan PPE)<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kos aset termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Harga belian, duti import, cukai tidak boleh dituntut.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos langsung membawa aset ke lokasi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos awal pembongkaran &amp; pemulihan tapak.<\/span><\/li>\n<\/ul>\n<h3><\/h3>\n<h3><b>6. Peraturan Khas Aset Terpakai<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Para 2A: Aset bukan perniagaan \u2192 QPE = Nilai pasaran pada tarikh guna.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Para 2C:<\/b><span style=\"font-weight: 400;\"> Brought from overseas \u2192 QPE = Lower of market value or NBV.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Tiada Elaun Permulaan; hanya Elaun Tahunan (AA) boleh dituntut.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">QPE perlu dilaras dengan perbezaan kadar tukaran asing.<\/span><\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><strong>Elaun Modal<\/strong><\/span><\/h3>\n<table>\n<thead>\n<tr>\n<th>Asset Category<\/th>\n<th>Initial Allowance<\/th>\n<th>Annual Allowance<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Jentera Berat dan Kenderaan Bermotor<\/td>\n<td>20%<\/td>\n<td>20%<\/td>\n<\/tr>\n<tr>\n<td>Loji dan Jentera<\/td>\n<td>20%<\/td>\n<td>14%<\/td>\n<\/tr>\n<tr>\n<td>Lain<\/td>\n<td>20%<\/td>\n<td>10%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><\/h3>\n<h3><b>7. Aset Nilai Kecil (SVA)<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aset \u2264 RM2,000 layak 100% CA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Bukan SME: maksimum RM20,000.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SME: tiada had.<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><b>\ud83d\udccc Ringkasan Penting<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Elaun Modal ganti susut nilai untuk tujuan cukai.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">IA tuntut tahun pertama, AA setiap tahun.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">QPE termasuk mesin, tapak, struktur.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baki CA boleh dibawa ke depan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">SME nikmati tuntutan tanpa had untuk aset kecil.<\/span><\/li>\n<\/ul>\n<h2><\/h2>\n<h2><span style=\"text-decoration: underline;\"><b>FAQ on Elaun Modal<\/b><\/span><\/h2>\n<p><b>Q1: Bolehkah aset kegunaan peribadi dituntut?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Tidak, mesti digunakan untuk perniagaan.<\/span><\/p>\n<p><b>Q2: Jika aset tidak digunakan, boleh tuntut?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> tetapi hanya elaun notional, tidak kurangkan pendapatan laras.<\/span><\/p>\n<p><b>Q3: Aset luar negara layak?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Ya, tetapi QPE ikut nilai lebih rendah (pasaran\/NBV), tanpa IA.<\/span><\/p>\n<p><b>Q4: SME ada kelebihan?<\/b><b><br \/>\n<\/b><span style=\"font-weight: 400;\"> Ya, SME boleh tuntut aset nilai kecil tanpa had.<\/span><\/p>\n<p>&nbsp;<\/p>\n<hr \/>\n<p><strong style=\"font-size: 25px;\">ANC Group &#8211; Your Personal Tax Advisor<\/strong><\/p>\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 <a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>, <a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and <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>","protected":false},"excerpt":{"rendered":"<p>If you run a business in Malaysia, understanding the Malaysia Capital Allowance (Sch 3 ITA) is crucial. Capital expenditure and depreciation are not deductible, but businesses can claim Capital Allowance (CA) as tax relief. 1. What is Capital Allowance? Capital expenditure on asset acquisition is not tax deductible. Depreciation under accounting is replaced with Capital [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6025,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6023","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","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 Capital Allowance (Sch 3 ITA): Rules &amp; Qualifying Conditions - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia Capital Allowance under Sch 3 ITA: rules, qualifying conditions, IA, AA, QPE, small value assets &amp; examples explained.\" \/>\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-capital-allowance-sch3\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Capital Allowance (Sch 3 ITA): Rules &amp; 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