{"id":6361,"date":"2025-11-20T10:28:05","date_gmt":"2025-11-20T02:28:05","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6361"},"modified":"2025-11-27T09:55:30","modified_gmt":"2025-11-27T01:55:30","slug":"labuan-tax-treatment-trading-vs-non-trading-activities","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/labuan-tax-treatment-trading-vs-non-trading-activities\/","title":{"rendered":"Penjelasan Akta Cukai Aktiviti Perniagaan Labuan"},"content":{"rendered":"<h3><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6357\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-scaled.jpg\" alt=\"Labuan tax treatment\" width=\"2560\" height=\"1440\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/reflection-nature-shore-aerial-tourism-18x10.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h3>\n<h3><b>Pengenalan<\/b><\/h3>\n<p class=\"translation-block\">Labuan tax treatment sangat penting untuk syarikat yang beroperasi di Pusat Perniagaan &amp; Kewangan Antarabangsa Labuan (IBFC). Memahami perbezaan antara aktiviti trading dan non-trading, kadar cukai, serta keperluan pematuhan di bawah Labuan Business Activity Tax Act (LBATA) dan Income Tax Act 1967 (ITA) adalah penting untuk memastikan pematuhan dan memaksimumkan faedah cukai di Malaysia.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Aktiviti Trading di Labuan<\/b><\/span><\/h2>\n<h3><b>Kadar Cukai untuk Pendapatan Trading<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">24% cukai jika keperluan tersebut tidak dipenuhi.<\/li>\n<li aria-level=\"1\">24% cukai jika keperluan tersebut tidak dipenuhi.<\/li>\n<\/ul>\n<p class=\"translation-block\">Pendapatan boleh cukai bermaksud keuntungan bersih dalam akaun beraudit, tidak termasuk pendapatan pasif seperti sekuriti, saham, pinjaman, atau deposit.<\/p>\n<h3><b>Pendapatan Harta Intelek (IP)<\/b><\/h3>\n<p class=\"translation-block\">Bermula 1 Januari 2019, royalti dan pendapatan IP lain tidak lagi menikmati kadar 3%. Sebaliknya, ia dikenakan cukai di bawah Income Tax Act 1967, bukan LBATA.Contoh hak IP: paten, hak cipta, tanda dagangan, reka bentuk industri, indikasi geografi, dan rahsia perdagangan.<\/p>\n<h3><b>Keperluan Pemfailan<\/b><\/h3>\n<ul>\n<li aria-level=\"1\" class=\"translation-block\">Hantar Borang 5 (Perisytiharan Berkanun) dan Borang 1 (Penyata Keuntungan) setiap tahun sebelum 31 Mac.<\/li>\n<li aria-level=\"1\" class=\"translation-block\">Bayaran zakat kepada pihak berkuasa agama Islam Labuan boleh digunakan sebagai rebat cukai sehingga jumlah cukai dikenakan.<\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Aktiviti Non-Trading di Labuan<\/b><\/span><\/h2>\n<h3><b>Kadar Cukai untuk Pendapatan Non-Trading<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Tidak dikenakan cukai jika:<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> a) Keperluan substance dipenuhi, dan<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> b) Hanya aktiviti non-trading dijalankan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Jika syarikat terlibat dalam kedua-dua aktiviti \u2192 semua pendapatan (kecuali IP) dikenakan cukai 3%.<\/li>\n<\/ul>\n<table>\n<tbody>\n<tr>\n<td><b>Lokasi Harta<\/b><\/td>\n<td><b>Jenis Aktiviti<\/b><\/td>\n<td><b>Kadar Cukai<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>Labuan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Non-Trading<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tidak dikenakan cukai<\/span><\/td>\n<\/tr>\n<tr>\n<td><b>Luar Labuan<\/b><\/td>\n<td><span style=\"font-weight: 400;\">Trading<\/span><\/td>\n<td><span style=\"font-weight: 400;\">3%<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3><b>Keperluan Pemfailan<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hantar Borang 6 (Perisytiharan Berkanun) dan Borang 1 (Penyata Keuntungan) setiap tahun sebelum 31 Mac.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kegagalan memfailkan boleh menyebabkan:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Denda sehingga RM1 juta,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Penjara maksimum 2 tahun, atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Kedua-duanya.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2><b>Asas Penilaian<\/b><\/h2>\n<p class=\"translation-block\">Menurut LBATA, cukai dikenakan berdasarkan asas tahun sebelumnya, iaitu cukai YA berdasarkan keuntungan beraudit tahun terdahulu.<\/p>\n<h2><b>Status Kediaman Entiti Labuan<\/b><\/h2>\n<p class=\"translation-block\">Mengikut Seksyen 3B LBATA, entiti Labuan dianggap sebagai penduduk Malaysia jika:<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pengurusan &amp; kawalan perniagaan dijalankan di Malaysia, atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pengurusan &amp; kawalan urusan syarikat dijalankan oleh pengarah, rakan kongsi atau pemegang amanah di Malaysia.<\/li>\n<\/ol>\n<h2><b>Pilihan untuk Income Tax Act 1967<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Sesetengah negara (cth: Jepun, UK, Indonesia, Australia) mengecualikan entiti Labuan daripada manfaat DTA.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Untuk mendapat manfaat perjanjian, syarikat Labuan boleh memilih dikenakan cukai di bawah ITA 1967.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tarikh akhir: pilihan mesti dibuat dalam masa 3 bulan dari permulaan tempoh asas.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tidak boleh ditarik balik: setelah dibuat, keuntungan dikenakan cukai 24% dan bukannya 3%.<\/li>\n<\/ul>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan trading: 3% (jika substance dipenuhi) atau 24% (jika tidak).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan non-trading: tidak dikenakan cukai jika syarat dipenuhi.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan IP: sentiasa di bawah ITA 1967.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tarikh akhir pemfailan: 31 Mac setiap tahun.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pilihan ITA 1967 boleh meningkatkan akses kepada perjanjian DTA.<\/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 Labuan tax treatment plays a critical role for companies operating in Malaysia\u2019s Labuan International Business and Financial Centre (IBFC). Understanding the difference between trading and non-trading activities, tax rates, and compliance requirements under the Labuan Business Activity Tax Act (LBATA) and Income Tax Act 1967 (ITA) is essential for businesses to remain compliant and [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6357,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6361","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>Labuan Tax Treatment: Trading vs Non-Trading Activities - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Labuan Tax Treatment under LBATA &amp; ITA. 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