{"id":6417,"date":"2025-11-20T10:43:19","date_gmt":"2025-11-20T02:43:19","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6417"},"modified":"2025-11-27T09:53:24","modified_gmt":"2025-11-27T01:53:24","slug":"malaysia-income-tax-leasing-vs-non-leasing","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-income-tax-leasing-vs-non-leasing\/","title":{"rendered":"Cukai Pendapatan Malaysia Pajakan vs Bukan Pajakan: Peraturan"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6418\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg\" alt=\"Malaysia Income Tax Leasing vs Non-Leasing\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/breakup-marriage-couple-with-divorce-certification-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Cukai pendapatan Malaysia pajakan vs bukan pajakan merupakan isu penting bagi perniagaan di bawah Akta Cukai Pendapatan (ITA). Seksyen 36(1) dan Seksyen 33(1) menetapkan bahawa transaksi pajakan mesti dipisahkan daripada sumber perniagaan bukan pajakan. Artikel ini menjelaskan cara pengiraan pendapatan pajakan, agihan perbelanjaan dan elaun modal (CA), serta kes mahkamah penting yang memperjelaskan rawatan cukai yang betul di bawah undang-undang Malaysia.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Sumber Perniagaan Berasingan<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Aktiviti pajakan diiktiraf sebagai sumber perniagaan berasingan di bawah undang-undang cukai pendapatan Malaysia.<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perniagaan pajakan \u2192 Pendapatan kasar dan sewaan pajakan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perniagaan bukan pajakan \u2192 Pendapatan kewangan dan pendapatan berkaitan lain.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 Pemisahan ini memastikan pelaporan yang tepat dan pematuhan kepada ITA.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Pengiraan Berasingan Diperlukan<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Penyewa (lessor) mesti menyediakan dua set pengiraan:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perniagaan Pajakan \u2192 Sewaan pajakan (prinsipal + faedah) dikenakan cukai.<\/li>\n<li aria-level=\"1\">Perniagaan Bukan Pajakan \u2192 Pendapatan kewangan (faedah sahaja).<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Pemisahan ini memberi kesan kepada cara pendapatan kasar, perbelanjaan, dan elaun modal dilaporkan.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Agihan Perbelanjaan dan CA<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Apabila aset atau perbelanjaan digunakan dalam aktiviti pajakan dan bukan pajakan, agihan diperlukan bagi memastikan keadilan dan pematuhan kepada ITA.<\/span><\/p>\n<h3><b>Asas Agihan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tiga kaedah lazim digunakan:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nisbah sewaan pajakan boleh terima (prinsipal + faedah) kepada pendapatan kasar daripada sumber lain.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nisbah penghutang pajakan\/aset kepada pinjaman atau pendahuluan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nisbah pendapatan pajakan (faedah sahaja) kepada pendapatan kasar daripada sumber perniagaan lain.<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">\u26a0\ufe0f Nisbah berbeza boleh menghasilkan keputusan cukai yang sangat berbeza.<\/span><\/p>\n<h2><em><b>Kes Mahkamah: KPHDN v Daya Leasing Sdn Bhd<\/b><\/em><\/h2>\n<h3><b>Keputusan Mahkamah Tinggi<\/b><\/h3>\n<p class=\"translation-block\">Pada mulanya, Mahkamah Tinggi memutuskan agihan harus berdasarkan pendapatan bukan modal (faedah + pendapatan sampingan).<\/p>\n<h3><b>Keputusan Mahkamah Rayuan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Mahkamah Rayuan membatalkan keputusan ini, menetapkan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan pajakan = prinsipal + faedah + pendapatan sampingan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan bukan pajakan = faedah + pendapatan sampingan sahaja.<\/li>\n<\/ul>\n<h3><b>Asas Undang-undang<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Seksyen 33(1) ITA \u2192 Perbelanjaan mesti ditolak daripada pendapatan kasar setiap sumber.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Peraturan 3, ITLR 1986 \u2192 Elemen prinsipal tidak boleh dikecualikan dalam pendapatan kasar pajakan.<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udc49 Mengecualikan bahagian prinsipal akan melanggar ITA.<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pajakan vs bukan pajakan ialah sumber berasingan di bawah undang-undang cukai Malaysia.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pengiraan berasingan mesti dibuat bagi pajakan dan pendapatan kewangan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agihan perbelanjaan bersama mengikut Seksyen 33(1) ITA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kes Daya Leasing menjelaskan pendapatan pajakan termasuk prinsipal dan faedah.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Agihan yang salah boleh menyebabkan kekurangan bayar cukai dan penalti.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<hr \/>\n<p>&nbsp;<\/p>\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>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia income tax leasing vs non-leasing activities is a critical issue for businesses under the Income Tax Act (ITA). Section 36(1) and Section 33(1) require that leasing transactions be treated separately from non-leasing business sources. This article explains how leasing income is computed, the apportionment of expenses and capital allowances (CA), and the landmark [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6418,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6417","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 Income Tax Leasing vs Non-Leasing: Tax Rules<\/title>\n<meta name=\"description\" content=\"Learn Malaysia income tax rules on leasing vs non-leasing activities. 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