{"id":6511,"date":"2025-11-20T11:56:36","date_gmt":"2025-11-20T03:56:36","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6511"},"modified":"2025-11-27T09:50:19","modified_gmt":"2025-11-27T01:50:19","slug":"malaysia-settlement-income-tax","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-settlement-income-tax\/","title":{"rendered":"Cukai Pendapatan Penetapan Malaysia"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6513\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-scaled.jpg\" alt=\"Malaysia Settlement Income Tax\" width=\"2560\" height=\"1666\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-768x500.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-1536x1000.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-2048x1333.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/busy-business-people-walking-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Cukai Pendapatan Penetapan Malaysia mentakrifkan bagaimana pendapatan atau aset yang dipindahkan di bawah sesuatu penetapan dikenakan cukai apabila penetap (settlor) mengekalkan kawalan atau manfaat.\n Di bawah Seksyen 65(11) Akta Cukai Pendapatan 1967 (ITA), \u201cpenetapan\u201d merangkumi sebarang pemindahan, amanah, perjanjian atau pindahan aset dan pendapatan \u2014 sama ada secara formal atau tidak formal.\nArtikel ini menerangkan maksud penetapan, siapa dianggap penetap, pengecualian yang dibenarkan, dan implikasi cukai utama di bawah undang-undang Malaysia.<\/p>\n<h2><b>Apa Itu Penetapan (Settlement)?<\/b><\/h2>\n<p class=\"translation-block\">Penetapan ialah sebarang susunan bertulis atau tidak bertulis di mana seseorang memindahkan pendapatan atau harta kepada orang lain, biasanya tanpa bayaran atau dengan nilai yang rendah.\n Ia sering digunakan untuk perancangan cukai atau harta pusaka bagi memindahkan pendapatan kepada penerima manfaat yang mempunyai kadar cukai lebih rendah.<\/p>\n<p class=\"translation-block\">Namun, Ketua Pengarah Hasil Dalam Negeri (DGIR) boleh menganggapnya sebagai elakan cukai jika penetap masih mengekalkan kuasa untuk menarik balik atau terus menerima manfaat.<\/p>\n<p class=\"translation-block\">Contoh: Seorang bapa memindahkan pendapatan sewaan rumah kepada anaknya tetapi masih mengurus dan menerima sewaan \u2014 boleh dianggap sebagai penetapan bercukai.<\/p>\n<h2><b>Takrif di bawah Seksyen 65(11) ITA 1967<\/b><\/h2>\n<h3><b>\u201cPenetapan\u201d Termasuk:<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Any <\/span><b>Apa-apa pemindahan, amanah, perjanjian, atau susunan.<\/b><span style=\"font-weight: 400;\">.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Apa-apa pindahan aset atau pendapatan secara langsung atau tidak langsung.<\/li>\n<\/ul>\n<h3><b>\u201cPenetapan\u201d Tidak Termasuk:<\/b><\/h3>\n<table>\n<tbody>\n<tr>\n<td><b>Kategori Pengecualian<\/b><\/td>\n<td><b>Penerangan<\/b><\/td>\n<\/tr>\n<tr>\n<td><b>(a)<\/b><\/td>\n<td class=\"translation-block\">Penetapan yang dibuat dengan balasan yang bernilai dan mencukupi, seperti ditentukan oleh DGIR.<\/td>\n<\/tr>\n<tr>\n<td><b>(b)<\/b><\/td>\n<td class=\"translation-block\">Penetapan yang terhasil daripada perintah mahkamah.<\/td>\n<\/tr>\n<tr>\n<td><b>(c)<\/b><\/td>\n<td class=\"translation-block\">Perjanjian oleh majikan untuk membayar ganjaran, pencen atau bayaran sekali gus kepada pekerja atau tanggungannya selepas kematian, jika dianggap munasabah oleh DGIR.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><b>Siapakah Penetap (Settlor)?<\/b><\/h2>\n<p class=\"translation-block\">Di bawah Seksyen 65(11), penetap termasuk:<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Seseorang yang mencipta atau memasuki sesuatu penetapan;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Seseorang yang memindahkan wang atau aset secara langsung\/tidak langsung untuk manfaat orang lain;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Seseorang yang mempunyai susunan timbal balik dengan pihak lain untuk saling memberi manfaat.<\/li>\n<\/ol>\n<p>Nota Penting: Siapa penetap ditentukan berdasarkan fakta dan keadaan sebenar, bukan hanya pemilikan undang-undang.<\/p>\n<h2><b>Sifat Penetapan<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Penetapan boleh wujud tanpa sebarang perjanjian bertulis \u2014 ia boleh jadi:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">A <\/span><b>Perjanjian lisan,<\/b><span style=\"font-weight: 400;\">,<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hadiah atau pindahan harta, atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Persetujuan keluarga untuk berkongsi pendapatan.<\/li>\n<\/ul>\n<p class=\"translation-block\">Elemen utama ialah pemindahan manfaat \u2014 memberi sesuatu tanpa balasan atau dengan nilai lebih rendah daripada pasaran.<\/p>\n<h2><b>Pengecualian daripada Penetapan<\/b><\/h2>\n<p class=\"translation-block\">Transaksi tertentu tidak dianggap sebagai penyelesaian di bawah Akta Cukai Pendapatan.<\/p>\n<h3><b>1\ufe0f\u20e3 Urus Niaga Komersial<\/b><\/h3>\n<p class=\"translation-block\">Pemindahan biasa dengan nilai pasaran penuh tidak dianggap sebagai penetapan.<\/p>\n<p><span style=\"font-weight: 400;\">Contoh: Membayar harga pasaran kepada adik-beradik untuk membeli rumah bukan penetapan.<\/span><\/p>\n<h3><b>2\ufe0f\u20e3 Penetapan di bawah Perintah Mahkamah<\/b><\/h3>\n<p class=\"translation-block\">Pemindahan akibat keputusan mahkamah (contohnya perceraian atau pewarisan) tidak termasuk.<\/p>\n<h3><b>3\ufe0f\u20e3 Faedah Kematian Pekerja<\/b><\/h3>\n<p class=\"translation-block\">Bayaran majikan kepada tanggungan pekerja yang meninggal dunia (pencen atau ganjaran) dikecualikan jika munasabah menurut DGIR.<\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">Penetapan meliputi sebarang pemindahan pendapatan atau aset antara pihak.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Penetap = individu yang memulakan atau membiayai penetapan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pengecualian hanya terpakai bagi urus niaga komersial, perintah mahkamah, atau pembayaran majikan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">DGIR boleh mengaitkan semula pendapatan kepada penetap jika kawalan dikekalkan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Sentiasa dokumentasikan tujuan dan syarat penetapan dengan jelas.<\/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 Settlement Income Tax rules define how income or assets transferred under a settlement are taxed when the settlor retains control or benefits. Under Section 65(11) of the Income Tax Act 1967 (ITA), a \u201csettlement\u201d includes any disposition, trust, covenant, or transfer of assets or income, whether formal or informal. This article explains what [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6513,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6511","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 Settlement Income Tax<\/title>\n<meta name=\"description\" content=\"Understand how settlement income tax in Malaysia works, who is a settlor, and what qualifies as a taxable settlement under the Income Tax Act 1967\" \/>\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-settlement-income-tax\/\" 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