{"id":6518,"date":"2025-11-20T13:50:03","date_gmt":"2025-11-20T05:50:03","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6518"},"modified":"2025-11-27T09:49:30","modified_gmt":"2025-11-27T01:49:30","slug":"malaysia-settlement-income-deemed-tax","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-settlement-income-deemed-tax\/","title":{"rendered":"Cukai Pendapatan Dianggap Penyelesai Malaysia"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6520\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-scaled.jpg\" alt=\"Malaysia Settlement Income Deemed Tax\" width=\"2560\" height=\"1591\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-768x477.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-1536x954.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-2048x1273.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Di bawah Seksyen 65 Akta Cukai Pendapatan 1967 (ACP), pendapatan yang timbul daripada sesuatu penyelesaian boleh dianggap sebagai pendapatan boleh cukai pembuat amanah (settlor) jika beliau masih mempunyai kawalan, kuasa membatalkan, atau mendapat manfaat daripadanya.<\/p>\n<p><span style=\"font-weight: 400;\">Artikel ini menjelaskan bagaimana peruntukan ini terpakai terhadap kanak-kanak, penyelesaian boleh batal dan amanah.<\/span><\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Bila Pendapatan Penyelesaian Dianggap Pendapatan Pembuat Amanah<\/b><\/span><\/h2>\n<h3><b>1\ufe0f\u20e3 Penyelesaian untuk Saudara Tidak Berkahwin Bawah 21 Tahun<\/b><\/h3>\n<p class=\"translation-block\">Pendapatan yang diberikan kepada saudara yang berumur bawah 21 tahun dan tidak berkahwin pada awal tahun asas dianggap sebagai pendapatan pembuat amanah, bukan penerima manfaat.<\/p>\n<p><b>Syarat:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan timbul di bawah terma penyelesaian;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Semasa hayat pembuat amanah;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan dibayar atau digunakan untuk manfaat saudara di bawah 21 tahun yang tidak berkahwin.<\/span><\/li>\n<\/ul>\n<p><b>Definisi \u201cSaudara\u201d (Seksyen 65(1)):<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Hubungan<\/b><\/td>\n<td><b>Contoh<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Anak<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Anak kandung, tiri, angkat atau yang ditanggung oleh pembuat amanah<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Lain<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pasangan, cucu, adik-beradik, pakcik, makcik, anak saudara, sepupu<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Tidak terpakai jika:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Saudara berkahwin (walaupun bawah 21 tahun);<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Saudara berumur 21 tahun ke atas;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penerima bukan saudara;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Pembuat amanah telah meninggal dunia.<\/b><\/li>\n<\/ul>\n<h3><b>2\ufe0f\u20e3 Penyelesaian Boleh Batal (Revocable Settlement)<\/b><\/h3>\n<p class=\"translation-block\">Penyelesaian boleh batal membenarkan pembuat amanah atau pihak lain membatalkan atau mengubah terma penyelesaian.<\/p>\n<p><b>Situasi utama:<\/b><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kuasa umum membatalkan: harta\/pendapatan boleh kembali kepada pembuat amanah atau pasangan;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tanpa persetujuan: pembuat amanah boleh menamatkan secara unilateral;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Dengan persetujuan: perlu kebenaran pihak lain;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Segera atau akan datang: kuasa boleh berkuat kuasa bila-bila masa.<\/li>\n<\/ol>\n<p class=\"translation-block\">Pendapatan di bawah penyelesaian ini dianggap sebagai pendapatan pembuat amanah dan boleh digabungkan di bawah Seksyen 45(2) ACP.<\/p>\n<p>Kes khas:<br \/>\nJika pembatalan berlaku akibat kematian penerima manfaat, pendapatan tersebut tidak dianggap sebagai pendapatan pembuat amanah.<\/p>\n<h3><b>3\ufe0f\u20e3 Pendapatan Digunakan oleh Pembuat Amanah<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Apabila penetap amanah, saudara-mara mereka, atau syarikat yang mereka kawal:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menggunakan pendapatan daripada penetapan itu untuk kegunaan sendiri,<\/span><\/li>\n<li aria-level=\"1\" class=\"translation-block\">Sama ada melalui pinjaman atau cara lain,\njumlah yang digunakan dianggap sebagai pendapatan penyumbang (settlor).\nJika penerima sebenar telah membayar cukai, KPHDN boleh memberi bayaran balik cukai.<\/li>\n<\/ul>\n<h3><b>4\ufe0f\u20e3 Penyelesaian yang Mewujudkan Amanah<\/b><\/h3>\n<p class=\"translation-block\">Jika penyumbang (settlor) memindahkan aset kepada badan amanah,\npendapatan daripada aset tersebut boleh dianggap sebagai pendapatan penyumbang jika:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyumbang atau saudara-maranya menggunakan pendapatan amanah untuk manfaat peribadi, atau<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penyumbang mengekalkan kuasa untuk membatalkan amanah tersebut.<\/span><\/li>\n<\/ul>\n<p class=\"translation-block\">Tiada potongan kerugian:\n Kerugian perniagaan oleh badan amanah tidak boleh ditolak daripada pendapatan pembuat amanah.<\/p>\n<h3><b>5\ufe0f\u20e3 Penyelesaian Tanpa Amanah<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jika tiada amanah diwujudkan, pendapatan pembuat amanah ialah:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan statut penerima manfaat daripada harta; atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Amaun ditentukan oleh LHDN di mana pembuat amanah atau saudara menggunakan hasil penyelesaian.<\/li>\n<\/ul>\n<p class=\"translation-block\">Ketua Pengarah Hasil Dalam Negeri (DGIR) menentukan punca dan tempat asal pendapatan tersebut bagi tujuan cukai.<\/p>\n<h3><b>6\ufe0f\u20e3 Lebih Daripada Seorang Pembuat Amanah<\/b><\/h3>\n<p class=\"translation-block\">Setiap pembuat amanah hanya dinilai berdasarkan bahagian pendapatan daripada aset yang disumbangkan oleh mereka.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Penyelesaian untuk Kanak-kanak<\/b><\/span><\/h2>\n<p class=\"translation-block\">Kanak-kanak ialah individu bawah 18 tahun.\n Jika memperoleh pendapatan berpunca dari Malaysia, mereka tetap tertakluk kepada cukai.<\/p>\n<p><b>Pilihan penilaian:<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Pilihan<\/b><\/td>\n<td><b>Siapa yang Dikenakan Cukai<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">a)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Kanak-kanak sendiri<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">b)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ibu bapa atau penjaga<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">c)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Ejen dilantik oleh LHDN<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Jika ada amanah:<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Aset dipindah ke badan amanah;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pendapatan dikenakan cukai pada badan amanah hingga umur tertentu;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Apabila diterima oleh anak, pendapatan tidak lagi dikenakan cukai.<\/span><\/li>\n<\/ul>\n<p><b>Aplikasi Seksyen 65(1):<\/b><\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Situasi<\/b><\/td>\n<td><b>Rawatan Cukai<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Anak bawah 21 &amp; belum berkahwin<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Dianggap pendapatan pembuat amanah<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Anak 21 atau berkahwin<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Tidak dianggap pendapatan pembuat amanah<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li class=\"translation-block\">Pendapatan dianggap milik pembuat amanah jika beliau mengekalkan kawalan atau manfaat.<\/li>\n<li class=\"translation-block\">Terpakai bagi saudara bawah 21, penyelesaian boleh batal dan amanah.<\/li>\n<li><span style=\"font-weight: 400;\">LHDN menentukan sumber &amp; pengagihan pendapatan dianggap.<\/span><\/li>\n<li class=\"translation-block\">Kerugian amanah tidak boleh ditolak oleh pembuat amanah.<\/li>\n<li><span style=\"font-weight: 400;\">Simpan dokumentasi lengkap tujuan &amp; struktur penyelesaian.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\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 Under Malaysia Settlement Income Deemed Tax, income arising from certain settlements may be treated as the settlor\u2019s taxable income instead of the beneficiary\u2019s. Section 65 of the Income Tax Act 1967 (ITA) governs situations where income generated under a settlement \u2014 especially when the settlor retains control, revocation power, or benefits \u2014 is deemed [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6520,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6518","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 Deemed Tax - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia settlement income is deemed as settlor\u2019s income, including rules for minors, revocable settlements, and trusts under Section 65 ITA\" \/>\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-deemed-tax\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Settlement Income Deemed Tax - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Learn how Malaysia settlement income is deemed as settlor\u2019s income, including rules for minors, revocable settlements, and trusts under Section 65 ITA\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/ms\/malaysia-settlement-income-deemed-tax\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2025-11-20T05:50:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-11-27T01:49:30+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-people-board-room-meeting-scaled.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"2560\" \/>\n\t<meta property=\"og:image:height\" content=\"1591\" \/>\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=\"5 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/\"},\"author\":{\"name\":\"songliew\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/2bb1a9c06f502416060c764001b2bc66\"},\"headline\":\"Malaysia Settlement Income Deemed Tax\",\"datePublished\":\"2025-11-20T05:50:03+00:00\",\"dateModified\":\"2025-11-27T01:49:30+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/\"},\"wordCount\":846,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/business-people-board-room-meeting-scaled.jpg\",\"articleSection\":[\"Income Tax\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/malaysia-settlement-income-deemed-tax\\\/\",\"name\":\"Malaysia Settlement Income Deemed Tax - 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