{"id":6723,"date":"2025-11-20T14:21:43","date_gmt":"2025-11-20T06:21:43","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6723"},"modified":"2025-11-27T09:46:50","modified_gmt":"2025-11-27T01:46:50","slug":"income-of-settlement-is-deemed-to-be-income-of-the-settlor","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/income-of-settlement-is-deemed-to-be-income-of-the-settlor\/","title":{"rendered":"Pendapatan Penyelesaian Dianggap Sebagai Pendapatan Penetap"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6725\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-scaled.jpg\" alt=\"Income of Settlement is Deemed to be Income of the Settlor\" width=\"2960\" height=\"1976\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-768x513.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-1536x1025.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-2048x1367.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/business-man-show-money-bank-note-make-financial-plan-invite-people-sell-buy-house-car-monetary-properties-loan-credit-insurance-concept-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>Pendapatan Penyelesaian Dianggap Sebagai Pendapatan Penetap (Panduan Cukai Malaysia 2025)<\/b><\/h2>\n<p>Di bawah Akta Cukai Pendapatan 1967 (Seksyen 65), pendapatan daripada sesuatu penyelesaian dianggap sebagai pendapatan penetap (settlor) dalam keadaan tertentu. Peruntukan ini memastikan individu tidak boleh mengelak cukai dengan memindahkan aset atau pendapatan kepada orang lain melalui penyelesaian.<\/p>\n<h2><b>1. Penyelesaian untuk Saudara Tidak Berkahwin Bawah 21 Tahun<\/b><\/h2>\n<p class=\"translation-block\">Pendapatan daripada penyelesaian akan dianggap sebagai pendapatan penetap jika semua syarat berikut dipenuhi:<\/p>\n<table>\n<tbody>\n<tr>\n<td><b>Syarat<\/b><\/td>\n<td><b>Keperluan<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Hubungan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Penerima manfaat ialah \u201csaudara\u201d penetap (contohnya anak, cucu, adik-beradik, pakcik, makcik, anak saudara, sepupu).<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Umur<\/span><\/td>\n<td class=\"translation-block\">Di bawah 21 tahun pada awal tempoh asas.<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Status Perkahwinan<\/span><\/td>\n<td class=\"translation-block\">Tidak berkahwin.<\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Masa<\/span><\/td>\n<td class=\"translation-block\">Pendapatan dijana semasa hayat penetap.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><b>Pengecualian (Seksyen 65(1) tidak terpakai):<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saudara berkahwin sebelum 1 Januari YA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Saudara berumur 21 tahun atau lebih.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Penerima bukan \u201csaudara\u201d seperti yang ditakrifkan.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pembuat amanah telah meninggal dunia.<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<h2><b>2. Penyelesaian Boleh Dibatalkan (Revocable Settlement)<\/b><\/h2>\n<p class=\"translation-block\">Jika penyelesaian mempunyai kuasa untuk dibatalkan, pendapatan dianggap sebagai pendapatan penetap.<\/p>\n<h3><b>(a) Kuasa Umum untuk Membatalkan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Jika penetap boleh membatalkan penyelesaian \u2013 sama ada serta-merta atau pada masa depan \u2013 aset atau pendapatan yang dipindahkan dianggap milik mereka.<\/span><\/p>\n<h3><b>(b) Dengan atau Tanpa Persetujuan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Sama ada pembatalan memerlukan persetujuan orang lain atau tidak, kuasa penetap untuk menentukan atau menamatkan penyelesaian memberi kesan yang sama.<\/span><\/p>\n<h3><b>(c) Rawatan Pendapatan Dianggap<\/b><\/h3>\n<p class=\"translation-block\">Jika wujud hak untuk membatalkan, semua pendapatan yang dijana dianggap pendapatan penetap dan tertakluk kepada penilaian bersama di bawah Seksyen 45(2).<\/p>\n<p>&nbsp;<\/p>\n<h2><b>3. Pendapatan Digunakan oleh Penetap yang Mengawal Penyelesaian<\/b><\/h2>\n<p class=\"translation-block\">Jika penetap, saudara, atau syarikat yang dikawal menggunakan pendapatan daripada penyelesaian untuk tujuan sendiri (contohnya pinjaman), jumlah itu dianggap pendapatan penetap.<\/p>\n<p><span style=\"font-weight: 400;\">Jika penerima manfaat telah membayar cukai, bayaran balik akan diberikan.<\/span><\/p>\n<h2><b>4. Penyelesaian yang Mewujudkan Amanah (Trust)<\/b><\/h2>\n<p class=\"translation-block\">Jika penyelesaian mewujudkan amanah dan pendapatan dipindahkan kepada badan amanah, pendapatan yang diterima dianggap pendapatan penetap.\n Namun, jika amanah mengalami kerugian perniagaan, penetap tidak boleh menuntut pelepasan.<\/p>\n<p><b>Layanan Pendapatan Berkanun<\/b><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pendapatan badan amanah = dianggap sebagai pendapatan penetap (settlor).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sumber pendapatan dianggap seperti yang diarahkan oleh Ketua Pengarah Hasil Dalam Negeri (DGIR).<\/span><\/li>\n<\/ul>\n<h2><b>5. Penyelesaian Tanpa Amanah<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jika tiada amanah diwujudkan, pendapatan penetap adalah sama dengan pendapatan statutori penerima manfaat atau jumlah seperti yang ditentukan oleh KPHDN (DGIR).<\/span><\/p>\n<h2><b>6. Dua atau Lebih Penetap<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Jika terdapat dua atau lebih penetap, setiap penetap dikenakan cukai hanya berdasarkan bahagian sumbangan masing-masing.<\/span><\/p>\n<h2><b>7. Penyelesaian kepada Kanak-Kanak Bawah Umur<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Kanak-kanak bawah 18 tahun tetap tertakluk kepada cukai jika menerima pendapatan daripada penyelesaian. Penilaian boleh dibuat atas nama kanak-kanak, ibu bapa\/penjaga, atau ejen yang dilantik oleh KPHDN.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Jika pendapatan dipindahkan melalui amanah kepada anak di bawah 21 tahun dan belum berkahwin, ia dianggap sebagai pendapatan penetap (Seksyen 65(1)). <\/span><b>below 21 and unmarried<\/b><span style=\"font-weight: 400;\"> at the start of the basis year [s.65(1)].<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">\u00a0Pendapatan daripada penyelesaian boleh dianggap pendapatan penetap.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Terpakai kepada saudara tidak berkahwin bawah 21 tahun dan penyelesaian boleh dibatalkan.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Penggunaan pendapatan penyelesaian oleh penetap boleh mencetuskan peraturan dianggap.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Kerugian perniagaan dalam amanah tidak boleh dipindahkan kepada penetap.<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Semak semula terma penyelesaian bagi mengelak pendedahan cukai tidak disengajakan.<\/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>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Income of Settlement is Deemed to be Income of the Settlor (Malaysia Tax Guide 2025) Under Malaysia\u2019s Income Tax Act 1967 (Section 65), income of a settlement is deemed to be income of the settlor in certain cases. This provision ensures that individuals cannot avoid taxation by transferring assets or income to others under a [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6725,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6723","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>Income of Settlement is Deemed to be Income of the Settlor - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn when income from a settlement is deemed the settlor&#039;s income under Section 65 of the Malaysia 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\/income-of-settlement-is-deemed-to-be-income-of-the-settlor\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Income of Settlement is Deemed to be Income of the Settlor - 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