{"id":6766,"date":"2025-11-21T14:48:19","date_gmt":"2025-11-21T06:48:19","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6766"},"modified":"2025-11-27T09:44:18","modified_gmt":"2025-11-27T01:44:18","slug":"limited-liability-partnership-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/limited-liability-partnership-malaysia\/","title":{"rendered":"Perkongsian Liabiliti Terhad Malaysia: Definisi, Cukai &amp; Peraturan"},"content":{"rendered":"<h3><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6769\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-scaled.jpg\" alt=\"Limited Liability Partnership Malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/hands-holding-puzzle-business-problem-solving-concept-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h3>\n<h3><b>Pengenalan<\/b><\/h3>\n<p>Perkongsian Liabiliti Terhad (LLP) Malaysia ialah struktur perniagaan fleksibel yang menggabungkan kelebihan syarikat dan perkongsian tradisional. Ia memberi perlindungan liabiliti terhad kepada rakan kongsi serta kebebasan operasi. Panduan ini menerangkan apa itu LLP, bagaimana ia dikenakan cukai di bawah Akta Cukai Pendapatan 1967, dan kewajipan pematuhan setiap LLP.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Apa itu Perkongsian Liabiliti Terhad (LLP)?<\/b><\/span><\/h3>\n<p>LLP ialah badan korporat di bawah Akta Perkongsian Liabiliti Terhad 2012 (LLPA) dan diiktiraf di bawah Seksyen 2 Akta Cukai Pendapatan 1967 (ITA).<br \/>\nIa menggabungkan ciri syarikat dan perkongsian, memberikan liabiliti terhad kepada rakan kongsi serta fleksibiliti pengurusan dalaman.<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> LLP boleh:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menyaman atau disaman;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Memiliki dan melupuskan harta;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menjalankan aktiviti perniagaan sah sebagai entiti berasingan.<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Bilangan Rakan Kongsi<\/b><\/span><\/h3>\n<p>LLP mesti mempunyai sekurang-kurangnya dua rakan kongsi tanpa had maksimum.<br \/>\nJika LLP beroperasi dengan kurang daripada dua rakan kongsi, ia boleh meneruskan perniagaan selama enam bulan atau lebih dengan kelulusan Pendaftar.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Penyata Kewangan<\/b><\/span><\/h3>\n<p class=\"translation-block\">LLP tidak diwajibkan untuk diaudit, tetapi mesti menyimpan rekod perakaunan yang lengkap dan mencukupi bagi menunjukkan kedudukan kewangan sebenar<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Perubahan Rakan Kongsi<\/b><\/span><\/h3>\n<p class=\"translation-block\">Perubahan seperti persaraan, kematian atau kemasukan rakan kongsi baharu tidak menjejaskan kesinambungan LLP \u2014 entiti tersebut terus wujud.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Status Pemastautin LLP di Malaysia<\/b><\/span><\/h3>\n<p>Status pemastautin LLP menentukan kewajipan cukainya di bawah Subseksyen 8(1A) ITA.<br \/>\nLLP dianggap pemastautin di Malaysia jika pengurusan dan kawalan perniagaannya dilaksanakan di Malaysia pada bila-bila masa dalam tahun asas.<\/p>\n<h4><b>i. LLP yang Menjalankan Perniagaan<\/b><\/h4>\n<p><span style=\"font-weight: 400;\">Jika pengurusan dan kawalan berlaku di Malaysia, LLP dianggap pemastautin. <\/span><b>resident<\/b><span style=\"font-weight: 400;\">.<\/span><\/p>\n<h4><b>ii. LLP Lain<\/b><\/h4>\n<p class=\"translation-block\">Walaupun LLP tidak aktif berniaga, ia masih dianggap pemastautin jika pengurusan dan kawalan urusannya dijalankan di Malaysia.<\/p>\n<h4><b>iii. LLP Asing<\/b><\/h4>\n<p class=\"translation-block\">LLP asing mesti didaftarkan dengan Suruhanjaya Syarikat Malaysia (SSM). Status pemastautinnya bergantung pada tempat pengurusan dan kawalan dilaksanakan, bukan lokasi operasi perniagaan.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Pengurusan dan Kawalan<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Tempat pengurusan dan kawalan sangat penting untuk menentukan pemastautinan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Jika sekurang-kurangnya satu mesyuarat rakan kongsi berkaitan dasar diadakan di Malaysia, LLP dianggap pemastautin.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pelantikan pegawai pematuhan tempatan tidak menjadikan LLP pemastautin jika keputusan dibuat di luar negara.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Aktiviti perniagaan di Malaysia tidak semestinya menjadikan LLP pemastautin.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Sumbangan Modal Rakan Kongsi<\/b><\/span><\/h3>\n<p class=\"translation-block\">Rakan kongsi boleh menyumbang tunai atau aset (secara in-kind) kepada LLP.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pinjaman daripada rakan kongsi tidak dikira sebagai modal;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Hanya jumlah sebenar yang disumbang diambil kira;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bagi sumbangan aset, nilai pasaran digunakan.<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Tanggungjawab Pegawai Pematuhan<\/b><\/span><\/h3>\n<p>Di bawah Seksyen 75B ITA, setiap LLP mesti melantik pegawai pematuhan daripada kalangan rakan kongsi.<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> Tugasnya termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menyimpan rekod perakaunan lengkap selama tujuh tahun;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Mengemukakan borang cukai (ITRF) dan pindaan tepat pada masa;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Membuat anggaran dan bayaran ansuran cukai;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Memaklumkan perubahan tempoh perakaunan kepada Ketua Pengarah Hasil Dalam Negeri (DGIR) melalui Borang CP204B;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Memastikan bayaran cukai tepat masa;<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menjalankan kewajipan lain di bawah ITA.<\/span><\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Cukai LLP<\/b><\/span><\/h3>\n<p class=\"translation-block\">LLP dikenakan cukai sama seperti syarikat di bawah ITA.<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kadar Cukai: 24% atas pendapatan bercukai<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh Asas: Mengikut tahun perakaunan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Borang Cukai: Borang PT<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Agihan Keuntungan: Tidak dikenakan cukai tambahan kepada rakan kongsi<\/li>\n<\/ul>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li><span style=\"font-weight: 400;\">LLP menggabungkan kelebihan syarikat &amp; perkongsian<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pemastautinan bergantung pada lokasi pengurusan<\/span><\/li>\n<li><span style=\"font-weight: 400;\">LLP mempunyai liabiliti terhad tetapi mesti patuh ITA<\/span><\/li>\n<li><span style=\"font-weight: 400;\">\u00a0Pegawai pematuhan penting untuk urusan cukai &amp; undang-undang<\/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 A Limited Liability Partnership (LLP) Malaysia is a flexible business structure that combines the benefits of a company and a traditional partnership. It offers limited liability protection to partners while allowing operational flexibility. This guide explains what an LLP is, how it is taxed under the Malaysia Income Tax Act 1967, and the compliance [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6769,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6766","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>Limited Liability Partnership Malaysia: Definition, Tax &amp; Rules - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn what a Limited Liability Partnership (LLP) in Malaysia is, its compliance officer duties, and residency criteria under the Income Tax Act.\" \/>\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\/limited-liability-partnership-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Limited Liability Partnership Malaysia: Definition, Tax &amp; 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