{"id":6803,"date":"2025-11-21T15:41:38","date_gmt":"2025-11-21T07:41:38","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6803"},"modified":"2025-11-27T09:30:19","modified_gmt":"2025-11-27T01:30:19","slug":"tax-treatment-for-investment-holding-company-in-malaysia","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/tax-treatment-for-investment-holding-company-in-malaysia\/","title":{"rendered":"Rawatan Cukai bagi Syarikat Pemegangan Pelaburan di Malaysia"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6801\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg\" alt=\"tax treatment for investment holding company in malaysia\" width=\"2960\" height=\"1665\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/10\/professional-high-end-office-space-with-tech-tools-used-recruitment-process-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<h2><b>Pengenalan<\/b><\/h2>\n<p>Rawatan cukai bagi syarikat pemegangan pelaburan di Malaysia dikawal oleh Seksyen 60F Akta Cukai Pendapatan 1967 (ITA) dan Panduan Awam No. 2\/2024 yang dikeluarkan oleh Lembaga Hasil Dalam Negeri Malaysia (LHDN).<br \/>\nIHC yang tidak tersenarai di Bursa Malaysia dikenakan cukai secara berbeza daripada IHC tersenarai. Perbezaan utama ialah cara pendapatan pelaburan dan perbelanjaannya dilayan untuk tujuan cukai.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Klasifikasi Pendapatan di bawah Seksyen 60F ITA<\/b><\/span><\/h2>\n<p>Untuk IHC tidak tersenarai, pendapatan daripada pegangan pelaburan seperti faedah, dividen dan sewa dianggap sebagai pendapatan bukan perniagaan.<br \/>\nPendapatan lain yang bukan daripada pegangan pelaburan dikategorikan sebagai pendapatan lain di bawah perenggan 4(f) ITA.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Perbelanjaan Dibenarkan di bawah Seksyen 60F<\/b><\/span><\/h2>\n<p>Perbelanjaan yang gagal memenuhi ujian \u201csepenuhnya dan semata-mata\u201d di bawah Seksyen 33(1) ITA tidak boleh ditolak kecuali ia tergolong dalam perbelanjaan dibenarkan bagi IHC.<\/p>\n<p><span style=\"font-weight: 400;\">Perbelanjaan dibenarkan termasuk:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yuran pengarah<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Gaji dan elaun<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yuran pengurusan<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yuran setiausaha, audit, akaun, telefon, percetakan, alat tulis, pos<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sewa dan penyelenggaraan pejabat<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Formula penentuan (ambil yang lebih rendah):<\/span><\/p>\n<ol>\n<li>a) A \u00d7 (B \u00f7 4C), or<br \/>\nb) 5% of B<\/li>\n<\/ol>\n<p><span style=\"font-weight: 400;\">Di mana:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>A<\/b><span style=\"font-weight: 400;\"> A = Jumlah perbelanjaan dibenarkan (tolak resit yang sama)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B<\/b><span style=\"font-weight: 400;\"> B = Jumlah kasar dividen, faedah dan sewa dikenakan cukai<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> C = Jumlah kasar dividen, faedah, sewa dan keuntungan pelupusan pelaburan<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/li>\n<\/ul>\n<h2><span style=\"text-decoration: underline;\"><b>Rawatan Pendapatan untuk IHC Tersenarai (Seksyen 60FA)<\/b><\/span><\/h2>\n<p class=\"translation-block\">Pendapatan IHC tersenarai boleh dikategorikan sebagai:<\/p>\n<h3><b>a) Pendapatan Perniagaan Biasa<\/b><\/h3>\n<p class=\"translation-block\">Pendapatan yang diperoleh daripada aktiviti perniagaan sebenar (contohnya yuran pengurusan daripada anak syarikat) dianggap sebagai pendapatan perniagaan di bawah Seksyen 4(a).<\/p>\n<h3><b>b) Pendapatan Dianggap Perniagaan:<\/b><\/h3>\n<p>Pendapatan daripada pegangan pelaburan \u2014 termasuk faedah, dividen atau sewa (perniagaan dan bukan perniagaan) \u2014 dianggap sebagai pendapatan daripada sumber perniagaan di bawah Seksyen 4(a).<br \/>\nSetiap sumber pendapatan mesti dinilai secara berasingan sebagai sumber perniagaan individu.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Rawatan Perbelanjaan<\/b><\/span><\/h2>\n<h3><b>a) Sumber Perniagaan Biasa:<\/b><\/h3>\n<p>Perbelanjaan yang ditanggung sepenuhnya dan semata-mata untuk menghasilkan pendapatan boleh ditolak sepenuhnya.<br \/>\nSebarang lebihan akan membentuk kerugian perniagaan tahun semasa (CYBL), yang boleh dibawa ke hadapan untuk ditolak daripada pendapatan pada masa hadapan.<\/p>\n<h3><b>b) Sumber Perniagaan Dianggap<\/b><\/h3>\n<p>Potongan perbelanjaan dihadkan kepada jumlah pendapatan kasar daripada punca tersebut.<br \/>\nSebarang perbelanjaan yang melebihi akan menjadi kerugian kekal dan tidak boleh dibawa ke tahun berikutnya.<\/p>\n<p>\u27a1\ufe0f Perbelanjaan biasa diagihkan antara sumber perniagaan berdasarkan pendapatan kasar, manakala perbelanjaan faedah diagihkan mengikut kos pelaburan.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Elaun Modal (CA)<\/b><\/span><\/h2>\n<h3><b>a) Sumber Perniagaan Biasa:<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Elaun modal (CA) bagi aset yang layak boleh ditolak tanpa sebarang sekatan.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> CA yang tidak digunakan boleh dibawa ke hadapan ke Tahun Taksiran (YA) yang akan datang.<\/p>\n<h3><b>b) Sumber Perniagaan Dianggap<\/b><\/h3>\n<p>Potongan CA dihadkan kepada pendapatan laras daripada punca tersebut.<br \/>\nCA yang tidak digunakan tidak boleh dibawa ke hadapan, mengakibatkan kerugian kekal.<\/p>\n<p>\u27a1\ufe0f CA bagi aset yang dikongsi hendaklah diagihkan antara sumber pendapatan berdasarkan nisbah pendapatan kasar.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Pendapatan Sewa: CA &amp; Elaun Bangunan Industri (IBA)<\/b><\/span><\/h2>\n<p>CA dan IBA hanya boleh dituntut jika pendapatan sewa diiktiraf sebagai sumber perniagaan.<\/p>\n<p class=\"translation-block\">IHC yang tidak tersenarai tidak layak menuntut CA kecuali disenaraikan semula.<\/p>\n<p>Di bawah Perenggan 60 Jadual 3, syarikat pegangan pelaburan (IHC) masih boleh menuntut Elaun Bangunan Industri (IBA) jika penyewa menggunakan bangunan tersebut sebagai bangunan industri.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Syarikat Tersenarai \/ Dinyahsenarai dalam Tahun Asas<\/b><\/span><\/h2>\n<p class=\"translation-block\">Jika sesebuah syarikat disenaraikan semasa tempoh asas, ia dianggap sebagai syarikat tersenarai bagi keseluruhan Tahun Taksiran (YA).\nSebaliknya, jika syarikat tersebut dinyahsenaraikan dalam tempoh tersebut, ia masih dianggap sebagai tersenarai bagi keseluruhan tahun tersebut.<\/p>\n<p><span style=\"font-weight: 400;\">Ini memastikan konsistensi pentadbiran untuk tujuan cukai.<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li><span style=\"font-weight: 400;\">Pendapatan pelaburan IHC tidak tersenarai ialah bukan perniagaan<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Hanya \u201cperbelanjaan dibenarkan\u201d boleh ditolak<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Pendapatan pelaburan IHC tersenarai dianggap sebagai pendapatan perniagaan<\/span><\/li>\n<li><span style=\"font-weight: 400;\">CA &amp; IBA hanya boleh dituntut bagi sumber perniagaan<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Status tersenarai \/ nyahsenarai kekal sepanjang tahun taksiran<\/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>Introduction The tax treatment for investment holding company in Malaysia is governed by Section 60F of the Income Tax Act 1967 (ITA) and the Public Ruling No. 2\/2024 issued by the Inland Revenue Board of Malaysia (IRBM). An Investment Holding Company (IHC) that is not listed on Bursa Malaysia is generally taxed differently from a [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6801,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6803","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 v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Tax Treatment for Investment Holding Company in Malaysia - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn how Malaysia taxes Investment Holding Companies (IHCs) under Section 60F ITA \u2014 permitted expenses, business income, and capital allowances.\" \/>\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\/tax-treatment-for-investment-holding-company-in-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax Treatment for Investment Holding Company in Malaysia - 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