{"id":6874,"date":"2025-11-24T15:44:50","date_gmt":"2025-11-24T07:44:50","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6874"},"modified":"2025-11-27T09:24:30","modified_gmt":"2025-11-27T01:24:30","slug":"value-of-living-accommodation-malaysia-tax-treatment-public-ruling-3-2005","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/value-of-living-accommodation-malaysia-tax-treatment-public-ruling-3-2005\/","title":{"rendered":"Rawatan Cukai Nilai Penginapan Pekerja Malaysia | Public Ruling 3\/2005"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6875\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg\" alt=\"value of living accommodation malaysia tax treatment\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/young-friends-hostel-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h1><b>Nilai Penginapan Pekerja Malaysia\u00a0<\/b><\/h1>\n<p>Di bawah Seksyen 13(1)(c) Akta Cukai Pendapatan 1967 (ITA), Value of Living Accommodation (VOLA) merujuk kepada faedah penginapan yang diberikan oleh majikan kepada pekerja.<br \/>\nMenurut Public Ruling No. 3\/2005 yang dikeluarkan oleh Lembaga Hasil Dalam Negeri Malaysia (LHDN), faedah ini dikategorikan sebagai Benefit-in-Kind (BIK), yang walaupun tidak boleh ditukar kepada wang tunai, masih dianggap pendapatan bercukai daripada pekerjaan.<\/p>\n<h2><b>Apakah yang Dimaksudkan dengan Nilai Penginapan (VOLA)?<\/b><\/h2>\n<p>VOLA wujud apabila majikan menyediakan penginapan kepada pekerja sebagai sebahagian daripada syarat pekerjaan.<br \/>\nJika perabot turut disediakan, nilainya tidak termasuk dalam VOLA kerana dikenakan cukai secara berasingan di bawah Seksyen 13(1)(b) ITA.<\/p>\n<p>\ud83d\udccc Jika penginapan disediakan kurang daripada 12 bulan, nilainya mesti diperuntukkan mengikut tempoh penyediaan, bukan tempoh sebenar diduduki.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kategori 1: Pekerja atau Pengarah Perkhidmatan<\/b><\/span><\/h2>\n<p>Pengarah Perkhidmatan ialah pengarah yang diambil bekerja dalam kapasiti pengurusan atau teknikal dan memegang \u2264 5% saham biasa syarikat.<\/p>\n<p>Pengiraan VOLA adalah yang lebih rendah antara:<span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> 1\ufe0f\u20e3 Nilai ditakrif penginapan; atau<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> 2\ufe0f\u20e3 30% daripada pendapatan kasar di bawah Perenggan 13(1)(a) (tidak termasuk ESOS).<\/span><\/p>\n<h3><b><i>Nilai ditakrif boleh dikurangkan jika:<\/i><\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Dikongsi dengan pekerja lain;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sebahagiannya digunakan untuk tujuan perniagaan.<\/span><\/li>\n<\/ul>\n<p>\ud83d\udca1 Contoh: Jika penginapan bernilai RM2,000 dan 20% digunakan untuk kerja, hanya RM1,600 dikenakan cukai.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kategori 2: Pengarah Syarikat Terkawal<\/b><\/span><\/h2>\n<p>Termasuk individu yang:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menduduki jawatan pengarah;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Menjadi rujukan kepada pengarah lain;<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Atau seseorang yang:<\/span>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Merupakan pengurus syarikat,<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Dibayar daripada dana syarikat, dan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"2\" class=\"translation-block\">Bersendirian atau bersama rakan sekutu (mengikut Seksyen 139(7) ITA) memiliki atau mengawal \u2265 20% saham biasa.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p class=\"translation-block\">Untuk kategori ini, VOLA dikira berdasarkan nilai ditakrif penginapan dan hanya boleh dikurangkan jika dikongsi dengan pekerja lain.<\/p>\n<h2><span style=\"text-decoration: underline;\"><b>Kategori 3: Asrama atau Penginapan Seumpamanya<\/b><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Jika penginapan disediakan di:<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> a) Hotel, asrama atau premis seumpamanya;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> b) Kawasan ladang atau hutan;<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span> c) Kawasan bertaraf kadar tetapi tidak dikenakan cukai kadar,<\/p>\n<p>jumlah yang diambil kira sebagai VOLA ialah 3% daripada pendapatan kasar di bawah Perenggan 13(1)(a) (tidak termasuk ESOS).<\/p>\n<h2><b>Potongan di bawah Seksyen 38 ITA<\/b><\/h2>\n<p>Jika majikan menyediakan penginapan lengkap dengan perabot dan nilainya termasuk dalam pendapatan kasar pekerja, pekerja boleh menuntut potongan berikut di bawah Seksyen 38 ITA:<\/p>\n<p><span style=\"font-weight: 400;\">\u2705 Sewa dibayar oleh pekerja (termasuk penginapan dan perabot);<\/span><span style=\"font-weight: 400;\"><br \/>\n<\/span><span style=\"font-weight: 400;\"> \u2705 Cukai kadar, insurans, pembaikan dan penyelenggaraan (jika ditanggung oleh pekerja).<\/span><\/p>\n<p>Potongan ini hanya dibenarkan terhadap nilai penginapan yang dikenakan cukai.<\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">VOLA dikenakan cukai di bawah Seksyen 13(1)(c) ITA.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Peraturan berbeza bagi pekerja, pengarah perkhidmatan dan pengarah syarikat terkawal.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Nilai boleh dikurangkan jika penginapan dikongsi atau digunakan untuk perniagaan.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Pekerja boleh menuntut potongan di bawah Seksyen 38 ITA.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Simpan dokumen sokongan untuk pematuhan LHDN.<\/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>Value of Living Accommodation (VOLA) in Malaysia\u00a0 Under Section 13(1)(c) of the Income Tax Act 1967 (ITA), the Value of Living Accommodation (VOLA) refers to the benefit provided by an employer to an employee in the form of housing or accommodation. According to Public Ruling No. 3\/2005 issued by the Inland Revenue Board of Malaysia [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6875,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[17],"tags":[],"class_list":["post-6874","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-employment"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Value of Living Accommodation Malaysia | Public Ruling 3\/2005<\/title>\n<meta name=\"description\" content=\"Learn about Malaysia\u2019s tax treatment for Value of Living Accommodation (VOLA) under Section 13(1)(c) and Public Ruling No. 3\/2005.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link 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