{"id":6882,"date":"2025-11-24T15:47:56","date_gmt":"2025-11-24T07:47:56","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6882"},"modified":"2025-11-27T09:24:07","modified_gmt":"2025-11-27T01:24:07","slug":"monthly-tax-deduction-malaysia-final-tax-pcb-rules","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/monthly-tax-deduction-malaysia-final-tax-pcb-rules\/","title":{"rendered":"Potongan Cukai Bulanan Malaysia Cukai Akhir | PCB &amp; Peraturan"},"content":{"rendered":"<h1><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6883\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-scaled.jpg\" alt=\"monthly tax deduction malaysia final tax\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/11\/man-buying-car-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h1>\n<h1><b>Pengenalan\u00a0<\/b><\/h1>\n<p>Di bawah Akta Cukai Pendapatan 1967 (ACP), Potongan Cukai Bulanan (MTD) atau PCB ialah mekanisme potongan cukai daripada gaji bulanan pekerja.<br \/>\nSistem ini memastikan cukai dibayar secara berperingkat sepanjang tahun, mengurangkan beban semasa pengisytiharan tahunan.<\/p>\n<h2><b>Asas Undang-undang<\/b><\/h2>\n<p>MTD dikawal oleh Peraturan Cukai Pendapatan (Potongan daripada Imbuhan) 1994, khususnya di bawah Peraturan 3.<br \/>\nMajikan wajib memotong jumlah cukai yang sewajarnya setiap bulan dan membayarnya kepada Lembaga Hasil Dalam Negeri Malaysia (LHDN).<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan 3 \u2014 Tanggungjawab Majikan<\/b><\/span><\/h3>\n<p class=\"translation-block\">Majikan mesti membuat potongan cukai setiap bulan.\n Untuk membolehkan MTD dianggap sebagai cukai akhir, pekerja perlu menyerahkan Borang TP3 atau TP1 kepada majikan untuk pelarasan cukai yang betul.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan 4 &amp; 7 \u2014 Potongan CP38<\/b><\/span><\/h3>\n<p>Jika diarahkan oleh LHDN, majikan mesti melaksanakan potongan tambahan (CP38).<br \/>\nKegagalan mematuhi boleh dianggap sebagai kesalahan di bawah ACP.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan 11 \u2014 Perlu Dibayar<\/b><\/span><\/h3>\n<p>Selepas potongan dibuat, majikan mesti membayar jumlah itu kepada LHDN.<br \/>\nJumlah tersebut dianggap sebagai hutang kepada Kerajaan Malaysia sehingga dilunaskan.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Peraturan 17 \u2014 Kesalahan dan Hukuman<\/b><\/span><\/h3>\n<p class=\"translation-block\">Kegagalan mematuhi boleh mengakibatkan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Denda antara RM200 hingga RM20,000, atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penjara tidak melebihi 6 bulan, atau<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>Kedua-duanya.<\/b><\/li>\n<\/ul>\n<p>Di bawah Seksyen 82 &amp; 82A ACP 1967, majikan mesti menyimpan semua rekod gaji dan potongan sekurang-kurangnya 7 tahun, sama ada dalam bentuk fizikal atau elektronik.<\/p>\n<h2><b>MTD sebagai Cukai Akhir<\/b><\/h2>\n<p>Sejak Tahun Taksiran (YA) 2014, pekerja yang hanya mempunyai pendapatan pekerjaan boleh memilih untuk menganggap MTD sebagai cukai akhir, tanpa perlu menyerahkan Borang BE atau M, tertakluk kepada syarat berikut:<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Kriteria Kelayakan bagi PCB sebagai Cukai Muktamad<\/b><\/span><\/h3>\n<p class=\"translation-block\">Seorang pekerja layak jika semua syarat berikut dipenuhi:<\/p>\n<p>1\ufe0f\u20e3 Sumber pendapatan tunggal \u2014 hanya pendapatan pekerjaan;<br \/>\n2\ufe0f\u20e3 Manfaat dalam bentuk barangan (BIK) dan Nilai Penginapan (VOLA) diambil kira;<br \/>\n3\ufe0f\u20e3 Bekerja dengan majikan yang sama selama 12 bulan penuh;<br \/>\n4\ufe0f\u20e3 Potongan dikira mengikut peraturan yang sah;<br \/>\n5\ufe0f\u20e3 Cukai tidak ditanggung oleh majikan;<br \/>\n6\ufe0f\u20e3 Suami isteri memilih penilaian berasingan.<\/p>\n<h2><b>Contoh: Bila MTD Menjadi Cukai Akhir<\/b><\/h2>\n<table>\n<tbody>\n<tr>\n<td><b>Butiran Pekerja<\/b><\/td>\n<td><b>Maklumat<\/b><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Sumber Pendapatan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Pekerjaan sahaja<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Majikan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Majikan yang sama sepanjang tahun<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">BIK\/VOLA<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Termasuk dalam MTD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Potongan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Mengikut jadual MTD<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Penilaian<\/span><\/td>\n<td><span style=\"font-weight: 400;\">Berasingan (tidak digabung)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Keputusan<\/span><\/td>\n<td><span style=\"font-weight: 400;\">MTD boleh dianggap sebagai cukai akhir<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2><\/h2>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">MTD (PCB) ialah potongan wajib di bawah Peraturan 3, 1994.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Majikan mesti membuat bayaran tepat masa dan simpan rekod selama 7 tahun.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pekerja boleh memilih MTD sebagai cukai akhir jika memenuhi syarat.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Penggunaan Borang TP1 atau TP3 memastikan pengiraan MTD yang tepat.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Ketidakpatuhan boleh mengakibatkan hukuman berat di bawah Peraturan 17.<\/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\u00a0 Under Malaysia\u2019s Income Tax Act 1967 (ITA), the Monthly Tax Deduction (MTD), also known as Potongan Cukai Bulanan (PCB), is an income tax deduction mechanism from an employee\u2019s monthly remuneration. This system ensures that taxes are paid progressively throughout the year \u2014 reducing the burden during annual tax filing. Legal Basis MTD is governed [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6883,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-6882","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>Monthly Tax Deduction Malaysia Final Tax | PCB &amp; Rules - ANC Group<\/title>\n<meta name=\"description\" content=\"Understand how Malaysia\u2019s Monthly Tax Deduction (MTD\/PCB) works as final tax under the Income Tax Act 1967 and related rules.\" \/>\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\/monthly-tax-deduction-malaysia-final-tax-pcb-rules\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Monthly Tax Deduction Malaysia Final Tax | PCB &amp; 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