{"id":7293,"date":"2025-12-29T10:39:26","date_gmt":"2025-12-29T02:39:26","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7293"},"modified":"2025-12-29T10:39:26","modified_gmt":"2025-12-29T02:39:26","slug":"malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/","title":{"rendered":"Potongan Cukai Kontrak Pembinaan Malaysia &amp; Panduan LHDN PR 5\/2025"},"content":{"rendered":"<h2><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7294\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg\" alt=\"Malaysia Construction Contract Tax Deduction\" width=\"2960\" height=\"1665\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-768x432.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-1536x864.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-2048x1152.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/12\/modern-city-construction-site-18x10.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/h2>\n<h2><b>Pengenalan<\/b><\/h2>\n<p class=\"translation-block\">Bagi kontraktor pembinaan di Malaysia, pengurusan cukai memerlukan ketepatan dalam pengiktirafan pendapatan dan tuntutan potongan cukai. Ketetapan Umum No. 5\/2025 yang dikeluarkan oleh LHDN menetapkan peraturan penting berkaitan pengiktirafan hasil kontrak pembinaan.<\/p>\n<p class=\"translation-block\">Panduan ini bukan sahaja menerangkan peraturan wajib pengiktirafan pendapatan, malah memberi tumpuan kepada bidang utama yang membolehkan kontraktor memaksimumkan potongan cukai kontrak pembinaan Malaysia, selaras dengan Akta Cukai Pendapatan 1967 (ACP) dan pengoptimuman cukai.<\/p>\n<h2><b>Peraturan Wajib: Kaedah Peratusan Siap (POC)<\/b><\/h2>\n<p class=\"translation-block\">PR 5\/2025 menetapkan bahawa pendapatan kontrak pembinaan mesti diiktiraf menggunakan Kaedah Peratusan Siap (Percentage of Completion \u2013 POC).\n Kontraktor tidak dibenarkan menangguhkan pengiktirafan pendapatan sehingga kontrak selesai sepenuhnya.<\/p>\n<p><span style=\"font-weight: 400;\">Ini memastikan keuntungan dikenakan cukai dalam tahun kewangan di mana kerja sebenar dilaksanakan, sejajar dengan piawaian perakaunan.<\/span><\/p>\n<h3><b>Pengiraan Anggaran Untung Kasar bagi Tujuan Cukai<\/b><\/h3>\n<p class=\"translation-block\">Bagi menentukan pendapatan kasar sesuatu tempoh asas, anggaran untung kasar dikira berdasarkan tahap siap kerja. Kaedah yang dipilih \u2014 sama ada berdasarkan bil kemajuan atau kaedah Kos-ke-Kos \u2014 mestilah digunakan secara konsisten sepanjang tempoh kontrak.<\/p>\n<p><span style=\"font-weight: 400;\">Formula lalai yang disediakan oleh LHDN adalah berdasarkan bil kemajuan:<\/span><\/p>\n<p><span style=\"font-weight: 400;\">Anggaran Untung Kasar = (A \/ B) \u00d7 C<br \/>\n<\/span><\/p>\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;\"> = Jumlah bil kemajuan (diterima dan belum diterima) bagi tempoh asas<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>B<\/b><span style=\"font-weight: 400;\"> = Harga atau nilai keseluruhan kontrak<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><b>C<\/b><span style=\"font-weight: 400;\"> = Anggaran jumlah untung kasar kontrak<\/span><\/li>\n<\/ul>\n<h2><b>Potongan Cukai Penting untuk Kontraktor<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Memahami kos yang dibenarkan sebagai potongan adalah penting bagi mengurangkan liabiliti cukai. Di bawah Seksyen 33 ACP, perbelanjaan mestilah dibelanjakan sepenuhnya dan khusus untuk menghasilkan pendapatan kontrak.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Kos Langsung dan Tidak Langsung yang Boleh Ditolak<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kos kontrak pembinaan secara amnya boleh ditolak sepenuhnya dalam tahun ia ditanggung, tertakluk kepada dokumentasi yang lengkap:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bahan langsung: Keluli, simen, kayu, komponen elektrik<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Buruh langsung: Gaji pekerja tapak dan penyelia<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan loji dan jentera: Sewa, elaun modal, penyelenggaraan peralatan<\/li>\n<\/ul>\n<h3><span style=\"text-decoration: underline;\"><b>Kebolehpotongan Kos Overhed dan Pentadbiran<\/b><\/span><\/h3>\n<p><span style=\"font-weight: 400;\">Kontraktor juga boleh menuntut kos overhed dan pentadbiran jika berkaitan secara langsung dengan operasi perniagaan:<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Overhed tapak: Pejabat sementara, keselamatan, utiliti tapak<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kos kewangan: Faedah pinjaman projek dan fi jaminan bank<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kos kewangan: Faedah pinjaman projek dan fi jaminan bank<\/li>\n<\/ul>\n<h2><b>Rawatan Cukai bagi Anggaran Kerugian<\/b><\/h2>\n<p class=\"translation-block\">Ketetapan ini memberikan panduan khusus berkaitan pengurusan dan tuntutan kerugian, yang memberi kesan langsung kepada potongan cukai kontrak pembinaan.<\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Pampasan Anggaran Kerugian dan Had<\/b><\/span><\/h3>\n<p class=\"translation-block\">Dalam sesuatu tempoh asas, anggaran kerugian daripada satu kontrak boleh diimbangi dengan anggaran keuntungan kontrak lain yang masih berjalan.<\/p>\n<p class=\"translation-block\">Namun, jika jumlah anggaran kerugian melebihi jumlah anggaran keuntungan, lebihan tersebut tidak dibenarkan untuk tujuan cukai dalam tahun tersebut dan tidak boleh mengimbangi pendapatan lain seperti sewaan.<\/p>\n<h2><b>Penyempurnaan Kontrak dan Pelarasan Cukai Akhir<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">Pematuhan akhir memastikan keuntungan atau kerugian sebenar dinilai dengan tepat sepanjang tempoh kontrak.<\/span><\/p>\n<h3><span style=\"text-decoration: underline;\"><b>Penentuan Tarikh Siap Kontrak<\/b><\/span><\/h3>\n<p class=\"translation-block\">Kontrak dianggap siap pada tarikh yang lebih awal antara:<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tarikh Sijil Siap Kerja Praktikal (CPC) dikeluarkan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tarikh kerja dianggap hampir siap, iaitu apabila 95% daripada jumlah kos pembinaan anggaran telah ditanggung<\/li>\n<\/ol>\n<h3><span style=\"text-decoration: underline;\"><b>Pelarasan Akhir Pendapatan Bercukai<\/b><\/span><\/h3>\n<p>Apabila kontrak siap, kontraktor mesti mengira untung atau rugi kasar sebenar. Amaun ini digunakan untuk melaraskan pendapatan bercukai bagi semua tahun terdahulu yang berkaitan secara kumulatif dalam tahun kontrak siap. Tahun taksiran sebelumnya tidak akan dibuka semula.<\/p>\n<h2><b>Poin Utama<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">POC adalah wajib bagi pengiktirafan pendapatan kontrak pembinaan<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kos boleh ditolak termasuk bahan langsung, buruh, overhed tapak dan kos pentadbiran<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Had kerugian: Anggaran kerugian berlebihan tidak boleh mengimbangi pendapatan lain sebelum kontrak siap<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Konsistensi kaedah: Kaedah pengiraan tahap siap mesti digunakan secara konsisten<\/li>\n<\/ul>\n<h2><b>Soalan Lazim (FAQ)<\/b><\/h2>\n<h3><b>S1: Apakah kos yang tidak dibenarkan sebagai potongan cukai?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Perbelanjaan peribadi, agihan keuntungan (dividen), perbelanjaan modal (tertakluk kepada elaun modal), dan peruntukan am hutang lapuk.<\/span><\/p>\n<h3><b>S2: Adakah kos pembaikan kecacatan dalam tempoh liabiliti kecacatan boleh ditolak?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Ya. Kos tersebut dianggap perbelanjaan hasil dan boleh ditolak dalam tahun ia ditanggung.<\/span><\/p>\n<h3><b>S3: Apakah dokumen yang perlu disimpan untuk menyokong tuntutan cukai?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Rekod kos terperinci, sijil atau bil kemajuan rasmi, invois bahan dan buruh, serta Sijil Siap Kerja Praktikal (CPC).<\/span><\/p>\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\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\" data-trp-unpreviewable=\"trp-unpreviewable\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\" data-trp-unpreviewable=\"trp-unpreviewable\">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\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\" data-trp-unpreviewable=\"trp-unpreviewable\">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\/\" target=\"_self\" data-trp-original-href=\"https:\/\/ancgroup.biz\/ms\/tax-services\/\" data-trp-unpreviewable=\"trp-unpreviewable\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>","protected":false},"excerpt":{"rendered":"<p>Introduction For construction contractors in Malaysia, navigating the tax landscape requires precision in both income recognition and claiming deductions. The latest Public Ruling No. 5\/2025 by LHDN provides critical rules on recognizing revenue. This comprehensive guide focuses not only on the mandatory income rules but also on key areas where contractors can maximise their Malaysia [&hellip;]<\/p>","protected":false},"author":5,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[19],"tags":[],"class_list":["post-7293","post","type-post","status-publish","format-standard","hentry","category-other"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Construction Contract Tax Deduction &amp; LHDN PR 5\/2025 Guide - ANC Group<\/title>\n<meta name=\"description\" content=\"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. Learn income recognition, cost treatment, and loss rules for contractors.\" \/>\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\/malaysia-construction-contract-tax-deduction-lhdn-pr-5-2025\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Construction Contract Tax Deduction &amp; LHDN PR 5\/2025 Guide - ANC Group\" \/>\n<meta property=\"og:description\" content=\"Maximise your allowable Malaysia Construction Contract Tax Deduction under LHDN PR 5\/2025. 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