{"id":7729,"date":"2026-03-24T15:42:55","date_gmt":"2026-03-24T07:42:55","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7729"},"modified":"2026-03-24T15:42:55","modified_gmt":"2026-03-24T07:42:55","slug":"capital-gains-tax-exemption-malaysia-restructuring","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/capital-gains-tax-exemption-malaysia-restructuring\/","title":{"rendered":"Pengecualian Cukai Keuntungan Modal Malaysia: Panduan Penyusunan Semula Syarikat"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7732\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-scaled.jpg\" alt=\"Capital Gains Tax Exemption Malaysia\" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/03\/close-up-home-sale-icon-with-key-stacked-coins-calculator-math-blocks-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<p class=\"translation-block\">Lembaga Hasil Dalam Negeri Malaysia (LHDN) telah memperkenalkan satu pelepasan cukai yang penting di bawah P.U.(A) 289\/2024. Perintah ini menyediakan 100% pengecualian Cukai Keuntungan Modal (CGT) bagi syarikat yang layak yang terlibat dalam penyusunan semula dalaman kumpulan.\nSekiranya perniagaan anda ingin menyusun semula operasi dengan memindahkan saham tidak tersenarai, memahami garis panduan ini adalah penting untuk memaksimumkan penjimatan cukai.<\/p>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">100% Pengecualian: Keuntungan daripada pelupusan saham tidak tersenarai dikecualikan sepenuhnya daripada cukai.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Keperluan Kumpulan: Terpakai hanya untuk pemindahan saham dalam kumpulan syarikat yang sama.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh Penyusunan Semula: Sah untuk pelupusan yang berlaku antara 1 Mac 2024 hingga 31 Disember 2028.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Asas Bayaran Balik: Cukai perlu dibayar terlebih dahulu dan tuntutan bayaran balik boleh dibuat selepas 3 tahun.<\/li>\n<\/ul>\n<h2><b>Kelayakan Pengecualian CGT di Malaysia<\/b><\/h2>\n<p class=\"translation-block\">Untuk mendapat manfaat daripada Pengecualian Cukai Keuntungan Modal Malaysia (Capital Gains Tax Exemption Malaysia), \u201cPelupus (Disposer)\u201d mestilah sebuah syarikat, LLP, badan amanah, atau koperasi. Syarat paling penting ialah proses penstrukturan semula tersebut mesti melibatkan \u201cPemeroleh (Acquirer)\u201d yang merupakan syarikat pemastautin cukai di Malaysia.<\/p>\n<p><span style=\"font-weight: 400;\">Selain itu, pelaksanaan penstrukturan semula tersebut mestilah bertujuan untuk meningkatkan kecekapan operasi kumpulan. Ia bukan bertujuan untuk penjualan kepada pihak luar, tetapi untuk penyusunan semula dalaman yang menyokong pertumbuhan jangka panjang serta pengurusan yang lebih berkesan.<\/span><\/p>\n<h2><b>Syarat Utama di bawah P.U.(A) 289\/2024<\/b><\/h2>\n<p class=\"translation-block\">LHDN telah menetapkan syarat ketat bagi memastikan Pengecualian Cukai Keuntungan Modal Malaysia hanya digunakan untuk aktiviti korporat yang tulen.<\/p>\n<h3><b>1. Peraturan 75% Pertimbangan Saham<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Bayaran bagi saham yang dipindahkan mestilah dibuat terutamanya dalam bentuk saham baharu. Secara khusus, sekurang-kurangnya 75% daripada bayaran mestilah dalam bentuk \u201cpertukaran saham dengan saham\u201d, manakala baki 25% boleh dibayar secara tunai.<\/span><\/p>\n<h3><b>2. Hubungan Dalam Kumpulan<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Kedua-dua pihak penjual dan pembeli mesti kekal dalam kumpulan yang sama sekurang-kurangnya selama 3 tahun. Sekiranya struktur pegangan saham berubah dengan ketara dalam tempoh tersebut, pengecualian ini boleh dibatalkan.<\/span><\/p>\n<h2><b>Proses Permohonan dan Bayaran Balik<\/b><\/h2>\n<p class=\"translation-block\">Berbeza dengan pelepasan cukai lain, skim ini menggunakan kaedah \u201cBayar Dahulu, Bayaran Balik Kemudian\u201d.<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pelaporan: Dalam tempoh 60 hari selepas pelupusan, syarikat perlu mengemukakan Borang CKM dan membayar cukai.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tempoh Menunggu: Syarikat mesti mengekalkan struktur penyusunan semula selama 3 tahun.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Permohonan: Selepas tempoh 3 tahun, permohonan bertulis boleh dikemukakan kepada LHDN.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Bayaran Balik Cukai: Setelah LHDN mengesahkan semua syarat dipenuhi, cukai yang telah dibayar akan dipulangkan.<\/li>\n<\/ol>\n<h2><b>Kepentingan Kecekapan Operasi<\/b><\/h2>\n<p class=\"translation-block\">LHDN memerlukan justifikasi bagi penstrukturan semula tersebut. Anda mesti membuktikan bahawa langkah ini membantu dalam aspek seperti mengurangkan kos pentadbiran, memudahkan struktur kumpulan, atau memusatkan pengurusan. Tanpa justifikasi \u201cKecekapan Operasi\u201d yang jelas, tuntutan Pengecualian Cukai Keuntungan Modal Malaysia mungkin akan ditolak semasa fasa audit.<\/p>\n<h2><b>Soalan Lazim (FAQ)<\/b><\/h2>\n<h3><b>Bolehkah saya memohon pengecualian ini untuk IPO?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Tidak. Jika pelupusan dilakukan untuk tujuan IPO, ia tertakluk kepada perintah lain iaitu P.U.(A) 290\/2024.<\/span><\/p>\n<h3><b>Apa berlaku jika Acquirer menjual saham dalam tempoh 3 tahun?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">Pengecualian tersebut akan dibatalkan kerana kumpulan perlu mengekalkan struktur pemilikan bagi memenuhi syarat anti-pengelakan LHDN.<\/span><\/p>\n<h3><b>Adakah terdapat tarikh akhir untuk pelupusan saham?<\/b><\/h3>\n<p class=\"translation-block\">Ya. Pelupusan mestilah dilakukan sebelum atau pada 31 Disember 2028 untuk melayakkan diri bagi Pengecualian Cukai Keuntungan Modal Malaysia ini.<\/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>The Malaysian Inland Revenue Board (LHDN) has introduced a significant tax relief under P.U.(A) 289\/2024. This order provides a 100% Capital Gains Tax Exemption Malaysia for qualifying companies involved in internal group restructuring. If your business is looking to streamline operations by transferring unlisted shares, understanding these guidelines is essential to maximizing your tax savings. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7732,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7729","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>Capital Gains Tax Exemption Malaysia: A Guide for Company Restructuring - ANC Group<\/title>\n<meta name=\"description\" content=\"Get 100% Capital Gains Tax Exemption Malaysia for company restructuring under P.U.(A) 289\/2024. 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