{"id":7768,"date":"2026-04-03T15:51:28","date_gmt":"2026-04-03T07:51:28","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=7768"},"modified":"2026-04-03T15:51:28","modified_gmt":"2026-04-03T07:51:28","slug":"pre-petroleum-agreement-expenditure-pita-guide","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/ms\/pre-petroleum-agreement-expenditure-pita-guide\/","title":{"rendered":"Perbelanjaan Pra-Perjanjian Petroleum: Panduan Potongan Cukai PITA"},"content":{"rendered":"<p><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-7771\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-scaled.jpg\" alt=\"Pre-Petroleum Agreement Expenditure \" width=\"2960\" height=\"1973\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-scaled.jpg 2960w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2026\/04\/view-male-engineer-work-engineers-day-celebration-18x12.jpg 18w\" sizes=\"(max-width: 2960px) 100vw, 2960px\" \/><\/a><\/p>\n<p class=\"translation-block\">Memahami layanan cukai bagi Perbelanjaan Pra-Perjanjian Petroleum adalah penting bagi syarikat dalam industri petroleum huluan. Di bawah Akta Petroleum (Cukai Pendapatan) 1967 (PITA), kos tertentu yang ditanggung sebelum perjanjian rasmi ditandatangani kini boleh digunakan untuk potongan cukai. Panduan ini mempermudahkan peraturan kompleks P.U.(A) 119\/2025 untuk membantu syarikat mengoptimumkan kedudukan cukai bermula Tahun Taksiran (YA) 2024.<\/p>\n<h3><b>Poin Utama<\/b><\/h3>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kos yang Layak Ditolak: Meliputi pemerolehan data seismik dan kajian seismik<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Tarikh Berkuat Kuasa: Bermula dari Tahun Taksiran (YA) 2024<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Masa Tuntutan: Potongan hanya bermula selepas jualan pertama petroleum bercukai<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pengecualian: Tidak terpakai kepada PETRONAS atau entiti di kawasan pembangunan bersama (MTJA)<\/li>\n<\/ul>\n<h2><b>Apakah Perbelanjaan Pra-Perjanjian Petroleum?<\/b><\/h2>\n<p class=\"translation-block\">Dalam sektor huluan, ia merujuk kepada kos yang ditanggung untuk mendapatkan maklumat mengenai potensi medan minyak. Kos ini biasanya dibayar kepada PETRONAS sebelum kawasan tersebut dianugerahkan secara rasmi kepada \u201cOrang Kena Cukai.\u201d<\/p>\n<p><span style=\"font-weight: 400;\">Di bawah peraturan 2025, hanya dua kategori dibenarkan:<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Pemerolehan Data Seismik: Kos membeli data permukaan bumi mentah atau diproses<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Kajian Seismik: Penyelidikan analitikal untuk menilai potensi sesuatu blok<\/li>\n<\/ol>\n<h2><b>Kelayakan dan Syarat<\/b><\/h2>\n<p class=\"translation-block\">Untuk menuntut potongan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">Perbelanjaan mesti ditanggung dalam tempoh 10 tahun sebelum perjanjian petroleum ditandatangani<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Syarikat mesti akhirnya memperoleh Perjanjian Petroleum (PSC)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Kos mesti merupakan \u201cPerbelanjaan Layak\u201d berkaitan kawasan yang dianugerahkan<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Nota: Perbelanjaan selepas tarikh perjanjian dikawal di bawah peruntukan lain dalam PITA 1967.<\/span><\/p>\n<h2><b>Bila dan Bagaimana Menuntut Potongan?<\/b><\/h2>\n<p class=\"translation-block\">Walaupun perbelanjaan dibuat lebih awal, potongan tidak boleh dituntut serta-merta kerana ia adalah \u201ctertangguh.\u201d<\/p>\n<p class=\"translation-block\">Perbelanjaan ini dianggap berlaku pada hari jualan pertama petroleum bercukai.\n Sebagai contoh, jika pengeluaran pertama berlaku pada 2029, semua kos pra-perjanjian dalam tempoh 10 tahun akan dituntut bermula YA 2029.<\/p>\n<h2><b>Pengecualian Penting<\/b><\/h2>\n<p class=\"translation-block\">Bukan semua entiti atau kawasan layak untuk layanan cukai ini. Peraturan Perbelanjaan Pra-Perjanjian Petroleum secara khusus mengecualikan:<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">PETRONAS (the national oil company).<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Malaysia-Thailand Joint Authority (MTJA)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Operasi di kawasan bertindih atau pembangunan bersama tertentu<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">LHDN berhak mengaudit tuntutan bagi memastikan ia berkaitan secara langsung dengan kawasan pengeluaran.<\/span><\/p>\n<h2><b>Soalan Lazim (FAQ)<\/b><\/h2>\n<h3><b>S: Adakah terdapat had tempoh tuntutan?<\/b><\/h3>\n<p><span style=\"font-weight: 400;\">J:  Ya, hanya dalam tempoh 10 tahun sebelum perjanjian ditandatangani.<\/span><\/p>\n<h3><b>S: Bagaimana jika PSC tidak ditandatangani?<\/b><\/h3>\n<p class=\"translation-block\">A: Perbelanjaan tersebut tidak boleh dituntut di bawah PITA 1967.<\/p>\n<h3><b>S: Adakah peraturan ini terpakai kepada perjanjian sedia ada?<\/b><\/h3>\n<p class=\"translation-block\">J:  Ya, berkuat kuasa dari YA 2024. Syarikat perlu menilai kelayakan masing-masing.<\/p>\n<p>&nbsp;<\/p>\n<p>Versi PDF Penuh: <a href=\"https:\/\/ancgroup.biz\/ms\/20251128-guidelines-on-tax-treatment-for-pre-petroleum-agreement-expenditure-under-the-petroleum-income-tax-act-1967\/\">Guidelines On Tax Treatment For Pre-Petroleum Agreement Expenditure Under The Petroleum (Income Tax) Act 1967 (PITA)<\/a><\/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>Understanding the tax treatment of Pre-Petroleum Agreement Expenditure is crucial for companies in the upstream petroleum industry. According to the Petroleum (Income Tax) Act 1967 (PITA), specific costs incurred before a formal agreement is signed can now be utilized for tax deductions. This guide simplifies the complex P.U.(A) 119\/2025 rules to help your firm optimize [&hellip;]<\/p>","protected":false},"author":5,"featured_media":7771,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-7768","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>Pre-Petroleum Agreement Expenditure: PITA Tax Guide 2024<\/title>\n<meta name=\"description\" content=\"Learn how to claim Pre-Petroleum Agreement Expenditure under PITA 1967. 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