Pelepasan Cukai Individu Tahun 2020 - LHDN

Pelepasan Cukai Individu Tahun 2020 - LHDN

Sumber : LHDN

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=3&bt_unit=1&bt_sequ=1

No.	Individual Relief Types	Amount (RM)
1	Individual and dependent relatives	9,000
2	Medical treatment, special needs and carer expenses for parents (Medical condition certified by medical practitioner) OR Parent Restricted to 1,500 for only one mother Restricted to 1,500 for only one father	5,000 (Restricted) OR 3000 (Restricted)
3	Basic supporting equipment for disabled self, spouse, child or parent	6,000 (Restricted)
4	Disabled individual	6,000
5	Education fees (Self) Other than a degree at masters or doctorate level - Course of study in law, accounting, islamic financing, technical, vocational, industrial, scientific or technology Degree at masters or doctorate level - Any course of study	7,000 (Restricted)
6	Medical expenses for serious diseases for self, spouse or child	6,000 (Restricted)
7	Medical expenses for fertility treatment for self or spouse
8	Complete medical examination for self, spouse, child (Restricted to 500)
9	Lifestyle – Expenses for the use / benefit of self, spouse or child in respect of: purchase of books / journals / magazines / printed newspapers / other similar publications (Not banned reading materials) purchase of personal computer, smartphone or tablet (Not for business use) purchase of sports equipment for sports activity defined under the Sports Development Act 1997 and payment of gym membership payment of monthly bill for internet subscription (Under own name)	2,500 (Restricted)
10	Lifestyle – urchase of personal computer, smartphone or tablet for self, spouse or child and not for business use (Additional deduction for purchase made within the period of 1st June 2020 to 31st December 2020)	2,500 (Restricted)
11	Purchase of breastfeeding equipment for own use for a child aged 2 years and below (Deduction allowed once in every 2 years of assessment)	1,000 (Restricted)
12	Child care fees to a registered child care centre / kindergarten for a child aged 6 years and below	3,000 (Restricted)
13	Net deposit in Skim Simpanan Pendidikan Nasional (Total deposit in 2020 MINUS total withdrawal in 2020)	8,000 (Restricted)
14	Husband / wife / payment of alimony to former wife	4,000 (Restricted)
15	Disabled husband / wife	3,500
16	Each unmarried child and under the age of 18 years old	2,000
17	Each unmarried child of 18 years and above who is receiving full-time education ("A-Level", certificate, matriculation or preparatory courses).	2,000
18	Each unmarried child of 18 years and above that: receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/ preparatory courses). receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate). the instruction and educational establishment shall be approved by the relevant government authority.	8,000
19	Disabled child	6,000
	Additional exemption of RM8,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities	8,000
20	Life insurance and EPF INCLUDING not through salary deduction Pensionable public servant category Life insurance premium OTHER than pensionable public servant category Life insurance premium (Restricted to RM3,000) Contribution to EPF / approved scheme (Restricted to RM4,000)	7,000 (Restricted)
21	Deferred Annuity and Private Retirement Scheme (PRS) - with effect from year assessment 2012 until year assessment 2021	3,000 (Restricted)
22	Education and medical insurance (INCLUDING not through salary deduction)	3,000 (Restricted)
23	Contribution to the Social Security Organization (SOCSO)	250 (Restricted)
24	Domestic travel expeses (Accomodation expenses at premises registered  with the Ministry of Tourism, Arts and Culture Malaysia and entrance fees to tourists attractions incurred on or after 1st March 2020)	1,000 (Restric

 

Menentukan Anggaran Cukai Syarikat (Tax Estimation) Borang CP204 LHDN

Menentukan Anggaran Cukai Syarikat (Tax Estimation) Borang CP204 LHDN

Menentukan Anggaran Cukai

Berkuatkuasa daripada tahun taksiran 2006, anggaran cukai yang kena dibayar bagi sesuatu tahun taksiran hendaklah tidak kurang daripada 85% anggaran cukai dipinda bagi tahun taksiran sebelumnya. Jika tiada pindaan anggaran cukai dikemukakan, anggaran cukai tahun semasa hendaklah tidak kurang daripada 85% anggaran cukai pada tahun taksiran sebelum.

Bagi syarikat yang baru memulakan operasi, syarikat boleh menentukan anggaran cukai bagi tahun taksiran pertama mengikut anggaran keuntungan syarikat. Anggaran cukai pada tahun taksiran pertama tersebut akan menjadi asas untuk menentukan anggaran cukai tahun taksiran berikutnya.

Contoh:

Syarikat ABC Sdn Bhd mengemukakan anggaran cukai tahun taksiran 2007 sebanyak RM50,000. Pada bulan ke 6 / 9 syarikat telah meminda anggaran cukai kepada RM100,000. Pindaan tersebut telah dipersetujui oleh LHDNM.

Oleh itu tahun taksiran 2008, ABC Sdn Bhd hendaklah kemukakan anggaran cukai yang sekurang-kurang RM85,000 (85% daripada pindaan anggaran pada tahun taksiran 2007).

Mengemukakan Anggaran Cukai

Syarikat yang telah beroperasi (sedia ada) hendaklah mengemukakan anggaran cukai tidak lewat daripada 30 hari sebelum bermulanya tempoh asas bagi sesuatu tahun taksiran. Bagi syarikat baru beroperasi, anggaran cukai tersebut perlu dikemukakan dalam tempoh 3 bulan dari tarikh syarikat mula beroperasi

Contoh 1:

Syarikat ABC Sdn. Bhd. menyediakan akaun bagi tempoh 01/07/2008 sehingga 30/06/09 bagi tahun taksiran 2009.

Syarikat hendaklah kemukakan borang CP204 selewat-lewatnya pada 31/05/2008 (30 hari sebelum bermula tempoh asas).

Contoh 2:

Syarikat DEF Sdn. Bhd baru ditubuhkan pada 25/02/2012. Syarikat memulakan perniagaan pada 01/04/2012 dan menyediakan penyata akaun yang pertamanya sehingga 31/12/2013.

Syarikat hendaklah mengemukakan e-CP204 selewat-lewatnya pada 30/06/2012 (3 bulan dari tarikh syarikat mula beroperasi).

SUMBER: LHDN

http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=2&bt_posi=2&bt_unit=5050&bt_sequ=6&bt_lgv=2