INCOME EXEMPT FROM TAXES - INDIVIDUAL RESIDENT

INCOME FROM TRANSLATION OF BOOKS OR LITERARY WORKS

Effective Y/A 2007: Income of RM12,000 for a year of assessment received by an individual resident in Malaysia in respect of any translation of books or literary works at the specific request of any agency of the:
1. Ministry of Education or
2. Minister of Higher Education or
3. The Attorney General's Chambers

ACP1967 Sch 6 Para 32A: Income of twelve thousand ringgit for the basis year for a year of assessment, derived by an individual resident in Malaysia, being payment received in that year in respect of any translation of books or literary work at the specific request of any agency of the Ministry of Education or Ministry of Higher Education or the Attorney General's Chambers: Provided that the exemption shall not apply where the payment arises to the individual as part of his emoluments in the exercise of his official duties.

INCOME EXEMPT FROM TAXES - INDIVIDUAL RESIDENT

INCOME FROM MUSICAL COMPOSITION OR TRANSLATION

Effective Y/A 2000:
Income of up to RM20,000 received by an individual resident in Malaysia in respect of any musical composition.

ACP1967 Sch 6 Para 32D: Income of twenty thousand ringgit for the basis year for a year of assessment, derived by an individual resident in Malaysia, being payment of any musical composition: Provided that the exemption shall not apply where the payment arises to the individual as part of his emoluments in the exercise of his official duties.

INCOME EXEMPT FROM TAXES - ANY PERSON

REMITTANCE OF FOREIGN SOURCE INCOME TO MALAYSIA

Effective Y/A 2004:
Income arising from sources outside Malaysia and received in Malaysia by any person (Not-Resident, resident individual, a trust body, a co-operative and a Hindu joint family).

ACP1967 Sch 6 Para 28(1):  Income which is exempt is income of any person, other than a resident company carrying on the business of banking, insurance or sea or air transport, for the basis year for a year of assessment derived from sources outside Malaysia and received in Malaysia.

PENJENAMAAN SEMULA TALIAN PUSAT PANGGILAN LEMBAGA HASIL DALAM NEGERI MALAYSIA

Lembaga Hasil Dalam Negeri Malaysia (LHDNM) ingin memaklumkan bahawa, kini para pelanggan boleh menghubungi Pusat Panggilan kami dengan menggunakan talian bebas toll yang baharu iaitu 1-800-88-LHDN (5436). Melalui penjenamaan semula ini, talian Pusat Panggilan LHDNM yang lama iaitu 1-300-88-3010 ditamatkan perkhidmatannya serta-merta.

Talian baharu ini adalah dikhususkan untuk melayani sebarang pertanyaan am berkaitan cukai pendapatan dan Lembaga Hasil Dalam Negeri Malaysia sahaja.

Manakala bagi sebarang pertanyaan berkenaan Bantuan Rakyat 1 Malaysia (BR1M) pula, orang ramai boleh menghubungi Talian Khas yang disediakan iaitu 1-800-88 BR1M (1-800-88-2716) untuk bantuan mahupun penjelasan.

Sila layari laman web rasmi LHDNM di www.hasil.gov.my untuk keterangan lanjut.

 

# # #

 

SEKIAN, TERIMA KASIH 

Dikeluarkan oleh : Masrun bin Maslim

Pegawai Perhubungan Awam 

Lembaga Hasil Dalam Negeri Malaysia

Tarikh : 2 November 2012 

Nombor Telefon : 03-8313 8888 samb.:21326 / 21327

Nombor Faks : 03-8313 7834 

Pusat Khidmat Pelanggan : 1-800-88-LHDN (5436)

www.hasil.gov.my

BAYARAN ZAKAT

Dear Reader,

Friendly reminders. If you are an individual or an organization and have planned to pay zakat for this year, please do so in this December month which is the last month in the calendar year of 2012. This would enable you to enjoy the income tax rebate for zakat for Year of Assesment 2012.

Year of Assessment 2007 onwards, tax rebate granted to cooperatives and trust bodies for payment of zakat perniagaan to Islamic religious authorities be allowed subject to a maximum of 2.5% of the aggregate inocme. [Source: 2012 Budget Commentary and Tax Information]

LHDN20121004: ZAKAT / FITRAH

Di antara lain-lain Rebat Cukai yang boleh dimanfaatkan oleh Individu adalah Zakat / Fitrah.

Fakta penting:

1. Amaun zakat yang dibenarkan rebat adalah amaun maksimum yang  tertakluk kepada jumlah cukai pendapatan yang dikenakan.

2. ACP1967 Section 6A(3):  A rebate shall  be granted for a year of assessment for any zakat, fitrah or any other Islamic religious dues payment of which is obligatory and which are paid in the basis year for that year of assessment to, and evidenced by a receipt issued by, an appropriate religious authority established under any written law.

LHDN20121004: PENYIMPANAN REKOD

Pembayar cukai tidak perlu menghantar dokumen-dokumen berikut bersama Borang Nyata Cukai Pendapatan (BNCP), sebaliknya dokumen ini hendaklah DISIMPAN selama 7 TAHUN:

1. 1. Borang EA/EC,
2. 2. Baucer dividen,
3. 3. Resit premium insurans,
4. 4. Resit pembelian buku,
5. 5. Resit perubatan,
6. 6. Resit derma,
7. 7. Resit premium zakat,
8. 8. Sijil kelahiran anak,
9. 9. Sijil nikah,
   10. Dokumen-dokumen sokongan lain.
   11. Helaian kerja (jika ada)

Pengiraan tempoh tujuh tahun adalah bermula daripada akhir tahun dalam mana BNCP tersebut telah dikemukakan.