{"id":419,"date":"2024-04-15T05:20:28","date_gmt":"2024-04-15T05:20:28","guid":{"rendered":"https:\/\/calow.co\/?p=419"},"modified":"2024-04-18T08:54:17","modified_gmt":"2024-04-18T08:54:17","slug":"capital-gains-tax-malaysia","status":"publish","type":"post","link":"https:\/\/calow.co\/ms\/capital-gains-cukai-malaysia\/","title":{"rendered":"Cukai Keuntungan Modal Malaysia"},"content":{"rendered":"<h2 class=\"wp-block-heading\" id=\"h-capital-gains-tax-malaysia-disposal-of-foreign-capital-assets\">Cukai Keuntungan Modal Malaysia \u2013 Pelupusan Aset Modal Asing<\/h2>\n\n\n\n<p>LHDN telah mengeluarkan garis panduan bertarikh 27-3-2024 bertajuk \u201cLayanan Cukai ke atas Keuntungan daripada Pelupusan Aset Modal Asing Yang Diterima dari Luar Malaysia.\u201d<\/p>\n\n\n\n<p>Secara amnya, pelupusan semua jenis aset modal asing yang diterima di Malaysia oleh syarikat pemastautin, LLP pemastautin, amanah pemastautin atau koperasi pemastautin akan tertakluk kepada Cukai Pendapatan.<\/p>\n\n\n\n<p>Ia akan dinilai di bawah peruntukan yang baru ditambah, Sek 4(aa), yang diperkenalkan dalam Bajet 2024 untuk mencukai keuntungan modal.<\/p>\n\n\n\n<p>Skop aset modal adalah luas kerana ia telah ditakrifkan sebagai &quot;harta alih atau tak alih, termasuk sebarang hak atau kepentingannya.&quot;<\/p>\n\n\n\n<p><strong>Implikasi:<\/strong> Pada masa lalu, sebuah syarikat yang mempunyai pendapatan di luar negara mungkin telah memilih untuk menggunakan wang tersebut untuk melabur dalam harta tanah di luar negara untuk peningkatan modal dan, selepas bertahun-tahun, mencairkannya dan menghantarnya kembali ke Malaysia sebagai keuntungan modal. Dengan peruntukan baharu ini, anda kini akan dikenakan cukai di Malaysia apabila keuntungan tersebut dihantar semula.<\/p>\n\n\n\n<p>Sila ambil perhatian bahawa ini hanya terpakai kepada pelupusan aset modal asing yang berlaku pada atau selepas 1-Jan-2024.<\/p>\n\n\n\n<p>Memandangkan takrifan aset modal termasuk aset alih, jika anda berfikir untuk menyimpan kekayaan anda dalam lukisan yang boleh dikumpulkan dan bernilai tinggi, pendekatan ini tidak akan berfungsi. Ini juga akan dianggap sebagai aset modal.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"h-guidelines-issued-by-irb\">Garis panduan yang dikeluarkan oleh LHDN:<\/h3>\n\n\n\n<p><a href=\"https:\/\/www.hasil.gov.my\/en\/legislation\/guidelines\/\" target=\"_blank\" rel=\"noreferrer noopener\">Sumber: Laman Web LHDN<\/a><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Benamkan 20240327-rawatan-cukai-atas-keuntungan-dari-pelupusan-aset-modal-asing-diterima-dari-luar-malaysia.\"><\/object><a id=\"wp-block-file--media-10ff4971-f1cb-4ad1-a222-79ba8ddb68ff\" href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\">20240327-rawatan-cukai-atas-keuntungan-dari-pelupusan-aset-modal-asing-diterima-dari-luar-malaysia<\/a><a href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240327-tax-treatment-on-gains-from-the-disposal-of-foreign-capital-assets-received-from-outside-malaysia.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-10ff4971-f1cb-4ad1-a222-79ba8ddb68ff\">Muat turun<\/a><\/div>\n\n\n\n<p><\/p>\n\n\n\n<div data-wp-interactive=\"core\/file\" class=\"wp-block-file\"><object data-wp-bind--hidden=\"!state.hasPdfPreview\" hidden class=\"wp-block-file__embed\" data=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\" type=\"application\/pdf\" style=\"width:100%;height:600px\" aria-label=\"Embed of 20240301-garis-panduan-ckm.\"><\/object><a id=\"wp-block-file--media-006ca938-bd5e-4f43-8fc7-f2db0300acca\" href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\">20240301-garis-panduan-ckm<\/a><a href=\"https:\/\/calow.co\/wp-content\/uploads\/2024\/04\/20240301-garis-panduan-ckm.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-006ca938-bd5e-4f43-8fc7-f2db0300acca\">Muat turun<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Capital Gains Tax Malaysia &#8211; Disposal of Foreign Capital Assets The IRB has issued a [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-419","post","type-post","status-publish","format-standard","hentry","category-ca-low-articles"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v20.7 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Capital Gains Tax Malaysia<\/title>\n<meta name=\"description\" content=\"Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia. Generally, the disposal of all types of foreign capital\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/calow.co\/ms\/capital-gains-cukai-malaysia\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Capital Gains Tax Malaysia\" \/>\n<meta property=\"og:description\" content=\"Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia. Generally, the disposal of all types of foreign capital\" \/>\n<meta property=\"og:url\" content=\"https:\/\/calow.co\/ms\/capital-gains-cukai-malaysia\/\" \/>\n<meta property=\"og:site_name\" content=\"Accounting Firm in Malaysia\" \/>\n<meta property=\"article:published_time\" content=\"2024-04-15T05:20:28+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2024-04-18T08:54:17+00:00\" \/>\n<meta name=\"author\" content=\"calow1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"calow1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minit\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/\"},\"author\":{\"name\":\"calow1\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/person\\\/8f0878d6ecc2c2df2d4073ce866a36eb\"},\"headline\":\"Capital Gains Tax Malaysia\",\"datePublished\":\"2024-04-15T05:20:28+00:00\",\"dateModified\":\"2024-04-18T08:54:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/\"},\"wordCount\":237,\"publisher\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\"},\"articleSection\":[\"CA Low Articles\"],\"inLanguage\":\"ms-MY\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/\",\"url\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/\",\"name\":\"Capital Gains Tax Malaysia\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#website\"},\"datePublished\":\"2024-04-15T05:20:28+00:00\",\"dateModified\":\"2024-04-18T08:54:17+00:00\",\"description\":\"Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia. Generally, the disposal of all types of foreign capital\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/#breadcrumb\"},\"inLanguage\":\"ms-MY\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/calow.co\\\/capital-gains-tax-malaysia\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Accounting Firm in Malaysia : Chartered Accountants\",\"item\":\"https:\\\/\\\/calow.co\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Capital Gains Tax Malaysia\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/calow.co\\\/#website\",\"url\":\"https:\\\/\\\/calow.co\\\/\",\"name\":\"Accounting Firm in Malaysia\",\"description\":\"Chartered Accountants\",\"publisher\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/calow.co\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"ms-MY\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/calow.co\\\/#organization\",\"name\":\"Accounting Firm in Malaysia\",\"url\":\"https:\\\/\\\/calow.co\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/calow.co\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png\",\"contentUrl\":\"https:\\\/\\\/calow.co\\\/wp-content\\\/uploads\\\/2023\\\/02\\\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png\",\"width\":875,\"height\":175,\"caption\":\"Accounting Firm in Malaysia\"},\"image\":{\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/calow.co\\\/#\\\/schema\\\/person\\\/8f0878d6ecc2c2df2d4073ce866a36eb\",\"name\":\"calow1\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"ms-MY\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g\",\"caption\":\"calow1\"},\"sameAs\":[\"https:\\\/\\\/calow.co\"],\"url\":\"https:\\\/\\\/calow.co\\\/ms\\\/author\\\/calow1\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"Cukai Keuntungan Modal Malaysia","description":"Keuntungan daripada Pelupusan Aset Modal Asing Yang Diterima dari Luar Malaysia. Secara amnya, pelupusan semua jenis modal asing","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/calow.co\/ms\/capital-gains-cukai-malaysia\/","og_locale":"ms_MY","og_type":"article","og_title":"Capital Gains Tax Malaysia","og_description":"Gains from the Disposal of Foreign Capital Assets Received from Outside Malaysia. Generally, the disposal of all types of foreign capital","og_url":"https:\/\/calow.co\/ms\/capital-gains-cukai-malaysia\/","og_site_name":"Accounting Firm in Malaysia","article_published_time":"2024-04-15T05:20:28+00:00","article_modified_time":"2024-04-18T08:54:17+00:00","author":"calow1","twitter_card":"summary_large_image","twitter_misc":{"Written by":"calow1","Est. reading time":"2 minit"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/#article","isPartOf":{"@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/"},"author":{"name":"calow1","@id":"https:\/\/calow.co\/#\/schema\/person\/8f0878d6ecc2c2df2d4073ce866a36eb"},"headline":"Capital Gains Tax Malaysia","datePublished":"2024-04-15T05:20:28+00:00","dateModified":"2024-04-18T08:54:17+00:00","mainEntityOfPage":{"@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/"},"wordCount":237,"publisher":{"@id":"https:\/\/calow.co\/#organization"},"articleSection":["CA Low Articles"],"inLanguage":"ms-MY"},{"@type":"WebPage","@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/","url":"https:\/\/calow.co\/capital-gains-tax-malaysia\/","name":"Cukai Keuntungan Modal Malaysia","isPartOf":{"@id":"https:\/\/calow.co\/#website"},"datePublished":"2024-04-15T05:20:28+00:00","dateModified":"2024-04-18T08:54:17+00:00","description":"Keuntungan daripada Pelupusan Aset Modal Asing Yang Diterima dari Luar Malaysia. Secara amnya, pelupusan semua jenis modal asing","breadcrumb":{"@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/#breadcrumb"},"inLanguage":"ms-MY","potentialAction":[{"@type":"ReadAction","target":["https:\/\/calow.co\/capital-gains-tax-malaysia\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/calow.co\/capital-gains-tax-malaysia\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Accounting Firm in Malaysia : Chartered Accountants","item":"https:\/\/calow.co\/"},{"@type":"ListItem","position":2,"name":"Capital Gains Tax Malaysia"}]},{"@type":"WebSite","@id":"https:\/\/calow.co\/#website","url":"https:\/\/calow.co\/","name":"Firma Perakaunan di Malaysia","description":"Akauntan Bertauliah","publisher":{"@id":"https:\/\/calow.co\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/calow.co\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"ms-MY"},{"@type":"Organization","@id":"https:\/\/calow.co\/#organization","name":"Firma Perakaunan di Malaysia","url":"https:\/\/calow.co\/","logo":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/calow.co\/#\/schema\/logo\/image\/","url":"https:\/\/calow.co\/wp-content\/uploads\/2023\/02\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png","contentUrl":"https:\/\/calow.co\/wp-content\/uploads\/2023\/02\/White-Black-Bold-Minimalist-Beauty-Blogger-Logo-500-\u00d7-200-px-350-\u00d7-70-px-4.png","width":875,"height":175,"caption":"Accounting Firm in Malaysia"},"image":{"@id":"https:\/\/calow.co\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/calow.co\/#\/schema\/person\/8f0878d6ecc2c2df2d4073ce866a36eb","name":"calow1","image":{"@type":"ImageObject","inLanguage":"ms-MY","@id":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/03b892e2b5d2b5ac9bd590ac0d85f8e372cf9e69a5d4f3a3bbc1d96670cf7eaf?s=96&d=mm&r=g","caption":"calow1"},"sameAs":["https:\/\/calow.co"],"url":"https:\/\/calow.co\/ms\/author\/calow1"}]}},"_links":{"self":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/419","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/comments?post=419"}],"version-history":[{"count":1,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/419\/revisions"}],"predecessor-version":[{"id":422,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/posts\/419\/revisions\/422"}],"wp:attachment":[{"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/media?parent=419"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/categories?post=419"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/calow.co\/ms\/wp-json\/wp\/v2\/tags?post=419"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}