EPPA4513

PERCUKAIAN LANJUTAN

BAJET TAHUNAN -
MALAYSIA

DR. ROSIATI RAMLI

Pusat Pengajian Perakaunan
UKM
 PENGENALAN

Bajet Malaysia yang pertama dibentangkan di Dewan

Rakyat pada 16/12/1963 dengan anggaran hasil
sebanyak $1,118 juta dan belanja $1,254 juta.
Peruntukan terbesar untuk Kementerian Pelajaran,
diikuti, Keselamatan Dalam Negeri, Kesihatan,
Penerangan dan Penyiaran, dan Pertanian.

Peranan Bajet adalah sebagai alat dasar fiskal dan alat

pengurusan.
 PERANAN BAJET

Bajet Sebagai Alat Bajet Sebagai Alat

Dasar Fiskal Pengurusan

a) Fungsi Peruntukan a) Alat Mengurus Sumber

Kewangan.
b) Fungsi Agihan; dan b) Dokumen Kawalan
c) Fungsi Penstabilan. Belanjawan & Kewangan
c) Alat Pengukuran
Prestasi.
 KOMPONEN BAJET NEGARA
1. HASIL NEGARA:
Adalah meliputi semua jenis pendapatan yang
diterima oleh Kerajaan dalam bentuk cukai,
yuran dan lesen.

2. PERBELANJAAN NEGARA:
Terdiri dari perbelanjaan mengurus dan perbelanjaan
pembangunan.
 1. HASIL NEGARA

Hasil Kerajaan Persekutuan

Hasil Kerajaan Negeri, dan
Hasil Kerajaan Tempatan
 Kategori Hasil
a) Hasil cukai:
i. Cukai langsung:
Cukai pendapatan – termasuk individu,
syarikat, petroleum, koperasi.
Cukai sewa filem, cukai pemindahan syer, duti
harta pesaka, duti setem, duti atas keuntungan
harta.
ii. Cukai tak langsung:
Duti Kastam - Eksport, Import, Eksais.
Cukai Jualan dan Cukai Perkhidmatan
b) Hasil bukan cukai
Hasil yang dikutip dari perkhidmatan yang
disediakan oleh kerajaan, meliputi:
Lesen, bayaran pendaftaran, dan permit.
Perolehan dari jualan barang-barang.
Sewaan (sewa pelbagai tanah,bangunan)
Denda dan hukuman.
c) Terimaan bukan hasil
Ialah terimaan yang bukan berasaskan akta atau
undang-undang, meliputi:
Pulangan balik perbelanjaan.
Terimaan untuk perkhidmatan.
Bayaran balik.
Jualan barang.
 2. PERBELANJAAN NEGARA
a) Belanja pengurusan:
Iaitu perbelanjaan bagi aktiviti yang berulangan dan
berterusan, meliputi:
i. Belanja tanggungan: Belanja yang dipertanggungkan
terus kepada kumpulan wang yang disatukan.
ii. Belanja bekalan: Belanja untuk tujuan membiayai
aktiviti harian Kementerian atau Jabatan.

b) Belanja pembangunan:
Adalah perbelanjaan modal dan ianya tidak berulang dan
bukan perbelanjaan penggunaan.
SEJARAH SISTEM BELANJAWAN DI
MALAYSIA
Sehingga 1968, Malaysia menggunakan Sistem
Belanjawan Tradisional (SBT).
Pekeliling Perbendaharaan Bil. 5/1968, ianya
diubah menjadi Sistem Belanjawan Program dan
Prestasi (SBPP).
Pekeliling Perbendaharaan Bil. 1/1990, ianya
diubah lagi menjadi Sistem Belanjawan
Diubahsuai, dikenali sebagai MBS (Modified
Budget System).
Mulai 2011, Hala Tuju Transformasi Kerajaan ubah
menjadi Outcome Based Budget System (OBB).
 OBJEKTIF SISTEM BAJET
BERASASKAN OUTCOME

a) Penekanan kepada impak dan keberkesanan

program melalui pelaksanaan Program Based
Approach (PBA) .
b) Meningkatkan akauntabiliti di semua peringkat
melalui pemantapan kerangka tadbir urus.
c) Menekankan perbelanjaan yang memberikan value
for money.
 PROSES PENYEDIAAN BELANJAWAN
TAHUNAN

Agensi menyedia & JANUARI

mengemukakan Garis Panduan Penyediaan
cadangan ABM ABM Dikeluarkan

MAC
Menerima Cadangan ABM (Program
Sedia Ada dan Dasar Baru)

APRIL
Pemeriksaan Awal
 MEI - JULAI
Pemeriksaan Belanjawan &
Rundingan Perjanjian Program

OGOS
Penyatuan Belanjawan dan
Kelulusan Oleh Menteri
Kewangan & Jemaah Menteri

NOVEMBER SEPTEMBER OKTOBER - DISEMBER

Penerimaan Belanjawan Parlimen membahaskan dan
Perjanjian Dibentangkan Meluluskan Belanjawan
Program di Parlimen

Agensi
Melaksanakan AKHIR DISEMBER
Belanjawan Waran Am dikeluarkan
 KOMPONEN HASIL (Kerajaan Persekutuan)

Komponen cukai 2017 2016 2015 2014 2013 2012

langsung (RM Juta) (RM Juta) (RM Juta) (RM Juta) RM Juta) (RM Juta)
Syarikat 68,801.94 65,974.74 71,098.14 69,948.08 65,103.80 59,306.09
Petroleum 11,760.92 8,425.76 11,636.88 26,971.47 29,753.12 33,933.74
Individu 31,901,57 29,603.47 28,276.97 26,654.91 24,607.91 22,961.85
Koperasi 74.48 89.71 81.49 170.11 286.25 344.82
Duti setem 5,670.32 5,674.04 6,016.25 6,459.57 6,330.75 5,598.23
Cukai pegangan 3,266.38 2,549.36 2,329.74 2,205.10 2,012.57 2,097.07
CKHT 1,697.98 1,491.67 1,725.54 1,235.36 787.29 607.99
IBFC (Labuan) 51.23 46.18 36.88 26.85 20.34 18.09
Cukai Lain 86.69 90.09 33.95 28.66 30.66 24.07
Jumlah 123,311.51 113,945.02 121,235.84 133,700.11 128,932.69 124,891.95

Sumber: Laporan Tahunan LHDNM 2012-2017

 KOMPONEN BAJET (Kerajaan Persekutuan)
PERUNTUKAN BAJET 2019 dan BAJET 2020
2019 2020
AMAUN PERUNTUKAN RM314.55 billion RM297.02 billion
SUMBER PERUNTUKAN RM Billion % RM Billion %
Cukai pendapatan 126.763 40.3 133.957 45.1
Cukai langsung lain 8.178 2.6 8.613 2.9
Cukai tidak langsung 41.206 13.1 47.226 15.9
Hasil bukan cukai 85.558 27.2 54.651 18.4
Pinjaman 52.845 16.8 52.573 17.7
Jumlah Peruntukan 314.55 100 297.02 100

Sumber: Bajet 2019, Bajet 2020 (MOF)

KOMPONEN BAJET (Kerajaan Persekutuan)
PERBELANJAAN BAJET 2019 dan BAJET 2020
2019 2020
BELANJA PENGURUSAN % %
Emolumen 26.1 27.8
Bayaran Khidmat Hutang 10.5 11.8
Perkhidmatan dan Bekalan 9.2 13.0
Bayaran Persaraan 8.4 9.1
Pemberian dan Serahan Kepada
Kerajaan Negeri 2.4 2.6
Subsidi dan Bantuan Sosial 7.1 8.2
Perbelanjaan Lain 18.9 8.7
Jumlah 82.6 81.2

Sumber: Bajet 2019, Bajet 2020 (MOF)

 KOMPONEN BAJET (Kerajaan Persekutuan)

PERBELANJAAN BAJET 2019 dan BAJET 2020

2019 2020
BELANJA PEMBANGUNAN % %
Sektor ekonomi – perindustrian, 9.3 10.4
pertanian, dan pembangunan luar bandar
Sektor sosial – pendidikan, latihan, 4.8 5.1
kesihatan, kebajikan, perumahan, dan
pembangunan masyarakat
Sektor keselamatan 2.3 2.2
Pentadbiran am 1.0 1.1
Jumlah 17.4 18.8

Sumber: Bajet 2019, Bajet 2020 (MOF)

BAJET 2020

18
 Income Tax Act 1967
Private Retirement Scheme
Para 6(1)(l), S.109G & Part XVI, Sch.1
CURRENT
Private Retirement Scheme
Withdrawal before the age of 55
is taxable @ 8%
except for reasons:-
- permanent total disability
- serious disease
- mental disability
- death
- permanently leaving
Malaysia
PROPOSAL
Extension of scope of exemption:
except for reasons:-
- permanent total disability
- serious disease
- mental disability
- death
- permanently leaving Malaysia
- healthcare
- Housing (must comply with criteria
set out in Securities Commission
guideline)
Wef 1 Jan 2020
 Income Tax Act 1967
Tax Rebate for Departure Levy for Umrah & other religiousPilgrimage
Section 6A

A tax rebate will be given to individual taxpayers :

PROPOSAL • Equivalent to the amount of departure levy
paid
• Limited to twice
Condition:
Boarding Pass and:
• Umrah
 Copy of the visa issued by the embassy of the
Economy Non-economy Kingdom of Saudi Arabia
Class Class • Other religious pilgrimage
ASEAN RM 8 RM 50  Written certification from the Committee for
countries the Promotion of Inter Religious Understanding
and Harmony Among Adherents, Prime Minister’s
Non-ASEAN RM 20 RM 150
Department.
countries Wef YA 2019
 Income Tax Act 1967
Tax Deduction on Expenditure incurred for maintenance of HistoricalBuilding
Para 34(6)(h)

CURRENT “expenditure incurred on contribution to a charity or

community project – education, health, housing,
conservation of environment, enhancement of
income of poor, infrastructure and information and
communication technology, approved by the Minister”

Expand the scope – to include PROJECT OF

MAINTAINING HISTORICAL BUILDINGS
PROPOSAL Condition:

- Building must be certified under

National Heritage Act [Act 645]”
- Project approved by Minister of Wef YA 2019
Finance
 Income Tax Act 1967
Tax Deduction on Expenditure for Sponsoring Any Arts, Cultural or HeritageActivity
Para 34(6)(k)

CURRENT PROPOSAL

RM700,000 RM1,000,000
Local activities Local activities

Limit for sponsoring foreign arts, cultural & heritage

activities remain at RM300,000
Wef YA 2020
New: Income Tax Exemption for Organizing Arts, Cultural, Sports and
Recreational Activities

• 50% exemption income of a person derived from organising

any cultural or arts show, exhibition, festival or conference or
sports event of international standard.
PROPOSAL
• Activity must be approved by MOTAC & KBS

• P.U.(A) 502/2000
Wef YA 2020 until2022
 Income Tax Act 1967
Gift of Money/ Contribution In Kind
Subsection 44(6), (11B) & (11C)

CURRENT PROPOSAL
Maximum
Maximum
Company 10%
Company &
other than 10%
Other than company
company
7% of aggregate
of aggregate income
income
Gift of money or contribution in kind.
Specific purpose of establishment, sports activity , project of national interest
Wef YA 2020
 Income Tax Act 1967
Gift of Money to Religious Authority and PublicUniversity
Section 44 & Schedule 6

PROPOSAL Total deduction

44(6)(11B), (11C)
and (11D) not
exceeding
Gift of money
Company &
Wakaf & Endowment other than 10%
company

of aggregate
Religious authority or body income
Public university
Gift of money received
exempt Wef YA 2020
 Income Tax Act 1967
Deduction for Fertility Treatment
Section 46

CURRENT PROPOSAL
To include fertility treatment
On himself or his wife OR on herself or her husband
Deduction for serious disease Type of treatment - IUI, IVF or any other certified fertility
treatment (including consultations & medications)
RM6,000 Conditions:
- receipt & certification by a medical practitioner
registered with MMC that the individual & wife/husband
has undergone a fertility treatment
- is married
- serious disease & fertility treatment limited to RM
6,000 Wef YA 2020
 Income Tax Act 1967
Deduction for Fertility Treatment
Example 1

Example: YA 2020 Amount Allowable

Adam & Azura had undergone IVF at a Specialist (RM) Deduction
Hospital in year 2020 and incurred RM16,000 (RM)
for the treatment. The receipt was issued under Adam RM 8,000 RM 6,000
Adam’s name. Both Adam & Azura claimed tax
deduction of RM8,000 each for YA 2020. Azura (limited)
is not eligible for this deduction as the receipt Azura RM 8,000 Not eligible
was issued under Adam’s name.
 Income Tax Act 1967
Deduction for Fertility Treatment
Example 2

YA 2020 Amount Allowable

Example: (RM) Deduction
Amir has spent RM 12,000 for his wife’s fertility (RM)
treatment at Specialist Hospital in year 2020. Serious RM 5,000
Amir has also spent RM5,000 on medication for Illness
his serious illness. Limited to
Fertility RM 12,000
RM6,000
Treatment
(wife)
 Income Tax Act 1967
Deduction for Child Care Fees
Para 46(1)(r)

CURRENT PROPOSAL

Deduction limited to Deduction increased to

RM1,000 RM2,000

Wef YA 2020
 Income Tax Act 1967
Tax Rate for Resident Individual
Schedule 1

CURRENT PROPOSAL

Tax Rate
Taxable Income (RM)
Tax Rate (%)
Taxable Income (RM) 1,000,001 - 2,000,000 28
(%)
600,001 to 1,000,000 26 Above RM 2,000,000 30
Above RM 1,000,000 28

Non-Resident Individual 30%

Wef YA 2020
 Income Tax Act 1967
Tax Rate for company & LLP with paid up capital less than RM 2.5 million
Para 2A & 2D, Part 1 Sch 1 ,Section2
Current Proposal
• Resident and incorporated in Malaysia • Resident and incorporated in Malaysia
• Paid-up capital RM2.5 million
and less
• Paid-up capital RM2.5 million
• Gross income from business
and less
not more than RM50 million
• Tax rate for the first • Tax rate for the first
RM500,000 CI - 17%
RM600,000 CI - 17
Exclusion – Business Trust & Companies
established for Asset-Backed Securities

Wef YA 2020
 Real Property Gains Tax Act 1976
Acquisition Price
Para 2A, Schedule 2

Acquisition of asset prior to 1 Jan, 2000

CURRENT The acquisition price is the market value as at 1 Jan 2000

PROPOSAL Acquisition of asset prior to 1 Jan, 2013

The acquisition price is the market value as at 1 Jan 2013

Wef 11 October 2019

 Real Property Gains Tax Act 1976
Tax Rate for Company not incorporated in Malaysia – Schedule5

RPGT Rates
CURRENT
PartI PartII Part III

Disposal Individuals – Individuals - Non-

Citizens & Citizens and Non-
Company
Permanent Permanent
Residents Resident

Within 3 years 30% 30% 30%

In the 4th year 20% 20% 30%
In the 5th year 15% 15% 30%
In the 6th and subsequent years 5% 10% 10%
 Real Property Gains Tax Act 1976
Tax Rate for Company not incorporated in Malaysia – Schedule 5

P ROPOSAL RPGT Rates

PartI PartII Part III
Individuals – Company Company not
Citizens & incorporated in incorporated in
Disposal Permanent Malaysia & Malaysia–
Residents Trustee of a Trust Individuals Non-
Citizens and Non-
Permanent
Resident
Within 3 years 30% 30% 30%
In the 4th year 20% 20% 30%
In the 5th year 15% 15% 30%
In the 6th and subsequent years 5% 10% 10%
Tax incentives for Structured Internship Program (SIP)

Double Deduction is given subject to the following criteria:

Student’s Academic level:
CURRENT • Bachelor degree
• Diploma
• Vocational -Sijil Kemahiran Malaysia (SKM) 3,4 and 5
• P.U.(A) 130/2012
Field of Study: ONLY Engineering and technology
Effective year: YA 2020 - 2021

PROPOSAL Expansion to All field of academic studies

Effective year: YA 2020 - 2021
 Tax Deduction for Companies that Participate in National Dual Training System
(SLDN) Training Scheme

Double Deduction on expenditure incurred for participating in National Dual Training System Training
Scheme which in line with the objective of Industry4WRD

CURRENT
• Expenditure incurred:
01/01/2019 – 31/12/2019
• YA 2019

PROPOSAL
• Expenditure incurred:
01/01/2020 – 31/12/2021
• YA 2020 - 2021
Income Tax Deduction for Employers on PTPTN Loan Amount Paid by
Employers on Behalf of Employees

For payment made between

01 January 2020 &
31 December 2021

Employers who pay the outstanding PTPTN

loans for their employees can claim tax
deduction Provided employee does not repay
the employer: payment made between
01 Jan 2019 to 31 Dec 2019
P.U.(A) 206/2019 and 205/2019
Income Tax Deduction for Issuance of Sustainable & Responsible Investment
(SRI) Sukuk

Tax Deduction for issuance of Sukuk SRI:

Year of Assessment 2016 – 2020
P.U.(A) 221/2017

GREEN SUKUK

PROPOSAL Extended for another 5 years of

assessment (YA 2021 – 2023)
Expansion of Income Tax Exemption to Religious Institutions

CURRENT PROPOSED
Religious Institutions registered
Extended to Religious Institutions incorporated as
with ROS
Company Limited by Guarantee with SSM
P.U.(A) 52/2017

Wef YA 2020

65
1) Beginning January 2021, Malaysians above the age of 18 and corporate entities will be assigned
a Tax Identification Number or TIN.
2) This year, the Government has embarked on a comprehensive review and revamp of the existing
incentive framework, This new framework is expected to be ready by 1 January 2021.
3) To improve efficiency of management of taxpayer appeals, the Government will merge the
Special Commissioner of Income Tax and Customs Appeal Tribunal into the Tax Appeal Tribunal