27 Disember 2008

Majikan, pekerja sambut baik sistem baru PCB - Petikan dari Utusan Malaysia 26/12/2008

KUALA LUMPUR 25 Dis. – Majikan dan pekerja menyambut baik sistem baru potongan cukai berjadual (PCB) yang tidak menjadikan kaedah penilaian pengecualian cukai pendapatan secara bulanan sebagai sesuatu yang mandatori sebaliknya hanyalah suatu pilihan.
Pengarah Eksekutif Persekutuan Majikan Malaysia (MEF), Shamsuddin Bardan berkata, pihak syarikat juga tidak perlu menanggung peningkatan kos pentadbiran jika ia wajib dilakukan pada setiap bulan seperti yang dikatakan sebelum ini.
Kata beliau, dengan ini setiap syarikat boleh membuat pilihan masing-masing mengikut kesesuaian dan keperluan sesebuah organisasi tanpa perlu khuatir terpaksa membayar kos yang lebih.
‘‘Kalau dilakukan setiap bulan, memanglah kita membantah kerana kos pentadbiran akan bertambah kerana setiap kali hujung bulan, arahan potongan akan berbeza-beza.
‘‘Yang nak buat setiap bulan atau tiga bulan sekali boleh pilih cara tersebut dan mana yang selesa dengan setahun sekali seperti sebelum ini boleh memilih untuk terus kekal.
‘‘Apa yang penting majikan tidak perlu tanggung kenaikan kos kerana dalam keadaan perniagaan sekarang, setiap kenaikan kos adalah satu perkara yang diberikan perhatian,’’ katanya kepada Utusan Malaysia di sini hari ini.

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25 Disember 2008

Kadar Cukai Pendapatan Bagi Individu Bermastautin

Kadar cukai pendapatan bagi individu dikira mengikut berapa jumlah pendapatan bercukai. Lagi banyak pendapatan bercukai, lagi tinggi kadar cukai dikenakan. Walaubagaimanapun kadar maksimum adalah 28% sahaja iaitu selepas pendapatan bercukai melebihi RM 250,000. Kadar cukai sepenuhnya dapat anda lihat di buku panduan pengisian borang nyata cukai pendapatan yang anda terima setiap tahun atau pun boleh dilihat di alamat berikut.

http://www.hasil.gov.my/melayu/bm_NO2_1_1K.asp

Kadar di atas berkuatkuasa sehingga tahun taksiran 2008 sahaja. Mulai tahun taksiran 2009 ada perubahan sedikit kadar cukai pendapatan.


i. rebat cukai bagi kumpulan pendapatan bercukai sehingga
RM35,000 dinaikkan daripada RM350 kepada RM400;

ii. kadar cukai bagi kumpulan pendapatan bercukai melebihi
RM35,000 hingga RM50,000 dikurangkan 1 mata peratusan
daripada 13% kepada 12%; dan

iii. kadar cukai bagi kumpulan pendapatan bercukai melebihi
RM250,000 dikurangkan 1 mata peratusan daripada 28% kepada
27%.

Untuk perbandingan kadar lama dan baru secara lengkap boleh dilihat di alamat berikut.

http://www.hasil.gov.my/cP/upload/Budget/lampiran09.pdf

Kadar cukai ini kita cuma perlu kira sendiri sekiranya kita isi borang nyata secara manual sahaja. Sekiranya kita isi secara e-filing cukai kita akan dikira secara automatik. Tidak perlu mesin kira. Cuma masukkan pendapatan dan pelepasan yang hendak di tuntut dan cukai anda siap dikira.

Jadi kesimpulannya, untuk tahun taksiran 2008 ni gunakanlah e-filing.
Mudah Tepat Betul.

https://e.hasil.gov.my/

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New IRB move to avoid over-deduction - Petikan TheStar Wednesday December 24, 2008

By M. KRISHNAMOORTHY

KUALA LUMPUR: A new schedular tax deduction (STD) system will take effect from Jan 1 to overcome the problem of over-deduction.
This means employers and employees will have to do more - they now have to file tax exemptions on a monthly basis rather than annually.
Inland Revenue Board chief executive officer Datuk Hasmah Abdullah said the new system would ensure that an accurate amount was deducted, and would reduce the instances of over-payments and refunds or under-payment involving three million people.
Details of the new system, such as the calculation of STD, would be posted on the IRB website when it is gazetted.
“The new STD system will require employees to provide to their employers the monthly exemptions, personal relief and rebates they wish to claim as a taxpayer,” said Hasmah.
Some of the exemptions include life insurance payments, medical expenses for parents, equipment for the disabled, higher education fees, full medical examination, purchase of books, magazines, journals and computer and alimony payments.
The rebates can include zakat payments and levies for visit pass, education pass and worker permit pass.
“We will continue to give talks to employers in big groups on the new system and they will be given time to convert their systems to cope with the new STD system.”
However, the first monthly payment for the January salary would have to be made by Feb 10.
The appropriate forms for employees to submit to their employer will be released as soon as the STD is gazetted.
The completed forms will have to be forwarded to the employer to collate and consolidate before forwarding the information electronically to IRB using Form CP39 declaring all the STD deductions.
The Malaysian Employers Federation (MEF) has objected to the new system, saying that it would burden employers.
“It is going to be costly and create a lot of problems as we have to employ more people and create a new software to process the STD deductions monthly,” said MEF executive director Shamsuddin Bardan.

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