PCB sebagai Cukai Muktamad

Salam sejahtera.

Berjumpa lagi kita di dalam posting kali ini yang akan menyentuh berkenaan PCB sebagai Cukai Muktamad atau di dalam bahasa Inggerisnya "PCB as Final Tax".Apakah itu Cukai Muktamad / "Final Tax"? Bagaimana untuk menikmati PCB sebagai Cukai Muktamad. Teruskan membaca...

Sebelum saya teruskan saya pasti ramai yang sudah mengetahui apa itu PCB. PCB adalah singkatan kepada Potongan Cukai Bulanan. Cukai yang dipotong dari gaji pekerja yang telah layak dikenakan cukai.

Kemudian apa itu Cukai Muktamad atau Final Tax. Cukai muktamad adalah cukai yang sepatutnya kena dibayar oleh seorang pembayar cukai bagi satu-satu Tahun Taksiran. Jadi jika digabungkan PCB sebagai cukai muktamad, maka apa yang dimaksudkan adalah berapa pun amaun yang telah dibuat potongan gaji dari gaji seorang pekerja tersebut boleh dianggap sebagai amaun cukai yang sepatutnya kena dibayar oleh seseorang pembayar cukai.

 Bagaimana perlaksanaan PCB sebagai cukai muktamad ni. Sebagai tahun pertama perlaksanaannya ianya dilaksanakan atas pilihan pembayar cukai sendiri bagi yang telah memenuhi semua syarat-syarat yang telah ditetapkan. 

Apakah syarat-syarat yang telah ditetapkan? Ada 5 syarat yang telah ditetapkan bagi Tahun Taksiran 2014 iaitu:
a. Hanya mempunyai pendapatan penggajian sahaja. Tiada punca pendapatan lain selain penggajian. b. Mesti ada PCB dilakukan oleh majikan mengikut peraturan PCB.
c. Mesti bekerja dengan majikan yang sama bagi tempoh 12 bulan iaitu dari Januari hingga Disember 2014.
d. Cukai tidak ditanggung oleh majikan.
e. Tidak memilih untuk membuat taksiran bersama dengan pasangan.

 Bagi tahun taksiran 2015 pula ada sedikit perubahan syarat dilakukan.iaitu :
a. Hanya mempunyai pendapatan penggajian sahaja termasuk Manfaat Berupa Barangan dan juga Nilai Tetap Kediaman. Tiada punca pendapatan lain selain penggajian. b. Mesti ada PCB dilakukan oleh majikan mengikut peraturan PCB.
c. Tidak semestinya bekerja dengan majikan yang sama bagi tempoh 12 bulan iaitu antara Januari hingga Disember 2015.
d. Cukai tidak ditanggung oleh majikan.
e. Tidak memilih untuk membuat taksiran bersama dengan pasangan.

Jadi jika kita memenuhi sepenuhnya syarat-syarat ini apa yang kita boleh buat? Jika kita dag memenuhi sepenuhnya syarat ini kita berhak untuk memilih untuk tidak mengemukakan borang BE bagi tahun taksiran tersebut. Maknanya tiada lagi perlu isi borang BE samana secara manual atau e-filing.

Apa kesannya? Kesannya adalah semua PCB yang telah dipotong dari gaji akan dianggap sebagai cukai kena dibayar sepenuhnya dan tiada bayaran balik akan dilakukan.

Bila tarikh yang akan dianggap PCB tersebut sebagai cukai muktamad? Sebaik sahaja tamat tarikh penghantaran Borang Nyata Cukai Pendapatan (BNCP) iaitu Borang BE samada manual atau e-filing yang mana lebih lewat.

Jika selepas tarikh tersebut saya berubah hati untuk mengemukakan BNCP pula bagaimana? Pengemukaan BNCP selepas tarikh tersebut akan dianggap lewat dan akan dikenakan penalti lewat.

Jadi sekiranya berubah hati untuk mengemukakan BNCP selepas tarikh tamat dengan tujuan untuk mendapatkan bayaran balik cukai terlebih bayar anda harus memastikan lebihan bayaran itu lebih banyak dari amaun penalti yang akan dikenakan. Jika tidak bukan sahaja tidak akan menerima bayaran balik tetapi kena bayar pula tambahan cukai untuk penalti lewat.

Jadi sebelum mempertimbangkan untuk tidak mengemukakan BNCP pastikan anda telah mengambilkira kesan kesannya.

Sekian dulu sehingga berjumpa di posting akan datang.

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E-mail of RM700 IRB refund a scam - The Star March 15, 2011

PETALING JAYA: The Inland Revenue Board (IRB) has clarified that it did not send any e-mail to taxpayers telling them that the IRB will return them RM700 in tax.

The IRB said that it did not issue the e-mail refund-payment@hasil.gov.my and told taxpayers not to click http://62.23.69.2/hasil.gov.my/index.php.htm which supposedly informed taxpayers that there would be a RM700 refund.

“The IRB wants to confirm that the e-mail is false and is a phishing effort by the unscrupulous who want to steal information and funds from taxpayers,” said Corporate Communications director Mazlan Wan Chik in a statement yesterday.

Members of the public are advised not to open the e-mail but delete it and not provide any feedback as requested in the content.

The IRB’s ICT Security Division immediately reported the matter to the Malaysian Communications and Multimedia Commission when the phishing activity was detected on Sunday and the site had been closed.

“This is the third attempt to cheat taxpayers,” said Mazlan.

The IRB gave the assurance that all taxpayers’ data and information were kept secure.

For enquiries, call 1-300-88-3010 or e-mail callcentre@hasil.gov.my.

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Ignore fake e-mail, says IRB, TheStar Thursday July 22, 2010

KUALA LUMPUR: Tax payers have been advised to ignore e-mails purportedly sent by the Inland Revenue Board (IRB) asking them to claim for refund for overpaid income tax.

IRB said the e-mails sent through an address Tax-Payment@hasil.gov.my did not originate from the board.
The board said it had received numerous enquiries from the public regarding the fake e-mails which claimed that overpaid income tax of RM700 would be refunded to tax payers.

This is believed to be the latest scam to hoodwink the public into divulging their personal details, particularly their income tax details to unknown people.

The board has advised those who have received the fake e-mail from the address not to open it.

“If receivers have opened the e-mails, please delete it and do not reply, nor provide the sender with their personal details,” it said.

It said that those who have queries should get in touch with the board’s customer service centre though e-mail at centre@hasil.gov.my or call 1-300-88-3010.

The board also assured the public that their personal information and tax data would always be kept confidential.

Early this month, Deputy Finance Minister Datuk Dr Awang Adek Hussein told the Dewan Rakyat that 870,630 taxpayers had overpaid their taxes by RM10bil last year.

Awang Adik said as of last year, the Inland Revenue Board had yet to refund 150,757 taxpayers.

He also said that it was difficult to provide figures on those who could not be traced for refund payment.

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RM649mil excess tax refunded late. Petikan TheStar 21/10/2009

Reports by ZULKIFLI ABD RAHMAN, SIRA HABIBU, TAN SIN CHOW, MANJIT KAUR, and LESTER KONG

THE Inland Revenue Board was late in refunding a total of RM648.70mil in excess tax payments to taxpayers between 2006 and last year.

The delay, according to the Auditor-General’s Report, was between 10 days and two years for those wo filed their returns manually and up to one year for those who did it through e-filing.


The report was based on an audit carried out on the Internal Revenue Board (IRB) in January and from August to October last year.

It said the delays were due to changes made to the Self-Assessment System, incomplete or inaccurate information provided by the taxpayers and the fact that IRB staff were overburdened with other duties.

“The IRB client charter states that excess tax should be returned to the taxpayer within three months for those doing manual or postal filings or one month for those carrying out e-filing.

“Of 424 transactions checked, 54.5% of them involving RM648.70mil in excess tax payments were not returned to the taxpayers for a period of between 10 days and two years for manual filings and up to one year for e-filings,” the report said.

In the Auditor-General feedback report, the IRB explained that it had supplied a tax payments guideline which was included in the IRB website to avoid delays.

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Board under fire for late tax refunds. Petikan NewStraitsTimes 20/10/2009

KUALA LUMPUR: The auditor-general took the Inland Revenue Board (IRB) to task for late settlement of some RM648.7 million in tax refunds between 2006 and last year.

Tan Sri Ambrin Buang, in his report, said the delay ranged from 10 days to two years for manually-filed statements and up to a year for those who used e-filing.

He said while there were various factors that contributed to the delays, a major reason was poor staff allocation to match workload.

"The IRB needs to study the actual number of staff needed to manage tax returns at each collection branch or unit so that it is in line with the workload."


The report stated that IRB must stick to the time given to settle tax refunds as set in its customer charter to improve its delivery system.

Ambrin stressed the customer charter must also be "clear and specific" as to procedures related to tax refunds.

He said taxpayers must be informed of their responsibility to follow what was required of them when filing their taxes to avoid future delays.

The report also highlighted 16 cases where IRB wrongly gave more than RM2 million in tax refunds.

Of the cases, four involved company transactions worth RM2.33 million while the rest involved individual transactions worth RM11,721.

Ambrin said IRB must take immediate steps to recover the excess refunds.

He said to make sure such incidents did not happen again, the board needed to create a common format so all branches could prepare uniform tax returns.

Ambrin pointed out that IRB also needed to prepare annual reports for the purpose of auditing, as they were unable to establish the true balance remaining in the fund.

Between 2006 and last year, IRB received 1,834,094 cases.

It has completed 1,788,006 or 97.5 per cent of the cases, with 20,212 still being processed and another 25,776 pending.

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