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.

Read More...

Summary Only...

Seminar Percukaian Kebangsaan 2011 - 3 Nov 2011, Sunway Resort & Spa (Convention Centre)

LHDNM Cawangan Petaling jaya akan mengadakan siri terakhir Seminar Percukaian Kebangsaan 2011 pada 3 November 2011 bertempat di Sunway Resort & Spa (Convention Centre) iaitu hotel bertaraf 6 bintang.

Seminar yang dilangsungkan secara tahunan bersempena dengan  pembentangan Bajet 2012 oleh YAB Perdana Menteri dan juga topik bonus berkenaan kes Audit Luar dari perspektif LHDN. Kedua dua topik akan dibentangkan oleh dua orang dari pengurusan atasan LHDNM iaitu


a. Bajet 2012 - En Abd Aziz Hashim - Timbalan Ketua Pengarah (Dasar) LHDNM
b. Audit Luar dari Perspekif LHDNM - Pn Nora'aini  Jaa'far - Pengarah Jabatan Cukai Korporat LHDNM.

Seminar sehari ini bermula 8 pagi sehingga 5 30 petang dengan hanya RM400 sahaja seorang.  Penerangan lanjut boleh dibaca dari broshur di bawah.

Jadi apa tunggu lagi. Daftarkan diri anda segera. Dapatkan 10 mata CPD. Bukan itu sahaja. sekiranya anda mendaftar anda akan dibekalkan dengan CD yang mengandungi Slide Taklimat Cukai Keuntungan Harta Tanah dan juga Rangka Kerja Audit Luar.  Apa yang anda perlu lakukan adalah cetak borang di bawah dan isikan maklumat anda. Kemudian faxkan ke nombor yang tertera di broshur di atas atau anda juga boleh scan dan emel ke alamat petalingjaya@hasil.gov.my. Bayaran tidak perlu risau kerana anda boleh membawa cek atas nama INLAND REVENUE OFFICERS' UNION pada hari kejadian nanti.

Read More...

Summary Only...

It’s hard to bring expats back - The Star, 18 April 2011

I REFER to “15% income tax rate ‘not a game changer’” (The Star, April 16).
The 15% income tax rate for returning expats will only attract those whose contract overseas have expired or are about to retire. It is unlikely to bring many home as it is not a big incentive.
Furthermore, only those meeting the minimum requirements of stay overseas qualify: two years for a PhD holder, four for a Masters holder, six for a first degree holder and 10 for a diploma holder.
And even if they meet the requirements, they may not want to return as they will lose too much.
A returning expat Malaysian who earns, say, RM10,000 a month equivalent overseas – like in the Middle East, where there is no tax – will immediately take home 26% less, being 15% tax and 11% EPF deduction.
And he or she will have to fork out for accommodation, utilities and schooling, which are paid for by the employer overseas. Which means those returning can expect to take a pay cut of at least 30% to 40%. And those coming back may not want to continue working as they would already have plenty to retire on.
AN EXPAT,
Abu Dhabi.

Read More...

Summary Only...

E-Filing Service To Be Made Available On Smartphone Next Year - Bernama 29 March 2011

PUTRAJAYA, March 29 (Bernama) -- Taxpayers in the country can expect to use the Inland Revenue Board (LHDN) e-filing service through their smartphones next year.

Digicert Sdn Bhd chief executive officer Datuk Noor Azli Othman said they were in the midst of running several tests to ensure the compatibility of the smartphone with the e-filing system.

"We are also in the midst of studying the security aspect to ensure that the taxpayers' personal information will not be abused," he told reporters here Tuesday.

Earlier, Noor Azli, on behalf of Digicert, signed a service contract to supply, install, test, certify and maintain the public key infrastructure for the e-filing system with LHDN, which was represented by its director-general Datuk Dr Mohd Shukor Mahfar.

Digicert is an associate company of Pos Malaysia Berhad responsible for providing the e-filing system solutions since 1996.

-- BERNAMA

Read More...

Summary Only...

‘Provide accurate information, declare income correctly’ - Borneo Post March 17, 2011, Thursday

MIRI: Taxpayers can now file their taxes from March to April and are advised to file in early to avoid congestions at the counters.

“Taxpayers should come early to our counters to avoid congestion expected near the deadline on April 30,” said LHDN Miri branch assistant director Azami Mohd Amin recently.

He reminded taxpayers to provide accurate information and declare their income correctly.

“Please bring along the relevant documents and information on your claims before coming over,” he advised.

All supporting documents concerning tax exemptions and claimable expenses used in calculating income taxes must also be kept safely for up to seven years for random audits by LHDN.

Taxpayers can also access e-Filing through www.hasil.gov.my or login directly at https//e.hasil.gov.my.

Meanwhile, taxpayers who generated income from business sources have until June 30 as their deadline.

In conjunction with the Taxpayers Services Month 2011 Programme, the Inland Revenue Board (LHDN) Miri branch counters and e-Filing facilities at Wisma Hasil in Taman MDL will be opened from March 1 to 31 on Monday to Friday at 8am to 5.30pm, April 1 to 21 (Monday to Friday 8am to 5.30pm), April 23 to 24 (Saturday to Sunday 8am to 6pm), April 25 to 28 (Monday to Thursday 8am to 5.30pm), April 29 to 30 (Friday to Saturday 8am to 6pm). For further information, call Azami at 085-462400 extension 84405.

Read More...

Summary Only...

IRB to meet tax collection target this year: Awang Adek MySinchew 2011.04.01

KUALA LUMPUR, April 1 (Bernama) -- The Inland Revenue Board (IRB) is expected to achieve the tax collection target of RM91 billion set by the Ministry of Finance for this year, said Deputy Finance Minister Datuk Dr Awang Adek Husin.

He said the expectation is based on the country's economic performance which saw steady expansion last year and the IRB's approach which has boosted tax collection efficiency.

"The economic performance was better in 2010 and if it can be maintained in 2011,we expect revenue to increase this year," he told reporters after officiating the opening of the new IRB branch building in Petaling Jaya and the Taxpayers Month Programme.

He said the collection target set for this year is higher than that for 2010 (RM86.475 billion) and the previously highest recorded was RM90.650 billion in 2008.

Meanwhile, the IRB Chief Executive Officer Datuk Dr Mohd Shukor said the organisation has reorganised its strategies and enhanced the publicity efforts towards increasing the tax collection for this year.

Among the steps taken are to enhance enforcement and improve the taxpayers awareness campaign.

"We want them to know that this responsibility of paying tax is the responsibility towards developing the country," he added.

Read More...

Summary Only...

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.

Read More...

Summary Only...

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.

Read More...

Summary Only...

PCB 2004, PCB 2009 dan PCB 2010

Lama jugak tak hantar posting, tu tup dah nak habis dah bukan Januari 2010. Sekejap je kan. Rasanya macam baru lagi sambut tahun baru 2010. Cawangan PJ yang asalnya nak pindah tgh bulan ni pun kena pospone ke suatu tarikh yang belum ditentukan lagi. Tapi bagus jugak dekat sikit nak pegi opis. Tahun 2010 ni ada jadual PCB baru lagi iaitu Jadual PCB 2010. Tapi tak banyak berubah dengan Jadual PCB 2009

Bagi majikan swasta sememangnya dah kena guna Jadual PCB 2010 ni. Sebab nak ambil kira pelepasan individu yang dah naik jadi 9000 dan pelepasan baru iaitu yuran broadband. Bagi majikan kerajaan pusat baru tahun ni nak ikut jadual PCB 2009. Mungkin akan ada yang terkejut bila PCB nya lebih sikit dari tahun sudah. Sebabnya kalau ikut jadual lama iaitu Jadual PCB 2004 kalau gaji bawah 10000 sebulan PCBnya cuma 80% dari PCB sepatutnya kena dibayar. Jadi bila skrg kena bayar 100£ mestila lebih sikit kena potong gaji. Tapi apa pun matlamat utama adalah nak kasi jumlah potongan PCB sama dengan cukai sebenar bila isi borang cukai nanti.

Majikan kerajaan negeri pula tahun ni terus guna PCB 2010. Walau jadual PCB baik 2009 atau 2010 yang diguna majikan kalau kita nak buat pelarasan perbelanjaan pelepasan cukai. Mestilah kena isi Borang TP1. Isi borang ni pastu hantar kepada majikan untuk kelulusan. Bezanya PCB 2009 guna Borang TP1 2009 dan PCB 2010 guna borang TP1 pindaan 2010.

Maklumat lanjut boleh bukak laman web HASIL iaitu www.hasil.gov.my.

Sekian dulu. nanti sambung ya.

Read More...

Summary Only...