{"id":23923,"date":"2024-01-24T16:13:31","date_gmt":"2024-01-24T08:13:31","guid":{"rendered":"https:\/\/borakdaily.com\/?p=23923"},"modified":"2024-01-24T16:13:31","modified_gmt":"2024-01-24T08:13:31","slug":"program-memfail-borang-nyata-cukai-keuntungan-modal-mulai-1-mac-2024-hasil","status":"publish","type":"post","link":"https:\/\/borakdaily.com\/ms\/program-memfail-borang-nyata-cukai-keuntungan-modal-mulai-1-mac-2024-hasil\/","title":{"rendered":"Program Memfail Borang Nyata Cukai Keuntungan Modal Mulai 1 Mac 2024 &#8211; HASiL"},"content":{"rendered":"<div id=\"borak-3366087900\" class=\"borak-before-content\"><script async src=\"\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-5543034142087042\" crossorigin=\"anonymous\"><\/script><ins class=\"adsbygoogle\" style=\"display:block; text-align:center;\" data-ad-client=\"ca-pub-5543034142087042\" \ndata-ad-slot=\"5328555284\" \ndata-ad-layout=\"in-article\"\ndata-ad-format=\"fluid\"><\/ins>\n<script> \n(adsbygoogle = window.adsbygoogle || []).push({}); \n<\/script>\n<\/div><p class=\"p1\">Lembaga Hasil Dalam Negeri Malaysia (HASiL) memaklumkan bahawa Program Memfail Borang Nyata Cukai Keuntungan Modal (BNCKM) telah dimuat naik di Portal Rasmi HASiL sebagai rujukan dan panduan kepada pembayar cukai bagi tujuan mengemukakan BNCKM mulai <b>1 Mac 2024<\/b>.<\/p>\n<h2>Program Memfail Borang Nyata Cukai Keuntungan Modal<\/h2>\n<p class=\"p1\">Dokumen tersebut boleh diakses dan dimuat turun mengikut panduan mudah seperti melayari Portal Rasmi HASiL di <span class=\"s1\">www.hasil.gov.my, l<\/span>lik menu <b>Borang &gt; Program Memfail Borang Nyata CKM <\/b>atau menerusi capaian pantas di pautan berikut:<\/p>\n<div class=\"article-text new-line\">Versi Bahasa Malaysia: <a href=\"https:\/\/www.hasil.gov.my\/borang\/program-memfail-borang-nyata-ckm\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.hasil.gov.my\/borang\/program-memfail-borang-nyata-ckm\/<\/a><\/div>\n<div class=\"article-text new-line\">Versi Bahasa Inggeris: <a href=\"https:\/\/www.hasil.gov.my\/en\/forms\/cgt-return-form-filing-programme\/\" target=\"_blank\" rel=\"noopener\">https:\/\/www.hasil.gov.my\/en\/forms\/cgt-return-form-filing-programme\/<\/a><\/div>\n<div><\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-23920 size-full aligncenter\" src=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/e39454a167eb48e3450c9039cf0f46f95dbbf8ab4e554.png\" alt=\"\" width=\"800\" height=\"533\" srcset=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/e39454a167eb48e3450c9039cf0f46f95dbbf8ab4e554.png 800w, https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/e39454a167eb48e3450c9039cf0f46f95dbbf8ab4e554-300x200.png 300w, https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/e39454a167eb48e3450c9039cf0f46f95dbbf8ab4e554-768x512.png 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/div>\n<div style=\"text-align: center;\"><em>Foto: BERNAMA<\/em><\/div>\n<div><\/div>\n<div>Mulai 1 Januari 2024, syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang menerima laba atau keuntungan daripada pelupusan aset modal yang terdiri daripada:<\/div>\n<div><\/div>\n<div>\n<div class=\"article-text new-line\">i. Saham syarikat tidak tersenarai yang diperbadankan di Malaysia; atau<\/div>\n<div><\/div>\n<div class=\"article-text new-line\">ii. Saham syarikat terkawal diperbadankan di luar Malaysia yang memiliki harta tanah yang terletak di Malaysia atau saham syarikat terkawal lain atau kedua &#8211; duanya di bawah seksyen 15C Akta Cukai Pendapatan 1967 (ACP 1967),<\/div>\n<div class=\"article-text new-line\">adalah tertakluk kepada Cukai Keuntungan Modal (CKM) di bawah ACP 1967.<\/div>\n<\/div>\n<div><\/div>\n<div>Artikel lain: <a href=\"https:\/\/borakdaily.com\/ms\/southern-power-milik-tnb-bincang-dengan-lhdn-isu-cukai-tambahan-rm78-juta\/\">Southern Power Milik TNB Bincang Dengan LHDN Isu Cukai Tambahan RM78 Juta<\/a><\/div>\n<div><\/div>\n<div>Entiti Labuan (Syarikat Labuan, Perkongsian Liabiliti Terhad Labuan, Yayasan dan Amanah Labuan) yang memilih atau tertakluk kepada pengenaan cukai di bawah ACP 1967 adalah juga tertakluk kepada pengenaan CKM. Pengemukaan BNCKM dan bayaran CKM hendaklah dibuat dalam tempoh 60 hari dari tarikh pelupusan aset modal.<\/div>\n<div><\/div>\n<div><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-23921 size-full aligncenter\" src=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/KLC_LHDN-a002.jpg\" alt=\"\" width=\"800\" height=\"585\" srcset=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/KLC_LHDN-a002.jpg 800w, https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/KLC_LHDN-a002-300x219.jpg 300w, https:\/\/borakdaily.com\/wp-content\/uploads\/2024\/01\/KLC_LHDN-a002-768x562.jpg 768w\" sizes=\"auto, (max-width: 800px) 100vw, 800px\" \/><\/div>\n<div style=\"text-align: center;\"><em>Foto: Utusan<\/em><\/div>\n<div><\/div>\n<div>Walau bagaimanapun, pelupusan aset modal tersebut bagi tempoh <strong>1 Januari 2024 hingga 29 Februari 2024 <\/strong>adalah dikecualikan cukai dan <strong>TIDAK<\/strong> tertakluk kepada pengemukaan BNCKM.<\/div>\n<div><\/div>\n<div>Pelaporan CKM adalah mandatori melalui medium elektronik e-CKM.<\/div>\n<div><\/div>\n<div>Pembayar cukai atau ejen cukai berlesen yang dilantik boleh mengakses e-CKM melalui portal MyTax di <a href=\"https:\/\/mytax.hasil.gov.my\/\" target=\"_blank\" rel=\"noopener\">https:\/\/mytax.hasil.gov.my<\/a>.<\/div>\n<div><\/div>\n<div>Sejajar dengan transformasi teknologi dan pendigitalan sistem perkhidmatan percukaian serta komitmen bagi meningkatkan tahap perkhidmatan pelanggan, HASiL mewajibkan penggunaan e-Perkhidmatan bagi perkhidmatan-perkhidmatan yang telah disediakan secara dalam talian melalui gerbang perkhidmatan Portal MyTax mulai <strong>1 Januari 2024.<\/strong><\/div>\n<div><\/div>\n<div>Sebarang pertanyaan serta maklum balas berkaitan boleh dimajukan melalui Hasil Contact Centre (HCC) di talian 03-8911 1000 \/ 603-8911 1100 (Luar Negara); HASiL Live Chat; dan Borang Maklum Balas di Portal Rasmi HASiL di pautan pantas <a href=\"https:\/\/maklumbalaspelanggan.hasil.gov.my\/Public\/\" target=\"_blank\" rel=\"noopener\">https:\/\/maklumbalaspelanggan.hasil.gov.my\/Public\/<\/a><\/div>","protected":false},"excerpt":{"rendered":"<p>Lembaga Hasil Dalam Negeri Malaysia (HASiL) memaklumkan bahawa Program Memfail Borang Nyata Cukai Keuntungan Modal (BNCKM) telah dimuat naik di Portal Rasmi HASiL sebagai rujukan dan panduan kepada pembayar cukai bagi tujuan mengemukakan BNCKM mulai 1 Mac 2024. Program Memfail Borang Nyata Cukai Keuntungan Modal Dokumen tersebut boleh diakses dan dimuat turun mengikut panduan mudah [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":23926,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1241],"tags":[],"class_list":["post-23923","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-nasional"],"_links":{"self":[{"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts\/23923","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/comments?post=23923"}],"version-history":[{"count":1,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts\/23923\/revisions"}],"predecessor-version":[{"id":23927,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts\/23923\/revisions\/23927"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/media\/23926"}],"wp:attachment":[{"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/media?parent=23923"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/categories?post=23923"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/tags?post=23923"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}