{"id":74189,"date":"2026-01-25T17:45:02","date_gmt":"2026-01-25T09:45:02","guid":{"rendered":"https:\/\/borakdaily.com\/?p=74189"},"modified":"2026-01-25T17:45:02","modified_gmt":"2026-01-25T09:45:02","slug":"wajib-bayar-cukai-tertunggak-lhdn","status":"publish","type":"post","link":"https:\/\/borakdaily.com\/ms\/wajib-bayar-cukai-tertunggak-lhdn\/","title":{"rendered":"Tak Boleh Abaikan! Waris Wajib Bayar Cukai Tertunggak LHDN Ditinggalkan Si Mati"},"content":{"rendered":"<div id=\"borak-2746498632\" 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 data-start=\"224\" data-end=\"367\">Persoalan sama ada waris individu Islam yang meninggal dunia perlu melunaskan tunggakan cukai pendapatan akhirnya terjawab.<\/p>\n<p data-start=\"369\" data-end=\"621\">JawatanKuasa Muzakarah Majlis Kebangsaan Bagi Hal Ehwal Agama Islam Malaysia (MKI) memutuskan hukumnya wajib.<\/p>\n<p data-start=\"369\" data-end=\"621\">Keputusan itu dibuat selepas mesyuarat Muzakarah ke-122 pada Oktober 2023, mengambil kira pandangan syarak dan pemegang taruh berkaitan.<\/p>\n<p data-start=\"369\" data-end=\"621\"><a href=\"https:\/\/borakdaily.com\/ms\/wajib-bayar-cukai-tertunggak-lhdn\/lhdn_cawangan_kuala_lumpur_bandar_1769323397\/\" rel=\"attachment wp-att-74192\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-74192 aligncenter\" src=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397.webp\" alt=\"\" width=\"802\" height=\"518\" srcset=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397.webp 1200w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397-300x194.webp 300w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397-1024x661.webp 1024w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397-768x496.webp 768w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/LHDN_CAWANGAN_KUALA_LUMPUR_BANDAR_1769323397-18x12.webp 18w\" sizes=\"auto, (max-width: 802px) 100vw, 802px\" \/><\/a><\/p>\n<h2 data-start=\"369\" data-end=\"621\">Wajib Bayar Cukai Tertunggak LHDN<\/h2>\n<p data-start=\"623\" data-end=\"838\">Pengerusi Jawatankuasa Muzakarah MKI, Datuk Dr Nooh Gadut, mengesahkan perkara itu kepada <em data-start=\"713\" data-end=\"728\">Berita Harian<\/em>, sambil menegaskan tunggakan cukai pendapatan si mati dikategorikan sebagai hutang yang perlu diselesaikan.<\/p>\n<blockquote data-start=\"840\" data-end=\"1017\">\n<h5 style=\"text-align: center;\" data-start=\"842\" data-end=\"1017\"><em>\u201cMuzakarah berpandangan bahawa tunggakan cukai pendapatan si mati adalah menjadi hutang yang wajib diselesaikan oleh waris dengan menggunakan harta si mati sahaja,\u201d katanya.<\/em><\/h5>\n<\/blockquote>\n<p><a href=\"https:\/\/borakdaily.com\/ms\/wajib-bayar-cukai-tertunggak-lhdn\/ohmedia-1-103-png\/\" rel=\"attachment wp-att-74193\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-74193 aligncenter\" src=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/ohmedia-1-103.png.webp\" alt=\"\" width=\"808\" height=\"538\" srcset=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/ohmedia-1-103.png.webp 740w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/ohmedia-1-103.png-300x200.webp 300w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/ohmedia-1-103.png-18x12.webp 18w\" sizes=\"auto, (max-width: 808px) 100vw, 808px\" \/><\/a><\/p>\n<p data-start=\"1019\" data-end=\"1256\">Isu ini sebelum ini dilaporkan pada Mei 2023 susulan penegasan Lembaga Hasil Dalam Negeri (LHDN) bahawa waris atau wakil sah bertanggungjawab mengurus dan melunaskan tunggakan cukai pendapatan pembayar cukai yang telah meninggal dunia.<\/p>\n<p data-start=\"1258\" data-end=\"1515\">Berdasarkan Seksyen 74 Akta Cukai Pendapatan 1967 (ACP 1967), sebarang tunggakan cukai tidak boleh dihapuskan secara automatik walaupun pembayar cukai disahkan meninggal dunia, sebaliknya tertakluk kepada prosedur pentadbiran harta pusaka yang ditetapkan.<\/p>\n<p data-start=\"1258\" data-end=\"1515\"><a href=\"https:\/\/borakdaily.com\/ms\/wajib-bayar-cukai-tertunggak-lhdn\/11lhdn_1683770422\/\" rel=\"attachment wp-att-74194\"><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-74194 aligncenter\" src=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/11lhdn_1683770422.webp\" alt=\"\" width=\"739\" height=\"532\" srcset=\"https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/11lhdn_1683770422.webp 960w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/11lhdn_1683770422-300x216.webp 300w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/11lhdn_1683770422-768x553.webp 768w, https:\/\/borakdaily.com\/wp-content\/uploads\/2026\/01\/11lhdn_1683770422-18x12.webp 18w\" sizes=\"auto, (max-width: 739px) 100vw, 739px\" \/><\/a><\/p>\n<p data-start=\"1517\" data-end=\"1753\">Polemik timbul apabila terdapat perbezaan pandangan dalam kalangan mufti ketika itu, khususnya berkaitan kedudukan cukai dari sudut syarak, sama ada ia termasuk dalam kategori hutang yang wajib diselesaikan sebelum pembahagian faraid.<\/p>\n<p data-start=\"1755\" data-end=\"1999\">Artikel lain: <a href=\"https:\/\/borakdaily.com\/ms\/pempengaruh-media-sosial-perlu-isytihar\/\">Dapat Hadiah &amp; Barangan Percuma? Pempengaruh Media Sosial Perlu Isytihar Semua Pendapatan \u2013 LHDN<\/a><\/p>\n<p data-start=\"1755\" data-end=\"1999\">Susulan perbezaan tersebut, Muzakarah MKI menjalankan kajian hukum secara mendalam dan akhirnya memutuskan bahawa tunggakan cukai pendapatan si mati wajib dilunaskan daripada harta peninggalan sebelum sebarang pembahagian dibuat kepada waris.<\/p>\n<p data-start=\"2001\" data-end=\"2239\">Keputusan itu sekali gus memberikan garis panduan jelas kepada umat Islam di negara ini, selain memperkukuh kefahaman bahawa penyelesaian hutang si mati perlu diberi keutamaan demi menjaga tanggungjawab terhadap hak individu dan negara.<\/p>\n<p data-start=\"2001\" data-end=\"2239\">Sumber: Harian Metro (<a href=\"https:\/\/www.hmetro.com.my\/mutakhir\/2026\/01\/1315204\/waris-wajib-bayar-tunggakan-cukai-lhdn-ditinggalkan-si-mati?fbclid=IwY2xjawPiteZleHRuA2FlbQIxMABicmlkETE1TUs0YjBycG1CTlU5VDJYc3J0YwZhcHBfaWQQMjIyMDM5MTc4ODIwMDg5MgABHr__0NNxqx9aitbeZmWS4ckIu_qfyNYsjcwdzGyZCzXhL_b3_z1e9_zYulZ7_aem_K3a9BeBn6smNCWGX1-vWVA\" target=\"_blank\" rel=\"noopener\">Farah Marshita Abdul Patah<\/a>)<\/p>","protected":false},"excerpt":{"rendered":"<p>Persoalan sama ada waris individu Islam yang meninggal dunia perlu melunaskan tunggakan cukai pendapatan akhirnya terjawab. JawatanKuasa Muzakarah Majlis Kebangsaan Bagi Hal Ehwal Agama Islam Malaysia (MKI) memutuskan hukumnya wajib. Keputusan itu dibuat selepas mesyuarat Muzakarah ke-122 pada Oktober 2023, mengambil kira pandangan syarak dan pemegang taruh berkaitan. Wajib Bayar Cukai Tertunggak LHDN Pengerusi Jawatankuasa [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":74198,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1241],"tags":[],"class_list":["post-74189","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\/74189","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\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/comments?post=74189"}],"version-history":[{"count":7,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts\/74189\/revisions"}],"predecessor-version":[{"id":74200,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/posts\/74189\/revisions\/74200"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/media\/74198"}],"wp:attachment":[{"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/media?parent=74189"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/categories?post=74189"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/borakdaily.com\/ms\/wp-json\/wp\/v2\/tags?post=74189"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}