{"id":107073,"date":"2026-01-29T10:49:27","date_gmt":"2026-01-29T02:49:27","guid":{"rendered":"https:\/\/mcigroup.my\/?p=107073"},"modified":"2026-01-29T10:49:28","modified_gmt":"2026-01-29T02:49:28","slug":"semua-surat-cara-2023-2025-layak-pengecualian-penalti-bawah-pkps-duti-setem-2026-lhdn","status":"publish","type":"post","link":"https:\/\/mcigroup.my\/ms\/berita-bisnes\/semua-surat-cara-2023-2025-layak-pengecualian-penalti-bawah-pkps-duti-setem-2026-lhdn\/","title":{"rendered":"Semua Surat Cara 2023-2025 Layak Pengecualian Penalti Bawah PKPS Duti Setem 2026 &#8211; LHDN"},"content":{"rendered":"\n<p>PUTRAJAYA, 28 Jan &#8212; Semua surat cara yang disempurnakan mulai 1 Jan 2023 hingga 31 Dis 2025 layak untuk dikecualikan penalti di bawah Program Khas Pengakuan Sukarela (PKPS) Duti Setem 2026.<\/p>\n\n\n\n<p>Lembaga Hasil Dalam Negeri&nbsp;(LHDN)&nbsp;dalam kenyataan hari ini memaklumkan penyeteman dan bayaran duti setem hendaklah dibuat dalam tempoh pelaksanaan PKPS Duti Setem 2026, iaitu bermula 1 Jan lepas hingga 30 Jun ini.<\/p>\n\n\n\n<p>&#8220;Dalam tempoh PKPS Duti Setem 2026,&nbsp;semua surat cara yang disempurnakan mulai 1 Jan 2023 hingga 31 Dis ini&nbsp;layak untuk dikecualikan penalti&nbsp;berdasarkan kuasa yang diperuntukkan kepada Pemungut Duti Setem di bawah subseksyen 47A(2) Akta Setem 1949,&#8221; menurut kenyataan itu<\/p>\n\n\n\n<p>LHDN memaklumkan&nbsp;semua surat cara yang disempurnakan dalam tempoh 1 Jan 2023 hingga 31 Dis 2025 dan telah disetemkan di bawah program berkenaan tidak akan diaudit, namun ia tidak mengecualikan pembayar duti daripada diaudit ke atas surat cara lain yang tidak disetemkan di bawah program berkenaan.<\/p>\n\n\n\n<p>Menurut LHDN&nbsp;paparan jumlah penalti masih akan ditunjukkan pada Borang Nyata Duti Setem (BNDS) atau Notis Taksiran yang dikeluarkan, namun penalti itu akan dihapuskan secara automatik semasa proses bayaran dibuat tanpa memerlukan sebarang tindakan lanjut daripada pembayar.<\/p>\n\n\n\n<p>LHDN bagaimanapun memaklumkan&nbsp;PKPS Duti Setem 2026 tidak terpakai bagi kes yang berunsurkan fraud.<\/p>\n\n\n\n<p>\u201cPembayar duti disarankan supaya mengemukakan permohonan penyeteman serta membuat bayaran duti setem lebih awal bagi memastikan notis taksiran boleh&nbsp;dikeluarkan dalam tempoh PKPS&nbsp;dan bayaran duti setem dapat dibuat dalam tempoh yang ditetapkan,\u201d menurut kenyataan itu.<\/p>\n\n\n\n<p>LHDN memaklumkan orang ramai dinasihatkan mengambil peluang untuk turut serta dalam PKPS Duti Setem 2026 yang diadakan selama enam bulan ini.<\/p>\n\n\n\n<p>\u201cDiharapkan pelaksanaan inisiatif ini dapat menyokong kemampanan fiskal negara serta kesejahteraan rakyat secara keseluruhan,&#8221; menurut kenyataan itu.<\/p>\n\n\n\n<p>Untuk rujukan, garis panduan dan soalan lazim PKPS Duti Setem 2026 boleh diakses dan dimuat turun melalui portal LHDN di www.hasil.gov.my&nbsp;<br><\/p>\n","protected":false},"excerpt":{"rendered":"<p>PUTRAJAYA, 28 Jan &#8212; Semua surat cara yang disempurnakan mulai 1 Jan 2023 hingga 31 Dis 2025 layak untuk dikecualikan penalti di bawah Program Khas Pengakuan Sukarela (PKPS) Duti Setem 2026. Lembaga Hasil Dalam Negeri&nbsp;(LHDN)&nbsp;dalam kenyataan hari ini memaklumkan penyeteman dan bayaran duti setem hendaklah dibuat dalam tempoh pelaksanaan PKPS Duti Setem 2026, iaitu bermula [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":32966,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":{"0":"post-107073","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-berita-bisnes"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.7 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Semua Surat Cara 2023-2025 Layak Pengecualian Penalti Bawah PKPS Duti Setem 2026 - LHDN - MCI Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mcigroup.my\/ms\/berita-bisnes\/semua-surat-cara-2023-2025-layak-pengecualian-penalti-bawah-pkps-duti-setem-2026-lhdn\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Semua Surat Cara 2023-2025 Layak Pengecualian Penalti Bawah PKPS Duti Setem 2026 - LHDN - MCI Group\" \/>\n<meta property=\"og:description\" content=\"PUTRAJAYA, 28 Jan &#8212; Semua surat cara yang disempurnakan mulai 1 Jan 2023 hingga 31 Dis 2025 layak untuk dikecualikan penalti di bawah Program Khas Pengakuan Sukarela (PKPS) Duti Setem 2026. 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