{"id":156390,"date":"2026-06-12T11:53:09","date_gmt":"2026-06-12T03:53:09","guid":{"rendered":"https:\/\/mcigroup.my\/?p=156390"},"modified":"2026-06-12T11:53:10","modified_gmt":"2026-06-12T03:53:10","slug":"semua-permohonan-baharu-kelulusan-subseksyen-446-wajib-melalui-e-derma-mulai-15-jun-lhdn","status":"publish","type":"post","link":"https:\/\/mcigroup.my\/ms\/berita-bisnes\/semua-permohonan-baharu-kelulusan-subseksyen-446-wajib-melalui-e-derma-mulai-15-jun-lhdn\/","title":{"rendered":"Semua Permohonan Baharu Kelulusan Subseksyen 44(6) Wajib Melalui e-Derma Mulai 15 Jun &#8211; LHDN"},"content":{"rendered":"\n<p>PUTRAJAYA, 12 Jun &#8212;\u00a0Semua permohonan baharu kelulusan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 (ACP) yang melibatkan Institusi atau Organisasi (IO) hendaklah dikemukakan secara mandatori melalui sistem e-Derma mulai 15 Jun 2026.<\/p>\n\n\n\n<p>Lembaga Hasil Dalam Negeri Malaysia (LHDN) dalam kenyataan hari ini memaklumkan, langkah itu selaras dengan usaha memperluas penyampaian perkhidmatan digital serta meningkatkan kecekapan proses semakan dan kelulusan permohonan pengecualian cukai.<\/p>\n\n\n\n<p>Menurut LHDN, penggunaan sistem e-Derma membolehkan permohonan dibuat secara dalam talian pada bila-bila masa tanpa perlu hadir ke pejabat LHDN atau mengemukakan dokumen secara fizikal.<\/p>\n\n\n\n<p>\u201cBagi permohonan baharu kelulusan di bawah Subseksyen 44(6) ACP oleh tabung atau Institusi\/Organisasi\/Tabung (IOT) yang melantik wakil cukai atau ejen cukai, pengemukaan borang manual berserta dokumen sokongan masih diperlukan buat masa ini.<\/p>\n\n\n\n<p>\u201cBagaimanapun, permohonan melalui sistem e-Derma akan diperluas&nbsp;kepada kategori berkenaan pada fasa seterusnya,\u201d menurut kenyataan itu.<\/p>\n\n\n\n<p>Selain permohonan baharu, LHDN turut menyediakan kemudahan dalam talian bagi urusan lanjutan tempoh kelulusan, pengemukaan dokumen seperti Penyata Kewangan Beraudit dan Borang Semakan Kendiri serta pindaan maklumat berkaitan IOT.<\/p>\n\n\n\n<p>Pengguna boleh mengakses perkhidmatan berkenaan&nbsp;menerusi portal LHDN dan MyTax dengan merujuk kepada manual pengguna sistem e-Derma yang disediakan bagi memudahkan proses pengisian.<\/p>\n\n\n\n<p>Pendigitalan urusan percukaian itu dijangka meningkatkan kecekapan penyampaian perkhidmatan melalui proses semakan dan kelulusan yang lebih pantas, pengurusan dokumen yang lebih teratur serta akses perkhidmatan yang lebih mudah dan fleksibel kepada IOT.<\/p>\n\n\n\n<p>Inisiatif berkenaan sejajar dengan usaha berterusan LHDN untuk memperkasakan ekosistem percukaian digital yang lebih cekap, telus dan mesra pelanggan.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PUTRAJAYA, 12 Jun &#8212;\u00a0Semua permohonan baharu kelulusan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 (ACP) yang melibatkan Institusi atau Organisasi (IO) hendaklah dikemukakan secara mandatori melalui sistem e-Derma mulai 15 Jun 2026. Lembaga Hasil Dalam Negeri Malaysia (LHDN) dalam kenyataan hari ini memaklumkan, langkah itu selaras dengan usaha memperluas penyampaian perkhidmatan digital serta meningkatkan [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":14932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[16],"tags":[],"class_list":{"0":"post-156390","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 Permohonan Baharu Kelulusan Subseksyen 44(6) Wajib Melalui e-Derma Mulai 15 Jun - 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-permohonan-baharu-kelulusan-subseksyen-446-wajib-melalui-e-derma-mulai-15-jun-lhdn\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Semua Permohonan Baharu Kelulusan Subseksyen 44(6) Wajib Melalui e-Derma Mulai 15 Jun - LHDN - MCI Group\" \/>\n<meta property=\"og:description\" content=\"PUTRAJAYA, 12 Jun &#8212;\u00a0Semua permohonan baharu kelulusan di bawah Subseksyen 44(6) Akta Cukai Pendapatan 1967 (ACP) yang melibatkan Institusi atau Organisasi (IO) hendaklah dikemukakan secara mandatori melalui sistem e-Derma mulai 15 Jun 2026. 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