{"id":32362,"date":"2025-06-30T19:24:47","date_gmt":"2025-06-30T11:24:47","guid":{"rendered":"https:\/\/mcigroup.my\/?p=32362"},"modified":"2025-06-30T19:24:48","modified_gmt":"2025-06-30T11:24:48","slug":"potongan-cukai-2-peratus-ke-atas-bayaran-kepada-epp-meninggal-dunia-tidak-lagi-terpakai-lhdn","status":"publish","type":"post","link":"https:\/\/mcigroup.my\/ms\/berita-bisnes\/potongan-cukai-2-peratus-ke-atas-bayaran-kepada-epp-meninggal-dunia-tidak-lagi-terpakai-lhdn\/","title":{"rendered":"Potongan Cukai 2 Peratus Ke Atas Bayaran Kepada EPP Meninggal Dunia Tidak Lagi Terpakai &#8211; LHDN"},"content":{"rendered":"\n<p>PUTRAJAYA, 30 Jun &#8212; Potongan cukai dua peratus ke atas bayaran yang dibuat kepada\u00a0ejen, pengedar atau pengagih (Individu Pemastautin) (EPP) yang telah meninggal dunia tidak lagi terpakai dan bayaran potongan berkenaan tidak akan diterima Lembaga Hasil Dalam Negeri (LHDN) mulai 1 Ogos ini.<\/p>\n\n\n\n<p>LHDN dalam kenyataan hari ini memaklumkan&nbsp;potongan itu tidak terpakai ke atas bayaran&nbsp;kepada EPP yang telah meninggal dunia kerana takrif individu&nbsp;di bawah Seksyen 2 Akta Cukai Pendapatan (ACP) 1967 merujuk kepada orang yang masih hidup atau&nbsp;<em>natural person<\/em>.<\/p>\n\n\n\n<p>\u201cOleh yang demikian, sekiranya seseorang EPP telah meninggal dunia, mereka tidak lagi dikategorikan sebagai individu bagi maksud peruntukan ini.<\/p>\n\n\n\n<p>\u201cSekiranya masih terdapat pendapatan yang diterima selepas tarikh kematian EPP, pendapatan berkenaan hendaklah dikendalikan sama ada oleh wasi, pentadbir, waris atau&nbsp;wakil sah si mati dan perlu dilaporkan di bawah fail Harta Pusaka (TP),\u201d menurut kenyataan itu.<\/p>\n\n\n\n<p>LHDN memaklumkan&nbsp;wasi, pentadbir, waris atau wakil si mati&nbsp;perlu membuat pendaftaran fail TP di mana-mana pejabat LHDN dengan melengkapkan Borang Pemberitahuan Kematian Pembayar Cukai (CP57) serta mengemukakan dokumen sokongan seperti salinan sijil kematian dan salinan geran probet atau salinan surat kuasa mentadbir.<\/p>\n\n\n\n<p>\u201cLHDN ingin menasihatkan agar syarikat pembayar serta wakil waris atau pentadbir harta pusaka mengambil maklum sepenuhnya akan ketetapan berkenaan dan bertindak sewajarnya dalam menguruskan pendapatan si mati, selaras dengan kehendak undang-undang dan prosedur percukaian yang berkuat kuasa,\u201d menurut kenyataan itu.<\/p>\n\n\n\n<p>LHDN memaklumkan Borang CP57&nbsp;disediakan untuk kemudahan pengguna&nbsp;yang boleh dimuat turun di portal rasmi LHDN menerusi capaian pantas di&nbsp;<a href=\"https:\/\/phl.hasil.gov.my\/pdf\/pdfborang\/Borang_CP57_1.pdf\">https:\/\/phl.hasil.gov.my\/pdf\/pdfborang\/Borang_CP57_1.pdf<\/a>.<\/p>\n\n\n\n<p>Menurut kenyataan itu, Seksyen 107D ACP 1967 memperuntukkan syarikat perlu melaksanakan potongan cukai sebanyak dua&nbsp;peratus ke atas pembayaran tunai yang dibuat kepada EPP.<\/p>\n\n\n\n<p>LHDN memaklumkan bayaran potongan itu adalah terpakai kepada individu pemastautin yang dilantik oleh syarikat pembayar untuk bertindak sebagai EPP dan menerima bayaran yang terbit daripada hasil jualan, transaksi atau skim yang dijalankan atas kapasiti mereka sebagai EPP dengan takrif individu&nbsp;dalam konteks ini merujuk kepada orang yang masih hidup seperti di bawah Seksyen 2 ACP 1967.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>PUTRAJAYA, 30 Jun &#8212; Potongan cukai dua peratus ke atas bayaran yang dibuat kepada\u00a0ejen, pengedar atau pengagih (Individu Pemastautin) (EPP) yang telah meninggal dunia tidak lagi terpakai dan bayaran potongan berkenaan tidak akan diterima Lembaga Hasil Dalam Negeri (LHDN) mulai 1 Ogos ini. LHDN dalam kenyataan hari ini memaklumkan&nbsp;potongan itu tidak terpakai ke atas bayaran&nbsp;kepada [&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-32362","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>Potongan Cukai 2 Peratus Ke Atas Bayaran Kepada EPP Meninggal Dunia Tidak Lagi Terpakai - 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\/potongan-cukai-2-peratus-ke-atas-bayaran-kepada-epp-meninggal-dunia-tidak-lagi-terpakai-lhdn\/\" \/>\n<meta property=\"og:locale\" content=\"ms_MY\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Potongan Cukai 2 Peratus Ke Atas Bayaran Kepada EPP Meninggal Dunia Tidak Lagi Terpakai - LHDN - MCI Group\" \/>\n<meta property=\"og:description\" content=\"PUTRAJAYA, 30 Jun &#8212; Potongan cukai dua peratus ke atas bayaran yang dibuat kepada\u00a0ejen, pengedar atau pengagih (Individu Pemastautin) (EPP) yang telah meninggal dunia tidak lagi terpakai dan bayaran potongan berkenaan tidak akan diterima Lembaga Hasil Dalam Negeri (LHDN) mulai 1 Ogos ini. 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