I-Malaysia 2024 Izinhlawulo Zokugcina Zokufaka Nge-elekthronikhi Zokugcwalisa Sekwephuzile Kudlule Umkhawulo Wesikhathi

Njalo ngoMashi, sekuyisikhathi sokuba izakhamizi zaseMalaysia zifeze izibopho zazo zentela.

• Mhlawumbe abantu abaningi namanje abazi ukuthi iyini intela?
• Ikakhulukazi labo bantu abasha abasanda kuhlanganyela emsebenzini wezenhlalakahle, bacabanga ngephutha ukuthi intela yinto okumele yenziwe yilabo kuphela abavula inkampani futhi benze ibhizinisi.
• Ngakho-ke, abantu abaningi baba “ngabagwemi bentela” ngoba bengaqondi!

Iyini imbuyiselo yentela?

Eqinisweni, inqobo nje uma uyisisebenzi sasehhovisi, kufanele ugcwalise ifomu lentela.

Elinye iphuzu okufanele uliqonde ukuthi ukugcwalisa ifomu lentela akusho ukukhokha intela.

Bika imali engenayo yonyaka ehhovisi lentela, futhi udinga kuphela ukukhokha intela uma yeqa umkhawulo wentela

Izimbuyiselo zentela ziyizakhamizi zase-Malaysian ezibika ngempumelelo imali yazo yonyaka eMnyangweni Wentela Wase-Malaysian Inland, okuhlanganisa:

• Iholo, ikhomishini, indawo yokuqasha, ibhonasi yokuphela konyaka, njll.
• Ayifaki inzuzo emalini efakwa ebhange.
• Ukufaka izintela zakho akusho ukuthi kufanele ukhokhe izintela.
• Uma umholo wakho wonyaka weqa umkhawulo obekwe uhulumeni, kufanele ukhokhe intela yomuntu siqu.
• Kungakhathaliseki ukuthi usebenza noma wenza ibhizinisi, ngenxa yokuphepha, into ebaluleke kakhulu engenakuzitshwa "isimemezelo sentela" kanye "nokukhokha intela".
• Ukugcwaliswa kwentela yemali engenayo ka-2024 kuzodingeka kusukela ngomhlaka-3 Mashi 1.
• Uzohlawuliswa ngokufaka izintela sekwephuzile!

Umnqamulajuqu Wokufaka Imali Yentela ka-2024

Masiqale siqonde umnqamulajuqu wokugcwalisa wonke amadokhumenti entela engenayo ngo-2024.

Nansi iminqamulajuqu yokufaka amafomu entela yemali engenayo:

1. Ifomu i-EA - idokhumenti yemali engenayo enikezwa inkampani kubasebenzi (asikho isidingo sokubika kuziphathimandla ezifanele) - ngaphambi komhla zingama-2 kuNhlolanja.
2. Ifomu CP58 - Amadokhumenti emali engenayo anikezwa inkampani kuma-ejenti, abasabalalisi nabasabalalisi (asikho isidingo sokubika kuziphathimandla ezifanele) - ngaphambi komhla zingama-3 kuNdasa.
3. Ifomu E - Inkampani ithumela imininingwane yeholo laminyaka yonke yabasebenzi - ngaphambi komhla zingama-3 kuNdasa
4. Ifomu BE - Iholo lomuntu siqu, alikho ibhizinisi - ngaphambi komhla zingama-4 kuMbasa
5. Ifomu B - ibhizinisi lomuntu siqu, amakilabhu, njll. - ngaphambi komhla zingama-6 kuJuni
6. I-Form P - Partnerships - ngoJuni 6
7. IFomu C – Pte Ltd inkampani yangasese enomkhawulo - phakathi nezinyanga eziyi-7 ngemuva kosuku lokuvala
8. Ifomu le-PT - Ubambiswano Olukhawulelwe - phakathi nezinyanga eziyi-7 kusukela osukwini lokuvala

Izinhlawulo zokugwema intela/ukubuyisela intela sekwephuzile/ulwazi olungalungile

Abasebenzi basehhovisi bangaqala ukufaka amafomu entela kusukela namuhla.

• Uma intela ibhalwe ngesandla, izokhokhwa ngo-Ephreli 4.

Ubhekana nezijeziso uma ufayela sekwephuzile, ubalekela izintela, noma unikeza ulwazi olungalungile ▼

• Uma ungazifaki izintela zakho, uzobhekana nenhlawulo
• "Ukufaka izintela" kanye "nokukhokha izintela" yizinto ezimbili ezihlukene.
• Ngaphansi kwe-Malaysia's Income Tax Act 1967, abakhokhintela abehlulekayo ukufaka amafomu abo entela bangahlawuliswa phakathi kuka-RM200 no-RM20000, noma baboshwe isikhathi esingeqile kwezinyanga eziyisithupha, noma kokubili.

Yimalini inhlawulo yokugcwalisa intela sekwephuzile?

Okulandelayo yizinhlawulo zokufaka sekwephuzile: 

1. Phakathi nezinyanga eziyi-12 - 20%
2. Phakathi nezinyanga ezingu-12 kuya kwezingu-24 - 25%
3. Phakathi nezinyanga ezingu-24 kuya kwezingu-36 - 30%
4. Ngaphezu kwezinyanga ezingama-36 - 35%

NgokoMthetho 112(3), uMnyango Wezentela Wangaphakathi Namazwe unamandla okubeka inhlawulo ephindwe kathathu kubakhokhi bentela ababambezele ukugcwalisa amafomu abo entela futhi abangazikhokhi izintela zabo.

• Ngaphansi kweSigaba 1967(112) se-Income Tax Act 3, uma umkhokhintela ebambezela ukugcwalisa amafomu entela, uhulumeni angahlawulisa izikhathi ezi-3 zentela ngaphandle kokushushiswa!
• Isigaba 113(1) soMthetho ofanayo sithi abakhokhintela abahlinzeka ngolwazi lwentela olungalungile bangahlawuliswa imali efinyelela ku-R20,000.Ngesikhathi esifanayo, isikhungo sentela singakhokhisa abakhokhi bentela izikhathi ezi-2 zentela!
• Ukwephula iSigaba 114 (ukugwema intela ngamabomu), uma elahlwa yicala, uzohlawuliswa phakathi kuka-RM1,000 no-RM20,000, noma aboshwe isikhathi esingeqile eminyakeni emi-3, noma kokubili, futhi kufanele akhokhe inhlawulo yentela izikhathi ezi-3.

Ungakubukeli phansi ukufakwa kwentela. Kungakhathaliseki ukuthi uyisisebenzi esithuthela kwelinye izwe, qala inkampani futhi uqale ibhizinisi ukuze wenze imali, noma ujahe ukufaka amafomu akho entela, ungalindi kuze kube umzuzu wokugcina ukuze ugcwalise amafomu akho entela.