{"id":9486,"date":"2026-02-07T16:38:32","date_gmt":"2026-02-07T08:38:32","guid":{"rendered":"https:\/\/adventus-consult.com\/artikel\/cukai-jualan-dan-perkhidmatan-2018\/pelepasan-cukai-sewa-pks-2026\/"},"modified":"2026-02-08T10:05:59","modified_gmt":"2026-02-08T02:05:59","slug":"pelepasan-cukai-sewa-pks-2026","status":"publish","type":"page","link":"https:\/\/adventus-consult.com\/ms\/artikel\/cukai-jualan-dan-perkhidmatan-2018\/pelepasan-cukai-sewa-pks-2026\/","title":{"rendered":"Pelepasan Cukai Sewa PKS 2026"},"content":{"rendered":"<style>.kb-row-layout-id9486_a76e36-7f > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9486_a76e36-7f > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9486_a76e36-7f > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);max-width:80%;margin-left:auto;margin-right:auto;padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:minmax(0, 1fr);}.kb-row-layout-id9486_a76e36-7f > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9486_a76e36-7f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}@media all and (max-width: 767px){.kb-row-layout-id9486_a76e36-7f > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9486_a76e36-7f alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-1-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9486_9e6e83-37 > .kt-inside-inner-col,.kadence-column9486_9e6e83-37 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9486_9e6e83-37 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9486_9e6e83-37 > .kt-inside-inner-col{flex-direction:column;}.kadence-column9486_9e6e83-37 > .kt-inside-inner-col > .aligncenter{width:100%;}.kadence-column9486_9e6e83-37 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9486_9e6e83-37{position:relative;}@media all and (max-width: 1024px){.kadence-column9486_9e6e83-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kadence-column9486_9e6e83-37 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9486_9e6e83-37\"><div class=\"kt-inside-inner-col\"><style>.kb-row-layout-id9486_1df8e5-43 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9486_1df8e5-43 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9486_1df8e5-43 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 1.5rem);grid-template-columns:repeat(2, minmax(0, 1fr));}.kb-row-layout-id9486_1df8e5-43 > .kt-row-layout-overlay{opacity:0.30;}@media all and (max-width: 1024px){.kb-row-layout-id9486_1df8e5-43 > .kt-row-column-wrap{grid-template-columns:repeat(2, minmax(0, 1fr));}}@media all and (max-width: 767px){.kb-row-layout-id9486_1df8e5-43 > .kt-row-column-wrap{grid-template-columns:minmax(0, 1fr);}}<\/style><div class=\"kb-row-layout-wrap kb-row-layout-id9486_1df8e5-43 alignnone wp-block-kadence-rowlayout\"><div class=\"kt-row-column-wrap kt-has-2-columns kt-row-layout-equal kt-tab-layout-inherit kt-mobile-layout-row kt-row-valign-top\">\n<style>.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{display:flex;}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col,.kadence-column9486_b96bd2-ee > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column9486_b96bd2-ee{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9486_b96bd2-ee{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9486_b96bd2-ee{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column9486_b96bd2-ee{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_b96bd2-ee > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9486_b96bd2-ee\"><div class=\"kt-inside-inner-col\">\n<p class=\"wp-block-paragraph\">Malaysia telah melancarkan bantuan bersasar untuk perniagaan yang menyewa atau memajak premis dan aset ketara. Dua perubahan ketara:   <\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>pengecualian PKS yang lebih luas melalui ambang jualan tahunan yang lebih tinggi, dan,  <\/li>\n\n\n\n<li>pengecualian selama setahun untuk PKS yang baru ditubuhkan.  <\/li>\n<\/ol>\n<\/div><\/div>\n\n\n<style>.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{display:flex;}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col,.kadence-column9486_98ddeb-87 > .kt-inside-inner-col:before{border-top-left-radius:0px;border-top-right-radius:0px;border-bottom-right-radius:0px;border-bottom-left-radius:0px;}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{column-gap:var(--global-kb-gap-sm, 1rem);}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col > .aligncenter{width:100%;}.kt-row-column-wrap > .kadence-column9486_98ddeb-87{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col:before{opacity:0.3;}.kadence-column9486_98ddeb-87{position:relative;}@media all and (max-width: 1024px){.kt-row-column-wrap > .kadence-column9486_98ddeb-87{align-self:center;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87{align-self:auto;}}@media all and (max-width: 1024px){.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 1024px){.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}@media all and (max-width: 767px){.kt-row-column-wrap > .kadence-column9486_98ddeb-87{align-self:center;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87{align-self:auto;}.kt-inner-column-height-full:not(.kt-has-1-columns) > .wp-block-kadence-column.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}.kadence-column9486_98ddeb-87 > .kt-inside-inner-col{flex-direction:column;justify-content:center;}}<\/style>\n<div class=\"wp-block-kadence-column kadence-column9486_98ddeb-87\"><div class=\"kt-inside-inner-col\"><div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/rental-service-tax-exemption-1024x683.png\" alt=\"pengecualian cukai perkhidmatan sewa PKS\" class=\"wp-image-9480\" srcset=\"https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/rental-service-tax-exemption-1024x683.png 1024w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/rental-service-tax-exemption-300x200.png 300w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/rental-service-tax-exemption-768x512.png 768w, https:\/\/adventus-consult.com\/wp-content\/uploads\/2026\/02\/rental-service-tax-exemption.png 1536w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div><\/div><\/div>\n\n<\/div><\/div>\n\n\n<p class=\"wp-block-paragraph\">Secara keseluruhannya, langkah-langkah ini dapat mengurangkan tekanan aliran tunai dan beban pematuhan bagi perusahaan kecil.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ambang pengecualian PKS meningkat kepada RM1.5 juta.<br>Jika jualan tahunan perniagaan anda (mengikut penilaian LHDN terkini) tidak melebihi RM1.5 juta, perkhidmatan sewaan dan pajakan yang anda perolehi dikecualikan daripada Cukai Perkhidmatan.<br>Pastikan anda mengisytiharkan status PKS melalui <a href=\"https:\/\/mypmk.customs.gov.my\/\" target=\"_blank\" rel=\"noopener\" title=\"Perusahaan Mikro dan Kecil\">MyPMK<\/a> (portal Kastam) untuk pengecualian terpakai.<\/li>\n\n\n\n<li>PKS baharu: Cuti Cukai Perkhidmatan sewa\/pajakan selama 12 bulan.  <br>PKS yang baru ditubuhkan mendapat pengecualian selama setahun bermula dari tarikh pendaftaran Suruhanjaya Syarikat Malaysia (SSM) mereka (atau pihak berkuasa yang setaraf di Sabah\/Sarawak).  <br>Selepas tahun tersebut, anda mesti memfailkan penyata cukai pendapatan pertama anda dan mengemas kini maklumat LHDNM ke dalam MyPMK untuk terus layak (jika masih dalam lingkungan ambang RM1.5 juta).<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Mengapa ini penting<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Sewa merupakan kos operasi utama bagi syarikat baharu dan firma kecil.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pengecualian Cukai Perkhidmatan ke atas caj sewa\/pajakan boleh mengurangkan kos penghunian yang berkesan dan membebaskan modal kerja.  <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bagi PKS melebihi RM1.5 juta, pengurangan kadar kepada 6% (dilaksanakan buat sementara waktu sebagai pengecualian 2% sehingga diwartakan) juga memberikan penjimatan berbanding kadar 8% yang diperkenalkan pada pertengahan 2025.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Skop dan contoh<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Polisi ini terpakai kepada perkhidmatan sewaan atau pajakan dalam <a href=\"https:\/\/mysst.customs.gov.my\/assets\/document\/Industry%20Guides\/GI\/5.%20GUIDE%20ON%20RENTAL%20OR%20LEASING%20SERVICES.pdf\" target=\"_blank\" rel=\"noopener\" title=\"Panduan JKDM mengenai perkhidmatan sewaan atau pajakan\">Kumpulan K Peraturan Cukai Perkhidmatan 2018<\/a> , yang meliputi aset ketara seperti premis bukan kediaman, peralatan, kenderaan dan sewaan bercukai yang serupa (tertakluk kepada pengecualian tersenarai dan polisi sektor berasingan).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Pelepasan PKS adalah di pihak penyewa (penyewa\/pelanggan) dan bergantung pada pendaftaran MyPMK yang betul dan pengisytiharan jualan tahunan.  <\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Senarai Semak: Cara Memenuhi Syarat untuk Pengecualian Cukai Perkhidmatan PKS (Sewa\/Pajakan)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Gunakan senarai langkah demi langkah ini untuk mengelakkan kesulitan yang biasa.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Untuk <strong>PKS sedia ada<\/strong> (perniagaan yang sedang berjalan)<\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Sahkan status PKS dan jualan tahunan\n<ul class=\"wp-block-list\">\n<li>Sahkan bahawa jumlah jualan tahunan adalah kurang daripada RM1,500,000 berdasarkan tahun taksiran terkini yang difailkan dengan LHDNM.  <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Daftar dan isytiharkan melalui MyPMK (JKDM)\n<ul class=\"wp-block-list\">\n<li>Log masuk ke <a href=\"https:\/\/mypmk.customs.gov.my\/\" target=\"_blank\" rel=\"noopener\" title=\"Perusahaan Mikro dan Kecil\">MyPMK<\/a> dan isytiharkan status PKS; pengecualian ini terikat dengan pengisytiharan ini.<\/li>\n\n\n\n<li>Simpan rekod pengisytiharan dan sebarang pengakuan.  <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Pastikan pemfailan LHDN dikemas kini\n<ul class=\"wp-block-list\">\n<li>Pastikan penyata cukai pendapatan terkini anda difailkan; angka jualan yang digunakan untuk ujian RM1.5 juta mestilah datang daripada tahun taksiran terkini LHDNM.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Kemas kini jualan tahunan dalam MyPMK setiap tahun\n<ul class=\"wp-block-list\">\n<li>MyPMK memerlukan kemas kini tahunan bagi angka jualan anda; kegagalan boleh menjejaskan pengecualian.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Berselaras dengan tuan tanah\/penyedia perkhidmatan anda\n<ul class=\"wp-block-list\">\n<li>Maklumkan kepada mereka bahawa sewa\/pajakan PKS anda layak mendapat pengecualian Cukai Perkhidmatan dan berikan sebarang butiran invois yang diperlukan oleh Kastam (cth., menyatakan cukai yang dikecualikan).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Mengekalkan dokumentasi yang kukuh\n<ul class=\"wp-block-list\">\n<li>Menyimpan kontrak, invois, pengesahan MyPMK, bukti LHDN dan sebarang surat-menyurat untuk mengesahkan tuntutan pengecualian jika diperlukan untuk semakan JKDM.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Untuk <strong>PKS (perusahaan permulaan) yang baru ditubuhkan<\/strong><\/h3>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Semak tarikh penubuhan anda\n<ul class=\"wp-block-list\">\n<li>Pengecualian selama setahun bermula dari tarikh pendaftaran SSM anda (atau yang setaraf di Sabah\/Sarawak). Catatkan tarikh yang tepat. <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Daftar status PKS di MyPMK dengan segera\n<ul class=\"wp-block-list\">\n<li>Pengecualian memerlukan pengisytiharan MyPMK dan pendaftaran status PKS. Lakukan ini sebaik sahaja anda mula menyewa\/memajak. <\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Rancang untuk tahun pasca pengecualian\n<ul class=\"wp-block-list\">\n<li>Selepas tahun pertama, anda mesti mengemukakan penyata cukai LHDN pertama anda dan mengemas kini data LHDN ke dalam MyPMK untuk terus menikmati pengecualian PKS (jika anda kekal dalam ambang RM1.5 juta).<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li>Sahkan invois menunjukkan layanan pengecualian\n<ul class=\"wp-block-list\">\n<li>Minta tuan tanah\/penyedia perkhidmatan anda untuk menunjukkan pengecualian dengan betul pada invois.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\">Jika anda <strong>melebihi jualan tahunan RM1.5 juta<\/strong><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Anda tidak lagi layak mendapat pengecualian sewa\/pajakan PKS dan sepatutnya menjangkakan Cukai Perkhidmatan pada kadar 6% (dioperasikan sebagai pengecualian 2% sementara menunggu warta). Pastikan sistem dikemas kini untuk perubahan kadar dalam pengebilan dan pelaporan. <\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Petua praktikal dan nota pematuhan<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Pengendalian peralihan kadar: Bagi penyewa melebihi RM1.5 juta, kadar 6% terpakai mulai 1 Jan 2026, tetapi secara pentadbirannya muncul sebagai pengecualian 2% sehingga perintah kadar yang dipinda diwartakan.<br> Bincangkan dengan tuan tanah anda bagaimana nota kredit atau pelarasan invois diuruskan jika terdapat pertindihan dengan pengebilan pra-2026.<\/li>\n\n\n\n<li>Ketepatan penting: JKDM boleh menuntut Cukai Perkhidmatan jika pengisytiharan tidak tepat atau syarat tidak dipenuhi; simpan bukti dan kemas kini MyPMK setiap tahun.<\/li>\n\n\n\n<li>Pelepasan kumpulan &amp; pembahagian lain: Pelepasan tambahan (cth., sewaan\/pajakan intra-kumpulan; aset tertentu seperti pesawat\/kapal) wujud di bawah Dasar Cukai Perkhidmatan 2\/2025 dan pindaan berikutnya. Jika berkaitan, semak dasar tersebut dengan penasihat anda. <\/li>\n<\/ul>\n\n\n<style>.wp-block-kadence-spacer.kt-block-spacer-9522_be5db5-4c .kt-block-spacer{height:60px;}.wp-block-kadence-spacer.kt-block-spacer-9522_be5db5-4c .kt-divider{border-top-width:1px;height:1px;border-top-color:var(--global-palette1, #3182CE);width:80%;border-top-style:solid;}<\/style>\n<div class=\"wp-block-kadence-spacer aligncenter kt-block-spacer-9522_be5db5-4c\"><div class=\"kt-block-spacer kt-block-spacer-halign-center\"><hr class=\"kt-divider\"\/><\/div><\/div>\n\n\n<style>.kb-row-layout-id9522_e9c9d5-22 > .kt-row-column-wrap{align-content:start;}:where(.kb-row-layout-id9522_e9c9d5-22 > .kt-row-column-wrap) > .wp-block-kadence-column{justify-content:start;}.kb-row-layout-id9522_e9c9d5-22 > .kt-row-column-wrap{column-gap:var(--global-kb-gap-md, 2rem);row-gap:var(--global-kb-gap-md, 2rem);padding-top:var(--global-kb-spacing-sm, 1.5rem);padding-bottom:var(--global-kb-spacing-sm, 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href=\"https:\/\/adventus-consult.com\/ms\/artikel\/cukai-jualan-dan-perkhidmatan-2018\/meluaskan-skop-cukai-jualan-dan-perkhidmatan-sst-berkuatkuasa-1-julai-2025\/\">Meluaskan Skop Cukai Jualan dan Perkhidmatan (SST) Berkuatkuasa 1 Julai 2025<\/a><\/li>\n<li class=\"page_item page-item-7648\"><a href=\"https:\/\/adventus-consult.com\/ms\/artikel\/cukai-jualan-dan-perkhidmatan-2018\/sst-akan-dilaksanakan-mulai-1-september-2018\/\">SST akan dilaksanakan mulai 1 September 2018<\/a><\/li>\n\n<\/ul>\n<\/div><\/div>\n\n\n<style>.kadence-column9522_8a928f-0d > .kt-inside-inner-col{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kadence-column9522_8a928f-0d > .kt-inside-inner-col{border-top:1px solid var(--global-palette1, #3182CE);border-right:1px solid var(--global-palette1, #3182CE);border-bottom:1px solid var(--global-palette1, 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Dua perubahan ketara: Secara keseluruhannya, langkah-langkah ini dapat mengurangkan tekanan aliran tunai dan beban pematuhan bagi perusahaan kecil. Mengapa ini penting Sewa merupakan kos operasi utama bagi syarikat baharu dan firma kecil. Pengecualian Cukai Perkhidmatan ke atas caj sewa\/pajakan boleh&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":7626,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_kad_blocks_custom_css":"","_kad_blocks_head_custom_js":"","_kad_blocks_body_custom_js":"","_kad_blocks_footer_custom_js":"","_kadence_starter_templates_imported_post":false,"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"class_list":["post-9486","page","type-page","status-publish","hentry"],"aioseo_notices":[],"aioseo_head":"\n\t\t<!-- All in One SEO Pro 5.0.1.1 - aioseo.com -->\n\t<meta name=\"description\" content=\"Malaysia menaikkan ambang pengecualian cukai sewa PKS kepada RM1.5 juta dengan pelepasan cukai selama 1 tahun untuk PKS baharu bermula 2026. 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