Estimates of Federal Government`s Revenue For The Year 2014

Transcription

Anggaran Hasil Kerajaan
Persekutuan Tahun 2014
Estimates Of Federal
Government’s Revenue
For 2014
Kementerian Kewangan Malaysia
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Kertas Perintah 46 Tahun 2013
MALAYSIA
DIKEMUKAKAN DALAM DEWAN RAKYAT MENURUT PERINTAH
ANGGARAN HASIL
KERAJAAN PERSEKUTUAN
TAHUN 2014
KEMENTERIAN KEWANGAN
MALAYSIA
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KANDUNGAN
CONTENTS
MUKA
SURAT
PAGE
Memorandum Perbendaharaan Mengenai Anggaran Hasil Kerajaan
Persekutuan Bagi Tahun 2014............................................................................
1
Penjenisan Hasil...................................................................................................
Semakan Semula Hasil Kerajaan Persekutuan Bagi Tahun 2013.........................
Hasil Cukai......................................................................................................
Cukai Langsung........................................................................................
Cukai Tidak Langsung..............................................................................
Hasil Bukan Cukai..........................................................................................
Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan...................
Anggaran Hasil Kerajaan Persekutuan Bagi Tahun 2014....................................
Hasil Cukai.....................................................................................................
Cukai Langsung........................................................................................
Cukai Tidak Langsung..............................................................................
Hasil Bukan Cukai...........................................................................................
Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan....................
Lampiran A1-A3
Treasury Memorandum On The Federal Government’s Revenue Estimates
For 2014................................................................................................................
Classification Of Revenue.....................................................................................
Review Of Federal Government’s Revenue For 2013..........................................
Tax Revenue.....................................................................................................
Direct Taxes..............................................................................................
Indirect Taxes............................................................................................
Non-Tax Revenue.............................................................................................
Non-Revenue Receipts and Revenue from the Federal Territories.................
Estimates Of Federal Government’s Revenue For 2014......................................
Tax Revenue....................................................................................................
Direct Taxes..............................................................................................
Indirect Taxes............................................................................................
Non-Tax Revenue.............................................................................................
Non-Revenue Receipts and Revenue from the Federal Territories.................
Appendix A1-A3
Pro-forma Lembaran Imbangan Seperti Pada 31 Disember 2013
Pro-forma Balance Sheet As At 31 December 2013...........................................
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Ringkasan Anggaran Hasil Kerajaan Persekutuan Bagi Tahun 2014
Abstract Of The Federal Government’s Revenue Estimates For 2014..............
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Butir-Butir Anggaran Hasil Tahun 2014
Details Of Estimated Revenue For 2014............................................................
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Jumlah Hasil Selepas Langkah-Langkah Percukaian
Total Revenue After Tax Measures......................................................................
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MEMORANDUM PERBENDAHARAAN MENGENAI ANGGARAN
HASIL KERAJAAN PERSEKUTUAN BAGI TAHUN 2014
1. Memorandum ini menerangkan anggaran hasil Kerajaan Persekutuan bagi tahun 2014 dan
semakan hasil bagi tahun 2013. Memorandum ini disediakan mengikut Perkara 99 Perlembagaan
Persekutuan.
2. Hasil Kerajaan Persekutuan bagi tahun 2014 dianggarkan berjumlah RM224,094 juta. Jumlah
ini belum mengambil kira peningkatan hasil daripada langkah percukaian dalam Belanjawan 2014
yang dianggarkan sebanyak RM150 juta. Butiran lanjut anggaran hasil bagi tahun 2014, anggaran
asal dan disemak bagi tahun 2013 dan pungutan sebenar tahun 2012 masing-masing adalah seperti
di Lampiran A1 hingga A3.
PENJENISAN HASIL
3. Hasil Kerajaan Persekutuan terbahagi kepada 4 kategori umum iaitu Hasil Cukai, Hasil Bukan
Cukai, Terimaan Bukan Hasil dan Hasil Daripada Wilayah Persekutuan.
4. Hasil Cukai dikelaskan kepada Hasil Cukai Langsung dan Hasil Cukai Tidak Langsung. Hasil
Cukai Langsung termasuklah hasil daripada:
a.
cukai pendapatan (individu, syarikat, petroleum, pegangan dan koperasi);
b.
duti setem;
c.
cukai keuntungan harta tanah; dan
d.
cukai aktiviti perniagaan Labuan.
Hasil Cukai Tidak Langsung pula termasuk hasil daripada duti eksport, duti import, duti eksais, cukai
jualan, cukai perkhidmatan dan levi.
5.
Hasil Bukan Cukai terdiri daripada:
a.
lesen dan permit (merangkumi semua bayaran yang dikenakan berhubung dengan pemberian
hak kepada individu, perbadanan, perniagaan termasuk royalti daripada petroleum dan
lain-lain perusahaan bagi tujuan kawalan atau peraturan dan lesen kenderaan bermotor);
b.
bayaran perkhidmatan (merangkumi terimaan bagi perkhidmatan yang diberi oleh Kerajaan
Persekutuan kepada orang awam);
c.
perolehan daripada jualan barang (merangkumi terimaan daripada jualan harta benda fizikal
yang dimiliki oleh Kerajaan termasuk tanah, bangunan, peralatan pejabat, stor dan jualan
barang pelbagai jenis untuk orang awam);
d.
sewaan (merangkumi sewa tanah, sewa bangunan, sewa kenderaan dan sewa jentera);
e.
faedah dan perolehan daripada pelaburan (merangkumi faedah pinjaman yang diberi oleh
Kerajaan, faedah bank, dividen yang diperoleh daripada bon atau saham dan perolehan
daripada jualan pelaburan);
f.
denda dan penalti; dan
g.
sumbangan dan bayaran ganti rugi/pampasan daripada dalam dan luar negara.
6.
Terimaan Bukan Hasil termasuk:
a.
pulang balik perbelanjaan (merangkumi terimaan balik bayaran daripada tahun-tahun lepas,
pulang balik gaji kerana perletakan jawatan dan pulang balik perbelanjaan latihan);
b.
kredit antara jabatan (merangkumi pindahan dana di antara Kementerian atau Jabatan bagi
perkhidmatan yang diberi di antara agensi Kerajaan);
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c.
pulang balik bagi bayaran berlebihan atau kekhilafan bayaran dalam tahun fiskal yang lalu;
d.
bayaran balik seperti bayaran balik ke atas sumbangan Kerajaan di bawah Skim Kumpulan
Wang Simpanan Pekerja; dan
e.
sumbangan daripada jabatan Kerajaan, badan berkanun atau syarikat milik Kerajaan.
7. Hasil daripada Wilayah Persekutuan terdiri daripada hasil cukai dan hasil bukan cukai termasuk
penerimaan daripada lesen dan permit, premium, cukai tanah, jualan aset, sewaan, bayaran perkhidmatan
dan duti hiburan.
SEMAKAN SEMULA HASIL KERAJAAN PERSEKUTUAN BAGI TAHUN 2013
8. Hasil Kerajaan Persekutuan disemak bagi tahun 2013 dijangka bertambah sebanyak RM12,301
juta atau 6% kepada RM220,422 juta berbanding anggaran asal 2013 yang berjumlah RM208,121
juta, iaitu selepas mengambilkira langkah cukai. Ini adalah disebabkan oleh peningkatan anggaran
hasil cukai, hasil bukan cukai, terimaan bukan hasil dan hasil daripada Wilayah Persekutuan yang
masing-masing sebanyak RM4,881 juta, RM6,108 juta, RM943 juta dan RM369 juta.
9. Jumlah hasil disemak tahun 2013 dijangka meningkat sebanyak RM12,509 juta atau 6% kepada
RM220,422 juta dibandingkan dengan kutipan sebenar tahun 2012 sebanyak RM207,913 juta.
Peningkatan ini merangkumi hasil cukai, terimaan bukan hasil dan hasil daripada Wilayah Persekutuan
masing-masing sebanyak RM11,863 juta, RM649 juta dan RM479 juta. Hasil cukai bagi tahun 2013
dijangka menyumbang sebanyak 74% kepada jumlah hasil sementara hasil bukan cukai, terimaan
bukan hasil dan hasil Wilayah Persekutuan sebanyak 26%. Penyumbang utama peningkatan kutipan
hasil Kerajaan Persekutuan pada tahun 2013 adalah dijangka daripada:
a.
cukai pendapatan syarikat sebanyak RM2,763 juta;
b.
cukai pendapatan individu sebanyak RM2,292 juta;
c.
royalti petroleum sebanyak RM1,286 juta;
d.
pensekuritian pinjaman perumahan kakitangan Kerajaan sebanyak RM4,200 juta; dan
e.
perolehan daripada jualan aset sebanyak RM853 juta.
10. Anggaran hasil disemak ini dipengaruhi oleh unjuran Keluaran Dalam Negeri Kasar (KDNK)
pada kadar 4.5% - 5.0% dan unjuran purata harga minyak mentah (Tapis) sebanyak USD115.00 setong
pada tahun 2013.
11. Ringkasan anggaran disemak berbanding anggaran asal tahun 2013 bagi hasil cukai, hasil bukan
cukai, terimaan bukan hasil dan hasil daripada Wilayah Persekutuan adalah seperti di Jadual 1.
Jadual 1
Ringkasan Hasil Utama
2013
Anggaran
Asal
2013
Anggaran
Disemak
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
158,625
163,506
4,881
3
48,320
54,428
6,108
13
Terimaan Bukan Hasil
583
1,526
943
162
Hasil daripada Wilayah Persekutuan
593
962
369
62
208,121
220,422
12,301
6
Klasifikasi Hasil
Hasil Cukai
Hasil Bukan Cukai
Jumlah Hasil
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Cukai Langsung
12. Anggaran hasil cukai langsung disemak bagi tahun 2013 adalah seperti di Jadual 2. Hasil cukai
langsung dijangka menyumbang sejumlah RM127,020 juta iaitu 78% daripada jumlah hasil cukai atau
58% daripada jumlah hasil keseluruhan.
Jadual 2
Hasil Cukai Langsung
2013
Anggaran
Asal
2013
Anggaran
Disemak
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
114,736
120,073
5,337
5
Individu
24,137
26,429
2,292
9
Syarikat
57,668
60,431
2,763
5
Petroleum
30,507
30,507
0
0
Pegangan
1,980
2,328
348
18
Koperasi
421
357
(64)
(15)
Lain-lain
23
21
(2)
(9)
LAIN-LAIN CUKAI LANGSUNG
6,688
6,947
259
4
Duit Setem
5,935
6,214
279
5
729
653
(76)
(10)
24
80
56
233
121,424
127,020
5,596
Sumber Hasil
CUKAI PENDAPATAN
Cukai Keuntungan Harta Tanah
Lain-lain
Cukai langsung
5
13. Bagi tahun 2013, anggaran hasil disemak ke atas cukai pendapatan dijangka mencapai
RM120,073 juta, iaitu 5% lebih tinggi daripada anggaran asal berjumlah RM114,736 juta dan 9%
lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah RM110,662 juta. Cukai pendapatan
dijangka menyumbang 73% kepada hasil cukai yang mana komponen utama adalah cukai pendapatan
syarikat sebanyak 37%, cukai pendapatan petroleum sebanyak 19% dan cukai pendapatan individu
sebanyak 16%.
14. Anggaran hasil disemak bagi cukai pendapatan syarikat dijangka sebanyak RM60,431 juta iaitu
5% lebih tinggi daripada anggaran asal 2013 yang berjumlah RM57,668 juta dan 18% lebih tinggi
daripada pungutan sebenar tahun 2012 yang berjumlah RM51,288 juta. Pertambahan ini selepas
mengambilkira faktor berikut:
a.
jangkaan pertumbuhan KDNK pada kadar 4.5% - 5.0% bagi tahun 2013;
b.
syarikat membuat anggaran bayaran ansuran cukai bulanan yang lebih tinggi berbanding
tahun 2012; dan
c.
peruntukan bayaran balik cukai menurun kepada RM7,000 juta berbanding RM8,003 juta
pada tahun 2012.
15. Cukai pendapatan individu pula dijangka meningkat sebanyak 9% kepada RM26,429 juta
berbanding anggaran asal tahun 2013 yang berjumlah RM24,137 juta dan 15% lebih tinggi daripada
pungutan sebenar tahun 2012 yang berjumlah RM22,977 juta. Antara faktor yang menyumbang kepada
kenaikan hasil daripada cukai pendapatan individu adalah pengemaskinian potongan cukai melalui
Potongan Cukai Bulanan (PCB) oleh majikan.
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16. Hasil daripada cukai pendapatan petroleum dijangka tidak berubah berbanding anggaran asal
sebanyak RM30,507 juta. Walau bagaimanapun, anggaran disemak cukai pendapatan petroleum menurun
sebanyak 10% berbanding pungutan sebenar tahun 2012 sebanyak RM33,934 juta. Penurunan ini
disebabkan oleh faktor berikut:
a.
anggaran purata harga minyak mentah (Tapis) sebanyak USD115.00 setong bagi tahun
2013 berbanding USD118.58 setong pada tahun 2012; dan
b.
syarikat petroleum membuat semakan anggaran bayaran ansuran bulanan yang lebih rendah
berbanding tahun 2012.
Lain-lain Cukai Langsung
17. Hasil lain-lain cukai langsung yang terdiri daripada duti setem, cukai keuntungan harta tanah
dan lain-lain cukai dijangka meningkat kepada RM6,947 juta bagi tahun 2013. Jumlah tersebut
adalah 4% lebih tinggi daripada anggaran asal berjumlah RM6,688 juta dan 11% lebih tinggi
daripada kutipan sebenar tahun 2012 berjumlah RM6,275 juta. Peningkatan ini berpunca daripada
pertumbuhan positif sektor hartanah, pasaran saham dan sektor insurans. Peningkatan ini turut
disumbangkan oleh kesan peningkatan kadar cukai keuntungan harta tanah yang diumumkan di dalam
Belanjawan 2013.
Cukai Tidak Langsung
18. Anggaran hasil disemak bagi cukai tidak langsung bagi tahun 2013 adalah seperti di
Jadual 3. Hasil cukai tidak langsung dijangka menyumbang sejumlah RM36,486 juta, iaitu 22%
daripada jumlah hasil cukai dan 17% daripada jumlah hasil keseluruhan.
Jadual 3
Hasil Cukai Tidak Langsung
Sumber Hasil
2013
Anggaran
Asal
2013
Anggaran
Disemak
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
(16)
Duti Eksport
2,512
2,099
(413)
Duti Import
2,358
2,417
59
3
Duti Eksais
12,782
12,728
(54)
0
Cukai Jualan
9,645
10,199
554
6
Cukai Perkhidmatan
6,507
6,161
(346)
(5)
623
150
(473)
(76)
2,774
2,732
(42)
(2)
37,201
36,486
(715)
(2)
Levi
Lain-lain
CUKAI TIDAK LANGSUNG
Duti Eksport
19. Bagi tahun 2013, hasil disemak duti eksport dijangka berjumlah RM2,099 juta, iaitu 16% lebih
rendah daripada anggaran asal bagi tahun 2013 yang berjumlah RM2,512 juta. Walau bagaimanapun,
anggaran duti eksport ini 7% lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah
RM1,968 juta. Peningkatan ini disumbangkan oleh anggaran kuantiti eksport minyak mentah yang
lebih tinggi pada tahun 2013 iaitu sebanyak 12.68 juta tan berbanding 11.86 juta tan pada tahun
2012 .
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Duti Import dan Duti Eksais
20. Hasil disemak duti import bagi tahun 2013 dijangka berjumlah RM2,417 juta, iaitu 3% lebih
tinggi berbanding anggaran asal 2013 yang berjumlah RM2,358 juta dan 6% lebih tinggi daripada
pungutan sebenar tahun 2012 yang berjumlah RM2,282 juta. Hasil duti eksais untuk tahun 2013
dijangka menurun sebanyak RM54 juta kepada RM12,728 juta berbanding anggaran asal yang
berjumlah RM12,782 juta, tetapi 4% lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah
RM12,187 juta. Peningkatan anggaran disemak ke atas duti eksais berbanding pungutan sebenar 2012
adalah disebabkan oleh peningkatan permintaan ke atas kenderaan.
21. Hasil daripada duti import ke atas kenderaan CKD dan CBU dijangka menurun 39% kepada
RM480 juta berbanding anggaran asal 2013 berjumlah RM792 juta dan 36% lebih rendah daripada
pungutan sebenar tahun 2012 yang berjumlah RM754 juta. Penurunan tersebut disebabkan oleh
impak Malaysia-Japan Economic Partnership Agreement ke atas kadar duti import bagi beberapa
jenis kenderaan yang diimport daripada Jepun dan pengecualian duti import ke atas kenderaan
hibrid. Hasil duti eksais ke atas kenderaan dijangka menurun 1% kepada RM7,308 juta berbanding
anggaran asal berjumlah RM7,407 juta, tetapi 3% lebih tinggi daripada pungutan sebenar tahun
2012 yang berjumlah RM7,085 juta. Anggaran disemak kutipan duti eksais ke atas kenderaan
dijangka meningkat berikutan peningkatan permintaan ke atas kenderaan penumpang sebanyak
4.6% bagi tempoh Januari hingga Jun 2013 berbanding tempoh yang sama pada tahun 2012.
22. Hasil disemak duti import ke atas minuman keras dan malt dijangka berjumlah RM57 juta,
iaitu 32% lebih rendah berbanding dengan anggaran asal 2013 sebanyak RM84 juta dan 28% lebih
rendah daripada pungutan sebenar tahun 2012 yang berjumlah RM79 juta. Manakala hasil daripada
duti eksais ke atas barangan yang sama dianggarkan berjumlah RM1,483 juta, iaitu 5% lebih rendah
daripada anggaran asal 2013 yang berjumlah RM1,565 juta tetapi 5% lebih tinggi daripada pungutan
sebenar tahun 2012 yang berjumlah RM1,417 juta.
23. Hasil duti import ke atas tembakau, rokok dan cerut pula dijangka meningkat dengan mendadak
sebanyak 329% kepada RM133 juta pada tahun 2013 berbanding anggaran asal sebanyak RM31 juta
dan 280% lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah RM35 juta. Manakala
hasil disemak tahun 2013 bagi duti eksais ke atas barangan yang sama dijangka berjumlah RM3,486
juta, iaitu 2% lebih tinggi daripada anggaran asal yang berjumlah RM3,403 juta dan 6% lebih tinggi
daripada pungutan sebenar tahun 2012 yang berjumlah RM3,281 juta.
Cukai Jualan dan Cukai Perkhidmatan
24. Anggaran hasil cukai jualan disemak dijangka meningkat kepada RM10,199 juta, iaitu 6% lebih
tinggi daripada anggaran asal 2013 berjumlah RM9,645 juta dan 7% lebih tinggi daripada kutipan
sebenar tahun 2012 yang berjumlah RM9,496 juta. Peningkatan ini adalah disebabkan oleh peningkatan
kutipan cukai jualan ke atas kenderaan penumpang. Kutipan cukai jualan ke atas kenderaan penumpang
dijangka menyumbang sebanyak 32% kepada keseluruhan kutipan cukai jualan.
25. Hasil disemak cukai perkhidmatan dijangka menurun kepada RM6,161 juta, iaitu 5% lebih
rendah daripada anggaran asal 2013 berjumlah RM6,507 juta, tetapi meningkat 10% berbanding
kutipan sebenar tahun 2012 yang berjumlah RM5,583 juta. Peningkatan ini adalah disebabkan oleh
peningkatan penggunaan perkhidmatan bercukai.
Levi
26. Hasil disemak levi dijangka menurun sebanyak 76% kepada RM150 juta berbanding anggaran
asal 2013 berjumlah RM623 juta dan 73% lebih rendah daripada kutipan sebenar tahun 2012 yang
berjumlah RM552 juta. Penurunan dalam anggaran disemak bagi levi berbanding kutipan sebenar
tahun 2012 adalah disebabkan oleh jangkaan harga purata minyak sawit mentah (CPO) yang lebih
rendah iaitu RM2,300 satu tan metrik pada tahun 2013. Harga tersebut adalah lebih rendah daripada
paras threshold iaitu RM2,500 satu tan metrik berbanding purata harga CPO sebenar RM2,764 satu
tan metrik pada tahun 2012.
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Lain-lain Cukai Tidak Langsung
27. Hasil dari lain-lain cukai tidak langsung bagi tahun 2013 dijangka berjumlah RM2,732 juta,
iaitu menurun sebanyak 2% daripada anggaran asal 2013 yang berjumlah RM2,774 juta, tetapi 4%
lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah RM2,638 juta.
Hasil Bukan Cukai
28. Anggaran hasil bukan cukai bagi tahun 2013 adalah seperti di Jadual 4. Hasil bukan cukai
dijangka menyumbang sebanyak 25% kepada hasil Kerajaan Persekutuan iaitu sebanyak RM54,428
juta. Jumlah ini adalah 13% lebih tinggi daripada anggaran asal berjumlah RM48,320 juta tetapi
1% lebih rendah daripada kutipan sebenar tahun 2012 yang berjumlah RM54,909 juta. Peningkatan
anggaran hasil bukan cukai berbanding anggaran asal 2013 adalah disebabkan oleh hasil disemak
bagi faedah dan perolehan daripada pelaburan yang dijangka meningkat kepada RM35,062 juta, iaitu
12% lebih tinggi daripada anggaran asal 2013 yang berjumlah RM31,274 juta. Walau bagaimanapun,
anggaran hasil disemak bagi komponen yang sama menurun sebanyak 5% daripada kutipan sebenar
tahun 2012 yang berjumlah RM36,736 juta. Hasil yang diterima daripada faedah dan perolehan
daripada pelaburan dalam tahun 2013 termasuk:
a.
dividen daripada PETRONAS sebanyak RM27,000 juta;
b.
pensekuritian pinjaman perumahan kakitangan Kerajaan sebanyak RM4,200 juta;
c.
dividen daripada Bank Negara Malaysia sebanyak RM1,500 juta; dan
d.
dividen daripada Khazanah Nasional Berhad sebanyak RM850 juta.
Jadual 4
Hasil Bukan Cukai
2013
Anggaran
Asal
2013
Anggaran
Disemak
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
11,370
13,468
2,098
18
1,356
1,224
(132)
(10)
Perolehan dari Jualan Barang
667
1,520
853
128
Sewaan
155
230
75
48
31,274
35,062
3,788
12
Denda dan Penalti
2,182
1,047
(1,135)
Lain-lain
1,316
1,877
561
43
48,320
54,428
6,108
13
Sumber Hasil
Lesen dan Permit
Bayaran Perkhidmatan
Faedah & Perolehan Pelaburan
HASIL BUKAN CUKAI
(52)
Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan
29. Hasil disemak 2013 bagi terimaan bukan hasil dijangka meningkat dengan mendadak sebanyak 162%
kepada RM1,526 juta berbanding anggaran asal berjumlah RM583 juta, tetapi 74% lebih tinggi daripada
pungutan sebenar tahun 2012 yang berjumlah RM877 juta. Peningkatan anggaran hasil disemak bagi
terimaan bukan hasil bagi tahun 2013 berbanding anggaran asal tahun 2013 adalah disumbangkan oleh
terimaan balik bayaran tahun-tahun lalu, pulangan balik Imbuhan Tetap Perumahan (ITP) bagi penjawat
6
10/22/13 1:21:56 AM
awam yang menduduki rumah Kerajaan dan wang tak dituntut. Hasil dari Wilayah Persekutuan dianggarkan
berjumlah RM962 juta, iaitu 62% lebih tinggi berbanding dengan anggaran asal 2013 yang berjumlah
RM593 juta dan 99% lebih tinggi daripada pungutan sebenar tahun 2012 yang berjumlah RM483 juta.
Peningkatan anggaran hasil disemak bagi hasil daripada Wilayah Persekutuan berbanding anggaran asal
bagi tahun 2013 adalah disumbangkan oleh peningkatan kutipan ke atas premium dan cukai tanah serta
jualan aset.
ANGGARAN HASIL KERAJAAN PERSEKUTUAN BAGI TAHUN 2014
30. Jumlah hasil Kerajaan Persekutuan untuk tahun 2014, sebelum mengambil kira perubahan cukai
yang dicadangkan dalam Belanjawan 2014, dianggarkan berjumlah RM224,094 juta, iaitu 2% lebih
tinggi daripada anggaran disemak bagi tahun 2013 yang berjumlah RM220,422 juta. Peningkatan
anggaran hasil ini disebabkan oleh faktor berikut:
a.
unjuran pertumbuhan KDNK antara 5.0% - 5.5%; dan
b.
akaun premium sebanyak RM1,500 juta.
31. Bagi tahun 2014, hasil cukai langsung dijangka menyumbang sebanyak RM133,148 juta atau
59% daripada jumlah keseluruhan hasil manakala cukai tidak langsung pula dijangka berjumlah
RM38,822 juta atau 17% daripada jumlah keseluruhan hasil. Ini bermakna jumlah hasil cukai
adalah dijangka menyumbang sebanyak RM171,970 juta atau 76% daripada hasil Kerajaan
Persekutuan. Sumbangan hasil bukan cukai dianggarkan berjumlah RM50,627 juta atau 23% daripada
keseluruhan hasil manakala bakinya yang berjumlah RM1,497 juta atau 1% merupakan terimaan
bukan hasil dan hasil daripada Wilayah Persekutuan. Ringkasan komponen utama hasil cukai,
hasil bukan cukai, terimaan bukan hasil dan hasil daripada Wilayah Persekutuan adalah seperti di
Jadual 5. Perbandingan anggaran hasil tahun 2014 dengan anggaran disemak 2013 adalah seperti
di Lampiran A3.
Jadual 5
Ringkasan Komponen Utama Hasil
Klasifikasi Hasil
Hasil Cukai
Hasil Bukan Cukai
Terimaan Bukan Hasil
Hasil daripada Wilayah Persekutuan
Jumlah Hasil
2013
Anggaran
Disemak
2014
Anggaran
Belanjawan
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
163,506
171,970
8,464
54,428
50,627
(3,801)
(7)
1,526
852
(674)
(44)
962
645
(317)
(33)
220,422
224,094
3,672
2
5
Cukai Langsung
32. Anggaran hasil cukai langsung bagi tahun 2014 adalah seperti di Jadual 6. Hasil cukai langsung
dijangka menyumbang sebanyak RM133,148 juta iaitu 77% daripada jumlah hasil cukai atau 59%
daripada jumlah hasil keseluruhan.
7
10/22/13 1:21:56 AM
Jadual 6
Hasil Cukai Langsung
2013
Anggaran
Disemak
2014
Anggaran
Belanjawan
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
120,073
125,664
5,591
5
Individu
26,429
28,746
2,317
9
Syarikat
60,431
65,729
5,298
9
Petroleum
30,507
28,275
(2,232)
Pegangan
2,328
2,524
196
8
Koperasi
357
370
13
4
Lain-lain
21
20
(1)
(5)
LAIN-LAIN CUKAI LANGSUNG
6,947
7,484
537
8
Duti Setem
6,214
6,693
479
8
653
703
50
8
80
88
8
10
127,020
133,148
6,128
5
Sumber Hasil
CUKAI PENDAPATAN
Lain-lain
CUKAI LANGSUNG
(7)
33. Anggaran cukai pendapatan bagi tahun 2014 dijangka berjumlah RM125,664 juta, iaitu 5%
lebih tinggi daripada anggaran disemak bagi tahun 2013 berjumlah RM120,073 juta. Peningkatan ini
adalah selaras dengan jangkaan pertumbuhan KDNK antara 5.0% - 5.5% pada tahun 2014.
34. Anggaran cukai pendapatan syarikat bagi tahun 2014 dijangka berjumlah RM65,729 juta,
iaitu 9% lebih tinggi daripada anggaran disemak bagi tahun 2013 yang berjumlah RM60,431 juta
selepas mengambilkira peruntukan pulangbalik cukai sebanyak RM7,000 juta bagi tahun 2014. Cukai
pendapatan individu dianggarkan meningkat kepada RM28,746 juta atau 9% lebih tinggi daripada
anggaran disemak 2013 yang berjumlah RM26,429 juta. Ini adalah berdasarkan jangkaan pertumbuhan
KDNK antara 5.0% - 5.5% dalam tahun 2014 serta hasil daripada pelaksanaan langkah-langkah
penguatkuasaan dan pengauditan oleh Lembaga Hasil Dalam Negeri serta pematuhan yang lebih
tinggi di kalangan pembayar cukai.
35. Anggaran cukai pendapatan petroleum bagi tahun 2014 pula dijangka menurun sebanyak 7%
kepada RM28,275 juta berbanding anggaran disemak bagi tahun 2013 yang berjumlah RM30,507 juta.
Anggaran hasil bagi tahun 2014 yang lebih rendah adalah disebabkan jangkaan penurunan purata
harga minyak mentah (Tapis) daripada USD115.00 setong pada tahun 2013 kepada USD110.00 setong
pada tahun 2014.
Lain-lain Cukai Langsung
36. Hasil daripada duti setem dijangka menyumbang sebanyak RM6,693 juta pada tahun 2014.
Jumlah ini adalah 8% lebih tinggi daripada anggaran disemak 2013 yang berjumlah RM6,214 juta.
Ini adalah berdasarkan jangkaan pertumbuhan kesan positif ke atas sektor hartanah, pasaran saham
dan sektor insurans selaras dengan unjuran pertumbuhan KDNK antara 5.0% - 5.5% dalam tahun
2014.
37. Anggaran hasil cukai tidak langsung bagi tahun 2014 adalah seperti di Jadual 7. Hasil cukai
tidak langsung dijangka menyumbang sejumlah RM38,822 juta, iaitu 23% daripada jumlah hasil cukai
atau 17% daripada jumlah hasil keseluruhan.
8
10/22/13 1:21:56 AM
Jadual 7
Hasil Cukai Tidak Langsung
Sumber Hasil
2013
Anggaran
Disemak
2014
Anggaran
Belanjawan
Perubahan
Peratus
Perubahan
(RM Juta)
(RM Juta)
(RM Juta)
(%)
Duti Eksport
2,099
2,105
6
0
Duti Import
2,417
2,502
85
4
Duti Eksais
12,728
13,442
714
6
Cukai Jualan
10,199
10,986
787
8
6,161
6,810
649
11
150
150
0
0
2,732
2,827
95
3
36,486
38,822
2,336
6
Cukai Perkhidmatan
Levi
Lain-lain
Duti Eksport
38. Hasil daripada duti eksport ke atas komoditi dijangka sebanyak RM2,105 juta, iaitu meningkat
sebanyak RM6 juta daripada anggaran disemak 2013 yang berjumlah RM2,099 juta. Hasil daripada
duti eksport ke atas minyak mentah dijangka meningkat RM5 juta kepada RM1,943 juta berbanding
anggaran disemak bagi tahun 2013 yang berjumlah RM1,938 juta. Jangkaan ini berdasarkan unjuran
kuantiti ekport minyak mentah yang lebih tinggi dalam tahun 2014 iaitu 13.29 juta tan berbanding
12.68 juta tan pada tahun 2013.
Duti Import dan Duti Eksais
39. Hasil daripada duti import dalam tahun 2014 dijangka meningkat kepada RM2,502 juta berbanding
anggaran disemak bagi tahun 2013 yang berjumlah RM2,417 juta ekoran jangkaan peningkatan
permintaan ke atas kenderaan, rokok dan minuman keras. Hasil daripada duti eksais bagi tahun 2014
pula dijangka meningkat 6% kepada RM13,442 juta berbanding anggaran disemak bagi tahun 2013
yang berjumlah RM12,728 juta. Jangkaan kenaikan kutipan duti eksais ini berikutan peningkatan
permintaan minuman keras dan kenderaan penumpang.
40. Kutipan duti import bagi kenderaan CKD dan CBU dijangka meningkat sebanyak 4% kepada
RM497 juta berbanding anggaran disemak bagi tahun 2013 yang berjumlah RM480 juta. Di samping
itu, duti eksais ke atas kenderaan pula dijangka meningkat 6% kepada RM7,718 juta berbanding
anggaran disemak bagi tahun 2013 yang berjumlah RM7,308 juta. Peningkatan ini disebabkan oleh
jangkaan peningkatan permintaan ke atas kenderaan penumpang selari dengan unjuran oleh Malaysian
Automotive Association sebanyak 2.1% pada tahun 2014.
41. Hasil daripada duti import ke atas minuman keras dan malt dijangka meningkat sebanyak
4% kepada RM59 juta berbanding anggaran disemak 2013 yang berjumlah RM57 juta. Manakala
hasil daripada duti eksais ke atas barangan yang sama bagi tahun 2014 dianggarkan 6% lebih
tinggi iaitu berjumlah RM1,566 juta berbanding dengan anggaran disemak bagi tahun 2013 yang
berjumlah RM1,483 juta. Hasil daripada duti import ke atas tembakau, cerut dan rokok juga
dijangka meningkat sebanyak 4% kepada RM138 juta berbanding anggaran disemak bagi tahun 2013
yang berjumlah RM133 juta. Anggaran duti eksais ke atas barangan yang sama dijangka mencapai
RM3,682 juta, iaitu 6% lebih tinggi daripada anggaran disemak bagi tahun 2013 yang berjumlah
RM3,486 juta.
9
10/22/13 1:21:56 AM
Cukai Jualan dan Cukai Perkhidmatan
42. Hasil bagi cukai jualan dijangka meningkat kepada RM10,986 juta, iaitu 8% lebih tinggi
daripada anggaran disemak bagi tahun 2013 yang berjumlah RM10,199 juta. Peningkatan ini adalah
disebabkan peningkatan permintaan ke atas kenderaan.
43. Hasil daripada cukai perkhidmatan dijangka meningkat sebanyak 11% kepada RM6,810 juta
berbanding anggaran disemak bagi tahun 2013 yang berjumlah RM6,161 juta. Peningkatan ini adalah
selaras dengan unjuran pertumbuhan KDNK antara 5.0% - 5.5% pada tahun 2014.
Levi
44. Bagi tahun 2014, dijangkakan tiada kutipan levi keuntungan luar biasa ke atas buah kelapa
sawit berdasarkan unjuran purata harga CPO sebanyak RM2,300 satu tan metrik adalah di bawah
paras threshold. Manakala levi kenderaan barang dijangka menyumbang sebanyak RM150 juta, iaitu
1% lebih tinggi daripada anggaran disemak bagi tahun 2013 yang berjumlah RM148 juta.
Lain-lain Cukai Tidak Langsung
45. Hasil daripada lain-lain cukai tidak langsung pada tahun 2014 dijangka berjumlah RM2,827
juta, iaitu 3% lebih tinggi daripada anggaran disemak 2013 yang berjumlah RM2,732 juta.
Hasil Bukan Cukai
46. Anggaran bagi hasil bukan cukai bagi tahun 2014 adalah seperti di Jadual 8. Hasil bukan cukai
dijangka menyumbang sebanyak RM50,627 juta atau 23% daripada jumlah hasil keseluruhan. Jumlah
ini adalah 7% lebih rendah daripada anggaran disemak tahun 2013 sebanyak RM54,428 juta.
Jadual 8
Hasil Bukan Cukai
Sumber Hasil
Lesen dan Permit
Perolehan dari Jualan Barang
Sewaan
Faedah & Perolehan Pelaburan
Denda dan Penalti
Lain-lain
HASIL BUKAN CUKAI
2013
Anggaran
Disemak
(RM Juta)
13,468
1,224
1,520
230
35,062
1,047
1,877
2014
Anggaran
Belanjawan
(RM Juta)
13,149
1,233
913
233
32,065
1,064
1,970
54,428
50,627
Perubahan
Peratus
Perubahan
(RM Juta)
(319)
9
(607)
3
(2,997)
17
93
(%)
(2)
1
(40)
1
(9)
2
5
(3,801)
(7)
47. Anggaran hasil bagi tahun 2014 untuk lesen dan permit adalah dijangka sebanyak RM13,149
juta, iaitu 2% lebih rendah daripada anggaran disemak bagi tahun 2013 sebanyak RM13,468
juta. Penurunan ini disebabkan oleh jangkaan royalti petroleum yang lebih rendah dalam tahun
2014 berikutan unjuran purata harga minyak mentah (Tapis) yang lebih rendah iaitu USD110.00
setong berbanding USD115.00 setong pada tahun 2013. Anggaran hasil 2014 bagi perolehan dari
jualan barang dijangka sebanyak RM913 juta iaitu 40% lebih rendah daripada anggaran disemak
2013 yang berjumlah RM1,520 juta. Manakala anggaran hasil 2014 bagi faedah dan perolehan
daripada pelaburan dijangka sebanyak RM32,065 juta, iaitu 9% lebih rendah daripada anggaran
disemak bagi tahun 2013 yang berjumlah RM35,062 juta. Penurunan ini adalah disebabkan
10
10/22/13 1:21:56 AM
oleh penurunan dividen daripada Khazanah Nasional Berhad kepada RM500 juta dan tiada lagi
pensekuritian pinjaman perumahan kakitangan Kerajaan. Walau bagaimanapun, dividen daripada
PETRONAS dan Bank Negara Malaysia dijangka kekal sebanyak RM27,000 juta dan RM1,500 juta
masing-masing pada tahun 2014.
Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan
48. Bagi tahun 2014, jumlah terimaan bukan hasil dianggarkan sebanyak RM852 juta, iaitu
menurun 44% berbanding anggaran disemak bagi tahun 2013 berjumlah RM1,526 juta. Penurunan ini
disebabkan oleh anggaran penurunan terimaan balik bayaran tahun-tahun lalu, pulang balik Imbuhan
Tetap Perumahan (ITP) bagi penjawat awam yang menduduki rumah Kerajaan dan wang tak dituntut.
Hasil daripada Wilayah Persekutuan dianggarkan berjumlah RM645 juta, 33% lebih rendah daripada
anggaran disemak bagi tahun 2013 yang berjumlah RM962 juta. Penurunan ini disebabkan jangkaan
pengurangan jualan aset berbanding tahun 2013.
Perbendaharaan Persekutuan
Kementerian Kewangan Malaysia
Oktober 2013
11
10/22/13 1:21:56 AM
LAMPIRAN A1
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN
ANGGARAN DISEMAK TAHUN 2013 DIBANDINGKAN DENGAN ANGGARAN
BELANJAWAN TAHUN 2013
(Selepas perubahan cukai)
2013
Anggaran
Disemak
2013
Anggaran
Asal
(RM Juta)
(%)
(RM Juta)
(%)
Perubahan
Peratus
Perubahan
(RM Juta)
(%)
158,625
76
163,506
74
4,881
3
CUKAI LANGSUNG
121,424
58
127,020
58
5,596
5
1.1
114,736
55
120,073
54
5,337
5
Cukai Pendapatan Individu
24,137
12
26,429
12
2,292
9
Cukai Pendapatan Syarikat
57,668
28
60,431
27
2,763
5
Cukai Pendapatan Petroleum
30,507
15
30,507
14
0
0
1,980
1
2,328
1
348
18
421
0
357
0
(64)
(15)
23
0
21
0
(2)
(9)
CUKAI LANGSUNG YANG LAIN
6,688
3
6,947
3
259
4
Duti Setem
5,935
3
6,214
3
279
5
729
0
653
0
(76)
(10)
24
0
80
0
56
233
37,201
18
36,486
17
(715)
(2)
DUTI EKSPORT
2,512
1
2,099
1
(413)
(16)
Minyak Mentah
2,411
1
1,938
1
(473)
(20)
Kelapa Sawit
88
0
147
0
59
67
Lain-lain
13
0
14
0
1
8
2,358
1
2,417
1
59
3
Minuman Keras dan Malt
84
0
57
0
(27)
(32)
Tembakau, Rokok & Cerut
31
0
133
0
102
329
Kenderaan CKD dan CBU
792
0
480
0
(312)
(39)
1,451
1
1,747
1
297
20
12,782
6
12,728
6
(54)
(0)
1,565
1
1,483
1
(82)
(5)
3,403
2
3,486
2
83
Kenderaan
7,407
4
7,308
3
(99)
(1)
407
0
451
0
44
11
1 HASIL CUKAI
CUKAI PENDAPATAN
Cukai Pegangan
Cukai Pendapatan Koperasi
Lain-Lain
1.2
Lain-Lain
1.3
1.4
DUTI IMPORT
Lain-lain
1.5
DUTI EKSAIS
Lain-lain
2
12
10/22/13 3:49:59 PM
LAMPIRAN A1 - (Samb.)
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN - (Samb.)
ANGGARAN DISEMAK TAHUN 2013 DIBANDINGKAN DENGAN ANGGARAN
BELANJAWAN TAHUN 2013 - (Samb.)
(Selepas perubahan cukai)
2013
Anggaran
Asal
(RM Juta)
2013
Anggaran
Disemak
(%)
(RM Juta)
(%)
Perubahan
Peratus
Perubahan
(RM Juta)
(%)
1.6
CUKAI JUALAN
9,645
5
10,199
5
554
1.7
CUKAI PERKHIDMATAN
6,507
3
6,161
3
(346)
(5)
1.8
LEVI
623
0
150
0
(473)
(76)
Buah Kelapa Sawit
450
0
2
0
(448)
100
Kenderaan Barang
173
0
148
0
(25)
(14)
2,774
1
2,732
1
(42)
(2)
48,320
23
54,428
25
6,108
13
11,370
5
13,468
6
2,098
18
Royalti petroleum
4,901
2
6,187,3
3
1,286
26
Lesen Kenderaan Motor
2,341
1
2,335
1
(6)
(0)
Levi Pekerja Asing
2,212
1
2,623
1
411
19
Lain-lain
1,916
1
2,323
1
407
21
2.2
BAYARAN PERKHIDMATAN
1,356
1
1,224
1
(132)
(10)
2.3
PENERIMAAN DARIPADA
JUALAN BARANGAN
667
0
1,520
1
853
128
2.4
SEWAAN
155
0
230
0
75
48
2.5
FAEDAH DAN PULANGAN
DARIPADA PELABURAN
31,274
15
35,062
16
3,788
12
Dividen PETRONAS
27,000
13
27,000
12
0
0
Dividen Bank Negara
2,000
1
1,500
1
(500)
500
0
850
0
350
70
Lain-lain
1,774
1
5,712
3
3,938
222
2.6
DENDA DAN PENALTI
2,182
1
1,047
0
(1,135)
(52)
2.7
LAIN-LAIN HASIL BUKAN
CUKAI
1,316
1
1,877
1
561
43
3 TERIMAAN BUKAN HASIL
583
0
1,526
1
943
162
4 HASIL DARIPADA WILAYAH
PERSEKUTUAN
593
0
962
0
369
62
208,121
100
220,422
100
12,301
6
1.9
LAIN-LAIN CUKAI TIDAK
LANGSUNG
2 HASIL BUKAN CUKAI
2.1
LESEN DAN PERMIT
Dividen Khazanah
6
(25)
JUMLAH HASIL
13
10/22/13 1:21:57 AM
LAMPIRAN A2
ANGGARAN DISEMAK TAHUN 2013 DIBANDINGKAN DENGAN PENERIMAAN
SEBENAR TAHUN 2012
2012
Penerimaan
Sebenar
(RM Juta)
2013
Anggaran
Disemak
(%)
(RM Juta)
(%)
Peratus
Perubahan
(RM Juta)
(%)
151,643
73
163,506
74
11,863
8
CUKAI LANGSUNG
116,937
56
127,020
58
10,083
9
1.1
110,662
53
120,073
54
9,411
9
22,977
11
26,429
12
3,452
15
51,288
25
60,431
27
9,143
18
33,934
16
30,507
14
(3,427)
2,097
1
2,328
1
231
11
345
0
357
0
12
3
21
0
21
0
0
0
6,275
3
6,947
3
672
11
Duti Setem
5,595
3
6,214
3
619
11
608
0
653
0
45
7
72
0
80
0
8
11
34,706
17
36,486
17
1,780
5
DUTI EKSPORT
1,968
1
2,099
1
131
7
Minyak Mentah
1,928
1
1,938
1
10
1
34
0
147
0
113
332
6
0
14
0
8
133
2,282
1
2,417
1
135
6
79
0
57
0
(22)
(28)
35
0
133
0
98
280
754
0
480
0
(274)
(36)
1,414
1
1,747
1
333
24
12,187
6
12,728
6
541
4
1,417
1
1,483
1
66
5
3,281
2
3,486
2
205
6
Kenderaan
7,085
3
7,308
3
223
3
404
0
451
0
47
12
1 HASIL CUKAI
CUKAI PENDAPATAN
Cukai Pegangan
Lain-Lain
1.2
Lain-Lain
1.3
Kelapa Sawit
Lain-lain
1.4
DUTI IMPORT
Lain-lain
1.5
DUTI EKSAIS
Lain-lain
Perubahan
(10)
14
10/22/13 1:21:57 AM
ANGGARAN DISEMAK TAHUN 2013 DIBANDINGKAN DENGAN PENERIMAAN
SEBENAR TAHUN 2012 - (Samb.)
2012
Penerimaan
Sebenar
(RM Juta)
2013
Anggaran
Disemak
(%)
(RM Juta)
(%)
Perubahan
Peratus
Perubahan
(RM Juta)
(%)
1.6
CUKAI JUALAN
9,496
5
10,119
5
703
7
1.7
CUKAI PERKHIDMATAN
5,583
3
6,161
3
578
10
1.8
LEVI
552
0
150
0
(420)
(73)
Buah Kelapa Sawit
388
0
2
0
(386)
(99)
Kenderaan Barang
164
0
148
0
(16)
(10)
2,638
1
2,732
1
94
54,909
26
54,428
25
(481)
(1)
13,570
7
13,468
6
(102)
(1)
Royalti petroleum
6,423
3
6,187
3
(236)
(4)
2,283
1
2,335
1
52
2
Levi Pekerja Asing
2,618
1
2,623
1
5
0
Lain-lain
2,246
1
2,323
1
77
3
2.2
1,218
1
1,224
1
6
0
2.3
PENERIMAAN DARIPADA
JUALAN BARANGAN
637
0
1,520
1
883
139
2.4
SEWAAN
177
0
230
0
53
30
2.5
FAEDAH DAN PULANGAN
DARIPADA PELABURAN
36,736
18
35,062
16
(1,674)
(5)
Dividen PETRONAS
26,260
13
27,000
12
740
Dividen Bank Negara
2,000
1
1,500
1
(500)
(25)
Dividen Khazanah
3,000
1
850
0
(2,150)
(72)
Lain-lain
5,476
3
5,712
3
236
4
2.6
DENDA DAN PENALTI
1,007
0
1,047
0
40
4
2.7
1,564
1
1,877
1
313
20
877
0
1,526
1
649
74
PERSEKUTUAN
483
0
962
0
479
99
207,913
100
220,422
100
12,509
6
1.9
LANGSUNG
2 HASIL BUKAN CUKAI
2.1
LESEN DAN PERMIT
4
3
CUKAI
JUMLAH HASIL
15
10/22/13 1:21:57 AM
LAMPIRAN A3
ANGGARAN BELANJAWAN TAHUN 2014 DIBANDINGKAN DENGAN ANGGARAN
DISEMAK TAHUN 2013
2013
Anggaran
Disemak
(RM Juta)
2014
Anggaran
Belanjawan
(%)
(RM Juta)
(%)
Peratus
Perubahan
(RM Juta)
(%)
163,506
74
171,970
77
8,464
5
CUKAI LANGSUNG
127,020
58
133,148
59
6,128
5
1.1
120,073
54
125,664
56
5,591
5
26,429
12
28,746
13
2,317
9
60,431
27
65,729
29
5,298
9
30,507
14
28,275
13
(2,232)
2,328
1
2,524
1
196
8
357
0
370
0
13
4
21
0
20
0
(1)
(5)
6,947
3
7,484
3
537
8
Duti Setem
6,214
3
6,693
3
479
8
653
0
703
0
50
8
80
0
88
0
8
10
36,486
17
38,822
17
2,336
6
DUTI EKSPORT
2,099
1
2,105
1
6
0
Minyak Mentah
1,938
1
1,943
1
5
0
147
0
150
0
3
2
14
0
12
0
(2)
(14)
2,417
1
2,502
1
85
4
57
0
59
0
2
4
133
0
138
0
5
4
480
0
497
0
17
4
1,747
1
1,808
1
61
3
12,728
6
13,442
6
714
6
1,483
1
1,566
1
83
6
3,486
2
3,682
2
196
6
Kenderaan
7,308
3
7,718
3
410
6
451
0
476
0
25
6
1 HASIL CUKAI
CUKAI PENDAPATAN
Cukai Pegangan
Lain-Lain
1.2
Lain-Lain
1.3
Kelapa Sawit
Lain-lain
1.4
DUTI IMPORT
Lain-lain
1.5
DUTI EKSAIS
Lain-lain
Perubahan
(7)
16
10/22/13 1:21:57 AM
ANGGARAN BELANJAWAN TAHUN 2014 DIBANDINGKAN DENGAN ANGGARAN
DISEMAK TAHUN 2013 - (Samb.)
2013
Anggaran
Disemak
(RM Juta)
1.6
CUKAI JUALAN
1.7
CUKAI PERKHIDMATAN
1.8
LEVI
2014
Anggaran
Belanjawan
(%)
(RM Juta)
(%)
Perubahan
Peratus
Perubahan
(RM Juta)
(%)
10,199
5
10,986
5
787
8
6,161
3
6,810
3
649
11
150
0
150
0
0
0
Buah Kelapa Sawit
2
0
0
0
(2)
Kenderaan Barang
148
0
150
0
2
1
2,732
1
2,827
1
95
3
54,428
25
50,627
23
(3,801)
(7)
13,468
6
13,149
6
(319)
(2)
Royalti petroleum
6,187
3
5,705
3
(482)
(8)
2,335
1
2,417
1
82
4
Levi Pekerja Asing
2,623
1
2,623
1
0
0
Lain-lain
2,323
1
2,404
1
81
3
2.2
1,224
1
1,233
1
9
1
2.3
PENERIMAAN DARIPADA
JUALAN BARANGAN
1,520
1
913
0
(607)
2.4
SEWAAN
230
0
233
0
3
2.5
FAEDAH DAN PULANGAN
DARIPADA PELABURAN
35,062
16
32,065
14
(2,997)
Dividen PETRONAS
27,000
12
27,000
12
0
0
Dividen Bank Negara
1,500
1
1,500
1
0
0
850
3
500
1
(350)
(41)
Lain-lain
5,712
3
3,065
1
(2,647)
(46)
2.6
DENDA DAN PENALTI
1,047
0
1,064
0
17
2
2.7
CUKAI
1,877
1
1,970
1
93
5
1,526
1
852
0
(674)
(44)
962
0
645
0
(317)
(33)
220,422
100
224,094
100
3,672
2
1.9
LANGSUNG
2 HASIL BUKAN CUKAI
2.1
LESEN DAN PERMIT
Dividen Khazanah
PERSEKUTUAN
JUMLAH HASIL
(100)
(40)
1
(9)
17
10/22/13 1:21:58 AM
10/22/13 1:21:58 AM
estimates of federal
government’s revenue
for 2014
ministry of finance
MALAYSIA
10/22/13 1:21:58 AM
10/22/13 1:21:58 AM
TREASURY MEMORANDUM ON THE FEDERAL GOVERNMENT’S
REVENUE ESTIMATES FOR 2014
1. This Memorandum explains the revenue estimates of the Federal Government for 2014 and the revised
revenue for 2013. The Memorandum is prepared in accordance with Article 99 of the Federal Constitution.
2. The Federal Government’s total revenue for 2014 is estimated at RM224,094 million. This has
not taken into account the increase in revenue arising from the tax measures introduced in the 2014
Budget that is estimated at RM150 million. Detailed estimates of the revenue for 2014, the revised and
original estimates for 2013 and the actual collection for 2012 are in Appendix A1 to A3, respectively.
CLASSIFICATION OF REVENUE
3. The Federal Government’s revenue is classified into 4 general categories, namely Tax Revenue,
Non-Tax Revenue, Non-Revenue Receipts and Revenue from Federal Territories.
4. Tax Revenue is classified into Direct Tax Revenue and Indirect Tax Revenue. Direct Tax Revenue
includes revenue from:
a.
income tax (individual, company, petroleum, withholding and cooperative);
b.
stamp duty;
c.
real property gains tax; and
d.
Labuan business activity tax.
Indirect Tax Revenue includes revenue from export duties, import duties, excise duties, sales tax,
service tax and levies.
5.
Non-Tax Revenue consists of:
a.
licenses and permits (inclusive of all charges imposed on the granting of rights to individuals,
corporations, businesses including petroleum royalty, and other enterprises for purpose of
regulation or control, and motor vehicle licenses);
b.
service fees (inclusive of receipts from services rendered by the Federal Government to
the public);
c.
proceeds from sales of goods (inclusive of receipts from the sales of physical assets owned
by the Government including lands, buildings, office equipment, storage facilities and the
sale of miscellaneous goods to the public);
d.
rentals (inclusive of rentals from land, buildings, vehicles and machineries);
e.
interests and proceeds from investments (inclusive of interests on loans granted by the
Government, bank interests, dividends earned from bonds or shares, and proceeds from
sale of investments);
f.
fines and penalties; and
g.
contributions and compensations received from home and abroad.
6.
Non-Revenue Receipts include:
a.
refunds of expenditures (inclusive of payments in previous years and refunds of salaries
arising from resignations and training expenses);
b.
inter-departmental credits (inclusive of transfer of funds between Ministries or Departments
for services rendered between Government agencies);
c.
refunds of overpayment or erroneous payments in the previous fiscal year;
21
10/22/13 4:35:35 PM
d.
reimbursements such as reimbursements of the Government’s contributions under the
Employees Provident Fund Scheme; and
e.
contributions from Government departments, statutory bodies or Government owned
enterprises.
7. Revenue from the Federal Territories consists of tax and non-tax revenue including receipts
from licenses and permits, premiums, quit rent, sale of assets, rentals, service fees and entertainment
duties.
REVIEW OF FEDERAL GOVERNMENT’S REVENUE FOR 2013
8. The revised total Federal Government’s revenue for 2013 is expected to increase by RM12,301
million or 6% to RM220,422 million compared to the 2013 original estimate of RM208,121 million,
after taking into account the tax measures. This is a result of increase in the estimate of tax revenue,
non-tax revenue, non-revenue receipts and revenue from Federal Territories by RM4,881 million,
RM6,108 million, RM943 million and RM369 million, respectively.
9. The revised total revenue in 2013 is expected to increase by RM12,509 million or 6% to
RM220,422 million compared to the actual revenue collected in 2012 at RM207,913 million. The
increase comprises of tax revenue, non-revenue receipts and Federal Territories revenue by RM11,863
million, RM649 million and RM479 million, respectively. Tax revenue for 2013 is expected to contribute
74% to the total revenue while non-tax revenue, non-revenue receipts and Federal Territories’ revenue
contribute 26%. The main contributors to the increase in the Federal Government’s revenue in 2013
are expected from:
a.
company income tax by RM2,763 million;
b.
personal income tax by RM2,292 million;
c.
petroleum royalty by RM1,286 million;
d.
securitisation of Government employees’ housing loans at RM4,200 million; and
e.
proceeds from sales of assets by RM853 million.
10. The revised estimates are influenced by the forecasted Gross Domestic Production (GDP) at
the range of 4.5% – 5.0% and average crude oil price (Tapis) at USD115.00 per barrel in 2013.
11. A summary of the revised estimates compared to original estimates for 2013 for tax revenue,
non-tax revenue, non-revenue receipts and Federal Territories’ revenue is in Table 1.
Table 1
Summary of Main Components of Revenue
Revenue Classification
2013
Original
Estimate
2013
Revised
Estimate
Change
(RM Million) (RM Million) (RM Million)
Tax Revenue
Percentage
of Change
(%)
158,625
163,506
4,881
3
48,320
54,428
6,108
13
Non-Revenue Receipts
583
1,526
943
162
Federal Territories Revenue
593
962
369
62
208,121
220,422
12,301
6
Non-Tax Revenue
Total Revenue
22
10/22/13 3:51:22 PM
Direct Taxes
12. The revised estimate for direct tax revenue for 2013 is provided in Table 2. Direct Tax Revenue
is expected to contribute RM127,020 million, which is 78% of the tax revenue or 58% of the total
revenue.
Table 2
Direct Tax Revenue
Source of Revenue
2013
Original
Estimate
2013
Revised
Estimate
Change
income taxes
Percentage
of Change
(%)
114,736
120,073
5,337
5
Individual
24,137
26,429
2,292
9
Company
57,668
60,431
2,763
5
Petroleum
30,507
30,507
0
0
Withholding
1,980
2,328
348
18
Cooperatives
421
357
(64)
(15)
23
21
(2)
(9)
Other direct taxes
6,688
6,947
259
4
Stamp Duty
5,935
6,214
279
5
729
653
(76)
(10)
24
80
56
233
121,424
127,020
5,596
Others
Real Property Gains Tax
Others
direct taxes
5
13. In 2013, the revised estimate for income tax is expected to be RM120,073 million, which is
5% higher than the original estimate of RM114,736 million and 9% higher than the actual collection
of RM110,662 million in 2012. Income tax is expected to contribute 73% to total tax revenue of
which the main components are 37% from company income tax, 19% from petroleum income tax
and 16% from personal income tax.
14. The revised estimate for company income tax is expected at RM60,431 million, which is 5% higher
than the 2013 original estimate of RM57,668 million and 18% higher than the actual collection of
RM51,288 million in 2012. This increase is after taking into consideration the following factors:
a.
forecasted GDP growth at the range of 4.5% – 5.0% in 2013;
b.
higher estimated monthly tax installments by companies compared to 2012; and
c.
decrease in allocation for tax refunds to RM7,000 million compared to RM8,003 million
in 2012.
15. Individual income tax is expected to increase by 9% to RM26,429 million compared to the
original estimate of RM24,137 million in 2013 and 15% higher than the actual collection of RM22,977
million in 2012. Among the factors that contribute to the increase in personal income tax is updating
of tax installments under the Monthly Tax Deduction (MTD) by employers.
23
10/22/13 1:21:58 AM
16. Revenue from petroleum income tax is expected to remain unchanged compared to the original
estimate of RM30,507 million. However, petroleum income tax revised estimate is expected to
decrease by 10% compared to the actual collection of RM33,934 million in 2012. This decrease is
due to the following factors:
a.
revised estimate of average crude oil price (Tapis) at USD115.00 per barrel compared to
USD118.58 per barrel in 2012; and
b.
petroleum companies have revised downwards their estimated monthly tax installments
compared to 2012.
Other Direct Taxes
17. Revenue from other direct taxes, which comprise of stamp duties, real property gains tax and
other taxes is expected to increase to RM6,947 million in 2013. This amount is 4% higher than the
original estimate of RM6,688 million and 11% higher than the actual collection of RM6,275 million
in 2012. The increase is due to positive growth in the real estate sector, stock market and insurance.
The increase is also contributed by the impact of the increase in the real property gains tax rates
announced in the 2013 Budget.
Indirect Taxes
18. The revised estimate for indirect tax revenue for 2013 is in Table 3. Indirect tax is expected to
contribute RM36,486 million, which is 22% of the total tax revenue and 17% of the total revenue.
Table 3
Indirect Tax Revenue
Source of Revenue
2013
Original
Estimate
2013
Revised
Estimate
Change
Percentage
of Change
(%)
Export Duty
2,512
2,099
(413)
Import Duty
2,358
2,417
59
3
Excise Duty
12,782
12,728
(54)
0
Sales Tax
9,645
10,199
554
6
Service Tax
6,507
6,161
(346)
(5)
623
150
(473)
(76)
2,774
2,732
(42)
(2)
37,201
36,486
(715)
(2)
Levy
Others
indirect taxes
(16)
Export Duty
19. In 2013, the revised revenue of export duty is estimated at RM2,099 million, which is 16% lower
than the original estimate for 2013 of RM2,512 million. However, this export duty revised estimate
is 7% higher than the 2012 actual collection of RM1,968 million. This increase is contributed by a
higher quantity of crude oil exports estimated at 12.68 million tonnes in 2013 compared to 11.86
million tonnes in 2012.
24
10/22/13 1:21:58 AM
Import Duty and Excise Duty
20. Revised revenue of import duty for 2013 is estimated at RM2,417 million, which is 3%
higher than the 2013 original estimate of RM2,358 million and 6% higher than the 2012 actual
collection of RM2,282 million. Revenue from excise duty for 2013 is expected to decrease by
RM54 million to RM12,728 million compared to the original estimate of RM12,782 million, but
4% higher than the actual collection of RM12,187 million in 2012. The increase in revised estimate
of excise duty compared to the 2012 actual collection can be attributed to higher demand for motor
vehicles.
21. Revenue from import duty on CKD and CBU motor vehicles is expected to decrease by 39%
to RM480 million compared to the 2013 original estimate of RM792 million and 36% lower than
the actual collection of RM754 million in 2012. This decrease can be attributed to the impact of
Malaysia-Japan Economic Partnership Agreement on import duty rates for several types of vehicles
imported from Japan and import duty exemption on hybrid cars. Revenue from excise duty on vehicles
is expected to decrease by 1% to RM7,308 million compared to the original estimate of RM7,407
million but 3% higher than the actual collection of RM7,085 million in 2012. The revised estimate
for excise duty on motor vehicles is expected to be higher following a 4.6% increase in demand for
passenger vehicles for the period January to June 2013 compared to the same period in 2012.
22. Revised revenue of import duty on spirits and malt liquor is estimated at RM57
million, which is 32% lower than the 2013 original estimate of RM84 million and 28%
lower than the actual collection of RM79 million in 2012. While revenue from excise duty
on similar goods is estimated at RM1,483 million, which is 5% lower than the 2013 original
estimate of RM1,565 million, but 5% higher than the actual collection of RM1,417 million
in 2012.
23. Revenue of import duty on tobacco, cigarettes and cigars is expected to increase significantly
by 329% to RM133 million compared to the original estimate of RM31 million and 280%
higher than the actual collection of RM35 million in 2012. The 2013 revised estimate for excise
duty on similar products is expected to be at RM3,486 million, 2% higher than the original
estimate of RM3,403 million and 6% higher than the actual collection of RM3,281 million
in 2012.
Sales Tax and Service Tax
24. The revised estimate for sales tax is expected to increase to RM10,199 million, which is
6% higher than the 2013 original estimate of RM9,645 million and 7% higher than the actual
collection of RM9,496 million in 2012. The increase is attributed to the higher collection
of sales tax on passenger vehicles which is expected to contribute 32% to the total sales
tax collection.
25. The 2013 revised estimate of service tax is expected to increase to RM6,161 million, which is
5% lower than the 2013 original estimate of RM6,507 million but increased by 10% compared to
the actual collection of RM5,583 million in 2012. This increase is attributed to higher consumption
of taxable services.
Levy
26. The 2013 revised estimate for levy is expected to decrease by 76% to RM150 million
compared to the original estimate of RM623 million and 73% lower than the actual collection
of RM552 million in 2012. The decrease in the revised estimate is due to an average price of
crude palm oil (CPO) estimated at RM2,300 per metric tonne in 2013. This price is below the
threshold price of RM2,500 per metric tonne compared to the actual price of RM2,764 per metric
tonne in 2012.
25
10/22/13 1:21:58 AM
Other Indirect Taxes
27. Revenue from other indirect taxes for 2013 is estimated at RM2,732 million, 2% lower than
the 2013 original estimate of RM2,774 million but 4% higher than the actual collection of RM2,638
million in 2012.
Non-Tax Revenue
28. Non-tax revenue estimate for 2013 is provided in Table 4. Non-tax revenue is expected to
contribute 25% of the total revenue, which is RM54,428 million in 2013. This amount is 13%
higher than the original estimate of RM48,320 million, but 1% lower than the actual collection
of RM54,909 million in 2012. The increase in the 2013 revised estimate compared to the
original estimate is due to higher interests and proceeds from investments estimated at RM35,062
million, which is 12% higher than the 2013 original estimate of RM31,274 million. However, the
revised estimate on the similar components is expected to decrease by 5% from the 2012 actual
collection of RM36,736 million. Revenue received from interests and proceeds on investments
in 2013 include:
a.
dividend from PETRONAS at RM27,000 million;
b.
securitization of Government employees’ housing loans at RM4,200 million;
c.
dividend from Bank Negara Malaysia at RM1,500 million; and
d.
dividend from Khazanah Nasional Berhad at RM850 million.
Table 4
Non-Tax Revenue
Source of Revenue
2013
Original
Estimate
2013
Revised
Estimate
Change
Licenses and Permits
Percentage
of Change
(%)
11,370
13,468
2,098
18
1,356
1,224
(132)
(10)
Proceeds from Sales of Goods
667
1,520
853
128
Rentals
155
230
75
48
31,274
35,062
3,788
12
Fines and Penalties
2,182
1,047
(1,135)
Others
1,316
1,877
561
43
48,320
54,428
6,108
13
Service Fees
Interests and Proceeds from Investments
non-tax Revenue
(52)
Non-Revenue Receipts and Revenue from the Federal Territories
29. The 2013 revised estimate for non-revenue receipts is expected to increase by 162% to
RM1,526 million compared to the original estimate of RM583 million and 74% higher than the
actual collection of RM877 million in 2012. The increase in the revised non-revenue receipts
compared to the original estimate in 2013 is attributed to receipts from recoveries of payments
26
10/22/13 1:21:58 AM
in previous years, refunds of housing allowance from public servants staying in Government
Quarters and unclaimed monies. Revenue from Federal Territories is estimated at RM962 million,
which is 62% higher than the 2013 original estimate of RM593 million and 99% higher than the
actual collection of RM483 million in 2012. The increase in the 2013 revised estimate compared
to the original estimate is due to the increase in the collection of premium and quit rents
as well as sales of assets.
ESTIMATES OF THE FEDERAL GOVERNMENT’S REVENUE FOR 2014
30. T h e F e d e r a l G o v e r n m e n t ’s r e v e n u e f o r 2 0 1 4 , b e f o r e t a k i n g i n t o a c c o u n t t h e
tax measures proposed in the 2014 Budget, is estimated at RM224,094 million, which is
2% higher than the 2013 revised estimate of RM220,422 million. This increase is due
to the following factors:
a.
economic growth forecast within the range of 5.0% – 5.5%; and
b.
premium account at RM1,500 million.
31. In 2014, direct tax revenue is expected to contribute RM133,148 million or 59% of the
total revenue while indirect tax revenue is expected to contribute RM38,822 million or 17% of
the total revenue. Thus, total tax revenue is expected to contribute RM171,970 million or 76% of
the Federal Government’s revenue. The contribution of non-tax revenue is estimated at RM50,627
million or 23% of the total revenue while the balance of RM1,497 million or 1% is from nonrevenue receipts and revenue from Federal Territories. A summary of the main components of
tax revenue, non-tax revenue, non-revenue receipts and Federal Territories revenue is provided
in Table 5. The comparison between 2014 revenue estimates and 2013 revised estimates is in
Appendix A3.
Table 5
Summary Of Main Components Of Revenue
Revenue Classification
2013
Revised
estimate
2014
Budget
estimate
Change
Tax Revenue
Non-Tax Revenue
Non-Revenue Receipts
Federal Territories Revenue
total revenue
Percentage
of Change
(%)
163,506
171,970
8,464
5
54,428
50,627
(3,801)
(7)
1,526
852
(674)
(44)
962
645
(317)
(33)
220,422
224,094
3,672
2
Direct Tax Revenue
32. Direct tax revenue estimates for 2014 are provided in Table 6. Direct tax revenue is expected
to contribute RM133,148 million, which is 77% of the total tax revenue or 59% of the overall total
revenue.
27
10/22/13 1:21:58 AM
Table 6
Direct Tax Revenue
Source of Revenue
2013
Revised
Estimate
2014
Budget
Estimate
Change
income taxes
Percentage
of Change
(%)
120,073
125,664
5,591
5
Individual
26,429
28,746
2,317
9
Company
60,431
65,729
5,298
9
Petroleum
30,507
28,275
(2,232)
Witholding
2,328
2,524
196
8
357
370
13
4
21
20
(1)
(5)
Other direct taxes
6,947
7,484
537
8
Stamp Duty
6,214
6,693
479
8
653
703
50
8
80
88
8
10
127,020
133,148
6,128
5
Cooperatives
Others
Others
direct taxes
(7)
33. The 2014 estimate for income tax is expected at RM125,664 million, 5% higher than the 2013
revised estimate of RM120,073 million. The increase is in line with a higher GDP growth within
the range of 5.0% - 5.5% in 2014.
34. The 2014 estimate for company income tax is expected at RM65,729 million, 9% higher than
the 2013 revised estimate of RM60,431 million after taking into account the allocation for tax
refunds amounting to RM7,000 million in 2014. Revenue from personal income tax is estimated to
increase to RM28,746 million or 9% higher than the revised estimate for 2013 of RM26,429 million.
This is in tandem with the forecasted growth of the GDP within the range of 5.0% - 5.5% as well
as enforcement and auditing activities by the Inland Revenue Board and higher compliance by tax
payers.
35. The 2014 estimate for petroleum income tax is expected to decrease by 7% to RM28,275 million
compared to the 2013 revised estimate of RM30,507 million. The lower 2014 revenue estimate is
due to expected decrease in the average crude oil price (Tapis) from USD115.00 per barrel in 2013
to USD110.00 per barrel in 2014.
Other Direct Taxes
36. Revenue from stamp duty is expected to contribute RM6,693 million in 2014. This amount
is 8% higher than the revised estimate of RM6,214 million in 2013. This is based on the expected
positive growth in the real estate sector, stock market and insurance in tandem with the forecasted
GDP growth within the range of 5.0% - 5.5% in 2014.
28
10/22/13 1:21:58 AM
Indirect Tax
37. Indirect tax revenue estimates for 2014 are provided in Table 7. Indirect tax revenue is expected to
contribute RM38,822 million, which is 23% of the total tax revenue or 17% of the total revenue.
Table 7
Indirect Tax Revenue
Source of Revenue
2013
Revised
Estimate
2014
Budget
Estimate
Change
Percentage
of Change
(%)
Export Duty
2,099
2,105
6
0
Import Duty
2,417
2,502
85
4
Excise Duty
12,728
13,442
714
6
Sales Tax
10,199
10,986
787
8
6,161
6,810
649
11
150
150
0
0
2,732
2,827
95
3
36,486
38,822
2,336
6
Service Tax
Levy
Others
indirect taxes
Export Duty
38. Revenue from export duty on commodities is expected at RM2,105 million, an increase of
RM6 million compared to the 2013 revised estimate of RM2,099 million. Revenue from export
duty on crude oil is expected to increase by RM5 million to RM1,943 million compared to the
2013 revised estimate of RM1,938 million. This expectation is based on the higher quantity of
crude oil exports estimated at 13.29 million tonnes in 2014 compared to 12.68 million tonnes
in 2013.
Import Duty and Excise Duty
39. Revenue from import duty is expected to increase to RM2,502 million in 2014 compared to the
2013 revised estimate of RM2,417 million due to the strong demand for motor vehicles, cigarettes
and liquor. Revenue from excise duty for 2014 is expected to increase by 6% to RM13,442 million
compared to the 2013 revised estimate of RM12,728 million. The expected increase in the collection
of excise duty is due to higher demand for liquor and motor vehicles.
40. Import duty collection on CKD and CBU motor vehicles is expected to increase by 4% to
RM497 million compared to the revised estimate of RM480 million in 2013. Meanwhile, revenue
from excise duty on motor vehicles is expected to increase by 6% to RM7,718 million compared to
the 2013 revised estimate of RM7,308 million. The increase is due to higher demand for passenger
vehicles in tandem with the forecasted growth at 2.1% in 2014 by the Malaysian Automotive
Association.
41. Revenue from import duty on spirits and malt is expected to increase by 4% to RM59 million
compared to the 2013 revised estimate of RM57 million. Revenue from excise duty on the same
goods in 2014 is estimated to increase by 6% to RM1,566 million compared to the revised estimate
29
10/22/13 1:21:59 AM
of RM1,483 million in 2013. Revenue from import duty on tobacco, cigars and cigarettes is expected
to increase by 4% to RM138 million compared to the 2013 revised estimate of RM133 million. The
estimated excise duty on the same products is RM3,682 million, 6% higher than the 2013 revised
estimate of RM3,486 million.
Sales Tax And Service Tax
42. Revenue from sales tax is expected to increase to RM10,986 million, which is 8% higher than
the 2013 revised estimate of RM10,199 million. The increase is due to higher demand for motor
vehicles.
43. Revenue from service tax is expected to increase by 11% to RM6,810 million compared to the
2013 revised estimate of RM6,161 million. The increase is in tandem with the forecasted economic
growth within the range of 5.0% - 5.5% in 2014.
Levy
44. In 2014, it is estimated that there will not be any revenue from windfall profit levy on oil palm
fruit based on the forecasted CPO price at RM2,300 per tonne metric which is below the threshold.
Meanwhile, levy on goods vehicle is expected to contribute RM150 million, 1% higher than revised
estimate of RM148 million in 2013.
Other Indirect Taxes
45. Revenue from other indirect taxes for 2014 is estimated at RM2,827 million, 3% higher than
the revised estimate of RM2,732 million in 2013.
Non-Tax Revenue
46. Non-tax revenue estimates for 2014 are provided in Table 8. Non-tax revenue is expected to
contribute RM50,627 million or 23% of the overall total revenue. This amount is 7% lower than the
2013 revised estimate of RM54,428 million.
Table 8
Non-Tax Revenue
Source of Revenue
2013
Revised
Estimate
2014
Budget
Estimate
Change
Licenses and Permits
Percentage
of Change
(%)
13,468
13,149
(319)
Service Fees
1,224
1,233
9
Proceeds from Sales of Goods
1,520
913
(607)
230
233
3
35,062
32,065
(2,997)
Fines and Penalties
1,047
1,064
17
2
Others
1,877
1,970
93
5
54,428
50,627
(3,801)
Rentals
Interests and Proceeds from Investments
non-tax revenue
(2)
1
(40)
1
(9)
(7)
30
10/22/13 1:21:59 AM
47. The 2014 revenue estimate for licenses and permits is expected at RM13,149 million, 2%
lower than the 2013 revised estimate of RM13,468 million. The decrease in revenue is due to lower
petroleum royalty expected in 2014 as a result of lower estimated average price of crude oil (Tapis)
at USD110.00 per barrel compared to USD115.00 per barrel in 2013. The 2014 revenue estimate
for proceeds from sales of goods is expected at RM913 million which is 40% lower than the 2013
revised estimate of RM1,520 million. While the 2014 revenue estimate for interests and proceeds
from investments is expected at RM32,065 million, 9% lower than the 2013 revised estimate of
RM35,062 million. The decrease is due to lower dividend from Khazanah Nasional Berhad at RM500
million and no further securitization of Government employees’ housing loans. However, dividends
from PETRONAS and Bank Negara Malaysia remain at RM27,000 million and RM1,500 million,
respectively in 2014.
Non-Revenue Receipts and Revenue from the Federal Territories
48. In 2014, the total non-revenue receipts is estimated at RM852 million, which is 44% lower
than the 2013 revised estimate of RM1,526 million. The decrease is due to lower expected receipts
from recoveries of payments in previous years, refunds of housing allowance from public servants
staying in Government Quarters and unclaimed monies. Revenue from Federal Territories is estimated
at RM645 million, 33% lower than the 2013 revised estimate of RM962 million. This decrease is
due to the reduction in sales of assets compared to 2013.
Federal Treasury
Ministry of Finance Malaysia
October 2013
31
10/22/13 1:21:59 AM
APPENDIX A1
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE
2013 REVISED ESTIMATES COMPARED TO 2013 BUDGET ESTIMATES
(After Tax Changes)
2013
Original
Estimate
2013
Revised
Estimate
Change Percentage
Of
Change
(RM Million) (%) (RM Million) (%) (RM Million)
(%)
1 TAX REVENUE
158,625
76
163,506
74
4,881
3
DIRECT TAXES
121,424
58
127,020
58
5,596
5
1.1
114,736
55
120,073
54
5,337
5
Individual Income Tax
24,137
12
26,429
12
2,292
9
Company Income Tax
57,668
28
60,431
27
2,763
5
Petroleum Income Tax
30,507
15
30,507
14
0
0
1,980
1
2,328
1
348
18
421
0
357
0
(64)
(15)
23
0
21
0
(2)
(9)
OTHER DIRECT TAXES
6,688
3
6,947
3
259
4
Stamp Duty
5,935
3
6,214
3
279
5
729
0
653
0
(76)
(10)
24
0
80
0
56
233
37,201
18
36,486
17
(715)
(2)
EXPORT DUTY
2,512
1
2,099
1
(413)
(16)
Crude Oil
2,411
1
1,938
1
(473)
(20)
Palm Oil
88
0
147
0
59
67
Others
13
0
14
0
1
8
2,358
1
2,417
1
59
3
Spirits and Malt Liquor
84
0
57
0
(27)
(32)
Tobacco, Cigarettes & Cigars
31
0
133
0
102
329
792
0
480
0
(312)
(39)
1,451
1
1,747
1
297
20
12,782
6
12,728
6
(54)
(0)
1,565
1
1,483
1
(82)
(5)
3,403
2
3,486
2
83
Motor Vehicles
7,407
4
7,308
3
(99)
(1)
407
0
451
0
44
11
INCOME TAXES
Withholding Tax
Cooperatives Income Tax
Others
1.2
Others
INDIRECT TAXES
1.3
1.4
IMPORT DUTY
CKD and CBU vehicles
Others
1.5
EXCISE DUTY
Others
2
32
10/22/13 3:52:21 PM
APPENDIX A1 - (Cont.)
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE - (Cont.)
2013 REVISED ESTIMATES COMPARED TO 2013 BUDGET ESTIMATES - (Cont.)
(After Tax Changes)
2013
Original
Estimate
2013
Revised
Estimate
Change
Percentage
Of
Change
(%)
1.6
SALES TAX
9,645
5
10,199
5
554
1.7
SERVICE TAX
6,507
3
6,161
3
(346)
(5)
1.8
LEVY
623
0
150
0
(473)
(76)
Oil Palm Fruit
450
0
2
0
(448)
100
Goods Vehicles
173
0
148
0
(25)
(14)
2,774
1
2,732
1
(42)
(2)
48,320
23
54,428
25
6,108
13
11,370
5
13,468
6
2,098
18
Petroleum Royalty
4,901
2
6,187,3
3
1,286
26
Motor Vehicles License
2,341
1
2,335
1
(6)
(0)
Levy on Foreign Workers
2,212
1
2,623
1
411
19
Others
1,916
1
2,323
1
407
21
2.2
SERVICE FEES
1,356
1
1,224
1
(132)
(10)
2.3
SALES OF GOODS
667
0
1,520
1
853
128
2.4
RENTALS
155
0
230
0
75
48
2.5
INTEREST & PROCEEDS FROM
INVESTMENT
31,274
15
35,062
16
3,788
12
PETRONAS Dividend
27,000
13
27,000
12
0
0
Bank Negara Dividend
2,000
1
1,500
1
(500)
500
0
850
0
350
70
Others
1,774
1
5,712
3
3,938
222
2.6
FINES AND PENALTIES
2,182
1
1,047
0
(1,135)
(52)
2.7
OTHERS
1,316
1
1,877
1
561
43
3 NON-REVENUE RECEIPTS
583
0
1,526
1
943
162
4 REVENUE FROM FEDERAL
TERRITORIES
593
0
962
0
369
62
208,121
100
220,422
100
12,301
6
1.9
OTHER INDIRECT TAXES
2 NON-TAX REVENUE
2.1
LICENSES AND PERMITS
Khazanah Dividend
TOTAL REVENUE
6
(25)
33
10/22/13 1:21:59 AM
APPENDIX A2
2013 REVISED ESTIMATES COMPARED TO 2012 ACTUAL RECEIPTS
2012
Actual
Receipt
Change
2013
Revised
Estimate
Percentage
Of
Change
(%)
1 TAX REVENUE
151,643
73
163,506
74
11,863
8
DIRECT TAXES
116,937
56
127,020
58
10,083
9
1.1
110,662
53
120,073
54
9,411
9
22,977
11
26,429
12
3,452
15
Company Income Tax
51,288
25
60,431
27
9,143
18
33,934
16
30,507
14
(3,427)
2,097
1
2,328
1
231
11
345
0
357
0
12
3
21
0
21
0
0
0
OTHER DIRECT TAXES
6,275
3
6,947
3
672
11
Stamp Duty
5,595
3
6,214
3
619
11
608
0
653
0
45
7
72
0
80
0
8
11
34,706
17
36,486
17
1,780
5
EXPORT DUTY
1,968
1
2,099
1
131
7
Crude Oil
1,928
1
1,938
1
10
1
34
0
147
0
113
332
6
0
14
0
8
133
2,282
1
2,417
1
135
6
79
0
57
0
(22)
(28)
35
0
133
0
98
280
754
0
480
0
(274)
(36)
1,414
1
1,747
1
333
24
12,187
6
12,728
6
541
4
1,417
1
1,483
1
66
5
3,281
2
3,486
2
205
6
Motor Vehicles
7,085
3
7,308
3
223
3
404
0
451
0
47
12
Income Taxes
Withholding Tax
Others
1.2
Others
INDIRECT TAXES
1.3
Palm Oil
Others
1.4
IMPORT DUTY
CKD and CBU vehicles
Others
1.5
EXCISE DUTY
Others
(10)
34
10/22/13 1:21:59 AM
2013 REVISED ESTIMATES COMPARED TO 2012 ACTUAL RECEIPTS - (Cont.)
2012
Actual
Receipt
Change
2013
Revised
Estimate
Percentage
Of
Change
(%)
1.6
SALES TAX
9,496
5
10,119
5
703
7
1.7
SERVICE TAX
5,583
3
6,161
3
578
10
1.8
LEVY
552
0
150
0
(420)
(73)
Oil Palm Fruit
388
0
2
0
(386)
(99)
Goods Vehicles
164
0
148
0
(16)
(10)
2,638
1
2,732
1
94
54,909
26
54,428
25
(481)
(1)
13,570
7
13,468
6
(102)
(1)
Petroleum Royalty
6,423
3
6,187
3
(236)
(4)
2,283
1
2,335
1
52
2
2,618
1
2,623
1
5
0
Others
2,246
1
2,323
1
77
3
2.2
SERVICE FEES
1,218
1
1,224
1
6
0
2.3
SALES OF GOODS
637
0
1,520
1
883
139
2.4
RENTALS
177
0
230
0
53
30
2.5
INVESTMENT
36,736
18
35,062
16
(1,674)
(5)
PETRONAS Dividend
26,260
13
27,000
12
740
2,000
1
1,500
1
(500)
(25)
Khazanah Dividend
3,000
1
850
0
(2,150)
(72)
Others
5,476
3
5,712
3
236
4
2.6
FINES AND PENALTIES
1,007
0
1,047
0
40
4
2.7
OTHERS
1,564
1
1,877
1
313
20
877
0
1,526
1
649
74
TERRITORIES
483
0
962
0
479
99
207,913
100
220,422
100
12,509
6
1.9
2 NON-TAX REVENUE
2.1
3
TOTAL REVENUE
4
35
10/22/13 1:21:59 AM
APPENDIX A3
2014 BUDGET ESTIMATES COMPARED TO 2013 REVISED ESTIMATES
2013
Revised
Estimate
2014
Estimate Change Percentage
Of
Change
(%)
1 TAX REVENUE
163,506
74
171,970
77
8,464
5
DIRECT TAXES
127,020
58
133,148
59
6,128
5
1.1
120,073
54
125,664
56
5,591
5
26,429
12
28,746
13
2,317
9
Company Income Tax
60,431
27
65,729
29
5,298
9
30,507
14
28,275
13
(2,232)
2,328
1
2,524
1
196
8
357
0
370
0
13
4
21
0
20
0
(1)
(5)
OTHER DIRECT TAXES
6,947
3
7,484
3
537
8
Stamp Duty
6,214
3
6,693
3
479
8
653
0
703
0
50
8
80
0
88
0
8
10
36,486
17
38,822
17
2,336
6
EXPORT DUTY
2,099
1
2,105
1
6
0
Crude Oil
1,938
1
1,943
1
5
0
147
0
150
0
3
2
14
0
12
0
(2)
(14)
2,417
1
2,502
1
85
4
57
0
59
0
2
4
133
0
138
0
5
4
CBU and CKD cars
480
0
497
0
17
4
1,747
1
1,808
1
61
3
12,728
6
13,442
6
714
6
1,483
1
1,566
1
83
6
3,486
2
3,682
2
196
6
Motor Vehicles
7,308
3
7,718
3
410
6
451
0
476
0
25
6
INCOME TAXES
Withholding Tax
Others
1.2
Others
INDIRECT TAXES
1.3
Palm Oil
Others
1.4
IMPORT DUTY
Others
1.5
EXCISE DUTY
Others
(7)
36
10/22/13 1:22:00 AM
2014 BUDGET ESTIMATES COMPARED TO 2013 REVISED ESTIMATES - (Cont.)
2013
Revised
Estimate
2014
Estimate Change (RM Million) (%) (RM Million) (%) (RM Million)
1.6
SALES TAX
1.7
SERVICE TAX
1.8
LEVY
Percentage
Of
Change
(%)
10,199
5
10,986
5
787
8
6,161
3
6,810
3
649
11
150
0
150
0
0
0
2
0
0
0
(2)
148
0
150
0
2
1
2,732
1
2,827
1
95
3
54,428
25
50,627
23
(3,801)
(7)
13,468
6
13,149
6
(319)
(2)
Petroleum Royalty
6,187
3
5,705
3
(482)
(8)
2,335
1
2,417
1
82
4
2,623
1
2,623
1
0
0
Others
2,323
1
2,404
1
81
3
2.2
SERVICE FEES
1,224
1
1,233
1
9
1
2.3
SALES OF GOODS
1,520
1
913
0
(607)
2.4
RENTALS
230
0
233
0
3
2.5
INVESTMENT
35,062
16
32,065
14
(2,997)
PETRONAS Dividend
27,000
12
27,000
12
0
0
1,500
1
1,500
1
0
0
850
3
500
1
(350)
(41)
Others
5,712
3
3,065
1
(2,647)
(46)
2.6
FINES AND PENALTIES
1,047
0
1,064
0
17
2
2.7
OTHERS
1,877
1
1,970
1
93
5
1,526
1
852
0
(674)
(44)
962
0
645
0
(317)
(33)
220,422
100
224,094
100
3,672
2
Oil Palm Fruit
Goods Vehicles
1.9
2 NON-TAX REVENUE
2.1
Khazanah Dividend
TERRITORIES
(100)
(40)
1
(9)
TOTAL REVENUE
37
10/22/13 1:22:00 AM
10/22/13 1:22:00 AM
Lampiran/Appendix
ANGGARAN HASIL
KERAJAAN PERSEKUTUAN
TAHUN 2014
ESTIMATES OF FEDERAL GOVERNMENT’S REVENUE
for 2014
KEMENTERIAN KEWANGAN
MALAYSIA
10/22/13 1:22:00 AM
10/22/13 1:22:00 AM
PRO-FORMA LEMBARAN IMBANGAN
SEPERTI PADA 31 DISEMBER 2013
PRO-FORMA BALANCE SHEET
AS AT 31 DECEMBER 2013
WANG AWAM
PUBLIC MONIES
Wang Tunai
Cash
Wang Tunai Dalam Bank
Cash at Bank
Wang Tunai Dalam Perjalanan
Cash-in-Transit
Wang Tunai Dalam Tangan
Cash-in-Hand
RM Juta
RM Million
37,104
RM Juta
RM Million
36,416
685
3
Pelaburan
Investments
22,486
59,590
DIPEGANG BAGI:
KUMPULAN WANG DISATUKAN
HELD FOR:
CONSOLIDATED FUND
Akaun Hasil Disatukan
Consolidated Revenue Account
11,863
Akaun Pinjaman Disatukan
Consolidated Loan Account
-
Akaun Amanah Disatukan
Consolidated Trust Account
47,727
RM Juta
RM Million
Kumpulan Wang Amanah Kerajaan
Government Trust Funds
Kumpulan Wang Pembangunan
Development Fund
Kumpulan Wang Pinjaman Perumahan
Housing Loans Fund
Pelbagai Kumpulan Wang Amanah Kerajaan
Miscellaneous Government Trust Funds
RM Juta
RM Million
29,420
(7,506)
844
36,082
Kumpulan Wang Amanah Awam
Public Trust Funds
8,562
Wang Deposit
Deposits
9,745
59,590
41
10/22/13 1:22:00 AM
10/22/13 1:22:00 AM
Hasil Kerajaan Persekutuan
2014
Federal Government’s Revenue
2014
kementerian kewangan
malaysia
43
10/22/13 1:22:49 AM
44
10/22/13 1:22:49 AM
RINGKASAN ANGGARAN HASIL MALAYSIA BAGI TAHUN 2014
ABSTRACT OF THE ESTIMATED REVENUE OF MALAYSIA FOR 2014
KOD HASIL
(Revenue Code)
60000
HASIL CUKAI
TAX REVENUE
61000 Cukai Langsung
Direct Taxes
62000 Cukai Tidak Langsung
Indirect Taxes
70000
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual Revenue
2012)
ANGGARAN
TAHUN 2013
-Selepas
Perubahan
Cukai 2013
(2013 Estimate
-After 2013 tax
changes)
ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
151,643,090,263
158,624,500,000
163,506,687,000
171,970,377,000
116,937,355,255
121,424,146,000
127,020,464,000
133,148,242,000
34,705,735,008
37,200,354,000
36,486,223,000
38,822,135,000
62100
Duti Eksport
Export Duties
1,968,396,260
2,512,324,000
2,099,130,000
2,105,406,000
62200
Duti Import
Import Duties
2,282,000,986
2,357,494,000
2,417,105,000
2,501,864,000
62300
Duti Eksais
Excise Duties
8,420,127,876
8,749,383,000
8,712,138,000
9,200,940,000
6240062500
Cukai Jualan
Sales Tax
9,495,564,430
9,644,557,000
10,198,759,000
10,985,549,000
62600
Cukai Perkhidmatan
Service Tax
5,583,156,284
6,507,358,000
6,161,444,000
6,809,619,000
62700
Levi
Levy
552,077,479
622,537,000
150,000,000
150,000,000
62800
Duti Eksais Terhadap
Barangan Import
Excise Duties on Imported Goods
3,766,622,774
4,032,684,000
4,016,008,000
4,241,329,000
62900
Pelbagai Cukai Tidak Langsung
Miscellaneous Indirect Taxes
2,637,788,919
2,774,017,000
2,731,639,000
2,827,428,000
54,909,327,554
48,320,129,000
54,428,125,000
50,626,705,000
13,570,060,603
11,369,833,000
13,467,860,000
13,149,177,000
1,217,714,954
1,356,355,000
1,224,009,000
1,232,594,000
637,063,151
667,386,000
1,519,953,000
912,615,000
HASIL BUKAN CUKAI
NON-TAX REVENUE
71000 Lesen, Bayaran Pendaftaran Dan Permit
Licences, Registration Fees And Permits
72000 Bayaran Perkhidmatan
Service Fees
73000 Perolehan Daripada Jualan Barang
Proceeds From Sales Of Goods
45
10/22/13 1:22:49 AM
RINGKASAN ANGGARAN HASIL MALAYSIA BAGI TAHUN 2014
ABSTRACT OF THE ESTIMATED REVENUE OF MALAYSIA FOR 2014
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual Revenue
2012)
ANGGARAN
TAHUN 2013
-Selepas
Perubahan
Cukai 2013
(2013 Estimate
-After 2013 tax
changes)
ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
177,118,352
155,420,000
230,453,000
232,962,000
36,736,102,089
31,274,260,000
35,062,411,000
32,065,445,000
1,007,029,223
2,181,953,000
1,047,160,000
1,063,968,000
77000 Sumbangan Dan Bayaran Ganti Daripada
Luar Negeri Dan Sumbangan Tempatan
Contributions And Compensation From
Overseas And Local Contributions
3,821,704
3,505,000
3,777,000
3,818,000
78000 Pendapatan Daripada Aktiviti Carigali
Minyak Dan Gas MTJA
Income From Exploration Of Oil And Gas
MTJA
1,560,417,477
1,311,417,000
1,872,501,000
1,966,126,000
876,912,254
583,241,000
1,526,031,000
852,467,000
854,809,678
566,056,000
1,457,538,000
814,205,000
22,102,576
17,185,000
68,493,000
38,262,000
483,424,598
592,648,000
961,584,000
644,880,000
91000 Hasil Cukai Daripada Wilayah Persekutuan
Tax Revenue From Federal Territories
392,153,796
507,817,000
632,130,000
423,934,000
92000 Hasil Bukan Cukai Daripada Wilayah
Persekutuan
Non-Tax Revenue From Federal Territories
91,270,802
84,831,000
329,454,000
220,946,000
74000 Sewaan
Rental
75000 Faedah Dan Perolehan Dari Pelaburan
Interest And Proceeds On Investment
76000 Denda Dan Penalti
Fines And Penalties
80000
TERIMAAN BUKAN HASIL
NON-REVENUE RECEIPTS
81000 Pulangan Balik Perbelanjaan
Refunds Of Expenditure
82000 Terimaan Daripada Agensi Kerajaan
Receipts From Government Agencies
90000
HASIL DARIPADA WILAYAH
PERSEKUTUAN
REVENUES FROM FEDERAL
TERRITORIES
JUMLAH HASIL KERAJAAN
PERSEKUTUAN
TOTAL FEDERAL GOVERNMENT
REVENUE
207,912,754,668
208,120,518,000
220,422,427,000
224,094,429,000
46
10/22/13 1:22:50 AM
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2014*
DETAILS OF ESTIMATED REVENUE FOR 2014*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)
*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
60000 HASIL CUKAI
TAX REVENUE
61000 CUKAI LANGSUNG
DIRECT TAXES
61100 Cukai Pendapatan Income Tax 61101 Cukai Pendapatan Dan Tambahan 22,977,388,919
Cukai Pendapatan - Individu
24,137,300,000
26,429,086,000
28,746,004,000
57,667,983,000
60,431,019,000
65,728,733,000
33,933,735,030
30,506,834,000
30,507,470,000
28,274,640,000
344,819,257
421,000,000
357,128,000
369,652,000
2,097,074,424
1,980,000,000
2,327,753,000
2,523,654,000
21,069,722
23,000,000
20,065,000
21,032,000
110,661,650,992
114,736,117,000
120,072,521,000
125,663,715,000
Income Taxes and Supplementary
Income Taxes - Individuals
61102 Cukai Pendapatan Dan Tambahan 51,287,563,640
Cukai Pendapatan - Syarikat
Income Taxes and Supplementary
Income Taxes - Companies
61103 Cukai Pendapatan - Petroleum
61104 Cukai Pendapatan-Koperasi
Income Tax-Cooperatives
61105 Cukai Pendapatan - Cukai
Pegangan
Income Tax-Witholding Tax
61199 Cukai Pendapatan Yang Lain
Others
Jumlah Cukai Pendapatan
Total Income Tax
47
10/22/13 1:22:50 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
HASIL CUKAI - (Samb.)
TAX REVENUE - (Cont.)
CUKAI LANGSUNG - (Samb.)
DIRECT TAXES - (Cont.)
61900 Cukai Langsung Yang Lain Other Direct Taxes 61911 Duti Harta Pusaka
Estate Duty
1,969,796
-
1,272,000
1,447,000
5,594,534,274
5,934,500,000
6,214,031,000
6,693,417,000
607,703,918
729,000,000
652,996,000
703,371,000
61914 Cukai Aktiviti Perniagaan Luar
Pesisir Labuan
Labuan Offshore Business
Activity Tax
18,088,250
21,000,000
21,304,000
25,138,000
61999 Cukai Langsung Yang Lain
Other Direct Taxes
53,408,024
3,529,000
58,341,000
61,155,000
6,275,704,263
6,688,029,000
6,947,944,000
7,484,528,000
116,937,355,255
121,424,146,000
127,020,465,000
133,148,243,000
154
-
10,000
9,000
61912 Duti Setem
Stamp Duties
61913 Duti Atas Keuntungan Harta
Jumlah Cukai Langsung Yang
Lain
Total Other Direct Taxes
Jumlah Cukai Langsung
Total Direct Taxes
62000 CUKAI TIDAK LANGSUNG
INDIRECT TAXES
62100 Duti Kastam - Eksport Customs Duties - Export 62101 Getah
Rubber
48
10/22/13 1:22:50 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
CUKAI TIDAK LANGSUNG - (Samb.)
INDIRECT TAXES - (Cont.)
Duti Kastam - Eksport - (Samb.)
Customs Duties - Export - (Cont.)
278,390
-
1,571,000
1,379,000
23,413
6,000
7,253,000
6,368,000
140,737
187,000
205,000
180,000
62111 Minyak Kelapa Sawit Mentah
Crude Palm Oil
2,527,609
199,000
128,000,000
130,000,000
62112 Minyak Kelapa Sawit Yang
Diproses
Processed Palm Oil
1,534,797
1,000
19,000,000
20,000,000
1
-
-
-
1,927,695,102
2,411,464,000
1,938,000,000
1,943,000,000
29,502,133
87,856,000
120,000
105,000
176,708
616,000
167,000
147,000
12
-
-
-
62104 Besi
Scrap Iron
62107 Galian-galian Lain
Other Minerals
62110 Kayu Balak
Timber
62113 Barang-Barang Binaan
Building Materials
62114 Petroleum Mentah
Crude Oil
62116 Isi Rong Kelapa Sawit
Palm Kernel
62117 Rotan
Rattan
62119 Makanan Ternakan
Animal Feeds
49
10/22/13 1:22:51 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
6,517,205
11,995,000
4,804,000
4,218,000
1,968,396,260
2,512,324,000
2,099,130,000
2,105,406,000
202,179
235,000
1,265,000
1,309,000
8,886,294
8,660,000
8,069,000
8,352,000
682,716
690,000
582,000
602,000
39,809
12,000
41,000
42,000
-
-
2,000
2,000
14
-
-
-
62209 Motokar - CBU
Vehicles - CBU
613,686,715
639,524,000
343,975,000
356,037,000
62210 Motokar - CKD
Vehicles - CKD
139,922,059
152,711,000
136,416,000
141,199,000
KOD HASIL
(Revenue Code)
Duti Kastam - Eksport - (Samb.)
Customs Duties - Export - (Cont.)
62199 Duti-duti Eksport Yang Lain
Other Export Duties
Jumlah Duti Eksport
Total Export Duties
62200 Duti Kastam - Import Customs Duties - Import 62201 Petrol
Petrol
62202 Minyak Pelincir Dan Gris
Grease and Lubricant
62203 Minyak Pembakar
Fuel
62204 Minyak Tanah
62205 Minyak Penerbangan
Flight Fuel
62208 Keluaran Petroleum dan Bahan
Pembakar Yang Lain
Other Petroleum and Fuel
Products
50
10/22/13 1:22:51 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Duti Kastam - Import - (Samb.)
Customs Duties - Import - (Cont.)
34,625,275
34,833,000
45,015,000
46,594,000
180,805,461
158,330,000
199,132,000
206,114,000
62213 Minuman Keras
Liquor
63,783,482
67,675,000
43,300,000
44,819,000
62214 Bir Daripada Malt
Malt Liquor
14,949,793
15,633,000
13,482,000
13,955,000
62215 Buah-Buahan Segar, Kering dan
Jeruk
Fresh, Dried And Preserved
Fruits
18,727,072
18,998,000
25,519,000
26,415,000
62217 Makanan Dalam Tin
Canned Food
300,523
272,000
527,000
546,000
Animal Feeds
31,373
-
-
-
62219 Tembakau
Tobacco
31,094,945
31,184,000
126,345,000
130,775,000
62220 Tekstil Berela
Textiles
11,314,526
12,386,000
10,346,000
10,709,000
937,212
3,557,000
280,000
290,000
62211 Kenderaan Bermotor Dagangan
Commercial Motor Vehicles
62212 Alat-alat Ganti Kenderaan
Bermotor
Motor Spare Parts
62221 Televisyen
Television
51
10/22/13 1:22:51 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
42,291
23,000
17,000
17,000
62223 Peti Sejuk
Refrigerators
10,465,114
14,755,000
23,000
24,000
62224 Alat-alat Audio Elektronik
Audio Electronic Appliances
18,687,001
25,559,000
7,305,000
7,561,000
62225 Perkakas Rumahtangga Elektrik
Yang Lain
Other Household Electrical
Equipment
14,694,972
22,244,000
21,623,000
22,381,000
756,108
995,000
551,000
570,000
310,815,167
335,861,000
272,156,000
281,699,000
62228 Perabot (Selain Daripada Kayu)
Furniture (Other Than Wood)
2,743,076
2,047,000
2,087,000
2,160,000
62229 Kaca Dan Barang-barang Kaca
Glass And Glassware
23,832,470
23,625,000
22,086,000
22,860,000
109,396,183
118,524,000
75,256,000
77,895,000
31,132,061
43,592,000
3,973,000
4,112,000
62222 Alat Perakam Video
Video Recorder
62226 Alat-alat Muzik
Musical Instruments
62227 Mesin dan Alat-alat Ganti
Machines And Spare Parts
62230 Besi Keluli Dalam Bentuk
Struktur
Structured Steel
62231 Jubin
Tiles
52
10/22/13 1:22:51 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62232 Bahan Binaan Yang Lain
Other Building Materials
8,413,129
4,033,000
45,557,000
47,154,000
62233 Kunci Dan Mangga
Locks And Keys
5,536,018
6,601,000
6,170,000
6,386,000
11,356,849
14,080,000
961,000
994,000
113,702
46,000
38,000
39,000
93,417,610
103,431,000
103,726,000
107,364,000
19,772
-
119,000
123,000
24,772,395
24,802,000
31,430,000
32,532,000
62239 Cerut
Cigars
1,179,403
1,444,000
1,660,000
1,718,000
62240 Rokok
Cigarettes
2,505,357
2,960,000
4,343,000
4,496,000
10,112,060
9,285,000
15,080,000
15,609,000
4,826,928
5,881,000
423,000
438,000
KOD HASIL
(Revenue Code)
62234 Bahan Kimia Untuk Mencuci
Chemical Detergents
62235 Baja
Fertilizers
62236 Resin Dan Bahan Plastik
Resins And Plastic Materials
62237 Ubat
Medicine
62238 Motorsikal Dan Skuter
Motorcycles and Scooters
62241 Barangan Buatan Tekstil
Textile Products
62242 Barangan Tekstil Yang Lain
Miscelaneous Textile Products
53
10/22/13 1:22:51 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62243 Benang
Yarn
1,691,516
3,100,000
1,492,000
1,544,000
62244 Permaidani Dan Felt, Floor
Coverings
Carpets and Felt, Floor
Coverings
5,233,994
5,896,000
5,186,000
5,368,000
51,612,270
51,132,000
47,312,000
48,971,000
42,852
3,000
187,000
194,000
7,244,878
6,664,000
7,356,000
7,614,000
-
-
20,000
21,000
101,435
-
140,000
145,000
9,720,573
7,208,000
34,590,000
35,803,000
38,751
-
479,000
496,000
9,233
13,000
23,000
24,000
2,994,460
3,699,000
183,000
190,000
KOD HASIL
(Revenue Code)
62245 Tayar-tayar Kenderaan
Tyres For Motor Vehicles
62246 Bayaran Lebihan EFT
EFT Excess Charges
62247 Pungutan Hasil Pos
Collection from Pos
62248 Pungutan Balai Luar
outstation Charge Collection
62249 Kurang Bayar EFT
EFT Under Charges
62250 Bahan Keluli Untuk Binaan
Steels For construction
62251 Makanan Tambahan
Food Supplement
62252 Permainan Kanak-kanak
Children’s Toys
62253 Perabot Buatan Kayu
Wood Furnitures
54
10/22/13 1:22:52 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
449,305
3,000
3,013,000
3,118,000
62255 Anti Lambakan
Anti-Dumping
62,705
353,000
238,000
247,000
62256 Jamu atau Produk Lain Untuk
Kecantikan
Cosmetic Products
24,307
37,000
1,000
1,000
62257 Kertas Dan Barangan Buatan
Kertas
Paper and Paper Products
34,743,226
36,954,000
48,112,000
49,799,000
62258 Kenderaan Bermotor Yang Lain
Other Motor Vehicles
45,361,762
20,307,000
285,825,000
295,847,000
62259 Rokok/Kretek
Cigarettes
108,926
-
883,000
914,000
62260 Makanan Laut Kering Atau
Basah
Seafoods
461,008
459,000
704,000
729,000
62261 Susu Dan Keluaran Tenusu
Milk and Dairy Products
452,100
338,000
412,000
427,000
2,389,262
1,813,000
2,516,000
2,605,000
62254 Keluaran Kayu (Selain Kayu
Separuh Siap)
Wood Products (Other Than
Half Processed Wood)
62262 Binatang Ternakan Dan
Keluaran Ternakan
Livestocks and Products Thereof
55
10/22/13 1:22:52 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62263 Sayur-Sayuran Segar, Kering
Atau Jeruk
Fresh, Dried or Preserved
Vegetables
1,040,748
1,190,000
973,000
1,007,000
62264 Kopi Dan Teh
Coffee and Tea
1,850,702
1,821,000
2,738,000
2,834,000
62265 Bijirin Dan Keluarannya
Cereals And Products Thereof
1,601,278
3,104,000
942,000
975,000
880,250
797,000
1,115,000
1,154,000
62268 Gula Dan Keluarannya
Sugar and Products Thereof
3,315,869
3,910,000
4,291,000
4,441,000
62269 Koko Dan Keluarannya
Cocoa and Products Thereof
21,787,585
26,674,000
15,167,000
15,699,000
62270 Makanan Dari Bijirin, Tepung
Dan Susu
Foods From Cereals, Flour and
Milk
4,612,862
5,867,000
2,774,000
2,872,000
62271 Makanan Dari Buahan, Sayuran
Dan Bahagiannya
Foods From Fruits, Vegetables
And Part Thereof
13,487,986
16,450,000
978,000
1,012,000
KOD HASIL
(Revenue Code)
62266 Lemak Binatang Dan
Keluarannya
Animal Fats and Products
Thereof
56
10/22/13 1:22:52 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62272 Air Tulen Dan Air Yang
Diproses
Pure And Processed Water
4,431,650
4,891,000
4,511,000
4,670,000
62274 Cat Pewarna Dan Dakwat
Paint And Ink
16,073,916
19,448,000
11,494,000
11,897,000
62275 Sabun Dan Bahan Pencuci
Soaps And Detergents
137,353
236,000
29,000
30,000
62276 Bahan Keluaran Petroleum
Petroleum Products
1,003,819
1,150,000
-
-
2,433
-
17,000
18,000
5,115,068
5,589,000
4,269,000
4,419,000
538,318
743,000
792,000
820,000
5,476,044
5,606,000
5,886,000
6,093,000
504,898
602,000
364,000
377,000
KOD HASIL
(Revenue Code)
62277 Dental Preparation
Dental Preparation
62278 Gam Dan Bahan Pelekat
Glue And Adhesive
62279 Bahan Letupan
Explosives
62280 Filem Fotograf Dan
Sinematografi
Films, Photographs And
Cinematography
62281 Racun Serangga Dan Haiwan
Perosak
Pesticides
57
10/22/13 1:22:52 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62282 Getah Dan Keluaran Getah
(Selain Beg, Kasut Dan Tayar)
Rubber and Products Thereof
(Other Than Bags, Shoes And
Tyres)
29,833,293
34,926,000
33,043,000
34,201,000
62283 Kulit Dan Barangan Kulit
Leathers And Products Thereof
45,946
16,000
27,000
28,000
62284 Kayu Balak Atau Kayu Separuh
Siap
Timber Or Half Processed
Timber
2,465,856
3,174,000
2,077,000
2,149,000
62285 Kasut Dan Bahagiannya
Shoes and Parts Thereof
1,163,912
1,184,000
957,000
990,000
3,351
7,000
-
-
8,264,859
9,127,000
6,093,000
6,307,000
12,292,376
864,000
80,521,000
83,345,000
2,824,138
691,000
-
-
62286 Topi, Headgear Dan
Bahagiannya
Caps, Headgears And Parts
Thereof
62287 Seramik Dan Keluaran Seramik
Ceramics And Products Thereof
62289 Barangan Buatan Logam
Metal Products
62290 Wine
Wine
58
10/22/13 1:22:52 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62297 Pungutan Duti Daripada
Penumpang
Duties Collected From
Passengers
62299 Duti Import Yang Lain
Other Import Duties
Jumlah Duti Import
Total Import Duties
13,761,118
12,638,000
15,819,000
16,373,000
161,935,681
154,322,000
214,676,000
222,204,000
2,282,000,986
2,357,494,000
2,417,105,000
2,501,864,000
113,473,700
121,515,000
117,786,000
124,394,000
1,136,908,491
1,351,442,000
1,257,855,000
1,328,428,000
2,952,000
2,354,000
1,312,000
1,386,000
3,117,142,965
3,282,635,000
3,039,793,000
3,210,344,000
147,444
400,000
9,000
10,000
49,534
-
-
-
62300 Duti Eksais Excise Duties 62309 Minuman Keras Buatan
Tempatan
Locally Manufactured Liquor
Beer From Malt
62311 Wine
Wine
62312 Rokok Buatan Tempatan
Locally Manufactured Cigarettes
62313 Tembakau
Tobacco
62314 Cerut
Cigars
59
10/22/13 1:22:53 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Duti Eksais - (Samb.)
Excise Duties - (Cont.)
7,274
6,000
5,000
5,000
3,740,736,670
3,711,315,000
3,962,903,000
4,185,245,000
62319 Kenderaan-kenderaan Lain
264,018
155,000
-
-
62323 Daun Terup
Playing Cards
745,157
-
568,000
600,000
411,021
-
217,000
229,000
307,130,128
279,561,000
331,645,000
350,252,000
159,474
-
45,000
47,000
8,420,127,876
8,749,383,000
8,712,138,000
9,200,940,000
102,550,000
110,461,000
62315 Mahjung Tiles
Mahjong
62318 Kenderaan Penumpang
Passenger Vehicles
62399 Duti Eksais Yang Lain
Other Excise Duties
Jumlah Duti Eksais
Total Excise Duties
62400 Cukai Jualan Atas Barang-barang Perkilangan Dalam Negeri Sales Tax On Locally Manufactured Goods 62401 Jubin
Tiles
94,434,176
96,668,000
60
10/22/13 1:22:53 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Cukai Jualan Atas Barang-barang Perkilangan Dalam Negeri - (Samb.)
Sales Tax On Locally Manufactured Goods - (Cont.)
62402 Tembakau
Tobacco
612,667
1,214,000
714,000
769,000
7,998,644
7,881,000
9,310,000
10,028,000
812,430
-
-
-
62405 Minuman Keras
Liquors
14,542,825
16,023,000
16,629,000
17,912,000
Beer From Malt
76,935,136
83,767,000
87,323,000
94,060,000
62407 Minuman Ringan
Soft Drinks
263,218,880
262,855,000
327,769,000
353,055,000
1,843,824,888
1,910,249,000
2,078,479,000
2,238,825,000
634,007,525
597,204,000
622,285,000
670,292,000
62410 Bas
Bus
12,469,823
9,709,000
7,842,000
8,447,000
62411 Mesin Dan Alat-Alat Ganti
45,550,632
54,399,000
48,942,000
52,718,000
62403 Minyak Wangi, Bedak Dan Alat
Solek
Perfumes, Powders And
Cosmetics
62404 Barang-Barang Kemas
Jeweleries
62408 Kenderaan Bermotor
Penumpang
Passenger Motor Vehicles
61
10/22/13 1:22:53 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62412 Makanan Ringan
Junk Food
135,422,506
156,443,000
154,498,000
166,416,000
62413 Barang-Barang Buatan Getah
Selain Dari Kasut
Ruber Based Products Other
Than Shoes
115,560,583
123,450,000
123,474,000
133,000,000
12,702,420
13,082,000
11,854,000
12,769,000
176,802,905
186,928,000
195,016,000
210,060,000
62416 Tekstil
Textiles
8,722,884
7,370,000
8,892,000
9,578,000
62417 Pakaian
Apparels
24,358,978
27,599,000
35,715,000
38,470,000
325,968,222
362,418,000
360,885,000
388,726,000
62419 Perabot Dan Barang-Barang
Buatan Kayu
Furniture And Wood Products
77,250,714
78,923,000
79,944,000
86,111,000
62420 Barang Buatan Logam Selain
Mesin
Metal Products Other Than
Machine
201,646,018
186,972,000
172,197,000
185,481,000
76,052,914
71,897,000
90,230,000
97,191,000
62414 Kasut Getah
Rubber Shoes
62415 Barang Buatan Plastik
Plastic Products
62418 Barang-Barang Elektrik
Electrical Products
62421 Sabun Dan Bahan Pencuci
Soaps And Detergents
62
10/22/13 1:22:53 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62422 Kertas Dan Keluarannya
Paper And Paper Products
75,914,616
77,230,000
80,028,000
86,202,000
117,632,751
116,522,000
134,973,000
145,386,000
35,949
1,841,000
-
-
27,080,313
28,555,000
26,007,000
28,014,000
4,327,966
4,274,000
4,906,000
5,285,000
62427 Petrol
Petrol
364,454
-
49,000
52,000
62428 Diesel
Diesel
1,939
-
4,000
4,000
42,200,168
45,533,000
47,259,000
50,905,000
8,950
-
38,000
41,000
615,032
636,000
288,000
310,000
62423 Cat Dan Barnis
Paint And Varnish
62424 Bateri Untuk Lampu Dan Radio
Radio And Torchlight Batteries
62425 Bateri-Bateri Yang Lain
Other Batteries
62426 Barang-Barang Buatan Simen
Cement Based Products
62429 Keluaran Petroleum Dan Bahan
Pembakaran Yang Lain
Petroleum Products And Other
Fuel
62430 Pungutan Balai Luar
Outstation Charge Collection
62431 Cerut
Cigars
63
10/22/13 1:22:53 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62432 Rokok
Cigarettes
188,724,462
199,765,000
190,090,000
204,754,000
18,000
-
43,000
46,000
752,154,704
750,365,000
776,396,000
836,292,000
5,357,975,074
5,479,772,000
5,794,629,000
6,241,660,000
925,081
113,000
5,737,000
6,179,000
1,484,113
1,521,000
2,757,000
2,969,000
939,656
377,000
405,000
437,000
7,865,223
6,713,000
28,348,000
30,535,000
62433 Telefon Bimbit
Handphones
62499 Cukai Jualan Ke Atas BarangBarang Perkilangan Dalam
Negeri Yang Lain
Other Products
Jumlah Cukai Jualan Ke Atas
Barang-Barang Perkilangan
Dalam Negeri
Total Sales Tax On Locally
Manufactured Goods
62500 Cukai Jualan Atas Barangan Import Sales Tax on Imported Goods 62501 Wine
Wine
62502 Tembakau
Tobaccos
62503 Cerut
Cigars
62504 Rokok/Kretek
Cigarettes
64
10/22/13 1:22:54 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Cukai Jualan Atas Barangan Import - (Samb.)
Sales Tax On Imported Goods - (Cont.)
62505 Minuman Keras
Liquors
11,695,870
12,745,000
7,013,000
7,554,000
Beers From Malt
12,845,796
2,626,000
3,402,000
3,664,000
62507 Motorkar CKD
Vehicles - CKD
1,632,717
3,386,000
427,000
460,000
62508 Motorkar CBU
Vehicles - CBU
823,591,654
834,423,000
554,565,000
597,347,000
1,078,436
-
9,006,000
9,701,000
33,067,036
26,708,000
49,850,000
53,696,000
62511 Lain-lain Kenderaan Bermotor
81,566,802
36,017,000
506,274,000
545,331,000
7,600,153
8,867,000
1,969,000
2,120,000
62513 Seramik Dan Keluarannya
Ceramics And Products Thereof
11,259,362
13,406,000
12,315,000
13,265,000
62514 Pakaian
Apparels
20,177,599
316,000
165,109,000
177,847,000
62509 Bas
Bus
62512 Produk Anyaman Dari
Tumbuhan
Handicrafts
65
10/22/13 1:22:54 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62515 Minyak Pelincir Dan Gris
Lubricants And Grease
65,537,123
74,519,000
62,003,000
66,786,000
506,196
-
30,000
33,000
62518 Minyak Penerbangan
Flight Fuel
29,586
-
190,000
205,000
62519 Gas Cecair Petroleum
Liquid Petroleum Gas
25,542
-
1,000
1,000
150,450,350
153,175,000
172,767,000
186,095,000
62521 Buah-Buahan Segar,
Kering Dan Jeruk
Fresh, Dried And Preserved
Fruits
44,386,378
45,845,000
60,789,000
65,478,000
62522 Makanan Dalam Tin Dan LainLain
Canned Food And Others
30,404,592
1,646,000
249,310,000
268,543,000
-
-
1,000
1,000
62524 Tekstil Berela
Textiles
31,624,132
32,816,000
29,464,000
31,738,000
62525 Barangan Buatan Tekstil
Textile Products
31,927,809
34,013,000
56,288,000
60,630,000
62516 Minyak Pembakar
Burning Fuel
62520 Alat Ganti Kenderaan Bermotor
Motor Vehicles Spare Parts
Animal Feeds
66
10/22/13 1:22:54 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62526 Televisyen
Television
58,213,801
60,676,000
147,000
158,000
62527 Petrol
Petrol
8,584,632
6,310,000
4,215,000
4,540,000
62528 Diesel
Diesel
693,531
386,000
953,000
1,026,000
62529 Keluaran Petroleum Dan Bahan
Pembakaran Yang Lain
Petroleum Products And Other
Fuel
3,262,448
2,626,000
10,903,000
11,744,000
62530 Alat Perakam Video (VCR)
Video Recorders
9,739,003
14,347,000
21,000
23,000
62531 Peti Sejuk
Refrigerators
71,098,201
81,119,000
8,319,000
8,961,000
62532 Alat-Alat Audio Elektronik
Audio Electronic Appliances
80,016,864
81,840,000
46,479,000
50,065,000
62533 Perkakasan Rumahtangga
Elektrik Yang Lain
Other Household Electrical
Equipments
67,543,192
52,697,000
194,257,000
209,243,000
8,271,657
8,800,000
7,708,000
8,302,000
544,934,764
588,632,000
445,389,000
479,749,000
62534 Alat-Alat Muzik
Musical Instruments
62535 Mesin Dan Alat Ganti
67
10/22/13 1:22:54 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62536 Perabot (Selain Daripada Kayu)
Furnitures (Other Than Wood)
27,769,396
26,004,000
25,087,000
27,022,000
62537 Kaca Dan Barang-Barang Kaca
Glass And Glassware
42,361,600
44,156,000
47,996,000
51,699,000
131,670,694
158,827,000
3,267,000
3,519,000
62539 Jubin
Tiles
42,850,956
46,763,000
2,468,000
2,658,000
62540 Bahan Binaan Lain
Other Building Materials
10,802,676
4,792,000
64,625,000
69,611,000
6,845,347
7,134,000
7,501,000
8,080,000
31,951,033
29,223,000
78,909,000
84,996,000
2,829
-
-
-
50,579,410
48,742,000
90,153,000
97,108,000
234,541
-
405,000
436,000
62538 Besi Keluli Dalam Bentuk
Struktur
Structured Steel
62541 Kunci Dan Mangga
Locks And Keys
62542 Bahan Kimia Untuk Mencuci
Chemical Detergents
62543 Baja
Fertilizers
62544 Resin Dan Bahan Plastik
Resins And Plastic Materials
62545 Ubat
Medicine
68
10/22/13 1:22:54 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62546 Duti Import Penumpang
Duties Collected From
Passengers
-
7,000
-
-
62547 Benang
Yarn
1,049,926
1,386,000
1,460,000
1,572,000
62548 Karpet Dan Felt, Floor
Coverings
Carpets and Felt, Floor
Coverings
1,823,247
2,077,000
9,396,000
10,121,000
117,055,813
117,234,000
127,903,000
137,770,000
62550 Bahan Keluli Untuk Binaan
Steels For Construction
4,628,338
1,512,000
22,979,000
24,752,000
62551 Makanan Tambahan
Food Supplement
3,844,571
165,000
32,461,000
34,966,000
62552 Permainan Kanak-Kanak
Children’s Toys
4,789,648
1,837,000
27,749,000
29,890,000
62553 Perabot Buatan Kayu
Wood Furnitures
44,500,523
50,160,000
41,669,000
44,884,000
62554 Jamu/Produk Lain Untuk
Kecantikan
Cosmetic Products
46,553,737
48,163,000
45,975,000
49,522,000
62555 Kertas Dan Barangan Buatan
Kertas
Paper And Paper Products
55,578,690
58,462,000
29,362,000
31,627,000
62549 Tayar-Tayar Kenderaan
Tyres For Motor Vehicles
69
10/22/13 1:22:55 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62556 Telefon Bimbit
Handphones
83,848
-
-
-
1,289,633,232
1,331,476,000
1,048,354,000
1,129,230,000
Jumlah Cukai Jualan Atas
Barangan Import
Total Sales Tax On Imported
Goods
4,137,589,354
4,164,785,000
4,404,130,000
4,743,889,000
Jumlah Cukai Jualan
Total Sales Tax
9,495,564,429
9,644,557,000
10,198,759,000
10,985,549,000
62601 Makanan/Minuman/Tembakau
Dalam Hotel
Food/Drink/Tobacco Inside
Hotel
227,567,017
267,542,000
240,932,000
266,278,000
62602 Makanan/Minuman/Tembakau
Luar Hotel
Food/Drink/Tobacco Outside
Hotel
620,608,391
700,599,000
724,895,000
801,153,000
62603 Bilik Menginap/Tempat Tidur
Accomodation
328,267,309
388,270,000
380,919,000
420,991,000
62604 Corkage/Towel/Cover Charge
Corkage/Towel/Cover Charge
3,198,261
3,759,000
3,261,000
3,604,000
62599 Cukai Jualan Atas Import Yang
Lain
Other Goods
62600 Cukai Perkhidmatan Service Tax -
70
10/22/13 1:22:55 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Cukai Perkhidmatan -(Samb.)
Service Tax -(Cont.)
62605 Bilik Mesyuarat/Tunjuk Budaya/
Fesyen
Meeting Room/Cultural/Fashion
11,477,757
13,014,000
12,543,000
13,862,000
62606 Perkhidmatan Kesihatan
Health Services
11,929,334
14,574,000
11,627,000
12,850,000
62607 Perkhidmatan Urut
Massage Services
22,402,041
27,140,000
24,258,000
26,810,000
1,738,669
2,983,000
1,375,000
1,519,000
34,928,337
40,028,000
39,667,000
43,840,000
62610 Penyediaan Polisi Insurans
Insurance Policy Preparation
504,566,494
570,177,000
566,012,000
625,556,000
62611 Perkhidmatan Telekomunikasi
Telecommunication Services
1,322,490,467
1,594,262,000
1,203,164,000
1,329,735,000
62612 Perkhidmatan Kad Caj/Kredit
Charge/Credit Card Services
369,906,310
482,233,000
391,844,000
433,065,000
39,122,469
46,945,000
43,390,000
47,954,000
62608 Penyediaan Pasangan Menari
Dan Eskot Sosial
Dance Partner And Social
Escort Services
62609 Perkhidmatan Sukan dan
Rekreasi Oleh Kelab
Persendirian
Recreations And Sport Services
By Private Clubs
62613 Perkhidmatan Pelepasan Barang
Dari Kawalan Kastam
Customs Clearence Services
71
10/22/13 1:22:55 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62614 Penyeliaan Ruang Letak Kereta
Parking Space Supervision
61,660,264
71,261,000
76,929,000
85,022,000
62615 Perkhidmatan Kiriman Cepat
Fast Courier Services
21,123,984
26,801,000
21,886,000
24,188,000
62616 Perkhidmatan Servis Kenderaan
Vehicles Services
64,035,589
73,149,000
72,432,000
80,052,000
62617 Perkhidmatan Kawalan
Keselamatan
Security Guard Services
147,507,092
155,863,000
161,016,000
177,955,000
62618 Perkhidmatan Pekerjaan
Employment Services
22,335,646
30,029,000
19,657,000
21,725,000
62619 Perkhidmatan Akauntan
Accountant Services
105,285,686
118,598,000
114,476,000
126,519,000
62620 Perkhidmatan Perundingan/
Guaman
Legal Services
211,701,775
245,042,000
229,541,000
253,688,000
62621 Perkhidmatan Jurutera
Profesional
Professional Engineer Services
129,457,553
149,861,000
175,249,000
193,685,000
62622 Perkhidmatan Arkitek
Architect Services
74,126,577
85,314,000
83,818,000
92,636,000
62623 Perkhidmatan Jurukur/Penilaian/
Pentafsir/Agen Hartanah
Surveyor Services
90,086,481
108,295,000
102,269,000
113,028,000
72
10/22/13 1:22:55 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
62624 Perkhidmatan Perunding
Consultation Services
432,161,526
480,958,000
482,205,000
532,932,000
4,596
-
-
-
20,242,950
25,320,000
25,159,000
27,806,000
62627 Perkhidmatan Pengurusan
Management Services
147,743,667
161,184,000
164,231,000
181,508,000
62628 Perkhidmatan Pengiklanan
Advertisement Services Golf
(Driving Range)
343,008,078
408,654,000
536,934,000
593,419,000
62629 Golf (Lapangan Sasar Golf)
Golf (Driving Range)
4,459,147
6,243,000
4,339,000
4,795,000
62630 Bilik Menginap/Tempat Tidur
Hospital Persendirian
Accomodation At Private
Hospital
2,456,453
3,552,000
5,110,000
5,648,000
62632 Perkhidmatan Penyiaran
Televisyen Berbayar
Paid Television Broadcasting
Services
207,556,363
205,708,000
242,306,000
267,796,000
62625 Perkhidmatan Veterinar
Vaterinary Services
62626 Perkhidmatan Kereta Sewa Dan
Pandu Kereta Sewa
Rent And Drive Car Services
73
10/22/13 1:22:55 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Jumlah Cukai Perkhidmatan
Total Service Tax
5,583,156,284
6,507,358,000
6,161,444,000
6,809,619,000
1,620
-
-
-
163,758,700
172,537,000
147,795,000
150,000,000
20,755
-
-
-
388,296,404
450,000,000
2,205,000
-
552,077,479
622,537,000
150,000,000
150,000,000
84,280,269
29,855,000
28,836,000
30,454,000
151,519,505
120,557,000
426,552,000
450,484,000
62700 Levi Levy 62701 Levi Minyak Kelapa Sawit
Levy On Palm Oil
62703 Levi Kenderaan Barang-barang
Levy On Goods Vehicles
62704 Levi Elektrik
Levy On Electricity
62705 Levi Buah Kelapa Sawit
Levy On Oil Palm Fruit
Jumlah Levi
Total Levy
62800 Duti Eksais Terhadap Barangan Import Excise Duty on Imported Goods 62801 Bir Daripada Malt
Beers From Malt
62802 Rokok Yang Diimport
Imported Cigarettes
74
10/22/13 1:22:56 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Duti Eksais Terhadap Barangan Import - (Samb.)
Excise Duty on Imported Goods - (Cont.)
62803 Minuman Yang Diimport
Excise Duty on Imported Liquor
74,771,010
91,906,000
40,228,000
42,485,000
62804 Wine
Wine
4,808,941
893,000
36,618,000
38,672,000
62805 Bas
Bus
1,078,764
-
-
-
3,341,290,469
3,696,370,000
3,343,010,000
3,530,572,000
1,224,062
1,000
833,000
880,000
82,767,219
73,261,000
110,254,000
116,440,000
62809 Kenderaan Bermotor Yang Lain
9,661,916
603,000
1,036,000
1,094,000
62810 Curut
Cigars
2,773,708
3,675,000
2,885,000
3,047,000
62811 Tembakau
Tobaccos
9,679,734
12,489,000
16,751,000
17,691,000
84
-
-
-
1,721,430
1,996,000
1,418,000
1,498,000
62806 Motokar Completely Build Up
(CBU)
Vehicles-CBU
62808 Motosikal Dan Skuter
Motorcycles And Scooters
62816 Alat Ganti Kenderaan Bermotor
Motor Spare Parts
62817 Motokar Completely Knock
Down (CKD)
Vehicles - CKD
75
10/22/13 1:22:56 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Duti Eksais Terhadap Barangan Import - (Samb.)
Excise Duty on Imported Goods - (Cont.)
62818 Mahjong Tiles
Tiles
8,650
24,000
14,000
14,000
62819 Daun-daun Terup
Playing cards
598,665
1,023,000
855,000
903,000
62899 Duti Eksais Terhadap Barangan
Import Yang Lain
Other Excise Duty On Imported
Goods
438,348
31,000
6,718,000
7,095,000
Jumlah Duti Eksais Terhadap
Barangan Import
Total Excise Duty on Imported
Goods
3,766,622,774
4,032,684,000
4,016,008,000
4,241,329,000
2,637,788,919
2,774,017,000
2,731,639,000
2,827,428,000
34,705,735,008
37,200,354,000
36,486,223,000
38,822,135,000
151,643,090,263
158,624,500,000
163,506,687,000
171,970,377,000
62900 Pelbagai Cukai Tidak Langsung Miscellaneous Indirect Taxes 62999 Pelbagai Cukai Tidak Langsung
Miscellaneous Indirect Taxes
Jumlah Cukai Tidak
Langsung
Total Indirect Taxes
JUMLAH HASIL CUKAI
TOTAL TAX REVENUE
76
10/22/13 1:22:56 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
70000 HASIL BUKAN CUKAI
NON-TAX REVENUE
71000 LESEN, BAYARAN PENDAFTARAN DAN PERMIT
LICENCES, REGISTRATION FEES AND PERMIT
71100 Bayaran Untuk Kenderaan Fees For Vehicles 71101 Lesen Memandu Kenderaan
Driving Licences
414,449,155
470,079,000
373,055,000
386,137,000
71102 Lesen Vokasional Dan
Kenderaan Perdagangan
Vocational And Commercial
Vehicle Licences
22,234,831
8,625,000
24,073,000
24,916,000
151,342,719
74,863,000
159,206,000
164,789,000
15,819,490
5,947,000
19,204,000
19,877,000
2,283,456,026
2,340,992,000
2,334,948,000
2,416,826,000
3,084,697
1,186,000
3,017,000
3,123,000
100,483
40,000
137,000
142,000
2,802,642
1,165,000
1,389,000
1,439,000
2,893,290,043
2,902,897,000
2,915,029,000
3,017,249,000
71103 Bayaran Pendaftaran Biasa
Kenderaan Jalan Raya
Ordinary Registration Fees For
Public Transport
71104 Bayaran Pendaftaran Ad
Valorem Kenderaan
Ad Valorem Registration Fees
71105 Lesen Kenderaan Bermotor
Motor Vehicles Licences
71106 Bayaran Pelesenan Kenderaan
Perdagangan
Commercial Vehicles Licences
71107 Bayaran Fi Lesen Kenderaan
Pelancongan
Tour Vehicles Licences
71199 Bayaran-Bayaran Lain
Other Fees
Jumlah Bayaran Untuk
Kenderaan
Total Fees For Vehicles
77
10/22/13 1:22:56 AM
KOD HASIL
(Revenue Code)
HASIL BUKAN CUKAI - (Samb.)
NON-TAX REVENUE - (Cont.)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
LESEN, BAYARAN PENDAFTARAN DAN PERMIT - (Samb.)
LICENCES, REGISTRATION FEES AND PERMIT - (Cont.)
71200 Bayaran Untuk Radio, Televisyen Dan
Alat-alat Elektrik Fees For Radio, Television And
Electric Equipments 71299 Bayaran Lain
Other Fees
137,471
-
2,000
2,000
137,471
-
2,000
2,000
71301 Pendaftaran Beranak, Anak
Angkat dan Pendaftaran Mati
Registration of Births, Adopted
Children And Deaths
3,171,755
2,888,000
3,058,000
3,165,000
71302 Pendaftaran Penduduk
Registration Of Residents
1,005,261
959,000
1,798,000
1,862,000
71303 Pendaftaran Warganegara
Registration Of Citizens
3,109,977
2,934,000
1,830,000
1,894,000
71304 Pendaftaran Perkahwinan dan
Penceraian
Registration Of Marriages And
Divorces
2,367,496
1,991,000
2,039,000
2,109,000
71305 Permit Kerja Untuk Pekerja
Bukan Warganegara
Work Permits For Non-Citizen
Residents In Malaysia
285,654,955
249,852,000
318,825,000
330,005,000
Jumlah Bayaran Untuk Radio,
Televisyen Dan Alat-alat
Elektrik Total Fees For Radio,
Television And Electric
Equipments 71300 Bayaran Untuk Pendaftaran
IndividuIndividual Registration Fees -
78
10/22/13 1:22:56 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Bayaran Untuk Pendaftaran Individu (Samb.)
Individual Registration Fees - (Cont.)
71306 Pasport-Pasport Dan
Pembaharuannya
Passports And Renewal
390,562,754
333,827,000
419,454,000
434,163,000
71307 Visa
Visas
222,611,356
172,416,000
189,363,000
196,003,000
13,003,215
10,799,000
13,424,000
13,895,000
2,618,101,764
2,212,195,000
2,623,465,000
2,623,465,000
58,106,192
49,882,000
64,937,000
67,214,000
1,444,688
931,000
871,000
901,000
12,602,036
10,564,000
11,344,000
11,742,000
3,611,741,449
3,049,238,000
3,650,408,000
3,686,418,000
71308 Dokumen-Dokumen Imigresen
Yang Lain
Other Immigration Documents
71309 Levi Ke Atas Pekerja-Pekerja
Asing
Levy On Foreign Workers
71310 Kad Pintar Pelbagai Guna
Kerajaan (KPP)
Multi Purpose Smart Card
71311 Fi Pendaftaran Sijil Amanah
Tahunan Profesional Jagaan
Kesihatan
Fee For Regisration Of Annual
Professional Healthcare
Certificate Of Trust
71399 Bayaran-Bayaran Lain
Miscellaneous Fees
Pendaftaran Individu
Total Individual Registration
Fees
79
10/22/13 1:22:57 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
71400 Bayaran untuk Berniaga Fees on Business 71403 Pendaftaran Perniagaan
Business Registration
513,793
466,000
502,000
519,000
71405 Royalti Petroleum
Petroleum Royalty
6,423,308,477
4,901,000,000
6,187,000,000
5,705,000,000
71406 Permit Petroleum
Petroleum Permits
703,660
883,000
312,000
323,000
71408 Lesen Pencemaran Alam Sekitar
Environment Pollution Licences
3,314,035
3,864,000
3,229,000
3,342,000
71410 Akta Racun Makluk Perosak
Pesticides Act
3,666,941
3,491,000
2,371,000
2,454,000
71411 Lembaga Perlesenan Perkapalan
Dalam Negeri
Inland Shipping Licensing Board
6,198,791
4,995,000
6,678,000
6,912,000
71412 Lesen Pemaju Perumahan Dan
Permit Iklan Jualan
Housing Developers Licences
And Advertisement And Sales
Permits
7,186,500
6,195,000
6,218,000
6,436,000
71413 Permit Dan Lesen Akta Mesin
Cetak Dan Penerbitan 1984
Permits And Licences Under
Printing Machine Act And
Publications 1984
1,447,900
1,999,000
214,000
222,000
96,200
84,000
201,000
208,000
71414 Lesen Mengilang
Manufacturing Licences
80
10/22/13 1:22:57 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Bayaran untuk Berniaga - (Samb.)
Fees on Business - (Cont.)
71425 Pendaftaran Kontraktor
Registration Of Contractors
4,901,551
6,945,000
-
-
71428 Pendaftaran Perniagaan Francais
Franchise Registration
56,400
60,000
82,000
85,000
71430 Lesen Dan Permit Iklan Pemberi
Pinjam Wang
Moneylender License and
Advertising Permit
2,451,000
1,238,000
4,030,000
4,171,000
71431 Lesen Dan Permit Iklan
Pemegang Pajak Gadai
Pawnbroker License And
Advertisement Permit
9,655,500
13,195,000
4,203,000
4,351,000
71432 Fi Pemprosesan Perakuan
Pendaftaran/ Lesen Kemudahan
Kesihatan Swasta
Attestment Processing Fee For
Regisration/ License For Private
Healthcare Amenities
1,258,750
1,070,000
1,320,000
1,367,000
71433 Fi Pengeluaran Pendaftaran /
Lesen Kemudahan Kesihatan
Swasta
Fee For Regisration/ License
For Private Healthcare
Amenities
1,442,500
1,087,000
1,499,000
1,551,000
247,000
85,000
393,000
407,000
71434 Lesen Pengurup Wang
Moneychanger License
81
10/22/13 1:22:57 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Bayaran untuk Berniaga - (Samb.)
Fees on Business - (Cont.)
71435 Bayaran Lesen Bank
Banking License Fees
38,553,000
7,464,000
7,028,000
7,274,000
71436 Lesen Bio Bahan Api
Bio-fuel License
9,900
4,000
22,000
23,000
293,620,000
276,736,000
367,069,000
379,940,000
324,500
492,000
1,082,000
1,120,000
29,900
44,000
160,000
166,000
13,654,523
12,923,000
17,838,000
18,464,000
6,812,640,821
5,244,320,000
6,611,451,000
6,144,335,000
71437 Fi Lesen Import Kenderaan
Bermotor
Fees To Import Motor Vehicles
71438 Lesen Perkhidmatan
Pembersihan Awam
Public Cleaning Services
License
71440 Lesen Perkhidmatan Kutipan
Sisa Pepejal
Solid Waste Management
Collection License
71499 Bayaran-bayaran Lain
Other Fees
Berniaga
Total Fees On Business
82
10/22/13 1:22:57 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
71500 Bayaran Penerbangan Aviation Fees 71501 Bayaran Lapangan Terbang
Airport Fees
111,000
17,000
12,000
12,000
1,686,464
1,604,000
1,877,000
1,943,000
229,553
166,000
275,000
285,000
2,476
2,000
4,000
3,000
71505 Lesen Jurutera Pesawat
Aviation Engineer License
144,618
153,000
167,000
173,000
71506 Bayaran Sijil Air Operator
(AOC) Air Operator License Fees
(AOC)
148,195
123,000
94,000
98,000
1,280
2,000
7,000
7,000
2,323,586
2,067,000
2,436,000
2,521,000
901,064
1,370,000
7,000
7,000
71502 Lesen Juruterbang
Pilot Licence
71503 Pendaftaran Kapal Terbang
Aircraft Registration
71504 Lesen dan Permit Perkhidmatan
Udara
Air Services Permit and License
Other fees
Jumlah Bayaran Penerbangan
Total Aviation Fees
71900 Pelbagai Bayaran Miscellaneous Payments 71901 Bayaran-bayaran Memeriksa
Jentera
Inspection Fees For Machinery
83
10/22/13 1:22:57 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Pelbagai Bayaran - (Samb.)
Miscellaneous Payments - (Cont.)
71902 Pemeriksaan Dan Perkhidmatan
Oleh Jabatan Kilang Dan Jentera
Inspections And Services By
Department Of Factory And
Machinery
26,118,022
22,435,000
30,721,000
31,798,000
84,200
70,000
124,000
129,000
279,145
227,000
342,000
354,000
5,100
3,000
3,000
2,000
1,535,176
1,169,000
2,007,000
2,078,000
71909 Fi Ketetapan Kastam
Customs Ruling Fees
71910 Permit Mengimport/
Mengeksport Mayat, Tisu,
Manusia, Organisma dan Bahan
Patogenik
Import And Export Permit
On Human Bodies,
Tissues,Organisme And
Patogenic
71911 Fi Pendaftaran Rayuan (Kastam)
Tribunal Rayuan
Appeal Registration
Fees(Customs Appeal Tribunal)
71912 Pengeluaran Sijil Kesihatan/
Penjualan Bebas
Issuance of Health Certificate
84
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Pelbagai Bayaran - (Samb.)
Miscellaneous Payments - (Cont.)
Other Payments
221,004,526
146,037,000
255,967,000
264,943,000
249,927,233
171,311,000
289,171,000
299,311,000
13,570,060,603
11,369,833,000
13,467,860,000
13,149,177,000
102,847,185
123,083,000
148,291,000
149,331,000
72102 Pengukuran Tanah Dan
Lombong
Land And Mine Surveys
5,475,897
5,291,000
5,186,000
5,223,000
72103 Bayaran-bayaran Ujian
Memandu
Driving Test Fees
15,832,540
20,613,000
16,205,000
16,319,000
-
12,000
12,000
Jumlah Pelbagai Bayaran
Total Miscellaneous Payments
Jumlah Hasil Daripada Lesen,
Bayaran Pendaftaran Dan
Permit
Total Revenue From Licences,
Registration Fees And Permits
72000 PERKHIDMATAN DAN BAYARAN PERKHIDMATAN
SERVICE AND SERVICES FEES
72100 Bayaran Iktisas Professional Fees 72101 Bayaran Mahkamah
Court fees
72105 Bayaran Jabatan Hutan
Forest Department Fees
85
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
PERKHIDMATAN DAN BAYARAN PERKHIDMATAN - (Samb.)
SERVICE AND SERVICES FEES - (Cont.)
Bayaran Iktisas - (Samb.)
Professional Fees - (Cont.)
72106 Bayaran Ukur Dan Memandu
Jabatan Laut
Survey And Pilotage Fees,
Marine Department
1,425,579
1,619,000
1,465,000
1,475,000
72107 Bayaran Jabatan Kimia
Chemistry Department Fees
2,231,544
2,660,000
2,546,000
2,563,000
72108 Bayaran Peperiksaan
Juruterbang
Pilot Examination Fees
368,750
533,000
53,000
53,000
72109 Bayaran Peperiksaan Jurutera
Pesawat
Examination Fee For Aviation
Engineer
159,156
199,000
17,000
17,000
Perubatan (Hospital) Pesakit
Luar - Warganegara Malaysia
Medical (Hospital) Services
Fees For Outpatients Malaysians
40,217,128
53,972,000
30,752,000
30,968,000
Kesihatan Pesakit Luar Warganegara Malaysia
Health Services Fees For
Outpatients - Malaysians
23,820,705
38,719,000
27,171,000
27,361,000
86
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72112 Bayaran Perkhidmatan Pergigian
Pesakit Luar - Warganegara
Malaysia
Dental Services Fees For
Outpatients - Malaysians
15,981,424
73,548,000
18,190,000
18,318,000
Luar - Warganegara Asing
Medical (Hospital) Services
Fees For Outpatients - NonCitizens
23,779,797
50,807,000
24,113,000
24,281,000
Kesihatan Pesakit Luar Warganegara Asing
Outpatients Medical Services
Fees - Non-Citizens
9,043,686
13,404,000
11,882,000
11,966,000
72115 Bayaran Perkhidmatan Pergigian
Pesakit Luar - Warganegara
Asing
Dental Services Fees for
Outpatients - Non-Citizens
684,332
1,512,000
836,000
842,000
Dalam Kelas Eksekutif - Orang
Awam Warga Malaysia
Medical Services Fees
(Hospital) Executive Class
Inpatients - Malaysians Public
96,263
138,000
62,000
62,000
87
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Dalam Kelas 1 - Orang Awam
Warganegara Malaysia
(Hospital) 1st Class Inpatients Malaysian Public
10,287,326
2,193,000
7,524,000
7,577,000
(Hospital) 2nd Class Inpatients Malaysian Public
2,980,921
891,000
1,872,000
1,885,000
(Hospital) 3rd Class Inpatients Malaysian Public
64,010,358
37,377,000
63,623,000
64,069,000
Dalam Kelas Eksekutif-Syarikat
Swasta/Mempunyai Jaminan
Bank Warganegara Malaysia
Inpatients - Private Companies/
Bank Guaranteed Malaysians
604
1,000
-
-
88
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Dalam Kelas 1-Syarikat Swasta/
Mempunyai Jaminan Bank
(Hospital) 1st Class Inpatients
- Private Companies/Bank
Guaranteed Malaysians
2,528,529
746,000
2,635,000
2,654,000
(Hospital) 2nd Class Inpatients
1,102,899
419,000
1,007,000
1,014,000
(Hospital) 3rd Class Inpatients
1,492,960
815,000
1,524,000
1,535,000
89
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Dalam Kelas EksekutifBadan Berkanun/IPTA/IPTS
Inpatients - Statutory Bodies/
IPTA/IPTS Malaysians
162
-
2,000
2,000
Dalam Kelas 1-Badan Berkanun/
IPTA/IPTS Warganegara
Malaysia
- Statutory Bodies/IPTA/IPTS
Malaysians
244,234
26,000
166,000
167,000
Malaysia
Malaysians
164,178
41,000
154,000
155,000
90
10/22/13 1:22:58 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Malaysia
Malaysians
177,555
84,000
160,000
162,000
72128 Bayaran Iktisas- Bayaran
Perkhidmatan Klinik Kesihatan
Pesakit Dalam - Warganegara
Malaysia
Professional Fees - Inpatients
Health Clinic Services Fees
Malaysians
7,099
9,000
1,000
1,000
72129 Bayaran Iktisas- Bayaran
Perkhidmatan Klinik Pergigian
Pesakit Dalam - Warganegara
Malaysia
Professional Fees - Inpatients
Dental Clinic Services Fees
Malaysians
2,785
5,000
-
-
91
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Dalam Kelas 1-Warganegara
Asing Yang Dilindungi Di
Bawah Skim Perlindungan
Insurans Kesihatan Pekerja
Asing (SPIKPA)
- Non Citizens Covered Under
Hospitalization and Surgical
Scheme For Foreign Workers
(SPIKPA)
34,870
1,000
51,000
52,000
Perubatan(Hospital) Pesakit
Asing (SPIKPA)
(SPIKPA)
3,914
2,000
-
-
92
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Asing (SPIKPA)
(SPIKPA)
6,973,085
2,587,000
9,364,000
9,429,000
Asing Yang Tidak Dilindungi
Di Bawah Skim Perlindungan
Asing (SPIKPA)
- Non Citizens Not Covered
Under Hospitalization and
Surgical Scheme For Foreign
Workers (SPIKPA)
1,454,281
112,000
-
-
93
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Asing (SPIKPA)
Workers (SPIKPA)
120,574
17,000
50,000
51,000
Asing (SPIKPA)
Workers (SPIKPA)
43,636,161
20,013,000
-
-
50
-
1,000
1,000
Dalam Kelas Eksekutif-UNHCR
Inpatients - UNHCR
94
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Dalam Kelas 1-UNHCR
(Hospital) 1st Class Inpatients UNHCR
104,562
-
3,000
3,000
Dalam Kelas 2-UNHCR
- UNHCR
675
-
-
-
Dalam Kelas 3-UNHCR
- UNHCR
1,732,849
183,000
1,983,000
1,997,000
14,632
-
3,000
3,000
IPTA/IPTS Warganegara Asing
(Hospital) 1st Class Inpatients Statutory Bodies/IPTA/IPTS Non
Citizens
95
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
(Hospital) 2nd Class Inpatients Statutory Bodies/IPTA/IPTS Non
Citizens
24,217
-
7,000
7,000
(Hospital) 3rd Class Inpatients Statutory Bodies/IPTA/IPTS Non
Citizens
47,962
25,000
44,000
44,000
72146 Bayaran Perkhidmatan Klinik
Kesihatan Pesakit Dalam Warganegara Asing
Inpatients Health Clinic Services
Fees - Non Citizens
2,020
3,000
1,000
1,000
72147 Bayaran Perkhidmatan Klinik
Pergigian Pesakit Dalam Warganegara Asing
Inpatients Dental Clinic Services
Fees - Non Citizens
150
-
-
-
2,513,027
84,000
581,000
585,000
72148 Bayaran Perkhidmatan Pesakit
Bayar Penuh - Warganegara
Malaysia
Full Payment Patients Services
Fees - Malaysians
96
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72149 Bayaran Perkhidmatan Pesakit
Bayar Penuh - Warganegara
Asing
Full Payment Patients Services
Fees - Non Citizens
503,932
76,000
103,000
103,000
1,378,185
1,416,000
1,640,000
1,652,000
Rawatan Harian-Orang Awam
Daily Treatment Services Fees Malaysians Public
-
-
1,972,000
1,986,000
72152 Bayaran Perkhidmatan Rawatan
Harian-Bank Syarikat Swasta
Yang Mempunyai Jaminan Bank
- Warganegara Malaysia
Daily Treatment Services Fees
- Private Companies Having
Bank Guarantees - Malaysians
-
-
12,000
12,000
Harian-Warganegara Asing
Yang Dilindungi Di Bawah Skim
Perlindungan Insurans Kesihatan
Pekerja Asing (SPIKPA)
Daily Treatment Services Fees
-Non Citizens Covered Under
(SPIKPA)
-
-
16,000
16,000
72150 Bayaran Caj Perkhidmatan
Pembekalan Darah
Blood Supply Services Charge
Fees
97
10/22/13 1:22:59 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Harian-Warganegara Asing
Yang Tidak Dilindungi Di
Asing (SPIKPA)
Daily Treatment Services Fees Non Citizens Not Covered Under
Hospitalizationand Surgical
(SPIKPA)
-
-
260,000
262,000
Harian - UNHCR
Daily Treatment Services Fees UNHCR
-
-
11,000
11,000
19,129,315
22,053,000
21,276,000
21,425,000
402,638,056
475,277,000
402,827,000
405,652,000
30,968,134
1,273,000
24,831,000
25,005,000
3,433
7,000
11,000
11,000
4,058,281
6,369,000
6,474,000
6,520,000
72199 Bayaran-bayaran Iktisas Yang
Lain
Other Professional Fees
Jumlah Bayaran Iktisas
Total Professional Fees
72200 Bayaran Pelajaran Education Fees 72202 Bayaran Ajaran Politeknik
Polytechnic Fees
72203 Bayaran Sekolah
School fees
72204 Yuran Kursus
Course Fees
98
10/22/13 1:23:00 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72200 Bayaran Pelajaran - (Samb.)
Education Fees - (Cont.)
72299 Bayaran-Bayaran Pelajaran Yang
Lain
Miscellaneous Education Fees
16,630,215
17,428,000
16,901,000
17,019,000
51,660,063
25,077,000
48,217,000
48,555,000
72301 Siaran Perdagangan Radio
Commercial Broadcasting Radio
20,890,508
23,156,000
16,096,000
16,209,000
72302 Siaran Perdagangan TV
Commercial Broadcasting
Television
60,855,444
62,018,000
52,248,000
52,615,000
185,850
262,000
251,000
253,000
81,931,802
85,436,000
68,595,000
69,077,000
72401 Perkhidmatan Dan Jualan
Elektrik
Electrical Sales And Services
31,337,331
25,578,000
25,641,000
25,821,000
72402 Perkhidmatan Dan Jualan Air
Water Sales And Services
16,377
19,000
21,000
22,000
Jumlah Bayaran Pelajaran
Total Education Fees
72300 Bayaran Iklan Advertisement Fees -
72399 Bayaran-bayaran Iklan Yang
Lain
Miscellaneous Advertisement
Fees
Jumlah Bayaran Iklan
Total Advertisement Fees
72400 Bayaran Perkhidmatan Service Fees -
99
10/22/13 1:23:00 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Bayaran Perkhidmatan - (Samb.)
Service Fees - (Cont.)
72403 Perkhidmatan Dan Jualan Utiliti
Yang Lain
Sales And Services Of Other
Utilities
2,060
-
-
-
11,911,604
13,970,000
12,989,000
13,081,000
72405 Perkhidmatan Pertanian
Agricultural Services
4,413,611
5,170,000
3,555,000
3,580,000
72407 Bayaran Pengendalian Kastam
Customs Handling Charges
2,421,134
2,524,000
2,435,000
2,452,000
317,144
342,000
345,000
347,000
25,418,550
29,241,000
20,979,000
21,127,000
72410 Pengiring-Pengiring Dan
Penjaga-Penjaga Tetap Polis
Police Escort And Permanent
Guards Fees
181,658
212,000
148,000
149,000
72411 Bayaran Penapis Filem Dan
Video
Film And Video Censors Fees
12,918,870
15,337,000
11,025,000
11,102,000
4,125,504
5,084,000
2,864,000
2,884,000
72404 Perkhidmatan Kenderaan Jalan
Road Vehicles Services
72408 Bayaran Kastam Lebih Masa
Customs Overtime Fees
72409 Bayaran Prosesan
Processing Fees
72412 Bayaran Rumah Api
Lighthouse Fees
100
10/22/13 1:23:00 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72413 Pendapatan Kapal Pendarat Dan
Perahu Khas Yang Lain
Earnings From Landing Crafts
And Other Special Vessels
60
-
3,000
3,000
15,711,193
18,947,000
10,607,000
10,681,000
1,692,048
1,802,000
1,748,000
1,760,000
55,477
7,000
92,000
93,000
124,916
116,000
106,000
107,000
203,662,708
246,889,000
206,281,000
207,727,000
72423 Bayaran Pertukaran Hakmilik
Kenderaan
Transfer Of Ownership Fee For
Vehicle
62,492,834
73,605,000
66,245,000
66,710,000
72424 Bayaran Tuntutan Hakmilik
Kenderaan
Fees For Claimant Of
Ownership Of Vehicles
45,714,671
52,466,000
48,922,000
49,265,000
72415 Bayaran Perkhidmatan Bomba
Fire Services Fees
72416 Kutipan Dari Abator
Collections From Abattoir
72417 Kerja-kerja Percetakan Jabatan
Ukur
Printing Works - Survey
Department
Penginapan
Lodging Services Fees
72422 Bayaran Tender Nombor
Pendaftaran Kenderaan
Tender Fees For Vehicle
Registration Numbers
101
10/22/13 1:23:00 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72426 Bayaran Pemeriksaan Kenderaan
Inspection Fees For Vehicles
12,477,138
16,834,000
19,794,000
19,932,000
72427 Bayaran Penghasilan Dan
Pembahagian Pemegang Harta
Official Assignee Realisation
And Distribution Fees
31,054,566
28,402,000
31,281,000
31,501,000
72429 Bayaran Pentadbir Pusaka
Official Administrator Fees
505,949
-
1,345,000
1,354,000
72431 Bayaran Pendapatan
Perkhidmatan Di Pengkalan
Kubur Takebai
Service Fees At Pengkalan
Kubur
447,390
644,000
437,000
440,000
72432 Kalibrasi Penerbangan
Flight Calibaration Fees
1,074,195
1,148,000
568,000
572,000
72433 Sijil Airworthiness
Air Worthiness Certification
Fees
5,527,625
6,516,000
6,395,000
6,440,000
32,218,217
34,086,000
33,541,000
33,776,000
506,457
514,000
683,000
688,000
72434 Bayaran Kemudahan Pemaliman
Udara
Air Navigation Fees
72436 Bayaran Perkhidmatan Dan
Lawatan Pusat Sains Negara
National Science Center
Enterance And Service Fees
102
10/22/13 1:23:00 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72437 Bayaran Proses Pemegang Pas
Lawatan (Kerja Sementara)
Processing Fees For Visitor’s
Pass (Temporary Work)
90,241,257
104,688,000
98,517,000
99,208,000
72439 Bayaran Proses Lesen Pemajuan
Perumahan Dan Permit Iklan
Dan Jualan
Processing Fees For Advertising
Permit And Housing Developer
License
255,300
296,000
231,000
232,000
72440 Bayaran Perintah Pembahagian
Pusaka
Processing Fees For Advertising
Permit And Housing Developer
License
7,994,974
8,439,000
10,563,000
10,636,000
793,813
-
5,397,000
5,435,000
4,946,148
6,077,000
111,000
112,000
11,000,000
-
17,614,000
17,737,000
72441 Bayaran Caj Perkhidmatan
Agensi Potongan Gaji
Salary Deduction Agency
Services Charge Fees
72442 Bayaran Pelabuhan Dan
Dermaga
Ports and Harbours Fees
72443 Fi Jaminan
Guarantee Fees
103
10/22/13 1:23:01 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
72499 Bayaran Perkhidmatan Yang
Lain
Other Services Fees
59,924,255
71,612,000
63,887,000
64,335,000
Jumlah Bayaran
Perkhidmatan
Total Service Fees
681,485,033
770,565,000
704,370,000
709,309,000
Jumlah Bayaran
Perkhidmatan
Total Service Fees
1,217,714,954
1,356,355,000
1,224,009,000
1,232,593,000
2,541,264
2,838,000
1,850,000
1,870,000
6,796
13,000
22,000
22,000
401,539
415,000
527,000
533,000
17,545,069
21,914,000
25,464,000
25,741,000
73000 PEROLEHAN DARI JUALAN BARANG-BARANG
PROCEEDS FROM SALES OF GOODS
73100 Jualan Barang-barang Cetak Sales of Printed Materials 73101 Jabatan Ukur - Jualan Peta
Sale of Maps - Survey
Department
73102 Jualan Barang Jabatan
Perhutanan
Forest Department- Sales Of
Forestry Publications
73103 Jabatan Cetak-Jualan Percetakan
Printing Department - Sales Of
Printed Materials
73105 Hasil Jualan Borang Tender
Sales Of Tender Forms
104
10/22/13 1:23:01 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
PEROLEHAN DARI JUALAN BARANG-BARANG - (Samb.)
PROCEEDS FROM SALES OF GOODS - (Cont.)
Jualan Barang-barang Cetak - (Samb.)
Sales of Printed Materials - (Cont.)
73106 Hasil Jualan Penerbitan Maklumat Perangkaan
Sales Of Publication - Statistical
Information
677,550
622,000
1,011,000
1,022,000
73107 Hasil Jualan Hologram
Sales Of Publication - Hologram
2,776,396
2,830,000
2,293,000
2,319,000
73199 Jualan Barang-barang Cetak
Yang Lain
Sales Of Other Printed
Materials
5,062,589
5,118,000
4,633,000
4,684,000
29,011,203
33,750,000
35,800,000
36,191,000
621,862
732,000
561,000
568,000
73202 Jualan Woksyop Penjara Perniagaan
Prison Workshop Sales Commercial
1,289,201
1,199,000
2,797,000
2,827,000
73203 Jualan Barang Haiwan
Sales Of Veterinary Goods
2,775,930
2,465,000
2,663,000
2,692,000
127,986
127,000
105,000
106,000
Jumlah Jualan Barang-barang
Cetak
Total Sales Of Printed Materials
73200 Jualan Barang-barang Stor Sales of Store of Goods 73201 Jualan Barang-barang Pertanian
Sales of Agricultural Goods
73204 Jualan Barang-barang Perubatan.
Sales Of Medical Goods
105
10/22/13 1:23:01 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Jualan Barang-barang Stor - (Samb.)
Sales of Store of Goods - (Cont.)
73299 Jualan Barang-barang Stor Yang
Lain
Sales Of Other Store Goods
857,712
736,000
524,000
529,000
Jumlah Jualan Barang-barang
Stor
Total Sales Of Store Goods
5,672,691
5,259,000
6,650,000
6,722,000
579,756,750
613,858,000
1,459,146,000
851,146,000
579,756,750
613,858,000
1,459,146,000
851,146,000
-
-
2,000
1,000
73300 Jualan Harta Benda Kecuali
Yang Diperolehi Dari Peruntukan
Pembangunan (Termasuk Tanah,
Bangunan, Kemudahan Dan Alat
Kelengkapan) Sales Of Property Other Than
That Procured Under Development
Allocation 73301 Jualan Harta Benda Kerajaan
Sales Of Government Property
Jumlah Jualan Harta Benda
Kecuali Yang Diperolehi Dari
Peruntukan Pembangunan
(Termasuk Tanah, Bangunan,
Kemudahan Dan Alat
Kelengkapan).
Total Sales Of Property Other
Than That Procured Under
Development Allocation
73900 Pelbagai Jualan Miscellaneous Sales 73901 Rancangan Menternak Lembu
Kerbau
Livestock Rearing Plans
106
10/22/13 1:23:01 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Pelbagai Jualan - (Samb.)
Miscellaneous Sales - (Cont.)
73902 Jualan Barang-Barang
Rampasan
Sale Of Seized Goods
10,852,065
7,683,000
10,906,000
11,025,000
73999 Jualan-jualan Yang Lain
Other Sales
11,770,442
6,836,000
7,449,000
7,530,000
22,622,507
14,519,000
18,357,000
18,556,000
637,063,151
667,386,000
1,519,953,000
912,615,000
3,604,195
-
-
-
86,330,695
93,696,000
144,844,000
146,420,000
89,934,890
93,696,000
144,844,000
146,420,000
12,530,285
12,422,000
4,209,000
4,255,000
Jumlah Pelbagai Jualan
Total Miscellaneous Sales
Jumlah Perolehan Dari Jualan
Barang
Total Revenue From Sales Of
Goods
74000 SEWAAN
RENTALS
74100 Sewa Tanah Land Rental 74101 Sewa Pajakan Sabah Shipyard
Sabah Shipyard Lease Rental
74199 Sewa Pelbagai Tanah
Miscellaneous Land Rental
Jumlah Sewa Tanah
Total Land Rental
74200 Sewa Bangunan Building Rental 74201 Sewa Bangunan Kediaman
Residential Premises Rental
107
10/22/13 1:23:02 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
sewaan - (Samb.)
rentals - (Cont.)
Sewa Bangunan - (Samb.)
Building Rental - (Cont.)
74202 Sewa Bangunan Pejabat
Office Premises Rental
23,079,119
13,955,000
17,902,000
18,097,000
74203 Sewa Bangunan Perusahaan
Industrial Building Rental
113,620
75,000
130,000
131,000
74204 Sewa Bangunan Penyetoran
Store Building Rental
200
-
-
-
21,715,267
16,621,000
29,633,000
29,955,000
2,493,150
834,000
2,860,000
2,891,000
40,442
33,000
23,000
23,000
74299 Sewa Bangunan-bangunan Lain
Other Buildings Rental
19,038,091
11,754,000
22,640,000
22,887,000
Jumlah Sewa Bangunan
Total Building Rental
79,010,174
55,694,000
77,397,000
78,239,000
269,006
188,000
205,000
207,000
74205 Sewa Asrama
Hostel Fees
74206 Sewaan Bangunan Pusat
Konvensyen
Antarabangsa Putrajaya (PICC)
PICC Building Rental
74207 Sewa Berganda Kuarters
Quarters Double Rental
74300 Sewa Kenderaan Vehicle Rental 74301 Sewa Kenderaan Penumpang
Passenger Vehicles Rental
108
10/22/13 1:23:02 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
sewaan - (Samb.)
rentals - (Cont.)
Sewa Kenderaan - (Samb.)
Vehicle Rental - (Cont.)
74302 Sewa Lori Dan Kenderaan
Pengangkutan Barang Bermotor
Yang Lain
Rental Of Lorries And Other
Transportation Vehicles
4,036
3,000
3,000
3,000
1,149,824
496,000
2,549,000
2,577,000
74304 Sewa Kapal Dan Bot
Rental For Ships And Boats
16,485
7,000
18,000
18,000
74399 Sewa Kenderaan Yang Lain
Rental For Other Vehicles
34,077
25,000
13,000
14,000
1,473,428
719,000
2,788,000
2,819,000
26,172
19,000
25,000
25,000
26,172
19,000
25,000
25,000
74303 Sewa Kapal Terbang
Rental Of Aeroplanes
Jumlah Sewa Kenderaan
Total Vehicle Rental
74400 Sewa Jentera Rental For Machinery 74402 Sewa Jentera Pertanian
Rental For Agicultural
Machinery
Jumlah Sewa Jentera
Total Rental For Machinery
109
10/22/13 1:23:02 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
sewaan - (Samb.)
rentals - (Cont.)
74500 Sewa Alat Kelengkapan Pejabat,
Perabot Dan Kelengkapan Rental Of Office Facilities And
Furniture 74501 Sewa Alat Kelengkapan Pejabat
Rental Of Office Facilities
1,455
2,000
15,000
16,000
74502 Sewa Perabot Dan Kelengkapan
Rental Of Furniture And Fittings
27,267
15,000
19,000
20,000
Jumlah Sewa Alat
Kelengkapan Pejabat, Perabot
Dan Kelengkapan
Total Rental Of Office
Furniture And Fittings
28,722
17,000
34,000
36,000
15,992
13,000
11,000
11,000
74699 Sewa Alat Kelengkapan
Elektronik Yang Lain
Rental of Other Electronic
Equipment
1,017,826
481,000
667,000
674,000
Jumlah Sewa Peralatan
Elektronik
Total Rental Of Electronic
Equipment
1,033,818
494,000
678,000
685,000
74600 Sewa Alat Kelengkapan Elektronik Rental Of Electronic Equipment 74601 Sewa Komputer Dan Alat
Kelengkapan Prosesan Data
Elektronik Yang Lain
Rental Of Computer And Other
Electronic Data Processing
Equipment
110
10/22/13 1:23:02 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
sewaan - (Samb.)
rentals - (Cont.)
74700 Sewa Alat Kelengkapan Elektrik
Rental Of Electrical Equipment 74701 Sewa Alat Kelengkapan Hawa
Dingin, Penyejuk Dan Pemanas
Rental Of Airconditioning,
Cooling And Heating Equipment
20
-
-
-
74799 Sewa Alat Kelengkapan Elektrik
Yang Lain
Rental Of Other Electrical
Equipment
29,803
14,000
37,000
37,000
Jumlah Sewa Alat
Kelengkapan Elektrik
Total Rental Of Electrical
Equipment
29,823
14,000
37,000
37,000
205,597
189,000
218,000
220,000
74899 Sewa Alat Kelengkapan
Perhubungan Yang Lain
Rental Of Other
Telecommunication Equipment
16,000
14,000
15,000
15,000
Jumlah Sewa Alat
Kelengkapan Penyiaran Dan
Perhubungan
Total Rental Of Broadcasting
And Telecommunication
Equipment
221,597
203,000
233,000
235,000
74800 Sewa Alat Kelengkapan Penyiaran
dan Perhubungan Rental Of Broadcasting And
Telecommunication Equipment 74803 Sewa Alat Kelengkapan
Penyiaran
Rental Of Broadcasting
Equipment
111
10/22/13 1:23:02 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
5,359,728
4,564,000
4,417,000
4,466,000
5,359,728
4,564,000
4,417,000
4,466,000
177,118,352
155,420,000
230,453,000
232,962,000
22,500,000
23,000
22,500,000
22,500,000
100,000,100
100,000,000
100,000,000
100,000,000
sewaan - (Samb.)
rentals - (Cont.)
74900 Sewa Pelbagai Miscellaneous Rental 74999 Bayaran-bayaran Sewa Yang
Lain
Payments From Other Rentals
Jumlah Sewa Pelbagai
Total Miscellaneous Rental
Jumlah Sewaan
Total Rental
75000 FAEDAH DAN PEROLEHAN DARIPADA PELABURAN
INTEREST AND PROCEEDS FROM INVESTMENT
75100 Perolehan Dari Pelaburan Dalam
Perusahaan Kewangan
Proceeds On Investment From
Financial Institutions 75102 Hasil Dan Faedah Dari
Pelaburan Dalam Bank Pertanian
Malaysia
Interest And Proceeds On
Investment From Bank
Pertanian Malaysia
75103 Hasil Dan Faedah Dari
Pelaburan Dalam Bank
Pembangunan (M) Bhd
Pembangunan (M) Bhd
112
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
FAEDAH DAN PEROLEHAN DARIPADA PELABURAN - (Samb.)
INTEREST AND PROCEEDS FROM INVESTMENT - (Cont.)
Perolehan Dari Pelaburan Dalam
Perusahaan Kewangan - (Samb.)
Proceeds On Investment From Financial
Institutions - (Cont.)
Pelaburan Dalam Bank
Kemajuan Perusahaan Malaysia
Berhad
Kemajuan Perusahaan Malaysia
Berhad
Pelaburan Dalam Bank Negara
Malaysia
Investment From Malaysian
Central Bank
Pelaburan Dalam Perbadanan
Pelaburan Malaysia-Kuwaiti
Investment From Malaysia
Kuwaiti Investment Corporation
-
-
6,750,000
6,750,000
2,000,000,000
2,000,000,000
1,500,000,000
1,500,000,000
7,800,000
7,000
-
-
113
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Perusahaan Kewangan - (Samb.)
Proceeds On Investment From Financial
Institutions - (Cont.)
Pelaburan Dalam PerusahaanPerusahaan Kewangan Yang
Lain
Investment From Other
Financial Institutions
Jumlah Perolehan Dari
Pelaburan Dalam Perusahaan
Kewangan
Total Proceeds On Investment
From Financial Institutions
30,629,413
21,031,000
137,855,000
67,890,000
2,160,929,513
2,121,061,000
1,767,105,000
1,697,140,000
8,742,967
3,310,000
5,860,000
8,041,000
11,910,585
11,911,000
11,949,000
11,911,000
75200 Perolehan Dari Pelaburan Dalam
Perusahaan Bukan Kewangan Proceeds On Investment From NonFinancial Institutions 75207 Hasil Dan Faedah Dari
Pelaburan Dalam Perbadanan
Nasional Berhad (PERNAS)
Investment From Perbadanan
Nasional Berhad (PERNAS)
Pelaburan Dalam Syarikat
Kemajuan Perumahan PegawaiPegawai Kerajaan Berhad
Investment From Syarikat
Kemajuan Perumahan PegawaiPegawai Kerajaan Berhad
114
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
26,260,307,643
27,000,000,000
27,000,000,000
27,000,000,000
-
-
2,870,000
-
7,345,000
5,509,000
-
-
9,360
-
-
-
4,000,000
4,000,000
5,500,000
5,500,000
Perusahaan Bukan Kewangan - (Samb.)
Proceeds On Investment From NonFinancial Institutions - (Cont.)
Pelaburan Dalam Petroliam
Nasional Berhad (PETRONAS)
Investment From Petroliam
Nasional Berhad (Nasional)
Pelaburan Dalam Aerospace
Industries Malaysia Sdn Bhd
Investment From Aerospace
Industries Malaysia Sdn Bhd
Pelaburan Dalam Penang Port
Sdn Bhd
Investment From Penang Port
Sdn Bhd
Pelaburan Dalam Syarikat
Telekom Malaysia Berhad
Investment From Sykt. Telekom
(M) Bhd
Pelaburan Dalam Institut
Jantung Negara
Investment From Institut
Jantung Negara
115
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
6,540,000
6,500,000
6,500,000
6,500,000
150,000
-
-
-
3,000,000,000
500,000,000
850,000,000
500,000,000
348,676
240,000
290,000
118,000
Pelaburan Dalam Percetakan
Nasional Malaysia Berhad
Investment From National
Printers (M) Bhd
Pelaburan Dalam Amanah Raya
Bhd
Investment From Amanah Raya
Bhd
Pelaburan Dalam Khazanah
Nasional Berhad
Investment From Khazanah
Nasional Berhad
Pelaburan Dalam Rangkaian
Hotel Seri Malaysia Sdn. Bhd.
Investment From Rangkaian
Hotel Seri Malaysia Sdn. Bhd.
116
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Pelaburan Dalam Lembaga
Penyatuan Dan Pemulihan Tanah
persekutuan (FELCRA)
Revenue And Interest From
Investment In Federal Land
Consolidation And Reclamation
Authority (FELCRA)
17,000,000
10,000,000
22,590,000
15,000,000
Pelaburan Dalam Uda Holdings
Berhad
Investment From Uda Holdings
Berhad
1,275,000
-
-
2,487,000
23,195,942
31,220,000
170,567,000
194,276,000
29,340,825,173
27,572,690,000
28,076,126,000
27,743,833,000
Bukan Kewangan Yang Lain
Investment From Other Nonfinancial Institutions
Bukan Kewangan
Total Proceeds On Investment
From Non-Financial
Institutions
117
10/22/13 1:23:03 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
75300 Perolehan Dari Pelaburan Luar
Negeri Proceeds On Investment From Foreign
Countries 75303 Keuntungan Bersih Dari KadarKadar Pertukaran Wang
Net Profit From Exchange Rates
1,093,301
-
-
-
75307 Faedah dari Baki Wang dalam
Bank Luar Negara
Interest On Bank Balances From
External Banks
215,368
180,000
47,000
43,000
Pelaburan Luar Negeri Yang
Lain
Interest And Proceeds From
Other External Investments
476,886
535,000
846,000
774,000
1,785,555
715,000
893,000
817,000
148,568,400
196,400,000
77,426,000
88,507,000
12,505,112
7,723,000
17,261,000
19,731,000
Pelaburan Luar Negeri
Total Proceeds On Investments
From Foreign Countries
75400 Perolehan Dari Pelaburan-Pelaburan
Dalam Negeri Yang Lain Proceeds From Other Internal
Investments 75401 Faedah Daripada Baki Wang
Dalam Bank
Interest On Bank Balances
75403 Faedah Atas Pinjaman Daripada
Akaun Hasil Disatukan Dan
Lain-Lain
Interest On Loans From
Consolidated And Other
Revenue Accounts
118
10/22/13 1:23:04 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Perolehan Dari Pelaburan-Pelaburan
Dalam Negeri Yang Lain - (Samb.)
Proceeds From Other Internal
Investments - (Cont.)
75404 Faedah Atas Pinjaman Daripada
Kumpulan Wang Pembangunan
Interest On Loans From
Development Fund
153,821,628
198,620,000
115,076,000
131,546,000
75406 Faedah Dan Hasil Dari
Pinjaman-Pinjaman Yang Lain
Interest And Revenue On Other
Loans
63,398,893
21,927,000
168,069,000
192,123,000
7,965,869
5,973,000
10,525,000
12,032,000
342,166
252,000
1,000
1,000
75409 Faedah Dan Hasil Dari Wang
Simpanan Tetap Dengan Bank
Interest On Fixed Deposit With
Commercial Banks
331,990,790
260,000,000
268,148,000
306,525,000
75410 Faedah Dari Operasi Pasaran
Wang
Interest From Money Market
Operations
254,373,633
180,000,000
197,550,000
225,824,000
2,500,000
1,611,000
944,000
1,079,000
75407 Faedah Wang Simpanan Atas
Panggilan
Interest And Returns On
Deposits At Call
Pendahuluan Kenderaan
Interest And Returns On
Conveyance Loans
75412 Faedah Dari Akaun New
Investment Fund
Interest From New Investment
Fund Account
119
10/22/13 1:23:04 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Perolehan Dari Pelaburan-Pelaburan
Dalam Negeri Yang Lain - (Samb.)
Proceeds From Other Internal
Investments - (Cont.)
Pendahuluan Komputer
Interests And Return From
Computer Advance
1,795,444
-
4,000
4,000
179,468,496
200,000,000
123,881,000
141,610,000
75417 Hasil Pulangan Atas Baki Akaun
Bank Al-Wadiah
Returns From Al-Wadiah Bank
Account Balance
6,282,147
8,363,000
4,069,000
4,651,000
75499 Faedah Dan Hasil Pelbagai
Pelaburan Termasuk Keuntungan
Jualan Pelaburan
Interest And Return On
Miscellaneous Investments
Including Sales Of Investments
4,069,549,270
498,924,000
4,235,333,000
1,500,022,000
5,232,561,848
1,579,793,000
5,218,287,000
2,623,655,000
Jumlah Faedah Dan Perolehan 36,736,102,089
Dari Pelaburan
Total Interest And Proceeds On
Investments
31,274,260,000
35,062,411,000
32,065,445,000
75416 Faedah Dan Hasil Atas
Pelaburan Wang Tak Dituntut
Interests And Return From
Investment Of Unclaimed
Monies
Pelaburan
Dalam Negeri Yang Lain
Total Proceeds From Other
Internal Investments
120
10/22/13 1:23:04 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
76000 DENDA DAN HUKUMAN
FINES AND PENALTIES
76100 Denda Dan Hukuman Fines and Penalties 76101 Bayaran-bayaran Menyelesaikan
Tanpa Perbicaraan
Out-of-court Settlement Fees
487,246,474
1,131,369,000
459,116,000
466,485,000
76102 Denda-denda Dan Rampasan
Fines And Forfeitures
368,565,448
720,010,000
382,372,000
388,509,000
76,210,940
154,595,000
81,364,000
82,670,000
199,676
754,000
476,000
484,000
1,151,923
3,319,000
1,378,000
1,400,000
885,210
2,201,000
855,000
869,000
12,437,747
32,599,000
8,070,000
8,200,000
76108 Surcaj Cukai Jualan
Surcharge From Sales Tax
78,236
8,000
11,833,000
12,023,000
76109 Surcaj Cukai Perkhidmatan
Surcharge from Service Tax
79,466
168,000
73,000
74,000
76103 Hukuman Kerana Pecah Kontrak
Penalties For Breach Of
Contract
76104 Bayaran Ganti atau Ganti Rosak
Bangunan Kerajaan dan Lainlain
Compensation For Loss Or
Damage To Government
Buildings
76105 Hasil Guaman
Legal Fees
76106 Denda Pegawai Awam
Fines From Public Servants
76107 Pelucutan Harta Di Bawah Akta
Dadah Merbahaya
Forfeiture Of Property Under
The Dangerous Drugs Act
121
10/22/13 1:23:04 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
DENDA DAN HUKUMAN - (Samb.)
FINES AND PENALTIES - (Cont.)
Denda Dan Hukuman - (Samb.)
Fines and Penalties - (Cont.)
76110 Denda Atas Kesalahan Pelesenan
Kenderaan Perdagangan
Fines on Commercial Vehicle
Licensing Offences
130,350
387,000
97,000
99,000
76111 Bayaran Denda Lewat Sijil
Amalan Tahunan Profesinal
Jagaan Kesihatan
Fine For Late Payment Of
Annual Professional Healthcare
Practice Certificate
149,690
497,000
174,000
177,000
8,199,869
20,181,000
11,841,000
12,031,000
20,110,291
48,579,000
29,942,000
30,423,000
3,858,091
6,848,000
19,443,000
19,755,000
20,409
62,000
44,000
44,000
6,819
15,000
-
-
3,769,955
8,871,000
825,000
838,000
76112 Penalti Cukai Jualan
Sales Tax Penalties
76113 Penalti Cukai Perkhidmatan
(CP)
Service Tax (CP) Penalties
76114 Hasil Siasatan Pencegah
Investigation Revenue
76115 Penalti Cukai Jualan Tempatan
Local Sales Tax Penalties
76116 Penalti Cukai Perkhidmatan
(CP) Tambahan
Additional Service Tax (CP)
Penalties
76117 Penalti Levi Keuntungan Luar
Biasa
Windfall Profit Levy Penalties
122
10/22/13 1:23:04 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
DENDA DAN HUKUMAN - (Samb.)
FINES AND PENALTIES - (Cont.)
Denda Dan Hukuman - (Samb.)
Fines and Penalties - (Cont.)
76199 Pelbagai Bayaran Hukuman
Miscellaneous Fines
23,928,629
51,490,000
39,258,000
39,887,000
1,007,029,223
2,181,953,000
1,047,161,000
1,063,968,000
624
-
56,000
58,000
624
0
56,000
58,000
77401 Syarikat-syarikat
Companies
245
-
-
-
77403 Individu-individu
Individual
228,267
214,000
293,000
296,000
Jumlah Denda Dan Hukuman
Total Fines And Penalties
77000 SUMBANGAN DAN BAYARAN GANTI DARIPADA LUAR
NEGERI DAN SUMBANGAN TEMPATAN
CONTRIBUTIONS AND COMPENSATION FROM FOREIGN
COUNTRIES AND LOCAL CONTRIBUTIONS
77100 Bayaran Ganti Bagi Perkhidmatan
Dari Luar Negeri Compensation For Services From
Overseas 77199 Bayaran-bayaran Ganti Yang
Lain
Other Compensations
Jumlah Pampasan Bagi
Perkhidmatan Daripada Luar
Negeri
Total Compensation For
Services From Overseas
77400 Sumbangan Tempatan Local Contributions -
123
10/22/13 1:23:05 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
SUMBANGAN DAN BAYARAN GANTI DARIPADA LUAR
NEGERI DAN SUMBANGAN TEMPATAN - (Samb.)
CONTRIBUTIONS AND COMPENSATION FROM FOREIGN
COUNTRIES AND LOCAL CONTRIBUTIONS - (Cont.)
Sumbangan Tempatan - (Samb.)
Local Contributions - (Cont.)
77406 Syarikat - Metrology
Corporation Malaysia Sdn. Bhd.
Metrology Corporation
Malaysia Sdn. Bhd.
3,592,568
3,291,000
3,428,000
3,464,000
Jumlah Sumbangan Tempatan
Total Local Contributions
3,821,080
3,505,000
3,721,000
3,760,000
Jumlah Sumbangan Dan
Bayaran Ganti Daripada Luar
Negeri Dan Tempatan
Total Contributions And
Compensations From Local
And Foreign Countries
3,821,704
3,505,000
3,777,000
3,818,000
424,308,000
492,057,000
516,660,000
78000 PENDAPATAN DARIPADA AKTIVITI CARIGALI MINYAK
DAN GAS MTJA
INCOME FROM EXPLORATION OF OIL AND GAS MTJA
78100 Pendapatan daripada Operasi
Petroleum Pihak Berkuasa Bersama
Malaysia-Thailand (MTJA) Income from Petroleum Operation
Malaysia-Thailand Joint Authority
(MTJA) 78101 Royalti MTJA
Royalty MTJA
472,658,477
124
10/22/13 1:23:05 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
PENDAPATAN DARIPADA AKTIVITI CARIGALI MINYAK
DAN GAS MTJA - (Samb.)
INCOME FROM EXPLORATION OF OIL AND GAS MTJA (Cont.)
Pendapatan daripada Operasi Petroleum
Pihak Berkuasa Bersama MalaysiaThailand (MTJA) - (Samb.)
Income from Petroleum Operation
Malaysia-Thailand Joint Authority
(MTJA) - (Cont.)
78102 Keuntungan Atas Petroleum
Profits on Petroleum
1,004,790,598
791,774,000
1,264,656,000
1,327,888,000
-
-
15,000
16,000
1,477,449,075
1,216,082,000
1,756,728,000
1,844,564,000
78,364,274
95,335,000
115,773,000
121,562,000
78103 Bonus MTJA
Bonus MTJA
Jumlah Pendapatan daripada
Operasi Petroleum Pihak
Berkuasa Bersama MalaysiaThailand (MTJA) Total Income from Petroleum
Operation Malaysia-Thailand
Joint Authority (MTJA) 78200 Pendapatan daripada Operasi Bukan
Malaysia-Thailand (MTJA) Income from Non-Petroleum Operation
- Malaysia-Thailand Joint Authority
(MTJA) 78201 Hasil Dari Jualan Aset PSC
Revenue From PSC Assets Sales
125
10/22/13 1:23:05 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
PENDAPATAN DARIPADA AKTIVITI CARIGALI MINYAK
DAN GAS MTJA - (Samb.)
INCOME FROM EXPLORATION OF OIL AND GAS MTJA (Cont.)
Pendapatan daripada Operasi Bukan
Malaysia-Thailand (MTJA) - (Samb.)
Income from Non-Petroleum Operation
- Malaysia-Thailand Joint Authority
(MTJA) - (Cont.)
78209 Lain-Lain Pendapatan
Other Income
4,604,128
-
-
-
82,968,402
95,335,000
115,773,000
121,562,000
Jumlah Pendapatan Daripada
Aktiviti Carigali Minyak Dan
Gas MTJA
Total Income From Exploration
Of Oil And Gas MTJA
1,560,417,477
1,311,417,000
1,872,501,000
1,966,126,000
JUMLAH HASIL BUKAN
CUKAI
TOTAL NON-TAX REVENUE
54,909,327,554
48,320,130,000
54,428,125,000
50,626,703,000
Jumlah Pendapatan daripada
Operasi Bukan Petroleum
Pihak Berkuasa Bersama
Malaysia-Thailand (MTJA) Total Income from NonPetroleum Operation Malaysia-Thailand Joint
Authority (MTJA) -
126
10/22/13 1:23:05 AM
KOD HASIL
(Revenue Code)
NON-REVENUE RECEIPTS
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
81000 PULANGAN BALIK PERBELANJAAN
REFUNDS OF EXPENDITURE
81100 Pulangan Balik Perbelanjaan Am Refunds of General Expenditure 81101 Terimaan Balik Bayaran Tahuntahun Lalu
Recoveries Of Payments In
Previous Years
450,587,943
378,730,000
509,905,000
300,947,000
81102 Bayaran Balik Pinjaman
Daripada Akaun Hasil Disatukan
dan Kumpulanwang Pinjaman
dan Lain-lain
Repayments Of Loans Granted
From Consolidated Revenue
Account and Loan Fund and
Others
29,454,699
9,103,000
58,975,000
34,807,000
688,653
425,000
536,000
316,000
81107 Pulangan Balik Imbuhan Tetap
Perumahan (ITP) Bagi Penjawat
Awam Yang Menduduki Rumah
Kerajaan
Refunds of Housing Allowance
From Public Servant Staying in
Government Quarters
137,276,938
57,625,000
259,722,000
153,288,000
81108 Pulangan Balik Bantuan Sara
Hidup (COLA) Bagi Penjawat
Awam Yang Menduduki Rumah
Kerajaan
Refunds of Cost of Living
Allowance (COLA) From Public
Servant Staying in Government
Quarters
71,093,943
29,441,000
114,389,000
67,513,000
81103 Bayaran Balik Gaji Kerana
Letak Jawatan
Repayments Of Salary On
Resignation
127
10/22/13 1:23:05 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
3,254,607
1,318,000
4,429,000
2,614,000
14,577,245
7,015,000
8,951,000
5,283,000
706,934,028
483,657,000
956,907,000
564,768,000
-
-
78,000,000
-
2,906,841
398,000
11,341,000
6,693,000
2,906,841
398,000
89,341,000
6,693,000
TERIMAAN BUKAN HASIL - (Samb.)
NON-REVENUE RECEIPTS - (Cont.)
PULANGAN BALIK PERBELANJAAN - (Samb.)
REFUNDS OF EXPENDITURE - (Cont.)
Pulangan Balik Perbelanjaan Am - (Samb.)
Refunds of General Expenditure - (Cont.)
81109 Pulangan Balik Elaun
Perumahan Wilayah (EPW)
Bagi Penjawat Awam Yang
Menduduki Rumah Kerajaan
Refunds of Regional Housing
Allowance From Public Servant
Staying in Government Quarters
81199 Bayaran-bayaran Balik Yang
Lain
Other Repayments
Jumlah Pulangan Balik
Perbelanjaan Am
Total Refunds Of General
Expenditure
81200 Dapatan Balik Wang Amanah Trust Fund Refunded 81201 Penerimaan Peruntukan Lebihan
Daripada Kumpulanwang
Amanah Kerajaan
Receipts of Extra Allocation
from Government Trust Funds
81299 Lebihan Dari Akaun Amanah
Yang Lain
Surplus From Other Operating
Trust Fund
Jumlah Pulang Balik Wang
Amanah
Total Trust Fund Refunded
128
10/22/13 1:23:06 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
PULANGAN BALIK PERBELANJAAN - (Samb.)
REFUNDS OF EXPENDITURE - (Cont.)
81300 Dapatan Balik Wang-wang Tak
Dituntut Unclaimed Monies Refunded 81301 Kemenangan-kemenangan Tak
Tuntut Pertaruhan Pool
Unclaimed Pool Winnings
78,255,155
45,975,000
57,220,000
33,772,000
81302 Wang Tak Dituntut
Unclaimed Fund
36,238,496
25,190,000
333,857,000
197,043,000
81303 Cek Terbatal Tak Dituntut
Unclaimed Fund from Cancelled
Cheques
20,429,748
10,836,000
12,645,000
7,463,000
81304 EFT Terbatal Tak Dituntut
Unclaimed Fund from Cancelled
EFT
10,045,312
-
7,556,000
4,459,000
98
-
12,000
7,000
Jumlah Dapatan Balik Wangwang Tak Dituntut
Total Unclaimed Monies
Refunded
144,968,809
82,001,000
411,290,000
242,744,000
Jumlah Pulangan Balik
Perbelanjaan
Total Refunds Of Expenditure
854,809,678
566,056,000
1,457,538,000
814,205,000
81399 Pelbagai Bayaran Balik
Miscellaneous Refunds
129
10/22/13 1:23:06 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
82000 TERIMAAN DARIPADA AGENSI-AGENSI KERAJAAN
RECEIPTS FROM GOVERNMENT AGENCIES
82100 Terimaan Untuk Perkhidmatan Receipts For Services 82101 Bayaran Memeriksa Jentera
Kerajaan Termasuk Bayaran
Pemeriksaan Kenderaan Dan
Jentera Yang Dibayar Oleh
Agensi Kerajaan
Inspection Fees On Government
Machinery
1,140
1,000
-
-
2,441,339
1,109,000
1,611,000
900,000
82103 Bayaran Ukuran Agensi-agensi
Kerajaan
Gevernment Agencies Survey
Fees
349,940
330,000
668,000
373,000
82108 Bayaran Jabatan Kimia - Agensiagensi Kerajaan
Chemistry Department Fees Government Agencies
675,999
351,000
538,000
301,000
82199 Pelbagai Terimaan Untuk
Perkhidmatan
Miscellaneous Receipts For
Services
55,822
49,000
68,000
38,000
Jumlah Terimaan Untuk
Perkhidmatan
Total Receipts For Services
3,524,240
1,840,000
2,885,000
1,612,000
82102 Bayaran Audit
Audit fees
130
10/22/13 1:23:06 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
TERIMAAN DARIPADA AGENSI-AGENSI KERAJAAN - (Samb.)
RECEIPTS FROM GOVERNMENT AGENCIES - (Cont.)
82200 Bayaran Balik Repayments 82201 Bayaran Balik Pencen Keretapi
Tanah Melayu
Pension Reimbursement From
Keretapi Tanah Melayu
-
1,000
-
-
82202 Bayaran Balik Pencen dan Lainlain Daripada Bank Simpanan
Pension Reimbursement and
Others From Savings Bank
42
-
-
-
82204 Bayaran Balik - Rumah Api
(Termasuk Bayaran Ganti
Kakitangan Yang Berkhidmat
Dengan
Kumpulanwang Cukai Rumah
Api)
Reimbursement - Lighthouse
(Including Of Staff Serving With
Lighthouse Tax Fund)
-
-
1,000
-
82205 Terimaan Balik Bahagian
Kerajaan KWSP
Recoveries Of Government’s
Share of E.P.F. Contribution
3,311,933
1,800,000
3,092,000
1,727,000
82299 Pelbagai Bayaran Balik
Miscellaneous Repayment
2,300,606
1,373,000
684,000
382,000
5,612,581
3,174,000
3,777,000
2,109,000
Jumlah Bayaran Balik
Total Repayments
131
10/22/13 1:23:06 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
TERIMAAN DARIPADA AGENSI-AGENSI KERAJAAN - (Samb.)
RECEIPTS FROM GOVERNMENT AGENCIES - (Cont.)
82400 Jualan Sales 82499 Pelbagai Jualan
Miscellaneous Sales
117,663
45,000
94,000
53,000
117,663
45,000
94,000
53,000
12,848,092
12,126,000
61,737,000
34,488,000
Jumlah Pelbagai Terimaan
Total Miscellaneous Receipts
12,848,092
12,126,000
61,737,000
34,488,000
Jumlah Terimaan Daripada
Agensi Kerajaan
Total Receipts From
Government Agencies
22,102,576
17,185,000
68,493,000
38,262,000
876,912,254
583,241,000
1,526,031,000
852,467,000
Jumlah Jualan
Total Sales
82500 Pelbagai Terimaan Miscellaneous Receipts 82599 Terimaan Yang Lain
Other Receipts
JUMLAH TERIMAAN
BUKAN HASIL
TOTAL NON-REVENUE
RECEIPTS
132
10/22/13 1:23:06 AM
KOD HASIL
(Revenue Code)
90000 HASIL WILAYAH-WILAYAH PERSEKUTUAN
REVENUE FROM FEDERAL TERRITORIES
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
91000 HASIL CUKAI WILAYAH-WILAYAH PERSEKUTUAN
REVENUE FROM FEDERAL TERRITORIES
91100 Cukai Langsung Direct Taxes 91101 Premium Dan Cukai Tanah
Premium And Quit Rent
392,153,796
507,817,000
632,130,000
423,934,000
Jumlah Cukai Langsung
Total Direct Taxes
392,153,796
507,817,000
632,130,000
423,934,000
Jumlah Hasil Cukai WilayahWilayah Persekutuan
Total Tax Revenue From
Federal Territories
392,153,796
507,817,000
632,130,000
423,934,000
92000 HASIL BUKAN CUKAI WILAYAH PERSEKUTUAN
NON-TAX REVENUE FROM FEDERAL TERRITORIES
92100 Lesen, Bayaran Pendaftaran Dan
Permit Licences, Registration Fees And
Permits 92102 Tanah Dan Galian
Lands And Minerals
212,515
236,000
167,000
112,000
92103 Lesen-lesen Hasil Dalam Negeri
Inland Revenue Licences
419,240
515,000
239,000
160,000
92104 Kedai Tuak Kerajaan
Government Toddy Shops
154,436
188,000
109,000
74,000
133
10/22/13 1:23:07 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
3,477,120
3,733,000
2,785,000
1,867,000
4,263,311
4,672,000
3,300,000
2,213,000
125
62,000
-
-
-
-
109,000
73,000
14,688,129
17,055,000
12,124,000
8,130,000
HASIL WILAYAH-WILAYAH PERSEKUTUAN - (Samb.)
REVENUE FROM FEDERAL TERRITORIES - (Cont.)
HASIL BUKAN CUKAI WILAYAH PERSEKUTUAN - (Samb.)
NON-TAX REVENUE FROM FEDERAL TERRITORIES - (Cont.)
Lesen, Bayaran Pendaftaran Dan Permit
- (Samb.)
Licences, Registration Fees And Permits
- (Cont.)
92199 Pelbagai Hasil Lesen Dan Permit
Miscellaneous Revenue Of
Licences And Permits
Jumlah Lesen, Bayaran
Pendaftaran Dan Permit
Total Licences, Registration
Fees And Permits
92200 Perkhidmatan Dan Bayaran
Perkhidmatan Services And Services Fee 92201 Bayaran Mahkamah atau
Pejabat, Bayaran untuk
Perkhidmatan Khas dan Bayaran
Ganti Bantuan
Fees Of Courts Or Offices,
Payments For Specific Services
And Reimbursement-in-aid
92204 Caj Salvage
Salvage Charge
92205 Perkhidmatan Dan Jualan Air
Water Sales And Services
134
10/22/13 1:23:07 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Perkhidmatan Dan Bayaran
Perkhidmatan - (Samb.)
Services And Services Fee - (Cont.)
92299 Pelbagai Perkhidmatan Dan
Bayaran Perkhidmatan Lain
Other Services And Services
Fees
Jumlah Perkhidmatan Dan
Total Services And Services Fee
27,775,668
31,747,000
18,888,000
12,668,000
42,463,922
48,864,000
31,121,000
20,871,000
23,444,376
2,214,000
284,271,000
190,643,000
23,444,376
2,214,000
284,271,000
190,643,000
10,840,039
17,868,000
3,120,000
2,094,000
7,404,408
8,283,000
5,698,000
3,822,000
92300 Perolehan Dari Jualan Aset Proceeds From Sales Of Assets 92399 Pelbagai Hasil Jualan
Miscellaneous Revenue From
Sales
Jumlah Perolehan Dari Jualan
Aset
Total Proceeds From Sales Of
Assets
92400 Sewaan Rentals 92401 Sewa Bangunan Kediaman
Residential Premises Rentals
92402 Sewa Bangunan Bukan
Kediaman Kecuali Gudang
Non-Residential Premises
Rentals Except Warehouses
135
10/22/13 1:23:07 AM
KOD HASIL
(Revenue Code)
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
RM
RM
RM
Sewaan - (Samb.)
Rentals - (Cont.)
92499 Pelbagai Sewa
Miscellaneous Rental
93,846
96,000
42,000
28,000
18,338,293
26,247,000
8,860,000
5,944,000
2,760,900
2,834,000
1,902,000
1,275,000
Jumlah Pelbagai Hasil Bukan
Cukai
Total Miscellaneous Non-Tax
Revenue
2,760,900
2,834,000
1,902,000
1,275,000
Jumlah Hasil Bukan
Cukai Daripada Wilayah
Persekutuan
Total Non -Tax Revenue From
Federal Territories
91,270,802
84,831,000
329,454,000
220,946,000
JUMLAH HASIL DARIPADA
WILAYAH PERSEKUTUAN
TOTAL REVENUE FROM
FEDERAL TERRITORIES
483,424,598
592,648,000
961,584,000
644,880,000
Jumlah Sewaan
Total Rentals
92900 Pelbagai Hasil Bukan Cukai Miscellaneous Non-Tax Revenue 92999 Hasil-hasil Bukan Cukai Yang
Lain
Other Non -Tax Revenues
136
10/22/13 1:23:07 AM
PENDAPATAN
SEBENAR
TAHUN
2012
(Actual
Revenue
2012)
ANGGARAN
TAHUN 2013
(Selepas
Perubahan
Cukai 2013)
(2013 Estimate
-After 2013 tax
changes) ANGGARAN
DISEMAK
2013
(Revised 2013
Estimate)
ANGGARAN
TAHUN
2014
(2014 Estimate)
RM
151,643,090,263
RM
158,624,500,000
RM
163,506,687,000
RM
171,970,377,000
116,937,355,255
121,424,146,000
127,020,464,000
133,148,242,000
Indirect Taxes
34,705,735,007
37,200,354,000
36,486,223,000
38,822,135,000
Jumlah Hasil Bukan Cukai
Total Non-Tax Revenue
54,909,327,554
48,320,129,000
54,428,125,000
50,626,705,000
Jumlah Terimaan Bukan Hasil
Total Non-Revenue Receipts
876,912,254
583,241,000
1,526,031,000
852,467,000
Jumlah Hasil Daripada
Wilayah Persekutuan
Revenue From Federal
Territories
483,424,598
592,648,000
961,584,000
644,880,000
207,912,754,668
208,120,518,000
220,422,427,000
224,094,429,000
KOD HASIL
(Revenue Code)
Jumlah Hasil Cukai
Total Tax Revenue
Cukai Langsung
Direct Taxes
JUMLAH HASIL
BIASA KERAJAAN
PERSEKUTUAN
TOTAL FEDERAL
GOVERNMENT REVENUE
137
10/22/13 1:23:07 AM
10/22/13 1:23:07 AM
Hasil Kerajaan Persekutuan
(Sebelum diambilkira perubahan cukai yang
dicadangkan dalam Belanjawan tahun 2014)
Federal Government’s Revenue
(Before taking into account tax changes proposed
in the 2014 Budget)
kementerian kewangan
malaysia
10/22/13 1:23:08 AM
10/22/13 1:23:08 AM
HASIL KERAJAAN PERSEKUTUAN 2014
2014 FedEral government’s revenue
RM
JUMLAH HASIL KERAJAAN PERSEKUTUAN
Sebelum diambilkira perubahan cukai yang dicadangkan
dalam Belanjawan 2014
TOTAL FEDERAL GOVERNMENT REVENUE
Before taking into account tax changes proposed in the
2014 Budget
224,094,429,000
LANGKAH PERCUKAIAN:
TAX MEASURES:
60000
HASIL CUKAI –
TAX REVENUE –
61000
61100
CUKAI LANGSUNG –
DIRECT TAX –
Cukai Pendapatan –
Income Tax –
(250,000,000)
61101 Cukai Pendapatan – Individu –
Income Tax – Individual –
61900
Cukai Langsung Yang Lain –
Other Direct Tax –
61913 Duti Atas Keuntungan Harta –
Real Property Gains Tax –
(250,000,000)
150,000,000
150,000,000
62000
CUKAI TIDAK LANGSUNG –
inDIRECT TAXes –
62300
Duti Eksais –
Excise Duty –
237,500,000
62312 Rokok Buatan Tempatan –
Locally Manufactured Cigarettes –
62800
Duti Eksais Ke Atas Barangan Import –
Excise Duty On Imported Goods –
62802 Rokok Yang Diimport –
Imported Cigarettes –
Peningkatan Hasil Bersih –
Net Revenue Gains –
JUMLAH HASIL KERAJAAN PERSEKUTUAN
Selepas diambilkira perubahan cukai yang dicadangkan dalam Belanjawan
2014
TOTAL FEDERAL GOVERNMENT REVENUE
After taking into account tax changes proposed in the 2014 Budget
237,500,000
12,500,000
12,500,000
150,000,000
224,244,429,000
141
10/22/13 3:54:08 PM
Untitled-1 2
10/22/13 11:25 AM

Estimates of Federal Government`s Revenue For The Year 2014

Transcription

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