AnggArAn HAsil KerAjAAn PerseKutuAn tAHun 2009 · daripada duti import ke atas tembakau, rokok dan...
Transcript of AnggArAn HAsil KerAjAAn PerseKutuAn tAHun 2009 · daripada duti import ke atas tembakau, rokok dan...
AnggArAn HAsilKerAjAAn PerseKutuAn
tAHun 2009
KementeriAn KewAngAnmAlAysiA
Kertas Perintah 39 tahun 2008
mAlAysiA
DIKEMUKAKAN DALAM DEWAN RAKYAT MENURUT PERINTAH
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MEMORANDUM PERBENDAHARAAN MENGENAI ANGGARAN HASIL KERAJAAN PERSEKUTUAN BAGI TAHUN 2009
Memorandum ini menerangkan anggaran hasil Kerajaan Persekutuan bagi tahun 2009 dan 1. semakan hasil bagi tahun 2008. Memorandum ini disediakan mengikut Perkara 99 Perlembagaan Persekutuan.
Hasil Kerajaan Persekutuan bagi tahun 2009 dianggarkan berjumlah 2. RM176,220 juta. Jumlah ini belum mengambil kira pengurangan hasil daripada langkah-langkah percukaian baru dalam Bajet 2009 yang dianggarkan sebanyak RM364 juta. Butiran lanjut anggaran hasil bagi tahun 2009 dan anggaran hasil disemak bagi tahun 2008 adalah seperti di Lampiran A3.
PERJENISAN HASIL
Hasil Kerajaan Persekutuan terbahagi kepada 3 kategori umum iaitu 3. Hasil Cukai, Hasil Bukan Cukai dan Terimaan Bukan Hasil.
4. Hasil Cukai dikelaskan kepada Hasil Cukai Langsung dan Hasil Cukai Tidak Langsung. Hasil Cukai Langsung termasuklah hasil daripada cukai pendapatan (individu, syarikat, petroleum dan koperasi), duti setem dan cukai aktiviti perniagaan luar pesisir 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 bayaran pendaftaran, lesen dan permit, bayaran perkhidmatan, penerimaan daripada jualan barang, sewaan, faedah dan pulangan daripada pelaburan, denda dan penalti serta sumbangan dan pampasan daripada kerajaan asing dan agensi antarabangsa. Lesen dan permit merangkumi semua bayaran yang dikenakan berhubung dengan pemberian hak kepada individu, perbadanan, perniagaan dan lain-lain perusahaan bagi tujuan kawalan atau peraturan dan lesen kenderaan bermotor. Bayaran perkhidmatan pula mengandungi terimaan bagi perkhidmatan yang diberi oleh Kerajaan Persekutuan kepada orang awam. Penerimaan dari jualan barang meliputi terimaan daripada jualan harta benda fizikal yang dimiliki oleh Kerajaan termasuk tanah, bangunan, peralatan pejabat, stor dan jualan barang pelbagai jenis untuk orang awam. Faedah dan pulangan daripada pelaburan Kerajaan termasuk faedah pinjaman yang diberi oleh Kerajaan, faedah bank, dividen yang diperoleh daripada bon atau saham dan royalti daripada petroleum termasuk gas.
6. Terimaan Bukan Hasil termasuk pulang balik perbelanjaan, kredit antara jabatan, pulang balik bagi bayaran berlebihan atau kekhilafan bayaran dalam tahun fiskal yang lalu, bayaran balik dan sumbangan daripada Jabatan Kerajaan, badan berkanun atau syarikat milik Kerajaan dan terimaan daripada Wilayah Persekutuan. Pulang balik perbelanjaan termasuk terimaan daripada Kumpulan Wang Yang Disatukan daripada tahun lepas, pulang balik gaji kerana perletakan jawatan dan pulang balik perbelanjaan latihan, manakala terimaan daripada agensi Kerajaan terdiri daripada pindahan dana di antara Kementerian atau Jabatan bagi perkhidmatan yang diberi di antara agensi Kerajaan. Terimaan 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 2008
7. Hasil Kerajaan Persekutuan disemak bagi tahun 2008 dijangka bertambah sebanyak RM15,116 juta atau 10% kepada RM161,558 juta berbanding anggaran asal 2008 yang berjumlah RM146,442 juta. Pertambahan ini adalah disebabkan oleh anggaran hasil cukai, hasil bukan cukai dan terimaan bukan hasil yang masing-masing meningkat sebanyak RM6,394 juta, RM8,684 juta dan RM132 juta. Manakala hasil daripada Wilayah Persekutuan dijangka berkurang sebanyak RM94 juta. Dibandingkan dengan kutipan sebenar tahun 2007 sebanyak RM139,885 juta, jumlah hasil disemak tahun 2008 dijangka meningkat sebanyak RM21,673 juta atau 15%. Penyumbang utama yang dijangka adalah daripada hasil berkaitan minyak iaitu dividen dan royalti petroleum serta cukai pendapatan individu. Dalam tahun 2008, hasil cukai dijangka akan menyumbang sebanyak 67%, hasil bukan cukai, terimaan bukan hasil dan hasil Wilayah Persekutuan sebanyak 33% kepada jumlah hasil.
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8. Anggaran hasil disemak ini dipengaruhi oleh unjuran pertumbuhan dan komposisi aktiviti ekonomi negara. Anggaran ini dibuat berdasarkan unjuran pertumbuhan Keluaran Dalam Negara Kasar (KDNK) negara pada kadar 5.7% dalam tahun 2008 berbanding unjuran pertumbuhan asal pada kadar 6.0% hingga 6.5% dalam Bajet 2008. Di samping itu, anggaran ini turut dipengaruhi oleh unjuran purata harga minyak mentah pada USD125 setong dalam tahun 2008 berbanding anggaran asal dalam tahun 2007 pada USD75 setong dan turut dipengaruhi oleh kadar tukaran asing pada RM3.20 dalam tahun 2008 berbanding unjuran asal pada RM3.50 bagi setiap USD1.00.
9. Ringkasan komponen utama hasil cukai, hasil bukan cukai, terimaan bukan hasil dan jumlah hasil adalah seperti di Jadual 1. Perbandingan anggaran hasil disemak dengan anggaran asal bagi tahun 2008 dan pungutan sebenar tahun 2007 masing-masing adalah seperti yang ditunjukkan di Lampiran A1 dan A2.
Jadual 1
Ringkasan Hasil Utama
Klasifikasi Hasil
2007 Pungutan Sebenar
2008 Anggaran Disemak
Perubahan Peratus Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)Hasil Cukai 95,168 107,737 12,569 13 Hasil Bukan Cukai 43,950 52,876 8,926 20
Terimaan Bukan Hasil 461 599 138 30
Hasil daripada Wilayah Persekutuan 306 346 40 13
JUMLAH HASIL 139,885 161,558 21,673 15
Cukai Langsung
10. Anggaran hasil cukai langsung disemak bagi tahun 2008 adalah seperti di Jadual 2. Cukai langsung dijangka menyumbang sejumlah RM77,579 juta iaitu 72% daripada jumlah hasil cukai atau 48% daripada jumlah hasil keseluruhan.
Jadual 2
Hasil Cukai Langsung
Klasifikasi Hasil
2007Pungutan Sebenar
2008Anggaran Disemak
Perubahan Peratus Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)CUKAI PENDAPATAN 65,658 73,846 8,188 12 Individu 11,661 14,593 2,932 25 Syarikat 32,149 33,325 1,176 4 Petroleum 20,453 24,511 4,058 20 Koperasi 189 191 2 1 Lain-lain 1,206 1,226 20 2 LAIN-LAIN CUKAI LANGSUNG 3,738 3,733 (5) 0 Duti Setem 3,404 3,588 184 5 Lain-lain 334 145 (189) (57)
CUKAI LANGSUNG 69,396 77,579 8,183 12
(RM Juta) (RM Juta) (RM Juta) (%)
Hasil Cukai 95,168 107,767 12,599 13
Hasil Bukan Cukai 43,950 52,876 8,926 20
Terimaan Bukan Hasil 461 599 138 30
Hasil daripada Wilayah Persekutuan 306 346 40 13
Jumlah Hasil 139,885 161,588 21,703 16
Peratus PerubahanKlasifikasi Hasil
2007 Pungutan Sebenar
2008Anggaran Disemak
Perubahan
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11. Dalam tahun 2008, anggaran hasil disemak bagi cukai pendapatan dijangka mencapai RM73,846 juta, iaitu 5% lebih tinggi daripada anggaran asal berjumlah RM70,724 juta dan 12% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM65,658 juta. Cukai pendapatan dijangka menyumbang 69% kepada hasil cukai yang mana komponen utama adalah cukai pendapatan syarikat sebanyak 31%, cukai pendapatan petroleum sebanyak 23% dan cukai pendapatan individu sebanyak 14%.
12. Anggaran hasil disemak bagi cukai pendapatan syarikat dijangka sebanyak RM33,325 juta iaitu 2% lebih rendah daripada anggaran asal 2008 yang berjumlah RM33,838 juta tetapi 4% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM32,149 juta. Pengurangan anggaran hasil disemak bagi tahun 2008 adalah disebabkan peruntukan bayaran balik cukai meningkat daripada RM5,000 juta kepada RM6,500 juta. Dalam konteks cukai pendapatan individu, dianggarkan akan meningkat sebanyak 10% kepada RM14,593 juta berbanding anggaran asal pada tahun 2008 yang berjumlah RM13,305 juta dan 25% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM11,661 juta. Pengemaskinian Potongan Cukai Berjadual (PCB) oleh majikan menyokong peningkatan bagi hasil daripada cukai pendapatan individu. Selain itu, peningkatan ini adalah berikutan daripada pematuhan yang tinggi oleh pembayar cukai kesan aktiviti audit yang kerap dan penyiasatan yang lebih terperinci. Hasil daripada cukai pendapatan petroleum yang dikenakan cukai berdasarkan kaedah tahun sebelumnya dijangka meningkat 10% kepada RM24,511 juta dalam tahun 2008 berbanding anggaran asal sebanyak RM22,235 juta dan 20% lebih tinggi berbanding pungutan sebenar sebanyak RM20,453 juta dalam tahun 2007. Peningkatan ini adalah selaras dengan peningkatan harga purata minyak mentah sebanyak 12% kepada USD78.21 setong dalam tahun 2007 berbanding USD69.60 setong dalam tahun 2006. Jumlah pengeluaran minyak mentah dalam tahun 2007 juga meningkat kepada 682,200 tong sehari berbanding 666,900 tong sehari dalam tahun 2006.
Lain-lain Cukai Langsung
13. Hasil lain-lain cukai langsung yang terdiri daripada duti setem dan lain-lain cukai dijangka meningkat kepada RM3,733 juta bagi tahun 2008. Jumlah tersebut lebih tinggi daripada anggaran asal berjumlah RM3,162 juta tetapi kurang sedikit daripada kutipan sebenar tahun 2007 berjumlah RM3,738 juta. Peningkatan ini berpunca daripada pertambahan dalam urus niaga saham dan kesan daripada 50% pengurangan duti setem ke atas surat cara pindah milik rumah kediaman berharga sehingga RM250,000.
Cukai Tidak Langsung
14. Anggaran hasil disemak bagi cukai tidak langsung bagi tahun 2008 mengikut kategori cukai adalah seperti di Jadual 3. Cukai tidak langsung dijangka menyumbang sejumlah RM30,158 juta, iaitu 28% daripada jumlah hasil cukai dan 19% daripada jumlah hasil keseluruhan.
Jadual 3
Hasil Cukai Tidak Langsung
Klasifikasi Hasil
2007Pungutan Sebenar
2008Anggaran Disemak
Perubahan Peratus Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)
Duti Eksport 2,322 2,977 655 28 Duti Import 2,424 2,411 (13) (1)Duti Eksais 8,990 10,369 1,379 15 Cukai Jualan 6,642 7,580 938 14 Cukai Perkhidmatan 3,013 3,415 402 13 Levi 147 1,017 870 592
Lain-lain Cukai Tidak Langsung 2,234 2,389 155 7
CUKAI TIDAK LANGSUNG 25,772 30,158 4,386 17
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Duti Eksport
15. Dalam tahun 2008, hasil disemak daripada duti eksport dijangka berjumlah RM2,977 juta, iaitu 10% lebih tinggi daripada anggaran asal bagi tahun 2008 yang berjumlah RM2,700 juta dan 28% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM2,322 juta. Hasil disemak daripada duti eksport minyak mentah dijangka meningkat 8% kepada RM2,886 juta berbanding anggaran asal bagi tahun 2008 yang berjumlah RM2,667 juta dan 27% lebih tinggi daripada pungutan sebenar berjumlah RM2,271 juta dalam tahun 2007. Peningkatan ini adalah berikutan kenaikan harga purata minyak mentah kepada USD125.00 setong pada tahun 2008 berbanding USD78.21 setong pada tahun 2007. Walau bagaimanapun, kuantiti eksport minyak mentah dijangka berkurang kepada 17.4 juta tan berbanding anggaran asal sebanyak 18.7 juta tan. Ini secara langsung memberi kesan kepada kutipan duti eksport minyak mentah yang dijangka akan menyumbang sebanyak 97% kepada duti eksport.
Duti Import dan Duti Eksais
16. Hasil disemak daripada duti import dijangka meningkat sebanyak 7% kepada RM2,411 juta berbanding anggaran asal 2008 yang berjumlah RM2,250 juta tetapi 1% lebih rendah daripada pungutan sebenar tahun 2007 yang berjumlah RM2,424 juta. Hasil daripada duti eksais untuk tahun 2008 juga dijangka meningkat sebanyak 18% kepada RM10,369 juta berbanding anggaran asal yang berjumlah RM8,800 juta dan 15% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM8,990 juta. Peningkatan anggaran disemak ke atas duti import dan duti eksais berbanding anggaran asal tahun 2008 adalah dipengaruhi oleh pertambahan permintaan untuk kenderaan baru.
17. Hasil daripada duti import ke atas kenderaan CKD dan CBU dijangka meningkat 2% kepada RM263 juta berbanding anggaran asal 2008 sejumlah RM257 juta dan 7% lebih rendah daripada pungutan sebenar tahun 2007 yang berjumlah RM284 juta. Hasil duti eksais ke atas kenderaan bermotor dijangka meningkat 28% kepada RM4,889 juta berbanding anggaran asal sejumlah RM3,826 juta dan 19% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM4,095 juta. Permintaan pengguna terhadap kenderaan baru telah meningkat dengan ketara ekoran permintaan menggalakkan di antara bulan Januari hingga Jun 2008.
18. Hasil disemak daripada duti import ke atas minuman keras dan malt dijangka berkurangan 5% kepada RM70 juta dalam tahun 2008 berbanding dengan pungutan sebenar tahun 2007 yang berjumlah RM74 juta. Hasil daripada duti eksais ke atas barangan yang sama dianggarkan berjumlah RM1,133 juta, iaitu 4% lebih rendah daripada anggaran asal 2008 yang berjumlah RM1,178 juta dan 5% lebih rendah daripada pungutan sebenar tahun 2007 yang berjumlah RM1,191 juta. Hasil daripada duti import ke atas tembakau, rokok dan cerut pula dijangka berkurangan sebanyak 1% daripada anggaran asal yang berjumlah RM94 juta kepada RM93 juta pada tahun 2008 dan 3% lebih rendah daripada pungutan sebenar tahun 2007 yang berjumlah RM96 juta. Di samping itu, hasil disemak tahun 2008 bagi duti eksais ke atas barangan yang sama dijangka berjumlah RM2,586 juta, iaitu 6% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM2,446 juta. Berikutan peningkatan kadar duti eksais ke atas rokok, hasil daripada rokok import dijangka berkurangan sebanyak 3% manakala hasil daripada rokok tempatan dijangka meningkat sebanyak 6% berbanding kutipan tahun 2007. Disamping itu, kutipan duti eksais keseluruhan dijangka meningkat kerana disokong oleh pengeluaran untuk rokok dan minuman keras dalam negara yang bertambah.
Cukai Jualan dan Cukai Perkhidmatan
19. Anggaran hasil cukai jualan yang telah disemak dijangka meningkat kepada RM7,580 juta, iaitu 2% lebih tinggi daripada anggaran asal 2008 berjumlah RM7,400 juta dan 14% lebih tinggi daripada kutipan sebenar tahun 2007 yang berjumlah RM6,642 juta. Pertambahan ini adalah disebabkan oleh permintaan yang kukuh ke atas kenderaan buatan tempatan.
20. Hasil disemak daripada cukai perkhidmatan dijangka berkurangan 12% kepada RM3,415 juta berbanding anggaran asal 2008 sejumlah RM3,877 juta tetapi 13% lebih tinggi daripada kutipan sebenar tahun 2007 yang berjumlah RM3,013 juta. Pengurangan dalam anggaran disemak bagi cukai perkhidmatan berbanding anggaran asal 2008 adalah disebabkan oleh peningkatan threshold untuk restoran di luar hotel daripada RM500,000 kepada RM3 juta.
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Levi
21. Pengenaan levi keuntungan luar biasa ke atas buah kelapa sawit dan Pengeluar Tenaga Bebas (IPP) berkuat kuasa mulai 1 Julai 2008 dijangka menyumbang sebanyak RM670 juta dan RM200 juta masing-masing pada tahun 2008. Di samping itu, levi kenderaan barang dijangka menyumbang sebanyak RM147 juta, iaitu 13% lebih tinggi daripada anggaran asal 2008 sejumlah RM130 juta dan sama seperti pungutan sebenar tahun 2007 yang berjumlah RM147 juta.
Lain-lain Cukai Tidak Langsung
22. Hasil dari lain-lain cukai tidak langsung bagi tahun 2008 dijangka menyumbang sebanyak RM2,389 juta, 4% lebih tinggi daripada anggaran asal sejumlah RM2,300 juta dan 7% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM2,234 juta.
Hasil Bukan Cukai
23. Anggaran hasil bukan cukai bagi tahun 2008 adalah seperti di Jadual 4. Hasil bukan cukai dijangka menyumbang sejumlah RM52,876 juta iaitu 33% daripada jumlah hasil keseluruhan pada tahun 2008. Jumlah ini adalah 20% lebih tinggi daripada anggaran asal berjumlah RM44,192 juta dan 20% lebih tinggi daripada kutipan sebenar tahun 2007 yang berjumlah RM43,950 juta. Peningkatan anggaran hasil ini disebabkan pertambahan daripada hasil bagi faedah dan pulangan daripada pelaburan yang dijangka sebanyak RM38,874 juta, iaitu 19% lebih tinggi daripada anggaran asal 2008 berjumlah RM32,568 juta dan 20% lebih tinggi daripada kutipan sebenar tahun 2007 yang berjumlah RM32,408 juta. PETRONAS dan Bank Negara Malaysia dijangka akan membayar dividen masing-masing sebanyak RM30,000 juta dan RM1,500 juta untuk tahun 2008 berbanding RM24,000 juta dan RM1,200 juta untuk tahun 2007. Hasil disemak daripada cukai jalan dianggarkan merosot sebanyak 1% kepada RM1,715 juta berbanding dengan anggaran asal berjumlah RM1,740 juta tetapi 2% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM1,688 juta. Walaupun bilangan kenderaan berdaftar meningkat sebanyak 4%, hasil disemak daripada cukai jalan dianggarkan merosot berikutan pengurangan kadar cukai jalan sebanyak RM50 bagi motosikal berkapasiti enjin melebihi 250 cc dan RM200 bagi kenderaan persendirian sama ada petrol atau diesel berkapasiti enjin melebihi 2000 cc, trak pikap dan jip berkapasiti enjin melebihi 2500 cc di Semenanjung Malaysia dan trak pikap dan jip berkapasiti enjin melebihi 3000 cc di Sabah dan Sarawak. Pengurangan cukai jalan tersebut adalah ekoran penstrukturan semula skim subsidi petroleum oleh Kerajaan pada 5 Jun 2008.
Jadual 4
Hasil Bukan Cukai
Klasifikasi Hasil
2007Pungutan Sebenar
2008Anggaran Disemak
Perubahan Peratus Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)Lesen dan Permit 9,434 11,779 2,345 25 Bayaran Perkhidmatan 898 947 49 5 Penerimaan Jualan Barang 64 68 4 6 Sewaan 217 179 (38) (18)Faedah & Perolehan Pelaburan 32,408 38,874 6,466 20 Denda dan Penalti 549 507 (42) (8)Lain-lain 380 522 142 37
HASIL BUKAN CUKAI 43,950 52,876 8,926 20
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Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan
24. Hasil disemak 2008 bagi terimaan bukan hasil dijangka berjumlah RM599 juta, iaitu 28% lebih tinggi daripada anggaran asal berjumlah RM467 juta dan 30% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM461 juta. Hasil dari Wilayah Persekutuan dianggarkan berjumlah RM346 juta, iaitu merosot 21% berbanding dengan anggaran asal 2008 yang berjumlah RM440 juta tetapi 13% lebih tinggi daripada pungutan sebenar tahun 2007 yang berjumlah RM306 juta.
ANGGARAN HASIL KERAJAAN PERSEKUTUAN BAGI TAHUN 2009
25. Jumlah hasil Kerajaan Persekutuan untuk tahun 2009, sebelum mengambil kira perubahan cukai yang dicadangkan dalam Bajet 2009, dianggarkan berjumlah RM176,220 juta, iaitu 9% lebih tinggi daripada anggaran disemak bagi tahun 2008 yang berjumlah RM161,558 juta. Ini selaras dengan pertumbuhan ekonomi dalam tahun 2009 yang dianggarkan sebanyak 5.4%. Daripada anggaran hasil tahun 2009, cukai langsung dijangka menyumbang sejumlah RM92,126 juta atau 52% daripada jumlah keseluruhan hasil manakala hasil cukai tidak langsung pula dijangka berjumlah RM32,302 juta atau 18% daripada jumlah keseluruhan hasil. Ini bermakna hasil cukai adalah dijangka menyumbang sebanyak RM124,378 juta atau 70% daripada keseluruhan hasil Kerajaan Persekutuan. Sumbangan hasil bukan cukai dianggarkan berjumlah RM50,846 juta atau 29% daripada keseluruhan hasil manakala bakinya yang berjumlah RM996 juta atau 1% merupakan terimaan bukan hasil dan hasil daripada Wilayah Persekutuan. Perbandingan anggaran hasil tahun 2009 dengan anggaran disemak 2008 adalah seperti di Lampiran A3.
Hasil Cukai Langsung
26. Anggaran hasil cukai langsung bagi tahun 2009 adalah seperti di Jadual 5. Cukai langsung dijangka menyumbang sebanyak RM92,126 juta iaitu 74% daripada jumlah hasil cukai atau 52% daripada jumlah hasil keseluruhan.
Jadual 5
Hasil Cukai Langsung
Klasifikasi Hasil
2008 Anggaran Disemak
2009 Anggaran
BajetPerubahan Peratus
Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)
CUKAI PENDAPATAN 73,846 88,484 14,638 20
Individu 14,593 15,399 806 6
Syarikat 33,325 35,780 2,455 7
Petroleum 24,511 35,826 11,315 46
Koperasi 191 196 5 3
Lain-lain 1,226 1,283 57 5
LAIN-LAIN CUKAI LANGSUNG 3,733 3,642 (91) (2)
Duti Setem 3,588 3,609 21 1
Lain-lain 145 33 (112) (77)
CUKAI LANGSUNG 77,579 92,126 14,547 19
7
27. Anggaran cukai pendapatan bagi tahun 2009 dijangka mencatat RM88,484 juta, iaitu 20% lebih tinggi daripada anggaran disemak bagi tahun 2008 berjumlah RM73,846 juta. Kutipan yang lebih tinggi dalam tahun 2009 dijangka diperoleh daripada kutipan cukai pendapatan syarikat, individu dan petroleum. Ini selaras dengan pertumbuhan berterusan KDNK negara pada tahap 5.4% dan kenaikan harga purata minyak mentah daripada USD78.21 setong dalam tahun 2007 kepada USD125 setong dalam tahun 2008.
28. Anggaran cukai pendapatan syarikat bagi tahun 2009 dijangka berjumlah RM35,780 juta, iaitu 7% lebih tinggi daripada anggaran disemak bagi tahun 2008 yang berjumlah RM33,325 juta selepas mengambilkira pengurangan kadar cukai korporat kepada 25% pada tahun 2009. Cukai pendapatan individu dianggarkan meningkat kepada RM15,399 juta atau 6% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM14,593 juta. Pertambahan ini berdasarkan andaian pertumbuhan ekonomi pada 5.4% dalam tahun 2009.
29. Anggaran cukai pendapatan petroleum 2009 pula dijangka meningkat sebanyak 46% kepada RM35,826 juta berbanding anggaran disemak 2008 yang berjumlah RM24,511 juta. Peningkatan ini adalah disebabkan peningkatan harga purata minyak mentah daripada USD78.21 setong pada tahun 2007 kepada USD125 setong pada tahun 2008.
Lain-lain Cukai Langsung
30. Hasil utama dalam kutipan ini adalah duti setem yang dijangka menyumbangkan sejumlah RM3,609 juta pada tahun 2009. Jumlah ini adalah 1% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM3,588 juta.
Hasil Cukai Tidak Langsung
31. Anggaran Bajet 2009 bagi hasil cukai tidak langsung adalah seperti di Jadual 6. Cukai tidak langsung dijangka menyumbang sejumlah RM32,252 juta, iaitu 26% daripada jumlah hasil cukai atau 18% daripada jumlah hasil keseluruhan.
Jadual 6
Hasil Cukai Tidak Langsung
Klasifikasi Hasil
2008 Anggaran Disemak
2009 Anggaran Perubahan Peratus
Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)
Duti Eksport 2,977 3,032 55 2
Duti Import 2,411 2,211 (200) (8)
Duti Eksais 10,369 11,038 669 6
Cukai Jualan 7,580 8,059 479 6
Cukai Perkhidmatan 3,415 3,708 293 9
Levi 1,017 1,696 679 67
Lain-lain Cukai Tidak Langsung 2,389 2,508 119 5
CUKAI TIDAK LANGSUNG 30,158 32,252 2,094 7
8
Duti Eksport
32. Hasil daripada duti eksport ke atas komoditi dianggarkan berjumlah RM3,032 juta, iaitu 2% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM2,977 juta. Hasil daripada duti eksport ke atas minyak mentah dijangka meningkat 2% kepada RM2,939 juta berbanding anggaran disemak tahun 2008 yang berjumlah RM2,886 juta. Hasil dijangka meningkat berdasarkan pertambahan kuantiti eksport, manakala harga purata minyak mentah dalam tahun 2009 dianggarkan pada USD125 setong sama seperti tahun 2008.
Duti Import dan Duti Eksais
33. Hasil daripada duti import dalam tahun 2009 dijangka menurun sebanyak 8% kepada RM2,211 juta berbanding anggaran disemak 2008 yang berjumlah RM2,411 juta. Kutipan dijangka berkurangan akibat pengurangan duti import berikutan Perjanjian Perdagangan Bebas dengan Pakistan, Jepun, Korea, New Zealand dan India. Hasil daripada duti eksais 2009 pula dijangka meningkat 6% kepada RM11,038 juta berbanding anggaran disemak 2008 yang berjumlah RM10,369 juta. Kutipan duti eksais dijangka meningkat berikutan peningkatan permintaan pengguna terhadap rokok, minuman keras dan kenderaan keluaran tempatan.
34. Kutipan duti import bagi kenderaan CKD dan CBU dijangka merosot 8% kepada RM241 juta berbanding anggaran disemak bagi tahun 2008 yang berjumlah RM263 juta. Pengurangan kutipan duti import bagi kenderaan CKD adalah disebabkan oleh penurunan kadar duti import berikutan komitmen negara di bawah Perjanjian Perdagangan Bebas ASEAN (AFTA) dan Perjanjian Perkongsian Ekonomi Malaysia-Jepun (JMEPA). Manakala pengurangan kutipan duti import bagi kenderaan CBU adalah disebabkan oleh permintaan ke atas kenderaan import yang dijangka berkurangan. Duti eksais ke atas kenderaan bermotor pula dijangka meningkat 4% kepada RM5,094 juta berbanding anggaran disemak 2008 yang berjumlah RM4,889 juta. Ini adalah berdasarkan andaian peningkatan permintaan ke atas kenderaan buatan tempatan.
35. Hasil daripada duti import ke atas minuman keras dan malt dijangka berkurangan sebanyak 9% kepada RM64 juta dalam tahun 2009 berbanding anggaran disemak 2008 yang berjumlah RM70 juta. Hasil daripada duti eksais ke atas minuman keras dan malt dianggarkan berjumlah RM1,213 juta, iaitu 7% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM1,133 juta. Hasil daripada duti import ke atas tembakau, cerut dan rokok dijangka mencatat penurunan sebanyak 8% daripada anggaran disemak 2008 yang berjumlah RM93 juta kepada RM86 juta pada tahun 2009. Anggaran duti eksais ke atas barangan yang sama dijangka mencapai RM2,791 juta, iaitu 8% tinggi daripada anggaran disemak 2008 yang berjumlah RM2,586 juta. Anggaran ini dipengaruhi oleh penurunan dalam permintaan ke atas barangan import tetapi peningkatan dalam permintaan ke atas keluaran tempatan.
Cukai Jualan dan Cukai Perkhidmatan
36. Anggaran hasil bagi cukai jualan dijangka meningkat kepada RM8,059 juta, iaitu 6% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM7,580 juta. Peningkatan ini turut disebabkan permintaan yang bertambah ke atas kenderaan.
37. Hasil daripada cukai perkhidmatan dijangka meningkat sebanyak 9% kepada RM3,708 juta berbanding anggaran disemak 2008 yang berjumlah RM3,415 juta. Peningkatan ini adalah sejajar dengan perkembangan ekonomi untuk tahun 2009.
Levi
38. Levi keuntungan luar biasa ke atas buah kelapa sawit dianggarkan meningkat kepada RM1,350 juta, iaitu 101% lebih tinggi daripada anggaran disemak 2008 yang berjumlah RM670 juta. Peningkatan ini adalah berdasarkan kutipan untuk 12 bulan pada tahun 2009 berbanding dengan kutipan untuk enam (6) bulan pada tahun 2008. Levi keuntungan luar biasa ke atas buah kelapa sawit dikenakan
9
jika harga minyak sawit mentah (CPO) melebihi RM2,000 se tan. Anggaran harga bagi CPO dalam tahun 2009 adalah RM3,000 se tan. Selain itu, levi keuntungan luar biasa yang dikenakan ke atas Pengeluar Tenaga Bebas (IPP) dijangka menyumbang sebanyak RM200 juta sama seperti anggaran disemak 2008. Levi kenderaan barang dijangka menyumbang sebanyak RM146 juta, iaitu 1% lebih rendah daripada anggaran disemak 2008 yang berjumlah RM147 juta.
Lain-lain Cukai Tidak Langsung
39. Hasil daripada lain-lain cukai tidak langsung pada tahun 2009 dijangka menyumbang RM2,508 juta, iaitu meningkat sebanyak RM119 juta daripada anggaran disemak 2008 yang berjumlah RM2,389 juta.
Hasil Bukan Cukai
40. Anggaran bagi hasil bukan cukai bagi tahun 2009 adalah seperti di Jadual 7. Hasil bukan cukai dijangka menyumbang sejumlah RM50,846 juta iaitu 29% daripada jumlah hasil keseluruhan. Jumlah ini adalah 4% lebih rendah daripada anggaran disemak tahun 2008 sebanyak RM52,876 juta.
Jadual 7
Hasil Bukan Cukai
Klasifikasi Hasil
2008 Anggaran Disemak
2009 Anggaran
BajetPerubahan Peratus
Perubahan
(RM Juta) (RM Juta) (RM Juta) (%)Lesen dan Permit 11,779 13,059 1,280 11 Bayaran Perkhidmatan 947 999 52 5 Penerimaan Jualan Barang 68 71 3 4 Sewaan 179 189 10 6 Faedah & Perolehan Pelaburan 38,874 35,442 (3,432) (9)Denda dan Penalti 507 535 28 6 Lain-lain 522 551 29 6
HASIL BUKAN CUKAI 52,876 50,846 (2,030) (4)
41. Anggaran hasil bagi faedah dan pulangan daripada pelaburan dijangka sebanyak RM35,442 juta, iaitu 9% lebih rendah daripada anggaran disemak 2008 yang berjumlah RM38,874 juta. Dividen daripada PETRONAS dan Bank Negara Malaysia masing-masing dijangka menyumbang sebanyak RM30,000 juta dan RM1,200 juta pada tahun 2009.
Terimaan Bukan Hasil dan Hasil daripada Wilayah Persekutuan
42. Bagi tahun 2009, hasil daripada terimaan bukan hasil dianggarkan sejumlah RM632 juta, iaitu meningkat 6% berbanding anggaran disemak tahun 2008 berjumlah RM599 juta. Hasil daripada Wilayah Persekutuan dianggarkan berjumlah RM364 juta, iaitu peningkatan sebanyak 5% daripada anggaran disemak tahun 2008 yang berjumlah RM346 juta.
Perbendaharaan PersekutuanKementerian Kewangan MalaysiaOgos 2008
10
LAMPIRAN A1
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN
ANggARAN DISEMAK TAHUN 2008 DIBANDINgKAN DENgAN ANggARAN BAJET TAHUN 2008
(Selepas perubahan cukai)
2008 Anggaran
Asal
2008 AnggaranDisemak
Perubahan PeratusPerubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1 HASIL CUKAI 101,343 69 107,737 67 6,394 6
CUKAI LANGSUNG 73,886 50 77,579 48 3,693 5
1.1 CUKAI PENDAPATAN 70,724 48 73,846 46 3,122 4
Cukai Pendapatan Individu 13,305 9 14,593 9 1,288 10
Cukai Pendapatan Syarikat 33,838 23 33,325 21 (513) (2)
Cukai Pendapatan Petroleum 22,235 15 24,511 15 2,276 10
Cukai Pendapatan Koperasi 146 0 191 0 45 31
Lain-Lain 1,200 1 1,226 1 26
1.2 CUKAI LANgSUNg YANg LAIN 3,162 2 3,733 2 571 18
Duti Setem 3,128 2 3,588 2 460 15
Lain-Lain 34 0 145 0 111 326
CUKAI TIDAK LANGSUNG 27,457 19 30,158 19 2,701 10
1.3 DUTI EKSPORT 2,700 2 2,977 2 277 10
Minyak Mentah 2,667 2 2,886 2 219 8
Kelapa Sawit 26 0 78 0 52 200
Minyak Kelapa Sawit Mentah 4 0 19 0 15 375
Minyak Kelapa Sawit Diproses 3 0 15 0 12 400
Isirong Kelapa Sawit 19 0 44 0 25 132
Lain-Lain 7 0 13 0 6 86
1.4 DUTI IMPORT 2,250 2 2,411 1 161 7
Minuman Keras dan Malt 65 0 70 0 5 8
Tembakau, Rokok & Cerut 94 0 93 0 (1) (1)
Kenderaan CKD dan CBU 257 0 263 0 6 2
Lain-Lain 1,834 1 1,985 1 151 8
1.5 DUTI EKSAIS 8,800 6 10,369 6 1,569 18
Minuman Keras dan Malt 1,178 1 1,133 1 (45) (4)
Tembakau, Rokok & Cerut 2,597 2 2,586 2 (11) (0)
Kenderaan Bermotor 3,826 3 4,889 3 1,063 28
Lain-Lain 1,199 1 1,761 1 562 47
11
LAMPIRAN A1 - (Samb.)
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN - (Samb.)
ANggARAN DISEMAK TAHUN 2008 DIBANDINgKAN DENgAN ANggARAN BAJET TAHUN 2008 - (Samb.)
(Selepas perubahan cukai)
2008 Anggaran
Asal
2008 AnggaranDisemak
Perubahan PeratusPerubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1.6 CUKAI JUALAN 7,400 5 7,580 5 180 2
1.7 CUKAI PERKHIDMATAN 3,877 3 3,415 2 (462) (12)
1.8 LEVI 130 0 1,017 1 887 682
Buah Kelapa Sawit 0 0 670 0 670 0
Elektrik 0 0 200 0 200 0
Kenderaan Barang 130 0 147 0 17 13
1.9 LAIN-LAIN CUKAI TIDAK 2,300 2 2,389 1 89 4
LANgSUNg
2 HASIL BUKAN CUKAI 44,192 30 52,876 33 8,684 20
2.1 LESEN DAN PERMIT 9,608 7 11,779 7 2,171 23
Royalti Petroleum dan gas 4,341 3 6,272 4 1,931 44
Cukai Jalan 1,740 1 1,715 1 (25) (1)
Lain-Lain 3,527 2 3,792 2 265 8
2.2 BAYARAN PERKHIDMATAN 859 1 947 1 88 10
2.3 PENERIMAAN DARIPADA
JUALAN BARANgAN 65 0 68 0 3 5
2.4 SEWAAN 287 0 179 0 (108) (38)
2.5 FAEDAH DAN PULANgAN
DARIPADA PELABURAN 32,568 22 38,874 24 6,306 19
Dividen PETRONAS 24,000 16 30,000 19 6,000 25
Dividen Bank Negara 1,200 1 1,500 1 300 25
Lain-Lain 7,368 5 7,374 5 6 0
2.6 DENDA DAN PENALTI 535 0 507 0 (28) (5)
2.7 LAIN-LAIN HASIL BUKAN 270 0 522 0 252 93
CUKAI
3 TERIMAAN BUKAN HASIL 467 0 599 0 132 28
4 HASIL DARIPADA WILAYAH PERSEKUTUAN
440 0 346 0 (94) (21)
JUMLAH HASIL 146,442 100 161,558 100 15,116 10
12
LAMPIRAN A2
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN
ANggARAN DISEMAK TAHUN 2008 DIBANDINgKAN DENgAN PENERIMAANSEBENAR TAHUN 2007
2007 Penerimaan
Sebenar
2008 AnggaranDisemak
Perubahan PeratusPerubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1 HASIL CUKAI 95,168 68 107,737 67 12,569 13
CUKAI LANGSUNG 69,396 50 77,579 48 8,183 12
1.1 CUKAI PENDAPATAN 65,658 47 73,846 46 8,188 12
Cukai Pendapatan Individu 11,661 8 14,593 9 2,932 25
Cukai Pendapatan Syarikat 32,149 23 33,325 21 1,176 4
Cukai Pendapatan Petroleum 20,453 15 24,511 15 4,058 20
Cukai Pendapatan Koperasi 189 0 191 0 2 1
Lain-Lain 1,206 1 1,226 0 20 2
1.2 CUKAI LANgSUNg YANg LAIN 3,738 3 3,733 2 (5) (0)
Duti Setem 3,404 2 3,588 2 184 5
Lain-Lain 334 0 145 0 (189) (57)
CUKAI TIDAK LANGSUNG 25,772 18 30,158 19 4,386 17
1.3 DUTI EKSPORT 2,322 2 2,977 2 655 28
Minyak Mentah 2,271 2 2,886 2 615 27
Kelapa Sawit 41 0 78 0 37 90
Minyak Kelapa Sawit Mentah 4 0 19 0 15 375
Minyak Kelapa Sawit Diproses 5 0 15 0 10 200
Isirong Kelapa Sawit 32 0 44 0 12 38
Lain-Lain 10 0 13 0 3 30
1.4 DUTI IMPORT 2,424 2 2,411 1 (13) (1)
Minuman Keras dan Malt 74 0 70 0 (4) (5)
Tembakau, Rokok & Cerut 96 0 93 0 (3) (3)
Kenderaan CKD dan CBU 284 0 263 0 (21) (7)
Lain-Lain 1,970 1 1,985 1 15 1
1.5 DUTI EKSAIS 8,990 6 10,369 6 1,379 15
Minuman Keras dan Malt 1,191 1 1,133 1 (58) (5)
Tembakau, Rokok & Cerut 2,446 2 2,586 2 140 6
Kenderaan Bermotor 4,095 3 4,889 3 794 19
Lain-Lain 1,258 1 1,761 1 503 40
13
LAMPIRAN A2 - (Samb.)
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN - (Samb.)
ANggARAN DISEMAK TAHUN 2008 DIBANDINgKAN DENgAN PENERIMAANSEBENAR TAHUN 2007 - (Samb.)
2007 Penerimaan
Sebenar
2008 AnggaranDisemak
Perubahan PeratusPerubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1.6 CUKAI JUALAN 6,642 5 7,580 5 938 14
1.7 CUKAI PERKHIDMATAN 3,013 2 3,415 2 402 13
1.8 LEVI 147 0 1,017 1 870 592
Buah Kelapa Sawit 0 0 670 0 670 0
Elektrik 0 0 200 0 200 0
Kenderaan Barang 147 0 147 0 0 0
1.9 LAIN-LAIN CUKAI TIDAK 2,234 2 2,389 1 155 7
LANgSUNg
2 HASIL BUKAN CUKAI 43,950 31 52,876 33 8,926 20
2.1 LESEN DAN PERMIT 9,434 7 11,779 7 2,345 25
Royalti Petroleum dan gas 4,152 3 6,272 4 2,120 51
Cukai Jalan 1,688 1 1,715 1 27 2
Lain-Lain 3,594 3 3,792 2 198 6
2.2 BAYARAN PERKHIDMATAN 898 1 947 1 49 5
2.3 PENERIMAAN DARIPADA JUALAN BARANgAN
64 0 68 0 4 6
2.4 SEWAAN 217 0 179 0 (38) (18)
2.5 FAEDAH DAN PULANgAN 32,408 23 38,874 24 6,466 20
DARIPADA PELABURAN
Dividen PETRONAS 24,000 17 30,000 19 6,000 25
Dividen Bank Negara 1,200 1 1,500 1 300 25
Lain-Lain 7,208 5 7,374 5 166 2
2.6 DENDA DAN PENALTI 549 0 507 0 (42) (8)
2.7 LAIN-LAIN HASIL BUKAN CUKAI
380 0 522 0 142 37
3 TERIMAAN BUKAN HASIL 461 0 599 0 138 30
4 HASIL DARIPADA WILAYAH PERSEKUTUAN
306 0 346 0 40 13
JUMLAH HASIL 139,885 100 161,558 100 21,673 15
14
LAMPIRAN A3
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN
ANggARAN BAJET BAgI TAHUN 2009 DIBANDINgKAN DENgAN ANggARAN DISEMAK TAHUN 2008
2008 AnggaranDisemak
2009 Anggaran Perubahan Peratus
Perubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1 HASIL CUKAI 107,737 67 124,378 71 16,641 15
CUKAI LANGSUNG 77,579 48 92,126 52 14,547 19
1.1 CUKAI PENDAPATAN 73,846 46 88,484 50 14,638 20
Cukai Pendapatan Individu 14,593 9 15,399 9 806 6
Cukai Pendapatan Syarikat 33,325 21 35,780 20 2,455 7
Cukai Pendapatan Petroleum 24,511 15 35,826 20 11,315 46
Cukai Pendapatan Koperasi 191 0 196 0 5 3
Lain-Lain 1,226 1 1,283 1 57 5
1.2 CUKAI LANgSUNg YANg LAIN 3,733 2 3,642 2 (91) (2)
Duti Setem 3,588 2 3,609 2 21 1
Lain-Lain 145 0 33 0 (112) (77)
CUKAI TIDAK LANGSUNG 30,158 19 32,252 18 2,094 7
1.3 DUTI EKSPORT 2,977 2 3,032 2 55 2
Minyak Mentah 2,886 2 2,939 2 53 2
Kelapa Sawit 78 0 79 0 1 1
Minyak Kelapa Sawit Mentah 19 0 19 0 0 0
Minyak Kelapa Sawit Diproses 15 0 15 0 0 0
Isirong Kelapa Sawit 44 0 45 0 1 2
Lain-Lain 13 0 14 0 1 8
1.4 DUTI IMPORT 2,411 1 2,211 1 (200) (8)
Minuman Keras dan Malt 70 0 64 0 (6) (9)
Tembakau, Rokok & Cerut 93 0 86 0 (7) (8)
Kenderaan CKD dan CBU 263 0 241 0 (22) (8)
Lain-Lain 1,985 1 1,820 1 (165) (8)
1.5 DUTI EKSAIS 10,369 6 11,038 6 669 6
Minuman Keras dan Malt 1,133 1 1,213 1 80 7
Tembakau, Rokok & Cerut 2,586 2 2,791 2 205 8
Kenderaan Bermotor 4,889 3 5,094 3 205 4
Lain-Lain 1,761 1 1,940 1 179 10
15
LAMPIRAN A3 - (Samb.)
PERUBAHAN ATAS BUTIR UTAMA HASIL KERAJAAN PERSEKUTUAN - (Samb.)
ANggARAN BAJET BAgI TAHUN 2009 DIBANDINgKAN DENgAN ANggARAN DISEMAK TAHUN 2008 - (Samb.)
2008 AnggaranDisemak
2009 Anggaran Perubahan
PeratusPerubahan
(RM Juta) (%) (RM Juta) (%) (RM Juta) (%)
1.6 CUKAI JUALAN 7,580 5 8,059 5 479 6
1.7 CUKAI PERKHIDMATAN 3,415 2 3,708 2 293 9
1.8 LEVI 1,017 1 1,696 1 679 67
Buah Kelapa Sawit 670 0 1,350 1 680 101
Elektrik 200 0 200 0 0 0
Kenderaan Barang 147 0 146 0 (1) (1)
1.9 LAIN-LAIN CUKAI TIDAK 2,389 1 2,508 1 119 5
LANgSUNg
2 HASIL BUKAN CUKAI 52,876 33 50,846 29 (2,030) (4)
2.1 LESEN DAN PERMIT 11,779 7 13,059 7 1,280 11
Royalti Petroleum dan gas 6,272 4 7,309 4 1,037 17
Cukai Jalan 1,715 1 1,756 1 41 2
Lain-Lain 3,792 2 3,994 2 202 5
2.2 BAYARAN PERKHIDMATAN 947 1 999 1 52 5
2.3 PENERIMAAN DARIPADA 68 0 71 0 3 4
JUALAN BARANgAN
2.4 SEWAAN 179 0 189 0 10 6
2.5 FAEDAH DAN PULANgAN 38,874 24 35,442 20 (3,432) (9)
DARIPADA PELABURAN
Dividen PETRONAS 30,000 19 30,000 17 0 0
Dividen Bank Negara 1,500 1 1,200 1 (300) (20)
Lain-Lain 7,374 5 4,242 2 (3,132) (42)
2.6 DENDA DAN PENALTI 507 0 535 0 28 6
2.7 LAIN-LAIN HASIL BUKAN 522 0 551 0 29 6
CUKAI
3 TERIMAAN BUKAN HASIL 599 0 632 0 33 6
4 HASIL DARIPADA WILAYAH PERSEKUTUAN
346 0 364 0 18 5
JUMLAH HASIL 161,558 100 176,220 100 14,662 9
ESTIMATES OF FEDERALGOVERNMENT’S REVENUE FOR
THE YEAR 2009
MINISTRY OF FINANCEMAlAYSIA
19
TREASURY MEMORANDUM ON THE FEDERAl GOVERNMENT’S REVENUE ESTIMATES FOR THE YEAR 2009
1. This Memorandum explains the revenue estimates of the Federal Government for 2009 and the revised revenue for 2008. The Memorandum is prepared in accordance with Article 99 of Federal Constitution.
2. The Federal Government’s total revenue for 2009 is estimated at RM176,220 million. This has not taken into account the revenue loss from the new tax measures introduced in the 2009 Budget which is estimated at RM364 million. Detailed estimates of the revenue for 2009 and the revised revenue for 2008 are as per Appendix A3.
ClASSIFICATION OF REVENUE
3. The Federal Government’s revenue is classified into three general categories, namely Tax Revenue, Non-Tax Revenue and Non-Revenue Receipts.
4. Tax Revenue is classified into Direct Tax Revenue and Indirect Tax Revenue. Direct Tax Revenue includes revenue from income tax (individual, company, petroleum and cooperative), stamp duty and Labuan offshore business activity tax. Indirect Tax Revenue consists of revenue from export duty, import duty, excise duty, sales tax, service tax and levy.
5. Non-Tax Revenue consists of receipts from registration fees, licenses and permits, service fees, proceeds from sales of goods, rentals, interests and returns on investments, fines and penalties, contributions and compensations from foreign governments and international agencies. Licenses and permits include all charges imposed on the granting of rights to individuals, corporations, businesses and other enterprises for purposes of regulation or control and motor vehicle licenses. Service fees consist of receipts from public services rendered by the Federal Government. Proceeds from the sales of goods consist of receipts from the sales of physical assets owned by the Government including lands, buildings, office equipments, storage facilities and the sales of miscellaneous goods to the public. Interests and returns on Government’s investments include interests on loans granted by the Government, bank interests, dividends earned from bonds or shares and royalties from petroleum including gas.
6. Non-Revenue Receipts include refunds of expenditures, inter-departmental credits, refunds of overpayment or erroneous payments in the previous fiscal year, reimbursements and contributions from Government departments, statutory bodies or Government owned enterprises and receipts from the Federal Territories. Refunds of expenditures include receipts from the Consolidated Fund from the previous year, refund of salaries from resignations and refund of training expenses, while receipts from Government agencies consist of transfer of funds between ministries or departments for services rendered between Government agencies. Receipts from the Federal Territories consist of tax and non-tax revenue including receipts from licenses and permits, premiums, quit rents, sales of assets, rental, service fees and entertainment duties.
REVIEW OF FEDERAl GOVERNMENT’S REVENUE FOR THE YEAR 2008
7. The revised total Federal Government’s revenue for 2008 is expected to increase by RM15,116 million or 10% to RM161,558 million compared to the 2008 original estimate of RM146,442 million. This is a result of an increase in tax revenue estimates, non-tax revenue and non-revenue receipts by RM6,394 million, RM8,684 million and RM132 million respectively. However, revenue from the Federal Territories is expected to decline by RM94 million. Compared to the actual revenue collected in 2007 at RM139,885 million, the revised total revenue in 2008 is expected to increase by RM21,673 million or 15%. The main contributors are expected from oil related revenues namely, petroleum dividend and royalty as well as individual income tax. In 2008, tax revenue is expected to contribute 67%, non-tax revenue, non-revenue receipts and Federal Territories revenue 33% to the total revenue.
20
8. The revised estimates are influenced by the economic growth forecast and the composition of economic activities. The estimates are based on Gross Domestic Production (GDP) growth forecast of 5.7% in 2008 compared to the original growth forecast of 6.0% to 6.5% in the 2008 Budget. Besides that, the estimates are also influenced by the average forecast in price of crude oil at USD125 per barrel in 2008 as compared to the original estimate of USD75 per barrel in 2007 and also arising from the strengthening of foreign exchange rates to RM3.20 in 2008 as compared to the original estimate of RM3.50 for every US dollar.
9. The summary of the main components of tax revenue, non-tax revenue, non-revenue receipts and total revenue is as in Table 1. The comparisons between the revised and original revenue estimates for 2008 with that of the actual collection for 2007 are shown in Appendix A1 and A2 respectively.
Table 1
Summary Of Main Components Of Revenue
Revenue Classification
2007 Actual
Collection
2008 Revised Estimate
Change Percentage Of Change
(RM Million) (RM Million) (RM Million) (%)Tax Revenue 95,168 107,737 12,569 13 Non-Tax Revenue 43,950 52,876 8,926 20 Non-Revenue Receipts 461 599 138 30 Federal Territories Revenue 306 346 40 13
TOTAl REVENUE 139,885 161,558 21,673 15
Direct Taxes
10. The revised estimate for direct tax revenue in 2008 is provided in Table 2. Direct Taxes are expected to contribute RM77,579 million, which is 72% of the tax revenue or 48% of total revenue.
Table 2
Direct Tax Revenue
Revenue Classification
2007 Actual
Collection
2008 Revised Estimate
Change Percentage Of Change
(RM Million) (RM Million) (RM Million) (%)
INCOME TAXES 65,658 73,846 8,188 12 Individual 11,661 14,593 2,932 25 Company 32,149 33,325 1,176 4 Petroleum 20,453 24,511 4,058 20 Cooperatives 189 191 2 1 Others 1,206 1,226 20 2 OTHER DIRECT TAXES 3,738 3,733 (5) 0 Stamp Duty 3,404 3,588 184 5 Others 334 145 (189) (57)
DIRECT TAXES 69,396 77,579 8,183 12
21
11. In 2008, the revised estimate for income tax revenue is expected to be at RM73,846 million, which is 5% higher than the original estimate of RM70,724 million and 12% higher than the actual collection of RM65,658 million in 2007. Income tax is expected to contribute 69% to tax revenue of which the main components are 31% from company income tax, 23% from petroleum income tax and 14% from individual income tax.
12. The revised revenue estimates for company income tax is RM33,325 million, which is 2% lower than the 2008 original estimate of RM33,838 million but 4% higher than the actual collection of RM32,149 million in 2007. The reduction in the revised estimate for 2008 is due to the increase in tax refunds from RM5,000 million to RM6,500 million. In respect of individual income tax, it is estimated to increase by 10% to RM14,593 million compared to the original estimate of RM13,305 million in 2008 and 25% higher than the actual collection of RM11,661 million in 2007. Updating of the Scheduler Tax Deduction (STD) by the employers supports the growth in revenue from individual income tax. Besides that, the increase is also due to higher compliance of the taxpayers resulting from more frequent audits and more stringent investigations. Revenue from petroleum income tax, which is taxed on a preceding year basis, is expected to increase by 10% to RM24,511 million in 2008 compared to the original estimate of RM22,235 million and 20% higher than the actual collection of RM20,453 million in 2007. The higher collection is due to an increase in the average world crude oil prices by 12% to USD78.21 per barrel in 2007 compared to USD69.60 per barrel in 2006. Total crude oil production in 2007 also increased to 682,200 barrels per day compared to 666,900 barrels per day in 2006.
Other Direct Taxes
13. Revenue from other direct taxes, which comprise of stamp duty and other taxes are expected to increase to RM3,733 million in 2008. This amount is higher than the original estimate of RM3,162 million but slightly lower than the actual collection of RM3,738 million in 2007. The increase is due to a higher volume of shares traded and impact of 50% reduction of stamp duty on instrument of transfer on residential house for price up to RM250,000.
Indirect Taxes
14. The revised estimate for indirect tax for 2008 according to tax categories is shown in Table 3. Indirect tax is expected to contribute RM30,158 million, which is 28% of total tax revenue and 19% to the total revenue.
Table 3
Indirect Tax Revenue
Revenue Classification
2007 Actual
Collection
2008 Revised Estimate
Change Percentage Of Change
(RM Million) (RM Million) (RM Million) (%)
Export Duty 2,322 2,977 655 28 Import Duty 2,424 2,411 (13) (1)Excise Duty 8,990 10,369 1,379 15 Sales Tax 6,642 7,580 938 14 Service Tax 3,013 3,415 402 13 Levy 147 1,017 870 592 Other Indirect Taxes 2,234 2,389 155 7
INDIRECT TAXES 25,772 30,158 4,386 17
22
Export Duty
15. In 2008, the revised revenue from export duty is estimated at RM2,977 million, which is 10% higher than the original estimate for 2008 of RM2,700 million and 28% higher than the 2007 actual collection of RM2,322 million. The revised revenue arising from the export of crude oil is expected to increase by 8% to RM2,886 million compared to the original estimate for 2008 of RM2,667 million and 27% higher than the actual collection of RM2,271 million in 2007. The increase is due to a higher price of world crude oil to an average of USD125.00 per barrel in 2008 from USD78.21 per barrel in 2007. However, the export quantity of crude oil is estimated to decrease to 17.4 million tonnes compared to original estimate of 18.7 million tonnes. This directly affects the collection of export duty of crude oil which is expected to contribute 97% to export duty.
Import Duty and Excise Duty
16. Revised revenue from import duty in 2008 is expected to increase by 7% to RM2,411 million compared to the original estimate of RM2,250 million in 2008 but 1% lower than the actual collection of RM2,424 million in 2007. Revenue from excise duty in 2008 is also expected to increase by 18% to RM10,369 million compared to the original estimate of RM8,800 million and 15% higher than the actual collection of RM8,990 million in 2007. The increase of revised estimate of import duty and excise duty compared to the 2008 original estimate can be attributed to a strong demand for new motor vehicles.
17. Revenue from import duty on CKD and CBU motor vehicles is expected to increase by 2% to RM263 million compared to the original 2008 estimate of RM257 million and 7% lower than the actual collection of RM284 million in 2007. However, revenue from excise duty on motor vehicles is expected to increase by 28% to RM4,889 million compared to the original estimate of RM3,826 million and 19% higher than the actual collection of RM4,095 million in 2007. The demand for new motor vehicles has increased significantly for the year following a strong demand from January to June 2008.
18. Revised revenue from import duty on spirits and malt liquor is expected to decrease by 5% to RM70 million in 2008 compared to the actual collection of RM74 million in 2007. Revenue from excise duty on similar products is estimated at RM1,133 million, 4% lower than the original estimate of RM1,178 million and 5% lower than the actual collection of RM1,191 million in 2007. Revenue from import duty on tobacco, cigarettes and cigars is expected to decrease by 1% from the original estimate of RM94 million to RM93 million in 2008 and 3% lower than the actual collection of RM96 million in 2007. However, the 2008 revised estimate for excise duty on similar products is expected to be at RM2,586 million, 6% higher than the actual collection of RM2,446 million in 2007. Following the increase in excise duty rates on cigarettes, revenue from imported cigarettes is expected to decrease by 3% while revenue from local cigarettes is expected to increase by 6% compared to collection in 2007. In addition, overall excise duty collection is expected to increase due to a higher demand for locally produced cigarettes and beer.
Sales Tax and Service Tax
19. The 2008 revised estimate for sales tax is expected to increase to RM7,580 million, 2% higher than the 2008 original estimate of RM7,400 million and 14% higher than the actual collection of RM6,642 million in 2007. The increase is attributed to a strong demand for locally produced motor vehicles.
20. The 2008 revised estimate for service tax is expected to decrease by 12% to RM3,415 million compared to the original estimate of RM3,877 million but 13% higher than the actual collection of RM3,013 million in 2007. The decrease in revised estimate for service tax compared to 2008 original estimate is due to the increase in the threshold for restaurants outside hotels from RM500,000 to RM3 million.
23
levy
21. The imposition of windfall profit levy on oil palm fruit and Independent Power Producers (IPP) effective from 1 July 2008 is expected to contribute RM670 million and RM200 million respectively in 2008. In addition, goods vehicle levy is expected to contribute RM147 million, which is 13% higher than the 2008 original estimates of RM130 million and similar to the actual collection in 2007 of RM147 million.
Other Indirect Taxes
22. Revenue from other indirect taxes for 2008 is estimated at RM2,389 million, 4% higher than the original estimate of RM2,300 million and 7% higher than the 2007 actual collection of RM2,234 million.
Non-Tax Revenue
23. Non-tax revenue estimates for 2008 are provided in Table 4. Non-tax revenue is expected to contribute RM52,876 million or 33% of the total revenue in 2008. This amount is 20% higher than the original estimate of RM44,192 million and 20% higher than the actual collection of RM43,950 million in 2007. The increase is due to a higher revenue collection from interest and returns on investment which is estimated at RM38,874 million, 19% higher than the original estimate of RM32,568 million and 20% higher than the 2007 actual collection of RM32,408 million. PETRONAS and Bank Negara Malaysia are expected to pay dividends amounting to RM30,000 million and RM1,500 million respectively in 2008 compared to RM24,000 million and RM1,200 million respectively in 2007. The 2008 revised revenue from road tax is expected to decrease by 1% to RM1,715 million compared to the original estimate of RM1,740 million but 2% higher than the 2007 actual collection of RM1,688 million. Even though the number of registered vehicles increased by 4%, the revised revenue from road tax is estimated to decline due to reduction in road tax rates by RM50 for motorcycles with an engine capacity over 250 cc and RM200 for private vehicles either petrol or diesel with engine capacity over 2000 cc, pick-up trucks and jeeps with an engine capacity over 2500 cc in Peninsular Malaysia and pick-up truck and jeeps with engine capacity over 3000 cc in Sabah and Sarawak. The reduction followed the restructuring of the petroleum subsidy scheme by the Government on 5 June 2008.
Table 4
Non-Tax Revenue
Revenue Classification
2007 Actual
Collection
2008 Revised Estimate
Change PercentageOf Change
(RM Million) (RM Million) (RM Million) (%)
Licenses and Permits 9,434 11,779 2,345 25
Service Fees 898 947 49 5
Receipts from Sales of Goods 64 68 4 6
Rentals 217 179 (38) (18)
Interest and Return from Investment 32,408 38,874 6,466 20
Fines and Penalties 549 507 (42) (8)
Others 380 522 142 37
NON-TAX REVENUE 43,950 52,876 8,926 20
24
Non-Revenue Receipts and Revenue from the Federal Territories
24. The 2008 revised estimate for non-revenue receipts is expected at RM599 million, which is 28% higher than the original estimate of RM467 million and 30% higher than the actual collection of RM461 million in 2007. Revenue from the Federal Territories is estimated at RM346 million, 21% lower than the original estimate of RM440 million but 13% higher than the actual collection of RM306 million in 2007.
ESTIMATES OF FEDERAl GOVERNMENT’S REVENUE FOR 2009
25. The Federal Government’s revenue for 2009, before taking into account the impact of tax measures proposed in the 2009 Budget, is estimated at RM176,220 million, 9% higher than the 2008 revised estimate of RM161,558 million. This is in tandem with economic growth rate forecasted at 5.4% in 2009. Of the total estimated revenue for 2009, direct taxes are expected to contribute RM92,126 million or 52% of the overall total revenue, while indirect taxes contribute RM32,302 million or 18% of the overall total revenue. Thus, the tax revenue is expected to contribute RM124,378 million or 70% of the overall Federal Government’s revenue. The contribution of non-tax revenue is estimated at RM50,846 million or 29% of the total revenue while the balance of RM996 million or 1% is obtained from non-revenue receipts and revenue from Federal Territories. The comparison between 2009 revenue estimates and 2008 revised estimates is as shown in Appendix A3.
Direct Tax Revenue
26. Direct tax revenue estimates for 2009 are provided in Table 5. Direct taxes are expected to contribute RM92,126 million, which is 74% of total tax revenue or 52% of the overall total revenue.
Table 5
Direct Tax Revenue
Revenue Classification
2008 Revised Estimate
2009 Estimate Change Percentage
Of Change
(RM Million) (RM Million) (RM Million) (%)
INCOME TAXES 73,846 88,484 14,638 20 Individual 14,593 15,399 806 6 Company 33,325 35,780 2,455 7 Petroleum 24,511 35,826 11,315 46 Cooperatives 191 196 5 3 Others 1,226 1,283 57 5 OTHER DIRECT TAXES 3,733 3,642 (91) (2)Stamp Duty 3,588 3,609 21 1 Others 145 33 (112) (77)
DIRECT TAXES 77,579 92,126 14,547 19
27. The 2009 estimate for income taxes is expected at RM88,484 million, 20% higher than the revised estimate for 2008 of RM73,846 million. Higher income tax collection in 2009 is expected from companies, individuals and petroleum companies. This is in line with the country’s continued
25
GDP growth of 5.4% and an increase of average crude oil price from USD78.21 per barrel in 2007 to USD125 per barrel in 2008.
28. The 2009 estimate for company income tax is expected at RM35,780 million, 7% higher than the 2008 revised estimate of RM33,325 million after taking into account the reduction of corporate tax rate to 25% in 2009. Revenue from individual income tax is estimated to increase to RM15,399 million or 6% higher than the revised estimate for 2008 of RM14,593 million. This is based on the expected growth of the GDP at 5.4% in 2009.
29. The 2009 estimate for petroleum income tax is expected to increase by 46% to RM35,826 million as compared to the 2008 revised estimate of RM24,511 million. The higher collection is due to an increase of average crude oil price from USD78.21 per barrel in 2007 to USD125 per barrel in 2008.
30. Main revenue from this collection is from stamp duty which expected to contribute RM3,609 million in 2009. This amount is 1% higher than the revised estimate of RM3,588 million in 2008.
Indirect Tax Revenue
31. Indirect tax revenue estimates for 2009 Budget are provided in Table 6. Indirect taxes are expected to contribute RM32,252 million, which is 26% of the total tax revenue or 18% of the overall total revenue.
Table 6
Indirect Tax Revenue
Revenue Classification
2008 Revised Estimate
2009 Estimate Change Percentage
Of Change
(RM Million) (RM Million) (RM Million) (%)
Export Duty 2,977 3,032 55 2
Import Duty 2,411 2,211 (200) (8)
Excise Duty 10,369 11,038 669 6
Sales Tax 7,580 8,059 479 6
Service Tax 3,415 3,708 293 9
Levy 1,017 1,696 679 67
Other Indirect Taxes 2,389 2,508 119 5
INDIRECT TAXES 30,158 32,252 2,094 7
Export Duty
32. Revenue from export duty on commodities is estimated at RM3,032 million, 2% higher than the 2008 revised estimate of RM2,977 million. Revenue from export duty on crude oil is expected to increase by 2% to RM2,939 million compared to the 2008 revised estimate of RM2,886 million. Revenue is expected to be higher due to an increase in volume of exports, while the average price of crude oil in 2009 is estimated at USD125 per barrel, the same as in 2008.
26
Import Duty and Excise Duty
33. Revenue from import duty in 2009 is expected to decrease by 8% to RM2,211 million compared to the 2008 revised estimate of RM2,411 million. The collection is expected to decrease due to the reduction of import duty following the Free Trade Agreements with Pakistan, Japan, Korea, New Zealand and India. Revenue from excise duty for 2009 is expected to increase by 6% to RM11,038 million compared to the 2008 revised estimate of RM10,369 million. Excise duty collection is expected to increase due to a higher demand for locally produced cigarettes, beer and motor vehicles.
34. Import duty collection on CKD and CBU motor vehicles is expected to decrease by 8% to RM241 million compared to the revised estimate of RM263 million in 2008. The decrease of import duty collection on CKD motor vehicles is due to the commitment under ASEAN Free Trade Agreement (AFTA) and Malaysia-Japan Economic Partnership Agreement (JMEPA). Meanwhile, the decrease in import duty on CBU motor vehicles are due to the expected lower demand on imported vehicles. However, revenue from excise duty on motor vehicles is expected to increase by 4% to RM5,094 million compared to the 2008 revised estimate of RM4,889 million. This is based on the assumption of higher demand for locally produced motor vehicles.
35. Revenue from import duty on spirits and malt liquor is expected to decrease by 9% to RM64 million in 2009 compared to the 2008 revised estimate of RM70 million. Revenue from excise duty on spirits and malt liquor is estimated at RM1,213 million, 7% higher than the revised estimate of RM1,133 million in 2008. Revenue from import duty on tobacco, cigars and cigarettes is expected to decrease by 8% from the 2008 revised estimate of RM93 million to RM86 million in 2009. The estimated excise duty on the same products is RM2,791 million, 8% higher than the 2008 revised estimate of RM2,586 million. The estimates are attributed to lower demand for imported goods but higher demand for local products.
Sales Tax And Service Tax
36. Revenue estimate for sales tax is expected to increase to RM8,059 million, 6% higher than the 2008 revised estimate of RM7,580 million. The increase is also due to a higher demand for motor vehicles.
37. Revenue from service tax is expected to increase by 9% to RM3,708 million as compared to the 2008 revised estimate of RM3,415 million. The increase is in tandem with the expected growth of the economy in 2009.
levy
38. The windfall profit levy on oil palm fruit is estimated to increase to RM1,350 million, 101% higher than the revised estimate in 2008 of RM670 million. The increase is based on 12 months collection for 2009 compared to six months collection in 2008. Windfall profit levy on oil palm fruit is imposed when the price of Crude Palm Oil (CPO) is more than RM2,000 per tonne. The estimated price of CPO in 2009 is RM3,000 per tonne. Meanwhile, windfall profit levy imposed on Independent Power Producer (IPP) for 2009 is expected to contribute RM200 million similar to the 2008 revised estimate. Goods vehicle levy is expected to contribute RM146 million, 1% lower than revised estimate of RM147 million in 2008.
Other Indirect Taxes
39. Revenue from other indirect taxes for 2009 is estimated at RM2,508 million, RM119 million higher than the revised estimate of RM2,389 million in 2008.
27
Non-Tax Revenue
40. Non-tax revenue estimates for 2009 are provided in Table 7. Non-tax revenue is expected to contribute RM50,846 million or 29% of the overall total revenue. This amount is 4% lower than the revised estimate of RM52,876 million in 2008.
Table 7
Non-Tax Revenue
Revenue Classification
2008 Revised Estimate
2009 Estimate Change Percentage
Of Change
(RM Million) (RM Million) (RM Million) (%)
Licenses and Permits 11,779 13,059 1,280 11
Service Fees 947 999 52 5
Sales of Goods 68 71 3 4
Rentals 179 189 10 6
Interest and Return from Investment 38,874 35,442 (3,432) (9)
Fines and Penalties 507 535 28 6
Others 522 551 29 6
NON-TAX REVENUE 52,876 50,846 (2,030) (4)
41. The 2009 estimate for interests and returns on investments is expected at RM35,442 million, 9% lower than the revised estimate for 2008 of RM38,874 million. Dividends from PETRONAS and Bank Negara Malaysia are expected at RM30,000 million and RM1,200 million respectively in 2009.
Non-Revenue Receipts and Revenue from the Federal Territories
42. In 2009, the total non-revenue receipt is estimated at RM632 million, an increase of 6% compared to revised estimate for 2008 of RM599 million. Revenue from Federal Territories is estimated at RM364 million, an increase of 5% compared to revised estimate for 2008 of RM346 million.
Federal TreasuryMinistry of Finance MalaysiaAugust 2008
28
APPENDIx A1
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE
2008 REVISED ESTIMATES COMPARED TO 2008 BUDGET ESTIMATES(After Tax Changes)
2008 OriginalEstimate
2008 RevisedEstimate
Change PercentageOf Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1 TAX REVENUE 101,343 69 107,737 67 6,394 6
DIRECT TAXES 73,886 50 77,579 48 3,693 5
1.1 Income Taxes 70,724 48 73,846 46 3,122 4
Individual Income Tax 13,305 9 14,593 9 1,288 10
Company Income Tax 33,838 23 33,325 21 (513) (2)
Petroleum Income Tax 22,235 15 24,511 15 2,276 10
Cooperatives Income Tax 146 0 191 0 45 31
Others 1,200 1 1,226 1 26 2
1.2 oTher DIrecT Taxes 3,162 2 3,733 2 571 18
Stamp Duty 3,128 2 3,588 2 460 15
Others 34 0 145 0 111 326
INDIRECT TAXES 27,457 19 30,158 19 2,701 10
1.3 exporT DuTy 2,700 2 2,977 2 277 10
Crude Oil 2,667 2 2,886 2 219 8
Palm Oil 26 0 78 0 52 200
Crude Palm Oil 4 0 19 0 15 375
Processed Palm Oil 3 0 15 0 12 400
Palm Kernel 19 0 44 0 25 132
Others 7 0 13 0 6 86
1.4 ImporT DuTy 2,250 2 2,411 1 161 7
Spirits and Malt Liquor 65 0 70 0 5 8
Tobacco, Cigarettes & Cigars
94 0 93 0 (1) (1)
CKD and CBU Vehicles 257 0 263 0 6 2
Others 1,834 1 1,985 1 151 8
1.5 excIse DuTy 8,800 6 10,369 6 1,569 18
Spirits and Malt Liquor 1,178 1 1,133 1 (45) (4)
Tobacco, Cigarettes & Cigars
2,597 2 2,586 2 (11) (0)
Motor Vehicles 3,826 3 4,889 3 1,063 28
Others 1,199 1 1,761 1 562 47
29
APPENDIx A1 - (Cont.)
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE - (Cont.)
2008 REVISED ESTIMATES COMPARED TO 2008 BUDGET ESTIMATES - (Cont.)(After Tax Changes)
2008 OriginalEstimate
2008 RevisedEstimate
Change PercentageOf Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1.6 sales Tax 7,400 5 7,580 5 180 2
1.7 servIce Tax 3,877 3 3,415 2 (462) (12)
1.8 levy 130 0 1,017 1 887 682 Oil Palm Fruit 0 0 670 0 670 0 Electricity 0 0 200 0 200 0 Goods Vehicles 130 0 147 0 17 13
1.9 oTher InDIrecT Taxes 2,300 2 2,389 1 89 4
2 NON-TAX REVENUE 44,192 30 52,876 33 8,684 20
2.1 lIcenses anD permITs 9,608 7 11,779 7 2,171 23 Petroleum and Gas Royalty
4,341 3 6,272 4 1,931 44
Road Tax 1,740 1 1,715 1 (25) (1)Others 3,527 2 3,792 2 265 8
2.2 servIce Fees 859 1 947 1 88 10
2.3 sales oF GooDs 65 0 68 0 3 5
2.4 renTals 287 0 179 0 (108) (38)
2.5 InTeresTs & reTurns on InvesTmenTs
32,568 22 38,874 24 6,306 19
PETRONAS Dividend 24,000 16 30,000 19 6,000 25 Bank Negara Dividend 1,200 1 1,500 1 300 25 Others 7,368 5 7,374 5 6 0
2.6 FInes anD penalTIes 535 0 507 0 (28) (5)
2.7 oThers 270 0 522 0 252 93
3 NON-REVENUE RECEIPTS 467 0 599 0 132 28
4 REVENUE FROM FEDERAl TERRITORIES
440 0 346 0 (94) (21)
TOTAl REVENUE 146,442 100 161,558 100 15,116 10
30
APPENDIx A2
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE
2008 REVISED ESTIMATES COMPARED TO 2007 ACTUAL RECEIPTS
2007 Actual Receipt
2008 Revised Estimate Change Percentage
Of Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1 TAX REVENUE 95,168 68 107,737 67 12,569 13
DIRECT TAXES 69,396 50 77,579 48 8,183 12 1.1 Income Taxes 65,658 47 73,846 46 8,188 12
Individual Income Tax 11,661 8 14,593 9 2,932 25 Company Income Tax 32,149 23 33,325 21 1,176 4 Petroleum Income Tax 20,453 15 24,511 15 4,058 20 Cooperatives Income Tax 189 0 191 0 2 1 Others 1,206 1 1,226 0 20 2
1.2 oTher DIrecT Taxes 3,738 3 3,733 2 (5) (0)Stamp Duty 3,404 2 3,588 2 184 5 Others 334 0 145 0 (189) (57)
INDIRECT TAXES 25,772 18 30,158 19 4,386 17 1.3 exporT DuTy 2,322 2 2,977 2 655 28
Crude Oil 2,271 2 2,886 2 615 27 Palm Oil 41 0 78 0 37 90
Crude Palm Oil 4 0 19 0 15 375 Processed Palm Oil 5 0 15 0 10 200 Palm Kernel 32 0 44 0 12 38
Others 10 0 13 0 3 30
1.4 ImporT DuTy 2,424 2 2,411 1 (13) (1)Spirits and Malt Liquor 74 0 70 0 (4) (5)Tobacco, Cigarettes & Cigars
96 0 93 0 (3) (3)
CKD and CBU Vehicles 284 0 263 0 (21) (7)
Others 1,970 1 1,985 1 15 1
1.5 excIse DuTy 8,990 6 10,369 6 1,379 15
Spirits and Malt Liquor 1,191 1 1,133 1 (58) (5)
Tobacco, Cigarettes & Cigars
2,446 2 2,586 2 140 6
Motor Vehicles 4,095 3 4,889 3 794 19
Others 1,258 1 1,761 1 503 40
31
APPENDIx A2 - (Cont.)
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE - (Cont.)
2008 REVISED ESTIMATES COMPARED TO 2007 ACTUAL RECEIPTS - (Cont.)
2007 Actual Receipt
2008 Revised Estimate Change Percentage
Of Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1.6 sales Tax 6,642 5 7,580 5 938 14
1.7 servIce Tax 3,013 2 3,415 2 402 13
1.8 levy 147 0 1,017 1 870 592
Oil Palm Fruit 0 0 670 0 670 0
Electricity 0 0 200 0 200 0
Goods Vehicles 147 0 147 0 0 0
1.9 oTher InDIrecT Taxes 2,234 2 2,389 1 155 7
2 NON-TAX REVENUE 43,950 31 52,876 33 8,926 20
2.1 lIcenses anD permITs 9,434 7 11,779 7 2,345 25
Petroleum and Gas Royalty
4,152 3 6,272 4 2,120 51
Road Tax 1,688 1 1,715 1 27 2
Others 3,594 3 3,792 2 198 6
2.2 servIce Fees 898 1 947 1 49 5
2.3 sales oF GooDs 64 0 68 0 4 6
2.4 renTals 217 0 179 0 (38) (18)
2.5 InTeresTs & reTurns on InvesTmenTs
32,408 23 38,874 24 6,466 20
PETRONAS Dividend 24,000 17 30,000 19 6,000 25
Bank Negara Dividend 1,200 1 1,500 1 300 25
Others 7,208 5 7,374 5 166 2
2.6 FInes anD penalTIes 549 0 507 0 (42) (8)
2.7 oThers 380 0 522 0 142 37
3 NON-REVENUE RECEIPTS 461 0 599 0 138 30
4 REVENUE FROM FEDERAl TERRITORIES
306 0 346 0 40 13
TOTAl REVENUE 139,885 100 161,558 100 21,673 15
32
APPENDIx A3
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE
2009 BUDGET ESTIMATES COMPARED TO 2008 REVISED ESTIMATES
2008 Revised Estimate
2009 Estimate Change Percentage
Of Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1 TAX REVENUE 107,737 67 124,378 71 16,641 15
DIRECT TAXES 77,579 48 92,126 52 14,547 19
1.1 Income Taxes 73,846 46 88,484 50 14,638 20
Individual Income Tax 14,593 9 15,399 9 806 6
Company Income Tax 33,325 21 35,780 20 2,455 7
Petroleum Income Tax 24,511 15 35,826 20 11,315 46
Cooperatives Income Tax 191 0 196 0 5 3
Others 1,226 1 1,283 1 57 5
1.2 oTher DIrecT Taxes 3,733 2 3,642 2 (91) (2)
Stamp Duty 3,588 2 3,609 2 21 1
Others 145 0 33 0 (112) (77)
INDIRECT TAXES 30,158 19 32,252 18 2,094 7
1.3 exporT DuTy 2,977 2 3,032 2 55 2
Crude Oil 2,886 2 2,939 2 53 2
Palm Oil 78 0 79 0 1 1
Crude Palm Oil 19 0 19 0 0 0
Processed Palm Oil 15 0 15 0 0 0
Palm Kernel 44 0 45 0 1 2
Others 13 0 14 0 1 8
1.4 ImporT DuTy 2,411 1 2,211 1 (200) (8)
Spirits and Malt Liquor 70 0 64 0 (6) (9)
Tobacco, Cigarettes & Cigars
93 0 86 0 (7) (8)
CKD and CBU Vehicles 263 0 241 0 (22) (8)
Others 1,985 1 1,820 1 (165) (8)
1.5 excIse DuTy 10,369 6 11,038 6 669 6
Spirits and Malt Liquor 1,133 1 1,213 1 80 7
Tobacco, Cigarettes & Cigars
2,586 2 2,791 2 205 8
Motor Vehicles 4,889 3 5,094 3 205 4
Others 1,761 1 1,940 1 179 10
33
APPENDIx A3 - (Cont.)
CHANGES IN PRINCIPAL ITEMS OF FEDERAL GOVERNMENT’S REVENUE - (Cont.)
2009 BUDGET ESTIMATES COMPARED TO 2008 REVISED ESTIMATES - (Cont.)
2008 Revised Estimate
2009 Estimate Change Percentage
Of Change
(RM Million) (%) (RM Million) (%) (RM Million) (%)
1.6 sales Tax 7,580 5 8,059 5 479 6
1.7 servIce Tax 3,415 2 3,708 2 293 9
1.8 levy 1,017 1 1,696 1 679 67 Oil Palm Fruit 670 0 1,350 1 680 101 Electricity 200 0 200 0 0 0 Goods Vehicles 147 0 146 0 (1) (1)
1.9 oTher InDIrecT Taxes 2,389 1 2,508 1 119 5
2 NON-TAX REVENUE 52,876 33 50,846 29 (2,030) (4)2.1 lIcenses anD permITs 11,779 7 13,059 7 1,280 11
Petroleum and Gas Royalty
6,272 4 7,309 4 1,037 17
Road Tax 1,715 1 1,756 1 41 2 Others 3,792 2 3,994 2 202 5
2.2 servIce Fees 947 1 999 1 52 5
2.3 sales oF GooDs 68 0 71 0 3 4
2.4 renTals 179 0 189 0 10 6
2.5 InTeresTs & reTurns on InvesTmenTs
38,874 24 35,442 20 (3,432) (9)
PETRONAS Dividend 30,000 19 30,000 17 0 0
Bank Negara Dividend 1,500 1 1,200 1 (300) (20)
Others 7,374 5 4,242 2 (3,132) (42)
2.6 FInes anD penalTIes 507 0 535 0 28 6
2.7 oThers 522 0 551 0 29 6
3 NON-REVENUE RECEIPTS 599 0 632 0 33 6
4 REVENUE FROM FEDERAl TERRITORIES
346 0 364 0 18 5
TOTAl REVENUE 161,558 100 176,220 100 14,662 9
AnggArAn HAsilKerAjAAn PerseKutuAn
tAHun 2009
estimates of federal government’s revenue for the year 2009
KementeriAn KewAngAnmAlAysiA
lampiran/Appendix
37
PrO-FOrmA lemBArAn imBAngAnsePerti PADA 31 DisemBer 2008
PRO-FORMA BALANCE SHEETAS AT 31 DECEMBER 2008
wAng AwAm RM JutaPUBLIC MONIES rm million Wangtunai 7,869 Cash
RM Juta rm million Wangtunai Dalam Bank 7,633 Cash at Bank Wangtunai Dalam Perjalanan 228 Cash-in-transit Wangtunai Dalam Tangan 8 Cash-in-hand
Pelaburan 10,579 investments 18,448
DiPegAng BAgi:KumPulAnwAng DisAtuKAnHELD FOR:COnsOliDAteD FunD
Akaun Hasil Disatukan 11,863 Consolidated revenue account
Akaun Pinjaman Disatukan 39,902 Consolidated loan account
Akaun Amanah Disatukan (33,317) Consolidated trust account
RM Juta RM Juta rm million rm million
Kumpulanwang Amanah Kerajaan (43,452) government trust funds Kumpulanwang Pembangunan (50,696) development fund Kumpulanwang Pinjaman Perumahan 2,092 housing loan fund Pelbagai Kumpulanwang Amanah Kerajaan 5,152 miscellaneous government trust funds
Kumpulanwang Amanah Awam 3,219 Public trust funds
Wang Deposit 6,916 deposits
18,448
Hasil Kerajaan Persekutuan (Sebelum diambilkira perubahan cukai yang
dicadangkan dalam Bajet tahun 2009)
federal government’s revenue(Before taking into account tax changes proposed
in the 2009 Budget)
KementeriAn KewAngAnmAlAysiA
41
HAsil KerAjAAn PerseKutuAn 20092009 FeDeRAl goveRnMenT’S Revenue
jumlAH HAsil BiAsA KerAjAAn PerseKutuAnSebelum diambilkira perubahan cukai yang dicadangkan dalam Bajet 2009total federal government ordinary revenueBefore taking into account tax changes proposed in the 2009 Budget
lAngKAH PerCuKAiAn:taX measures:
60000 HASIl CuKAI – taX revenue –
61000 CuKAI lAngSung – direCt taX –
61100 Cukai Pendapatan – income tax –
61900 Cukai langsung Yang lain – other direct tax –
62000 CuKAI TIDAK lAngSung – indireCt taXes –
62100 Duti Import – import duty –
62300 Duti eksais – excise duty –
70000 Hasil Bukan Cukai – non-tax revenue –
71000 lesen, Bayaran Pendaftaran Dan Permit – licences, registration fees and Permit –
71100 Bayaran Ke Atas Kenderaan – fees on vehicles
Pengurangan Hasil Bersihnet revenue loss
jumlAH HAsilTOTAL REVENUE
RM
176,219,628,000
(385,029,000)
(22,848,000)
(219,326,000)
400,000,000
(137,000,000)
(364,203,000)
175,855,425,000
kementerian kewanganmalaysia
Hasil kerajaan Persekutuan2009
Federal Government’s Revenue2009
45
ringkasan anggaran Hasil malaysia Bagi taHUn 2009 ABSTRACT OF THE ESTIMATED REVENUE OF MALAYSIA FOR THE YEAR 2009
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
-selepas PerubahanCukai 2008
(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm 60000 Hasil CUkai
TAX REVENUE 95,168,389,525 101,343,611,000 107,737,168,000 124,378,051,000
61000 Cukai Langsung 69,396,275,269 73,886,311,000 77,579,454,000 92,125,659,000 Direct Taxes
62000 Cukai Tidak Langsung 25,772,114,256 27,457,300,000 30,157,714,000 32,252,392,000
Indirect Taxes 62100 Duti Eksport 2,322,328,059 2,700,000,000 2,976,811,000 3,031,554,000
Export Duties 62200 Duti Import 2,424,180,678 2,250,000,000 2,411,318,000 2,210,843,000 Import Duties 62300 Duti Eksais 7,909,504,588 7,800,000,000 8,882,112,000 9,454,966,000 Excise Duties 62400- Cukai Jualan 6,642,156,101 7,400,000,000 7,579,588,000 8,059,468,000 62500 Sales Tax 62600 Cukai Perkhidmatan 3,013,372,206 3,877,300,000 3,415,077,000 3,707,760,000 Service Tax 62700 Levi 146,745,400 130,000,000 1,016,729,000 1,696,362,000 Levy 62800 Duti Eksais Terhadap
Barangan ImportExcise Duties on Imported Goods
1,080,788,487 1,000,000,000 1,487,101,000 1,583,012,000
62900 Pelbagai Cukai Tidak 2,233,038,737 2,300,000,000 2,388,978,000 2,508,427,000 Langsung Miscellaneous Indirect Taxes 70000 Hasil BUkan CUkai 43,950,481,930 44,191,525,000 52,876,152,000 50,845,574,000 NON-TAX REVENUE
71000 Lesen, Bayaran Pendaftaran 9,434,232,362 9,607,591,000 11,778,718,000 13,059,279,000 Dan Permit Licences, Registration Fees And Permits
72000 Bayaran Perkhidmatan 898,066,606 858,939,000 947,461,000 998,623,000 Service Fees
46
ringkasan anggaran Hasil malaysia Bagi taHUn 2009 ABSTRACT OF THE ESTIMATED REVENUE OF MALAYSIA FOR THE YEAR 2009
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
-selepas PerubahanCukai 2008
(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
73000 Penerimaan Daripada Jualan 63,962,226 65,026,000 67,767,000 71,426,000 Barang Receipts From Sales Of Goods
74000 Sewaan 217,107,446 286,618,000 178,879,000 188,539,000 Rental
75000 Faedah Dan Pulangan Dari 32,408,391,962 32,568,166,000 38,873,644,000 35,442,421,000 Pelaburan Interest And Returns On Investment
76000 Denda Dan Penalti 549,284,338 534,688,000 507,333,000 534,729,000 Fines And Penalties
77000 Sumbangan Dan Pampasan 141,074,453 1,812,000 2,784,000 2,934,000 Daripada Luar Negeri Dan Sumbangan Tempatan Contributions And Compensations From Overseas And Local Contributions
78000 Pendapatan Daripada Aktiviti Carigali 238,362,537 268,685,000 519,566,000 547,623,000 Minyak Dan Gas MTJA Income From Explorations Of Oil And
Gas MTJA
80000 terimaan BUkan Hasil 460,654,414 466,829,000 598,459,000 631,576,000 NON-REVENUE RECEIPTS
81000 Pulangan Balik Perbelanjaan 449,970,129 459,800,000 572,670,000 604,395,000 Refunds Of Expenditure
82000 Terimaan Daripada Agensi 10,684,285 7,029,000 25,789,000 27,181,000 Kerajaan Receipts From Government Agencies 90000 Hasil DariPaDa wilayaH 305,809,731 440,036,000 345,756,000 364,427,000 PersekUtUan REVENUES FROM FEDERAL TERRITORIES
91000 Hasil Cukai Daripada Wilayah 209,443,548 307,436,000 292,042,000 307,812,000 Persekutuan Tax Revenue From Federal Territories
47
ringkasan anggaran Hasil malaysia Bagi taHUn 2009 ABSTRACT OF THE ESTIMATED REVENUE OF MALAYSIA FOR THE YEAR 2009
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
-selepas PerubahanCukai 2008
(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
92000 Hasil Bukan Cukai Daripada 96,366,183 132,600,000 53,714,000 56,615,000 Wilayah Persekutuan Non-Tax Revenue From Federal Territories JUmlaH Hasil keraJaan PersekUtUan 139,885,335,600 146,442,001,000 161,557,535,000 176,219,628,000 TOTAL FEDERAL GOVERNMENT REVENUE
48
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
60000 Hasil CUkaiTAX REVENUE
61000 CUKAI LANGSUNG
DIRECT TAXES
61100 Cukai Pendapatan -Income Tax -
61101 Cukai Pendapatan Dan Tambahan Cukai Pendapatan - IndividuIncome Taxes and Supplementary Income Taxes - Individuals
11,660,823,706 13,305,458,000 14,592,849,000 15,398,533,000
61102 Cukai Pendapatan Dan Tambahan Cukai Pendapatan - SyarikatIncome Taxes and Supplementary Income Taxes - Companies
32,149,061,601 33,837,588,000 33,324,695,000 35,779,808,000
61103 Cukai Pendapatan - Petroleum 20,453,024,036 22,235,060,000 24,511,412,000 35,825,594,000 Petroleum Income Tax
61104 Cukai Pendapatan-Koperasi 188,985,434 146,343,000 190,574,000 195,749,000 Income Tax-Cooperatives
61105 Cukai Pendapatan - Pegangan 1,189,765,079 1,189,004,000 1,215,729,000 1,273,853,000 Income Tax-Witholding Tax
61199 Lain-lain 16,587,948 10,231,000 10,261,000 10,000,000 Others
Jumlah Cukai Pendapatan 65,658,247,804 70,723,684,000 73,845,520,000 88,483,537,000 Total Income Tax
61900 Cukai langsung yang lain -Other Direct Taxes -
61912 Duti Setem 3,403,899,048 3,128,394,000 3,588,388,000 3,608,701,000 Stamp Duties
61914 Cukai Aktiviti Perniagaan 12,907,628 11,056,000 13,160,000 11,000,000 Luar Pesisir LabuanLabuan Offshore Business Activity Tax
49
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI–(samb.)TAX REVENUE–(cont.)
CUKAI LANGSUNG–(samb.)DIRECT TAXES–(cont.)
Cukai Langsung Yang Lain–(samb.)Other Direct Taxes–(cont.)
61999 Lain-Lain 321,220,789 23,177,000 132,386,000 22,421,000 Other Direct Taxes
Jumlah Cukai Langsung Yang LainTotal Other Direct Taxes
3,738,027,465 3,162,627,000 3,733,934,000 3,642,122,000
Jumlah Cukai Langsung 69,396,275,269 73,886,311,000 77,579,454,000 92,125,659,000 Total Direct Taxes
62000 CUKAI TIDAK LANGSUNGINDIRECT TAXES
62100 Duti kastam - eksport -Customs Duties - Export -
62101 Getah 2,752 3,000 - - Rubber
62104 Sisa Besi 13,490 15,000 164,000 167,000 Scrap Iron
62105 Ilmenite 11 - - - Ilmenite
62107 Galian Lain 8,756 - - - Other Minerals
62110 Kayu Balak 53,386 40,000 69,000 70,000 Timber
62111 Minyak Kelapa Sawit Mentah 3,715,334 3,864,000 19,110,000 19,462,000 Crude Palm Oil
62112 Minyak Kelapa Sawit Yang Diproses
5,001,475 3,048,000 14,776,000 15,048,000
Processed Palm Oil
50
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Eksport—(samb.)Customs Duties - Export—(cont.)
62113 Bahan Binaan 46 - - - Building Materials
62114 Petroleum Mentah 2,271,436,347 2,667,394,000 2,885,711,000 2,938,778,000 Crude Oil
62115 Barang Makanan 5,357 - - - Food Items
62116 Isi Rong Kelapa Sawit 31,571,484 19,444,000 44,225,000 45,038,000 Palm Kernel
62117 Rotan 322,359 149,000 433,000 441,000 Rattan
62118 Ikan 63 - - - Fish
62119 Makanan Ternakan 22,816 5,000 10,000 10,000 Animal Feeds
62199 Duti Eksport Yang Lain 10,174,383 6,038,000 12,313,000 12,540,000 Other Export Duties
Jumlah Duti Eksport 2,322,328,059 2,700,000,000 2,976,811,000 3,031,554,000 Total Export Duties
62200 Duti kastam - import -Customs Duties - Import -
62201 Petrol 297,662 292,000 199,000 183,000 Petrol
62202 Minyak Pelincir Dan Gris 6,035,415 5,240,000 7,148,000 6,554,000 Grease and Lubricant
62203 Minyak Pembakar 54,188 67,000 167,000 154,000 Fuel
51
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import —(samb.)Customs Duties - Import —(cont.)
62205 Minyak Penerbangan - - 7,000 6,000 Flight Fuel
62208 Keluaran Petroleum Dan Bahan
- - 152,000 140,000
Pembakar Yang LainOther Petroleum and Fuel Product
62209 Motokar - CBU 215,133,948 189,590,000 193,801,000 177,689,000 Vehicles - CBU
62210 Motokar - CKD 69,040,649 67,622,000 69,125,000 63,378,000 Vehicles - CKD
62211 Kenderaan Bermotor Dagangan
76,192,550 72,521,000 36,520,000 33,484,000
Commercial Motor Vehicles
62212 Alat-alat Ganti Kenderaan BermotorMotor Spare Parts
126,524,147 124,049,000 121,001,000 110,941,000
62213 Minuman Keras 71,432,321 63,822,000 66,157,000 60,656,000 Liquor
62214 Minuman Keras Malt 2,064,578 802,000 3,632,000 3,330,000 Malt Liquor
62215 Buah-Buahan Segar, Kering Dan JerukFresh, Dried And Preserved Fruits
13,621,305 15,364,000 19,767,000 18,123,000
62216 Telefon Bimbit 67,246 5,000 330,000 303,000 Handphone
62217 Makanan Dalam Tin 3,433,380 3,607,000 2,891,000 2,651,000 Canned Food
52
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import —(cont.)
62218 Makanan Ternakan 1,227 - - - Animal Feeds
62219 Tembakau 96,441,339 93,670,000 93,394,000 85,630,000 Tobacco
62220 Tekstil Berela 17,962,354 17,136,000 16,960,000 15,550,000 Textiles
62221 Televisyen 21,512,717 19,612,000 20,286,000 18,599,000 Television
62222 Alat Perakam Video 57,297 53,000 222,000 204,000 Video Recorder
62223 Peti Sejuk 18,467,771 18,137,000 17,836,000 16,353,000 Refrigerators
62224 Alat-Alat Audio Elektronik 19,988,758 20,509,000 18,175,000 16,664,000 Audio Electronic Appliances
62225 Perkakas Elektrik Rumah Yang LainOther Household Electrical Equipment
31,018,871 30,639,000 30,199,000 27,688,000
62226 Alat Muzik 1,092,207 1,198,000 927,000 850,000 Musical Instruments
62227 Mesin Dan Alat Ganti 315,204,993 299,035,000 336,917,000 308,906,000 Machines And Spare Parts
62228 Perabot (Selain Daripada Kayu)
6,991,963 7,048,000 4,747,000 4,353,000
Furniture (Other Than Wood)
62229 Kaca Dan Barang Kaca 28,338,247 25,296,000 29,491,000 27,039,000 Glass And Glassware
53
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62230 Besi Keluli Dalam Bentuk StrukturStructured Steel
192,453,479 181,932,000 221,308,000 202,908,000
62231 Jubin 37,277,503 28,094,000 48,116,000 44,116,000 Tiles
62232 Bahan Binaan Yang Lain 29,456,106 25,382,000 21,369,000 19,592,000 Other Building Materials
62233 Kunci Dan Mangga 7,436,792 7,106,000 8,513,000 7,805,000 Locks And Keys
62234 Bahan Kimia Untuk Mencuci 13,608,392 12,045,000 23,653,000 21,687,000 Chemical Detergents
62235 Baja 20,139,350 16,233,000 38,416,000 35,222,000 Fertilizers
62236 Resin Dan Bahan Plastik 133,206,250 117,783,000 142,670,000 130,809,000 Resins And Plastic Materials
62237 Ubat 29,060 50,000 4,000 3,000 Medicine
62238 Motorsikal Dan Skuter 7,696,116 6,464,000 10,791,000 9,894,000 Motorcycles and Scooters
62239 Cerut 720,248 783,000 965,000 885,000 Cigars
62240 Rokok 2,577,189 2,547,000 2,011,000 1,844,000 Cigarettes
62241 Barangan Buatan Tekstil 78,886,260 64,214,000 83,495,000 76,553,000 Textile Products
62242 Barangan Tekstil Yang Lain 15,793,436 14,134,000 11,823,000 10,840,000 Miscellaneous Textile Products
54
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62243 Benang 4,355,849 4,621,000 3,248,000 2,978,000 Yarn
62244 Permaidani Dan Felt, Floor CoveringsCarpets and Felt, Floor Coverings
7,589,309 6,588,000 6,860,000 6,290,000
62245 Tayar-Tayar Kenderaan 57,852,995 50,109,000 69,092,000 63,348,000 Tyres For Motor Vehicles
62246 Bayaran Lebihan EFT 1,275,897 2,081,000 92,000 84,000 EFT Excess Charges
62247 Pungutan Hasil POS 3,882,860 3,851,000 4,984,000 4,570,000 Collection from POS
62248 Pungutan Balai Luar 24 - - - Outstation Charge Collection
62249 Kurang Bayar EFT 7,850 31,000 8,000 7,000 EFT Under Charges
62250 Bahan Keluli Untuk Binaan 3,422,193 2,466,000 7,376,000 6,762,000 Steels For Construction
62251 Makanan Tambahan 24,791 22,000 6,000 5,000 Food Supplements
62252 Permainan Kanak-kanak 7,850,837 7,257,000 7,998,000 7,333,000 Children’s Toys
62253 Perabot Buatan Kayu 3,886,868 2,945,000 4,528,000 4,152,000 Wood Furnitures
62254 Keluaran Kayu (Selain Kayu Separuh Siap)Wood Products (Other Than Half Processed Wood)
616,793 965,000 166,000 152,000
55
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62255 Anti Lambakan 250,569 203,000 161,000 147,000 Anti-Dumping
62256 Jamu atau Produk Lain Untuk KecantikanCosmetic Products
6,116,591 5,161,000 13,298,000 12,193,000
62257 Kertas Dan Barangan Buatan KertasPaper and Paper Products
40,727,765 38,321,000 50,045,000 45,884,000
62258 Kenderaan Bermotor Yang Lain
9,177,152 5,437,000 16,084,000 14,747,000
Other Motor Vehicles
62259 Rokok / Kretek 344,308 604,000 12,000 11,000 Cigarettes
62260 Makanan Laut Kering Atau BasahSeafoods
400,230 449,000 888,000 814,000
62261 Susu Dan Keluaran Tenusu 9,035,100 7,832,000 12,465,000 11,428,000 Milk And Dairy Products
62262 Binatang Ternakan Dan 209,620 236,000 897,000 823,000 Keluaran TernakanLivestocks And Products Thereof
62263 Sayur-Sayuran Segar, Kering 1,697,387 1,671,000 1,640,000 1,504,000 Atau JerukFresh, Dried or Preserved Vegetables
62264 Kopi Dan Teh 2,160,805 1,278,000 3,798,000 3,482,000 Coffee And Tea
62265 Bijirin Dan Keluarannya 1,923,805 1,662,000 2,540,000 2,329,000 Cereals And Products Thereof
56
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62266 Lemak Binatang Dan KeluarannyaAnimal Fats And Products Thereof
612,698 440,000 762,000 699,000
62268 Gula Dan Keluarannya 6,671,386 5,688,000 8,864,000 8,127,000 Sugar And Products Thereof
62269 Koko Dan Keluarannya 11,872,150 9,480,000 16,050,000 14,715,000 Cocoa And Products Thereof
62270 Makanan Dari Bijirin, Tepung Dan SusuFoods From Cereals, Flour And Milk
8,198,053 7,040,000 11,894,000 10,905,000
62271 Makanan Dari Buahan, Sayuran Dan Bahagiannya
53,086,093 50,912,000 58,779,000 53,892,000
Foods From Fruits, Vegetables And Parts Thereof
62272 Air Tulen Dan Air Yang DiprosesPure And Processed Water
1,228,654 1,033,000 3,082,000 2,826,000
62274 Cat Pewarna Dan Dakwat 16,134,052 14,593,000 18,354,000 16,828,000 Paint And Ink
62275 Sabun Dan Bahan Pencuci 45,284 58,000 102,000 93,000 Soaps And Detergents
62276 Bahan Keluaran Petroleum 827,183 616,000 1,022,000 937,000 Petroleum Products
62277 Dental Preparation 17,887 33,000 57,000 52,000 Dental Preparation
62278 Gam Dan Bahan Pelekat 3,110,646 1,695,000 4,107,000 3,765,000 Glue And Adhesive
57
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62279 Bahan Letupan 642,448 620,000 680,000 624,000 Explosives
62280 Filem, Fotograf Dan SinematografiFilms, Photographs And Cinematography
7,266,609 6,831,000 7,348,000 6,737,000
62281 Racun Serangga Dan Haiwan PerosakPesticides
2,322,814 1,881,000 4,065,000 3,727,000
62282 Getah Dan Keluaran Getah (Selain Beg, Kasut Dan Tayar)Rubber And Products Thereof (Other Than Bags, Shoes And Tyres)
22,406,455 19,760,000 25,288,000 23,186,000
62283 Kulit Dan Barangan Kulit 10,404,243 9,608,000 12,891,000 11,819,000 Leathers And Products Thereof
62284 Kayu Balak Atau Kayu Separuh SiapTimber Or Half Processed Timber
4,149,973 3,884,000 3,598,000 3,299,000
62285 Kasut Dan Bahagiannya 17,835,427 14,438,000 18,549,000 17,007,000 Shoes And Parts Thereof
62286 Topi, Headgear Dan BahagiannyaCaps, Headgears And Parts Thereof
1,753,533 1,581,000 2,166,000 1,986,000
62287 Seramik Dan Keluaran Seramik
16,165,715 17,886,000 15,745,000 14,436,000
Ceramics And Products Thereof
62288 Logam Berharga, Batu Permata Dan Mutiara
108,238 168,000 7,000 7,000
Valuable Metals, Jewels And Pearls
58
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Kastam - Import—(samb.)Customs Duties - Import—(cont.)
62289 Barangan Buatan Logam 486,934 575,000 152,000 139,000 Metal Products
62290 Wine 618,712 - - - Wine
62297 Pungutan Duti Daripada PenumpangDuties Collected From Passengers
9,728,312 8,970,000 10,120,000 9,278,000
62299 Duti Import Yang Lain 385,422,267 376,339,000 278,265,000 255,130,000 Other Import Duties
Jumlah Duti Import 2,424,180,678 2,250,000,000 2,411,318,000 2,210,843,000 Total Import Duties
62300 Duti eksais -Excise Duties -
62307 Diesel - - 16,000 20,000 Diesel
62308 Keluaran Petroleum Dan Bahan Pembakar Lain
- - 197,000 247,000
Petroleum Products And Other Fuels
62309 Minuman Keras Buatan TempatanLocally Manufactured Liquor
114,780,654 109,117,000 95,501,000 106,744,000
62310 Bir Daripada Malt 993,632,255 978,283,000 965,281,000 1,028,914,000 Beer From Malt
62311 Wine 1,217,842 913,000 1,857,000 2,330,000 Wine
62312 Rokok Buatan Tempatan 2,444,000,903 2,594,436,000 2,584,879,000 2,789,171,000 Locally Manufactured Cigarettes
59
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Eksais —(samb.)Excise Duties —(cont.)
62313 Tembakau 2,717 1,687,000 347,000 435,000 Tobacco
62314 Cerut 60 - - - Cigars
62315 Mahjong 1,465 1,000 12,000 15,000 Mahjong
62316 Bateri-Bateri Lampu Suluh Dan Peti-Peti Radio
22,211 45,000 - -
Torchlight Batteries And Radio
62318 Kenderaan Penumpang 4,094,846,000 3,826,255,000 4,888,524,000 5,093,620,000 Passenger Vehicles
62319 Kenderaan Lain 14,332 29,000 - - Other Motor Vehicles
62323 Daun Terup 776,695 660,000 603,000 757,000 Playing Cards
62324 Kenderaan Bermotor Dagangan
3,567,398 4,053,000 633,000 794,000
Commercial Motor Vehicles
62326 Motorsikal Dan Skuter 256,620,547 284,510,000 344,247,000 431,901,000 Motorcycles and Scooters
62327 Pungutan Balai Luar 16,127 - - - Outstation Charge Collection
62399 Duti Eksais Yang Lain 5,382 11,000 15,000 18,000 Other Excise Duties
Jumlah Duti Eksais 7,909,504,588 7,800,000,000 8,882,112,000 9,454,966,000 Total Excise Duties
60
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
62400 Cukai Jualan ke atas keluarantempatan—Sales Tax On Locally ManufacturedGoods—
62401 Jubin 53,391,065 37,907,000 71,900,000 77,519,000 Tiles
62402 Tembakau 1,798,926 3,559,000 637,000 687,000 Tobacco
62403 Minyak Wangi, Bedak Dan Alat SolekPerfumes, Powders And Cosmetics
3,423,291 2,257,000 6,730,000 7,256,000
62404 Barang-Barang Kemas 3,282 - 9,000 10,000 Jewelleries
62405 Minuman Keras 6,988,570 4,327,000 12,033,000 12,973,000 Liquors
62406 Bir Daripada Malt 38,321,191 17,747,000 82,075,000 88,488,000 Beer From Malt
62407 Minuman Ringan 77,813,150 59,825,000 148,156,000 159,733,000 Soft Drinks
62408 Kenderaan Bermotor Penumpang
941,992,754 434,172,000 1,533,288,000 1,653,104,000
Passenger Motor Vehicles
62409 Kenderaan Bermotor Dagangan
337,167,112 188,268,000 595,770,000 642,326,000
Commercial Motor Vehicles
62410 Bas 4,087,483 1,632,000 5,423,000 5,847,000 Bus
62411 Mesin Dan Alat-Alat Ganti 38,827,407 45,388,000 55,437,000 59,769,000 Machines And Spare Parts
61
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Ke Atas KeluaranTempatan—(samb.)Sales Tax On Locally ManufacturedGoods—(cont.)
62412 Makanan Ringan 65,655,273 36,304,000 114,821,000 123,794,000 Junk Food
62413 Barang-Barang Buatan Getah 65,128,502 32,386,000 112,411,000 121,195,000 Selain Dari KasutRubber Based Products Other Than Shoes
62414 Kasut Getah 8,079,438 4,205,000 12,297,000 13,258,000 Rubber Shoes
62415 Barang Buatan Plastik 88,602,899 51,020,000 139,459,000 150,356,000 Plastic Products
62416 Tekstil 3,164,966 1,581,000 5,158,000 5,561,000 Textiles
62417 Pakaian 16,537,875 8,542,000 28,492,000 30,718,000 Apparels
62418 Barang-Barang Elektrik 270,045,451 143,978,000 391,007,000 421,562,000 Electrical Products
62419 Perabot Dan Barang-Barang 44,012,642 24,817,000 65,557,000 70,680,000 Buatan KayuFurniture And Wood Products
62420 Barang Buatan Logam Selain Mesin
92,724,963 51,306,000 176,929,000 190,755,000
Metal Products Other Than Machine
62421 Sabun Dan Bahan Pencuci 32,198,468 18,271,000 49,566,000 53,439,000 Soaps And Detergents
62
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Ke Atas KeluaranTempatan— (samb.)Sales Tax On Locally ManufacturedGoods— (cont.)
62422 Kertas Dan Keluarannya 37,319,525 22,349,000 60,217,000 64,923,000 Paper And Paper Products
62423 Cat Dan Barnis 62,211,275 35,247,000 147,668,000 159,208,000 Paint And Varnish
62424 Bateri Untuk Lampu Dan Radio
982,110 692,000 737,000 794,000
Radio And Torchlight Batteries
62425 Bateri-Bateri Yang Lain 22,416,430 12,207,000 29,224,000 31,508,000 Other Batteries
62426 Barang-Barang Buatan Simen 2,439,251 1,045,000 4,972,000 5,360,000 Cement Based Products
62427 Petrol 159,602,612 401,397,000 283,000 306,000 Petrol
62428 Diesel 2,044 5,000 268,000 289,000 Diesel
62429 Keluaran Petroleum Dan Bahan Pembakar Yang Lain
6,167,446 15,306,000 9,629,000 10,382,000
Petroleum Products And Other Fuel
62430 Pungutan Balai Luar 381,576 1,182,000 86,000 91,000 Outstation Charge Collection
62431 Cerut 84,607 48,000 112,000 121,000 Cigars
62432 Rokok 92,423,436 22,100,000 106,186,000 114,484,000 Cigarettes
63
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Ke Atas KeluaranTempatan— (samb.)Sales Tax On Locally ManufacturedGoods— (cont.)
62433 Telefon Bimbit 50,129 94,000 514,000 554,000 Handphones
62499 Keluaran Lain 1,604,023,946 3,120,836,000 819,404,000 883,435,000 Other Products
Jumlah Cukai Jualan Ke Atas 4,178,069,095 4,800,000,000 4,786,455,000 5,160,485,000 Keluaran TempatanTotal Sales Tax On LocallyManufactured Goods
62500 Cukai Jualan atas Barangan import -Sales Tax on Imported Goods -
62501 Wine 216,866 165,000 167,000 173,000 Wine
62502 Tembakau 402,839 539,000 1,021,000 1,059,000 Tobaccos
62503 Cerut 86,297 116,000 71,000 74,000 Cigars
62504 Rokok/Kretek 238,688 257,000 148,000 153,000 Cigarettes
62505 Minuman Keras 8,938,845 6,288,000 6,896,000 7,157,000 Liquors
62506 Bir Daripada Malt 105,932 308,000 353,000 366,000 Beers From Malt
62507 Motokar CKD 659,447 672,000 694,000 720,000 Vehicles - CKD
64
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Atas Barangan Import—(samb.)Sales Tax on Imported Goods—(cont.)
62508 Motorkar CBU 139,685,968 114,718,000 215,897,000 224,078,000 Vehicles - CBU
62509 Bas 1,418,335 1,636,000 1,559,000 1,618,000 Bus
62510 Motorsikal Dan Skuter 889,213 770,000 178,000 185,000 Motorcycles and Scooters
62511 Lain-lain Kenderaan Bermotor 46,796,770 43,670,000 10,285,000 10,675,000 Other Motor Vehicles
62512 Produk Anyaman Dari TumbuhanHandicrafts
33,418 34,000 10,000 11,000
62513 Seramik Dan Keluarannya 191,823 157,000 10,000 10,000 Ceramics And Products Thereof
62514 Pakaian 6,568 11,000 - - Apparels
62515 Minyak Pelincir Dan Gris 787,130 524,000 425,000 441,000 Lubricants And Grease
62516 Minyak Pembakar 2,759 - - - Fuels
62520 Alat Ganti Kenderaan BermotorMotor Vehicles Spare Parts
4,268,876 3,223,000 1,518,000 1,576,000
62521 Buah-Buahan Segar, Kering Dan Jeruk
1,407,852 827,000 716,000 744,000
Fresh, Dried And Preserved Fruits
65
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Atas Barangan Import— (samb.)Sales Tax on Imported Goods— (cont.)
62522 Makanan Dalam Tin Dan Lain-LainCanned Food And Others
422,446 290,000 309,000 321,000
62523 Makanan Ternakan 15,934 18,000 - - Animal Feeds
62524 Tekstil Berela 1,054,813 825,000 150,000 156,000 Textiles
62525 Barangan Buatan Tekstil 3,943,154 3,157,000 1,306,000 1,355,000 Textile Products
62526 Televisyen 12,511,129 6,947,000 5,190,000 5,386,000 Television
62527 Petrol 147,769,441 285,461,000 2,000 3,000 Petrol
62528 Diesel 3,735 - - - Diesel
62529 Keluaran Petroleum Dan Bahan Pembakar Yang Lain
6,133,859 7,559,000 5,705,000 5,921,000
Petroleum Products And Other Fuel
62530 Alat Perakam Video (VCR) 2,046 2,000 - - Video Recorders
62531 Peti Sejuk 234,087 115,000 138,000 143,000 Refrigerators
62532 Alat-Alat Audio Elektronik 2,332,018 2,040,000 97,000 101,000 Audio Electronic Appliances
66
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Atas Barangan Import— (samb.)Sales Tax on Imported Goods— (cont.)
62533 Perkakasan Rumahtangga Elektrik Yang Lain
1,227,146 739,000 318,000 330,000
Other Household Electrical Equipments
62534 Alat-Alat Muzik 289,426 88,000 166,000 173,000 Musical Instruments
62535 Mesin Dan Alat Ganti 10,532,639 7,239,000 3,758,000 3,901,000 Machines And Spare Parts
62536 Perabot (Selain Daripada Kayu)
400,665 417,000 69,000 72,000
Furnitures (Other Than Wood)
62537 Kaca Dan Barang-Barang Kaca
1,191,257 1,033,000 244,000 254,000
Glass And Glassware
62538 Besi Keluli Dalam Bentuk StrukturStructured Steel
2,279,432 2,073,000 1,069,000 1,109,000
62539 Jubin 8,953,402 3,591,000 7,804,000 8,100,000 Tiles
62540 Bahan Binaan Lain 251,529 123,000 41,000 42,000 Other Building Materials
62541 Kunci Dan Mangga 83,648 100,000 4,000 5,000 Locks And Keys
62542 Bahan Kimia Untuk Mencuci 328,053 341,000 36,000 37,000 Chemical Detergents
62543 Baja 44,202 25,000 3,000 3,000 Fertilizers
62544 Resin Dan Bahan Plastik 1,334,319 1,244,000 154,000 160,000 Resins And Plastic Materials
67
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Atas Barangan Import— (samb.)Sales Tax on Imported Goods— (cont.)
62545 Ubat 16,436 5,000 - - Medicine
62547 Benang 20,937 21,000 - - Yarn
62548 Karpet Dan Felt, Floor CoveringsCarpets and Felt, Floor Coverings
114,505 143,000 7,000 8,000
62549 Tayar-Tayar Kenderaan 2,680,259 1,582,000 2,333,000 2,421,000 Tyres For Motor Vehicles
62550 Bahan Keluli Untuk Binaan 54,234 16,000 1,000 1,000 Steels For Construction
62551 Makanan Tambahan 1,731 - - - Food Supplement
62552 Permainan Kanak-Kanak 979,774 988,000 37,000 38,000 Children’s Toys
62553 Perabot Buatan Kayu 2,063,804 1,002,000 481,000 499,000 Wood Furnitures
62554 Jamu/Produk Lain Untuk Kecantikan
31,253 26,000 13,000 13,000
Cosmetic Products
62555 Kertas Dan Barangan Buatan Kertas
928,407 1,118,000 7,000 7,000
Paper And Paper Products
62556 Telefon Bimbit 140 - 871,000 904,000 Handphones
68
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Jualan Atas Barangan Import— (samb.)Sales Tax on Imported Goods— (cont.)
62599 Barangan Lain 2,049,719,520 2,097,757,000 2,522,872,000 2,618,480,000 Other Goods
Jumlah Cukai Jualan Atas 2,464,087,006 2,600,000,000 2,793,133,000 2,898,983,000 Barangan ImportTotal Sales Tax On Imported Goods
Jumlah Cukai Jualan 6,642,156,101 7,400,000,000 7,579,588,000 8,059,468,000 Total Sales Tax
62600 Cukai Perkhidmatan -Service Tax -
62601 Makanan/Minuman/Tembakau 1,012,855,515 2,321,135,000 269,890,000 293,021,000 Dalam HotelFood/Drink/Tobacco Inside Hotel
62602 Makanan/Minuman/Tembakau 268,637,051 165,282,000 447,018,000 485,329,000 Luar HotelFood/Drink/Tobacco Outside Hotel
62603 Bilik Menginap/Tempat Tidur 135,152,367 75,510,000 190,386,000 206,703,000 Accomodation
62604 Corkage/Towel/Cover Charge 1,185,575 888,000 1,301,000 1,413,000 Corkage/Towel/Cover Charge
62605 Bilik Mesyuarat/Tunjuk Budaya/FesyenMeeting Room/Cultural/Fashion
2,746,070 1,376,000 4,354,000 4,727,000
62606 Perkhidmatan Kesihatan 4,687,763 2,974,000 7,643,000 8,298,000 Health Services
62607 Perkhidmatan Urut 5,568,123 2,721,000 9,331,000 10,131,000 Massage Services
69
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Perkhidmatan —(samb.)Service Tax —(cont.)
62608 Penyediaan Pasangan Menari 1,233,100 1,096,000 1,947,000 2,114,000 Dan Eskot SosialDance Partner And Social Escort Services
62609 Perkhidmatan Sukan Dan Rekreasi Oleh Kelab PersendirianRecreations And Sport Services By Private Clubs
20,112,945 13,216,000 27,582,000 29,945,000
62610 Penyediaan Polisi Insurans 180,136,159 121,538,000 333,790,000 362,397,000 Insurance Policy Preparation
62611 Perkhidmatan Telekomunikasi 706,418,269 393,327,000 1,016,536,000 1,103,657,000 Telecommunication Services
62612 Perkhidmatan Kad Caj/Kredit 6,309 2,000 22,000 24,000 Credit/Charge Card Services
62613 Perkhidmatan Pelepasan Barang Dari Kawalan KastamCustoms Clearance Services
19,083,876 11,261,000 26,685,000 28,972,000
62614 Penyeliaan Ruang Letak Kereta
22,119,029 13,136,000 35,107,000 38,116,000
Parking Space Supervision
62615 Perkhidmatan Kiriman Cepat 8,558,117 5,592,000 13,042,000 14,160,000 Fast Courier Services
62616 Perkhidmatan Servis KenderaanVehicles Services
23,602,033 13,483,000 37,854,000 41,098,000
62617 Perkhidmatan Kawalan KeselamatanSecurity Guard Services
44,899,166 27,934,000 82,592,000 89,671,000
62618 Perkhidmatan Pekerjaan 6,417,466 4,150,000 9,057,000 9,833,000 Employment Services
70
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Perkhidmatan— (samb.)Service Tax— (cont.)
62619 Perkhidmatan Akauntan 38,761,740 58,567,000 61,751,000 67,043,000 Accountant Services
62620 Perkhidmatan Perundingan/GuamanLegal Services
74,769,598 112,973,000 123,422,000 134,000,000
62621 Perkhidmatan Jurutera ProfesionalProfessional Engineer Services
37,730,894 63,482,000 70,497,000 76,539,000
62622 Perkhidmatan Arkitek 25,851,470 39,892,000 44,840,000 48,682,000 Architect Services
62623 Perkhidmatan Jurukur/Penilaian/Pentafsir/Agen HartanahSurveyor Services
30,723,296 45,510,000 50,502,000 54,830,000
62624 Perkhidmatan Perunding 152,101,675 214,184,000 232,569,000 252,501,000 Consultation Services
62625 Perkhidmatan Veterinar 26,041 12,000 14,000 15,000 Veterinary Services
62626 Perkhidmatan Kereta Sewa Dan Pandu Kereta Sewa
6,279,819 4,880,000 10,615,000 11,524,000
Rent And Drive Car Services
62627 Perkhidmatan Pengurusan 46,381,570 79,108,000 72,325,000 78,523,000 Management Services
62628 Perkhidmatan Pengiklanan 134,524,830 82,484,000 228,801,000 248,410,000 Advertisement Services
62629 Golf (Lapangan Sasar Golf) 1,565,748 919,000 3,654,000 3,967,000 Golf (Driving Range)
71
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Cukai Perkhidmatan— (samb.)Service Tax— (cont.)
62630 Bilik Menginap/Tempat Tidur 481,433 284,000 1,148,000 1,246,000 Hospital PersendirianAccomodation At Private Hospital
62699 Cukai Perkhidmatan Yang Lain
755,159 384,000 802,000 871,000
Others Service Tax
Jumlah Cukai Perkhidmatan 3,013,372,206 3,877,300,000 3,415,077,000 3,707,760,000 Total Service Tax
62700 levi—Levy—
62703 Levi Kenderaan Barang-barang
146,745,400 130,000,000 146,729,000 146,362,000
Levy On Goods Vehicles
62704 Levi Elektrik - - 200,000,000 200,000,000 Levy On Electricity
62705 Levi Buah Kelapa Sawit - - 670,000,000 1,350,000,000 Levy On Oil Palm Fruit
Jumlah Levi 146,745,400 130,000,000 1,016,729,000 1,696,362,000 Total Levy
62800 Duti eksais terhadap Barangan import—Excise Duty on Imported Goods—
62801 Bir Daripada Malt 212,156,169 444,705,000 5,734,000 6,103,000 Beers From Malt
62802 Duti Eksais Terhadap Rokok ImportExcise Duty on Imported Cigarettes
1,815,465 2,450,000 1,514,000 1,612,000
72
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Eksais Terhadap Barangan Import—(samb.)Excise Duty on Imported Goods— (cont.)
62803 Duti Eksais Terhadap Minuman Keras Import
82,288,487 90,597,000 72,470,000 77,144,000
Excise Duty on Imported Liquor
62804 Wine 1,086,243 416,000 1,082,000 1,152,000 Wine
62805 Bas 7,554 - 6,000 7,000 Bus
62806 Motokar CBU 604,493,700 341,430,000 1,310,925,000 1,395,473,000 Vehicles - CBU
62807 Kenderaan Bermotor Dagangan 158,407,358 108,000,000 15,127,000 16,102,000 Commercial Motor Vehicles
62808 Motosikal Dan Skuter 8,330,705 3,977,000 64,019,000 68,148,000 Motorcycles And Scooters
62809 Kenderaan Bermotor Yang Lain
166,074 410,000 192,000 204,000
Other Motor Vehicles
62810 Cerut 886,754 142,000 1,695,000 1,806,000 Cigars
62811 Tembakau 9,266,645 6,842,000 11,979,000 12,751,000 Tobaccos
62813 Pakaian 2,003 4,000 2,000 2,000 Apparels
62815 Perkakas Rumahtangga 196,119 - - - Elektrik Yang LainOther Household Electrical Equipments
73
BUtir-BUtir anggaran Hasil taHUn 2009*Details OF estimateD reVenUe FOr tHe year 2009*
*(seBelUm DiamBilkira PerUBaHan-PerUBaHan CUkai)*(BeFOre taking intO aCCOUnt taX CHanges)
kOD Hasil(Revenue Code)
PenDaPatanseBenar
taHUn 2007
(Actual Revenue 2007)
anggaran taHUn 2008
(selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
anggaran Disemak
2008 (Revised 2008
Estimate)
anggaran taHUn
2009 (2009 Estimate)
rm rm rm rm
HASIL CUKAI—(samb.)TAX REVENUE—(cont.)
CUKAI TIDAK LANGSUNG—(samb.)
INDIRECT TAXES—(cont.)
Duti Eksais Terhadap Barangan Import—(samb.)Excise Duty on Imported Goods— (cont.)
62816 Alat Ganti Kenderaan BermotorMotor Vehicles Spare Parts
112,374 - 3,000 3,000
62817 Motokar CKD 1,102,199 615,000 1,838,000 1,957,000 Vehicles - CKD
62899 Duti Eksais Terhadap Barangan Import Yang Lain
470,638 412,000 515,000 548,000
Other Excise Duty On Imported Goods
Jumlah Duti Eksais Terhadap 1,080,788,487 1,000,000,000 1,487,101,000 1,583,012,000Barangan ImportTotal Excise Duty on Imported Goods
62900 Pelbagai Cukai tidak langsung—Miscellaneous Indirect Taxes—
62999 Pelbagai Cukai Tidak Langsung
2,233,038,737 2,300,000,000 2,388,978,000 2,508,427,000
Miscellaneous Indirect Taxes
Jumlah Cukai Tidak Langsung
25,772,114,256 27,457,300,000 30,157,714,000 32,252,392,000
Total Indirect Taxes
JUmlaH Hasil CUkai 95,168,389,525 101,343,611,000 107,737,168,000 124,378,051,000 TOTAL TAX REVENUE
74
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
70000 HASIL BUKAN CUKAI —NON-TAX REVENUE —
71000 LESEN, BAYARAN PENDAFTARAN DAN PERMIT—LICENCES, REGISTRATION FEES AND PERMITS—
71100 Bayaran Ke Atas Kenderaan—Fees On Vehicles—
71101 Lesen Memandu Kenderaan 316,151,462 283,874,000 325,978,000 361,148,000 Driving Licences
71102 Lesen Vokasional Dan 20,866,391 18,148,000 20,117,000 22,905,000 Kenderaan PerdaganganVocational And CommercialVehicle Licences
71103 Bayaran Pendaftaran Biasa 107,344,461 84,304,000 113,895,000 135,370,000 Kenderaan Jalan RayaOrdinary Registration FeesFor Public Transport
71104 Bayaran Pendaftaran Ad 17,622,067 14,738,000 20,208,000 23,008,000 Valorem KenderaanAd Valorem Registration Fees
71105 Lesen Kenderaan Bermotor 1,688,188,599 1,740,096,000 1,715,096,000 1,756,039,000 Motor Vehicles Licences
71106 Lesen Kenderaan Perdagangan 19,159,376 18,196,000 14,298,000 16,279,000
Commercial Vehicles Licences
71107 Lesen Kenderaan Pelancongan 737,503 620,000 598,000 680,000
Tour Vehicles Licences
71199 Bayaran Lain 31,657 18,000 5,000,000 10,000,000 Other fees
Jumlah Bayaran Ke Atas KenderaanTotal Fees On Vehicles
2,170,101,516 2,159,994,000 2,215,190,000 2,325,429,000
75
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
71200 Bayaran Untuk Radio, TV Dan Telekomunikasi —Fees For Radio, TelevisionAnd Telecommunication —
71201 Peti Radio 205 - - - Radio
71299 Bayaran Lain 6,148 5,000 6,000 7,000 Other Fees
Jumlah Bayaran Untuk Radio, 6,353 5,000 6,000 7,000 TV Dan TelekomunikasiTotal Fees For Radio, Television And Telecommunication
71300 Bayaran Untuk Pendaftaran Individu—Individual Registration Fees—
71301 Pendaftaran Kelahiran, Anak Angkat Dan Pendaftaran KematianRegistration of Births, Adopted Children And Deaths
2,907,543 3,834,000 4,443,000 4,438,000
71302 Pendaftaran Penduduk 955,407 715,000 1,110,000 1,108,000 Registration Of Residents
71303 Pendaftaran Warganegara 561,910 761,000 867,000 866,000 Registration Of Citizens
71304 Pendaftaran Perkahwinan 2,178,464 2,549,000 2,770,000 2,767,000 Dan PenceraianRegistration Of Marriages And Divorces
76
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
Bayaran Untuk Pendaftaran Individu—(samb.)Individual Registration Fees—(cont.)
71305 Permit Kerja Untuk Pekerja 236,911,919 314,519,000 328,773,000 328,390,000 Bukan WarganegaraWork Permits For Non-Citizen Residents In Malaysia
71306 Pasport Dan Pembaharuannya 323,333,527 401,606,000 461,358,000 460,820,000 Passports And Renewal
71307 Visa 183,787,139 195,053,000 214,631,000 214,381,000 Visas
71308 Dokumen Imigresen Yang Lain
23,224,346 24,160,000 21,489,000 21,464,000
Other Immigration Documents
71309 Levi Pekerja Asing 2,114,798,063 1,957,308,000 1,927,308,000 1,997,518,000 Levy On Foreign Workers
71310 Kad Pintar Pelbagai Guna 36,227,077 39,843,000 65,998,000 65,921,000 Kerajaan (KPP)Multi Purpose Smart Card
71311 Bayaran Pendaftaran Sijil Amanah Tahunan Jagaan Kesihatan ProfesionalFee For Regisration Of Annual Professional Healthcare Certificate Of Trust
794,857 453,000 1,055,000 1,054,000
71399 Bayaran Lain 7,818,120 7,298,000 6,510,000 6,502,000 Miscellaneous Fees
Jumlah Bayaran Untuk 2,933,498,372 2,948,099,000 3,036,312,000 3,105,229,000 Pendaftaran IndividuTotal Individual Registration Fees
77
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
71400 Bayaran untuk Berniaga—Fees on Business—
71401 Pendaftaran Syarikat 215 - - - Registration Of Companies
71402 Pendaftaran Syarikat Insuran 2,571 5,000 2,000 3,000 Registration Of Insurance Companies
71403 Pendaftaran Perniagaan 403,510 504,000 476,000 652,000 Business Registration
71404 Royalti TV - - 4,000 5,000 TV Royalty
71405 Royalti Petroleum/Gas 4,152,486,055 4,341,000,000 6,272,419,000 7,309,000,000 Petroleum / Gas Royalty
71406 Permit Petroleum 454,809 577,000 1,120,000 1,534,000 Petroleum Permits
71407 Akta Perusahaan Sekuriti 40 - - - Security Industry Act
71408 Lesen Pencemaran Alam SekitarEnvironment Pollution Licences
2,717,290 4,808,000 4,562,000 6,247,000
71409 Pendaftaran Dagangan KomoditiRegistration Of Commodity Trading
30 3,000 2,000 3,000
71410 Akta Racun Makluk Perosak 6,140,016 7,640,000 5,728,000 7,844,000 Pesticides Act
71411 Lembaga Pelesenan Perkapalan Dalam Negeri
1,900,500 2,352,000 2,735,000 3,745,000
Inland Shipping Licensing Board
78
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
Bayaran untuk Berniaga—(samb.)Fees on Business—(cont.)
71412 Lesen Pemaju Perumahan DanPermit Iklan JualanHousing Developers Licences And Advertisement And Sales Permits
5,650,000 7,431,000 5,749,000 7,873,000
71413 Permit Dan Lesen Akta Mesin Cetak Dan Penerbitan 1984Permits And Licences Under Printing Machine And Publications Act 1984
2,679,700 2,951,000 3,665,000 5,019,000
71414 Lesen Mengilang 291,170 545,000 161,000 220,000 Manufacturing Licences
71415 Cap Dagangan 2,715 5,000 - - Trade Marks
71418 Akta Perkhidmatan PembetunganDrainage Services Act
3,771,136 5,279,000 732,000 1,002,000
71419 Akta Kawalan Padi Dan Beras 25 - - -
Paddy And Rice Control Act
71425 Pendaftaran Kontraktor 7,631,436 9,814,000 7,652,000 10,479,000 Registration Of Contractors
71426 Pendaftaran Koperasi 3,701 3,000 1,000 1,000 Registration Of Cooperatives
71427 Pendaftaran Reka Bentuk PerindustrianIndustrial Design Registration
20 - - -
71428 Pendaftaran Francais 47,200 70,000 70,000 96,000 Franchise Registration
79
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
Bayaran untuk Berniaga—(samb.)Fees on Business—(cont.)
71430 Lesen Dan Permit Iklan Pemberipinjam WangMoneylender License and Advertising Permit
1,817,741 3,323,000 925,000 1,267,000
71431 Lesen Dan Permit Iklan Pemegang Pajak GadaiPawnbroker License And Advertisement Permit
1,187,500 2,661,000 19,499,000 26,702,000
71432 Bayaran Pemprosesan Perakuan Pendaftaran/ Lesen Kemudahan Kesihatan SwastaAttestment Processing Fee For Regisration/ License ForPrivate Healthcare Amenities
678,960 930,000 1,128,000 1,545,000
71433 Bayaran Pengeluaran Pendaftaran / Lesen Kemudahan Kesihatan SwastaFee For Regisration/ License For Private Healthcare Amenities
5,229,489 6,656,000 4,756,000 6,513,000
71434 Lesen Pengurup WangMoneychanger License
14,612,844 12,540,000 4,981,000 6,821,000
71435 Bayaran Lesen BankBank License Fee
- - 63,595,000 87,087,000
71499 Bayaran LainOther Fees
9,329,149 12,426,000 14,863,000 20,354,000
Jumlah Bayaran Untuk Berniaga Total Fees On Business
4,217,037,822 4,421,523,000 6,414,825,000 7,504,012,000
80
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
71500 Bayaran Pengangkutan Udara -Air Transport Fees -
71501 Bayaran Lapangan Terbang
Airport Fees And Charges 438,159 748,000 296,000 328,000
71502 Lesen JuruterbangPilot Licence
1,296,997 1,310,000 1,905,000 2,112,000
71503 Pendaftaran Kapal TerbangAircraft Registration
229,035 265,000 198,000 220,000
71505 Lesen Jurutera PenerbanganAviation Engineer License
92,254 90,000 126,000 140,000
71599 Bayaran-bayaran LainOther fees
186,113 187,000 184,000 203,000
Jumlah Bayaran Pengangkutan UdaraTotal Air Transport Fees
2,242,558 2,600,000 2,709,000 3,003,000
71900 Pelbagai Bayaran—Miscellaneous Payments—
71901 Bayaran Memeriksa Jentera Firma SwastaInspection Fees For Machinery Of Private Firms
6,779,808 7,018,000 9,749,000 10,809,000
71902 Pemeriksaan Dan Perkhidmatan Oleh Jabatan Kilang Dan JenteraInspection And Services ByDepartment Of Factory And Machinery
15,220,087 13,650,000 19,221,000 21,310,000
71906 Sijil Pendaftaran Kontraktor PendawaianRegistration Of Wiring Contractors
6,603 12,000 - -
81
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
LESEN, BAYARAN PENDAFTARAN DAN PERMIT—(samb.)LICENCES, REGISTRATION FEES AND PERMITS—(cont.)
Pelbagai Bayaran— (samb.)Miscellaneous Payments—(cont.)
71908 Lesen Dan Bayaran Lain Perkhidmatan KeretapiLicence And Other Fees For Train Services
1,053,202 1,188,000 1,222,000 1,355,000
71909 Fi Ketetapan KastamCustoms Ruling Fees
149,600 71,000 306,000 339,000
71910 Permit Import/Eksport Mayat, Tisu Manusia, Organisma dan Bahan PatogenikImport And Export Permit On Human Bodies, Tissues, Organisme And Patogenic
- - 1,000 1,000
71999 Bayaran LainOther Payments
88,136,441 53,431,000 79,177,000 87,785,000
Jumlah Pelbagai BayaranTotal Miscellaneous Payments
111,345,741 75,370,000 109,676,000 121,599,000
Jumlah Hasil Daripada Lesen, Bayaran Pendaftaran Dan PermitTotal Revenue From Licences,Registration Fees And Permits
9,434,232,362 9,607,591,000 11,778,718,000 13,059,279,000
72000 PERKHIDMATAN DAN BAYARANPERKHIDMATAN— SERVICE AND SERVICES FEES—
72100 Bayaran Iktisas -Professional Fees -
72101 Bayaran MahkamahCourt fees
88,091,622 86,463,000 91,947,000 96,912,000
82
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
Bayaran Iktisas— (samb.)Professional Fees—(cont.)
72102 Pengukuran Tanah Dan Lombong Firma SwastaLand And Mine Surveys ForPrivate Firms
5,841,296 4,900,000 6,212,000 6,547,000
72103 Bayaran Ujian MemanduDriving Test Fees
15,353,296 16,057,000 20,652,000 21,767,000
72105 Bayaran Jabatan HutanForest Department Fees
176,246 90,000 7,000 7,000
72106 Bayaran Ukur Dan MemanduJabatan LautSurvey And Pilotage Fees,Marine Department
1,602,057 1,659,000 1,609,000 1,695,000
72107 Bayaran Jabatan KimiaChemistry Department Fees
1,518,084 1,573,000 1,908,000 2,011,000
72108 Bayaran Peperiksaan JuruterbangPilot Examination Fees
513,666 537,000 773,000 815,000
72109 Bayaran Peperiksaan Jurutera PenerbanganExamination Fee For Aviation Engineer
67,246 60,000 83,000 87,000
72110 Bayaran Perkhidmatan Perubatan, Kesihatan Dan Pergigian Untuk Pesakit Luar - Warganegara MalaysiaMedical, Health And Dental Services Fees For Outpatients - Citizens
56,739,574 56,315,000 65,474,000 69,010,000
83
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
Bayaran Iktisas— (samb.)Professional Fees—(cont.)
72111 Bayaran Perkhidmatan Perubatan, Kesihatan Dan Pergigian Untuk Pesakit Luar - Warganegara AsingMedical, Health And Dental Services Fees For Outpatients - Non-Citizens
15,629,454 14,711,000 18,447,000 19,443,000
72112 Bayaran Perkhidmatan Perubatan, Kesihatan DanPergigian Untuk PesakitDalam - Warganegara MalaysiaMedical, Health And Dental Services Fees For Inpatients Citizens
81,695,543 71,836,000 77,688,000 81,884,000
72113 Bayaran Perkhidmatan Perubatan, Kesihatan Dan Pergigian Untuk Pesakit Dalam - Warganegara AsingMedical, Health And Dental Services Fees For Inpatients - Non-Citizens
33,028,879 27,505,000 30,650,000 32,305,000
72114 Bayaran Perkhidmatan Pesakit Bayar Penuh -Warganegara MalaysiaPatients Fully Paid Services Fees - Citizens
137,479 - 696,000 734,000
72115 Bayaran Perkhidmatan Pesakit Bayar Penuh -Warganegara AsingPatients Fully Paid Services Fees - Non-Citizens
87,726 - 493,000 519,000
72199 Bayaran-bayaran Iktisas Yang LainOther Professional Fees
16,268,991 16,298,000 17,137,000 18,063,000
Jumlah Bayaran IktisasTotal Professional Fees
316,751,159 298,004,000 333,776,000 351,799,000
84
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
72200 Bayaran Pelajaran -Education Fees -
72201 Bayaran Untuk Latihan Di Institut Pertanian Training Fees At AgricultureTraining Institute
17,800 32,000 - -
72202 Bayaran PoliteknikPolytechnic Fees
27,950,377 35,413,000 31,008,000 32,682,000
72203 Bayaran SekolahSchool fees
110,730 171,000 1,000 1,000
72204 Yuran KursusCourse Fees
17,725,944 14,630,000 13,541,000 14,272,000
72299 Bayaran Pendidikan Yang LainMiscellaneous Education Fees
5,109,078 5,030,000 5,738,000 6,048,000
Jumlah Bayaran PelajaranTotal Education Fees
50,913,929 55,276,000 50,288,000 53,003,000
72300 Bayaran Iklan -
Advertisement Fees -
72301 Siaran Perdagangan RadioCommercial Broadcasting Radio
15,723,312 13,383,000 15,086,000 15,901,000
72302 Siaran Perdagangan TVCommercial Broadcasting Television
69,496,547 68,029,000 60,809,000 64,093,000
72399 Bayaran Iklan Yang LainMiscellaneous Advertisement Fees
198,295 214,000 191,000 201,000
Jumlah Bayaran IklanTotal Advertisement Fees
85,418,154 81,626,000 76,086,000 80,195,000
85
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
72400 Bayaran Perkhidmatan -
Service Fees -
72401 Perkhidmatan Dan Jualan ElektrikElectrical Sales And Services
29,189 24,000 7,000 7,000
72402 Perkhidmatan Dan Jualan AirWater Sales And Services
11,721 16,000 9,000 10,000
72403 Perkhidmatan Dan Jualan Utiliti Yang LainSales And Services Of Other Utilities
35,469 49,000 7,000 8,000
72404 Perkhidmatan Kenderaan JalanTermasuk Bayaran Bagi Mengeluarkan Lesen Pendua Dan Kenaan Bayaran Penyiasatan Bagi Lesen Yang HilangRoad Vehicles Services
9,710,037 9,558,000 10,021,000 10,562,000
72405 Perkhidmatan Pertanian Termasuk Bayaran Pemeriksaan Dan Bayaran Untuk Membenarkan Tanaman Diimport Ke Dalam Negeri Dan Dieksport Daripada NegeriAgricultural Services
2,779,164 3,052,000 2,409,000 2,540,000
72406 Jualan Makanan Di InstitutLatihan PertanianSales Of Food In AgriculturalTraining Institute
23,972 35,000 5,000 5,000
72407 Bayaran Pengendalian KastamCustoms Handling Charges
2,761,858 2,431,000 3,118,000 3,287,000
72408 Bayaran Kastam Lebih MasaCustoms Overtime Payments
377,032 405,000 364,000 383,000
86
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
Bayaran Perkhidmatan -(samb.)
Service Fees -(cont.)
72409 Bayaran ProsesanProcessing Fees
18,840,786 20,232,000 25,159,000 26,518,000
72410 Bayaran Pengiring Dan Penjaga Tetap PolisPolice Escort And Permanent Guards Fees
98,361 113,000 219,000 231,000
72411 Bayaran Penapis Filem Dan VideoFilm And Video Censors Fees
18,307,630 17,605,000 14,699,000 15,492,000
72412 Bayaran Rumah Api TermasukBayaran Oleh Firma Perkapalan Untuk Semua Bot Yang Disediakan Oleh Kerajaan Lighthouse Dues
2,859,163 3,110,000 3,290,000 3,467,000
72413 Pendapatan Kapal Pendarat Dan Perahu Khas Yang Lain Termasuk Pendapatan Yang Diperolehi Oleh Kapal Tentera Di Teluk Intan, Perak Daripada Pendaratan Barang Untuk Perusahaan PersendirianEarnings From Landing Crafts And Special Vessels
16,071 16,000 15,000 16,000
72414 Pendapatan Kapal Pengangkutan BatuEarnings of Stone Carriers
314 - - -
72415 Bayaran Perkhidmatan BombaFire Services Fees
12,292,187 11,814,000 12,732,000 13,419,000
72416 Kutipan Dari AbatorCollections From Abattoir
1,588,926 1,481,000 1,468,000 1,547,000
87
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
Bayaran Perkhidmatan -(samb.)
Service Fees -(cont.)
72417 Kerja Percetakan Jabatan UkurPrinting Works - Survey Department
131,856 35,000 2,000 2,000
72418 Yuran Ujian Peringkat Asas Lembaga Latihan Perindustrian Dan Persijilan Ketukangan Kebangsaan Perindustrian Dan Persijilan Ketukangan KebangsaanFees For Elementary Examinations Of The National Craftsmanship Certification And Industrial Training Board Craftsmanship Certification And Industrial Training Board
10,390 6,000 - -
72419 Bayaran Lawatan PemeriksaanBerpasanganAccompanied Visit And Verification Fees
4,990 13,000 - -
72421 Bayaran Perkhidmatan PenginapanLodging Services Fees
169,034 49,000 365,000 384,000
72422 Bayaran Tender NomborPendaftaran KenderaanTender Fees For Vehicle Registration Numbers
109,281,998 98,478,000 154,039,000 162,358,000
72423 Bayaran Pertukaran Hakmilik KenderaanTransfer Of Ownership Fee For Vehicle
54,814,756 56,924,000 56,492,000 59,543,000
72424 Bayaran Tuntutan Hakmilik KenderaanFees For Claimant Of Ownership Of Vehicles
40,886,424 38,560,000 46,248,000 48,745,000
88
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)SERVICE AND SERVICES FEES—(cont.)
Bayaran Perkhidmatan -(samb.)
Service Fees -(cont.)
72425 Bayaran Timbang KenderaanVehicle Weighing Fees
4,109 3,000 1,000 1,000
72426 Bayaran Pemeriksaan KenderaanInspection Fees For Vehicles
10,873,463 2,135,000 - -
72427 Bayaran Penghasilan Dan Pembahagian Pemegang HartaOfficial Assignee Realisation And Distribution Fees
3,298,924 2,972,000 8,125,000 8,564,000
72428 Bayaran Pemegang Amanah RayaPublic Trustee Fees
554 1,000 - -
72431 Bayaran Pendapatan Perkhidmatan Di PengkalanKuburService Fees At Pengkalan Kubur
336,288 470,000 122,000 128,000
72432 Bayaran Kalibrasi PenerbanganFlight Calibaration Fees
1,022,429 1,237,000 777,000 819,000
72433 Bayaran Sijil AirworthinessAir Worthiness Certification Fees
3,565,993 3,867,000 3,619,000 3,815,000
72434 Bayaran Kemudahan Pemaliman UdaraAir Navigation Fees
28,361,631 30,399,000 27,242,000 28,714,000
72435 Bayaran Perkhidmatan KoperasiCooperative Service Fees
819,196 809,000 210,000 222,000
72436 Bayaran Masuk Dan Perkhidmatan Pusat Sains Negara National Science Center Entrance And Service Fees
416,998 265,000 335,000 353,000
89
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PERKHIDMATAN DAN BAYARANPERKHIDMATAN—(samb.)
SERVICE AND SERVICES FEES—(cont.)
Bayaran Perkhidmatan -(samb.)Service Fees -(cont.)
72437 Bayaran Proses Pemegang Pas Lawatan (Kerja Sementara)Processing Fees For Visitor’s Pass (Temporary Work)
80,754,797 79,829,000 72,591,000 76,510,000
72439 Bayaran Proses Lesen Pemajuan Perumahan Dan Permit Iklan Dan JualanProcessing Fees For Advertising Permit And Housing Developer License
- - 171,000 180,000
72499 Bayaran Perkhidmatan Yang LainOther Services Fees
40,497,654 38,040,000 43,450,000 45,796,000
Jumlah Bayaran PerkhidmatanTotal Service Fees
444,983,364 424,033,000 487,311,000 513,626,000
Jumlah Bayaran PerkhidmatanTotal Service Fees
898,066,606 858,939,000 947,461,000 998,623,000
73000 PEROLEHAN DARI JUALAN BARANG-BARANG —RETURNS FROM SALES OF GOODS —
73100 Jualan Barang-barang Cetak -Sales of Printed Materials -
73101 Jabatan Ukur - Jualan PetaSale of Maps - Survey Department
1,985,508 2,196,000 2,837,000 2,991,000
90
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PEROLEHAN DARI JUALAN BARANG-BARANG—(samb.)RETURNS FROM SALES OF GOODS—(cont.)
Jualan Barang-barang Cetak -(samb.)Sales of Printed Materials -(cont.)
73102 Jualan Barang Jabatan Perhutanan Termasuk Jualan Penerbitan Mengenai PerhutananForest Department- Sales Of Forestry Publications
15,092 13,000 29,000 31,000
73103 Jabatan Cetak-Jualan PercetakanPrinting Department - Sales Of Printed Materials
23,322 7,000 109,000 114,000
73104 Jabatan Cetak Jualan Warta Kerajaan Printing Department- Sales OfGovernment Gazette
27 - 1,000 1,000
73105 Hasil Jualan Borang TenderSales Of Tender Forms
16,095,165 17,498,000 17,952,000 18,922,000
73106 Hasil Jualan Penerbitan - Maklumat PerangkaanSales Of Publication - Statistical Information
638,787 711,000 726,000 765,000
73107 Hasil Jualan Penerbitan - HologramSales Of Publication - Hologram
4,768,095 5,071,000 3,713,000 3,913,000
73199 Jualan Barang Cetak Yang LainSales Of Other Printed Materials
10,763,808 11,659,000 10,079,000 10,623,000
Jumlah Jualan Barang CetakTotal Sales Of Printed Materials
34,289,804 37,155,000 35,446,000 37,360,000
91
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PEROLEHAN DARI JUALAN BARANG-BARANG—(samb.)RETURNS FROM SALES OF GOODS—(cont.)
73200 Jualan Barang-barang Stor -Sales of Store of Goods -
73201 Jualan Barang Pertanian Termasuk Jualan Tanaman, Buah-buahan, Bijian, Pokok Dan Keluaran Pertanian Yang Lain Oleh Stesyen PertanianSales of Agricultural Goods
1,072,263 855,000 692,000 730,000
73202 Jualan Woksyop Penjara - Perniagaan Termasuk Jualan Barang Pertukangan Tangan Kepada Orang Awam, PasukanKeselamatan, Bekalan Dan Barang Lain Yang Dibuat Oleh BanduanPrison Workshop Sales - Commercial
765,543 587,000 855,000 901,000
73203 Jualan Barang Haiwan Termasuk Jualan Benih Cacar, Serum Dan Jualan Daripada Stesyen Ternakan Haiwan Sales Of Veterinary Goods
2,755,731 2,552,000 2,208,000 2,327,000
73204 Jualan Barang Perubatan.Sales Of Medical Goods
41,406 46,000 52,000 55,000
73205 Kebajikan - Rancangan Badan PemasaranWelfare-Revenue From Sales Organisation Scheme
500 2,000 - -
73206 Hasil Jualan BajaRevenue From Sales Of Fertilisers
753 1,000 3,000 3,000
73299 Jualan Barang Stor Yang LainSales Of Other Store Goods
1,301,523 1,372,000 3,114,000 3,282,000
Jumlah Jualan Barang StorTotal Sales Of Store Goods
5,937,719 5,415,000 6,924,000 7,298,000
92
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
PEROLEHAN DARI JUALAN BARANG-BARANG—(samb.)RETURNS FROM SALES OF GOODS—(cont.)
73300 Jualan Harta Benda Kecuali YangDiperolehi Dari Peruntukan Pembangunan (Termasuk Tanah, Bangunan, Kemudahan Dan Alat Kelengkapan)-Sales Of Property Other Than That Procured Under Development Allocation -
73301 Jualan Harta Benda KerajaanSales Of Government Property
10,410,005 12,209,000 14,596,000 15,384,000
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
10,410,005 12,209,000 14,596,000 15,384,000
73900 Pelbagai Jualan -Miscellaneous Sales -
73901 Rancangan Menternak Lembu KerbauLivestock Rearing Plans
200 - - -
73902 Jualan Barang-Barang Rampasan Sale Of Seized Goods
5,389,203 4,477,000 5,567,000 5,868,000
73999 Jualan Yang LainOther Sales
7,935,295 5,770,000 5,234,000 5,516,000
Jumlah Pelbagai JualanTotal Miscellaneous Sales
13,324,698 10,247,000 10,801,000 11,384,000
Jumlah Penerimaan Daripada 63,962,226 65,026,000 67,767,000 71,426,000 Jualan BarangTotal Revenue From Sales Of Goods
93
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
74000 SEWAANRENTALS
74100 Sewa Tanah -Land Rental -
74199 Sewa Pelbagai TanahMiscellaneous Land Rental
123,202,892 193,751,000 92,209,000 97,188,000
Jumlah Sewa TanahTotal Land Rental
123,202,892 193,751,000 92,209,000 97,188,000
74200 Sewa Bangunan -Building Rental -
74201 Sewa Bangunan Kediaman 38,202,090 39,453,000 35,511,000 37,428,000 Residential Premises Rental
74202 Sewa Bangunan Pejabat Termasuk Institusi Pelajaran Dan Institusi Penyelidikan.Office Premises Rental.
12,816,803 7,343,000 8,258,000 8,704,000
74203 Sewa Bangunan Perusahaan Termasuk Bangunan Kilang, Loji, Bengkel Dan Kuari Industrial Building Rental
254,358 181,000 276,000 290,000
74204 Sewa Bangunan Penyetoran Termasuk Gudang Rumah Stor Dan Bangunan Stor Penyejuk. Store Building Rental
19,369 30,000 - -
74205 Sewa Asrama 17,851,502 18,671,000 20,252,000 21,346,000 Hostel Fees
74206 Sewaan Bangunan Pusat Konvensyen Antarabangsa Putrajaya (PICC) PICC Building Rental
1,044,400 1,884,000 2,415,000 2,546,000
74299 Sewa Bangunan LainOther Buildings Rental
18,541,608 18,657,000 16,729,000 17,633,000
Jumlah Sewa Bangunan 88,730,130 86,219,000 83,441,000 87,947,000 Total Building Rental
94
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
SEWAAN-(samb.)RENTALS-(cont.)
74300 Sewa Kenderaan -Vehicle Rental -
74301 Sewa Kenderaan Penumpang Termasuk Van, Bas, Kereta, Motosikal Dan Skuter. Passenger Vehicles Rental
33,045 23,000 186,000 196,000
74302 Sewa Lori Dan Kenderaan Pengangkutan Barang Bermotor Yang LainRental Of Lorries And Other Transportation Vehicles
3,698 1,000 11,000 13,000
74303 Sewa Kapal TerbangRental Of Aeroplanes
468,431 749,000 56,000 59,000
74304 Sewa Kapal Dan Bot 106,260 1,000 25,000 26,000 Rental For Ships And Boats
74399 Sewa Kenderaan Yang Lain 75,490 73,000 179,000 189,000 Rental For Other Vehicles
Jumlah Sewa Kenderaan 686,924 847,000 457,000 483,000 Total Vehicle Rental
74400 Sewa Jentera -Rental For Machinery -
74402 Sewa Jentera Pertanian 78,131 93,000 38,000 40,000 Rental For Agicultural Machinery
74499 Sewa Jentera Yang Lain 8,797 14,000 8,000 8,000 Rental For Other Machinery
Jumlah Sewa Jentera 86,928 107,000 46,000 48,000 Total Rental For Machinery
95
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
SEWAAN-(samb.)RENTALS-(cont.)
74500 Sewa Alat Kelengkapan Pejabat, Perabot Dan Kelengkapan -Rental Of Office Facilities And Furniture -
74501 Sewa Alat Kelengkapan Pejabat
132 12,000 9,000 10,000
Rental Of Office Facilities
74502 Sewa Perabot Dan KelengkapanRental Of Furniture And Fittings
30,936 15,000 12,000 12,000
Jumlah Sewa Alat Kelengkapan Pejabat, Perabot Dan Kelengkapan Total Rental Of Office Facilities, Furniture And Fittings
31,068 27,000 21,000 22,000
74600 Sewa Alat Kelengkapan Elektronik -Rental Of Electronic Equipment -
74601 Sewa Komputer Dan Peralatan Prosesan Data Elektronik Yang Lain Rental Of Computer And Other Electronic Data Processing Equipment
15,028 27,000 1,000 1,000
74699 Sewa Peralatan Elektronik Yang Lain Rental Of Other Electronic Equipment
633,726 1,142,000 - -
Jumlah Sewa Peralatan Elektronik Total Rental Of Electronic Equipment
648,754 1,169,000 1,000 1,000
74700 Sewa Peralatan Elektrik -Rental Of Electrical Equipment -
74701 Sewa Alat Hawa Dingin, Penyejuk Dan Pemanas Rental Of Airconditioning, Cooling And Heating Equipment
49,170 89,000 - -
96
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
SEWAAN-(samb.)RENTALS-(cont.)
Sewa Peralatan Elektrik -(samb.)Rental Of Electrical Equipment -(cont.)
74799 Sewa Peralatan Elektrik Yang LainRental Of Other Electrical Equipment
40,191 43,000 36,000 38,000
Jumlah Sewa Peralatan ElektrikTotal Rental Of Electrical Equipment
89,361 132,000 36,000 38,000
74800 Sewa Peralatan Penyiaran DanPerhubungan -Rental Of Broadcasting AndTelecommunication Equipment -
74803 Sewa Peralatan Penyiaran 1,581,917 2,348,000 927,000 977,000 Rental Of Broadcasting Equipment
74899 Sewa Peralatan Perhubungan Yang Lain Rental Of Other Telecommunication Equipment
14,550 11,000 17,000 18,000
Jumlah Sewa Peralatan Penyiaran Dan PerhubunganTotal Rental Of Broadcasting And Telecommunication Equipment
1,596,467 2,359,000 944,000 995,000
74900 Sewa Pelbagai -Miscellaneous Rental -
74999 Bayaran Sewa Yang Lain Payments From Other Rentals
2,034,922 2,007,000 1,724,000 1,817,000
Jumlah Sewa Pelbagai Total Miscellaneous Rental
2,034,922 2,007,000 1,724,000 1,817,000
Jumlah Sewaan 217,107,446 286,618,000 178,879,000 188,539,000 Total Rental
97
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI —(samb.)
NON-TAX REVENUE —(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN—(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
75100 Pulangan Pelaburan Daripada Institusi Kewangan -Return On Investment From Financial Institutions -75101 Faedah Dan Pulangan
Pelaburan Daripada Bank Bumiputra-Commerce Malaysia Bhd. Interest And Return On Investment From Bank Bumiputra-Commerce Malaysia Bhd.
7,480 9,000 - -
75102 Faedah Dan Pulangan Pelaburan Daripada Bank Pertanian Malaysia Interest And Return On Investment From Bank Pertanian Malaysia
- 5,000 - -
75103 Faedah Dan Pulangan Pelaburan Daripada Bank Pembangunan (M) Bhd Interest And Return On Investment From Bank Pembangunan (M) Bhd
- 90,000 - -
75105 Faedah Dan Pulangan Daripada Bank Negara Malaysia Interest And Return From The Malaysian Central Bank
1,200,001,180 1,200,000,000 1,500,000,000 1,200,000,000
75106 Faedah Dan Pulangan Daripada Bank Islam Malaysia Berhad Interest And Return From Bank Islam Malaysia Berhad
128 - - -
75107 Faedah Dan Pulangan Daripada Malaysia Kuwaiti Investment Corporation. Interest And Return On Investment From Malaysia Kuwaiti Investment Corporation
3,131,700 2,800,000 4,000,000 4,000,000
98
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN—(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
Pulangan Pelaburan Daripada Institusi Kewangan -(samb.)Return On Investment From Financial Institutions -(cont.)
75199 Faedah Dan Pulangan Pelaburan Daripada Institusi Kewangan Yang Lain Interest And Return On Investment From Other Financial Institutions
55,003,805 5,000,000 50,000,000 55,000,000
Jumlah Pulangan Pelaburan Daripada Institusi Kewangan Total Return On Investment From Financial Institutions
1,258,144,293 1,207,904,000 1,554,000,000 1,259,000,000
75200 Pulangan Pelaburan DaripadaInstitusi Bukan Kewangan -Return On Investments FromNon-Financial Institutions -
75201 Hasil Dan Faedah Dari Pelaburan Dalam Keretapi Tanah MelayuInterest And Return On Investment From KTM
- 1,000 - -
75207 Hasil Dan Faedah Dari Pelaburan Dalam Perbadanan Nasional Berhad (PERNAS)Interest And Return On Investment From Perbadanan Nasional Berhad (PERNAS)
10,902,728 - - -
75209 Faedah Dan Pulangan Pelaburan Daripada Syarikat Kemajuan Perumahan Pegawai-Pegawai Kerajaan BerhadInterest And Return On Investment From Syarikat Kemajuan Perumahan Pegawai-Pegawai Kerajaan Berhad
10,670,731 11,000,000 10,671,000 11,000,000
99
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.) Pulangan Pelaburan Daripada
Institusi Bukan Kewangan -(samb.)Return On Investments FromNon-Financial Institutions -(cont.)
75213 Faedah Dan Pulangan Pelaburan Daripada Petroliam Nasional Berhad (PETRONAS)Interest And Return On Investment From Petroliam Nasional Berhad (PETRONAS)
24,000,000,000 24,000,000,000 30,000,000,000 30,000,000,000
75214 Faedah Dan Pulangan Pelaburan Daripada Tenaga Nasional Berhad (TNB)Interest And Return On Investment From Tenaga Nasional Berhad (TNB)
- 25,000 5,054,000 5,054,000
75218 Faedah Dan Pulangan Pelaburan Daripada Perbadanan Perusahaan - Perusahaan Berat Malaysia Berhad (HICOM)Interest And Return On Investment From Perusahaan Berat Malaysia Berhad (HICOM)
- - 363,000 363,000
75224 Faedah Dan Pulangan Pelaburan Daripada Penang Port Sdn BhdInterest And Return On Investment From Penang Port Sdn Bhd
3,217,110 3,000,000 1,234,000 3,000,000
75225 Faedah Dan Pulangan Pelaburan Daripada Sykt.Telekom (M) BhdInterest And Return On Investment From Sykt.Telekom (M) Bhd
58,867 90,000 6,360,000 6,360,000
75227 Faedah Dan Pulangan Pelaburan Daripada Percetakan Nasional (M) Bhd Interest And Return On Investment From National Printers (M) Bhd
8,395,000 30,000,000 1,000,000 1,000,000
100
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL BUKAN CUKAI—(samb.)NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
Pulangan Pelaburan DaripadaInstitusi Bukan Kewangan -(samb.)Return On Investments FromNon-Financial Institutions -(cont.)
75229 Faedah Dan Pulangan Pelaburan Daripada Bintulu Port Sdn BhdInterest And Return On Investment From Bintulu Port Sdn Bhd
- - 7,239,000 7,239,000
75230 Faedah Dan Pulangan Pelaburan Daripada Amanah Raya BhdInterest And Return On Investment From Amanah Raya Bhd
1,800,000 600,000 1,200,000 1,200,000
75231 Hasil Dan Faedah Dari Pelaburan Daripada Khazanah BerhadInterest And Return On Investment From Khazanah Berhad
- 30,000,000 2,000,000,000 2,000,000,000
75233 Hasil Dan Faedah Dari Pelaburan Dalam Lembaga Penyatuan Dan Pemulihan Tanah Persekutuan (FELCRA)Revenue And Interest From Investment In Federal Land Consolidation And Reclamation Authority (FELCRA)
- 10,000,000 - -
75234 Hasil Dan Faedah Dari Pelaburan Dalam UDA Holdings BerhadRevenue And Interest From Investment In Uda Holdings Berhad
- 3,000 3,000 3,000
101
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
Pulangan Pelaburan DaripadaInstitusi Bukan Kewangan -(samb.)Return On Investments FromNon-Financial Institutions -(cont.)
75299 Faedah Dan Pulangan Pelaburan Daripada Institusi Bukan Kewangan Yang LainInterest And Return On Investment From Other Non-financial Institutions
15,878,232 13,000,000 15,000,000 20,000,000
Jumlah Pulangan Pelaburan Daripada Institusi Bukan KewanganTotal Return On Investments From Non-Financial Institutions
24,050,922,668 24,097,719,000 32,048,124,000 32,055,219,000
75300 Pulangan Pelaburan Daripada Luar Negeri -Return On Investment From Foreign Countries -
75303 Keuntungan Bersih Daripada Kadar Pertukaran WangNet Profit From Exchange Rates
14,036,738 2,000 2,000 2,000
75304 Keuntungan Dari Harta Kewangan Pesuruhjaya MatawangProfit From Financial Instrument Of Money Commissioner
- 6,000 - -
75399 Faedah Dan Pulangan Pelaburan Daripada Luar Negeri Yang LainInterest And Returns From Other External Investments
1,573,116 3,494,000 3,000,000 3,000,000
Jumlah Pulangan Pelaburan Daripada Luar NegeriTotal Return On Investments From Foreign Countries
15,609,854 3,502,000 3,002,000 3,002,000
102
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
75400 Pulangan Daripada PelaburanDalam Negeri Yang Lain -Returns From Other Internal Investments -
75401 Faedah Daripada Baki Wang 8,610,152 10,000,000 10,000,000 10,000,000 Dalam Bank Interest On Bank Balances
75403 Faedah Atas Pinjaman Daripada Akaun Hasil Disatukan Dan Lain-LainInterest On Loans From Consolidated And Other Revenue Accounts
13,809,896 30,000,000 20,000,000 20,000,000
75404 Faedah Atas Pinjaman Daripada Kumpulan Wang PembangunanInterest On Loans From Development Fund
251,467,600 200,000,000 200,000,000 200,000,000
75405 Faedah Daripada Pelaburan Dalam Sekuriti Kerajaan Malaysia Interest On Malaysian Government Securities
3,318,866 4,000,000 4,000,000 4,000,000
75406 Faedah Dan Pulangan Daripada
33,497,519 31,000,000 35,000,000 35,000,000
Pinjaman-Pinjaman Yang Lain
Interest And Returns On Other Loans
75407 Faedah Wang Simpanan Atas 9,532,986 8,000,000 10,000,000 10,000,000 Panggilan Interest And Returns On Deposits At Call
75408 Faedah Dan Pulangan Daripada
91,355 100,000 50,000 50,000
Pendahuluan KenderaanInterest And Returns OnConveyance Loans
103
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
Pulangan Daripada PelaburanDalam Negeri Yang Lain -(samb.)Returns From Other Internal Investments -(cont.)
75409 Faedah Dan Pulangan DaripadaWang Simpanan Tetap Dengan Bank Interest On Fixed Deposit With Commercial Banks
9,531,533 9,000,000 9,000,000 9,000,000
75410 Faedah Dari Operasi Pasaran Wang Interest From Money Market Operations
473,751,032 600,000,000 500,000,000 500,000,000
75411 Faedah Daripada Pinjaman Perumahan Golongan Berpendapatan RendahInterest On Housing Loans From The Lower Income Groups
229,512 230,000 250,000 250,000
75412 Faedah Dari Akaun New Investment FundInterest From New InvestmentFund Account
1,500,000 1,500,000 1,500,000 1,500,000
75415 Faedah Dan Pulangan Pelaburan Daripada Pendahuluan Komputer Interests And Return From Computer Advance
1 7,000 4,000 4,000
75416 Faedah Dan Pulangan Pelaburan Daripada Wang Yang Tidak DituntutInterests And Return From Investment Of Unclaimed Monies
71,471,700 60,000,000 80,000,000 80,000,000
75417 Pulangan Dari Baki Akaun 6,928,175 9,000,000 9,000,000 9,000,000 Bank Al-WadiahReturns From Al-WadiahBank Account Balance
104
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
FAEDAH DAN PULANGAN DARIPADA PELABURAN —(samb.)INTEREST AND RETURNS ON INVESTMENT—(cont.)
Pulangan Daripada PelaburanDalam Negeri Yang Lain -(samb.)Returns From Other Internal Investments -(cont.)
75499 Faedah Dan Pulangan PelbagaiPelaburan Termasuk Keuntungan Jualan PelaburanInterest And Return On Miscellaneous Investments Including Sales Of Investments
6,199,974,820 6,296,204,000 4,389,714,000 1,246,396,000
Jumlah Pulangan Dari Pelaburan Dalam Negeri Yang Lain Total Proceeds From Other Internal Investments
7,083,715,147 7,259,041,000 5,268,518,000 2,125,200,000
Jumlah Faedah Dan PerolehanDaripada PelaburanTotal Interest And ReturnOn Investments
32,408,391,962 32,568,166,000 38,873,644,000 35,442,421,000
76000 DENDA DAN HUKUMANFINES AND PENALTIES
76100 Denda Dan Hukuman -
Fines and Penalties -
76101 Bayaran-Bayaran Menyelesaikan Tanpa Perbicaraan Out-of-court Settlement Fees
334,182,430 321,494,000 326,824,000 344,473,000
76102 Denda Dan Rampasan 140,831,345 156,868,000 113,165,000 119,275,000 Fines And Forfeitures
76103 Hukuman Kerana Pecah KontrakPenalties For Breach Of Contract
22,927,263 17,017,000 25,753,000 27,144,000
105
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
DENDA DAN HUKUMAN—(samb.)FINES AND PENALTIES—(cont.)
Denda Dan Hukuman -(samb.)
Fines and Penalties -(cont.)
76104 Bayaran Gantirugi Kerosakan Dan Kemusnahan Bangunan KerajaanCompensation For Loss Or Damage To Government Buildings
139,274 157,000 29,000 31,000
76105 Hasil Guaman 917,486 751,000 377,000 397,000 Legal Fees
76106 Denda Pegawai Awam 317,594 373,000 242,000 255,000 Fines From Public Servants
76107 Pelucutan Harta Di BawahAkta Dadah MerbahayaForfeiture Of Property Under The Dangerous Drugs Act
5,562,768 5,855,000 5,718,000 6,027,000
76108 Surcaj Cukai Jualan 205,068 364,000 88,000 93,000 Surcharge from Sales Tax
76109 Surcaj Cukai Perkhidmatan 17,668 31,000 22,000 24,000 Surcharge from Service Tax
76110 Denda Atas Kesalahan Pelesenan Kenderaan PerdaganganFines on Commercial Vehicle Licensing Offences
190,011 130,000 202,000 212,000
76111 Bayaran Denda Lewat Sijil Amalan Tahunan Profesional Jagaan KesihatanFine For Late Payment Of Annual Professional Healthcare Practice Certificate
94,609 148,000 191,000 202,000
76112 Penalti Cukai Jualan 9,881,672 2,228,000 5,291,000 5,576,000 Sales Tax Penalties
106
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
DENDA DAN HUKUMAN—(samb.)FINES AND PENALTIES—(cont.)
Denda Dan Hukuman -(samb.)
Fines and Penalties -(cont.)
76113 Penalti Cukai Perkhidmatan 10,225,129 4,964,000 12,896,000 13,592,000 Service Tax Penalties
76114 Hasil Siasatan Pencegah 1,655,095 582,000 1,239,000 1,306,000 Investigation Revenue
76115 Penalti Cukai Jualan Tempatan 14,144 18,000 - -
Local Sales Tax Penalties
76199 Pelbagai Bayaran Penalti Dan HukumanMiscellaneous Fines And Penalties
22,122,782 23,708,000 15,296,000 16,122,000
Jumlah Denda Dan Hukuman 549,284,338 534,688,000 507,333,000 534,729,000 Total Fines And Penalties
77000 SUMBANGAN DAN PAMPASAN DARIPADA LUAR NEGERI DAN SUMBANGAN TEMPATAN —CONTRIBUTIONS AND COMPENSATION FROM FOREIGN COUNTRIES AND LOCAL CONTRIBUTIONS —
77100 Pampasan Bagi Perkhidmatan Daripada Luar Negeri -Compensation For ServicesFrom Overseas -
77102 Rancangan Perkhidmatan Bantuan Seberang LautOverseas Services Aid Plan
2,225 2,000 - -
77199 Bayaran-Bayaran Pampasan Yang LainOther Compensations
426,442 - 88,000 92,000
Jumlah Pampasan Bagi Perkhidmatan Daripada Luar NegeriTotal Compensation For Services From Overseas
428,667 2,000 88,000 92,000
107
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.) SUMBANGAN DAN PAMPASAN
DARIPADA LUAR NEGERI DAN SUMBANGAN TEMPATAN—(samb.)CONTRIBUTIONS AND COMPENSATION FROM FOREIGN COUNTRIES AND LOCAL CONTRIBUTIONS—(cont.)
Pampasan Bagi Perkhidmatan Daripada Luar Negeri -(samb.)Compensation For ServicesFrom Overseas -(cont.)
77300 Pemberian Kerajaan Asing -Contribution From Foreign Governments -
77399 Pelbagai Pemberian Kerajaan AsingMiscellaneous Contribution From Foreign Governments
114 - 788,000 831,000
Jumlah Pemberian Kerajaan AsingTotal Contribution From Foreign Governments
114 - 788,000 831,000
77400 Sumbangan Tempatan -Local Contributions -
77401 Syarikat-syarikat 51,299 1,000 - - Companies
77402 Pertubuhan-pertubuhan SukarelaVoluntary Organizations
5,180 - - -
77403 Individu-IndividuIndividual
400 1,000 1,000 1,000
77404 Badan Berkanun - Suruhanjaya Syarikat Malaysia (SSM)Statutory Body - Companies Commission of Malaysia
138,243,784 2,000 - -
77405 Badan Berkanun - Perbadanan Harta Intelek Malaysia Statutory Body - Intellectual Property Corporation Of Malaysia
848 2,000 - -
108
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
SUMBANGAN DAN PAMPASAN DARIPADA LUAR NEGERI DAN SUMBANGAN TEMPATAN—(samb.)CONTRIBUTIONS AND COMPENSATION FROM FOREIGN COUNTRIES AND LOCAL CONTRIBUTIONS—(cont.)
Pampasan Bagi Perkhidmatan Daripada Luar Negeri -(samb.)Compensation For ServicesFrom Overseas -(cont.)
77406 Metrology Corporation Malaysia Sdn. Bhd.Metrology Corporation Malaysia Sdn. Bhd.
2,344,161 1,804,000 1,907,000 2,010,000
Jumlah Sumbangan Tempatan 140,645,672 1,810,000 1,908,000 2,011,000Total Local Contributions
Jumlah Sumbangan Dan Pampasan Daripada Luar Negeri Dan TempatanTotal Contributions And Compensations From Local And Foreign Countries
141,074,453 1,812,000 2,784,000 2,934,000
78000 PENDAPATAN DARIPADA AKTIVITICARIGALI MINYAK DAN GAS MTJAINCOME FROM EXPLORATION OFOIL AND GAS MTJA
78100 Pendapatan daripada Operasi Petroleum Pihak Berkuasa Bersama Malaysia-Thailand (MTJA) -Income from Petroleum OperationMalaysia-Thailand Joint Authority (MTJA) -
78101 Royalti MTJA 88,603,092 102,155,000 167,361,000 176,398,000 Royalty MTJA
78102 Keuntungan MTJA 146,703,537 164,575,000 343,150,000 361,680,000 Profits MTJA
78103 Bonus MTJA 3,055,908 1,955,000 - - Bonus MTJA
109
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL BUKAN CUKAI—(samb.)
NON-TAX REVENUE—(cont.)
PENDAPATAN DARIPADA AKTIVITICARIGALI MINYAK DAN GAS MTJA—(samb.)INCOME FROM EXPLORATION OFOIL AND GAS MTJA—(cont.)
78200 Pendapatan daripada Operasi Bukan Petroleum Pihak BerkuasaBersama Malaysia-Thailand (MTJA) -Income from Non-PetroleumOperation - Malaysia-Thailand Joint Authority (MTJA) -
78201 Hasil Dari Jualan Aset PSCRevenue From PSC Assets Sales
- - 9,055,000 9,545,000
Jumlah Pendapatan Daripada Aktiviti Carigali Minyak Dan Gas MTJATotal Income From Exploration Of Oil And Gas MTJA
238,362,537 268,685,000 519,566,000 547,623,000
JUMLAH HASIL BUKAN CUKAI TOTAL NON-TAX REVENUE
43,950,481,930 44,191,525,000 52,876,152,000 50,845,574,000
80000 TERIMAAN BUKAN HASIL —NON REVENUE RECEIPTS —
81000 PULANGAN BALIK PERBELANJAAN —REFUNDS OF EXPENDITURE —
81100 Pulangan Balik Perbelanjaan Am -Refunds of General Expenditure -
81101 Terimaan Balik Bayaran Tahun LaluRecoveries Of Payments In Previous Years
266,137,159 274,025,000 351,414,000 370,390,000
81102 Bayaran Balik Pinjaman Daripada Akaun Hasil Disatukan Dan KumpulanwangPinjaman Yang LainRepayments Of Loans Granted From Consolidated Revenue Account And Other Loan Funds
54,729,555 54,309,000 18,074,000 19,050,000
110
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM 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.)
81103 Pulangan Balik Gaji Kerana Letak JawatanRefunds Of Salary On Resignation
460,750 531,000 531,000 560,000
81104 Pulangan Balik Perbelanjaan LatihanRefunds Of Training Expenses
7,029,214 6,689,000 - -
81105 Terimaan Balik Kos Penyediaan MakananRecovered Cost Of Food Supplied
29,517,802 31,437,000 28,587,000 30,131,000
81106 Lebihan Dari Akaun Barang PerkilanganSurplus From Manufacturing Goods Account
6,250 5,000 1,000 1,000
81199 Bayaran Balik Yang LainOther Repayments
7,503,493 6,434,000 69,948,000 74,526,000
Jumlah Pulangan Balik Perbelanjaan AmTotal Refunds Of General Expenditure
365,384,223 373,430,000 468,555,000 494,658,000
81200 Pulang Balik Wang Amanah -Refunds Of Trust Fund -
81299 Lebihan Dari Akaun Amanah Yang LainSurplus From Other OperatingTrust Fund
1,377,861 201,000 1,782,000 1,878,000
Jumlah Pulang Balik Wang AmanahTotal Trust Fund Refunded
1,377,861 201,000 1,782,000 1,878,000
111
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM TERIMAAN BUKAN HASIL—(samb.)
NON REVENUE RECEIPTS—(cont.)
PULANGAN BALIK PERBELANJAAN—(samb.)REFUNDS OF EXPENDITURE—(cont.)
81300 Pulang Balik Wang Tak Dituntut -Unclaimed Monies Refunded -
81301 Kemenangan Pertaruhan Pool 60,172,794 61,571,000 70,709,000 74,527,000 Tak TuntutUnclaimed Pool Winnings
81302 Wang Tak Dituntut 1,966,015 3,010,000 5,333,000 5,621,000 Unclaimed Fund
81303 Cek Terbatal Tak Dituntut 21,040,513 21,565,000 26,288,000 27,708,000 Unclaimed Fund from Cancelled Cheques
81399 Pelbagai Bayaran Balik 28,723 23,000 3,000 3,000 Miscellaneous Refunds
Jumlah Pulang Balik Tak DituntutTotal Unclaimed Monies Refunded
83,208,045 86,169,000 102,333,000 107,859,000
Jumlah Pulangan Balik PerbelanjaanTotal Refunds Of Expenditure
449,970,129 459,800,000 572,670,000 604,395,000
82000 Terimaan Daripada Agensi KerajaanReceipts from Goverment Agencies
82100 Terimaan Untuk Perkhidmatan -Receipts For Services -
82101 Bayaran Memeriksa Jentera Kerajaan Termasuk Bayaran Pemeriksaan Kenderaan Dan Jentera Yang Dibayar Oleh Agensi KerajaanInspection Fees On Government Machinery
33,852 45,000 80,000 84,000
112
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM TERIMAAN BUKAN HASIL—(samb.)
NON REVENUE RECEIPTS—(cont.)
Terimaan Daripada Agensi Kerajaan—(samb.)
Receipts from Goverment Agencies —(cont.)
Terimaan Untuk Perkhidmatan -(samb.)Receipts For Services -(cont.)
82102 Bayaran AuditAudit fees
1,612,431 1,839,000 934,000 984,000
82103 Bayaran Ukuran Agensi-Agensi KerajaanGovernment Agencies Survey Fees
487,879 324,000 347,000 365,000
82107 Perkhidmatan Kepada Bank SimpananServices To Saving Bank
7,275 8,000 - -
82108 Bayaran Jabatan Kimia - Agensi-agensi KerajaanChemistry Department Fees - Government Agencies
555,490 613,000 420,000 443,000
82199 Pelbagai Terimaan Untuk PerkhidmatanMiscellaneous Receipts For Services
316,854 396,000 635,000 670,000
Jumlah Terimaan Untuk PerkhidmatanTotal Receipts For Services
3,013,781 3,225,000 2,416,000 2,546,000
82200 Bayaran Balik -Repayments -
82202 Bayaran Balik Pencen DaripadaBank SimpananPension Reimbursement FromSavings Bank
693 1,000 - -
82205 Terimaan Balik Bahagian Kerajaan KWSP Termasuk Pulangbalik Sumbangan Kerajaan Dari Pegawai Kerajaan Yang BersaraRecoveries Of Government’s Share of E.P.F. Contribution
1,696,991 645,000 396,000 417,000
113
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM TERIMAAN BUKAN HASIL—(samb.)
NON REVENUE RECEIPTS—(cont.)
Terimaan Daripada Agensi Kerajaan—(samb.)
Receipts from Goverment Agencies—(cont.)
Bayaran Balik -(samb.)Repayments -(cont.)
82206 Bayaran Balik Kerajaan Negeri Dan BerkanunKepada Bank Pembangunan AsiaRefund From State Governments And Statutory Bodies To Asia Development Bank
3,287 4,000 - -
82299 Pelbagai Bayaran BalikMiscellaneous Repayment
163,318 187,000 21,018,000 22,153,000
Jumlah Bayaran BalikTotal Repayments
1,864,288 837,000 21,414,000 22,570,000
82300 Pemberian Dan Caruman -Contributions And Grants -
82399 Pelbagai Pemberian Dan CarumanMiscellaneous Contributions And Grants
1 - - -
Jumlah Pemberian Dan CarumanTotal Contributions And Grants
1 - - -
82400 Jualan -Sales -
82401 Jualan Bengkel Penjara Kepada Agensi KerajaanPrison Workshop Sales ToGovernment Agencies
1,385 3,000 - -
82402 Hasil Jualan Percetakan Dan Alatulis Oleh Jabatan Percetakan Negara Kepada Agensi KerajaanSales Of Printing And Stationery By National Printing Department
914 1,000 1,000 1,000
114
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM TERIMAAN BUKAN HASIL—(samb.)
NON REVENUE RECEIPTS—(cont.)
Terimaan Daripada Agensi Kerajaan —(samb.)Receipts From Goverment Agencies—(cont.)
Jualan -(samb.)Sales -(cont.)
82499 Pelbagai Jualan 931,922 903,000 269,000 283,000 Miscellaneous Sales
Jumlah Jualan 934,221 907,000 270,000 284,000 Total Sales
82500 Pelbagai Terimaan -Miscellaneous Receipts -
82599 Terimaan Yang Lain 4,871,994 2,060,000 1,689,000 1,781,000 Other Receipts
Jumlah Pelbagai Terimaan 4,871,994 2,060,000 1,689,000 1,781,000 Total Miscellaneous Receipts
Jumlah Terimaan Daripada 10,684,285 7,029,000 25,789,000 27,181,000 Agensi KerajaanTotal Receipts From Government Agencies
JUMLAH TERIMAAN BUKAN CUKAITOTAL NON-REVENUE RECEIPTS
460,654,414 466,829,000 598,459,000 631,576,000
90000 HASIL WILAYAH-WILAYAH PERSEKUTUANREVENUE FROM FEDERAL TERRITORIES
91000 HASIL CUKAI WILAYAH-WILAYAH PERSEKUTUAN—REVENUE FROM FEDERAL TERRITORIES —
91100 Cukai Langsung -Direct Taxes -
91101 Premium Dan Cukai Tanah 209,443,317 307,436,000 292,042,000 307,812,000 Premium And Quit Rent
115
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM HASIL WILAYAH-WILAYAH
PERSEKUTUAN—(samb.)REVENUE FROM FEDERAL TERRITORIES—(cont.)
HASIL CUKAI WILAYAH-WILAYAH PERSEKUTUAN—(samb.)REVENUE FROM FEDERAL TERRITORIES—(cont.)
Cukai Langsung -(samb.)Direct Taxes -(cont.)
91199 Pelbagai Cukai LangsungOther Direct Taxes
131 - - -
Jumlah Cukai LangsungTotal Direct Taxes
209,443,448 307,436,000 292,042,000 307,812,000
91200 Cukai Tidak Langsung -Indirect Taxes -
91299 Pelbagai Cukai Tidak LangsungOther Indirect Taxes
100 - - -
Jumlah Cukai Tidak LangsungTotal Indirect Taxes
100 - - -
Jumlah Hasil Cukai Wilayah-Wilayah PersekutuanTotal Tax Revenue From Federal Territories
209,443,548 307,436,000 292,042,000 307,812,000
92000 HASIL BUKAN CUKAI WILAYAHPERSEKUTUAN —NON-TAX REVENUE FROM FEDERALTERRITORIES —
92100 Lesen, Bayaran Pendaftaran Dan Permit -Licences, Registration Fees And Permits -
92102 Tanah Dan GalianLands And Minerals
111,160 130,000 153,000 161,000
92103 Lesen Hasil Dalam NegeriInland Revenue Licences
320,563 304,000 368,000 388,000
92104 Kedai Tuak KerajaanGovernment Toddy Shops
355,766 392,000 330,000 348,000
116
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL WILAYAH-WILAYAH PERSEKUTUAN—(samb.)REVENUE FROM FEDERAL TERRITORIES—(cont.)
HASIL BUKAN CUKAI WILAYAHPERSEKUTUAN—(samb.)NON-TAX REVENUE FROM FEDERALTERRITORIES—(cont.)
Lesen, Bayaran Pendaftaran Dan Permit -(samb.)Licences, Registration Fees And Permits -(cont.)
92199 Pelbagai Hasil Lesen Dan PermitMiscellaneous Revenue Of Licences And Permits
1,781,734 1,424,000 1,970,000 2,076,000
Jumlah Lesen, Bayaran Pendaftaran Dan PermitTotal Licences, Registration Fees And Permits
2,569,223 2,250,000 2,821,000 2,973,000
92200 Perkhidmatan Dan Bayaran Perkhidmatan -Services And Services Fee -
92201 Bayaran Mahkamah Atau Pejabat, Bayaran Untuk Perkhidmatan Khas Dan Bayaran Ganti BantuanFees Of Courts Or Offices, Payments For Specific Services And Reimbursement-in-aid
2,427 3,000 3,000 3,000
92203 Bayaran Pelabuhan Dan DermagaPayment For Use Of Ports And Wharfs
3,425,070 3,747,000 4,322,000 4,555,000
92205 Perkhidmatan Dan Jualan AirWater Sales And Services
10,047,192 11,547,000 9,718,000 10,243,000
92299 Pelbagai Perkhidmatan Dan Bayaran Perkhidmatan LainOther Services And Services Fees
59,067,242 95,044,000 18,113,000 19,092,000
Jumlah Perkhidmatan Dan Bayaran PerkhidmatanTotal Services And Services Fee
72,541,931 110,341,000 32,156,000 33,893,000
117
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL WILAYAH-WILAYAH PERSEKUTUAN—(samb.)REVENUE FROM FEDERAL TERRITORIES—(cont.)
HASIL BUKAN CUKAI WILAYAHPERSEKUTUAN—(samb.)NON-TAX REVENUE FROM FEDERALTERRITORIES—(cont.)
92300 Perolehan Dari Jualan Aset -Returns From Sales Of Assets -
92399 Pelbagai Hasil JualanMiscellaneous Revenue From Sales
32,567 46,000 26,000 27,000
Jumlah Perolehan Dari Jualan AsetTotal Returns From Sales Of Assets
32,567 46,000 26,000 27,000
92400 Sewaan -Rentals -
92401 Sewa Bangunan KediamanResidential Premises Rentals
13,697,815 12,965,000 13,563,000 14,295,000
92402 Sewa Bangunan Bukan Kediaman Kecuali GuDangNon-Residential Premises Rentals Except Warehouses
2,506,920 - 1,410,000 1,485,000
92499 Pelbagai Sewa 84,304 137,000 34,000 37,000 Miscellaneous Rental
Jumlah SewaanTotal Rentals
16,289,039 13,102,000 15,007,000 15,817,000
92900 Pelbagai Hasil Bukan Cukai -Miscellaneous Non-Tax Revenue -
92999 Hasil Bukan Cukai Yang LainOther Non -Tax Revenue
4,933,423 6,861,000 3,704,000 3,905,000
Jumlah Pelbagai Hasil Bukan CukaiTotal Miscellaneous Non-Tax Revenue
4,933,423 6,861,000 3,704,000 3,905,000
Jumlah Hasil Bukan Cukai Daripada Wilayah PersekutuanTotal Non -Tax Revenue FromFederal Territories
96,366,183 132,600,000 53,714,000 56,615,000
118
BUTIR-BUTIR ANGGARAN HASIL TAHUN 2009*DETAILS OF ESTIMATED REVENUE FOR THE YEAR 2009*
*(SEBELUM DIAMBILKIRA PERUBAHAN-PERUBAHAN CUKAI)*(BEFORE TAKING INTO ACCOUNT TAX CHANGES)
KOD HASIL(Revenue Code)
PENDAPATANSEBENAR
TAHUN 2007
(Actual Revenue 2007)
ANGGARAN TAHUN 2008
(Selepas Perubahan
Cukai 2008)(2008 Estimate -After 2008 tax
changes)
ANGGARAN DISEMAK
2008 (Revised 2008
Estimate)
ANGGARAN TAHUN
2009 (2009 Estimate)
RM RM RM RM
HASIL WILAYAH-WILAYAH PERSEKUTUAN—(samb.)REVENUE FROM FEDERAL TERRITORIES—(cont.)
HASIL BUKAN CUKAI WILAYAHPERSEKUTUAN—(samb.)NON-TAX REVENUE FROM FEDERALTERRITORIES—(cont.)
Pelbagai Hasil Bukan Cukai -(samb.)Miscellaneous Non-Tax Revenue -(cont.)
JUMLAH HASIL DARIPADA WILAYAHPERSEKUTUANTOTAL REVENUE FROMFEDERAL TERRITORIES
305,809,731 440,036,000 345,756,000 364,427,000
Jumlah Hasil Cukai Total Tax Revenue
95,168,389,525 101,343,611,000 107,737,168,000 124,378,051,000
Cukai Langsung 69,396,275,269 73,886,311,000 77,579,454,000 92,125,659,000 Direct Taxes
Cukai Tidak Langsung
25,772,114,256 27,457,300,000 30,157,714,000 32,252,392,000
Indirect Taxes
Jumlah Hasil Bukan Cukai
43,950,481,930 44,191,525,000 52,876,152,000 50,845,574,000
Total Non-Tax Revenue
Jumlah Terimaan Bukan Hasil
460,654,414 466,829,000 598,459,000 631,576,000
Total Non-Revenue Receipts
Jumlah Hasil Daripada 305,809,731 440,036,000 345,756,000 364,427,000 Wilayah Persekutuan Revenue From Federal Territories
JUMLAH HASIL BIASA KERAJAAN PERSEKUTUAN
TOTAL FEDERAL GOVERNMENT
ORDINARY REVENUE
139,885,335,600 146,442,001,000 161,557,535,000 176,219,628,000
JD125753—PNMB., K.L.