PKKP disediakan bertujuan untuk menunjukkan kedudukan kewangan, aliran wang tunai dan prestasi kewangan. Penyata ini melaporkan transaksi kewangan berkaitan punca dan penggunaan sumber kewangan seperti yang telah diperuntukkan oleh Parlimen bagi tahun kewangan.

PPKP disediakan mengikut format yang ditetapkan di bawah Piawaian Perakaunan Kerajaan (PKK) bertujuan untuk menetapkan dasar dan piawaian perakaunan serta asas persembahan penyata kewangan tahunan yang perlu dipatuhi oleh Kerajaan Persekutuan dan Kerajaan Negeri.   

Selain itu, PKKP disediakan dengan mengambil kira aspek persembahan yang benar dan saksama serta pematuhan kepada piawaian perakaunan kerajaan. Kesaksamaan dalam persembahan penyata kewangan kerajaan mewajibkan:

1. Pemakaian secara konsisten dasar, prinsip dan andaian perakaunan kerajaan yang telah ditetapkan dalam PPK
2. Persembahan maklumat yang relevan termasuk andaian-andaian dalam perakaunan, boleh dipercayai, boleh dibandingkan dan mudah difahami;
3. Pendedahan maklumat material jika ada.

Buat masa ini, PKKP yang disediakan adalah berdasarkan perakaunan Asas Tunai Ubahsuai iaitu satu kaedah perakaunan yang mengiktiraf dan merekod sesuatu urus niaga apabila tunai diterima atau dibayar dalam tempoh perakaunan tersebut. Di bawah kaedah ini, perbelanjaan aset tidak dipermodalkan dan liabiliti tidak dilaporkan di dalam penyata kewangan, segala perbelanjaan akan menggunakan peruntukan tahun semasa dan pembayaran dibuat sehingga bulan Januari tahun berikutnya.

PKKP disediakan pada setiap Tahun Kewangan. Tempoh Tahun Kewangan Kerajaan adalah bagi dua belas bulan berakhir 31 Disember setiap tahun.

Persembahan PKKP mengandungi tujuh (7) komponen berikut:

1. Pernyataan Ketua Setiausaha Perbendaharaan / Pegawai Kewangan Negeri dan Akauntan Negara Malaysia / Bendahari Negeri / Akauntan Negeri
   Pernyataan ini mengesahkan ketepatan dan kesahihan Penyata Kewangan Kerajaan yang disediakan mengikut kehendak Seksyen 16(1) Akta Tatacara Kewangan 1957 [Akta 61] dan International Public Sector Accounting Standard (IPSAS) – Financial Reporting Under The Cash Basis of Accounting.
2. Laporan Akauntan Negara Malaysia / Akauntan Negeri / Bendahari Negeri
   Laporan ini mengandungi analisis dan ringkasan kedudukan prestasi pengurusan kewangan dan akaun kerajaan bagi tahun kewangan berkenaan.
3. Penyata Kedudukan Kewangan
   Penyata ini menunjukkan pegangan Wang Awam Kerajaan di bawah Kumpulan Wang Disatukan. Wang Awam Kerajaan terdiri daripada wang tunai dan pelaburan yang dipegang bagi Kumpulan Wang Disatukan melalui Akaun Hasil Disatukan, Akaun Pinjaman Disatukan dan Akaun Amanah Disatukan.
   1. Wang Awam 
      • 1. Wang Tunai
           Wang Tunai dinyatakan dalam tiga kategori iaitu:
           1. Wang Tunai Dalam Bank
              Wang Tunai Dalam Bank terdiri daripada baki akaun semasa dan akaun lain yang dikhaskan untuk tujuan tertentu, termasuk simpanan tetap di institusi kewangan bagi tempoh tiga (3) bulan atau kurang.
           2. Wang Tunai Dalam Perjalanan
              Wang Tunai Dalam Perjalanan terdiri daripada wang tunai belum dibankkan dan wang tunai dalam bank yang belum diambil kira dalam buku tunai pejabat perakaunan pada akhir tahun kewangan.
           3. Wang Tunai Dalam Tangan
              Wang Tunai Dalam Tangan adalah baki Panjar Wang Runcit.
        2. Pelaburan
           • Pelaburan terdiri daripada:
             1. Pelaburan Kumpulan Wang Amanah
                Pelaburan Kumpulan Wang Amanah adalah pelaburan yang dibuat dari Kumpulan Wang Amanah selaras dengan Surat Ikatan Amanah (Seksyen 10 Akta Tatacara Kewangan 1957 [Akta 61]), Arahan Amanah (Seksyen 9 Akta Tatacara Kewangan 1957 [Akta 61]) dan juga peraturan yang berkuatkuasa.
             2. Pelaburan Am
                Pelaburan Am adalah semua pelaburan yang dibuat daripada lebihan Kumpulan Wang Disatukan selain dari Pelaburan Kumpulan Wang Amanah. Pelaburan ini juga termasuk urus niaga penukaran seperti pinjaman kepada aset pelaburan.
           • Simpanan Tetap melebihi tempoh tiga (3) bulan dikategorikan sebagai pelaburan.

   Kumpulan Wang Disatukan

   Mengikut Seksyen 7 Akta Tatacara Kewangan 1957 [Akta 61], tiga akaun berasingan disenggarakan di bawah Kumpulan Wang Disatukan iaitu:

   • • Akaun Hasil Disatukan
     • Akaun Pinjaman Disatukan
     • Akaun Amanah Disatukan
   • 1. Akaun Hasil Disatukan
        Akaun Hasil Disatukan mengakaun semua terimaan serta Perbelanjaan Mengurus Kerajaan kecuali terimaan bagi pinjaman dan amanah.
   • • 1. Hasil
          Terimaan hasil diakaunkan secara jumlah kasar ke dalam Akaun Hasil, kecuali diperuntukkan sebaliknya oleh mana-mana undang-undang. Hasil diklasifikasikan mengikut jenis iaitu:-
   1. 1. 1. • Hasil Cukai
            • Hasil Bukan Cukai
            • Terimaan Bukan Hasil
            • Hasil Wilayah Persekutuan
         2. Perbelanjaan Mengurus
            Perbelanjaan Mengurus terdiri daripada Perbelanjaan Tanggungan dan Perbelanjaan Bekalan. Perbelanjaan tersebut diakaunkan dalam Akaun Hasil Disatukan menurut peruntukan Perkara   98, 100, 101, 102 dan 104 Perlembagaan Persekutuan dan Seksyen 13 Akta Tatacara Kewangan 1957 [Akta 61].
            • Perbelanjaan Tanggungan
              Perbelanjaan Tanggungan adalah perbelanjaan khusus yang diperuntukkan mengikut Perkara 98 Perlembagaan Persekutuan.
            • Perbelanjaan Bekalan
              Perbelanjaan Bekalan ialah perbelanjaan yang diperuntukkan mengikut Perkara 100 dan 101 Perlembagaan Persekutuan.
      2. Akaun Pinjaman Disatukan
         Akaun Pinjaman Disatukan dinyatakan mengikut dua (2) kategori iaitu Pinjaman dan Bantuan Luar Negeri.
         • 1. Pinjaman terdiri daripada:
              • Pinjaman Dalam Negeri
              • Pinjaman Luar Negeri
              • Pinjaman bagi membiayai Kumpulan Wang Pinjaman Perumahan
           2. Bantuan Luar Negeri terdiri daripada:
              • Pinjaman Multilateral
              • Pinjaman Bilateral
      3. Akaun Amanah Disatukan
         Akaun Amanah Disatukan mengakaun terimaan dan bayaran  berikut:    
      • • 1. Semua wang yang diterima dan dibayar oleh mana-mana Kumpulan Wang Amanah mengikut terma dan peraturan yang dinyatakan dalam Surat Ikatan Amanah mengikut (Seksyen 10 Akta Tatacara Kewangan 1957 [Akta 61]).
          2. Apa-apa wang pelbagai yang diamanahkan kepada seseorang pegawai awam tertakluk kepada kuasa yang diberi melalui Arahan Amanah (Seksyen 9 Akta Tatacara Kewangan 1957 [Akta 61]) dan termasuklah penerimaan dan pembayaran wang deposit. Akaun Amanah Disatukan dikategorikan seperti berikut :-
             1. Kumpulan Wang Amanah Kerajaan
                Kumpulan Wang Amanah Kerajaan di bawah Seksyen 10 Akta Tatacara Kewangan 1957 [Akta 61] terdiri daripada:
                • Kumpulan Wang Pembangunan Kumpulan Wang Pembangunan mengakaun terimaan dan perbelanjaan pembangunan mengikut Akta Kumpulan Wang Pembangunan 1966 [Akta 406]. Terimaan bagi Kumpulan Wang ini terdiri daripada pindahan dari Akaun Pinjaman Disatukan, caruman dari Akaun Hasil Disatukan, Terimaan Balik Pinjaman dan Pelbagai Terimaan.
                • Kumpulan Wang Pinjaman Perumahan Kumpulan Wang Pinjaman Perumahan mengakaun terimaan dan bayaran berkaitan dengan kemudahan pinjaman perumahan kepada kakitangan perkhidmatan awam, badan berkanun dan pihak berkuasa tempatan serta kepada ahli Pentadbiran, Perundangan dan Kehakiman mengikut Akta Kumpulan Wang Pinjaman Perumahan 1971 [Akta 42].
                • Pelbagai Kumpulan Wang Amanah Kerajaan Kumpulan Wang Amanah Kerajaan yang ditubuhkan untuk sesuatu tujuan khas dan disenaraikan di Jadual Kedua dan Ketiga Akta Tatacara Kewangan 1957 [Akta 61].
             2. Kumpulan Wang Amanah Awam Kumpulan Wang Amanah Awam terdiri daripada Amanah Khas dan Amanah Am yang mengakaun terimaan dan bayaran bagi maksud tertentu mengikut akta khas tertentu atau Seksyen 9 Akta Tatacara Kewangan 1957 [Akta 61].
             3. Akaun Deposit Akaun Deposit terdiri daripada Deposit Am dan Deposit Pelarasan. Deposit Am mengakaun wang yang diterima khusus bagi sesuatu maksud di bawah undang-undang atau perjanjian dan dibayar balik apabila maksud tersebut telah dicapai. Deposit Pelarasan adalah akaun sementara yang diguna sebelum bayaran dibuat atau pelarasan kepada akaun tertentu.
4. Penyata Penerimaan Dan Pembayaran Wang Tunai
   1. Penyata Penerimaan dan Pembayaran Wang Tunai menunjukkan aliran masuk dan aliran keluar tunai dan kesetaraan tunai. Kesetaraan tunai merupakan pelaburan untuk tempoh tiga (3) bulan atau kurang yang mudah ditukar kepada wang tunai.
   2. Penyata Penerimaan dan Pembayaran Wang Tunai terdiri daripada:
      1. Terimaan Aliran masuk terimaan utama kerajaan adalah terdiri daripada hasil, pinjaman, bantuan luar negeri, terimaan modal dan terimaan lain.
      2. Bayaran Aliran keluar bayaran utama kerajaan adalah terdiri daripada perbelanjaan mengurus, perbelanjaan pembangunan, perbelanjaan modal, bayaran balik pinjaman, bayaran balik bantuan luar negeri dan bayaran lain. 

5. Penyata Prestasi Kewangan
   Penyata ini menunjukkan lebihan atau kurangan hasil keseluruhan berbanding jumlah perbelanjaan mengurus dan pembangunan serta sumber pembiayaannya. Penyata ini juga menunjukkan pergerakan dana dalam Pinjaman dan Bantuan Luar Negeri, Terimaan Balik Pinjaman dan Pelbagai Terimaan serta Perubahan Tunai, Pelaburan dan Amanah. 

6. Penyata Akaun Memorandum
   Penyata ini menunjukkan sebahagian aset kewangan kerajaan dan liabiliti kerajaan yang tidak dinyatakan di dalam Penyata Kedudukan Kewangan.
   1. Memorandum Aset Memorandum Aset terdiri daripada Pinjaman Boleh Dituntut dan Pelaburan yang dikenakan kepada Perbelanjaan Mengurus atau Perbelanjaan Pembangunan.
   2. Memorandum Liabiliti Memorandum Liabiliti dinyatakan dalam dua kategori iaitu  Hutang Awam dan Pelbagai Liabiliti. Hutang Awam terdiri daripada Pinjaman Dalam dan Luar Negeri, Pinjaman bagi Kumpulan Wang Pinjaman Perumahan dan Bantuan Luar Negeri. Pelbagai Liabiliti terdiri daripada Nota Kena Bayar, Sekuriti Tak Dituntut dan Akaun Depositori Pusat.

7. Nota Kepada Penyata Kewangan
   1. Nota Kepada Penyata Kewangan merupakan sebahagian daripada penyata kewangan kerajaan. Nota ini memberi penerangan dan maklumat terperinci mengenai amaun yang ditunjukkan dalam Penyata Kedudukan Kewangan, Penyata Penerimaan dan Pembayaran Wang Tunai, Penyata Prestasi Kewangan,  Penyata Akaun Memorandum dan juga maklumat tambahan seperti peristiwa yang berlaku selepas tarikh Penyata Kedudukan Kewangan dan angka perbandingan.
   2. Nota ini antaranya mengandungi maklumat mengenai:
      1. Dasar dan Prinsip Perakaunan
      2. Persembahan Penyata Kewangan Kerajaan
      3. Wang Tunai
      4. Pelaburan
      5. Akaun Hasil Disatukan
      6. Akaun Pinjaman Disatukan
      7. Akaun Amanah Disatukan
      8. Memorandum Aset
      9. Memorandum Liabiliti
      10. Liabiliti Luar Jangka
      11. Akaun Belum Terima
      12. Wang Pendahuluan Kepada Kontraktor
   3. Lampiran Kepada Nota terdiri daripada:
      1. Lampiran 1 - Penyata Perbelanjaan Mengurus
      2. Lampiran 2 - Penyata Perbelanjaan Pembangunan
      3. Lampiran 3 - Penyata Akaun Memorandum Pinjaman Boleh Dituntut
      4. Lampiran 4 - Penyata Akaun Memorandum Pelaburan
      5. Lampiran 5 - Penyata Akaun Memorandum Jaminan Berkanun

Memastikan maklumat peribadi penjawat awam dikemaskini di sistem Pengurusan Gaji JANM. Semakan boleh dibuat melalui laporan Payroll Master Listing (ZRPY025). Mengedar Borang Mengemaskini Maklumat Peribadi Bagi Tujuan Pengiraan PCB (Lampiran A) kepada pegawai serta menyediakan SG20 berdasarkan maklumat terkini yang diberi oleh pegawai kepada JANM.

1. Menyemak maklumat peribadi sedia ada di Unit Kewangan/Gaji Jabatan/Sekolah.
2. Mengemaskini maklumat peribadi dengan menggunakan Borang di Lampiran A serta mengemukakakn dokumen sokongan yang berkaitan seperti sijil nikah, sijil beranak atau surat tawaran kemasukan Institut Pengajian Tinggi.
3. Memahami pengiraan PCB melalui PCB kalkulator seperti yang terdapat di laman web LHDNM http://calcpcb.hasil.gov.my/.

1. Memilih pelepasan pasangan untuk taksiran bersama bagi pasangan yang tidak bekerja.
2. Bayaran Zakat.
3. Caruman secara sukarela (Borang KWSP 6A(1)).
4. Bilangan tanggungan dan status perkahwinan.

Apabila saya mengunjungi LHDN cawangan terdekat bertanyakan PCB bulanan yang dipotong melalui gaji bulanan, saya mendapati amaun yang sepatutnya dipotong adalah tidak sama seperti yang dikira oleh pihak LHDN, apakah perlu saya lakukan?

Perkara ini akan berlaku apabila data yang diberi oleh pegawai kepada pihak LHDN tidak sama dengan data di dalam sistem Pengurusan Gaji JANM. Pegawai adalah dinasihatkan untuk mengemaskini maklumat peribadi masing masing dengan mengisi Borang Mengemaskini Maklumat Peribadi Bagi Tujuan Pengiraan PCB (Lampiran A) serta mengemukakan dokumen sokongan kepada Unit Kewangan/Gaji tempat pegawai bertugas bagi membolehkan pihak JANM mengemasikini data tersebut di dalam sistem Pengurusan Gaji. Pegawai boleh menyemak sama ada data maklumat peribadi yang terdapat di sistem Pengurusan Gaji telah dikemaskini melalui pejabat atau sekolah masing-masing.

Apabila saya membandingkan pendapatan yang saya perolehi dengan rakan sekerja yang mendapat jumlah pendapatan yang sama dengan saya, saya dapati PCB yang dipotong melalui gaji bulanan kami adalah berbeza, mengapa perkara ini berlaku?

Terdapat beberapa aspek yang menyebabkan perbezaan pengiraan PCB ini berlaku, antaranya adalah status perkahwinan, bilangan tanggungan, jumlah potongan zakat, jumlah caruman KWSP dan sebagainya yang terdapat di dalam sistem Pengurusan Gaji JANM bagi seseorang pegawai dengan pegawai yang lain adalah berbeza. Maklumat peribadi yang berbeza antara pegawai akan menyebabkan potongan PCB pegawai berbeza walaupun mendapat jumlah saraan yang sama.

Bolehkah pihak JANM tidak memotong PCB melalui gaji bulanan pegawai?

Rujuk kepada subseksyen 107(2) Akta Cukai Pendapatan 1967. Adalah menjadi tanggungjawab majikan memotong PCB daripada saraan setiap pekerja pada setiap bulan mengikut Jadual Potongan Cukai Bulanan atau Kaedah Pengiraan Berkomputer dan membayar kepada Ketua Pengarah LHDN.

 Adakah saya layak dikenakan cukai?

Individu perlu mendaftar nombor cukai pendapatan sekiranya:

• Individu berstatus bujang yang menerima pendapatan penggajian melebihi RM34,001 setahun (selepas potongan KWSP)
• Individu berkahwin dan pasangan tidak bekerja yang menerima pendapatan penggajian melebihi RM46,001 setahun
• Individu yang menjalankan perniagaan (walaupun perniagaan mengalami kerugian)
• Pekerja baharu yang dikenakan Potongan Cukai Bulanan (PCB)
• Individu yang mempunyai pendapatan yang boleh dikenakan cukai
• Individu yang menjual/membeli hartanah

Apakah yang dimaksudkan dengan saraan tambahan?

Saraan tambahan merupakan saraan yang diterima selain daripada saraan bulanan biasa (Bonus, Tunggakan, Komisen, Ganjaran, Pampasan, Yuran pengarah, Bayaran kerja lebih masa (OT) dan Lain-lain)

Saya mendapat kenaikan gaji tahunan sebanyak RM155 pada bulan Oktober, kenapa PCB saya naik mendadak?

Biasanya ini adalah kes borderline dari kadar cukai 3% ke 6%. Ini menyebabkan kenaikan PCB pada bulan tersebut dan kadar cukai akan kekal 6% pada bulan-bulan seterusnya sekiranya tiada perubahan saraan, potongan dan rebat.

Rebat Cukai Individu sebanyak RM400 juga tidak layak setelah kadar cukai berubah ke 6%. Sila rujuk Jadual Kadar Cukai Pendapatan di portal LHDN https://www.hasil.gov.my/individu/kitaran-cukai-individu/lapor-pendapatan/kadar-cukai/ .

Apakah maksud CP38?

PCB merupakan potongan cukai berdasarkan Jadual PCB ke atas saraan pekerja yang layak dan diremitkan ke LHDNM setiap bulan, manakala potongan CP38 pula hanya boleh dilakukan sekiranya LHDNM telah mengeluarkan arahan khusus kepada majikan supaya membuat potongan untuk amaun tertentu dalam bulan-bulan yang tertentu.  Potongan CP38 adalah untuk menyelesaikan cukai yang tertunggak manakala PCB adalah untuk membayar anggaran cukai bagi taksiran tahun semasa.

No, it doesn’t.

The department / agency may submit an application in accordance with the specified guidelines.

The date came into effect starting from June 29, 2010 based on the Director General’s Circular of the Public Service with file reference PSD(S)(BPO)215/65 Klt.22(7) dated June 29, 2010.

A civil servant would qualify for confirmation in the service after he / she has:

1. Successfully undergone probation period (original probation or extended) successfully
2. Successfully attended the Induction Course;
3. Pass the specified Examination;
4. Obtained the support of the Head of Department.

Confirmation can be declared (diperakui) within the probation period from 1 to 3 years and if it is extended the confirmation is on the passing date of the examination or one day after successfully attending the Induction Course.

1. Application letter to be declared in the Confirmation In Service and Granting of Pensionalbe Status.
2. Option Form to choose whether the pension scheme or KWSP scheme is in line with Provision 6A(1) of the Pension Act 1980 (Amendment)
3. Declaration letter of job confirmation – statement about the examination (if applicable)
4. Declaration letter of job confirmation (General Order 36 Chapter A) and Declaration of Granting of Pensionable Status
5. Service Statement that has been updated
6. Copy of Letter of Job Offer
7. Copy of Confirmation Letter of appointment and Specific Induction Course
8. Copy of exaination results (if applicable)
9. Copy of letter of extension of probationary period (if extended).

1. All new appointments
2. Once in 5 years (except for Head of Department once in 3 years)
3. Obtained new assets
4. Lupus harta
5. About to retire
6. At any time as required by the Government .

Article available only in Malay. Download Here

Article available only in Malay. Download Here

1. What is Entity Code and how to obtain it? Entity code is a unique set of numbers generated by the Registrar of UMA that will be disclosed to registered company/firm for the UM submission purposes. Company/firm shall fill up Form UMA-1 (Pin.1/2020) to obtain the Entity Code.
2. Should company/firm re-apply Entity Code for subsequent UM submissions? No, company/firm shall continue using the same Entity Code granted by the Registrar of UMA upon the first time registration.
3. Should company/firm submit Form UMA-1 (Pin.1/2020) for subsequent UM submissions? No, company/firm shall be requested to re-submit the Form UMA-1 (Pin.1/2020) if there are changes in the company/firm’s information or authorized officer for UM submission. Company/firm shall submit one (1) copy of Form 13 (SSM) for the changes of company/firm’s name.
4. Who are the rightful individuals to sign Form UMA-1 (Pin.1/2020)? Form UMA-1 (Pin.1/2020) should be duly signed by the company/firm’s Director or General Manager or any high level officers deemed fit to sign.
5. Is company/firm allowed to use digital signatories on Form UMA-1 (Pin.1/2020) and Form UMA-4 (Pin.1/2020)? Company/firm is not allowed to use digital signatories to sign one (1) copy of Form UMA1 (Pin.1/2020) and two (2) copies of Form UMA-4 (Pin.1/2020).
6. Is company/firm allowed to sign only one (1) copy of Form UMA-4 (Pin.1/2020) and keeping another as a copy? Two (2) original copies of Form UMA-4 (Pin.1/2020) should be duly signed and should be submitted to the Registrar of UMA. Photocopies of the said form are not allowed.
7. Is company/firm still required to submit Form UMA-3? No, Form UMA-3 is no longer required to be submitted starting on 1 January 2018 onwards.
8. What is the Register of UMA (Pin.1/2018)? Register of UMA is an Excel file that is prepared according to the guideline provided by the Registrar of UMA.
9. Can all types of UMA be registered in one (1) Register of UMA (Pin.1/2018)? All types of UM can be registered in one (1) Register of UMA (Pin.1/2018).
10. What should company/firm do if the UMA owner’s details are untraceable? Company/firm shall provide unique information that could represent the UM owners and eases the issuance of confirmation letters by company/firm prior for the upcoming claims made by the rightful applicants.
11. What should company/firm do if there are errors in the Register of UMA that was successfully submitted to the Registrar of UMA? Company/firm is advised and responsible to comprehend all UMA information is accordingly rectified before submission.
12. What is the procedure for encrypting Register of UMA (Pin.1/2018)? Company/firm is required to use WTD Submission Kit to encrypt the Register of UMA(Pin.1/2018).
13. How to obtain WTD Submission Kit? Registrar of UMA will provide a Dropbox link to company/firm for downloading WTD Submission Kit upon request through e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it..
14. How should company/firm make payment for submission of UM? Payment of submission of UM shall be made to the Registrar of UMA via electronic fund transfer (EFT). All bank charges (if any) are subjected to the company/firm.
15. How to request for Registrar of UMA bank account number? The Registrar of UMA bank account number will be provided upon request through e-mail to This email address is being protected from spambots. You need JavaScript enabled to view it..
16. What needs to be filled up by company/firm in recipient’s reference field upon payment? Company/firm should fill up the recipient's reference according to the format the Registrar of UMA has outlined:

    Field	Data Size	Data Format	Example
    Entity Code	8 digit	Leading zero	00123456
    Payment Date	8 digit	ddmmyyyy	31012021
    Payment Sequence No.	4 digit		0001

    Example:
    First submission for the year 2020 : 00123456310120210001
    Second submission for the year 2020 : 00123456130720210002
17. Is submission of UM deemed to be completed once company/firm made payment to the Registrar of UMA bank account? No, the submission of UMA is deemed to be completed when the Registrar of UMA has received a set of UMA submission documents and has issued an official receipts.
18. When does the UMA rightful owner can start to check the UMA details? The rightful owners may start to check UMA details after thirty (30) working days the Registrar of UMA received a set of required documents from company/firm.
19. What should company/firm do if they lost the Register of UMA which had been submitted to the Registrar of UMA? Company/firm are advised to keep one (1) copy of the Register of UMA as reference as long as the rightful owners are yet to claim from the Registrar of UMA. If the company/firm lost the Register of UMA, the company/firm is advised to acquire the information from Percetakan Nasional Berhad (PNMB) or to check at National Library of Malaysia or National Archive Department.
20. Is there any minimum UMA amount that is bound to be submitted to the Registrar of UMA? There is no minimum UMA amount bound to be submitted to the Registrar of UMA. Company/firm shall submit all UMA to the Registrar of UMA without limited to any minimum amount.
21. Should company/firm submit UMA right after they are being classified as UMA? Should the UMA identified in the month of May be submitted in the same month? Company/firm is not advised to submit UMA right after they are being classified as UMA. Otherwise, company/firm should maintain all UM from 1st January until 31st December of the current year in one (1) Register of UMA (Pin.1/2018). Then, the company/firm shall submit the Register of UMA (Pin.1/2018) not later than 31st March in subsequent year.
22. What should be done if company/firm holds Outstanding UMA? Outstanding UMA is the UMA that shall be submitted by company/firm in previous years but yet to be submitted to the Registrar of UMA (Pin.1/2018). Company/firm shall submit the outstanding UMA as soon as possible. Moreover, company/firm are permitted to submit the outstanding UMA along with the current year’s UMA in one (1) submission.
23. What company/firm should do when they are not holding any UMA? Company/firm should declare to the Registrar of UMA that there are no UMA for the particular year. However, the declaration is optional, not mandatory.
24. Is company/firm allowed to request for extending submission of UMA and how long the extension period? Company/firm shall submit the request to extend submission of UMA not later than 31st March each year. Official requests shall be submitted in writings along with firm justifications. The Registrar of UMA shall consider and will determine the extension period. However, the Registrar of UMA possesses the authority to decline any request to extend the submission of UM.
25. What legal actions will be charged against company/firm that fails to comply with Section 10, Unclaimed Money Act 1965? Company/firm which fails to comply with Section 10, Unclaimed Money Act 1965 are subjected to be compounded with the accordance to Section 16, Unclaimed Money Act 1965, not more than RM 20,000.00 with additional fine not more than RM 1,000.00 for each day during which the offence continues..
26. When shall the compound/fine be recognized under the Unclaimed Money Act 1965? Compound/fine shall be recognized starting from date of offense until the company/firm complies with the Unclaimed Moneys Act 1965. For example, the company/firm is obliged to submit UM not later than 31st March 2020. However, company/firm submits the UM on 1st May 2020. Based on the situation, company/firm shall be compounded maximum value of RM 50,000.00 which comprises of compound not more than RM 20,000.00 due to non-compliance with Section 10(2), Unclaimed Money Act 1965 and additional fine not more than RM 1,000.00 each day throughout thirty (30) days until the company/firm comply with the Act.
27. Is the compound due to non-compliance with Unclaimed Moneys Act 1965 only limited to company/firm? Section 10(4), Unclaimed Money Act 1965 stated that compound/fine due to noncompliance with Unclaimed Moneys Act 1965 is not limited to company/firm. Any officers within company/firm who cause non-compliance with Section 10(1) and Section 10(2), Unclaimed Money Act 1965 are also subjected to penalty. Section 16, Unclaimed Money Act 1965 stated that any parties that are suspected to have committed the offence shall be compounded, with consent in writing of the Public Prosecutor, by the Registrar of UMA with the amount not exceeding 50% of maximum compound. However, any prosecution actions shall not be carried out against company/firm/individual if they are proven to make payments for the charges.
28. Where should the documents for submission of UMA be submitted? All original documents along with encrypted Register of UMA (CD) shall be submitted by the company/firm to the Registrar of UMA Office as stated below: :
    Registrar of Unclaimed Moneys
    Accountant General’s Department of Malaysia
    Unclaimed Moneys Management Division
    Level 1, North Block, Perbendaharaan 2
    No. 7, Persiaran Perdana, Presint 2
    Kompleks Kementerian Kewangan
    62594 W.P. Putrajaya

1. Where is the Application form for Refund of Unclaimed Moneys (UMA-7) available ?
   
   Members of the public can obtain form UMA-7 from the Registrar’s office. This form is also available at all state offices of this Department and at most commercial banks. Applicants can download this form from the website for official use (Click here for UMA-7)
2. Will the Registrar impose any charges for processing the application for refund of Unclaimed Moneys ?
   
   No charges will be imposed. The Registrar will refund the amount of moneys received without any interest given.
3. Is there a specified time limit for the application of refund of Unclaimed Moneys that had been submitted to the Registrar? The time limit is not specified in the Act. Moneys in the Registrar’s savings can be claimed by any person having right thereon and at any time in the future.
4. Can a particular applicant make a claim if the original document showing right over the Unclaimed Moneys is lost ?
   
   Can. The applicant will need to submit a letter of confirmation from the entity that submitted the said Unclaimed Moneys as supporting document in his / her application.
5. Can an individual make an inquiry as to whether he has unclaimed money in the custody of the Registrar?
   
   Checking of unclaimed money by an individual can be done at the Unclaimed Money head office over the counter or at the Unclaimed Money Unit at the nearest State/Branch JANM office. The party that actually has unclaimed money will get the necessary information. Apart from that, online review can also be done on the eGUMIS portal (https://egumis.anm.gov.my/).
6. Does the Registrar appoint agents?
   
   The Ministry of Finance or Unclaimed Money Registrar have never appointed any individuals/ firms/ companies as an intermediary or agent for the refund of Unclaimed Money. Anyone who has Unclaimed Money can apply for a refund directly to the office of the Unclaimed Money Registrar without any charges/ costs incurred.
7. Where can the claims for the refund of Unclaimed Money (WTD) be submitted?

   The online application can be fully implemented on the eGUMIS portal (https://egumis.anm.gov.my/) after registering as a user and make a checking. All refund applications or any queries related to WTD can be submitted to the WTD Registrar at the following address:

   Pendaftar Wang Tak Dituntut
   Jabatan Akauntan Negara Malaysia
   Bahagian Pengurusan Wang Tak Dituntut (BWTD)
   KAUNTER ARAS 1, BLOK SELATAN, PERBENDAHARAAN 2
   NO. 7, PERSIARAN PERDANA PRESINT 2
   KOMPLEKS KEMENTERIAN KEWANGAN
   PUSAT PENTADBIRAN KERAJAAN PERSEKUTUAN
   62594 PUTRAJAYA
   Tel: 03-8000 8600 (Talian Am)
   Faks: 03-8000 8611