PCB（预扣税）履行公民责任
Monthly Tax Deduction（MTD）/ Potongan Cukai Bulanan（PCB），是预扣税。只要年薪超过 RM35,000，雇主就可扣除雇员月薪一部分给内陆税收局（Lembaga Hasil Dalam Negeri, LHDN），也就是个人所得税。
收入低于 RM35,000 的报税人可得 RM 400 回扣 (Rebat Cukai) ，因此不需缴纳任何的税金。
虽然扣了 PCB 就履行了报税的责任，但还是鼓励大家去报税，因为 PCB 只是一个大概的税金。LHDN 会在我们报税后把多付的 PCB 退还给雇员，当然若 PCB 扣少了，报税时则需要补上。
最后，打工族每个月缴付的这些费用都是雇员或人民的保障。身为打工族，必了解自身的权益，以备不时之需 !!
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