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Kod Perakaunan Kastam KOD PERAKAUNAN KASTAM Disediakan oleh : Unit Perunding Cawangan Akaun Ibu Pejabat Kastam Diraja Malaysia Kompleks Kementerian Kewangan Aras 5 Selatan No. 3 Persiaran Perdana Presint 2, 62596 Putrajaya. No. Tel. : 03-8882 2100 No. Faks : 03-8889 5890 Emel : [email protected] JABATAN KASTAM DIRAJA MALAYSIA ISI KANDUNGAN BIL PERKARA MUKASURAT 1. Penerangan Ringkas 2 – 4 2. Senarai Kod Pusat Tanggungjawab (PTJ) 5 – 10 3. Senarai Kod & Alamat Pusat Pemungut 11 – 33 4. Senarai Kod & Alamat Pusat Pembayar 34 – 41 5. Senarai Kod Program / Aktiviti 42 6. Senarai Kod Akaun Amanah 43 – 45 7. Senarai Kod Hasil : 8. Kumpulan 1 : Duti Eksport 46 9. Kumpulan 2 : Duti Import 47 – 50 10. Kumpulan 3 : Duti Eksais (Barangan Tempatan) 51 11. Kumpulan 3 : Duti Eksais (Barangan Import) 52 12. Kumpulan 4 : Cukai Jualan (Tempatan) 53 – 54 13. Kumpulan 4 : Cukai Jualan (Import) 55 – 57 14. Kumpulan 5 : Levi 58 15. Kumpulan 6 : Cukai Perkhidmatan 59 – 60 16. Kumpulan 7 : Hasil Bukan Cukai 61 – 62 17. Kumpulan 8 : Amanah (Label Cukai) 63 18. Kumpulan 8 : Amanah Agensi Luar 64 19. Kumpulan 9 : Amanah Negeri & Cagaran 65 20. Senarai PTJ JKDM Yang Telah Laksana eSPKB 66 – 69 21. Senarai Pusat Pemungut Manual JKDM 70 – 71 22. Senarai Pemegang Panjar Khas 72 23. Senarai Pemegang Panjar Tiga Perduabelas 73 24. Senarai Pemegang Panjar Wang Runcit 74 25. Senarai Kod-Kod Bank Yang Ada Di eSPKB 75 – 77 26. Pengauditan Kira-Kira Wang Tunai (KKWT) 78 – 83 1 JABATAN KASTAM DIRAJA MALAYSIA PENERANGAN RINGKASAN 1. STRUKTUR KOD PERAKAUNAN 1.1 Perbelanjaan Mengurus / Pembangunan JENIS KOD BILANGAN DIGIT BUTIRAN Kepala Peruntukan seperti di dalam Buku VOT XXX Anggaran Belanjawan JAB XXX Kod Jabatan PTJ / PK XXXXXX Pusat Tanggungjawab / Pusat Kos PROG / AKT / XXXXXX Program / Aktiviti AMANAH Siri Projek / Butiran Kecil Projek / Butiran PROJEK / SETIA XXXXXXXX Projek Objek Sebagai / Objek Lanjut Sebagaimana OBJEK XXXXX Pekeliling Perbendaharaan Bil. 5 Tahun 2004 1.2 Amanah dan Hasil JENIS KOD BILANGAN DIGIT BUTIRAN JAB XXX Kod Jabatan PTJ / PK XXXXXX Pusat Tanggungjawab / Pusat Kos PROG / AKT / XXXXXX Program / Aktiviti AMANAH Objek Sebagai / Objek Lanjut Sebagaimana OBJEK XXXXX Pekeliling Perbendaharaan Bil. 5 Tahun 2004 2 2. PENJELASAN MENGENAI KONSEP DAN STRUKTUR KOD 2.1 Kepala Peruntukan (VOT) 2.1.1 Kod ini telah ditetapkan oleh Perbendaharaan Malaysia sepertimana dinyatakan di dalam Buku Anggaran Belanjawan Tahunan. 2.1.2 Kod ini mengandungi satu (1) huruf dan dua (2) digit. Huruf ini menunjukkan jenis perbelanjaan seperti berikut: B = Perbelanjaan Bekalan P = Perbelanjaan Pembangunan T = Perbelanjaan Tanggungan 2.1.3 Kepala Peruntukan bagi tahun 2012 Jabatan Kastam Diraja Malaysia adalah B10, P10, B11 dan T12. 2.2 Jabatan (JAB) 2.2.1 Jabatan adalah organisasi yang diberi kuasa untuk melakukan urusniaga bagi pihak Kerajaan. Kod Jabatan bagi Jabatan Kastam Diraja Malaysia adalah 232. 2.3 Pusat Tanggungjawab / Pusat Kos (PTJ / PK) 2.3.1 Pusat Tanggungjawab (PTJ) ialah Bahagian / Unit / Jabatan / Pejabat dimana Ketua Bahagian / Unit / Jabatan / Pejabat tersebut diberi kuasa dan tanggungjawab mengurus dan mengawal sumber-sumber kewangan. Pusat Kos (PK) pula adalah satu Seksyen / Unit / Cawangan dibawah sesuatu Pusat Tanggungjawab (PTJ) dimana perbelanjaan dilakukan. Pusat Tanggungjawab dan Pusat Kos ini mempunyai 6 digit. 2.4 Program / Aktiviti 2.4.1 Program mengandungi beberapa aktiviti berkaitan yang dijalankan oleh sesebuah Kementerian / Jabatan bagi mencapai objektif yang ditetapkan. Aktiviti adalah pecahan daripada program dan ia boleh dipecahkan lagi kepada aktiviti kecil (sub-aktiviti). Pecahan-pecahan program / aktiviti ini adalah seperti yang ditetapkan di dalam Buku Anggaran Belanjawan. Kod Program / Aktiviti mengandungi enam (6) digit. Program dikenali dengan dua (2) digit yang pertama. Empat (4) digit terakhir digunakan untuk aktiviti dan aktiviti kecil, jika ada. 2.5 Projek / Setia 2.5.1 Perbelanjaan Pembangunan Bagi Perbelanjaan Pembangunan, kod Setia juga akan digunakan selain daripada kod Projek. Unit Penyelarasan Pelaksanaan, Jabatan Perdana Menteri bertanggungjawab memberi kod lapan (8) digit untuk semua projek yang diluluskan. 3 2.6 Objek Perbelanjaan (OS / OL) 2.6.1 Objek Perbelanjaan mengkelaskan jenis-jenis barang yang dibeli dan perkhidmatan yang diterima atau hasil yang dikutip oleh Kementerian / Jabatan. Kod Objek Perbelanjaan ini telah ditetapkan dalam Pekeliling Perbendaharaan Bil. 5 Tahun 2004. 2.6.2 Kod Objek mempunyai 5 digit terdiri dari: XXX X X Objek Am Objek Sebagai Objek lanjut 10000 11000 11101 2.6.3 Objek Am merupakan suatu kumpulan objek sebagai perbelanjaan atau hasil. 2.6.4 Objek Sebagai adalah sesuatu jenis perbelanjaan atau hasil di bawah Objek Am. 2.6.5 Objek Kumpulan Lanjut adalah sesuatu kumpulan objek-objek lanjut. 2.6.6 Objek Lanjut merupakan suatu jenis perbelanjaan atau hasil yang dijeniskan di bawah suatu Objek Kumpulan Lanjut. 2.7 Objek Hasil 2.7.1 Kod Objek ini mempunyai 5 digit bagi sistem eSPKB dan sistem GFMAS, manakala strukturnya adalah sama seperti kod objek perbelanjaan. 2.8 Akaun Amanah 2.8.1 Kod Akaun Amanah mengandungi 5 digit bagi sistem eSPKB dan 6 digit bagi sistem GFMAS yang dikawal dan dikeluarkan oleh Jabatan Akauntan Negara Malaysia. 2.8.2 Kod Akaun Amanah ini hanya digunakan apabila ada terimaan / pembayaran / pelarasan yang melibatkan sesuatu kod amanah yang telah diluluskan. 2.9 Akaun Deposit 2.9.1 Deposit adalah terdiri daripada wang yang diterima khusus oleh Kerajaan Persekutuan bagi maksud tertentu mengikut undang-undang atau mengikut perjanjian dan perlu dibayar balik apabila maksud telah dicapai. 4 JABATAN KASTAM DIRAJA MALAYSIA SENARAI KOD PUSAT TANGGUNGJAWAB (PTJ) IBU PEJABAT / NAMA PUSAT TANGGUNGJAWAB (PTJ) / KOD BIL KOD PK NEGERI PUSAT KOS (PK) PTJ 1. IBU PEJABAT IBU PEJABAT KASTAM 010100 010101 2. IBU PEJABAT KASTAM CAWANGAN AKAUN 010102 3. IBU PEJABAT KASTAM CAWANGAN TUNTUTAN 010103 4. IBU PEJABAT KASTAM CAWANGAN PUNGUTAN HASIL 010104 5. IBU PEJABAT KASTAM CAWANGAN PASUKAN KHAS 010105 6. IBU PEJABAT KASTAM CAWANGAN PEROLEHAN 010106 7. IBU PEJABAT KASTAM CAWANGAN AKAUN (PTJ MAYA) 010107 8. PTJ MAYA PORTAL JKDM 010108 9. KETUA PENGARAH KASTAM MALAYSIA 010200 010201 10. KEDAH JABATAN KASTAM NEGERI – KOTA SETAR 020100 020101 11. JKDM LANGKAWI 020102 12. JKDM BUKIT KAYU HITAM 020200 020201 13. JKDM CPH SUNGAI PETANI 020300 020301 14. JKDM KULIM 020400 020401 15. JKDM DURIAN BURUNG 020500 020501 16. PULAU PINANG JKDM PULAU PINANG 030100 030101 17. JKDM CDN PULAU PINANG 030102 18. JKDM BAGAN DALAM 030200 030201 19. JKDM CDN SEBERANG JAYA 030300 030301 20. JKDM NBCT PRAI 030302 21. JKDM LTA PULAU PINANG BAYAN LEPAS 030400 030401 22. JKDM ZPB BAYAN LEPAS 030402 23. JKDM ZON BEBAS (MAB) BAYAN LEPAS 030403 24. JKDM DEPOH KONTENA PERAI 030500 030501 5 SENARAI KOD PUSAT TANGGUNGJAWAB (PTJ) IBU PEJABAT/ NAMA PUSAT TANGGUNGJAWAB (PTJ) / KOD BIL KOD PK NEGERI PUSAT KOS (PK) PTJ 25. PERAK JABATAN KASTAM NEGERI IPOH 040100 040101 26. JKDM PENGKALAN HULU 040102 27. JKDM TERMINAL KARGO IPOH 040105 28. JKDM ZPB KINTA IPOH 040106 29. JKDM TAIPING 040200 040201 30. JKDM TELUK INTAN 040300 040301 31. JKDM LUMUT 040400 040401 32. JKDM PELABUHAN LUMUT 040402 33. W.P. KUALA JABATAN KASTAM NEGERI KUALA LUMPUR 050100 050101 LUMPUR 34. JKDM DEPO PELEPASAN PEDALAMAN SERI SETIA 050102 35. JKDM ZPB HULU KLANG 050105 36. JKDM ZPB SUNGAI WAY 050106 37. JKDM CDN WPKL KELANA JAYA 050107 38. JAB KASTAM NEGERI CAW PERAKAUNAN HASIL 050108 39. JKDM PTJ MAYA GST 050109 40. JKDM GST PROCESSING CENTRE 050110 41. KEWANGAN KLIA 050400 050401 42. JKDM CPP 1 KLIA SEPANG 050402 43. JKDM CDN KLIA SEPANG 050403 44. JKDM CPP 2 KLIA SEPANG 050405 45. CAWANGAN PENGURUSAN KLIA 050406 46. PERAKAUNAN HASIL 050408 47. JKDM PUSAT MEL & KURIER KLIA SEPANG 050409 48. JKDM BHG IMPORT / EKSPORT & ZON BEBAS 050410 6 SENARAI KOD PUSAT TANGGUNGJAWAB (PTJ) IBU PEJABAT/ NAMA PUSAT TANGGUNGJAWAB (PTJ) / KOD BIL KOD PK NEGERI PUSAT KOS (PK) PTJ 49. SELANGOR KEWANGAN PEROLEHAN PELABUHAN KLANG 060100 060101 50. JKDM PELABUHAN BARAT PULAU INDAH 060103 51. JKDM PELABUHAN UTARA PELABUHAN KLANG 060104 52. JKDM CAW LTSAAS SUBANG 060105 53. JKDM CDN PELABUHAN BARAT PULAU INDAH 060200 060201 54. NEGERI JKDM SEREMBAN 070100 070101 SEMBILAN 55. JKDM PORT DICKSON 070200 070201 56. JKDM NIP NILAI 070300 070301 57. MELAKA JKDM MELAKA 080100 080101 58. JKDM CDN MELAKA 080102 59. JKDM ZPB BATU BERENDAM 080103 60. JKDM TANJUNG BRUAS 080104 61. JOHOR BAHRU JABATAN KASTAM NEGERI JOHOR BAHRU 090100 090101 62. JKDM PENGERANG 090103 63. JKDM LTA SENAI 090104 64. JKDM TANJUNG KUPANG 090106 65. JKDM GBA MITSUI SOKO 090114 66. JKDM CDN JOHOR BAHRU 090116 67. JKDM TANJUNG BELUNGKOR 090117 68. JKDM PONTIAN 090118 69. JKDM CAW IMPORT JOHOR BAHRU 090119 70. JKDM CAW EKSPORT JOHOR BAHRU 090120 71. JKDM CAW PENUMPANG JOHOR BAHRU 090121 72. JKDM CAW PERINDUSTRIAN JOHOR BAHRU 090122 7 SENARAI KOD PUSAT TANGGUNGJAWAB (PTJ) IBU PEJABAT/ NAMA PUSAT TANGGUNGJAWAB (PTJ) / KOD BIL KOD PK NEGERI PUSAT KOS (PK) PTJ 73. JKDM KBC STULANG LAUT JOHOR BAHRU 090123 74. JKDM PASIR GUDANG 090200 090201 75. JKDM MUAR 090300 090301 76. JKDM BATU PAHAT 090400 090401 77. JKDM KLUANG 090500 090501 78. JKDM SIP SEGAMAT 090600 090601 79. JKDM PELABUHAN TANJUNG PELEPAS 090602 80. JKDM MERSING 090700 090701 81. SINGAPURA JKDM PCKP SINGAPURA 100100 100101 82. PAHANG JKDM KUANTAN 110100 110101 83. JKDM PELABUHAN KUANTAN 110103 84. JKDM PULAU TIOMAN 110104 85. JKDM BENTONG 110200 110201 86. JKDM CDN TEMERLOH 110300 110301 87. TERENGGANU JKDM KUALA TERENGGANU 120100 120101 88. JKDM KSB PENGKALAN BEKALAN KEMAMAN 120104 89. JKDM KEMAMAN 120300 120301 90. KELANTAN JKDM KOTA BHARU 130100 130101 91. JKDM BUKIT BUNGA 130103 92. JKDM PENGKALAN KUBOR 130105 93. JKDM RANTAU PANJANG 130200 130201 8 SENARAI KOD PUSAT TANGGUNGJAWAB (PTJ) IBU PEJABAT/ NAMA PUSAT TANGGUNGJAWAB (PTJ) / KOD BIL KOD PK NEGERI PUSAT KOS (PK) PTJ 94. SABAH JABATAN KASTAM NEGERI – KOTA KINABALU 140100 140101 95. JKDM SIPITANG 140104 96. JKDM MENUMBOK 140106 97. JKDM CDN KOTA KINABALU 140107 98.
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