{"id":5253,"date":"2025-05-25T10:28:42","date_gmt":"2025-05-25T10:28:42","guid":{"rendered":"https:\/\/mof1.sabah.gov.my\/?page_id=5253"},"modified":"2026-02-06T10:14:47","modified_gmt":"2026-02-06T02:14:47","slug":"pekeliling-2","status":"publish","type":"page","link":"https:\/\/mof.sabah.gov.my\/en\/pekeliling-2\/","title":{"rendered":"CIRCULAR"},"content":{"rendered":"

[et_pb_section fb_built=”1″ _builder_version=”4.27.4″ _module_preset=”default” background_image=”https:\/\/mof.sabah.gov.my\/wp-content\/uploads\/2025\/06\/Background3.png” parallax=”on” custom_padding=”||||false|false” global_colors_info=”{}”][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” custom_margin=”||||true|true” custom_padding=”||||true|false” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.0″ _module_preset=”default” global_colors_info=”{}”][et_pb_text _builder_version=”4.27.4″ _module_preset=”1d41d7e4-e2ff-4a42-af04-b0dd48995ee0″ text_font=”Urbanist|600|||||||” header_font=”Poppins|500|||||||” header_text_color=”#000000″ header_font_size=”80px” header_line_height=”1.15em” header_2_font=”Poppins||||||||” header_2_text_align=”left” custom_margin=”||3px|||” animation_style=”fade” locked=”off” global_colors_info=”{}”]<\/p>\n

Pekeliling Kementerian Kewangan Negeri<\/h3>\n

[\/et_pb_text][et_pb_divider _builder_version=”4.27.0″ _module_preset=”default” custom_margin=”||23px|||” global_colors_info=”{}”][\/et_pb_divider][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2026″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”80px” _builder_version=”4.27.5″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” body_font=”Poppins||||||||” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjQ2MzgifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22%93}” header_text_color__hover_enabled=”on|hover” header_text_color__hover=”#0C71C3″ icon_color__hover_enabled=”on|hover” icon_color__hover=”rgba(2,146,242,0.88)” header_font_size__hover_enabled=”on|hover” header_font_size__hover=”26px”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2025″ url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEwMjE3In19@” use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”80px” _builder_version=”4.27.5″ _dynamic_attributes=”url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” body_font=”Poppins||||||||” animation_style=”fold” hover_enabled=”0″ header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22%93}” header_text_color__hover_enabled=”on|hover” header_text_color__hover=”#0C71C3″ icon_color__hover_enabled=”on|hover” icon_color__hover=”rgba(2,146,242,0.88)” header_font_size__hover_enabled=”on|hover” header_font_size__hover=”26px” sticky_enabled=”0″][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2024″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEzMjMifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover_enabled=”on|hover” header_font_size__hover=”26px” icon_color__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2023″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEzMTUifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2022″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEyOTQifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2021″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEyODAifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2020″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEyNDYifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row column_structure=”1_3,1_3,1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93}” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2019″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEyMzcifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2018″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjEyMTkifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][et_pb_column type=”1_3″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_blurb title=”Pekeliling Tahun 2017″ use_icon=”on” font_icon=”||divi||400″ icon_color=”#0C71C3″ image_icon_width=”78px” _builder_version=”4.27.4″ _dynamic_attributes=”link_option_url” _module_preset=”default” header_font=”Urbanist||||||||” header_font_size=”25px” animation_style=”fold” link_option_url=”@ET-DC@eyJkeW5hbWljIjp0cnVlLCJjb250ZW50IjoicG9zdF9saW5rX3VybF9wYWdlIiwic2V0dGluZ3MiOnsicG9zdF9pZCI6IjExODYifX0=@” header_font_size_tablet=”25px” header_font_size_phone=”25px” header_font_size_last_edited=”on|desktop” global_colors_info=”{%22gcid-primary-color%22:%91%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22,%22body_quote_text_color%22%93,%22gcid-secondary-color%22:%91%22icon_color__hover%22%93,%22gcid-19e3c39b-71d7-416f-b5fc-dda3a4d40f19%22:%91%22icon_color__hover%22,%22icon_color__hover%22%93}” header_text_color__hover=”#0C71C3″ header_text_color__hover_enabled=”on|hover” header_font_size__hover=”26px” header_font_size__hover_enabled=”on|hover” icon_color__hover=”#2ea3f2″ icon_color__hover_enabled=”on|hover”][\/et_pb_blurb][\/et_pb_column][\/et_pb_row][et_pb_row _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_column type=”4_4″ _builder_version=”4.27.4″ _module_preset=”default” global_colors_info=”{}”][et_pb_button button_url=”https:\/\/www.sabah.gov.my\/ecircular\/default.aspx” url_new_window=”on” button_text=”ARKIB PEKELILING (e-Circular)” button_alignment=”left” _builder_version=”4.27.4″ _module_preset=”default” button_text_size=”13px” button_text_color=”#FFFFFF” button_bg_color=”#0C71C3″ button_border_width=”0px” button_border_radius=”10px” button_font=”Poppins||||||||” button_use_icon=”off” custom_padding=”10px|24px|10px|24px|true|true” animation_style=”fade” global_colors_info=”{}” button_text_color__hover_enabled=”on|hover” button_text_color__hover=”#FFFFFF” button_border_color__hover_enabled=”on|hover” button_border_color__hover=”#FFFFFF” button_text_size__hover_enabled=”on|hover” button_text_size__hover=”14px”][\/et_pb_button][\/et_pb_column][\/et_pb_row][\/et_pb_section]<\/p>\n

<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>\n
<\/div>\n

<\/path><\/svg><\/i> \"Loading\"<\/p>\n

<\/div>","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_et_pb_use_builder":"on","_et_pb_old_content":"","_et_gb_content_width":"","_lmt_disableupdate":"no","_lmt_disable":"","footnotes":""},"folder":[],"class_list":["post-5253","page","type-page","status-publish","hentry"],"acf":[],"a3_pvc":{"activated":true,"total_views":3942,"today_views":3},"_links":{"self":[{"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/pages\/5253","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/comments?post=5253"}],"version-history":[{"count":48,"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/pages\/5253\/revisions"}],"predecessor-version":[{"id":10226,"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/pages\/5253\/revisions\/10226"}],"wp:attachment":[{"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/media?parent=5253"}],"wp:term":[{"taxonomy":"folder","embeddable":true,"href":"https:\/\/mof.sabah.gov.my\/en\/wp-json\/wp\/v2\/folder?post=5253"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}