AKTA KEWANGAN 2010

dalam perenggan (c), dengan menggantikan noktah di hujung perenggan itu dengan noktah bertindih; dan

dengan memasukkan selepas perenggan (c) proviso yang berikut kepada subseksyen itu:

dalam subseksyen (1)—

dalam perenggan (a), dengan menggantikan perkataan

dalam perenggan (k), dengan memotong perkataan

dalam perenggan (l), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”; dan

dengan memasukkan selepas perenggan (l) perenggan yang berikut:

dalam subseksyen (3), dengan menggantikan perkataan

where the aggregate amount of deduction allowed under that subsection in respect of payments or contributions or both, is six thousand ringgit or

where subsection 50(2) or 50(3) applies, the total deduction under that subsection shall not exceed six thousand ringgit or where paragraph (a) applies, shall not exceed seven thousand ringgit.”.

dalam takrif “Islamic securities”, dengan memasukkan selepas perkataan “Securities Commission” perkataan “or

dalam takrif “special purpose vehicle”—

dengan memasukkan selepas perkataan “Companies

dengan memasukkan selepas perkataan “Securities

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

the number of employees employed in the first mentioned year;

the number of employees subject to deductions under the Income Tax (Deduction From

the number of new employees employed in the first-mentioned year;

the number of employees who have resigned in the first-mentioned year;

the number of employees who have resigned and left Malaysia in the first-mentioned year;

such other particulars as may be required by the

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

the relevant particulars of the employee;

the full amount of the gross income falling within section 13 paid, payable or provided by or on behalf of the employer to that employee in respect of the employment;

pension, annuity or periodical payment falling under paragraph (4)(e);

total deductions under the Income Tax

the compulsory contributions made by the employees to the Pension Fund or

details relating to the payment of arrears and others for the years prior to the first-mentioned year;

tax exempt allowances, perquisites, gifts and benefits for the first-mentioned year;

such other particulars as may be required by the Director General.”.

dalam subseksyen (4), dengan memasukkan selepas perkataan

dalam subseksyen (8), dengan memasukkan selepas perkataan “(3)” perkataan “(4),”;

dengan memasukkan selepas subseksyen (10) subseksyen yang berikut:

no estimate is furnished by a company, trust body or co-operative society and no direction is given by the Director General to make payment by instalment under subsection (8);

no prosecution under section 120 has been instituted in relation to failure to furnish such estimate; and

tax is payable by that company, trust body or co-operative society pursuant to an assessment for that year of assessment,

dalam subseksyen (11), dengan menggantikan perkataan

dalam subseksyen (3), dengan menggantikan perkataan

dalam subseksyen (4), dengan menggantikan perkataan

dalam subseksyen (5)—

dengan menggantikan perkataan “a return” dengan perkataan “the form”;

dengan menggantikan perkataan “the return” dengan perkataan “the form”; dan

dengan menggantikan perkataan “such return”

dalam Bahagian I—

dalam perenggan 1, dengan menggantikan perkataan

dalam perenggan 1A, dengan menggantikan perkataan

dalam Bahagian IV—

dengan memotong perkataan “For every ringgit of the next” yang terdapat dalam baris no. 10 ruang

dengan memotong perkataan “500,000” yang terdapat dalam baris no. 10 ruang “RM”; dan

dengan memotong perkataan “27 per cent” yang terdapat dalam ruang “Rate of income tax”; dan

dengan memasukkan selepas Bahagian XIII Bahagian yang berikut:

the knowledge worker, qualified activity and specified region referred to in paragraph 1; and

where the individual has income from a source other than the employment referred to in paragraph 1 or where subsection 45(2) applies, the chargeable income of the individual referred to in that paragraph, shall be as determined by the Minister by rules made under this Act.”.

dalam subperenggan 33B(b), dengan memasukkan selepas perkataan “Securities Commission” perkataan “or the

dalam subperenggan 35(b), dengan memasukkan selepas perkataan “debentures” perkataan “or Islamic

dalam takrif “capital expenditure”, dengan menggantikan noktah di hujung takrif dengan noktah bertindih; dan

dengan memasukkan selepas takrif “capital expenditure”

sells or offers for sale a stamp certificate;

fraudulently attaches a stamp certificate to an instrument other than the instrument for which the stamp certificate was issued;

fraudulently detaches a stamp certificate or fraudulently causes a stamp certificate to be detached from the instrument;

counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate issued by the Collector;

sells or offers for sale any certificate which he knows or ought reasonably to know to be a counterfeit of any stamp certificate issued by the Collector;

has in his possession any certificate which he knows to be a counterfeit of any stamp certificate, intending to use or dispose of it as a genuine stamp certificate in order that it may be used as a genuine stamp certificate; or

uses as a genuine stamp certificate knowing it to be a counterfeit of any stamp certificate, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding five thousand ringgit.”.

Seksyen 35, 36 dan 38 mula berkuat kuasa pada 1 Januari 2010.

Seksyen 37 hendaklah berkuat kuasa bagi tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir dalam tahun 2010 dan tahun taksiran 2011.

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

by virtue of subsections (1) and (2) there has been taken as the basis period for a year of assessment of a chargeable person an accounting period ending on any day in that year of assessment; and

there is a failure to make up the accounts of that chargeable person for an accounting period ending on the corresponding day in the year following that year of assessment, the Director General may direct that the basis period for the year of assessment in which the failure occurs, or the basis periods for that year and the following year of assessment, shall consist of a period or periods

For the purposes of this section, a return for a year of assessment shall—

specify the chargeable income and the amount of tax payable (if any) on that chargeable income for that year; and

contain such particulars as may be required by the

the amount of exploration expenditure incurred by that chargeable person in relation to petroleum operation in that period; and

such particulars as may be required by the Director

For the purposes of subsection (1)—

the first exploration period of the chargeable person shall be the period that commences on the date the petroleum agreement is signed, or on such other date as may be determined by the chargeable person with the approval of the Director General; and

each exploration period shall be a period of twelve months except in the case of the first exploration period or final exploration period, where the period may be less than twelve months.

In this section, “exploration period” means a period or periods prior to the first basis period of the chargeable person.

An amended return under subsection (1) shall only be made after the due date for the furnishing of the return pursuant to subsection 30(1), but not later than six months from that date.

For the purposes of this section, the amended return shall—

specify the amount or additional amount of chargeable income and the amount of tax or additional tax payable on that chargeable income;

specify the increased sum ascertained in accordance with subsection (4); or

contain such particulars as may be required by the

Where an amended return is furnished by a chargeable person under subsection (1), any amount of tax or additional tax payable by that person under the amended return shall be increased by a sum equal to ten per cent of that amount and the increased sum shall constitute part of such tax or additional tax payable by that person.

The amendment under subsection (1) shall only be made once.

Where—

a return for a year of assessment has been furnished in accordance with subsection 30(1); and

the Director General has made an assessment for that year of assessment under section 39, no amendment shall be made under this section.”.

the expenditure for the exploration period from that operation; or

the income or the adjusted loss from that operation for the basis period for any year of assessment.

Where a chargeable person referred to in subsection (1)

Every chargeable person shall, for each exploration period or basis period for the year of assessment, make up accounts of his expenditure or profits or losses arising from his petroleum operations and those accounts which shall be audited by a professional accountant, together with a report made by that accountant shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2)

Any chargeable person who is required by this section to keep records and—

does so electronically shall retain them in an electronically legible form and shall keep the records in such a manner as to enable the records to be readily accessible and convertible into writing; or

has originally kept records manually and subsequently converts those records into electronic form shall retain those records prior to the conversion in their original form.

All records that relate to any petroleum operation in

For the purposes of this section—

books of account recording receipts and payments or income and expenditure; and

invoices, vouchers, receipts and such other documents as in the opinion of the Director General are necessary to verify the entries in any books of account.”.

For the purposes of this Act, where the Director

the return referred to in that subsection shall be deemed to be a notice of assessment; and

such notice of assessment shall be deemed to have been served on the chargeable person on the day on which the Director General is deemed to have made the assessment.

Where a chargeable person for a year of assessment has not furnished a return in accordance with section 30, the

For the purposes of this Act, where the Director

the amended return referred to in that subsection shall be deemed to be a notice of assessment or additional assessment; and

such deemed notice of assessment or additional assessment shall be deemed to have been served on the chargeable person on the day on which the Director General is deemed to have made the assessment or additional assessment.”.

dalam subseksyen (1), dengan memasukkan selepas perkataan “An assessment” perkataan “, other than an assessment under subsections 38(1) and 39A(1)”; dan

dalam subseksyen (2), dengan memasukkan selepas perkataan “an assessment” perkataan “, other than an assessment under subsections 38(1) and 39A(1),”.

makes default in furnishing a return in accordance with section 30;

makes an incorrect return by omitting or understating any income in respect of which he is required by this Act to make a return; or

gives any incorrect information in relation to any matter affecting his own chargeability to tax, for any year or years of assessment (hereinafter referred to in this section as the “relevant year or relevant years”), the

the amount of tax which has been undercharged or not charged for the relevant year or relevant years in consequence of such default in furnishing a return or making an incorrect return or giving any incorrect information; and

the amount of any penalty or penalties which that chargeable person may be required to pay for the relevant year or relevant years pursuant to subsection 51(3) or 52(2) or both (or where such penalty is abated or remitted under section 63, so much, if any, of the penalty which has not been abated or remitted).

Where the Director General and a chargeable person have come to an agreement pursuant to subsection (1), the

As soon as may be after a composite assessment has been made, the Director General shall cause a notice of composite assessment to be served on the chargeable person in respect of whom the composite assessment was made.

A notice served under subsection (3) shall be in the prescribed form and shall indicate in addition to any other material included therein—

the relevant year or relevant years;

the amount or aggregate amount of tax undercharged or not charged in the relevant year or relevant years;

the amount or aggregate amount of any penalty imposed by virtue of subsection 51(3) or 52(2) or both (or where such penalty is abated or remitted under section 63, so much, if any, of the penalty which has not been abated or remitted); and

the place at which payment of the total amount is to be made.

The total amount shall be collected as if it were part of the tax payable by the chargeable person in respect of whom the composite assessment has been made.

Notwithstanding any other provision of this Act—

a composite assessment made under this section shall be final and conclusive for the purposes of this Act;

no appeal shall lie against a composite assessment.”.

Where an assessment is made under subsection 38(3), section 39 or section 40A, or where an assessment is increased under subsection 45(2), the tax payable under the assessment or increased assessment shall, on the service of the notice of assessment or composite assessment or increased assessment, as the case may be, be due and payable on the chargeable person assessed at the place specified in that notice whether or not that chargeable person appeals against the assessment or increased assessment.

Where an assessment or additional assessment has been made under section 39A, the tax or additional tax payable under the assessment shall be due and payable on the day the amended return is furnished whether or not that person appeals against the assessment or additional assessment.

Where any tax due and payable under subsection (1)

Subject to subsection (6), where any tax due and payable under subsection (2) has not been paid within thirty days after the service of the notice, so much of the tax as is unpaid upon the expiration of that period shall without any further notice being served be increased by a sum equal to ten per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this

Where any tax is payable in accordance with subsection (2), the Director General may allow the tax to be paid by instalments in such amounts and on such dates as he may determine and in the event of default in payment of any one the instalment on the date specified for payment the balance of the tax then outstanding shall be due and payable on that date and shall without any further notice being served be increased by a sum equal to ten per cent of that balance, and that sum shall be recoverable as if it were tax due and payable under this Act.

Notwithstanding the foregoing subsections, where the tax due and payable is increased by a sum under subsection

, (5) or (6), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the

For the purposes of this section, “due date” means the last day of the seventh month from the date following the end of the accounting period.”.

Except as provided in paragraph (4)(a), the estimate of tax payable for a year of assessment shall be made in the prescribed form and furnished to the Director General not later than thirty days before the beginning of the basis period for that year of assessment.

The estimate of tax payable for a year of assessment shall not be less than eighty-five per cent of the revised estimate of tax payable for the immediately preceding year of assessment or if no revised estimate is furnished, shall not be less than eighty-five per cent of the estimate of tax payable for the immediately preceding year of assessment.

Where the first basis period for a year of assessment of a chargeable person is not less than six months—

the estimate of tax payable for that year of assessment shall be made in the prescribed form and furnished to the Director General within three months from the beginning of that basis period; and

subsections (2) and (3) shall apply to a chargeable person beginning from the second year of assessment.

Where an estimate of tax payable for a year of assessment has been furnished in accordance with subsection (2)—

the amount of estimate shall be paid to the Director

each instalment shall be paid by the due date;

the first instalment may be made from the second month of the basis period for that year of assessment of that chargeable person;

all ten monthly instalments shall be made before the second month of the basis period immediately following the basis period for that year of assessment;

the chargeable person shall indicate in the prescribed form referred to in subsection (2), the respective months in the basis period of that year of assessment or the following basis period, in which the ten monthly instalments shall be paid.

Where an estimate of tax payable for a year of assessment has been furnished in accordance with paragraph (4)(a), the estimate of the tax payable shall be paid to the Director

A chargeable person may, in the sixth or the ninth month, or in both months of the basis period for a year of assessment, furnish to the Director General a revised estimate of his tax payable for that year in the prescribed form and—

where the revised estimate exceeds the amount of instalments which is payable in that year prior to that revised estimate, the difference shall be payable in the remaining instalments in equal proportion;

where the amount of instalments which is payable in that year prior to that revised estimate exceeds the revised estimate, the remaining instalments shall cease immediately.

Notwithstanding subsections (1), (3), (4), (5), (6) and

, the Director General may direct any chargeable person to make payment by instalments on account of tax which is or may be payable by that chargeable person for a year of assessment at such times and in such amounts as the Director

Where the Director General directs a chargeable person to make payment by instalments under subsection (8) before the sixth month of the basis period for a year of assessment of that chargeable person, the total amount of that instalments shall be deemed, for the purpose of this section, to be the estimate of tax payable by that chargeable person for that year of assessment:

Where subsection (9) applies and for a year of assessment, a chargeable person has furnished a revised estimate under subsection (7), reference to the amount of instalments which is payable in subsection (7) shall be construed as reference to the amount of instalments which is payable under subsection (8) prior to the revised estimate.

Where any instalment amount due and payable has not been paid by the due date or on the date specified by the

Where the tax payable under an assessment for a year of assessment exceeds the revised estimate of tax payable for that year of assessment or if no revised estimate is furnished, the estimate of tax payable for that year of assessment, by an amount of more than thirty per cent of the tax payable under the assessment, then, without any further notice being

Where for a year of assessment—

no estimate is furnished by a chargeable person, and no direction is given by the Director General to make payment by instalment under subsection (8);

no prosecution under section 58 has been instituted in relation to failure to furnish such estimate; and

tax is payable by that person under an assessment for that year of assessment, such tax payable shall without any further notice be increased by a sum equal to ten per cent of the tax payable and that sum shall be recoverable as if it were tax due and payable under this Act:

Notwithstanding the foregoing subsections, where the estimate of tax payable for a year of assessment is increased by a sum under subsection (11), (12) or (13) the Director

Nothing in this section shall prevent the collection of any tax from a person to whom this section applies in accordance with section 48 or the payment of that tax being enforced in accordance with section 49.

For the purposes of this section—

Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court deems fit, from the date the order is made.

Where in relation to a year of assessment, a person makes default in furnishing a return in accordance with section 30 and no prosecution under subsection (1) has been instituted in relation to that default—

the Director General may require that person to pay a penalty equal to treble the amount of that tax which, before any set-off or repayment under this

if that person pays that penalty (or, where the penalty is abated or remitted under section 63, so much, if any, of the penalty as has not been abated or remitted), he shall not be liable to be charged on the same facts with an offence under subsection (1).

The Director General may require a person to pay an additional amount of penalty in accordance with subsection (3)

In any prosecution under subsection (1), the burden of proving that a return has been made shall be upon the accused person.”.

dalam perenggan (a), dengan memotong perkataan “or”

dalam perenggan (b), dengan menggantikan koma di hujung perenggan itu dengan perkataan “, or”; dan

dengan memasukkan selepas perenggan (b) perenggan yang berikut:

For the purposes of subsection (1), the conditions and specifications under which any prescribed form is to be furnished shall be determined by the Director

For the purposes of subsection (1), a chargeable person may authorize in writing a tax agent to furnish on his behalf a prescribed form in the manner provided for in subsection (1).

A prescribed form furnished in accordance with subsection (3) on behalf of any chargeable person shall be presumed to have been furnished on that chargeable person’s authority, until the contrary is proved, and the chargeable person shall be deemed to be cognizant of its contents.

Where subsection (3) applies—

the chargeable person who authorizes the tax agent shall make a declaration in the prescribed form stating that—

the tax agent is authorized to furnish the form to the Director General on his behalf; and

the information provided by him to the tax agent for the preparation of the form is true and correct;

the tax agent shall make a declaration in the prescribed form furnished in accordance with subsection (1)

the form is prepared in accordance with the information given by the chargeable person;

he has received a declaration made by the chargeable person under paragraph (a);

the chargeable person shall keep and retain in safe custody such prescribed form being the hard copy of the form so furnished and that copy shall be made under the processes and procedures which are designed to ensure that the information contained in the form shall be the only information furnished in accordance with this section;

the hard copy shall be signed by the chargeable person; and

the hard copy in paragraph (c) and the declaration made under paragraph (a) shall be kept and retained for a period of seven years from the end of the year of assessment in which the prescribed form is furnished.

Any form referred to in subsection (1) is deemed to have been furnished by a chargeable person to the Director

Jika terdapat apa-apa ketidakselarasan antara mana-mana peruntukan Bahagian ini dengan mana-mana peruntukan Akta ibu, peruntukan Akta ibu adalah terbatal setakat ketidakselarasan itu.

tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir pada tahun 2009 (asas tahun sebelumnya); dan

tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir pada tahun 2010 (asas tahun semasa).

Tahun taksiran 2010 berasaskan tahun semasa ialah tahun taksiran yang berasingan yang mengikuti tahun taksiran 2010

Ketua Pengarah boleh mengikut subseksyen 49A(8) Akta ibu, mengarahkan mana-mana orang yang boleh dikenakan cukai untuk membuat pembayaran melalui ansuran dengan mengambil

Bagi tahun taksiran 2011, anggaran cukai yang kena dibayar berkenaan dengan orang yang boleh dikenakan cukai yang dikemukakan kepada Ketua Pengarah di bawah subseksyen 49A(2) Akta ibu hendaklah tidak kurang daripada lapan puluh lima peratus daripada amaun cukai yang kena dibayar bagi tahun taksiran 2010 berkenaan dengan tahun asas sebelumnya atau, jika cukai yang kena dibayar itu belum ditentukan cukai yang kena dibayar bagi tahun taksiran 2009.

dalam nota bahu, dengan menggantikan perkataan

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

ada kerugian yang boleh dibenarkan mengenai sesuatu pelupusan, kerugian yang boleh dibenarkan itu hendaklah dibenarkan sebagai suatu potongan bagi mengurangkan jumlah keuntungan yang boleh dikenakan cukai bagi seseorang bagi sesuatu tahun taksiran yang pelupusan itu telah dibuat; dan

oleh sebab tidak cukupnya atau tidak adanya jumlah keuntungan yang boleh dikenakan cukai bagi tahun taksiran yang kerugian yang boleh dibenarkan itu timbul, kuat kuasa tidak dapat diberikan atau tidak dapat diberikan dengan sepenuhnya kepada perenggan (a), kerugian yang boleh dibenarkan yang tidak dibenarkan sedemikian (atau sekian banyak daripadanya yang tidak dibenarkan sedemikian bagi tahun itu), hendaklah dibenarkan sebagai potongan bagi mengurangkan jumlah keuntungan yang boleh dikenakan cukai seseorang bagi tahun pertama taksiran yang berikutnya yang baginya ada jumlah keuntungan yang boleh dikenakan cukai dan demikianlah seterusnya bagi tahun-tahun taksiran yang berikutnya sehingga semua amaun kerugian yang boleh dibenarkan yang akan dibenarkan itu telah dibenarkan.

Bagi maksud subseksyen (4), dalam hal seseorang individu, keuntungan yang boleh dikenakan cukai yang disebut dalam subseksyen itu tidaklah termasuk mana-mana amaun yang dikecualikan di bawah Jadual 4.”.

dalam subseksyen (1) dan (2), dengan menggantikan perkataan “satu bulan” dengan perkataan “enam puluh hari” di mana-mana jua terdapat;

dalam subseksyen (3), dengan menggantikan perkataan

dalam subseksyen (5), dengan memotong perkataan “tahun sebelum sahaja”.

Jika pemeroleh gagal membayar mana-mana amaun yang genap masanya di bawah subseksyen (1), amaun yang gagal dibayar olehnya itu hendaklah dinaikkan dengan suatu jumlah bersamaan dengan sepuluh peratus amaun yang gagal dibayar itu, dan amaun dan jumlah kenaikan itu hendaklah menjadi hutang yang genap masanya untuk dibayar olehnya kepada Kerajaan dan hendaklah kena dibayar dengan serta-merta kepada Ketua Pengarah.

Jika menurut seksyen ini, mana-mana amaun yang disebut dalam subseksyen (1) dibayar kepada Ketua Pengarah oleh pemeroleh atau didapatkan oleh Ketua Pengarah daripada pemeroleh itu,—

Ketua Pengarah hendaklah menggunakan amaun itu untuk bayaran cukai yang dikenakan atas pelupus yang dengannya pemeroleh itu bertanggungan membayar bayaran yang amaun itu berkaitan; atau

jika pemeroleh itu tidak memegang simpan amaun itu bagi membuat bayaran di bawah subseksyen (1)

Walau apa pun subseksyen (1), jika amaun yang genap masanya dibayar daripada pemeroleh di bawah subseksyen (1)

dalam subseksyen (1)—

dengan memotong perkataan “dan” di hujung perenggan (a);

dalam perenggan (b), dengan menggantikan perkataan

dengan memasukkan selepas perenggan (b) perenggan yang berikut:

dengan menggantikan perkataan “dan jumlah wang yang kena dibayar sedemikian” dengan perkataan

dalam subseksyen (4), dengan menggantikan perkataan

mana-mana borang yang ditetapkan yang dikemukakan melalui penghantaran elektronik di bawah seksyen 57A; atau

mana-mana dokumen lain yang disimpan atau diterima oleh atau disampaikan kepada Ketua Pengarah melalui media elektronik atau dengan cara penghantaran elektronik, rekod elektronik atau salinan atau cetakan daripada rekod elektronik itu hendaklah boleh diterima sebagai keterangan mengenai fakta yang dinyatakan atau terkandung dalamnya:

diperakui oleh Ketua Pengarah sebagai mengandungi kesemua atau mana-mana maklumat yang dikemukakan, disimpan, disampaikan atau diterima dengan media elektronik atau dengan cara penghantaran elektronik di bawah seksyen ini; atau

selainnya disahkan mengikut cara yang diperuntukkan dalam Akta Keterangan 1950 bagi mengesahkan dokumen yang dikeluarkan oleh komputer.

Jika rekod elektronik bagi mana-mana borang yang ditetapkan di bawah Akta ini atau mana-mana dokumen lain, atau suatu salinan atau cetakan rekod itu boleh diterima di bawah subseksyen (1), hendaklah dianggap sehingga akasnya dibuktikan, bahawa rekod atau salinan atau cetakan itu mengeluarkan semula dengan tepat kandungan borang atau dokumen itu.

Bagi maksud Akta ini, “media elektronik” termasuklah suatu data, teks, imej atau mana-mana maklumat lain yang disimpan, diterima atau disampaikan dengan cara elektronik, magnet, optik, imejan atau mana-mana peranti pemprosesan data lain.”.

dalam subseksyen (1), dengan memotong perkataan

dalam subseksyen (2), dengan memotong perkataan

dalam nota bahu, dengan memotong perkataan “dan permintaan”; dan

dengan memotong perkataan “atau permintaan-permintaan”

Bagi maksud subseksyen (1), syarat dan spesifikasi yang mana-mana borang yang ditetapkan kena dikemukakan hendaklah sebagaimana yang ditentukan oleh Ketua Pengarah.”.

dalam perenggan 6—

dalam sub-subperenggan (1)(c), dengan memotong perkataan “dan, tertakluk kepada subperenggan (2), apa-apa bunga yang dibayar di atas modal yang digunakan untuk memperoleh aset itu”; dan

dengan memotong subperenggan (2);

dalam proviso kepada perenggan 12, dengan memotong perkataan “dan pemberian itu dibuat dalam masa lima tahun selepas tarikh pemerolehan aset itu oleh pemberinya,”; dan

dengan menggantikan perenggan 31 dengan perenggan yang berikut:

dalam ruang “Kategori pelupusan”—

dalam butir no. 4, dengan memasukkan selepas perkataan “aset yang boleh dikenakan cukai”

dengan memotong butir no. 5; dan

dalam ruang “Kadar cukai”, dengan memotong perkataan

seseorang layak kepada suatu relief cukai menurut subseksyen 7(4) Akta ibu sebelum pindaan kepada subseksyen itu di bawah seksyen 40 Akta ini; dan

relief itu tidak dibenarkan sebagai suatu potongan daripada jumlah cukai yang ditaksir (sekiranya ada) oleh orang itu bagi tahun taksiran 2007, relief itu hendaklah dibenarkan sebagai suatu potongan daripada jumlah cukai yang ditaksir, dalam tahun pertama taksiran selepas tahun taksiran 2009 jika terdapat jumlah cukai yang ditaksirkan, dan demikianlah seterusnya bagi tahun-tahun taksiran yang berikutnya sehingga kesemua amaun relief cukai itu dibenarkan sepenuhnya sebagai suatu potongan.

Bagi maksud perenggan (1)(b), tahun taksiran 2007

Wang daripada Kumpulan Wang yang disebut dalam subseksyen (1) hendaklah dipakai bagi membuat sesuatu pembayaran balik di bawah seksyen 12.

Seksyen 14A Akta Tatacara Kewangan 1957 [Akta 61]