What is Akta Kewangan 2010?

Akta Kewangan 2010 is Malaysia Act, cited as Act 719 2010, currently marked in force and first recorded in 2010.

Is Akta Kewangan 2010 still in force?

Yes — Akta Kewangan 2010 is currently in force.

When did Akta Kewangan 2010 take effect?

Akta Kewangan 2010 was first recorded in 2010.

How many sections does Akta Kewangan 2010 have?

Akta Kewangan 2010 contains 28 sections.

Where can I read the official version of Akta Kewangan 2010?

The official text of Akta Kewangan 2010 is published at lom.agc.gov.my.

ActIn force

Akta Kewangan 2010

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Bahasa Malaysia English

Enacted: 2010
Sections: 28
Languages: MS · EN

Front matterCover and publication detailsOpen

UNDANG-UNDANG

MALAYSIA

Akta 719

Undang-Undang Malaysia 2

Tarikh Perkenan Diraja

...

17 Januari 2011

Tarikh penyiaran dalam Warta

...

27 Januari 2011

Hakcipta Pencetak H

Kewangan 3

UNDANG-UNDANG MALAYSIA

Akta 719

Opening note

Preamble

Suatu Akta untuk meminda Akta Cukai Pendapatan 1967, Akta Setem 1949, Akta Petroleum (Cukai Pendapatan) 1967, Akta Cukai Keuntungan Harta Tanah 1976, Akta Kewangan 2007 dan Akta Kewangan 2009. [ ] DIPerbUAt oleh Parlimen malaysia seperti yang berikut:

Bab I

PERmULAAN tajuk ringkas

Seksyen 1

Akta ini bolehlah dinamakan Akta Kewangan 2011.

Pindaan Akta

Seksyen 2

Akta Cukai Pendapatan 1967 [Akta 53], Akta Setem 1949 [Akta 378],

Akta Petroleum (Cukai Pendapatan) 1967 [Akta 543], Akta Cukai

Keuntungan Harta Tanah 1976 [Akta 169], Akta Kewangan 2007

[Akta 683] dan Akta Kewangan 2009 [Akta 693] dipinda mengikut cara yang dinyatakan masing-masing dalam Bab II, III, IV, V,

VI dan VII.

Undang-Undang Malaysia 8

Bab II

PINDAAN KEPADA AKTA CUKAI PENDAPATAN 1967

Permulaan kuat kuasa pindaan kepada Akta cukai Pendapatan 1967

Seksyen 3

(1)

Subperenggan 4(a)(ii), (iii) dan (iv) dan perenggan 4(b)

disifatkan telah mula berkuat kuasa pada 11 Februari 2010.

(2)

Seksyen 5, 6, 8, perenggan 9(a), seksyen 10, 11, 12, 13,

14, 15, 16, 24 dan 25 berkuat kuasa bagi tahun taksiran 2011

dan tahun-tahun taksiran yang berikutnya.

(3)

Seksyen 7 disifatkan telah berkuat kuasa mulai tahun taksiran 2010.

(4)

Perenggan 9(b), (c) dan (d) berkuat kuasa mulai 1 Januari 2011 bagi tahun taksiran 2011 dan tahun-tahun taksiran yang berikutnya.

(5)

Subperenggan 4(a)(i), seksyen 17, 18, 20, 21, 22 dan 23

mula berkuat kuasa apabila mula berkuatkuasanya Akta ini.

(6)

Seksyen 19 berkuat kuasa bagi tahun taksiran 2012 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 2

Seksyen 4

Akta Cukai Pendapatan 1967, yang disebut “Akta ibu” dalam

Bab ini, dipinda dalam seksyen 2—

(a)

dalam subseksyen (1)—

(i)

dalam takrif “foreign tax” dengan memasukkan selepas perkataan “malaysia” perkataan “and in relation to paragraph 132(4)(d) or section 132a includes other taxes of every kind imposed by or under the laws of that territory”;

(ii)

dengan memasukkan selepas takrif “Inland Revenue

Board of malaysia” takrif yang berikut:

‘ “Labuan business activity” has the meaning assigned to it in the Labuan Business Activity

Tax Act 1990 [Act 445];

Kewangan 9

“Labuan company” means a Labuan company incorporated under the Labuan Companies Act 1990 [Act 441] and includes a foreign Labuan company registered under that Act, Labuan limited partnership established and registered under the Labuan Limited Partnerships and

Limited Liability Partnerships Act 2010 [Act 707],

Labuan trust as defined in the Labuan Trusts

Act 1996 [Act 554] and a malaysian bank as defined in the Labuan Financial Services and

Securities Act 2010 [Act 704];’;

(iii)

dengan memotong takrif “offshore business activity”;

dan

(iv)

dengan memotong takrif “offshore company”; dan

(b)

dengan memasukkan selepas subseksyen (9) subseksyen yang berikut:

‘(10) Any reference in this Act to—

(a)

“Labuan Offshore Business Activity Tax Act 1990” is construed as reference to “Labuan

Business Activity Tax Act 1990”;

(b)

“Labuan Offshore Financial Services Authority”

is construed as reference to “Labuan Financial

Services Authority”;

(c)

“offshore business activity” is construed as reference to “Labuan business activity”;

(d)

“Offshore Companies Act 1990” is construed as reference to “Labuan Companies Act 1990”;

and

(e)

“offshore company” is construed as reference to “Labuan company”.’.

Seksyen 5

Pemotongan seksyen 6c

Akta ibu dipinda dengan memotong seksyen 6c.

Undang-Undang Malaysia 10

Pindaan seksyen 16

Seksyen 6

Seksyen 16 Akta ibu dipinda dengan menggantikan perkataan

“his widow” di mana-mana jua terdapat dengan perkataan “that person’s widow or widower”.

Seksyen 7

Pindaan seksyen 34

Seksyen 34 Akta ibu dipinda dalam perenggan 34(6)(k) dengan menggantikan perkataan “ministry of Culture, Arts and Heritage”

dengan perkataan “ministry of Information, Communication and

Culture”.

Pindaan seksyen 34c

Seksyen 8

Seksyen 34c Akta ibu dipinda—

(a)

dengan memasukkan selepas subsekyen (1) subsekyen yang berikut:

“(1a) For the purpose of subsection (1), where by reason of an insufficiency or absence of gross income of a company from a source consisting of discount or premium for the basis period for a year of assessment, effect cannot be given or cannot be given in full to any amount of discount falling to be deducted to that company for that basis period in relation to that source, that amount which has not been so deducted shall be allowed as a deduction in arriving at the adjusted income of that company from any source or sources consisting of a business for that basis period:

Provided that the proceeds from the issuance of the bond that relates to that amount are utilized wholly by that company for the production of gross income from any source or sources consisting of that business.

(1B)

This section shall not apply if in the basis period for a year of assessment the bond issued or subscribed forms part of the stock in trade of a business of a company.”; dan

Kewangan 11

(b)

dalam subseksyen (2), dengan memasukkan selepas perkataan “subsection (1)” perkataan “or (1a)”.

Pindaan seksyen 39

Seksyen 9

Subseksyen 39(1) Akta ibu dipinda—

(a)

dalam perenggan (d), dengan memasukkan selepas perkataan

“widows” perkataan “, widowers”;

(b)

dalam perenggan (f), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

where such tax is deducted or such amount is paid after the due date for the furnishing of a return for a year of assessment that relates to such payment, the tax or amount so paid shall not prejudice the imposition of penalty under subsection 113(2) if a deduction on such payment is made in such return or is claimed in the information given to the

Director General in arriving at the adjusted income of the payer;”;

(c)

dalam perenggan (i), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

Undang-Undang Malaysia 12

on such payment is made in such return or is claimed in the information given to the

Director General in arriving at the adjusted income of the payer;”; dan

(d)

dalam perenggan (j), dengan menggantikan proviso dengan proviso yang berikut:

“Provided that—

(i)

this paragraph shall not apply if the payer has paid the amount referred to in subsection (2)

of that section; and

(ii)

Director General in arriving at the adjusted income of the payer;”.

Pindaan seksyen 46

Seksyen 10

Seksyen 46 Akta ibu dipinda dengan menggantikan perenggan

(1)

(c)

dengan perenggan yang berikut:

“(c) an amount limited to a maximum of five thousand ringgit in respect of medical treatment, special needs or carer expenses expended in that basis year by that individual for his parents and the claim is evidenced by certification of a medical practitioner that the medical conditions of the parents require medical treatment or special needs or carer and—

(i)

in the case of medical treatment or special needs, a receipt on the amount expended; or

(ii)

in the case of carer, a written certification or receipt from, or work permit of, the carer:

Provided that for the purpose of this paragraph—

(a)

“carer” shall not include that individual, his wife or her husband or the child of the individual;

Kewangan 13

(b)

“parents” shall be individuals resident in malaysia;

(c)

the medical treatment and care services are provided in malaysia; and

(d)

the medical practitioner is registered with the malaysian medical Council.”.

Pindaan seksyen 49

Seksyen 11

Seksyen 49 Akta ibu dipinda—

(a)

dalam perenggan (1)(a), dengan memotong perkataan

“other than an insurance policy to which subsection (1c)

applies”;

(b)

dalam perenggan (1)(c), dengan memasukkan selepas perkataan “widows” perkataan “, widowers”; dan

(c)

dengan memotong subseksyen (1c).

Pindaan seksyen 50

Seksyen 12

Subseksyen 50(2) Akta ibu dipinda dengan memotong perkataan

“or for any insurance policy determined by the Employees Provident

Fund Board referred to in subsection 49(1c),”.

Seksyen 13

Pindaan seksyen 60f

Subseksyen 60f(2) Akta ibu dipinda dengan memasukkan selepas takrif “business of holding of an investment” takrif yang berikut:

‘ “dividend” is deemed to include income distributed by a unit trust;’.

Seksyen 14

Pindaan seksyen 60h

Subseksyen 60h(5) Akta ibu dipinda dengan memasukkan selepas takrif “closed-end fund company” takrif yang berikut:

‘ “dividend” is deemed to include income distributed by a unit trust;’.

Undang-Undang Malaysia 14

Seksyen 15

Pindaan seksyen 63b

Subseksyen 63B(2) Akta ibu dipinda dengan memasukkan sebelum takrif “permitted expenses” takrif yang berikut:

‘ “dividend” is deemed to include income distributed by a unit trust;’.

Seksyen 16

Pindaan seksyen 65

Perenggan 65(11)(c) Akta ibu dipinda dengan memasukkan selepas perkataan “the widow” perkataan “or widower”.

Seksyen 17

Pindaan seksyen 74

Subseksyen 74(3) Akta ibu dipinda dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a) the Director General is informed of the death of the individual by the executor referred to under subsection (1)

in the form prescribed under this Act;”.

Seksyen 18

Pindaan seksyen 104

Subseksyen 104(1) Akta ibu dipinda dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b) all sums payable by him under subsection 103(1a), (3),

(4)

, (5), (6), (7) or (8) or subsection 107B(3) or (4) or subsection 107c(9) or (10);”.

Pindaan seksyen 107c

Seksyen 19

Seksyen 107c Akta ibu dipinda—

(a)

dengan menggantikan subseksyen (8) dengan subseksyen yang berikut:

“(8) Notwithstanding subsections (1), (3), (4), (5),

(6)

and (7), the Director General may direct such company, trust body or co-operative society to make payment by instalments on account of tax which is

Kewangan 15

or may be payable by that company, trust body or co-operative society for a year of assessment at such times and of such amounts as the Director General may direct and such account of tax shall be deemed for the purpose of subsection (10) to be the revised estimate of tax payable by that company, trust body or co-operative society for that year of assessment:

Provided that, where the direction is made before the ninth month of the basis period for that year of assessment, that company, trust body or co-operative society may furnish a revised estimate of its tax payable for that year of assessment in accordance with subsection (7).”;

(b)

dengan memotong subseksyen (8a) dan (8B); dan

(c)

dalam subseksyen (10), dengan menggantikan perkataan

“revised estimate of tax payable for that year of assessment or if no revised estimate is furnished” perkataan “revised estimate under subsection (7) or deemed revised estimate under subsection (8), whichever is later, or if no such revised estimate is furnished or there is no such deemed revised estimate”.

Pindaan seksyen 111

Seksyen 20

Seksyen 111 Akta ibu dipinda—

(a)

dalam subseksyen (1a), dengan menggantikan perkataan

“subsection 77(1) section 77a” dengan perkataan

“subsection 77(1) or section 77a”; dan

(b)

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(4a) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any other amount of tax which is due and payable (including any amount of instalments which are due and payable)

by that person under this Act, or under the Petroleum

(Income Tax) Act 1967 or the Real Property Gains

Tax Act 1976.

Undang-Undang Malaysia 16

(4B)

Where amount of excess in respect of a person is ascertained in accordance with subsection 50(4) of the Petroleum (Income Tax) Act 1967 or subsection 24(7a) of the Real Property Gains Tax Act 1976 such excess shall be applied for the payment of tax which is due and payable (including any amount of instalments which are due and payable) by that person under this

Act.”.

Pindaan seksyen 132

Seksyen 21

Seksyen 132 Akta ibu dipinda—

(a)

dalam subseksyen (1), dengan memasukkan selepas perkataan “tax under this Act” perkataan “or other taxes of every kind under any written law”; dan

(b)

dalam perenggan (4)(d), dengan memasukkan selepas perkataan “tax under this Act” perkataan “or other taxes of every kind under any written law”.

Seksyen baru 132A

Seksyen 22

Akta ibu dipinda dengan memasukkan selepas seksyen 132

seksyen yang berikut:

“tax information exchange arrangements 132A. (1) If the minister by statutory order declares that—

(a)

arrangements specified in the order have been made by the Government with the government of any territory outside malaysia with a view to the exchange of information forseeably relevant to the administration or assessment or collection or enforcement of the taxes under this Act or other taxes of every kind under any written law and any foreign tax of that territory; and

(b)

it is expedient that those arrangements should have effect,

Kewangan 17

then, so long as the order remains in force, notwithstanding anything in any written law, those arrangements shall have effect in relation to tax under this Act or other taxes of every kind under any written law.

(2)

No arrangement under this section can be made if the order in respect of an arrangement under section 132 is in force.

(3)

Where any arrangements have effect by virtue of this section, section 138 shall not prevent the disclosure to a duly authorized servant or agent of the government with which the arrangements have been made of such information as is required to be disclosed under the arrangements.

(4)

Any order made under this section shall be laid before the Dewan Rakyat.”.

Pindaan seksyen 154

Seksyen 23

Seksyen 154 Akta ibu dipinda dalam perenggan (1)(c)

dengan memasukkan selepas perkataan “section 132” perkataan

“or 132a”.

Pindaan Jadual 6

Seksyen 24

Jadual 6 kepada Akta ibu dipinda dalam perenggan 16—

(a)

dengan memasukkan selepas perkataan “widows’ ” perkataan

“, widowers’ ”; dan

(b)

dengan memasukkan selepas perkataan “widow,” perkataan

“ widower,”.

Pindaan Jadual 7A

Seksyen 25

Jadual 7a kepada Akta ibu dipinda dalam subperenggan 7(a)

dengan menggantikan perkataan “the period” dengan perkataan

“the basis period”.

Undang-Undang Malaysia 18

Bab III

PINDAAN KEPADA AKTA SETEm 1949

Permulaan kuat kuasa pindaan kepada Akta Setem 1949

Seksyen 26

Bab ini berkuat kuasa apabila mula berkuatkuasanya Akta ini kecuali seksyen 28 yang disifatkan telah mula berkuat kuasa pada 11 Februari 2010.

Seksyen 27

Pindaan seksyen 8

Akta Setem 1949, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam subseksyen 8(1) dengan memasukkan selepas perkataan “postal franking machine” perkataan “or digital franking machine”.

Pindaan Jadual Pertama

Seksyen 28

Perenggan 6 di bawah “GENERAL EXEmPTIONS” dalam

Jadual

Jadual Pertama kepada Akta ibu dipinda dengan menggantikan perkataan “Labuan Offshore Financial Services Authority” dengan perkataan “Labuan Financial Services Authority”.

Pindaan Jadual kelima

29. Jadual Kelima kepada Akta ibu dipinda—

(a)

pada tajuk Jadual itu, dengan memasukkan selepas perkataan

“postal franking machine” perkataan “or digital franking machine”; dan

(b)

dengan memasukkan selepas butiran 9 butiran yang berikut:

“10. Letter of indemnity.

11. Letter of guarantee.

12. Letter of allotment.

13. Education loan agreement.

14. Articles of Association of a company.

15.

memorandum of Association of a company.

16.

Any other agreement approved by the Collector.”.

Kewangan 19

BaB IV

PINDAAN KEPADA AKTA PETROLEUm (CUKAI PENDAPATAN)

1967

Permulaan kuat kuasa pindaan kepada Akta Petroleum (cukai

Pendapatan) 1967

30. (1) Seksyen 31 disifatkan telah mula berkuat kuasa pada 9 April 2009.

(2)

Seksyen 32 mula berkuat kuasa apabila mula berkuat kuasanya Akta ini.

Pindaan seksyen 16

31. Akta Petroleum (Cukai Pendapatan) 1967, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam subseksyen 16(7e) dengan menggantikan perkataan “ministry of Tourism” dengan perkataan

“ministry of Information, Communication and Culture”.

Pindaan seksyen 50

32. Seksyen 50 Akta ibu dipinda dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4) Any amount of excess in respect of tax payable for a year of assessment which is to be refunded to a person under subsection (1) may be utilized by the Director General for the payment of any other amount of tax which is due and payable

(including any amount of instalments which are due and payable)

by that person under this Act, or under the Income Tax Act 1967 or the Real Property Gains Tax Act 1976.

(5)

Where amount of excess in respect of a person is ascertained in accordance with subsection 111(4a) of the Income Tax Act 1967 or subsection 24(7a) of the Real Property Gains Tax Act 1976 such excess shall be applied for the payment of tax which is due and payable (including any amount of instalments which are due and payable) by that person under this Act.”.

Undang-Undang Malaysia 20

BaB V

PINDAAN KEPADA AKTA CUKAI KEUNTUNGAN HARTA

TANAH 1976

Permulaan kuat kuasa pindaan kepada Akta cukai keuntungan

Harta tanah 1976

33. (1) Seksyen 34 dan 35 mula berkuat kuasa apabila mula berkuatkuasanya Akta ini.

(2)

Seksyen 36 berkuat kuasa bagi tahun taksiran 2011 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 14

34. Akta Cukai Keuntungan Harta Tanah 1976, yang disebut

“Akta ibu” dalam Bab ini, dipinda dalam subseksyen 14(4) dengan menggantikan proviso dengan proviso yang berikut:

“Dengan syarat bahawa tiada taksiran boleh dibuat lebih daripada tiga tahun selepas berakhir tahun taksiran yang dalamnya Ketua Pengarah dimaklumkan secara bertulis oleh pentadbir mengenai kematian orang yang boleh dikenakan cukai itu dalam borang yang ditetapkan di bawah Akta ini.”.

Pindaan seksyen 24

35. Seksyen 24 Akta ibu dipinda dengan memasukkan selepas subseksyen (7) subseksyen yang berikut:

“(7a) Apa-apa jumlah lebihan berkenaan dengan cukai yang kena dibayar bagi suatu tahun taksiran yang hendaklah dibayar balik kepada seseorang di bawah subseksyen (1)

boleh digunakan oleh Ketua Pengarah bagi bayaran apa-apa amaun cukai yang lain yang genap masa dan kena dibayar

(termasuk apa-apa amaun ansuran yang genap masa dan kena dibayar) oleh orang itu di bawah Akta ini, atau di bawah

Akta Cukai Pendapatan 1967 atau Akta Petroleum (Cukai

Pendapatan) 1967.

(7B)

Jika amaun lebihan yang berkenaan dengan seseorang ditentukan menurut subseksyen 111(4a) Akta Cukai

Pendapatan 1967 atau subseksyen 50(4) Akta Petroleum

Kewangan 21

(Cukai Pendapatan)1967 lebihan itu hendaklah digunakan bagi pembayaran cukai yang genap masa dan kena dibayar

(termasuk apa-apa amaun ansuran yang genap masa dan kena dibayar) oleh orang itu di bawah Akta ini.”.

Pindaan Jadual 2

36. Jadual 2 kepada Akta ibu dipinda dalam subperenggan 16(a)

dengan memasukkan selepas perkataan “Kerajaan” di mana-mana jua terdapat perkataan “atau suatu Kerajaan Negeri”.

BaB VI

PINDAAN KEPADA AKTA KEWANGAN 2007

Permulaan kuat kuasa pindaan kepada Akta kewangan 2007

37. Bab ini disifatkan telah berkuat kuasa mulai tahun taksiran 2008

dan berkuat kuasa bagi tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 48

38. Akta Kewangan 2007, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 48 dengan memasukkan selepas subseksyen

(3)

subseksyen yang berikut:

“(4) Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.”.

Pindaan seksyen 49

39. Seksyen 49 Akta ibu dipinda dengan memasukkan selepas subseksyen (3) subseksyen yang berikut:

“(4) Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.”.

Undang-Undang Malaysia 22

BaB VII

PINDAAN KEPADA AKTA KEWANGAN 2009

Permulaan kuat kuasa pindaan kepada Akta kewangan 2009

40. Bab ini disifatkan telah mula berkuat kuasa pada 9 Januari 2009.

Pindaan seksyen 48

41. Akta Kewangan 2009, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 48 dengan memasukkan selepas subseksyen

(4)

subseksyen yang berikut:

“(5) Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.”.

Pindaan seksyen 49

42. Seksyen 49 Akta ibu dipinda dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(5) Apa-apa hutang yang genap masa di bawah seksyen ini hendaklah boleh dituntut seolah-olah ia adalah cukai yang genap masa dan kena dibayar di bawah Akta ibu.”.

Common questions

What is Akta Kewangan 2010?: Akta Kewangan 2010 is Malaysia Act, cited as Act 719 2010, currently marked in force and first recorded in 2010.
Is Akta Kewangan 2010 still in force?: Yes — Akta Kewangan 2010 is currently in force.
When did Akta Kewangan 2010 take effect?: Akta Kewangan 2010 was first recorded in 2010.
How many sections does Akta Kewangan 2010 have?: Akta Kewangan 2010 contains 28 sections.
Where can I read the official version of Akta Kewangan 2010?: The official text of Akta Kewangan 2010 is published at lom.agc.gov.my.

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