Malaysia legislation
Section 2f
Seksyen 2f
The company referred to in paragraph 2e, other than another company referred to in subparagraph 2e(c), shall have a paid up capital in respect of ordinary shares of more than two million and five hundred thousand ringgit at the beginning of the basis period for a year of assessment.”;
(d)
dengan menggantikan Bahagian IV dengan Bahagian yang berikut:
“Part IV notwithstanding Part I, income tax shall be charged for a year of assessment upon the chargeable income of every co-operative society at the following rates:
Chargeable Income
Rate of Income Tax
For every ringgit of the first 30,000 0 per cent
For every ringgit of the next 30,000 5 per cent
For every ringgit of the next 40,000 10 per cent
For every ringgit of the next 50,000 15 per cent
For every ringgit of the next 100,000 20 per cent
For every ringgit of the next 250,000 22 per cent
For every ringgit of the next 250,000 24 per cent
For every ringgit exceeding 750,000 25 per cent”;
dan
(e)
dengan memasukkan selepas Bahagian XV Bahagian yang berikut:
“Part XVI notwithstanding Part I, income tax shall be charged for a year of assessment on any amount of contribution withdrawn by an individual from a private retirement scheme before that individual reaches the age of 55 (other than by reason of death or permanently leaving Malaysia) at the rate of 8 per cent on every ringgit of that contribution withdrawn.”.
Undang-Undang Malaysia 24
Pindaan Jadual 2