Malaysia legislation
Section 33
Seksyen 33
Pindaan Jadual 1
(a)
dalam Bahagian 1, dengan menggantikan perenggan 1
dengan perenggan yang berikut:
“1. except where paragraphs 1a, 2, 2a and 3 provide otherwise, income tax shall be charged for a year of assessment upon the chargeable income of every person at the following rates:
Chargeable Income
Rate of Income Tax
For every ringgit of the first 5,000 0 per cent
For every ringgit of the next 15,000 2 per cent
For every ringgit of the next 15,000 6 per cent
Undang-Undang Malaysia 22
Chargeable Income
Rate of Income Tax
For every ringgit of the next 15,000 11 per cent
For every ringgit of the next 20,000 19 per cent
For every ringgit of the next 30,000 24 per cent
For every ringgit exceeding 100,000 26 per cent”;
(b)
dalam perenggan 2—
(i)
dengan menggantikan koma di hujung subperenggan (e) dengan noktah bertindih; dan
(ii)
dengan memasukkan selepas subperenggan (e)
subperenggan yang berikut:
“(f) a limited liability partnership other than a limited liability partnership to which paragraph 2d applies.”;
(c)
dengan memasukkan selepas perenggan 2c perenggan yang berikut:
“2d. Subject to paragraphs 2e, 2f and 3, income tax shall be charged for a year of assessment on the chargeable income of a limited liability partnership resident in Malaysia which has a total contribution of capital (whether in cash or in kind) of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment at the following rates:
Chargeable Income
Rate of Income Tax
For every ringgit of the first 500,000 20 per cent
For every ringgit exceeding 500,000 25 per cent