Malaysia legislation

Section 5

of AKTA KEWANGAN 2021

Seksyen 5

Pindaan seksyen 6

(a)

dalam perenggan (n), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan

(b)

dengan memasukkan selepas perenggan (n) perenggan yang berikut:

“(o) subject to section 109da but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a unit holder other than an individual which consists of interest distributed or credited by a unit trust that is a retail money market fund referred to in subsection 61(1a) at the appropriate rate as specified under Part XIX of Schedule 1;

(p)

income tax shall be charged upon the income of a person who is a resident which is received in

Malaysia from outside Malaysia from 1 January 2022

until 30 June 2022 at the appropriate rate as specified under Part XX of Schedule 1.”.

Pindaan seksyen 6d

Section 5 — FINANCE ACT 2021 | mylaw.my