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INCOME TAX (AMENDMENT) ACT 2012

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Bahasa MalaysiaEnglish
Type
Amendment Act
Status
In force
Enacted
2012
Sections
2
Languages
MS · EN

Quick answer

About this amendment act

INCOME TAX (AMENDMENT) ACT 2012 is Malaysia Amendment Act, cited as Amendment Act A1429 2012, currently marked in force and first recorded in 2012.

Opening note

Preamble

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  1. An Act to amend the Income Tax Act 1967. [ ] ENACTED by the Parliament of Malaysia as follows: Short title

Section 2

Amendment of section 44

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The Income Tax Act 1967 [Act 53] is amended in subsection 44(7), in the definition of “organization”—

(a)

by inserting after paragraph (a) the following paragraph:

“(aa) an organization established and maintained exclusively to administer and augment a public or private fund established or held for the sole purpose of carrying out the objective in which the institution is operated or conducted;” and

Act A1429

INCOME TAX (AMENDMENT) ACT 2012

ACT A1429

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(b)

by substituting for paragraph (c) the following paragraph:

“(c) an organization established and maintained exclusively to administer and augment a public fund established and held solely for the purposes of religious worship or the advancement of religion and such fund is to be used—

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(i)

for the construction, improvement or maintenance of a building in Malaysia which is—

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(A)

intended to be used (and, when constructed, is used) exclusively for those purposes; and

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(B)

intended to be open (and, when constructed, is open) to any member of the public for those purposes;

or

(ii)

to provide facilities to carry on the activity related to those purposes; or

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(iii)

to provide for the management of the activity related to those purposes.”.

KUALA LUMPUR

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Common questions

What is AKTA CUKAI PENDAPATAN (PINDAAN) 2012?
INCOME TAX (AMENDMENT) ACT 2012 is Malaysia Amendment Act, cited as Amendment Act A1429 2012, currently marked in force and first recorded in 2012.
Is AKTA CUKAI PENDAPATAN (PINDAAN) 2012 still in force?
Yes — AKTA CUKAI PENDAPATAN (PINDAAN) 2012 is currently in force.
When did AKTA CUKAI PENDAPATAN (PINDAAN) 2012 take effect?
AKTA CUKAI PENDAPATAN (PINDAAN) 2012 was first recorded in 2012.
How many sections does AKTA CUKAI PENDAPATAN (PINDAAN) 2012 have?
AKTA CUKAI PENDAPATAN (PINDAAN) 2012 contains 2 sections.
Where can I read the official version of AKTA CUKAI PENDAPATAN (PINDAAN) 2012?
The official text of AKTA CUKAI PENDAPATAN (PINDAAN) 2012 is published at lom.agc.gov.my.
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