Malaysia legislation
Section 2
Seksyen 2
Akta Petroleum (Cukai Pendapatan) 1967 [Akta 543], yang disebut “Akta ibu” dalam Akta ini, dipinda dengan memasukkan selepas Bab 5 dalam Bahagian III Bab yang berikut:
“Chapter 6 – Special treatment
Power to direct special treatment in the computation of income from petroleum operations in certain cases 22a. (1) Notwithstanding any other provision in this Part, where the Director General is satisfied that there is a need for some treatment in computing the gross income, adjusted
Undang-Undang Malaysia 4
Akta A1402
income, statutory income and assessable income from petroleum operations, he may give directions and formulate regulations to be published in the Gazette for special treatment with respect to such petroleum operations:
Provided that no such directions and regulations shall have effect in relation to petroleum operations for any year of assessment with respect to which an assessment wholly or partly relating to income from that petroleum operations has become final and conclusive or is the subject of an appeal which has been sent forward to the Special Commissioners.
(2)
Any direction given under subsection (1) with respect to the gross income, adjusted income, statutory income and assessable income from the petroleum operations may−
(a)
provide that the gross income to which it relates (or any part thereof) shall be taken to be gross income for such basis period or periods for such year or years of assessment with respect to that petroleum operations as may be specified in the direction;
and
(b)
provide for special treatment with respect to the ascertainment of the adjusted income, statutory income and assessable income from that petroleum operations for the basis period or periods for any year or years of assessment.”.
Seksyen baru 65c