Seksyen 1
Akta ini bolehlah dinamakan Akta Cukai Pendapatan (Pindaan)
/akn/my/act/amendment_act/2012/A1429
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Quick answer
AKTA CUKAI PENDAPATAN (PINDAAN) 2012 is Malaysia Amendment Act, cited as Amendment Act A1429 2012, currently marked in force and first recorded in 2012.
Opening note
Akta ini bolehlah dinamakan Akta Cukai Pendapatan (Pindaan)
Pindaan seksyen 44
Akta Cukai Pendapatan 1967 [Akta 53] dipinda dalam subseksyen 44(7), dalam takrif “organization”—
dengan memasukkan selepas perenggan (a) perenggan yang berikut:
“(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;” dan
Undang-Undang Malaysia 4
AKTA A1429
dengan menggantikan perenggan (c) dengan perenggan yang berikut:
“(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—
for the construction, improvement or maintenance of a building in Malaysia which is—
intended to be used (and, when constructed, is used) exclusively for those purposes; and
intended to be open (and, when constructed, is open) to any member of the public for those purposes;
or
to provide facilities to carry on the activity related to those purposes; or