Akta Cukai Pendapatan (Pindaan) 2024

Seksyen 2, 3, 4, 8 dan 9 mula berkuat kuasa apabila berkuat kuasanya Akta ini.

Seksyen 5 dan 6 disifatkan telah mula berkuat kuasa pada 1 Januari 2024.

Seksyen 7 berkuat kuasa bagi tahun taksiran 2024 dan tahun-tahun taksiran yang berikutnya.

UNDANG-UNDANG MALAYSIA

Akta A1706

AKTA CUKAI PENDAPATAN (PINDAAN) 2024

4

Undang-Undang Malaysia

Akta A1706

Pindaan seksyen 2

movable or immovable property situated outside

Malaysia including any rights or interests thereof;

or

movable property situated in Malaysia which is a share of a company incorporated in Malaysia not listed on the stock exchange (including any rights or interests thereof) owned by a company, limited liability partnership, trust body or co-operative society;’.

Pindaan seksyen 15c

dalam subseksyen (1), dengan menggantikan perkataan

“person” dengan perkataan “company, limited liability partnership, trust body or co-operative society”; dan

dalam subseksyen (5), dalam takrif “defined value”, dengan menggantikan perkataan “subsection (2)”

dengan perkataan “subsection (4)”.

Pindaan seksyen 65c

dalam takrif “disposal”, dengan menggantikan koma bernoktah di hujung takrif itu dengan noktah; dan

dengan memotong takrif “shares”.

Cukai Pendapatan (Pindaan)

5

acquires any goods sold or enjoys any services performed; or

provides electronic commerce platform in respect of any goods sold or services performed by any other person, that person shall for that year of assessment issue a self-billed invoice in accordance with the conditions as may be imposed by the Director General and the invoice shall be treated as an electronic invoice.”.

dengan menggantikan perenggan (a) dengan perenggan yang berikut:

“(a) in relation to a disposal of movable property referred to in paragraph (b) in the definition of “capital asset” in subsection 2(1) or disposal of shares referred to in section 15c, which was acquired before 1 January 2024—

at the rate of 10 per cent on every ringgit of the chargeable income from such disposal;

or

dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b) in relation to a disposal of movable property referred to in paragraph (b) in the definition of

“capital asset” in subsection 2(1) or disposal of shares referred to in section 15c, which was acquired on or after 1 January 2024 at the rate of 10 per cent on every ringgit of the chargeable income from such disposal;”.