AKTA KEWANGAN 2006

, seksyen 33 dan 34 berkuat kuasa bagi tahun taksiran 2007

dan tahun-tahun taksiran yang berikutnya.

Seksyen 5, perenggan 24(a), seksyen 26, 27, 28, 29 dan perenggan 30(b) mula berkuat kuasa pada 1 Januari 2007.

Seksyen 18 mula berkuat kuasa bagi tahun taksiran 2006

dan tahun taksiran yang berikutnya.

Seksyen 20 mula berkuat kuasa apabila mula berkuat kuasanya Akta ini.

Seksyen 21, 22, 23, perenggan 24(b) dan perenggan 32(d)

disifatkan telah mula berkuat kuasa pada 2 September 2006.

Pindaan seksyen 2

dalam subseksyen (1)—

dalam takrif “partnership”, dengan memasukkan selepas perkataan “in a partnership” perkataan

“and any association which is established pursuant to a scheme of financing in accordance with the principles of Syariah”; dan

dalam subseksyen (8), dengan menggantikan perkataan “or the Securities Commission” perkataan “, the Securities

Commission or the Labuan Offshore Financial Services

Authority”.

Pindaan seksyen 6

dalam subseksyen (1) dan (4), dengan menggantikan perkataan “, (3) and (3a)” dengan perkataan “and (3)”;

dan

dengan memotong subseksyen (3a).

Pemotongan seksyen 6b

dalam subperenggan (a)(ii), dengan memasukkan selepas koma bernoktah perkataan “and”;

dengan menggantikan perkataan “; and” di hujung perenggan (b) dengan noktah; dan

dengan memotong perenggan (c).

Pindaan seksyen 30

dengan menggantikan perkataan “and” di hujung perenggan (a) dengan perkataan “or”;

dengan menggantikan perenggan (b) dengan perenggan yang berikut:

“(b) any allowance or aggregate amount of allowances had been made under section 42 in computing the statutory income of the relevant person from a business for the basis period for a year of assessment (that basis period being prior to the relevant period) in respect of any expenditure incurred under Schedule 3,”; dan

dengan memasukkan sebelum perkataan “the amount released” perkataan “and the whole or any part of a debt in respect of any such outgoing, expense, sum, rent or expenditure is released in the relevant period,”.

Pindaan seksyen 34

dengan memasukkan selepas subperenggan (l)(vii)

subperenggan yang berikut:

“(viii) the provision of a benefit or amenity to an employee consisting of a leave passage to facilitate a yearly event within Malaysia which involves the employer, the employee and the immediate family members of that employee;

or”; dan

dalam perenggan (m), dengan memasukkan selepas perkataan “(l)(i)” perkataan “and subject to subparagraph

Pindaan seksyen 43

dalam perenggan (1)(d), dengan menggantikan perkataan

“or (11a)” dengan perkataan “, (11a), (11b) or (11c)”;

dalam proviso kepada subseksyen (6), dengan menggantikan perkataan “five” dengan perkataan “seven”;

dengan menggantikan subseksyen (11a) dengan subseksyen yang berikut:

“(11a)  There shall be deducted pursuant to this subsection from the aggregate income of a person other than an offshore company and individual for the relevant year reduced by any deduction for that year in accordance with subsection (1) an amount equal to the payment of zakat perniagaan which is paid in the basis period for that relevant year to an appropriate religious authority established under any written law or any person authorized by such religious authority:

Provided that the amount to be deducted pursuant to this subsection shall not exceed one-fortieth of the aggregate income of that person in the relevant year.”;

dan

dengan memasukkan selepas subseksyen (11a)

subseksyen yang berikut:

“(11b)  There shall be deducted from the aggregate income of a relevant person for the relevant year reduced by any deduction for that year in accordance with subsection (1) an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any sports activity approved by the Minister or to any sports body approved by the Commissioner of

Sports appointed under the Sports Development Act 1997 [Act 576]:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the aggregate income

Kewangan 13

of the relevant person and the amount that has been deducted pursuant to the proviso to subsection (6)

and subsection (11c).

There shall be deducted from the aggregate income of a relevant person for the relevant year reduced by any deduction for that year in accordance with subsection (1) an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any project of national interest approved by the

Minister:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the aggregate income of the relevant person and the total amount that has been deducted pursuant to the proviso to subsection (6)

and subsection (11b).”.

Pindaan seksyen 44a

dalam subseksyen (1)—

dalam perenggan (f), dengan memasukkan selepas perkataan “accounting” perkataan “, Islamic financing”;

dengan menggantikan perkataan “seven hundred” dengan perkataan “one thousand”;

dan

dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”;

dan

dalam subseksyen (3), dengan menggantikan perkataan

“and (i)” dengan perkataan “, (i) and (j)”.

Kewangan 15

Pindaan seksyen 60f

dalam takrif “investment holding company”, dengan memasukkan selepas perkataan “gross income” perkataan

“other than gross income from a source consisting of a business of holding of an investment”; dan

dengan memasukkan sebelum takrif “investment holding company” takrif yang berikut:

‘ “business of holding of an investment” means business of letting of property where a company in any year of assessment provides any maintenance or support services in respect of the property;’.

Pindaan seksyen 61a

dalam subseksyen (2), dengan menggantikan perkataan

“non-resident unit holder” dengan perkataan “unit holder other than a unit holder which is a resident company”;

dan

dalam subseksyen (3), dengan menggantikan perkataan

“an amount equal to ten per cent of the income liable to deduction of tax under that subsection and the total sum” dengan perkataan “a sum equal to ten per cent of that amount, and the amount which he fails to pay and the increased sum”.

Pindaan seksyen 111

The Director General may withdraw, either wholly or partly, any public ruling made under this section.

Notwithstanding any other provision of this Act, where a public ruling in subsection (1) applies to any person in relation to an arrangement and the person applies the provision in the manner stated in the ruling, the Director General shall apply the provision in relation to the person and the arrangement in accordance with the ruling.

Advance ruling 138b. (1) Subject to this section or any rules prescribed under this Act, on the application made by any person, the Director

General shall make an advance ruling on the application of any provision of this Act to the person and to the arrangement for which the ruling is sought.

An application under subsection (1) shall be made in the prescribed form and shall contain particulars as may be required by the Director General.

The Director General may at any time withdraw any advance ruling made under subsection (1) by giving a notice in writing of such withdrawal to the person to whom the ruling applies.

Notwithstanding any other provision of this Act, where an advance ruling applies to any person in relation to an arrangement and the person applies the provision in the

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manner stated in the ruling, the Director General shall apply the provision in relation to the person and the arrangement in accordance with the ruling.

An advance ruling on any of the provision of this Act shall apply to a person in relation to an arrangement if the provision is expressly referred to in the ruling and for the basis period for year of assessment for which the ruling applies.

A ruling made under subsection (1) does not apply to a person in relation to an arrangement if—

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  For the purposes of this Act, “tax agent”

means any professional accountant or person, approved by the Minister.”; dan

Kewangan 19

dalam subseksyen (4), dengan menggantikan perkataan

“paragraph (3)(b) or (c)” dengan perkataan “subsection

”.

Pindaan seksyen 154

dalam Bahagian I—

dalam perenggan 1, dengan memasukkan selepas perkataan “1a, 2” perkataan “, 2a”; dan

dengan menggantikan Bahagian X dengan Bahagian yang berikut:

“Part X

and subject to paragraphs (b) and (c), income tax shall be charged for a year of assessment on the income of a unit holder other than a unit holder which is a resident company consisting of income distributed to the unit holder referred to in section 109d which is derived from

Malaysia at the rate of 15% of gross;

and subject to paragraph (c), income tax shall be charged for a year of assessment on the income of a unit holder which is a non-resident company consisting of income distributed to the unit holder referred to in section 109d which is derived from Malaysia at the rate of 27% of gross; and

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and income tax shall be charged for a year of assessment on the income of a unit holder which is a foreign institutional investor consisting of income distributed to the unit holder referred to in section 109d which is derived from Malaysia at the rate of 20% of gross.

dengan memotong perkataan “Culture, Arts and”

di hujung perenggan 37f; dan

dalam perenggan 42b, dengan memasukkan selepas perkataan “Education” perkataan “or Minister of Higher

Education”.

Pindaan Jadual 6

dalam perenggan 15, dengan memasukkan selepas subperenggan (2) subperenggan yang berikut:

“(3)  In this paragraph, “compensation for loss of employment”

shall include any payment made by an employer to an employee of his pursuant to a separation scheme where employees are given an option for an early termination of an employment contract provided that such scheme from which payment was made does not expressly or impliedly provide for the employee to be reemployed under any other scheme of employment by the same or any other employer.”;

dengan memasukkan selepas perenggan 25b perenggan yang berikut:

“25c.  Perquisite consisting of long service, past achievement or service excellence award, whether in money or otherwise, provided to an employee pursuant to his employment, limited to a maximum amount or value of one thousand ringgit for each employee for a year of assessment provided that exemption in respect of long service award shall apply only after the employee has exercised an employment for more than ten years with the same employer.”;

Kewangan 21

dalam perenggan 32a, dengan memasukkan selepas perkataan “Education” perkataan “or Ministry of Higher

Education”;

dengan menggantikan perenggan 33 dengan perenggan yang berikut:

“33.  Income of any person not resident in Malaysia for the basis year for a year of assessment, in respect of interest derived from Malaysia (other than such interest accruing to a place of business in Malaysia of such person) and paid or credited by any person (whether the same person or not) carrying on the business of banking or finance in Malaysia and licensed under the Banking and Financial Institutions Act 1989 or the

Islamic Banking Act 1983, or by any other institution approved by the Minister:

Provided that the exemption under this paragraph shall not apply to interest paid or credited on funds required for purposes of maintaining net working funds as prescribed by the Central

Bank of Malaysia pursuant to section 37 of the Banking and

Financial Institutions Act 1989 and subsection 5(2) of the

Islamic Banking Act 1983, as the case may be.”; dan

dengan menggantikan perenggan 34 dengan perenggan yang berikut:

“34.  (1)  Income of an individual derived from exercising an employment on board a ship used in a business operated by a person being a registered owner of a ship under the Merchant

Shipping Ordinance 1952 who is resident in Malaysia.

For the purpose of this paragraph “ship” means a sea-going ship other than a ferry, barge, tug-boat, supply vessel, crew boat, lighter, dredger, fishing boat or other similar vessel.”.

Pindaan Jadual 7

dalam perenggan 5, dengan memasukkan selepas perkataan

“proportion as” perkataan “his statutory income in respect of”; dan 22

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Akta 661

dalam perenggan 16, dalam takrif “foreign income”, dengan memasukkan selepas perkataan “Malaysia”

perkataan “or in the case of bilateral credit, includes income derived from Malaysia charged to foreign tax”.

Pindaan Jadual 7a

Seksyen 37 mula berkuat kuasa apabila mula berkuat kuasanya Akta ini.

Seksyen 38 disifatkan telah mula berkuat kuasa pada 2 September 2006.

Pindaan seksyen 9

dengan menggantikan perenggan 16 dengan perenggan yang berikut:

“16.  Jika sesuatu kontrak bagi melupuskan sesuatu aset adalah bersyarat dan syarat itu dipenuhi (dengan menjalankan hak di bawah suatu opsyen atau selainnya), maka perolehan dan pelupusan aset itu hendaklah dikira sebagai berlaku pada masa kontrak itu dibuat, melainkan jika—

pemerolehan atau pelupusan itu memerlukan kelulusan

Kerajaan atau suatu pihak berkuasa atau jawatankuasa yang dilantik oleh Kerajaan, tarikh pelupusan itu hendaklah menjadi tarikh kelulusan itu; atau

kelulusan yang disebut dalam subperenggan (a) adalah bersyarat, tarikh pelupusan itu hendaklah menjadi tarikh apabila syarat terakhir syarat-syarat itu dipenuhi.”;

dan

dengan memasukkan selepas perenggan 17 perenggan yang berikut:

“Pemindahmilikan aset kepada stok 17a.  Walau apa pun peruntukan lain Akta ini—

jika sesuatu aset diperoleh atau dipegang oleh seseorang diambil kira dalam stok perniagaan orang itu, maka hendaklah disifatkan menjadi suatu pelupusan aset yang boleh dikenakan cukai; dan

harga pelupusan aset yang boleh dikenakan cukai hendaklah sama dengan nilai pasaran pada tarikh aset itu menjadi stok.”.

in relation to the manufacturing, manufacturing related services and agro-based industries, sector an enterprise with full-time employees not exceeding one hundred and fifty people or annual turnover not exceeding twenty-five million ringgit; and

in relation to the services, primary agriculture, and information and communication technology sectors, an enterprise with full-time employees not exceeding fifty people or annual turnover not exceeding five million ringgit;’.

Pemotongan seksyen 5a

dalam subseksyen (3), dengan memasukkan selepas perkataan “books” perkataan “, records and documents”; dan

Kewangan 25

dengan memasukkan selepas subseksyen (3)

subseksyen yang berikut:

“(4)  For the purpose of subsection (3), the banker, dealer or insurer shall keep and retain the books, records and documents in connection with the issue of such cheques, contract notes or policies of insurance for a period of seven years from the year in which such cheques, contract notes or policies of insurance are issued.”.

Pindaan seksyen 57

dengan memotong perenggan (c); dan

dengan menggantikan perenggan (e) dengan perenggan yang berikut:

“(e) the stamp on any promissory note which from any omission or error has been spoiled or rendered useless, although the same, being a promissory note, may have been delivered to the payee, provided that another completed and duly stamped promissory note, is produced identical in every particular except in correction of the error or omission, with the spoiled note;”.

Pindaan seksyen 80

dalam subseksyen (1a)—

dalam perenggan (i), dengan memasukkan selepas perkataan “instrument” perkataan “or all instruments in relation to any scheme”; dan

dalam subseksyen (3), dengan memasukkan selepas perkataan “or (2)” perkataan “or any exemption, reduction or remission made under subsection (1a)”.

Pindaan Jadual Pertama

dalam proviso kepada subseksyen (1), dengan menggantikan perkataan “five” dengan perkataan “seven”; dan

dengan memasukkan selepas subseksyen (1d)

subseksyen yang berikut:

“(1e)  The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any sports activity approved by Minister or to any sports body approved by the Commissioner of Sports appointed under the

Sports Development Act 1997:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the statutory income of the relevant person and the total amount that has been deducted pursuant to the proviso to subsection

and subsection (1f).

The chargeable income of a chargeable person for a year of assessment shall consist of the amount of his assessable income for that year reduced by an amount equal to any gift of money or cost of contribution in kind made by the relevant person in the basis period for that year for any project of national interest approved by the Minister:

Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of seven per cent of the statutory income of the relevant person and the amount that has been deducted pursuant to the proviso to subsection (1)

and subsection (1e).”.

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dalam nota bahu, dengan memasukkan selepas perkataan

“Pulangan balik” perkataan “hutang ragu atau”;

dalam perenggan (1)(b), dengan memasukkan selepas perkataan “orang itu” perkataan “telah diperuntukkan dalam akaunnya sebagai hutang ragu atau”; dan

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(4) Bagi maksud seksyen ini—

“hutang lapuk” ertinya baki amaun bayaran yang berkenaan dengan jualan barang-barang kena cukai termasuk cukai jualan yang kena dibayar kepada orang itu tetapi belum dibayar kepada, dan tidak boleh didapatkan oleh, orang itu;

“hutang ragu” ertinya suatu peruntukan yang dibuat berkenaan dengan baki amaun bayaran dalam akaun orang itu selaras dengan prinsip perakaunan yang diterima umum.”.

dalam nota bahu, dengan memasukkan selepas perkataan

“Pulangan balik” perkataan “hutang ragu atau”;

dalam perenggan (1)(b), dengan memasukkan selepas perkataan “orang itu” perkataan “telah diperuntukkan dalam akaunnya sebagai hutang ragu atau”; dan

Kewangan 29

dengan menggantikan subseksyen (4) dengan subseksyen yang berikut:

“(4) Bagi maksud seksyen ini—

“hutang lapuk” ertinya baki amaun bayaran yang berkenaan dengan penyediaan perkhidmatan yang kena dibayar cukai termasuk cukai perkhidmatan yang kena dibayar kepada orang itu tetapi belum dibayar kepada, dan tidak boleh didapatkan oleh, orang itu;

“hutang ragu” ertinya suatu peruntukan yang dibuat berkenaan dengan baki amaun bayaran dalam akaun orang itu selaras dengan prinsip perakaunan yang diterima umum.”.

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Akta 661

Akta 661

AKTA Kewangan 2006

SENARAI PINDAAN

Undang-undang yang meminda

Tajuk ringkas

Berkuat kuasa dari

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Kewangan 31

Akta 661

AKTA Kewangan 2006

SENARAI SEKSYEN YANG DIPINDA

Seksyen

Kuasa meminda

Berkuat kuasa dari

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