Malaysia legislation
Section 5
Seksyen 5
Pindaan seksyen 6
(a)
dalam subseksyen (1)—
(i)
dalam perenggan (a), dengan menggantikan perkataan “section 6a” dengan perkataan
“sections 6a and 6d”;
(ii)
dalam perenggan (l), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah;
dan
(iii)
dengan memasukkan selepas perenggan (l) perenggan yang berikut:
“(m) income tax shall be charged for each year of assessment upon the chargeable income of a person who carries on business in respect of a qualifying activity under an incentive scheme approved by the
Minister at the appropriate rate as specified in Part XVII of Schedule 1;
(n)
income tax shall be charged for each year of assessment upon the chargeable income of an individual resident who is not a citizen having and exercising employment in a company which carries on business in respect of a qualifying activity under an incentive scheme approved by the Minister at the appropriate rate as specified in Part XVIII of Schedule 1.”; dan 10
Undang-Undang Malaysia 10
Akta 831
(b)
dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:
“(1a) An incentive scheme referred to in paragraphs (1)(m) and (n) shall be the incentive scheme for a qualifying activity prescribed by the
Minister which includes—
(a)
any high technology activity in manufacturing and services sector; and
(b)
any other activities which would benefit the economy of Malaysia.”.
Seksyen baharu 6d