AKTA KEWANGAN 2021

Seksyen 7, 10, 11, 12, 15, 19 dan 28, perenggan 9(b)

berhubung dengan subperenggan 46(1)(h)(iii) Akta Cukai

Pendapatan 1967 dan perenggan 9(c) berkuat kuasa bagi tahun taksiran 2022 dan tahun-tahun taksiran yang berikutnya.

Perenggan 5(b) berhubung dengan perenggan 6(1)(p)

Akta Cukai Pendapatan 1967 dan perenggan 26(b) berhubung dengan Bahagian XX Jadual 1 kepada Akta Cukai Pendapatan 1967

mula berkuat kuasa dari 1 Januari 2022 hingga 30 Jun 2022.

Seksyen 8 disifatkan telah mula berkuat kuasa bagi tahun taksiran 2019 dan tahun-tahun taksiran yang berikutnya.

Perenggan 9(a), (d), (g) dan (h) berkuat kuasa bagi tahun taksiran 2022 dan 2023.

Perenggan 9(b) berhubung dengan subperenggan 46(1)(h)(i)

dan (ii) Akta Cukai Pendapatan 1967 berkuat kuasa bagi tahun taksiran 2021 dan tahun-tahun taksiran yang berikutnya.

Perenggan 9(e) berhubung dengan subperenggan 46(1)(s)(i)

dan (ii) Akta Cukai Pendapatan 1967 dan perenggan 26(a) berkuat kuasa bagi tahun taksiran 2022.

Perenggan 9(e) berhubung dengan subperenggan 46(1)(s)(iii)

Akta Cukai Pendapatan 1967 dan perenggan 9(f) berkuat kuasa bagi tahun taksiran 2021 dan 2022.

Kewangan 9

Pindaan seksyen 5

dalam perenggan (n), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan

dengan memasukkan selepas perenggan (n) perenggan yang berikut:

“(o) subject to section 109da but notwithstanding any other provisions of this Act, income tax shall be charged for each year of assessment upon the income of a unit holder other than an individual which consists of interest distributed or credited by a unit trust that is a retail money market fund referred to in subsection 61(1a) at the appropriate rate as specified under Part XIX of Schedule 1;

income tax shall be charged upon the income of a person who is a resident which is received in

Malaysia from outside Malaysia from 1 January 2022

until 30 June 2022 at the appropriate rate as specified under Part XX of Schedule 1.”.

Pindaan seksyen 6d

dalam perenggan (q), dengan memotong perkataan “or”

di hujung perenggan itu;

dalam perenggan (r), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; or”; dan

dengan memasukkan selepas perenggan (r) perenggan yang berikut:

“(s) any payment from which tax is deductible under section 107d, if tax has not been deducted therefrom and paid to the Director General in accordance with that section:

Provided that—

this paragraph shall not apply if the payer has paid the amount of tax and the increased sum due from him to the Government in accordance with subsection 107d(3); and

dalam subperenggan (f)(iii)—

dengan menggantikan perkataan “years of assessment 2021 and 2022” dengan perkataan

“years of assessment 2022 and 2023”; dan

dengan menggantikan perenggan (h) dengan perenggan yang berikut:

“(h) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual on himself or on his wife or on his child, or in the case of a wife, on herself or on her husband or on her child, in respect of—

complete medical examination expenses as evidenced by receipts issued by a hospital or a medical practitioner registered with the Malaysian Medical Council;

dalam perenggan (n)—

dengan menggantikan perkataan “two hundred and fifty ringgit” dengan perkataan “three hundred and fifty ringgit”; dan

dalam perenggan (c) proviso kepada perenggan (r), dengan menggantikan perkataan “years of assessment 2020

and 2021” dengan perkataan “years of assessment 2020

until 2023”;

dengan menggantikan perenggan (s) dengan perenggan yang berikut:

“(s) an amount limited to a maximum of one thousand ringgit expended or deemed expended under subsection (3) in that basis year by that individual as evidenced by receipts on the amount expended—

for the payment of accommodation at the premises registered with the Commissioner of Tourism under the Tourism Industry

Act 1992 [Act 482];

f o r t h e p u r p o s e s o f subparagraphs (i) and (ii), the payment is made on or after 1 March 2020 but not later than 31 December 2022; and

f o r t h e p u r p o s e s o f s u b p a r a g r a p h

( i i i ) , the purchase is made on or after 1 January 2021 but not later than 31 December 2022;”;

dalam perenggan (t)—

dalam perenggan (a) proviso, dengan menggantikan perkataan “31 December 2020” dengan perkataan

“31 December 2022”; dan

dalam perenggan (u), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; and”; dan

dengan memasukkan selepas perenggan (u) perenggan yang berikut:

“(v) an amount limited to a maximum of two thousand and five hundred ringgit expended for each basis year for the years of assessment 2022 and 2023

by that individual for the payment of installation, rental, purchase including hire-purchase of equipment or subscription for use of electric vehicle charging facility for his own vehicle and not being used for the purposes of his own business as evidenced by receipts issued in respect of the payment on the amount expended.”.

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Pindaan seksyen 49

dalam perenggan (1)(b), dengan memasukkan selepas perkataan “Employees Provident Fund Act 1991

[Act 452]” perkataan “, or a pensionable officer within the meaning of section 2 of the Pensions Act 1980”; dan

dalam subseksyen (2), dengan memasukkan selepas perkataan “subsection (1),” perkataan “other than voluntary contributions made by a self-employed person within the meaning of the Employees Provident Fund Act 1991

or a pensionable officer within the meaning of section 2

of the Pensions Act 1980,”.

Pindaan seksyen 50

dalam subperenggan (9)(a)(iii)—

dengan memasukkan selepas perkataan “in connection with the” perkataan “family fund,”; dan

dalam subperenggan (9)(b)(iii)—

dalam subsubperenggan (A)—

dengan memasukkan selepas perkataan

“in relation to the” perkataan “family fund,”; dan

Kewangan 15

dengan memasukkan perkataan “or”

di hujung subsubperenggan itu;

dengan memasukkan selepas perkataan

“in relation to the” perkataan “family fund,”; dan

dengan menggantikan perkataan “or”

di hujung subsubperenggan itu dengan perkataan “and”; dan

dalam subperenggan (9)(b)(iv), dengan memasukkan selepas perkataan “in connection with his” perkataan

“family business and”;

dalam subperenggan (10)(a)(iii)—

dengan memasukkan selepas perkataan “in connection with the” perkataan “family fund,”; dan

dalam subperenggan (10)(b)(iii)—

dalam subsubperenggan (A)—

dengan memasukkan selepas perkataan

“in relation to the” perkataan “family fund,”; dan

dengan memasukkan perkataan “or”

di hujung subsubperenggan itu;

dengan memasukkan selepas perkataan

“in relation to the” perkataan “family fund,”; dan

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dengan menggantikan perkataan “or”

di hujung subsubperenggan itu dengan perkataan “and”; dan

dalam subperenggan (10)(b)(iv), dengan memasukkan selepas perkataan “in connection with his” perkataan

“family business and”;

dengan memotong subseksyen (10b);

dengan memotong subseksyen (11);

dengan memotong subseksyen (17); dan

dengan memasukkan selepas subseksyen (17) yang dipotong subseksyen yang berikut:

“(17a)  Allowances under Schedule 3 shall only be available for deduction against the adjusted income of the shareholders’ fund of the takaful operator and the balance of such allowances shall not be available for deduction against the adjusted income of the family fund or general fund of the takaful operator.

The allowances under subsection (17a)

shall be in relation to any asset acquired under the shareholders’ fund of the takaful operator on or after 1 January 2022.

Notwithstanding paragraph 75 of Schedule 3, any unabsorbed allowances of the shareholders’ fund of the takaful operator shall only be available for deduction against the adjusted income for the basis period for a year of assessment and subsequent years of assessment in respect of the shareholders’ fund of the takaful operator.

Where in respect of any asset acquired prior to 1 January 2022, allowances under Schedule 3 which have been claimed or ought to have been claimed as deduction against the adjusted income of the family fund or general fund of the takaful operator, such

Kewangan 17

allowances shall be claimed as deduction against the adjusted income of the family fund or general fund of the takaful operator until the whole amount of the allowances is claimed.”.

Pindaan seksyen 61

any person who is assessable and chargeable to tax under this Act;

any person who is required under this Act to furnish a return; or

any person who is a citizen aged eighteen years old and above.

The tax identification number referred to in subsection (1)

shall be assigned by the Director General as he may determine.

Any person who has been assigned a reference number by the Director General in exercising his powers and functions under this Act on or before 1 January 2022 is deemed to have been assigned a tax identification number under this

Act and the reference number shall be the tax identification number of that person.”.

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Pindaan seksyen 77a

Where a financial institution is required to furnish bank account information in accordance with subsection (1), that financial institution shall not disclose to any person that such request was made to the financial institution.

In this section, “financial institution” means—

dalam perenggan (a), dengan memasukkan selepas perkataan

“company,” perkataan “limited liability partnership,”;

dalam perenggan (c), dengan memasukkan selepas perkataan

“company,” perkataan “limited liability partnership,”;

dan

dalam proviso, dengan memasukkan selepas perkataan

“company,” perkataan “limited liability partnership,”.

Seksyen baharu 107d

give notice in writing to the payer requiring the payer to deduct and pay tax at some other rates or to pay or credit the payments without deduction of tax; or

under special circumstances, allow extension of time for tax deducted to be paid over.

Subsection (1) shall apply if the total sum of payments, whether in monetary form or otherwise, received by that agent, dealer or distributor from the payer in the immediately preceding basis year for a year of assessment arising from sales, transactions or schemes carried out by that agent, dealer or distributor is more than one hundred thousand ringgit.

Where the payer fails to pay any amount due from him under subsection (1), the amount which the payer fails to pay shall be increased by a sum equal to ten per cent of the amount which the payer fails to pay, and that amount and the increased sum shall be a debt due from the payer to the Government and shall be payable forthwith to the Director General.

Pursuant to this section, where any amount is paid to the Director General by the payer or recovered by the Director General from the payer—

Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (1) is increased by a sum under subsection (3), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director General shall repay the same.

In this section, “agent”, “dealer” or “distributor” means any individual resident who is authorized by a company to act as its agent, dealer or distributor, and who receives payments, whether in monetary form or otherwise, from the company arising from sales, transactions or schemes carried out by him as its agent, dealer or distributor.”.

Seksyen baharu 109da

Where a unit trust, in this section referred to as the payer, distributes income which is derived from

Malaysia to a unit holder, the payer shall upon distributing the income, deduct therefrom tax at the rate applicable to such income and shall within one month after distributing such income, render an account and pay the amount of that tax to the Director General:

Provided that the Director General may under special circumstances allow extension of time for tax deducted to be paid over.

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Where the payer fails to pay any amount due from him under subsection (2), that amount which the payer fails to pay shall be increased by a sum equal to ten per cent of that amount, and the amount which the payer fails to pay and the increased sum shall be a debt due from the payer to the Government and shall be payable forthwith to the Director General.

Pursuant to this section, where any amount is paid to the Director General by the payer or recovered by the Director General from the payer—

Notwithstanding the foregoing subsections, where the amount due from the payer under subsection (2) is increased by a sum under subsection (3), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director General shall repay the same.

Section 110 shall apply mutatis mutandis to tax deducted under this section other than to tax deducted in respect of a non-resident unit holder.”.

Pindaan seksyen 120

dalam perenggan (a), dengan menggantikan perkataan

“or 87” dengan perkataan “, 87 or subsection 106a(1)”; dan

Kewangan 23

dalam perenggan (d), dengan menggantikan perkataan

“ o r s u b s e c t i o n 1 5 3 ( 1 ) ” d e n g a n p e r k a t a a n

“, subsection 106a(2) or 153(1)”.

Pindaan seksyen 127

dalam Bahagian I, dalam perenggan 2—

dengan menomborkan semula perenggan sedia ada sebagai subperenggan (1); dan

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Akta 833

dengan memasukkan selepas Bahagian XVIII bahagian yang berikut:

“Part XIX

Notwithstanding Parts I, II and IV, income tax shall be charged for a year of assessment on the income of a unit holder other than an individual referred to in section 109da which is derived from Malaysia at the rate of 24 per cent of gross.

dengan menggantikan perenggan 28 dengan perenggan yang berikut:

“28.  The income arising from sources outside Malaysia and received in Malaysia by any person who is not resident in Malaysia.”;

Kewangan 25

dalam perenggan 33 a, dengan menggantikan subperenggan (2) dengan subperenggan yang berikut:

“(2)  The exemption under subparagraph (1) shall not apply to—

interest paid or credited to a company in the same group; or

interest paid or credited by a special purpose vehicle to a company pursuant to the issuance of asset-backed securities lodged with the Securities Commission

Malaysia from 1 January 2022 where the company and the person who established the special purpose vehicle solely for the issuance of the asset-backed securities are in the same group.”;

dalam perenggan 33b—

dalam subsubsubperenggan (2)(b)(iii), dengan menggantikan noktah di hujung subsubsubperenggan itu dengan perkataan “; or”; dan

dengan memasukkan selepas perenggan 36 perenggan yang berikut:

“37.  In this Schedule, “special purpose vehicle” means a company incorporated under the Companies Act 2016 or a company incorporated under the Labuan Companies Act 1990

[Act 441] which has made an election under section 3a of the Labuan Business Activity Tax Act 1990 and established solely for the purpose of issuance of sukuk or debenture for asset-backed securities in a securitization transaction lodged with the Securities Commission Malaysia or approved by the Labuan Financial Services Authority.”.

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Pindaan Jadual 7a

dalam perenggan 2b—

dalam subperenggan (a), dengan menggantikan perkataan “and 2022” dengan perkataan “, 2022,

2023 and 2024”;

dengan menggantikan perkataan

“and 2022” dengan perkataan “, 2022,

2023 and 2024”; dan

dengan memotong perkataan “or” di hujung subperenggan itu;

dengan menggantikan perkataan “year of assessment 2022” dengan perkataan “years of assessment 2022, 2023 and 2024”; dan

dengan menggantikan noktah di hujung subperenggan itu dengan perkataan

“; or”; dan

ends in the year of assessment 2023, an allowance under paragraph 1 or 1a shall be given in respect of capital expenditure incurred by the company in the basis period for the year of assessment 2024.”;

dalam perenggan 4b, dengan memasukkan selepas perkataan

“paragraph 2” perkataan “or 2b”; dan

Kewangan 27

dengan memasukkan selepas perenggan 4b perenggan yang berikut:

“4c.  Notwithstanding paragraph 4, so much of the allowance or allowances as cannot be given to a person as ascertained under that paragraph which relates to capital expenditure incurred after the end of the period of fifteen consecutive years of assessment referred to in paragraph 2b until the year of assessment 2024—

shall only be given to that person in accordance with paragraph 4 for a period of seven consecutive years of assessment and that period commences immediately following the year of assessment 2024; and

any amount of the allowance or aggregate amount of the allowance at the end of that period which has not been given to that person, by reason of insufficiency or absence of statutory income from his business for that period, shall be disregarded for the purposes of this

Schedule.”.

pelupus di bawah Bahagian II Jadual 5, pemeroleh hendaklah, berhubung dengan pelupusan dalam tempoh tiga tahun selepas tarikh pemerolehan aset yang boleh dikenakan cukai, memegang simpan kesemua wang itu atau suatu jumlah wang tidak

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melebihi lima peratus daripada jumlah nilai balasan itu, mengikut mana-mana yang lebih rendah, dan sama ada amaun itu dipegang simpan atau tidak, pemeroleh itu hendaklah dalam tempoh enam puluh hari selepas tarikh pelupusan itu membayar amaun itu kepada Ketua Pengarah; atau

pelupus di bawah Bahagian III Jadual 5, pemeroleh hendaklah memegang simpan kesemua wang itu atau suatu jumlah wang tidak melebihi tujuh peratus daripada jumlah nilai balasan itu, mengikut mana-mana yang lebih rendah, dan sama ada amaun itu dipegang simpan atau tidak, pemeroleh itu hendaklah dalam tempoh enam puluh hari selepas tarikh pelupusan itu membayar amaun itu kepada Ketua Pengarah.”.

Pindaan seksyen 32

dengan memasukkan selepas perkataan “cukai” perkataan

“, jumlah wang atau hutang”; dan

dengan menggantikan perkataan “tidak melebihi lima ribu ringgit” dengan perkataan “tidak kurang daripada dua ratus ringgit dan tidak melebihi dua puluh ribu ringgit”.

Seksyen baharu 57b

dalam perenggan 3, dengan menggantikan subsubperenggan 3(1)(b) dengan subsubperenggan yang berikut:

“(b) (i) pemindahmilikan aset antara suami isteri; atau

dalam subperenggan 33(d), dengan memasukkan selepas perkataan “perenggan” perkataan “34 atau”.

Pindaan Jadual 4

yang berhubungan dengan pelupusan syer—

A x C

—

B iaitu

A ialah bilangan syer yang disifatkan sebagai aset yang boleh dikenakan cukai di bawah perenggan 34

atau 34a Jadual 2 yang dilupuskan;

B ialah jumlah bilangan syer terbitan yang disifatkan sebagai aset yang boleh dikenakan cukai berhubung dengan syer yang disifatkan sebagai aset yang boleh dikenakan cukai di bawah perenggan 34

atau 34a Jadual 2;

C ialah sepuluh ribu;

atau sepuluh peratus keuntungan yang boleh dikenakan cukai, mengikut mana-mana yang lebih tinggi.”.

Pindaan Jadual 5

dalam Bahagian I, dalam ruang Kadar cukai, dengan menggantikan perkataan “5 peratus” dengan perkataan

“Tiada” yang terdapat di baris keempat; dan

dalam Bahagian II, dengan menggantikan perkataan

“pertubuhan yang didaftarkan di bawah Akta Pertubuhan 1966

[Akta 335]” dengan perkataan “kumpulan orang yang didaftarkan di bawah mana-mana undang-undang bertulis di Malaysia”.

no valid notice of appeal against the assessment has been given under section 39 within the time specified by that section;

the assessment has been determined on appeal and there is no right of further appeal; or

a valid notice of appeal against the assessment has been given but the appellant dies before the hearing of the appeal by the High Court is commenced or completed and no personal representative of the estate of the deceased appellant applies to the High Court within two years after his death to proceed with or complete the hearing.

Nothing in subsection (1) shall prejudice the application of section 36b or 50a.”.

Pindaan seksyen 37

dalam subseksyen (4), dengan menggantikan perkataan

“If” dengan perkataan “Subject to subsection (4a), if”;

dan

dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:

“(4a)  Nothing in this section shall operate to compel the Collector to refund the excess amount of duty which may have been paid in conformity with the erroneous assessment, together with any fine or penalty which may have been paid unless the assessment has become final and conclusive in accordance with section 36d.”.

Pindaan seksyen 57

dalam perenggan (c), dengan memotong perkataan “or”

di hujung perenggan itu;

dalam perenggan (d), dengan menggantikan noktah di hujung perenggan itu dengan koma bernoktah; dan

Kewangan 33

dengan memasukkan selepas perenggan (d) perenggan yang berikut:

“(e) to obtain a review of an assessment in a case where section 38a applies; or

to obtain a refund of duty paid in a case where section 57, 58 or 80b, or subsection 21(7), 39(4)

or 80(3) applies.”.

Seksyen baharu 77c

For every RM1,000 or fractional part of

RM1,000 of the value of any shares or stock

RM1.50

For every RM1,000 or fractional part of

RM1,000 of the value of any marketable securities

RM1.00”.

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