Is FINANCE (NO. 2) ACT 2002 still in force?

Yes — FINANCE (NO. 2) ACT 2002 is currently in force.

When did FINANCE (NO. 2) ACT 2002 take effect?

FINANCE (NO. 2) ACT 2002 was first recorded in 2002.

How many sections does FINANCE (NO. 2) ACT 2002 have?

FINANCE (NO. 2) ACT 2002 contains 16 sections.

Where can I read the official version of FINANCE (NO. 2) ACT 2002?

The official text of FINANCE (NO. 2) ACT 2002 is published at lom.agc.gov.my.

/akn/my/act/act/2002/624

AKTA KEWANGAN (NO.2) 2002

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Bahasa Malaysia English

Type: Act
Status: In force
Enacted: 2002
Sections: 22
Languages: MS · EN

Quick answer

About this act

AKTA KEWANGAN (NO.2) 2002 is Malaysia Act, cited as Act 624 2002, currently marked in force and first recorded in 2002.

Opening note

Preamble

Suatu Akta untuk meminda Akta Cukai Pendapatan 1967, Akta Cukai Pendapatan (Pindaan) 2002, Akta Setem 1949 dan Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990. [ ] DIPERBUAT oleh Parlimen Malaysia seperti yang berikut:

Bab I

BAB I

PERMULAAN

Tajuk ringkas

Seksyen 1

Akta ini bolehlah dinamakan Akta Kewangan (No. 2) 2002.

Seksyen 2

Pindaan Akta

(Pindaan) 2002 [Akta A1151], Akta Setem 1949 [Akta 378] dan

Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990 [Akta 445] dipinda mengikut cara yang dinyatakan masing-masing dalam

Bab II

Bab II, III, IV dan V.

PINDAAN KEPADA AKTA CUKAI PENDAPATAN 1967

Permulaan kuat kuasa pindaan kepada Akta Cukai Pendapatan 1967

Seksyen 3

(2)

Seksyen 5 disifatkan telah berkuat kuasa dari tahun taksiran 2002 dan tahun-tahun taksiran yang berikutnya.

(3)

Seksyen 7, 18 dan 24 mula berkuat kuasa pada 21 September 2002.

(4)

Seksyen 14, 15 dan 27 berkuat kuasa dari mula berkuatkuasanya Akta ini.

(5)

Perenggan 19(b) disifatkan telah berkuat kuasa dari tahun taksiran 2001 dan tahun-tahun taksiran yang berikutnya.

(6)

Seksyen 25 dan 26 disifatkan telah berkuat kuasa dari tahun taksiran 2000 (tahun semasa) dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 6

Seksyen 4

AKTA 624 6

Seksyen 6 Akta ibu dipinda dengan memotong perenggan (1)(g).

Seksyen 5

Pindaan seksyen 7

Seksyen 7 Akta ibu dipinda dalam perenggan (1)(b) dalam proviso dengan memasukkan selepas perkataan “such period”

perkataan “or that period, as the case may be, if he is in Malaysia immediately prior to and after that temporary absence”.

Seksyen 6

Pemotongan seksyen 11

Akta ibu dipinda dengan memotong seksyen 11.

Seksyen 7

Pindaan seksyen 15A

(a)

dengan menggantikan noktah di hujung subperenggan

(iii)

dengan titik bertindih; dan

(b)

dengan memasukkan di bawah subperenggan (iii) proviso yang berikut kepada seksyen 15A:

“Provided that in respect of paragraphs (a) and (b), this section shall apply to the amount attributable to services which are performed in Malaysia.”.

Kewangan (No. 2)

Pindaan seksyen 18

Seksyen 8

Seksyen 18 Akta ibu dipinda dengan memasukkan selepas takrif “insurance” takrif yang berikut:

‘ “licensed Malaysian offshore bank” has the meaning assigned to it by the Labuan Offshore Business Activity Tax Act 1990

[Act 445];’.

Seksyen 9

Pemotongan seksyen 31

Akta ibu dipinda dengan memotong seksyen 31.

Seksyen 10

Pemotongan seksyen 37

Akta ibu dipinda dengan memotong seksyen 37.

Seksyen 11

Pindaan seksyen 38

(a)

dengan menggantikan subperenggan (1)(b)(ii) dengan subperenggan yang berikut:

“(ii) any expenses incurred for the repair or maintenance of the premises (excluding expenses of a capital nature and expenses incurred in connection with the upkeep of land attached to the premises for use by way of amenity as garden or grounds)

which the employee, pursuant to the terms on which that accommodation is so provided, is legally bound to meet in respect of that accommodation during that period;”;

(b)

dalam subseksyen (4), dengan menggantikan perkataan

“paragraph 37(3)(b)” dengan perkataan “subsection (6)”; dan

Undang-Undang Malaysia

AKTA 624 8

(c)

dengan memasukkan selepas subseksyen (5) subseksyen yang berikut:

“(6) In the application of subsection (4) in relation to a person’s gross income from his employment where the expenses, to which subparagraph (1)(b)(ii)

applies is payable for a period (in this subsection referred to as the “overlapping period”) which overlaps the basis period or part of the basis period, the amount of the expense to be deducted from that gross income shall be determined in accordance with the following formula:

A x C

—

B where

A is the number of days living accommodation is provided in the basis period or part of the basis period that falls in the overlapping period;

B is the total number of days in the overlapping period; and

C is the amount of expenses to which subparagraph (1)(b)(ii) applies.”.

Pindaan seksyen 60C

Seksyen 12

Seksyen 60C Akta ibu dipinda dengan memasukkan selepas perkataan “derived” perkataan “excluding the gross income, adjusted income or adjusted loss and statutory income attributable to an offshore business activity of a licensed Malaysian offshore bank”.

Seksyen 13

Pemotongan seksyen 60E

Akta ibu dipinda dengan memotong seksyen 60E.

Kewangan (No. 2)

Pindaan seksyen 75 14.

Seksyen 75 Akta ibu dipinda dalam subseksyen (1)—

(a)

dengan menggantikan perkataan “Notwithstanding anything to the contrary to this Act or any other written law, the”

dengan perkataan “The”; dan

(b)

dengan memotong perkataan “including the payment of tax”.

Seksyen baru 75A

Seksyen 15

Akta ibu dipinda dengan memasukkan selepas seksyen 75

seksyen yang berikut:

“Director’s liability 75A. (1) Notwithstanding anything to the contrary to this

Act or any other written law, where any tax is due and payable under this Act by a company, any person who is a director of that company during the period in which that tax is liable to be paid, shall be jointly and severally liable for such tax that is due and payable and shall be recoverable under section 106 from that person.

(2)

In this section, “director” means any person who—

(a)

is occupying the position of director (by whatever name called), including any person who is concerned in the management of the company’s business; and

(b)

is, either on his own or with one or more associates within the meaning of subsection 139(7), the owner of, or able directly or through the medium of other companies or by any other indirect means to control, more than fifty per cent of the ordinary share capital of the company (“ordinary share capital” here having the same meaning as in the definition of “director”

in section 2).”.

Pindaan seksyen 82 16.

Seksyen 82 Akta ibu dipinda dalam subseksyen (1) dengan menggantikan perkataan

“Subject”

dengan perkataan

“Notwithstanding section 82A and subject”.

Undang-Undang Malaysia

AKTA 624 10

Seksyen baru 82A

Seksyen 17

Akta ibu dipinda dengan memasukkan selepas seksyen 82

seksyen yang berikut:

“Duty to keep documents for ascertaining chargeable income and tax payable 82A. (1) Subject to this section, every person who is required to furnish a return of his income for a year of assessment under this Act shall keep and retain in safe custody sufficient documents for a period of seven years from the end of that year of assessment for the purposes of ascertaining his chargeable income and tax payable.

(2)

Where a person referred to in subsection (1) has not furnished a return as required under this Act for a year of assessment, that person shall keep and retain the documents referred to in subsection (1) that relate to that year of assessment for a period of seven years after the end of the year in which the return is furnished.

(3)

The Director General may waive all or any of the provisions of subsection (1) in respect of any income or deductions.

(4)

Any person who is required by this section to keep documents and—

(a)

does so electronically shall retain them in an electronically readable form and shall keep the documents in such a manner as to enable the documents to be readily accessible and convertible into writing;

(b)

has originally kept documents in a manual form and subsequently converts those documents into an electronic form shall retain those documents prior to the conversion in their original form.

(5)

All documents that relate to any income in Malaysia shall be kept and retained in Malaysia.

Kewangan (No. 2)

(6)

For the purposes of this section, “documents” means—

(a)

statement of income and expenditure; and

(b)

invoices, vouchers, receipts and such other documents as are necessary to verify the particulars in a return.”.

Pindaan seksyen 107A

Seksyen 18

Seksyen 107A Akta ibu dipinda—

(a)

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

“fifteen” dengan perkataan “ten”; dan

(b)

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

“five” dengan perkataan “three”.

Pindaan seksyen 108 19.

Seksyen 108 Akta ibu dipinda—

(a)

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1A) For the purposes of subsection (1), where a company to which paragraph 2A of Schedule 1 applies, the rate applicable to that company shall be the higher of the two rates specified in that paragraph.”; dan

(b)

dengan memasukkan selepas subseksyen (15) subseksyen yang berikut:

“(16) Notwithstanding the foregoing subsections, where—

(a)

the excess is increased by an amount under subsection (7) or (9); or

(b)

the amount due is increased by an amount under subsection (10), the Director General may in his discretion, for any good cause shown, remit the whole or any part of that amount and, where the amount remitted has been paid, the Director General shall repay the same.”.

Undang-Undang Malaysia

AKTA 624 12

Pindaan seksyen 111 20.

Seksyen 111 Akta ibu dipinda dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1A) Where a company has furnished a return in accordance with subsection 77(1A) to the Director General for a year of assessment and that company has paid tax in excess of the amount payable—

(a)

that return shall be deemed to be a notification under subsection (1); and

(b)

that company is deemed to have been notified of the excess amount on the day that return is furnished.

(1B)

Where subsection (1A) applies—

(a)

the reference to tax shall be taken to be a reference to an amount of tax set-off under section 110; and

(b)

the reference to amount payable shall be taken to be a reference to the amount of tax payable before taking into account the tax set-off under section 110.”.

Pemotongan seksyen 128 21.

Akta ibu dipinda dengan memotong seksyen 128.

Pindaan seksyen 131 22.

Seksyen 131 Akta ibu dipinda dalam subseksyen (2) dengan memotong perkataan “and subsection 128(5)”.

Pindaan Jadual 1 23.

Jadual

Jadual 1 Akta ibu dipinda—

(a)

dalam Bahagian I—

(i)

dalam subperenggan 2(a), dengan memasukkan selepas perkataan “company” perkataan “other than a company to which paragraph 2A applies”; dan

Kewangan (No. 2)

(ii)

dengan memasukkan selepas perenggan 2 perenggan yang berikut:

“2A. Subject to paragraph 3, income tax shall be charged for a year of assessment on the chargeable income of a company resident in

Malaysia which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment at the following rates:

Chargeable income

Rate of income tax

For every ringgit 100,000 20 per cent of the first

For every ringgit 100,000 28 per cent”;

exceeding dan

(b)

dengan memotong Bahagian VII.

Pindaan Jadual 3

24. (1) Jadual 3 Akta ibu dipinda dengan memasukkan selepas perenggan 79 perenggan yang berikut:

“80. The Minister may prescribe a building which is constructed or purchased by any person and used by him for the purposes of his business as an industrial building and the amount of the allowance or allowances which would otherwise fall to be made to him under paragraph 12, 16 or 42.”.

(2)

Jika Menteri telah meluluskan suatu bangunan sebagai bangunan perindustrian atau suatu amaun elaun atau elaun-elaun sebagai suatu amaun elaun atau elaun-elaun yang jika tidak akan masuk di bawah perenggan 12, 16 atau 42 Jadual 3 Akta ibu sebelum mula berkuatkuasanya subseksyen (1)—

(a)

kelulusan itu hendaklah dianggap suatu penetapan yang dibuat di bawah perenggan 80 Jadual 3 Akta ibu yang dimasukkan melalui pindaan dalam subseksyen (1); dan

Undang-Undang Malaysia

AKTA 624 14

(b)

Menteri boleh mengenakan syarat-syarat ke atas kelulusan itu dan jika syarat-syarat telah dikenakan ke atas kelulusan itu, Menteri boleh mengenakan syarat-syarat tambahan.

Pindaan Jadual 4 25.

Jadual

Jadual 4 Akta ibu dipinda dalam subperenggan 2(a) dengan menggantikan perkataan “may elect to claim, within three months after the beginning of the year of assessment in the basis period in which the expenditure was incurred or within such period in that year of assessment as the Director General may allow,” dengan perkataan “in the basis period for a year of assessment may elect to claim in a return of his income for that year of assessment”.

Pindaan Jadual 4A

26.

Jadual

Jadual 4A Akta ibu dipinda dalam perenggan 3 dengan menggantikan perkataan “may elect to claim within three months after the beginning of the year of assessment in the basis period in which that business commenced or within such further period as the Director General may allow,” dengan perkataan “in the basis period for a year of assessment may elect to claim in a return of his income for that year of assessment”.

Pindaan Jadual 4C

27.

Jadual

Jadual 4C Akta ibu dipinda dalam subperenggan 2(a) dengan menggantikan perkataaan “2003” dengan perkataan “2005”.

Pindaan Jadual 6 28.

Jadual

Jadual 6 Akta ibu dipinda—

(a)

dalam subsubperenggan 15(1)(b), dengan menggantikan perkataan “four” dengan perkataan “six”; dan

(b)

dalam perenggan 35—

(i)

dalam subperenggan (a), dengan memasukkan selepas perkataan “issued” perkataan “or guaranteed”;

Kewangan (No. 2)

(ii)

dengan menggantikan subperenggan (b) dengan subperenggan yang berikut:

“(b) in respect of debentures, other than convertible loan stock, approved by the

Securities Commission; or”; dan

(iii)

dengan memotong subperenggan (c).

Pindaan Jadual 7A

29.

Jadual

Jadual 7A Akta ibu dipinda—

(a)

dalam subperenggan 1(b), dengan memasukkan selepas perkataan “project” perkataan “referred to under subparagraph 8(a) or (b)”;

(b)

dalam perenggan 1A, dengan memasukkan selepas perkataan

“qualifying project” perkataan “referred to under subparagraph 8(c)”;

(c)

dengan memasukkan selepas perenggan 1B perenggan yang berikut:

“1C.

Where a person who carries on a business and that business has been in operation for not less than twelve months and that person is a resident in Malaysia for the basis year for a year of assessment has incurred in the basis period for that year of assessment, capital expenditure in relation to an agriculture project in Malaysia for the purpose of any qualifying project referred to under subparagraph 8(d), there shall be given to that person for that year of assessment a reinvestment allowance of sixty per cent of that expenditure:

Provided that where this paragraph applies to an individual, that individual must be a citizen in the basis year for that year of assessment.”;

(d)

dalam perenggan 2—

(i)

dengan menggantikan perkataan “or 1A” dengan perkataan “, 1A or 1C”; dan

(ii)

dengan menggantikan perkataan “the capital expenditure was first incurred” dengan perkataan

“a claim for that allowance was first made in the return of his income in respect of that capital expenditure”;

Undang-Undang Malaysia

AKTA 624 16

(e)

dalam perenggan 2A—

(i)

dengan menggantikan perkataan “or 1A” dengan perkataan “, 1A or 1C”; dan

(ii)

dengan menggantikan perkataan “company” dengan perkataan “person”;

(f)

dalam perenggan 3—

(i)

dengan menggantikan perkataan “company” dengan perkataan “person” di mana-mana jua terdapat;

(ii)

dengan menggantikan perkataan “or 1A” dengan perkataan “, 1A or 1C”; dan

(iii)

dalam proviso, dengan memasukkan selepas perkataan “Sarawak,” perkataan “the Federal

Territory of Labuan,”;

(g)

dalam perenggan 4, dengan menggantikan perkataan

“company” dengan perkataan “person” di mana-mana jua terdapat;

(h)

dalam perenggan 8—

(i)

dalam subperenggan (b), dengan memotong perkataan “or”;

(ii)

dalam subperenggan (c), dengan menggantikan noktah di hujung subperenggan itu dengan perkataan

“excluding the business of rearing chicken and ducks; or”; dan

(iii)

dengan memasukkan selepas subperenggan (c)

subperenggan yang berikut:

“(d) a project undertaken by a person in transforming his business of rearing chicken and ducks from an opened house to a closed house system as verified by the Minister of Agriculture.”;

(i)

dalam perenggan 9—

(i)

dalam takrif “capital expenditure”, dengan menggantikan perkataan “paragraph 1A” dengan perkataan “paragraphs 1A and 1C”;

Kewangan (No. 2)

(ii)

dalam subperenggan (e), dengan memotong perkataan “or”;

(iii)

dalam subperenggan (f), dengan menggantikan koma di hujung subperenggan itu dengan perkataan “;

or”;

(iv)

dengan memasukkan selepas subperenggan (f)

subperenggan yang berikut:

“(g) the construction of chicken and duck houses,”;

(v)

dalam subperenggan (ee), dengan memotong perkataan “and”;

(vi)

dalam subperenggan (ff), dengan memasukkan selepas koma bernoktah di hujung subperenggan itu dengan perkataan “and”;

(vii)

dengan memasukkan selepas subperenggan (ff)

subperenggan yang berikut:

“(gg) rearing of chicken and ducks;”;

(viii)

dengan menggantikan takrif “Eastern Corridor of Peninsular Malaysia” dengan takrif yang berikut:

‘“Eastern Corridor of Peninsular Malaysia”

means the States of Kelantan, Terengganu and

Pahang, and the District of Mersing in the State of Johor;’;

(ix)

dengan menggantikan noktah di hujung takrif

“incurred” dengan koma bernoktah; dan

(x)

dengan memasukkan selepas takrif “incurred” takrif yang berikut:

‘ “operation” means an activity which consists of the carrying on of a business referred to in paragraph 8.’; dan

Undang-Undang Malaysia

AKTA 624 18

(j)

dengan memasukkan selepas perenggan 10 perenggan yang berikut:

“11.

For the purpose of paragraph 1C, where—

(a)

a company or a partnership (hereinafter referred to in this subparagraph as “new partnership”) commences to carry on a business of rearing chicken and ducks; and

(b)

that business is a continuation of a business carried out by a sole proprietor or a partnership (hereinafter referred to in this subparagraph as “old partnership”) for a period of not less than twelve months prior to that commencement, that period, in relation to that company and the new partnership, shall be taken into account in ascertaining the period of not less than twelve months referred to in that paragraph:

Provided that the sole proprietor or any of the partners in the old partnership holds any share in that company or is the partner of the new partnership, as the case may be.

12.

Where a person has a source within the meaning of sections 55 to 58, the rules prescribed under paragraph 74 of Schedule 3 shall apply, mutatis mutandis, in ascertaining the allowance to be made to that person for a year of assessment under this Schedule.”.

BAB III

PINDAAN KEPADA AKTA CUKAI PENDAPATAN

(PINDAAN) 2002

Permulaan kuat kuasa pindaan kepada Akta Cukai Pendapatan

(Pindaan) 2002 30.

Seksyen 31 dan 32 berkuat kuasa bagi tahun taksiran 2003

sahaja.

Pindaan seksyen 30 31.

Akta Cukai Pendapatan (Pindaan) 2002, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam perenggan 30(3)(d) dengan menggantikan perkataan “perenggan 46(1)(a) atau seksyen 47 atau 48” dengan perkataan “seksyen 45A, 47, 48, perenggan 46(1)(a)

atau 46(1)(e)” di mana-mana jua terdapat.

Kewangan (No. 2)

Pindaan seksyen 31

32. Seksyen 31 Akta ibu dipinda dalam subseksyen (2) dengan memasukkan selepas perkataan “30(3)(d) Akta ini” perkataan “yang tidak melebihi tiga puluh lima ribu ringgit”.

BAB IV

PINDAAN KEPADA AKTA SETEM 1949

Permulaan kuat kuasa pindaan kepada Akta Setem 1949 33.

Seksyen 34, 35 dan 36 mula berkuat kuasa pada 1 Januari 2003.

Pindaan seksyen 9 34.

Akta Setem 1949, yang di sebut “Akta ibu” dalam Bab ini, dipinda dalam perenggan 9(1)(c), dengan menggantikan perkataan

“five hundred ringgit” dengan perkataan “two hundred ringgit”.

Pindaan seksyen 47A

35.

Seksyen 47A Akta ibu dipinda dalam subseksyen (1)—

(a)

dalam perenggan (a), dengan menggantikan perkataan

“fifty per centum” dengan perkataan “five per centum”;

(b)

dalam perenggan (b), dengan menggantikan perkataan

“one hundred per centum” dengan perkataan “ten per centum”; dan

(c)

dalam perenggan (c), dengan menggantikan perkataan

“two hundred per centum” dengan perkataan “twenty per centum”.

Pindaan Jadual Pertama

36. Jadual Pertama Akta ibu dipinda—

(a)

dalam butiran 22 dengan memasukkan selepas subbutiran

(4)

subbutiran yang berikut:

“(5) Being the security for securing the

The same duty payment for the provision of services as a LEASE”;

or facilities or to other matters or dan things in connection with the lease of any immovable property

Undang-Undang Malaysia

AKTA 624 20

(b)

dalam butiran 49 di bawah tajuk “Description of

Instrument”—

(i)

dengan memasukkan selepas perkataan “LEASE

OR AGREEMENT FOR LEASE” perkataan “of any immovable property and for securing the payment for the provision of services or facilities or to other matters or things in connection with such lease”;

(ii)

dalam subperenggan (a), dengan memasukkan selepas perkataan “average rent” perkataan “and other considerations”; dan

(iii)

dalam subperenggan (c), dengan memasukkan selepas perkataan “a rent” perkataan “or other considerations”.

BAB V

PINDAAN KEPADA AKTA CUKAI AKTIVITI PERNIAGAAN

LUAR PESISIR LABUAN 1990

Permulaan kuat kuasa pindaan kepada Akta Cukai Aktiviti

Perniagaan Luar Pesisir Labuan 1990 37.

Seksyen 38, 39 dan 40 berkuat kuasa bagi tahun taksiran 2004 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 2 38.

Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990, yang disebut “Akta ibu” dalam Bab ini, dipinda dalam seksyen 2—

(a)

dalam subseksyen (1)—

(i)

dengan memasukkan selepas takrif “Labuan” takrif yang berikut:

‘ “bank luar pesisir Malaysia berlesen”

mempunyai erti yang diberikan kepadanya oleh

Akta Bank Luar Pesisir 1990 [Akta 443], iaitu adalah pejabat sebuah bank Malaysia;’;

(ii)

dalam takrif “syarikat luar pesisir”, dengan memasukkan selepas perkataan “Akta itu” perkataan

“, suatu bank luar pesisir Malaysia berlesen, suatu perkongsian terhad luar pesisir”; dan

Kewangan (No. 2)

(iii)

dengan memasukkan selepas takrif “perniagaan insurans luar pesisir” takrif yang berikut:

‘ “perkongsian terhad luar pesisir” mempunyai erti yang diberikan kepadanya dalam Akta

Perkongsian Terhad Luar Pesisir Labuan 1997

[Akta 565];’; dan

(b)

dalam subseksyen (3)—

(i)

dalam perenggan (a), dengan memasukkan selepas koma bernoktah perkataan “or”; dan

(ii)

dengan memotong perenggan (b).

Pindaan seksyen 16 39.

Akta ibu dipinda dalam seksyen 16—

(a)

dalam perenggan (e), dengan memotong perkataan “dan”;

(b)

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

(c)

dengan memasukkan selepas perenggan (f) perenggan yang berikut:

“(g)

dalam hal sesuatu perkongsian, pekongsi atau pekongsi-pekongsi.”.

Seksyen baru 26 40.

Akta ibu dipinda dengan memasukkan selepas seksyen 25

seksyen yang berikut:

“Pengecualian oleh Menteri

26. (1) Menteri boleh, melalui perintah yang disiarkan dalam

Warta, mengecualikan mana-mana syarikat luar pesisir daripada semua atau mana-mana peruntukan Akta ini sama ada secara am atau berkenaan dengan apa-apa keuntungan yang dikenakan cukai bagi syarikat itu.

(2)

Apa-apa perintah yang dibuat di bawah subseksyen

(1)

hendaklah dibentangkan di dalam Dewan Rakyat.”.

Undang-Undang Malaysia

AKTA 624 22

Akta 624

SENARAI PINDAAN

Undang-undang

Tajuk ringkas

Berkuat kuasa yang meminda dari

—TIADA—

Kewangan (No. 2)

Akta 624

SENARAI SEKSYEN YANG DIPINDA

Seksyen

Kuasa meminda

Berkuat kuasa dari

—TIADA—

Common questions

What is FINANCE (NO. 2) ACT 2002?: AKTA KEWANGAN (NO.2) 2002 is Malaysia Act, cited as Act 624 2002, currently marked in force and first recorded in 2002.
Is FINANCE (NO. 2) ACT 2002 still in force?: Yes — FINANCE (NO. 2) ACT 2002 is currently in force.
When did FINANCE (NO. 2) ACT 2002 take effect?: FINANCE (NO. 2) ACT 2002 was first recorded in 2002.
How many sections does FINANCE (NO. 2) ACT 2002 have?: FINANCE (NO. 2) ACT 2002 contains 16 sections.
Where can I read the official version of FINANCE (NO. 2) ACT 2002?: The official text of FINANCE (NO. 2) ACT 2002 is published at lom.agc.gov.my.