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Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 473 2021, currently marked in force and first recorded in 2021.
P.U. (A) 473
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN
(ELAUN BANGUNAN INDUSTRI)
(SYARIKAT BERSTATUS TUN RAZAK
EXCHANGE MARQUEE) (PINDAAN) 2021
INCOME TAX (INDUSTRIAL BUILDING ALLOWANCE)
(TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY)
(AMENDMENT) RULES 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 473 2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI)
(SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak
Exchange Marquee) (Pindaan) 2021.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2014.
Pindaan kaedah 2
Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus
Tun
Razak
Exchange
Marquee)
2013
[P.U.
27/2013], yang disebut
“Kaedah-Kaedah ibu”
dalam
Kaedah-Kaedah ini, dipinda dalam kaedah 2
dengan menggantikan perkataan “kaedah 3” dengan perkataan “kaedah 5”.
Pindaan kaedah 3
Subkaedah 3(1) Kaedah-Kaedah ibu dipinda dalam takrif “dilupuskan”
dengan menggantikan perkataan “kaedah 3” dengan perkataan “kaedah 5”.
Pindaan kaedah 6
Subkaedah 6(2) Kaedah-Kaedah ibu dipinda dengan memasukkan selepas perkataan “pembinaan” di mana-mana jua terdapat dengan perkataan “atau pembelian”.
Pindaan kaedah 7
Perenggan 7(a)
Kaedah-Kaedah ibu dipinda dengan menggantikan perkataan “2020” dengan perkataan “2025”.
P.U. (A) 473 3
Dibuat 24 Disember 2021
[MOF.TAX(S)700-2/1/115; LHDN.AY.A.600-12/1/7(29); PN(PU2)80/JLD.104]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 473 4
INCOME TAX ACT 1967
INCOME TAX (INDUSTRIAL BUILDING ALLOWANCE)
(TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2021
Opening note
These rules may be cited as the Income Tax (Industrial Building
Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment)
Rules 2021.
These Rules are deemed to have effect from the year of assessment 2014.
Amendment of rule 2 2.
The Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee
Status Company) Rules 2013 [P.U. (A) 27/2013], which are referred to as the “principal Rules” in these Rules, are amended in rule 2 by substituting for the words
“rule 3” the words “rule 5”.
Amendment of rule 3 3.
Subrule 3(1) of the principal Rules are amended in the definition of
“disposed of” by substituting for the words “rule 3” the words “rule 5”.
Amendment of rule 6 4.
Subrule 6(2) of the principal Rules are amended by inserting after the word
“construction” wherever appearing the words “or purchase”.
Amendment of rule 7 5.
Paragraph 7(a) of the principal Rules are amended by substituting for the words “2020” the words “2025”.
P.U. (A) 473 5
Made 24 December 2021
[MOF.TAX(S)700-2/1/115; LHDN.AY.A.600-12/1/7(29); PN(PU2)80/JLD.104]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]
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