/akn/my/act/pua/2021/473

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 5

Quick answer

About this p.u. (a)

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.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama dengan perenggan 80 Jadual 3 Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak

Exchange Marquee) (Pindaan) 2021.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2014.

Pindaan kaedah 2

Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus

Tun

Razak

Exchange

Marquee)

2013

[P.U.

(A)

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

Seksyen 3

Subkaedah 3(1) Kaedah-Kaedah ibu dipinda dalam takrif “dilupuskan”

dengan menggantikan perkataan “kaedah 3” dengan perkataan “kaedah 5”.

Seksyen 4

Pindaan kaedah 6

Subkaedah 6(2) Kaedah-Kaedah ibu dipinda dengan memasukkan selepas perkataan “pembinaan” di mana-mana jua terdapat dengan perkataan “atau pembelian”.

Seksyen 5

Pindaan kaedah 7

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

Preamble

IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 80 of Schedule 3 of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Industrial Building

Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment)

Rules 2021.

(2)

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]

Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?: 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.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 was first recorded in 2021.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 contains 5 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is published at lom.agc.gov.my.