/akn/my/act/pua/2026/224
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KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 224 2026, currently marked in force and first recorded in 2026.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak
Exchange Marquee) (Pindaan) 2026.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2014.
Pindaan kaedah 7
Kaedah-Kaedah
Cukai
Pendapatan
(Elaun
Bangunan
Industri)
(Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 27/2013]
dipinda dalam perenggan 7(a) dengan menggantikan perkataan “31 Disember 2025”
dengan perkataan “31 Disember 2030”.
Dibuat 10 Jun 2026
[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-538; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat mengikut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
3
INCOME TAX ACT 1967
INCOME TAX (INDUSTRIAL BUILDING ALLOWANCE)
(TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2026
Opening note
These rules may be cited as the Income Tax (Industrial Building
Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment)
Rules 2026.
These Rules are deemed to have effect from the year of assessment 2014.
Amendment of rule 7 2.
The Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee
Status Company) Rules 2013 [P.U. (A) 27/2013] are amended in paragraph 7(a)
by substituting for the words “31 December 2025” the words “31 December 2030”.
Made 10 June 2026
[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-538; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]