/akn/my/act/pua/2021/291

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 7

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 291 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b), dan perenggan 10 dan 15 Jadual 3 kepada, 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 Modal Dipercepat) (Bas Persiaran) 2021.

(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2020 hingga tahun taksiran 2021.

Pemakaian

Seksyen 2

(1)

Kaedah-Kaedah ini hendaklah terpakai bagi seorang pengendali pelancongan berlesen—

(a)

bermastautin di Malaysia;

(b)

yang melakukan perbelanjaan modal bagi pembelian bas persiaran sebagai tuan punya berdaftar pertama dalam tempoh asas bagi suatu tahun taksiran daripada suatu punca yang terdiri daripada perniagaannya yang berhubung dengan pengendalian pelancongan; dan

(c)

yang merupakan seorang pemegang lesen kenderaan pelancongan yang dikeluarkan di bawah Akta Pengangkutan Awam Darat 2010

[Akta 715] atau Akta Pelesenan Kenderaan Pelancongan 1999 [Akta 594].

P.U. (A) 291 3

(2)

Bas persiaran yang dibeli oleh pengendali pelancongan berlesen itu hendaklah—

(a)

digunakan semata-mata bagi membawa pelancong menurut

Akta

Pengangkutan

Awam

Darat 2010

atau

Akta Pelesenan Kenderaan Pelancongan 1999;

(b)

dipasang atau dibuat di Malaysia menurut Kaedah-Kaedah

Kenderaan

Bermotor

(Pendaftaran dan

Pelesenan)

1959

[L. N. 173/1959]; dan

(c)

bukanlah suatu bas persiaran yang dipulihkan.

Tafsiran

Seksyen 3

Dalam

Kaedah-Kaedah ini,

“pengendali pelancongan berlesen”

mempunyai erti yang sama diberikan kepadanya di bawah seksyen 2

Akta Industri Pelancongan 1992 [Akta 482].

Seksyen 4

Peruntukan menyifatkan yang berhubungan dengan perjanjian sewa beli

Bagi maksud Kaedah-Kaedah ini, jika pengendali pelancongan berlesen itu melakukan perbelanjaan modal di bawah suatu perjanjian sewa beli bagi pembelian suatu bas persiaran bagi maksud pengendalian pelancongan—

(a)

pengendali pelancongan berlesen itu hendaklah dianggap sebagai tuan punya bas persiaran itu; dan

(b)

perbelanjaan modal yang dilakukan oleh pengendali pelancongan berlesen itu dalam tempoh asas bagi suatu tahun taksiran hendaklah diambil kira sebagai bahagian modal daripada apa-apa bayaran ansuran atau, jika terdapat lebih daripada satu bayaran sedemikian, agregat bayaran itu yang dibuat oleh pengendali pelancongan berlesen itu di bawah perjanjian sewa beli itu dalam tempoh asas itu.

P.U. (A) 291 4

Elaun permulaan

Seksyen 5

Pengendali pelancongan berlesen layak bagi mendapat elaun permulaan yang diperuntukkan di bawah perenggan 10 Jadual 3 kepada Akta yang hendaklah bersamaan dengan satu per lima daripada perbelanjaan modal yang dilakukan bagi pembelian bas persiaran itu.

Seksyen 6

Elaun tahunan

Pengendali pelancongan berlesen layak bagi mendapat elaun tahunan yang diperuntukkan di bawah perenggan 15 Jadual 3 kepada Akta yang hendaklah bersamaan dengan dua per lima daripada perbelanjaan modal yang dilakukan bagi pembelian bas persiaran itu.

Seksyen 7

Ketidakpakaian

Kaedah-Kaedah ini tidak terpakai bagi seorang pengendali pelancongan berlesen yang telah melakukan perbelanjaan modal ke atas pembelian bas persiaran dalam suatu tempoh asas bagi suatu tahun taksiran jika dalam tempoh asas itu pengendali pelancongan berlesen itu layak dan telah menuntut berkenaan dengan pembelian bas persiaran itu—

(a)

elaun cukai pelaburan di bawah Akta Penggalakan Pelaburan 1986

[Akta 327];

(b)

elaun pelaburan semula di bawah Jadual 7A kepada Akta;

(c)

elaun pelaburan bagi sektor perkhidmatan di bawah Jadual 7B kepada Akta;

(d)

elaun modal dipercepat di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154 Akta; atau

(e)

pengecualian cukai di bawah mana-mana perintah yang dibuat di bawah perenggan 127(3)(b) atau subseksyen 127(3A) Akta berkenaan dengan pendapatan berkanunnya yang bersamaan dengan apa-apa bahagian atau

P.U. (A) 291 5

keseluruhan amaun perbelanjaan modal yang layak yang dilakukan oleh pengendali pelancongan berlesen itu.

Dibuat 29 Jun 2021

[MOF.TAX(S)7-1/3/54; LHDN.AY.A.600-12/1/7(29)-40; PN(PU2)80/Jld. 101]

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) 291 6

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(EXCURSION BUS) RULES 2021

Opening note

Preamble

IN exercise of the powers conferred by paragraph 154(1)(b) of, and paragraphs 10 and 15 of Schedule 3 to, 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 (Accelerated Capital

Allowance) (Excursion Bus) Rules 2021.

(2)

These Rules has effect from the year of assessment 2020 until the year of assessment 2021.

Application 2.

(1)

These Rules shall apply to a licensed tour operator—

(a)

resident in Malaysia;

(b)

who has incurred capital expenditure for the purchase of an excursion bus as the first registered owner in the basis period for a year of assessment from a source consisting of his business in relation to the tour operations; and

(c)

who is a holder of the tourism vehicle licence issued under the Land Public Transport Act 2010 [Act 715] or the Tourism Vehicles Licensing Act 1999 [Act 594].

P.U. (A) 291 7

(2)

The excursion bus purchased by the licensed tour operator shall—

(a)

be used exclusively for the conveyance of tourists pursuant to the Land Public Transport Act 2010 or the Tourism Vehicles

Licensing Act 1999;

(b)

be assembled or constructed in Malaysia pursuant to Motor Vehicles

(Registration and Licensing) Rules 1959 [L. N. 173/1959]; and

(c)

is not a recondition excursion bus.

Interpretation 3.

In these Rules, “licensed tour operator” has the same meaning assigned to it under section 2 of the Tourism Industry Act 1992 [Act 482].

Deeming provision relating to hire purchase agreement 4.

For the purposes of these Rules, where the licensed tour operator incurs capital expenditure under a hire purchase agreement for the purchase of an excursion bus for the purpose of tour operations—

(a)

the licensed tour operator shall be treated as the owner of that excursion bus; and

(b)

the capital expenditure incurred by the licensed tour operator in the basis period for the year of assessment shall be taken to be capital portion of any instalment payment or, where there is more than one such payment, of the aggregate of those payments made by the licensed tour operator under such hire purchase agreement in that basis period.

Initial allowance 5.

The licensed tour operator qualifies for an initial allowance provided under paragraph 10 of Schedule 3 to the Act which shall be equal to one-fifth of the capital expenditure incurred for the purchase of the excursion bus.

P.U. (A) 291 8

Annual allowance 6.

The licensed tour operator qualifies for an annual allowance provided under paragraph 15 of Schedule 3 to the Act which shall be equal to two-fifths of the capital expenditure incurred for the purchase of the excursion bus.

Non-application 7.

These Rules shall not apply to a licensed tour operator who has incurred capital expenditure for the purchase of the excursion bus in a basis period for the year of assessment where during that basis period the licensed tour operator is eligible and has claimed in respect of the purchase of the excursion bus—

(a)

investment tax allowance under the Promotion of Investments Act 1986

[Act 327];

(b)

reinvestment allowance under Schedule 7A to the Act;

(c)

investment allowance for service sector under Schedule 7B to the Act;

(d)

accelerated capital allowance under any rules made under section 154

of the Act; or

(e)

tax exemption under any order made under paragraph 127(3)(b)

or subsection 127(3A) of the Act in respect of his statutory income which is equivalent to any part or the whole of the amount of the qualifying capital expenditure incurred by the licensed tour operator.

Made 29 June 2021

[MOF.TAX(S)7-1/3/54; LHDN.AY.A.600-12/1/7(29)-40; PN(PU2)80/Jld. 101]

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 MODAL DIPERCEPAT) (BAS PERSIARAN) 2021?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 291 2021, currently marked in force and first recorded in 2021.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 was first recorded in 2021.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 contains 7 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) 2021 is published at lom.agc.gov.my.