/akn/my/act/pua/2022/9

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022

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Type: P.U. (A)
Status: In force
Enacted: 2022
Sections: 3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 9 2022, currently marked in force and first recorded in 2022.

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) (Pindaan) 2022.

(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2022.

Pindaan kaedah 1

Seksyen 2

Kaedah-Kaedah

Cukai

Pendapatan

(Elaun

Modal

Dipercepat)

(Bas Persiaran) 2021 [P.U. (A) 291/2021] dipinda dalam subkaedah 1(2)

dengan memotong perkataan “hingga tahun taksiran 2021”.

Seksyen 3

Pindaan kaedah 2

(a)

dalam perenggan

(b)

, dengan memotong perkataan

“dan”

di hujung perenggan itu:

(b)

dengan menggantikan perenggan (c), dengan yang berikut:

“(c)

bukan merupakan suatu bas persiaran yang dipulihkan; dan”

(c)

dengan memasukkan selepas perenggan (c), perenggan yang berikut:

“(d)

diperolehi dalam tempoh tahun taksiran 2020

hingga tahun taksiran 2024.”.

P.U. (A) 9 3

Dibuat 30 Disember 2021

[MOF.TAX(S)700-1/3/54; LHDN.AY.A.600-12/1(29)-177; PN(PU2)80/Jld. 103]

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) 9 4

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (EXCURSION BUS)

(AMENDMENT) RULES 2022

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) (Amendment) Rules 2022.

(2)

These Rules have effect from the year of assessment 2022.

Amendment of rule 1 2.

The Income Tax (Accelerated Capital Allowance) (Excursion Bus) 2021

(Amendment) Rules 2021 [P.U. (A) 291/2021] is amended in subrule 1(2) by deleting the words “until the year of assessment 2021”.

Amendment of rule 2 3.

Subrule 2(2) is amended—

(a)

in paragraph (b), by deleting the word “and” at the end of that paragraph;

(b)

by substituting for paragraph (c), with the following paragraph;

“(c)

not be a recondition excursion bus; and”

(c)

by inserting after paragraph (c) the following paragraphs:

“(d)

be acquired within the period of the year of assessment 2020 until the year of assessment 2024.”.

P.U. (A) 9 5

Made 30 December 2021

[MOF.TAX(S)700-1/3/54; LHDN.AY.A.600-12/1(29)-177; PN(PU2)80/Jld. 103]

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) (PINDAAN) 2022?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 9 2022, currently marked in force and first recorded in 2022.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 was first recorded in 2022.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN) (PINDAAN) 2022 is published at lom.agc.gov.my.