KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (JENTERA DAN PERALATAN TERMASUK KELENGKAPAN TEKNOLOGI MAKLUMAT DAN KOMUNIKASI) 2021

“kelengkapan teknologi maklumat dan komunikasi” ertinya kelengkapan teknologi maklumat dan komunikasi sebagaimana yang dinyatakan dalam Jadual;

“perbelanjaan loji yang layak” ertinya suatu perbelanjaan modal yang dilakukan di bawah perenggan 2 Jadual 3 kepada Akta berhubung dengan penyediaan jentera dan peralatan termasuk kelengkapan teknologi maklumat dan komunikasi kecuali kenderaan bermotor.

Kaedah-Kaedah ini terpakai bagi seseorang, berkenaan dengan perbelanjaan loji yang layak yang dilakukan oleh orang itu dalam tempoh asas bagi suatu tahun taksiran mulai 1 Mac 2020 hingga 31 Disember 2021 dan digunakan bagi maksud perniagaannya tertakluk kepada syarat yang ditetapkan.

P.U. (A) 268 3

Jika orang yang disebut dalam kaedah 3 melakukan perbelanjaan loji yang layak di bawah suatu perjanjian sewa beli bagi pembelian apa-apa jentera dan peralatan termasuk kelengkapan teknologi maklumat dan komunikasi bagi maksud perniagaan orang itu―

Orang yang disebut dalam kaedah 3 layak untuk mendapat elaun permulaan yang diperuntukkan dalam perenggan 10 Jadual 3 kepada Akta yang hendaklah bersamaan dengan satu per lima daripada perbelanjaan loji yang layak yang dilakukan.

Orang yang disebut dalam kaedah 3 layak untuk mendapat elaun tahunan yang diperuntukkan dalam perenggan 15 Jadual 3 kepada Akta yang hendaklah bersamaan dengan dua per lima daripada perbelanjaan loji yang layak yang dilakukan.

Kaedah-Kaedah ini tidak terpakai bagi seseorang yang telah melakukan perbelanjaan loji yang layak dalam tempoh asas bagi suatu tahun taksiran jika dalam tempoh asas tersebut orang itu layak dan telah menuntut berkenaan dengan perbelanjaan loji yang layak yang sama―

P.U. (A) 268 4

JADUAL

[Kaedah 2]

Sistem kawalan laluan masuk

Sistem perbankan

Kelengkapan kod bar

Peletus/pengumpul aing

Kabel dan penyambung

Reka Bentuk Bantuan Komputer (CAD)

Pembuatan Bantuan Komputer (CAM)

Kejuruteraan Bantuan Komputer (CAE)

Pembaca kad

Komputer dan komponen

Unit Pemprosesan Pusat (CPU)

Storan

Skrin

Pencetak

Pengimbas/pembaca

Aksesori

Komunikasi dan rangkaian

Dibuat 9 Jun 2021

[MOF.TAX(S)700-2/1/103; LHDN.AY.A.600-12/1/7(29)-50; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 268 6

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(MACHINERY AND EQUIPMENT INCLUDING INFORMATION AND COMMUNICATION

TECHNOLOGY EQUIPMENT) RULES 2021

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)

(Machinery and

Equipment including

Information and

Communication Technology Equipment) Rules 2021.

(2)

These Rules shall have effect from the year of assessment 2020.

Interpretation 2.

In these Rules―

“information and communication technology equipment” means information and communication technology equipment as specified in the Schedule;

“qualifying plant expenditure” means a capital expenditure incurred under paragraph 2 of Schedule 3 to the Act in relation to provision of machinery and equipment including information and communication technology equipment except motor vehicle.

Application 3.

These Rules apply to a person, in respect of qualifying plant expenditure incurred by such person in the basis period for a year of assessment from 1 March 2020

until 31 December 2021 and used for the purpose of his business subject to the prescribed conditions.

P.U. (A) 268 7

Deeming provision relating to hire purchase agreement 4.

Where the person referred to in rule 3 incurs qualifying plant expenditure under a hire purchase agreement for the purchase of machinery and equipment including information and communication technology equipment for the purposes of his business―

(a)

such person shall be treated to be the owner of such machinery and equipment including information and communication technology equipment; and

(b)

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

Initial allowance 5.

The person referred to in rule 3 qualifies for an initial allowance as provided for in paragraph 10 of Schedule 3 to the Act which shall be equal to one-fifth of the qualifying plant expenditure incurred.

Annual allowance 6.

The person referred to in rule 3 qualifies for an annual allowance as provided for in paragraph 15 of Schedule 3 to the Act which shall be equal to two-fifth of the qualifying plant expenditure incurred.

Non-application 7.

These Rules shall not apply to a person who has incurred qualifying plant expenditure in a basis period for a year of assessment where during that basis period the person is eligible and has claimed in respect of the same qualifying plant expenditure―

P.U. (A) 268 8

(a)

a claim for deduction under Income Tax (Accelerated Capital Allowance)

(Automation Equipment) Rules 2017 [P.U. (A) 252/2017]; or

(b)

an exemption under

Income

Tax

(Exemption)

(No.

8)

Order 2017 [P.U. (A) 253/2017].

P.U. (A) 268 9

[Rule 2]

Access control system

Banking systems

Barcode equipment

Bursters/decollators

Cables and connectors

Computer Assisted Design (CAD)

Computer Assisted Manufacturing (CAM)

Computer Assisted Engineering (CAE)

Card readers

Computers and components

Central Processing Units (CPU)

Storages

Screens

Printers

Scanners/readers

Accessories

Communications and networks

Made 9 June 2021

[MOF.TAX(S)700-2/1/103; LHDN.AY.A.600-12/1/7(29)-50; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]