P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020

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Enacted: 2020
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 173

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(ELAUN MODAL DIPERCEPAT) (KELENGKAPAN

AUTOMASI) 2017 (PINDAAN) 2020

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(AUTOMATION EQUIPMENT) 2017

(AMENDMENT) RULES 2020

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 173 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT)

(KELENGKAPAN AUTOMASI) 2017 (PINDAAN) 2020

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)

(Kelengkapan

Automasi)

2017

(Pindaan) 2020.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2018.

Pindaan kaedah 3

Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan

Automasi) 2017 [P.U. (A) 252/2017], yang disebut “Kaedah-Kaedah ibu” dalam

Kaedah-Kaedah ini, dipinda dalam kaedah 3—

(a)

dalam subperenggan

(a)

(iv)

, dengan menggantikan perkataan

"menjalankan projek yang layak untuk”

dengan perkataan

“beroperasi bagi”;

(b)

dalam subsubperenggan (a)(v)(A), dengan menggantikan perkataan

“2017” dengan perkataan “2023”;

(c)

dalam subsubperenggan (a)(v)(B), dengan menggantikan perkataan

“2020” dengan perkataan “2023”;

P.U. (A) 173 3

(d)

dalam subsubperenggan (a)(vi)(A), dengan menggantikan perkataan

“2017” dengan perkataan “2023”; dan

(e)

dalam subsubperenggan (a)(vi)(B), dengan menggantikan perkataan

“2020” dengan perkataan “2023”.

Pindaan kaedah 7

Seksyen 3

Perenggan 7(c) Kaedah-Kaedah ibu dipinda dengan menggantikan perkataan

“seksyen 127” dengan perkataan “perenggan 127(3)(b) atau subseksyen 127(3A)”.

Dibuat 15 Mei 2020

[Perb. 0.3865/474 JLD.3; LHDN.AY.600-12/1/7(29)-15; PN(PU2)80/LXXXVIII]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 173 4

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (AUTOMATION EQUIPMENT) 2017

(AMENDMENT) RULES 2020

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) (Automation Equipment) 2017 (Amendment) Rules 2020.

(2)

These Rules are deemed to have come into operation from the year of assessment 2018.

Amendment of rule 3 2.

The Income Tax (Accelerated Capital Allowance) (Automation Equipment)

Rules 2017 [P.U. (A) 252/2017], which are referred to as the “principal Rules” in these

Rules, are amended in rule 3—

(a)

in subparagraph (a)(iv), by substituting for the words “carried on a qualifying project for” the words “been in operation for”;

(b)

in subsubparagraph

(a)

(v)

(A), by substituting for the word

“2017” the word “2023”;

(c)

in subsubparagraph

(a)

(v)

(B), by substituting for the word

“2020” the word “2023”;

(d)

in subsubparagraph

(a)

(vi)

(A), by substituting for the word

“2017” the word “2023”; and

P.U. (A) 173 5

(e)

in subsubparagraph

(a)

(vi)

(B), by substituting for the word

“2020” the word “2023”.

Amendment of rule 7 3.

Paragraph 7(c) of the principal Rules is amended by substituting for the words

“section 127” the words “paragraph 127(3)(b) or subsection 127(3A)”.

Made 15 May 2020

[Perb. 0.3865/474 JLD.3; LHDN.AY.600-12/1/7(29)-15; PN(PU2)80/LXXXVIII]

TENGKU DATO’ SRI 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) (Kelengkapan Automasi) 2017 (Pindaan) 2020?: Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 is Malaysia P.U. (A), cited as P.U. (A) 173 2020, currently marked in force and first recorded in 2020.
Is Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 take effect?: Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 was first recorded in 2020.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 have?: Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 contains 3 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020?: The official text of Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Automasi) 2017 (Pindaan) 2020 is published at lom.agc.gov.my.

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