KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (KELENGKAPAN TEKNOLOGI MAKLUMAT DAN KOMUNIKASI) 2014

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

“pembelian apa-apa kelengkapan teknologi maklumat dan komunikasi”

termasuklah pemasangan kelengkapan itu.

Kaedah-Kaedah ini terpakai bagi seseorang pemastautin di Malaysia, berkenaan dengan perbelanjaan modal yang dilakukan oleh orang itu dalam tempoh asas bagi suatu tahun taksiran daripada suatu punca yang terdiri daripada perniagaannya

P.U. (A) 217 3

berhubung dengan pembelian apa-apa kelengkapan teknologi maklumat dan komunikasi yang digunakan bagi maksud perniagaan itu.

Jika orang yang disebut dalam kaedah 3 melakukan perbelanjaan modal di bawah suatu perjanjian sewa beli bagi pembelian apa-apa 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 modal yang dilakukan bagi pembelian apa-apa kelengkapan teknologi maklumat dan komunikasi.

Orang yang disebut dalam kaedah 3 layak untuk mendapat elaun tahunan yang diperuntukkan dalam perenggan 15 Jadual 3 kepada Akta yang hendaklah bersamaan dengan empat per lima daripada perbelanjaan modal yang dilakukan bagi pembelian apa-apa kelengkapan teknologi maklumat dan komunikasi.

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Kaedah-Kaedah ini tidak terpakai bagi seseorang jika dalam tempoh asas bagi suatu tahun taksiran—

Jika seseorang menjual, memindahkan, memindahkan hakmilik, menyerahhakkan atau memberikan hakmilik sesuatu kelengkapan teknologi maklumat dan komunikasi dengan atau tanpa balasan pada bila-bila masa dalam masa dua tahun dari tarikh pembelian kelengkapan teknologi maklumat dan komunikasi itu, elaun yang disebut dalam kaedah 5 dan 6 berkenaan dengan kelengkapan teknologi maklumat dan komunikasi itu hendaklah ditarik balik dalam tempoh asas bagi tahun taksiran yang orang itu menjual, memindahkan, memindahkan hakmilik, menyerahhakkan atau memberikan hakmilik kelengkapan teknologi maklumat dan komunikasi itu dengan atau tanpa balasan.

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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

Sistem perisian atau pakej perisian

Dibuat 4 Julai 2014

[Perb.CR(8.20)116/1-138(2014)(SJ.1)(SK.4); LHDN.01/35/(S)/42/51;

PN(PU2)80/LXXV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]

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INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT) RULES 2014

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) (Information and Communication Technology Equipment) Rules 2014.

(2)

These Rules have effect from the year of assessment 2014 until the year of assessment 2016 except rule 8.

(3)

Rule 8 has effect from the year of assessment 2014 until the year of assessment 2018.

Interpretation 2.

In these Rules—

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

“purchase of any information and communication technology equipment”

includes the installation of such equipment.

Application 3.

These Rules apply to a resident in Malaysia, in respect of capital expenditure incurred by such person in the basis period for a year of assessment from a source consisting of his business in relation to the purchase of any information and communication technology equipment used for the purpose of that business.

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Deeming provision relating to hire purchase agreement 4.

Where the person referred to in rule 3 incurs capital expenditure under a hire purchase agreement for the purchase of any information and communication technology equipment for the purposes of his business—

(a)

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

(b)

the capital 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 capital expenditure incurred for the purchase of any information and communication technology equipment.

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 four-fifths of the capital expenditure incurred for the purchase of any information and communication technology equipment.

Non-application 7.

These Rules shall not apply to a person if in the basis period for a year of assessment—

(a)

the person has been granted any incentive under the Promotion of

Investments Act 1986 [Act 327];

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(b)

the person has been granted a reinvestment allowance or an investment allowance under Schedule 7A or 7B to the Act respectively;

(c)

the person has been granted any exemption under section 127 of the Act;

or

(d)

the person has qualified for a deduction under any other rules made under section 154 of the Act.

Withdrawal of capital allowance 8.

Where a person sells, conveys, transfers, assigns or alienates an information and communication technology equipment with or without consideration at any time within two years from the date of the purchase of such information and communication technology equipment, the allowances referred to in rules 5 and 6 in respect of such information and communication technology equipment shall be withdrawn in the basis period for the year of assessment in which such person sells, conveys, transfers, assigns or alienates the information and communication technology equipment with or without consideration.

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[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

Software systems or software packages

Made 4 July 2014

[Perb.CR(8.20)116/1-138(2014)(SJ.1)(SK.4); LHDN.01/35/(S)/42/51;

PN(PU2)80/LXXV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]