KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (KELENGKAPAN TEKNOLOGI MAKLUMAT DAN KOMUNIKASI) 2018

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

P.U. (A) 156 3

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 satu per lima daripada perbelanjaan modal yang dilakukan bagi pembelian apa-apa kelengkapan teknologi maklumat dan komunikasi.

Kaedah-Kaedah ini tidak terpakai bagi seseorang yang telah melakukan perbelanjaan modal ke atas kelengkapan teknologi maklumat dan komunikasi bagi tempoh asas bagi suatu tahun taksiran jika dalam tempoh asas tersebut orang itu layak dan telah menuntut berkenaan dengan kelengkapan teknologi maklumat dan komunikasi itu—

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 27 Jun 2018

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9); LHDN.AY.A.600-12/1/7(21); PN(PU2)80/XCI]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 156 5

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT) RULES 2018

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 2018.

(2)

These Rules are deemed to have effect from the year of assessment 2017.

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.

P.U. (A) 156 6

Initial allowance 4.

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 5.

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

Non-application 6.

These Rules shall not apply to a person who has incurred qualifying capital expenditure on an information and communication technology equipment for a basis period for a year of assessment where during that basis period the person is eligible and has claimed in respect of that information and communication technology equipment—

(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 section 127 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 person.

P.U. (A) 156 7

[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 27 June 2018

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9); LHDN.AY.A.600-12/1/7(21); PN(PU2)80/XCI]

LIM GUAN ENG

Minister of Finance

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

Income Tax Act 1967]