/akn/my/act/pua/2015/284
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KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT)(KELENGKAPAN TEKNOLOGI MAKLUMAT DAN KOMUNIKASI) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 284 2015, currently marked in force and first recorded in 2015.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Elaun Modal Dipercepat) (Kelengkapan Teknologi Maklumat dan
Komunikasi) (Pindaan) 2015.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa dari tahun taksiran 2014.
Pindaan kaedah 7
Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Kelengkapan
Teknologi Maklumat dan Komunikasi) 2014 [P.U. (A) 217/2014] dipinda dengan menggantikan kaedah 7 dengan kaedah yang berikut:
“Ketidakpakaian 7.
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—
elaun modal dipercepat di bawah mana-mana kaedah yang dibuat di bawah seksyen 154 Akta; atau
pengecualian cukai di bawah mana-mana perintah yang dibuat di bawah seksyen 127 Akta berkenaan dengan pendapatan berkanun orang itu yang bersamaan dengan sebahagian atau keseluruhan amaun perbelanjaan modal yang layak yang dilakukan oleh orang itu.”
Dibuat 23 November 2015
[Perb.CR(8.20)116/1-138(2014)(SJ.1)(SK.4); LHDN01/35/(S)/42/51/60.6-3;
PN(PU2)80/LXXIX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
P.U. (A) 284 4
INCOME TAX ACT 1967
INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)
(INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT) (AMENDMENT)
RULES 2015
Opening note
These rules may be cited as the Income Tax (Accelerated Capital
Allowance)
(Information and
Communication
Technology
Equipment)
(Amendment) Rules 2015.
These Rules shall be deemed to have effect from the year of assessment 2014.
Amendment of rule 7 2.
The
Income
Tax
(Accelerated
Capital
Allowance)
(Information and
Communication Technology Equipment) Rules 2014 [P.U. (A) 217/2014] are amended by substituting for rule 7 the following rule:
“Non-application 7.
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—
investment tax allowance under the Promotion of Investments
Act 1986 [Act 327];
P.U. (A) 284 5
accelerated capital allowance under any rules made under section 154 of the Act; or
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.”
Made 23 November 2015
[Perb.CR(8.20)116/1-138(2014)(SJ.1)(SK.4); LHDN01/35/(S)/42/51/60.6-3;
PN(PU2)80/LXXIX]
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]