/akn/my/act/pua/2021/474

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021

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Type: P.U. (A)
Status: In force
Enacted: 2021
Sections: 3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 474 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) 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 Dipercepatkan) (Syarikat Berstatus Tun Razak

Exchange Marquee) (Pindaan) 2021.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai 1 Januari 2014.

Pindaan kaedah 1

Seksyen 2

Kaedah-Kaedah

Cukai

Pendapatan

(Elaun

Modal

Dipercepatkan)

(Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 29/2013], yang disebut

“Kaedah-Kaedah ibu”

dalam

Kaedah-Kaedah ini, dipinda dalam kaedah 1

dengan memotong perkataan “sehingga 31 Disember 2020”.

Seksyen 3

Pindaan kaedah 2

Kaedah-Kaedah ibu dipinda dengan memasukkan selepas perkataan “perniagaan syarikat” perkataan “mulai 1 Januari 2014

hingga 31 Disember 2025”.

Dibuat 24 Disember 2021

[MOF.TAX(S)700-2/1/115; LHDN.AY.A.600-12/1/7(29); PN(PU2)80/JLD.104]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 474 3

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY)

(AMENDMENT) RULES 2021

Opening note

Preamble

IN exercise of the powers conferred by paragraph 154(1)(b) of 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) (Tun Razak Exchange Marquee Status Company) (Amendment)

Rules 2021.

(2)

These Rules are deemed to have effect from 1 January 2014.

Amendment of rule 1 2.

The Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange

Marquee Status Company) Rules 2013 [P.U. (A) 29/2013], which is referred to as the “principal Rules” in these Rules, are amended in rule 1 by deleting the words

“until 31 December 2020”.

Amendment of rule 2 3.

Subrule 2(1) of the principal Rules is amended by inserting after the words

“company’s business” the words “from 1 January 2014 until 31 December 2025”.

Made 24 December 2021

[MOF.TAX(S)700-2/1/115; LHDN.AY.A.600-12/1/7(29); PN(PU2)80/JLD.104]

TENGKU DATUK SERI UTAMA 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 DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 474 2021, currently marked in force and first recorded in 2021.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 was first recorded in 2021.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is published at lom.agc.gov.my.