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P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021

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Enacted
2021
Sections
2

Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 481 2021, currently marked in force and first recorded in 2021.

Front matterCover and publication detailsOpen

P.U. (A) 481

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(KOS PENGUBAHSUAIAN DAN PEMBAHARUAN

PREMIS PERNIAGAAN) (PINDAAN) 2021

INCOME TAX (COSTS OF RENOVATION AND

REFURBISHMENT OF BUSINESS PREMISE)

(AMENDMENT) RULES 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 481 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (KOS PENGUBAHSUAIAN DAN

PEMBAHARUAN PREMIS PERNIAGAAN) (PINDAAN) 2021

Opening note

Preamble

  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama dengan perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan)

(Pindaan) 2021.

(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2022.

Pindaan kaedah 3

Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan

Premis Perniagaan) 2020 [P.U. (A) 381/2020] dipinda dalam subkaedah 3(1)

dengan menggantikan perkataan “2021” dengan perkataan “2022”.

Dibuat 21 Disember 2021

[MOF.TAX(S)700-2/1/95; LHDN.AY.A.600-12/1/7(29)-158; 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) 481 3

INCOME TAX ACT 1967

INCOME TAX (COSTS OF RENOVATION AND REFURBISHMENT OF

BUSINESS PREMISE) (AMENDMENT) RULES 2021

Opening note

Preamble

  1. IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) 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 (Costs of Renovation and

Refurbishment of Business Premise) (Amendment) Rules 2021.

(2)

These Rules have effect from the year of assessment 2022.

Amendment of rule 3 2.

The Income Tax (Costs of Renovation and Refurbishment of Business Premise)

Rules 2020 [P.U. (A) 381/2020] are amended in subrule 3(1) by substituting for the words “2021” the words “2022”.

Made 21 December 2021

[MOF.TAX(S)700-2/1/95; LHDN.AY.A.600-12/1/7(29)-158; 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 (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021?
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 481 2021, currently marked in force and first recorded in 2021.
Is Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 take effect?
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 was first recorded in 2021.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 have?
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021?
The official text of Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is published at lom.agc.gov.my.

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