How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 have?

KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 contains 5 sections.

/akn/my/act/pua/2011/219

KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011

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Type: P.U. (A)
Status: In force
Enacted: 2011
Sections: 5

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 is Malaysia P.U. (A), cited as P.U. (A) 219 2011, currently marked in force and first recorded in 2011.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan di bawah subseksyen 132(2) dan perenggan 154(1)(c) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama

Seksyen 1

Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan

(Pertukaran Maklumat) 2011.

Seksyen 2

Tafsiran

“bank” ertinya—

(a)

bank, syarikat kewangan, atau syarikat perbankan dan kewangan yang dilesenkan atau disifatkan telah dilesenkan di bawah Akta Bank dan

Institusi-Institusi Kewangan 1989 [Akta 372];

(b)

bank Islam yang dilesenkan atau disifatkan telah dilesenkan di bawah Akta

Bank Islam 1983 [Akta 276]; dan

(c)

institusi yang ditetapkan di bawah Akta Institusi Kewangan Pembangunan 2002 [Akta 618];

“maklumat” ertinya maklumat yang dikehendaki supaya dizahirkan menurut artikel mengenai pertukaran maklumat perkiraan percukaian dua kali;

“perkiraan percukaian dua kali” ertinya suatu perkiraan yang diisytiharkan di bawah seksyen 132 Akta;

“pihak berkuasa berwibawa” ertinya pekerja atau ejen yang diberi kuasa dengan sewajarnya suatu kerajaan wilayah di luar Malaysia yang dengannya Kerajaan Malaysia telah membuat perkiraan percukaian dua kali.

Permintaan bagi maklumat

Seksyen 3

(1)

Tertakluk kepada Kaedah-Kaedah ini, suatu pihak berkuasa berwibawa boleh meminta daripada Ketua Pengarah maklumat seseorang yang perkiraan percukaian dua kali yang dibuat oleh kerajaan pihak berkuasa berwibawa itu dengan Kerajaan Malaysia berhubung dengannya.

(2)

Permintaan yang disebut di bawah subkaedah (1) hendaklah menyatakan butiran yang berikut:

(a)

identiti orang yang di bawah pemeriksaan atau penyiasatan;

(b)

tempoh apabila maklumat itu diminta;

(c)

kenyataan maklumat yang diminta termasuk butir-butir dan bentuk sebagaimana pihak berkuasa berwibawa menghendaki maklumat tersebut diterima daripada Ketua Pengarah;

(d)

tujuan percukaian apabila maklumat itu diminta;

(e)

alasan untuk mempercayai bahawa maklumat yang diminta berada di

Malaysia atau dalam milikan atau kawalan seseorang di dalam bidang kuasa Malaysia;

(f)

setakat yang diketahui, nama dan alamat orang yang dipercayai memiliki maklumat yang diminta;

(g)

kenyataan bahawa permintaan itu bertepatan dengan undang-undang dan amalan pentadbiran sesuatu wilayah pihak berkuasa berwibawa, bahawa jika maklumat yang diminta di dalam bidang kuasa wilayah pihak berkuasa berwibawa itu, maka pihak berkuasa berwibawa itu boleh mendapatkan maklumat berkenaan menurut undang-undang wilayahnya atau mengikut amalan biasa pentadbiran dan ia bertepatan dengan perkiraan percukaian dua kali; dan

(h)

kenyataan bahawa pihak berkuasa berwibawa telah menggunakan kesemua cara yang tersedia di wilayahnya bagi mendapatkan maklumat, kecuali dalam keadaan yang menimbulkan kesusahan yang tidak berpadanan.

(3)

Apabila permintaan di bawah subkaedah (1) diterima, Ketua Pengarah boleh, melalui notis di bawah seksyen 81 Akta, menghendaki orang yang disebut dalam permintaan itu untuk memberikan maklumat sebagaimana yang diminta oleh pihak berkuasa berwibawa dalam tempoh yang dinyatakan dalam notis itu.

(4)

Mana-mana orang yang notis telah dikeluarkan kepadanya di bawah subkaedah (3) yang, tanpa sebab yang munasabah, tidak mematuhi notis itu melakukan suatu kesalahan di bawah seksyen 120 Akta.

Maklumat daripada bank

Seksyen 4

(1)

Kehendak di bawah kaedah ini adalah tertakluk kepada peruntukan yang berikut:

(a)

perenggan 99(1)(i) Akta Bank dan Institusi-Institusi Kewangan 1989;

(b)

subseksyen 34(3) Akta Bank Islam 1983; dan

(c)

perenggan 120(k) Akta Institusi Kewangan Pembangunan 2002.

(2)

Jika Ketua Pengarah gagal mendapat apa-apa maklumat mana-mana orang di bawah kaedah 3, Ketua Pengarah boleh, melalui notis di bawah seksyen 81 Akta, menghendaki bank yang mempunyai maklumat orang itu untuk memberikan maklumat sebagaimana yang diminta oleh pihak berkuasa berwibawa itu.

(3)

Walau apa pun peruntukan subkaedah 3(3) dan 4(2), Ketua Pengarah boleh membuat permintaan daripada bank, maklumat berkaitan orang itu yang disebut di bawah kaedah 3 tanpa perlu terdahulu membuat permintaan daripada orang itu.

(4)

Mana-mana bank yang mempunyai maklumat mengenai orang yang perkiraan percukaian dua kali yang dibuat oleh kerajaan pihak berkuasa berwibawa itu dengan Kerajaan Malaysia berhubung dengannya, dan yang notis dikeluarkan kepada di bawah subkaedah (2) yang, tanpa sebab yang munasabah, tidak mematuhi notis itu melakukan suatu kesalahan di bawah seksyen 120 Akta.

Pembatalan

Seksyen 5

Kaedah-Kaedah

Cukai

Pendapatan

(Permintaan

Maklumat)

2009

[P.U. (A) 311/2009] dibatalkan.

Dibuat 1 Julai 2011

[Perb.0.6869/47 Jld. 8(Sk. 3); LHDN.01/12.5/(S)/42/51/231; PN(PU2)80/LXI]

DATO’ SRI MOHD NAJIB BIN TUN HJ. ABDUL RAZAK

Menteri Kewangan

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

INCOME TAX ACT 1967

INCOME TAX (EXCHANGE OF INFORMATION) RULES 2011

Opening note

Preamble

IN exercise of the powers conferred by subsection 132(2) and paragraph 154(1)(c) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation 1. These rules may be cited as the Income Tax (Exchange of Information) Rules 2011. Interpretation 2. For the purpose of these Rules, unless the context otherwise requires— “bank” means—

(a)

a bank, finance company, or a banking and finance company licensed or deemed to be licensed under the Banking and Financial Institutions Act 1989

[Act 372];

(b)

an Islamic bank licensed or deemed to be licensed under the Islamic Banking

Act 1983 [Act 276]; and

(c)

a prescribed institution under the Development Financial Institutions Act 2002 [Act 618];

“information” means an information required to be disclosed pursuant to the article on exchange of information of a double taxation arrangement;

“double taxation arrangement” means an arrangement as declared under section 132 of the Act;

“competent authority” means the duly authorized servant or agent of a government of any territory outside Malaysia with which the Government of Malaysia has entered into a double taxation arrangement.

Request for information 3.

(1)

Subject to these Rules, a competent authority may request from the Director

General for information of a person to whom the double taxation arrangement entered into by the government of such competent authority with the Government of Malaysia relates.

(2)

The request referred to in subrule (1) shall state the following items:

(a)

the identity of the person under examination or investigation;

(b)

the period for which the information is requested;

(c)

a statement of the information sought including the details and form as the competent authority wishes to receive the information from the

Director General;

(d)

the tax purpose for which the information is requested;

(e)

the grounds for believing that the information requested is found in

Malaysia or is in the possession or control of a person within the jurisdiction of Malaysia;

(f)

to the extent known, the name and address of any person believed to be in possession of the requested information;

(g)

a statement that the request is in conformity with the law and administrative practices of the territory of the competent authority, that if the requested information was within the jurisdiction of the

territory of the competent authority, then the competent authority would be able to obtain the information pursuant to the laws of its own territory or in accordance with the normal course of administrative practice and is in conformity with the double taxation arrangement; and

(h)

a statement that the competent authority has pursued all means available in its own territory to obtain the information, except those that would give rise to disproportionate difficulties.

(3)

Where the request mentioned in subrule (1) is received, the Director General may by notice under section 81 of the Act, require the person referred to in the request to provide the information as requested by the competent authority within the time specified in the notice.

(4)

Any person to whom a notice is issued under subrule (3) who, without any reasonable excuse, fails to comply with such notice commits an offence under section 120

of the Act.

Information held by a bank 4.

(1)

The requirement under this rule shall be subject to the following provisions:

(a)

paragraph 99(1)(i) of the Banking and Financial Institutions Act 1989;

(b)

subsection 34(3) of the Islamic Banking Act 1983; and

(c)

paragraph 120(k) of the Development Financial Institutions Act 2002.

(2)

Where the Director General fails to obtain information of any person under rule 3, the Director General may, by notice under section 81 of the Act, require a bank

which has the information of such person to provide the information as requested by the competent authority.

(3)

Notwithstanding subrules 3(3) and 4(2), the Director General may make a request from a bank, information of a person referred to under rule 3 without first making a request from that person.

(4)

Any bank which has the information of a person to whom the double taxation arrangement entered into by the government of the territory of such competent authority with the Government of Malaysia relates, and to which a notice is issued under subrule (2), which, without any reasonable excuse, fails to comply with such notice commits an offence under section 120 of the Act.

Revocation 5.

The Income Tax (Request for Information) Rules 2009 [P.U. (A) 311/2009]

is revoked.

Made 1 July 2011

[Perb.0.6869/47 Jld. 8(sk. 3); LHDN.01/12.5/(S)/42/51/231; PN(PU2)80/LXI]

DATO’ SRI MOHD NAJIB BIN TUN HJ. ABDUL RAZAK

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 (PERTUKARAN MAKLUMAT) 2011?: KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 is Malaysia P.U. (A), cited as P.U. (A) 219 2011, currently marked in force and first recorded in 2011.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 was first recorded in 2011.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 contains 5 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN MAKLUMAT) 2011 is published at lom.agc.gov.my.