/akn/my/act/pua/2013/43
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BELANJA PRA-PERMULAAN BERHUBUNG DENGAN PEMBANGUNAN INTEGRASI KILANG PENAPISAN MINYAK DAN PETR... is Malaysia P.U. (A), cited as P.U. (A) 43 2013, currently marked in force and first recorded in 2013.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan
(Potongan bagi
Belanja
Prapermulaan berhubung dengan
Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) 2013.
Kaedah-Kaedah ini hendaklah disifatkan telah mula berkuat kuasa dari tahun taksiran 2010.
Tafsiran
Dalam Kaedah-Kaedah ini—
“aktiviti yang layak” ertinya apa-apa aktiviti yang berikut, dijalankan oleh orang yang layak dalam Kompleks RAPID:
pengadunan, pemprosesan atau pemecahan minyak mentah, kondensat, suapan atau suapan pertengahan;
pengeluaran, pembuatan atau pembangunan keluaran petroleum, petrokimia, kimia, produk pertengahan, terakhir atau pengeluaran berkaitannya;
penyimpanan, perumusan, pengadunan, pengagihan atau pemasaran petroleum, petrokimia, kimia, produk pertengahan, terakhir atau pengeluaran berkaitannya;
P.U. (A) 43 3
penjanaan, pengagihan atau jualan semua bentuk utiliti termasuk tetapi tidak terhad kepada elektrik, air, wap, gas, hidrogen, udara atau pengolahan bahan buangan;
“Kompleks RAPID” ertinya suatu kompleks yang mengandungi loji pemecahan cecair, loji penapisan, loji petrokimia atau pengeluaran kimia dan semua kemudahan sokongan dan tambahan temasuk tetapi tidak terhad kepada cecair gas asli (LNG),
Terminal Penerimaan dan Pengegasan Semula (RGT), loji berkuasa COGEN, kemudahan penyimpanan atau kemudahan pengolahan bahan buangan, dan terletak di Pengerang,
Johor;
“orang yang layak” ertinya—
mana-mana syarikat lain yang diperbadankan di bawah Akta
Syarikat 1965 [Akta 125] yang Petroliam Nasional Berhad memegang sekurang-kurangnya 51 peratus modal berbayar dalam saham biasa; atau
mana-mana syarikat lain yang diperbadankan di bawah
Akta Syarikat 1965 yang menjalankan aktiviti yang layak dalam
Kompleks RAPID yang Petroliam Nasional Berhad memegang, sama ada secara langsung atau tidak langsung, saham biasa di dalam syarikat itu.
Bagi maksud Perintah ini, “RAPID” adalah singkatan bagi Pembangunan
Integrasi Kilang Penapisan Minyak dan Petrokimia.
P.U. (A) 43 4
Potongan
Tertakluk kepada subkaedah (2), dalam menentukan pendapatan larasan bagi orang yang layak daripada aktiviti yang layaknya dalam tempoh asas bagi suatu tahun taksiran, maka hendaklah dibenarkan sebagai potongan belanja yang dilakukan oleh orang itu sebelum permulaan aktiviti yang layak itu.
Perbelanjaan yang disebut dalam subkaedah (1) sebagaimana yang diterangkan dalam Jadual hendaklah dilakukan dalam tempoh empat tahun sebelum tarikh permulaan aktiviti yang layak dan tarikh itu hendaklah tidak awal dari 1 Oktober 2010.
Perbelanjaan yang dilakukan di bawah Kaedah ini berhubung dengan aktiviti yang layak sebelum bermula aktiviti yang layak itu hendaklah disifatkan dilakukan pada hari aktiviti tersebut bermula.
Jadual
[Subkaedah 3(2)]
(a)
Kos sumber manusia
- Emolumen pekerja dan perekrutan pekerja termasuk yuran yang dibayar kepada agensi perekrutan
(b)
Kos perjalanan
- Penginapan
- Tambang penerbangan
- Elaun makan
- Tuntutan perjalanan
(c)
Pajakan dan sewa
- Pajakan
- Sewa
- Utiliti
P.U. (A) 43 5
(d)
Latihan kakitangan
- Latihan pra-penggajian berhubung dengan aktiviti yang layak
(e)
Yuran bagi perkhidmatan teknologi maklumat dan kewangan
- Penyediaan dan pemerolehan perkhidmatan yang termasuk konsultansi berhubung dengan reka bentuk, kejuruteraan, teknikal, komersial, kewangan, perundangan, perkhidmatan pengurusan projek atau teknologi maklumat
(f)
Kajian Selidik Menyeluruh (DFS), Rekabentuk Kejuruteraan Front End dan kaji selidik
- Kajian Selidik Menyeluruh
- Pra-Rekabentuk Kejuruteraan Front End
- Kaji selidik tapak
- Penyediaan atau Penilaian kesan Persekitaran
- Kaji selidik
(g)
Fi pelesenan dan kejuruteraan
(h)
Faedah semasa pembinaan
- Faedah semasa pembinaan bangunan atau kilang
(i)
Premium insuran untuk pekerja, aset dan barang-barang
Dibuat 29 Januari 2013
[Per. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
P.U. (A) 43 6
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR PRE COMMENCEMENT EXPENSES IN RELATION TO
REFINERY AND PETROCHEMICAL INTEGRATED DEVELOPMENT) RULES 2013
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 (Deduction for
Pre-Commencement Expenses in relation to Refinery and Petrochemical
Integrated Development) Rules 2013.
(2)
These Rules shall be deemed to have effect from the year of assessment 2010.
Interpretation 2.
(1)
In these Rules—
“qualifying activity” means any of the following activity carried out by a qualifying person in RAPID Complex—
(a)
blending, processing or cracking of crude, condensates, feedstock or intermediate feedstock;
(b)
production, manufacturing or product development of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
(c)
storing, formulating, blending, distributing or marketing of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
P.U. (A) 43 7
(d)
re-gasification of LNG to gas and relevant distribution; or
(e)
generation, distribution or sales of all forms of utilities including but not limited to electricity, water, steam, gases, hydrogen, air or waste treatment;
“RAPID Complex” means a complex which consists of liquid cracker plants, refinery plants, petrochemical or chemical production plants and all support and auxiliary facilities including but not limited to liquid natural gas (LNG), Receiving and
Re-gasification Terminal (RGT), COGEN power plant, storage facilities or waste disposal facilities, and located in Pengerang, Johor;
“qualifying person” means—
(a)
Petroliam Nasional Berhad;
(b)
any other company incorporated under the Companies Act 1965
[Act 125] where Petroliam Nasional Berhad holds at least 51 per cent paid up capital in respect of ordinary shares; or
(c)
any other company incorporated under the Companies Act 1965
which carries out qualifying activity within the RAPID Complex where Petroliam Nasional Berhad holds, either directly or indirectly, ordinary shares in that company.
(2)
For the purpose of this Rules, “RAPID” is an abbreviation for Refinery and
Petrochemical Integrated Development.
Deduction 3.
(1)
Subject to subrule (2), in ascertaining the adjusted income of qualifying person from its qualifying activity in the basis period for a year of assessment, there
P.U. (A) 43 8
shall be allowed as deduction on expenses incurred by that person prior to the commencement of that qualifying activity.
(2)
The expenses referred to in subrule (1) as specified in the Schedule shall be incurred within four years prior to the date of commencement of the qualifying activity and that date shall not be earlier than 1 October 2010.
(3)
The expenses incurred under these Rules in relation to a qualifying activity prior to the commencement of that qualifying activity shall be deemed to be incurred on the day such activity commences.
[Subrule 3(2)]
Manpower costs
- Employees emoluments and recruitment of employees including fees paid to recruitment agencies
Travelling costs
- Accommodation
- Air fare
- Meal allowance
- Mileage claim
Lease and rental
- Lease
- Rental
- Utilities
Staff training
- Pre-employment training in relation to the qualifying activity
P.U. (A) 43 9
(e)
Fees for information technology and financial services
- Provision and procurement of services which includes consultancy, in relation to design, engineering, technical, commercial, financial, legal, project management services or information technology
(f)
Detailed Feasibility Studies, Front End Engineering Design and feasibility studies
- Detailed Feasibility Studies
- Pre-Front End Engineering Design
- Site Survey
- Preparation or Environment impact Assessment
- Feasibility studies
Fees for licensing and engineering
Interest during construction
- Interest during construction of building or factory
Insurance premium for employees, assets and goods
Made 29 January 2013
[Per. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Finance Minister
[To be laid before Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]