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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015

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Type
P.U. (A)
Status
In force
Enacted
2015
Sections
2

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About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 53 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

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  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

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Kos Latihan di bawah Skim Latihan 1Malaysia bagi

Graduan Menganggur) (Pindaan) 2015.

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(2)

Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2015.

Pindaan kaedah 3

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Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di bawah Skim

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Latihan 1Malaysia bagi Graduan Menganggur) 2013 [P.U. (A) 260/2013] dipinda dalam perenggan 3(5)(a) dengan menggantikan perkataan “31 Disember 2016” dengan perkataan “31 Disember 2020”.

Dibuat 16 Mac 2015

[Perb.0.3865/457; LHDN 01/35/(S)/42/51/286-52; PN(PU2)80/LXXVII]

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) 53 3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR TRAINING COSTS UNDER SKIM LATIHAN 1MALAYSIA

FOR UNEMPLOYED GRADUATES) (AMENDMENT) RULES 2015

Opening note

Preamble

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  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 (Deduction for Training

Costs under Skim Latihan 1Malaysia for Unemployed Graduates) (Amendment)

Rules 2015.

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(2)

These Rules shall have effect from the year of assessment 2015.

Amendment of rule 3 2.

The Income Tax (Deduction for Training Costs under Skim Latihan 1Malaysia for

Unemployed Graduates) Rules 2013 [P.U. (A) 260/2013] are amended in paragraph 3(5)(a) by substituting for the words “31 December 2016” the words

“31 December 2020”.

Made 16 March 2015

[Perb.0.3865/457; LHDN 01/35/(S)/42/51/286-52; PN(PU2)80/LXXVII]

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]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 53 2015, currently marked in force and first recorded in 2015.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 was first recorded in 2015.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 is published at lom.agc.gov.my.
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS LATIHAN DI BAWAH SKIM LATIHAN 1MALAYSIA BAGI GRADUAN MENGANGGUR) (PINDAAN) 2015 (No. 53)