/akn/my/act/pua/2021/475
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS PENEMPATAN SEMULA BAGI SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 475 2021, currently marked in force and first recorded in 2021.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus
Tun Razak Exchange Marquee) (Pindaan) 2021.
Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2021.
Pindaan kaedah 4
Kaedah-Kaedah Cukai Pendapatan (Potongan Bagi Kos Penempatan Semula
Bagi Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 30/2013]
dipinda dalam subkaedah 4(1)
dengan menggantikan perkataan
“2020”
dengan perkataan “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) 475 3
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR RELOCATION COSTS FOR TUN RAZAK
EXCHANGE MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2021
Opening note
These rules may be cited as the Income Tax (Deduction for Relocation
Costs for Tun Razak Exchange Marquee Status Company) (Amendment)
Rules 2021.
These Rules shall have effect from the year of assessment 2021.
Amendment of rule 4 2.
The Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee
Status Company) Rules 2013 [P.U. (A) 30/2013] are amended in subrule 4(1)
by substituting for the words “2020” the words “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]