/akn/my/act/pua/2022/212

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022

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Type: P.U. (A)
Status: In force
Enacted: 2022
Sections: 3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 212 2022, currently marked in force and first recorded in 2022.

Opening note

Preamble

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

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus)

(Pindaan) 2022.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2021.

Pindaan kaedah 3

Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat

Berstatus Bionexus) 2016 [P.U. (A) 306/2016], yang disebut “Kaedah-Kaedah ibu” dalam

(a)

“2016” dengan perkataan “2021”; dan

(b)

“2020” dengan perkataan “2022”.

Pindaan kaedah 4

Seksyen 3

Kaedah-Kaedah ini, dipinda dalam perenggan 3(2)(a) dengan menggantikan perkataan—

Kaedah-Kaedah ibu dipinda dengan menggantikan perkataan

“2016”

dengan perkataan

“2021

tetapi tidak lewat daripada 31 Disember 2022”.

P.U. (A) 212 3

Dibuat 21 Jun 2022

[Perb. MOF.TAX(S)700-1/3/73; LHDN.AY.A.600-12/1(29)-186; PN(PU2)80/JLD. 106]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di hadapan

Dewan

Rakyat menurut subsekyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 212 4

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR INVESTMENT IN A BIONEXUS STATUS COMPANY)

(AMENDMENT) RULES 2022

Opening note

Preamble

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 Investment in a Bionexus Status Company) (Amendment) Rules 2022.

(2)

These Rules shall be deemed to have come into operation on 1 January 2021.

Amendment of rule 3 2.

The Income Tax (Deduction for Investment in a Bionexus Status Company)

Rules 2016 [P.U. (A) 306/2016], which are referred to as the “principal Rules” in these

Rules, are amended in paragraph 3(2)(a) by substituting for the words—

(a)

“2016” the words “2021”; and

(b)

“2020” the words “2022”.

Amendment of rule 4 3.

Paragraph 4(1)(a) of the principal Rules is amended by substituting for the words “2016” the words “2021 but not later than 31 December 2022”.

P.U. (A) 212 5

Made 21 June 2022

[Perb. MOF.TAX(S)700-1/3/73; LHDN.AY.A.600-12/1(29)-186; PN(PU2)80/JLD. 106]

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 (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 212 2022, currently marked in force and first recorded in 2022.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 was first recorded in 2022.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2022 is published at lom.agc.gov.my.