/akn/my/act/pua/2024/23
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 23 2024, currently marked in force and first recorded in 2024.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus BioNexus)
(Pindaan) 2024.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2023.
Pindaan kaedah 3
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat
Berstatus BioNexus) 2016 [P.U. (A) 306/2016], yang disebut “Kaedah-Kaedah ibu” dalam
dengan menggantikan perkataan
“1
Januari 2021”
dengan perkataan “1 Januari 2023”; dan
dengan menggantikan perkataan
“31
Disember 2022”
dengan perkataan “31 Disember 2024”.
Pindaan kaedah 4
Kaedah-Kaedah ini, dipinda dalam perenggan 3(2)(a)—
dengan menggantikan perkataan
“1
Januari 2021”
dengan perkataan “1 Januari 2023”; dan
dengan menggantikan perkataan
“31
Disember 2022”
dengan perkataan “31 Disember 2024”.
P.U. (A) 23 3
Dibuat 22 Januari 2024
[Perb. MOF.TAX(S)700-1/3/73; LHDN.AY.A 600-12/1/7(29)-328; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
P.U. (A) 23 4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR INVESTMENT IN A BIONEXUS STATUS COMPANY)
(AMENDMENT) RULES 2024
Opening note
These rules may be cited as the Income Tax (Deduction for Investment in a BioNexus Status Company) (Amendment) Rules 2024.
These Rules are deemed to have come into operation on 1 January 2023.
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 “1 January 2021” the words “1 January 2023”;
and
by substituting for the words “31 December 2022” the words
“31 December 2024”.
Amendment of rule 4 3.
Paragraph 4(1)(a) of the principal Rules is amended—
by substituting for the words “1 January 2021” the words “1 January 2023”;
and
by substituting for the words “31 December 2022” the words
“31 December 2024”.
P.U. (A) 23 5
Made 22 January 2024
[Perb. MOF.TAX(S)700-1/3/73; LHDN.AY.A 600-12/1/7(29)-328; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]