P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024

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Enacted: 2024
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 23

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN

BAGI PELABURAN DALAM SYARIKAT BERSTATUS

BIONEXUS) (PINDAAN) 2024

INCOME TAX (DEDUCTION FOR INVESTMENT

IN A BIONEXUS STATUS COMPANY) (AMENDMENT)

RULES 2024

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 23 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PELABURAN

DALAM SYARIKAT BERSTATUS BIONEXUS) (PINDAAN) 2024

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) 2024.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2023.

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

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

(a)

dengan menggantikan perkataan

“1

Januari 2021”

dengan perkataan “1 Januari 2023”; dan

(b)

dengan menggantikan perkataan

“31

Disember 2022”

dengan perkataan “31 Disember 2024”.

Pindaan kaedah 4

Seksyen 3

Perenggan 4(1)(a) Kaedah-Kaedah ibu dipinda—

(a)

dengan menggantikan perkataan

“1

Januari 2021”

dengan perkataan “1 Januari 2023”; dan

(b)

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

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 2024.

(2)

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)—

(a)

by substituting for the words “1 January 2021” the words “1 January 2023”;

and

(b)

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—

(a)

by substituting for the words “1 January 2021” the words “1 January 2023”;

and

(b)

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]

Common questions

What is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024?: 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.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 take effect?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 was first recorded in 2024.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 have?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 contains 3 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024?: The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Syarikat Berstatus Bionexus) (Pindaan) 2024 is published at lom.agc.gov.my.

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