/akn/my/act/pua/2023/351

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 351 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama

Seksyen 1

Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan

(Potongan bagi Penajaan Acara Tersohor) (Pindaan) 2023.

Seksyen 2

Pindaan kaedah 3

[P.U. (A) 165/2016], yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam perenggan 3(1)(a) dengan menggantikan perkataan “31 Disember 2022”

dengan perkataan “31 Disember 2024”.

Seksyen 3

Pindaan kaedah 4

“31 Disember 2022” dengan perkataan “31 Disember 2024”.

Dibuat 23 Oktober 2023

[MOF.TAX(S)700-2/7/759; LHDN.AY.A 600-12/1(29)-184; PN(PU2)80/JLD.110]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 351 3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR THE SPONSORSHIP OF HALLMARK EVENT)

(AMENDMENT) RULES 2023

Opening note

Preamble

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 1. These rules may be cited as the Income Tax (Deduction for the Sponsorship of Hallmark Event) (Amendment) Rules 2023. Amendment of rule 3 2. The Income Tax (Deduction for the Sponsorship of Hallmark Event) Rules 2016 [P.U. (A) 165/2016], which are referred to as the “principal Rules” in these Rules, are amended in paragraph 3(1)(a) by substituting for the words “31 December 2022” the words “31 December 2024”. Amendment of rule 4 3. Subrule 4(2) of the principal Rules is amended by substituting for the words “31 December 2022” the words “31 December 2024”. Made 23 October 2023 [MOF.TAX(S)700-2/7/759; LHDN.AY.A 600-12/1(29)-184; PN(PU2)80/JLD.110] ANWAR BIN IBRAHIM 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 PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 351 2023, currently marked in force and first recorded in 2023.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 was first recorded in 2023.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENAJAAN ACARA TERSOHOR) (PINDAAN) 2023 is published at lom.agc.gov.my.