Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Penggajian Orang Hilangupaya) (Pindaan) 2019.
/akn/my/act/pua/2019/204
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2019
- Sections
- 3
Quick answer
About this p.u. (a)
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 204 2019, currently marked in force and first recorded in 2019.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Kaedah-Kaedah
Cukai
Pendapatan
(Potongan bagi
Penggajian
Orang Hilangupaya) 1982 [P.U. (A) 73/1982], yang disebut “Kaedah-Kaedah ibu” dalam
Kaedah-Kaedah ini, dipinda dalam kaedah 2 dengan menggantikan subkaedah (1) dengan subkaedah yang berikut:
“(1)
Bagi maksud menentukan pendapatan larasan seseorang di bawah
Akta, hendaklah dibenarkan sebagai suatu potongan saraan daripada suatu jenis yang dibenarkan di bawah seksyen 33 Akta yang kena dibayar oleh orang itu bagi kategori pekerja yang berkaitan yang dinyatakan dalam kaedah 3.”.
Seksyen 3
Pindaan kaedah 3
Kaedah 3 Kaedah-Kaedah ibu dipinda dengan menggantikan kaedah 3 dengan kaedah yang berikut:
“3.
Potongan yang dibenarkan di bawah Kaedah-Kaedah ini adalah tertakluk kepada syarat yang berikut:
(a)
dalam hal seorang pekerja yang hilangupaya fizikal atau mental, orang yang menuntut potongan hendaklah membuktikan hingga
P.U. (A) 204 3
Ketua Pengarah berpuas hati bahawa pekerja itu tidak boleh menjalankan pekerjaan seseorang yang normal; atau
(b)
dalam hal seorang pekerja yang hilangupaya fizikal atau mental disebabkan oleh suatu kemalangan atau penyakit kritikal, orang yang menuntut potongan hendaklah mengemukakan suatu perakuan daripada
Pertubuhan
Keselamatan
Sosial yang memperaku bahawa pekerja itu mampu bekerja mengikut kemampuannya.”.
Dibuat 18 Julai 2019
[Perb. CR(8.20)116/1-138(2018)(SJ.6); LHDN.AY.A.600-12/1/7 (29) -17;
PN(PU2)80/XCVI]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 204 4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTIONS FOR THE EMPLOYMENT OF DISABLED PERSONS)
(AMENDMENT) RULES 2019
Opening note
Preamble
- IN exercise of the powers conferred by paragraphs 154(1)(b) and 33(1)(d) 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 (Deductions for the
Employment of Disabled Persons) (Amendment) Rules 2019.
(2)
These Rules have effect from the year of assessment 2019.
Amendment of paragraph 2 2.
The Income Tax (Deductions for the Employment of Disabled Persons) Rules 1982
[P.U. (A) 73/1982], which are referred to as the “principal Rules” in these Rules, are amended in rule 2 by substituting for subrule (1) the following subrule:
“(1)
For the purpose of ascertaining the adjusted income of a person under the Act, there shall be allowed as a deduction the remuneration of a kind allowable under section 33 of the Act payable by the person for the relevant category of employee as specified in rule 3.”.
Amendment of paragraph 3 3.
Rule 3 of the principal Rules is amended by substituting for rule 3 the following rule—
“3.
The deduction allowed under these Rules is subject to the following conditions:
(a)
in the case of an employee who is physically or mentally disabled, the person claiming the deduction shall prove to the satisfaction of
P.U. (A) 204 5
the Director General that the employee is not able to perform the work of a normal person; or
(b)
in the case of an employee who is physically or mentally disabled due to an accident or critical illness, the person claiming the deduction shall provide a certification from the Social Security
Organization certifying that the employee is able to work within his capabilities.”.
Made 18 July 2019
[Perb. CR(8.20)116/1-138(2018)(SJ.6); LHDN.AY.A.600-12/1/7 (29) -17;
PN(PU2)80/XCVI]
LIM GUAN ENG
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 PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 204 2019, currently marked in force and first recorded in 2019.
- Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 still in force?
- Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 is currently in force.
- When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 take effect?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 was first recorded in 2019.
- How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 have?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 contains 3 sections.
- Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019?
- The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PENGGAJIAN ORANG HILANGUPAYA) (PINDAAN) 2019 is published at lom.agc.gov.my.