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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021

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Enacted
2021
Sections
2

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (P... is Malaysia P.U. (A), cited as P.U. (A) 47 2021, currently marked in force and first recorded in 2021.

Front matterCover and publication detailsOpen

P.U. (A) 47

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI PENGGAJIAN WARGA EMAS,

BEKAS BANDUAN, ORANG DIPAROL, ORANG DISELIA

DAN BEKAS PENAGIH DADAH) (PINDAAN) 2021

INCOME TAX

(DEDUCTION FOR EMPLOYMENT OF SENIOR CITIZEN,

EX-CONVICT, PAROLEE, SUPERVISED PERSON AND

EX-DRUG DEPENDANT) (AMENDMENT) RULES 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 47 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI PENGGAJIAN WARGA EMAS, BEKAS BANDUAN,

ORANG DIPAROL, ORANG DISELIA DAN BEKAS PENAGIH DADAH (PINDAAN) 2021

Opening note

Preamble

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

Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan

(Potongan Bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang

Diselia dan Bekas Penagih Dadah) (Pindaan) 2021.

Pindaan kaedah 1

Kaedah-Kaedah Cukai Pendapatan (Potongan Bagi Penggajian Warga Emas,

Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah) 2019

[P.U. (A) 164/2019] dipinda dalam subkaedah 1(2) dengan menggantikan perkataan

“dan 2020” dengan perkataan “hingga tahun taksiran 2025”.

Dibuat 27 Januari 2021

[Perb.MOF.TAX(S)700-2/1/151; LHDN.AY.A.600-12/1/7(29)-67; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 47 3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR EMPLOYMENT OF SENIOR CITIZEN, EX-CONVICT,

PAROLEE, SUPERVISED PERSON AND EX-DRUG DEPENDANT)

(AMENDMENT) RULES 2021

Opening note

Preamble

  1. IN exercise of the powers conferred by paragraph 154(1)(b) and 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 Employment of Senior Citizen, Ex-Convict, Parolee, Supervised Person and Ex-Drug Dependant) (Amendment) Rules 2021. Amendment of rule 1 2. The Income Tax (Deduction For Employment of Senior Citizen, Ex-Convict, Parolee, Supervised Person and Ex-Drug Dependant) Rules 2019 [P.U. (A) 164/2019] is amended in subrule 1(2) by substituting for the words “and 2020” the words “until the year of assessment 2025”. Made 27 January 2021 [Perb.MOF.TAX(S)700-2/1/151; LHDN.AY.A.600-12/1/7(29)-67; PN(PU2)80/C] 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 Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (P... is Malaysia P.U. (A), cited as P.U. (A) 47 2021, currently marked in force and first recorded in 2021.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 take effect?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 was first recorded in 2021.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 have?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021?
The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Penggajian Warga Emas, Bekas Banduan, Orang Diparol, Orang Diselia dan Bekas Penagih Dadah (Pindaan) 2021 is published at lom.agc.gov.my.

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