P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021

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Enacted: 2021
Sections: 4

Front matterCover and publication detailsOpen

P.U. (A) 269

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI PERBELANJAAN BERHUBUNG

DENGAN KOS PERALATAN PERLINDUNGAN DIRI) 2021

INCOME TAX (DEDUCTION FOR EXPENSES IN RELATION

TO THE COST OF PERSONAL PROTECTIVE EQUIPMENT)

RULES 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 269 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN

BERHUBUNG DENGAN KOS PERALATAN PERLINDUNGAN DIRI) 2021

Opening note

Preamble

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 dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan

(Potongan bagi Perbelanjaan berhubung dengan Kos Peralatan Perlindungan Diri) 2021.

(2)

Kaedah-Kaedah ini mula berkuat kuasa mulai tahun taksiran 2020.

Seksyen 2

Tafsiran

Dalam Kaedah-Kaedah ini, melainkan jika konteksnya menghendaki makna yang lain, “kos peralatan perlindungan diri” ertinya perbelanjaan yang dilakukan oleh majikan bagi tujuan pencegahan dan perlindungan pekerjanya daripada

Penyakit Koronavirus 2019 (COVID-19).

Seksyen 3

Potongan

Bagi maksud menentukan pendapatan larasan majikan daripada perniagaannya dalam suatu tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi kos peralatan perlindungan diri bagi maksud perniagaannya mulai 1 Mac 2020.

Seksyen 4

Ketidakpakaian

Kaedah-Kaedah ini tidak terpakai bagi majikan yang telah melakukan perbelanjaan ke atas kos peralatan perlindungan diri jika dalam tempoh asas bagi suatu tahun taksiran itu, majikan itu telah menuntut kos peralatan perlindungan diri itu di bawah—

P.U. (A) 269 3

(a)

elaun modal bagi perbelanjaan yang layak di bawah Jadual 3 kepada Akta;

atau

(b)

elaun modal dipercepat di bawah Kaedah-Kaedah Cukai Pendapatan

(Elaun Modal Dipercepat) (Jentera dan Peralatan Termasuk Kelengkapan

Teknologi Maklumat dan Komunikasi) 2021 [P.U.

(A)

268/2021].

Dibuat 8 Jun 2021

[Perb.MOF.TAX(S)700-3/1/443; LHDN.AY.A.600-12/7-29(48); PN(PU2)80/Jld. 101]

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) 269 4

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR EXPENSES IN RELATION TO THE COST OF PERSONAL

PROTECTIVE EQUIPMENT) RULES 2021

Opening note

Preamble

IN exercise of the powers conferred by paragraphs 154(1)(b) and paragraph 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 (Deduction for Expenses in relation to the Cost of Personal Protective Equipment) Rules 2021.

(2)

These Rules come into operation from the year of assessment 2020.

Interpretation 2.

In these Rules, unless the context otherwise requires, “cost of personal protective equipment” means the expenditure incurred by the employer for the purpose of prevention and protection of its workers from Coronavirus Disease 2019 (COVID-19).

Deduction 3.

For the purpose of ascertaining the adjusted income of an employer from its business in a basis period for a year of assessment, a deduction shall be allowed for the cost of personal protective equipment for the purpose of its business from 1 March 2020.

Non-application 4.

These Rules shall not apply to an employer which has incurred expenses on the cost of personal protective equipment where in the basis period for that year of assessment, the employer has claimed the cost of the personal protective equipment under—

(a)

capital allowances for qualifying expenditure under Schedule 3 of the Act;

P.U. (A) 269 5

(b)

accelerated capital allowances under Income Tax (Accelerated Capital

Allowance) (Machinery and Equipment Including Information and

Communication Technology Equipment) Rules 2021 [P.U. (A) 268/2021].

Made 8 June 2021

[Perb.MOF.TAX(S)700-3/1/443; LHDN.AY.A.600-12/7-29(48); PN(PU2)80/Jld. 101]

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 Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 is Malaysia P.U. (A), cited as P.U. (A) 269 2021, currently marked in force and first recorded in 2021.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 take effect?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 was first recorded in 2021.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 have?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 contains 4 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021?: The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan Berhubung Dengan Kos Peralatan Perlindungan Diri) 2021 is published at lom.agc.gov.my.

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