/akn/my/act/pua/2016/295
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN BERHUBUNG DENGAN PROGRAM PELAPORAN GAS RUMAH KACA KEBANGSAAN) 2016 is Malaysia P.U. (A), cited as P.U. (A) 295 2016, currently marked in force and first recorded in 2016.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Perbelanjaan berhubung dengan Program Pelaporan
Gas Rumah Kaca Kebangsaan) 2016.
Kaedah-Kaedah ini berkuat kuasa bagi tahun taksiran 2015 hingga tahun taksiran 2017.
Potongan
Syarikat yang layak yang disebut dalam subkaedah (1) ialah suatu syarikat—
Perbelanjaan yang layak yang disebut dalam subkaedah (1) ialah—
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fi perunding bagi perkhidmatan perundingan oleh suatu syarikat perunding bagi penyediaan Laporan Gas Rumah Kaca, yang berhubungan dengan—
skop laporan;
kos bagi penyediaan Laporan Gas Rumah Kaca secara dalaman oleh syarikat yang layak iaitu gaji untuk kerja-kerja tambahan yang dibuat oleh pekerja sepenuh masa dan gaji pekerja tak sepenuh masa, yang terlibat secara langsung dalam penyediaan
Laporan Gas Rumah Kaca; dan
fi perkhidmatan bagi penentusahan Laporan Gas Rumah Kaca yang dibayar oleh syarikat yang layak berhubung dengan—
penentusahan maklumat yang digunakan untuk pengiraan pelepasan gas rumah kaca;
Potongan yang dibenarkan di bawah Kaedah-Kaedah ini adalah tertakluk kepada syarat yang berikut:
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potongan itu adalah bagi perbelanjaan yang layak yang dilakukan dalam tempoh dua tahun mulai 1
Januari 2015
hingga 31 Disember 2016;
amaun potongan yang dibenarkan hendaklah tidak melebihi amaun maksimum yang ditetapkan dalam Jadual;
potongan bagi perbelanjaan yang layak dalam perenggan (3)(a)
dan (b) adalah saling eksklusif;
syarikat yang memberi penentusahan yang disebut dalam perenggan (3)(c) bukanlah syarikat berkaitan dengan syarikat perunding yang disebut dalam perenggan (3)(a) atau syarikat yang layak;
syarikat perunding yang disebut dalam perenggan (3)(a) bukanlah syarikat berkaitan dengan syarikat yang layak;
syarikat perunding yang disebut dalam perenggan (3)(a) dan syarikat yang memberi penentusahan yang disebut dalam perenggan (3)(c) hendaklah diluluskan oleh Kementerian Sumber
Asli dan Alam Sekitar; dan
Laporan Gas Rumah Kaca yang berkenaan dengannya tuntutan potongan dibuat hendaklah ditentusahkan oleh Kementerian
Sumber Asli dan Alam Sekitar.
Bagi maksud kaedah ini—
“Laporan Gas Rumah Kaca” ertinya laporan yang disediakan oleh syarikat yang layak yang berhubungan dengan pelepasan gas rumah kaca;
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“syarikat berkaitan” mempunyai maksud yang sama sebagaimana dalam seksyen 2 Akta Penggalakan Pelaburan 1986 [Akta 327].
Ketidakpakaian 2.
Kaedah-Kaedah ini tidak terpakai bagi suatu syarikat yang layak yang dalam tempoh asas bagi tahun taksiran itu telah, berhubung dengan perbelanjaan yang layak,—
membuat suatu tuntutan bagi potongan cukai di bawah apa-apa kaedah-kaedah yang dibuat di bawah seksyen 154 Akta kecuali—
elaun di bawah Jadual 3 Akta;
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan
Audit) 2006 [P.U. (A) 129/2006];
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos yang berhubungan dengan Latihan untuk Pekerja bagi Pelaksanaan
Cukai Barang dan Perkhidmatan) 2014 [P.U. (A) 334/2014]; atau
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Perbelanjaan berhubung dengan Yuran Kesetiausahaan dan Yuran Pemfailan
Cukai) 2014 [P.U. (A) 336/2014].
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JADUAL
(Perenggan 2(4)(b))
Peringkat laporan
Skop pelaporan
Amaun maksimum bagi potongan (RM)
Fi bagi perkhidmatan perundingan
Kos bagi penyediaan pelaporan secara dalaman
Fi perkhidmatan bagi penentusahan
Laporan Gas
Rumah Kaca
Platinum 1, 2 dan 3 150,000 70,000 150,000
Emas 1, 2 dan 3 100,000 50,000
Tidak berkenaan
Perak 1 dan 2 50,000 30,000 100,000
Skop pelaporan
Skop 1:
Semua pelepasan gas rumah kaca secara langsung yang merangkumi punca-punca daripada peralatan atau kenderaan hakmilik atau dikawal oleh pihak entiti pelaporan.
Skop 2:
Pelepasan gas rumah kaca secara tidak langsung yang merangkumi punca-punca daripada tenaga, stim, haba dan penyejukan yang dibekalkan oleh pihak ketiga.
Skop 3:
Pelepasan gas rumah kaca secara tidak langsung selain punca-punca yang dinyatakan dalam Skop 2.
Dibuat 26 Oktober 2016
[Perb. CR(8.20)116/1-138(2014)JLD.2(SK.5); LHDN 01/35/(S)/42/51/286-48; PN(PU2)80/LXXIX]
DATUK JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
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INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENSES IN RELATION TO NATIONAL GREENHOUSE
GAS REPORTING PROGRAMME) RULES 2016
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 and commencement 1.
(1)
These rules may be cited as the Income Tax (Deduction for Expenses in relation to National Greenhouse Gas Reporting Programme) Rules 2016.
(2)
These Rules have effect from the year of assessment 2015 until the year of assessment 2017.
Deduction 2.
For the purpose of ascertaining the adjusted income of a qualifying company from its business in the basis period for a year of assessment, a deduction shall be allowed for qualifying expenditure incurred by the qualifying company for the purpose of preparing the Greenhouse Gases Report for the implementation of the
National Greenhouse Gas Reporting Programme which is regulated by by an authorized officer of the Ministry of Natural Resources and Environment.
(2)
The qualifying company referred to in subrule (1) is a company—
(a)
incorporated under the Companies Act 1965 [Act 125]; and
(b)
resident in Malaysia;
(3)
The qualifying expenditure referred to in subrule (1) are—
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(a)
the consultant fee for the consultancy services by a consultant company for the preparation of the Greenhouse Gases Report relating to—
(i)
the scope of report;
(ii)
the collection of report data;
(iii)
the determination of the calculation method for the reduction on greenhouse gases discharge; and
(iv)
the advice on the reduction of the greenhouse gases discharge;
(b)
the cost for the preparation of the Greenhouse Gases Report internally by the qualifying company namely wages for the additional works done by the full-time employee and part-time employee, who are directly involved in the preparation of the
Greenhouse Gases Report; and
(c)
the service fee for the verification of the Greenhouse Gases Report paid by the qualifying company in relation to—
(i)
the verification of the information used for the calculation of the greenhouse gases discharge;
(ii)
the verification of the calculation method for the greenhouse gases discharge; and
(iii)
the preparation and issuance of the verification for the
Greenhouse Gases Report.
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(4)
The deduction allowed under these Rules is subject to the following conditions:
(a)
the deduction is for the qualifying expenditure incurred within a period of two years from 1 January 2015 to 31 December 2016;
(b)
the amount of deductions allowed shall not exceed the maximum amount specified in the Schedule;
(c)
the deduction for the qualifying expenditure in paragraphs 3(a)
and (b) are mutually exclusive;
(d)
the company providing the verification referred to in paragraph (3)(c) is not a related company of the consultant company referred to in paragraph (3)(a) or the qualifying company;
(e)
the consultant company referred to in paragraph (3)(a) is not a related company of the qualifying company;
(f)
the consultant company referred to in paragraph (3)(a) and the company providing the verification referred to in paragraph (3)(c)
shall be approved by the Ministry of Natural Resources and
Environment; and
(g)
the Greenhouse Gases Report in respect of which the claim for deduction is made shall be verified by the Ministry of Natural
Resources and Environment.
(5)
For the purpose of this rule—
“Greenhouse Gases Report” means the report prepared by a qualifying company relating to greenhouse gases emissions;
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“related company” has the same meaning as in section 2 of the Promotion of
Investments Act 1986 [Act 327].
Non-application 2.
These Rules shall not apply to a qualifying company which in the basis period for the year of assessment has, in relation to the qualifying expenditure,—
(a)
claimed for the allowance under Schedule 7A or Schedule 7B of the Act;
(b)
been given the incentive under the Promotion of Investments Act 1986;
(c)
been granted an exemption under section 127 of the Act; or
(d)
claimed for the deduction of tax under any rules made under section 154
of the Act except for—
(i)
the allowance under Schedule 3 of the Act;
(ii)
the Income Tax (Deduction for Audit Expenditure) Rules 2006
[P.U. (A) 129/2006];
(iii)
the Income Tax (Deduction for Cost relating to Training for
Employees for the Implementation of Goods and Services Tax)
Rules 2014 [P.U. (A) 334/2014]; or
(iv)
the Income Tax (Deduction for Expenses in relation to Secretarial
Fee and Tax Filing Fee) Rules 2014 [P.U. (A) 336/2014].
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(Paragraph 2(4)(b))
Level of report
Scope of reporting
Maximum amount for deduction (RM)
Fee for consultancy services
Cost for preparation of report internally
Service fee for verification of
Greenhouse Gases
Report
Platinum 1, 2 and 3 150,000 70,000 150,000
Gold 1, 2 and 3 100,000 50,000
Not applicable
Silver 1 and 2 50,000 30,000 100,000
Scope of reporting
Scope 1:
All greenhouse gases direct discharge that includes sources from tools or vehicles owned or controlled by the reporting entity party.
Scope 2:
Greenhouse gases indirect discharge that includes sources from energy, steam, thermal and refrigeration supplied by third party.
Scope 3:
Greenhouse gases indirect discharge other than the sources specified in
Scope 2.
Made 26 October 2016
[Perb. CR(8.20)116/1-138(2014)JLD.2(SK.5); LHDN 01/35/(S)/42/51/286-48; PN(PU2)80/LXXIX]
DATUK JOHARI BIN ABDUL GHANI
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax
Act 1967]