/akn/my/act/pua/2020/272
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) 2020 is Malaysia P.U. (A), cited as P.U. (A) 272 2020, currently marked in force and first recorded in 2020.
Opening note
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Potongan bagi Perbelanjaan ke atas Penilaian Kesediaan Industry4WRD) 2020.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2019 hingga tahun taksiran 2021.
Pemakaian
Kaedah-Kaedah ini terpakai bagi suatu syarikat yang memenuhi semua kelayakan yang berikut:
syarikat yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;
syarikat yang terlibat dalam aktiviti pengilangan selaras dengan
Akta Penyelarasan Industri 1975 [Akta 156] atau aktiviti perkhidmatan berkaitan pengilangan;
syarikat yang memegang suatu lesen perniagaan yang dikeluarkan oleh pihak berkuasa tempatan yang berkenaan;
syarikat yang telah beroperasi bagi tempoh sekurang-kurangnya tiga puluh enam bulan; dan
syarikat yang tidak diluluskan insentif oleh Kerajaan berhubung dengan program Penilaian Kesediaan Industry4WRD, yang insentif itu adalah
P.U. (A) 272 3
tertakluk kepada Perintah Cukai Pendapatan (Pengecualian) (No. 22) 2006
[P.U. (A) 207/2006].
Potongan
Bagi maksud menentukan pendapatan larasan suatu syarikat yang layak daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu amaun bersamaan dengan jumlah amaun berkenaan dengan perbelanjaan fi ke atas program
Penilaian Kesediaan Industry4WRD yang dilakukan oleh syarikat yang layak itu hendaklah dibenarkan sebagai potongan tertakluk kepada syarat yang berikut:
perbelanjaan fi ke atas program Penilaian Kesediaan Industry4WRD itu hendaklah yang dilakukan tidak lebih awal daripada 2 Januari 2019
tetapi tidak lewat daripada 31 Disember 2020;
permohonan bagi potongan hendaklah dibuat kepada Menteri melalui
Perbadanan Produktiviti Malaysia pada atau selepas 2 Januari 2019
tetapi tidak lewat daripada 31 Disember 2021; dan
jumlah amaun potongan yang dibenarkan hendaklah suatu amaun yang tidak melebihi dua puluh tujuh ribu ringgit.
Dalam Kaedah-Kaedah ini—
“Penilaian Kesediaan Industry4WRD” ertinya suatu program yang dijalankan oleh Perbadanan Produktiviti Malaysia bagi maksud menilai jurang dan tahap kesediaan syarikat untuk menerima pakai
Industri 4.0;
“Perbadanan Produktiviti Malaysia” ertinya Perbadanan Produktiviti
Malaysia yang ditubuhkan di bawah subseksyen 3(1) Akta Perbadanan
Produktiviti Malaysia (Pemerbadanan) 1966 [Akta 408]; dan
P.U. (A) 272 4
“syarikat yang layak” ertinya suatu syarikat yang memenuhi kelayakan di bawah kaedah 2.
Dibuat 4 September 2020
[Perb. CR(8.20)116/1-138(2019) (SJ.10); PN(PU2)80/XCVII]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154
Akta Cukai Pendapatan 1967]
P.U. (A) 272 5
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON INDUSTRY4WRD
READINESS ASSESSMENT) RULES 2020
Opening note
These rules may be cited as the Income Tax (Deduction for Expenditure on Industry4WRD Readiness Assessment) Rules 2020.
These Rules are deemed to have come into operation from the year of assessment 2019 until the year of assessment 2021.
Application 2.
These Rules applies to a company which fulfills all of the following qualifications:
a company which is incorporated under the Companies Act 2016 [Act 777]
and resident in Malaysia;
a company which is engaged in a manufacturing activity in compliance with the Industrial Co-ordination Act 1975 [Act 156] or manufacturing related services activity;
a company which holds a business license issued by the relevant local authority;
a company which has been in operation for a period of at least thirty-six months; and
a company which has not been approved an incentive by the Government in relation to the Industry4WRD Readiness Assessment program, of which
P.U. (A) 272 6
such incentive is subject to the Income Tax (Exemption) Order (No. 22) 2006
[P.U. (A) 207/2006].
Deduction 3.
For the purpose of ascertaining the adjusted income of a qualifying company from its business in the basis period for a year of assessment, an amount equivalent to the total amount in respect of the fee expenditure on the Industry4WRD Readiness
Assessment program incurred by the qualifying company shall be allowed as a deduction subject to the following conditions:
the fee expenditure on the Industry4WRD Readiness Assessment program shall be incurred not earlier than 2 January 2019 but not later than 31 December 2020;
an application for deduction shall be made to the Minister through the
Malaysia Productivity Corporation on or after 2 January 2019 but not later than 31 December 2021; and
the total amount of the deduction allowed shall be an amount not exceeding twenty seven thousand ringgit.
In these Rules—
“Industry4WRD Readiness Assessment” means a program implemented by the Malaysia Productivity Corporation for the purpose of assessing the gap and level of readiness of the companies to adopt Industry 4.0;
“Malaysia Productivity Corporation” means the Malaysia Productivity
Corporation established under subsection 3(1)
of the
Malaysia Productivity Corporation (Incorporation) Act 1966 [Act 408];
and
P.U. (A) 272 7
“qualifying company” means a company which fulfills the qualifications under rule 2.
Made 4 September 2020
[Perb. CR(8.20)116/1-138(2019) (SJ.10); PN(PU2)80/XCVII]
DATO’ SRI TENGKU 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]