Seksyen 1
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Potongan bagi Perbelanjaan ke atas Penilaian Kesediaan Industry4WRD)
(Pindaan) 2021.
/akn/my/act/pua/2021/325
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 3
Quick answer
About this p.u. (a)
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 325 2021, currently marked in force and first recorded in 2021.
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
Seksyen 2
Pindaan kaedah 1
Penilaian Kesediaan Industry4WRD) 2020 [P.U. (A) 272/2020], yang disebut
“Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam subkaedah 1(2)
dengan menggantikan perkataan
“tahun taksiran 2021”
dengan perkataan
“tahun taksiran 2026”.
Seksyen 3
Pindaan kaedah 3
(1)
(a)
, dengan menggantikan perkataan
“31 Disember 2020” dengan perkataan “31 Disember 2025”; dan
(1)
(b)
, dengan menggantikan perkataan
“31 Disember 2021” dengan perkataan “31 Disember 2026”.
P.U. (A) 325 3
Dibuat 26 Julai 2021
[CR(8.20)116/1-138(2019)(SJ.10)(12); 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) 325 4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON INDUSTRY4WRD
READINESS ASSESSMENT) (AMENDMENT) RULES 2021
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 1. These rules may be cited as the Income Tax (Deduction for Expenditure on Industry4WRD Readiness Assessment) (Amendment) Rules 2021. Amendment of rule 1 2. The Income Tax (Deduction for Expenditure on Industry4WRD Readiness Assessment) Rules 2020 [P.U. (A) 272/2020], which are referred to as the “principal Rules” in these Rules, are amended in subrule 1(2) by substituting for the words “year of assessment 2021” the words “year of assessment 2026”. Amendment of rule 3 3. Rule 3 of the principal Rules is amended—
(a)
in paragraph (1)(a), by substituting for the words “31 December 2020”
the words “31 December 2025”; and
(b)
in paragraph (1)(b), by substituting for the words “31 December 2021”
the words “31 December 2026”.
Made 26 July 2021
[CR(8.20)116/1-138(2019)(SJ.10)(12); 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 KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 325 2021, currently marked in force and first recorded in 2021.
- Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 still in force?
- Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 is currently in force.
- When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 take effect?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 was first recorded in 2021.
- How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 have?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 contains 3 sections.
- Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021?
- The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS PENILAIAN KESEDIAAN INDUSTRY4WRD) (PINDAAN) 2021 is published at lom.agc.gov.my.