Seksyen 1
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Potongan bagi Perbelanjaan ke atas Terbitan atau Penawaran Sukuk Pelaburan
Mampan dan Bertanggungjawab) (Pindaan) 2021.
/akn/my/act/pua/2021/2
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (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 TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PI... is Malaysia P.U. (A), cited as P.U. (A) 2 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
Terbitan atau Penawaran Sukuk Pelaburan Mampan dan Bertanggungjawab) 2017
[P.U. (A) 221/2017], yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam subkaedah 1(2) dengan menggantikan perkataan “tahun taksiran 2020”
dengan perkataan “tahun taksiran 2023”.
Seksyen 3
Pindaan kaedah 2
“dan syarikat itu telah membuat pilihan di bawah seksyen 3A Akta Cukai Aktiviti
Perniagaan Labuan 1990 [Akta 445] untuk dikenakan cukai mengikut Akta Cukai Aktiviti
Perniagaan Labuan 1990”.
Dibuat 4 Januari 2021
[MOF.TAX.700-3/1/4 JLD.2; LHDN.AY.A.600-12/1/7(29)-58; PN(PU2)80/C]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 2 3
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OR OFFERING
OF SUSTAINABLE AND RESPONSIBLE INVESTMENT SUKUK)
(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 Issuance or Offering of Sustainable and Responsible Investment Sukuk) (Amendment) Rules 2021. Amendment of rule 1 2. The Income Tax (Deduction for Expenditure on Issuance or Offering of Sustainable and Responsible Investment Sukuk) Rules 2017 [P.U. (A) 221/2017], 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 2020” the words “year of assessment 2023”. Amendment of rule 2 3. Paragraph 2(b) of the principal Rules is amended by deleting the words “and the company has made an election under section 3A of the Labuan Business Activity Tax Act 1990 [Act 445] to be charged to tax in accordance with the Labuan Business Activity Tax Act 1990”. Made 4 January 2021 [MOF.TAX.700-3/1/4 JLD.2; LHDN.AY.A.600-12/1/7(29)-58; PN(PU2)80/C] 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]
Common questions
- What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PI... is Malaysia P.U. (A), cited as P.U. (A) 2 2021, currently marked in force and first recorded in 2021.
- Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 still in force?
- Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 is currently in force.
- When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 take effect?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 was first recorded in 2021.
- How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 have?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 contains 3 sections.
- Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021?
- The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN ATAU PENAWARAN SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) (PINDAAN) 2021 is published at lom.agc.gov.my.