/akn/my/act/pua/2013/71
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN DEBENTUR RUNCIT DAN SUKUK RUNCIT) 2013 is Malaysia P.U. (A), cited as P.U. (A) 71 2013, currently marked in force and first recorded in 2013.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Perbelanjaan ke atas Terbitan Debentur Runcit dan
Sukuk Runcit) 2013.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2012 hingga tahun taksiran 2015.
Potongan
Bagi maksud menentukan pendapatan larasan suatu syarikat yang bermastautin di Malaysia daripada perniagaannya bagi tempoh asas bagi suatu tahun taksiran, suatu potongan ke atas perbelanjaan tambahan yang dilakukan oleh syarikat itu hendaklah dibenarkan ke atas terbitan—
debentur runcit yang diluluskan atau dibenarkan oleh Suruhanjaya
Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007
[Akta 671]; dan
sukuk runcit yang diluluskan atau dibenarkan oleh Suruhanjaya
Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007.
Yang berikut ialah perbelanjaan tambahan yang disebut dalam subkaedah (1):
fi profesional yang berhubungan dengan usaha wajar, mendraf dan penyediaan prospektus;
P.U. (A) 71 3
Debentur runcit yang disebut dalam perenggan (1)(a)—
mempunyai erti yang sama diberikan kepada takrif “debentur”
dalam Akta Pasaran Modal dan Perkhidmatan 2007; dan
adalah apa-apa debentur yang dicadangkan untuk diterbitkan atau ditawarkan kepada pelabur runcit dan termasuklah debentur yang berkenaan dengannya suatu pelawaan untuk melanggan atau membeli debentur itu dicadangkan untuk dikeluarkan kepada pelabur runcit.
Sukuk runcit yang disebut dalam perenggan (1)(b)—
mempunyai erti yang sama yang diperuntukkan dalam garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh
Suruhanjaya Sekuriti di bawah Akta
Pasaran
Modal dan
Perkhidmatan 2007; dan
adalah apa-apa sukuk yang dicadangkan untuk diterbitkan atau ditawarkan kepada pelabur runcit dan termasuklah sukuk yang berkenaan dengannya suatu pelawaan untuk melanggan atau
P.U. (A) 71 4
membeli sukuk itu dicadangkan untuk dikeluarkan kepada pelabur runcit.
Pelabur runcit yang disebut dalam subkaedah (2) dan (3) adalah mana-mana orang selain—
Bank Negara Malaysia yang disebut dalam Akta Bank Negara
Malaysia 2009 [Akta 701];
orang yang kepadanya suatu penawaran terkecuali atau pelawaan terkecuali dibuat sebagaimana yang dinyatakan dalam Bahagian A
Jadual 6 Akta Pasaran Modal dan Perkhidmatan 2007; dan
(c)
orang yang kepadanya suatu terbitan terkecuali dibuat sebagaimana yang dinyatakan dalam Bahagian A Jadual 7 Akta
Pasaran Modal dan Perkhidmatan 2007.
(6)
Jumlah amaun potongan yang dibenarkan di bawah perenggan (1)(a)
hendaklah bersamaan dengan dua kali amaun perbelanjaan tambahan yang dibenarkan di bawah Kaedah-Kaedah ini.
(7)
Jumlah amaun potongan yang dibenarkan di bawah perenggan (1)(b)
hendaklah sama dengan amaun perbelanjaan tambahan yang dibenarkan di bawah
Kaedah-Kaedah ini.
Dibuat 22 Februari 2013
[Perb.CR(8.20)116/1-138JLD.2(SK.4);LHDN.01/35/(S)/42/51/Klt.19; PN(PU2)80/LXIX]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai Pendapatan 1967]
P.U. (A) 71 5
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF RETAIL DEBENTURE
AND RETAIL SUKUK) RULES 2013
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 and commencement 1.
(1)
These rules may be cited as the Income Tax (Deduction for
Expenditure on Issuance of Retail Debenture and Retail Sukuk) Rules 2013.
(2)
These Rules are deemed to have effect from the year of assessment 2012
until the year of assessment 2015.
Deduction 2.
(1)
For the purpose of ascertaining the adjusted income of a company resident in Malaysia, from its business for the basis period for a year of assessment, a deduction on additional expenses incurred by the company shall be allowed on the issuance of—
(a)
a retail debenture approved or authorized by the Securities
Commission under the Capital Markets and Services Act 2007
[Act 671]; and
(b)
a retail sukuk approved or authorized by the Securities
Commission under the Capital Markets and Services Act 2007.
(2)
The following are the additional expenses referred to in subrule (1):
(a)
a professional fee relating to due diligence, drafting and preparation of prospectus;
(b)
a printing cost of prospectus;
P.U. (A) 71 6
(c)
an advertisement cost of prospectus;
(d)
the Securities Commission prospectus registration fee;
(e)
the Bursa Malaysia processing fee and initial listing fee;
(f)
the Bursa Malaysia new issue crediting fee; and
(g)
a primary distribution fee.
(3)
A retail debenture referred to in paragraph (1)(a)—
(a)
has the same meaning assigned to the definition of “debenture” in the Capital Market and services Act 2007; and
(b)
shall be any debenture that is proposed to be issued or offered to a retail investor and includes a debenture where an invitation to subscribe or purchase of the debenture is proposed to be issued to the retail investor.
(4)
A retail sukuk referred to in paragraph (1)(a)—
(a)
has the same meaning as provided in the guidelines relating to sukuk issued by the Securities Commission under the Capital
Markets and Services Act 2007; and
(b)
shall be any sukuk that is proposed to be issued or offered to a retail investor and includes a sukuk where an invitation to subscribe or purchase of the sukuk is proposed to be issued to the retail investor.
(5)
A retail investor referred to in subrules (2) and (3) shall be any person other than—
P.U. (A) 71 7
(a)
the Central Bank of Malaysia referred to in the Central Bank of
Malaysia Act 2009 [Act 701];
(b)
a person to whom an excluded offer or excluded invitation is made as specified in Part A of Schedule 6 to the Capital Markets and
Services Act 2007; and
(c)
a person to whom an excluded issue is made as specified in Part A of Schedule 7 to the Capital Markets and Services Act 2007.
(6)
The total amount of deduction allowed under paragraph (1)(a) shall be equivalent to twice the amount of additional expenses allowed under these Rules.
(7)
The total amount of deduction allowed under paragraph (1)(b) shall be an amount equal to the additional expenses allowed under these Rules.
Made 22 February 2013
[Perb.CR(8.20)116/1-138JLD.2(SK.4);LHDN.01/35/(S)/42/51/Klt.19; PN(PU2)80/LXIX]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]