/akn/my/act/pua/2015/318

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015

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Type: P.U. (A)
Status: In force
Enacted: 2015
Sections: 3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 is Malaysia P.U. (A), cited as P.U. (A) 318 2015, currently marked in force and first recorded in 2015.

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 dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Perbelanjaan ke atas Terbitan Sukuk) 2015.

(2)

Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2016

hingga tahun taksiran 2018.

Tafsiran

Seksyen 2

Dalam Kaedah-Kaedah ini—

“syarikat” ertinya suatu syarikat yang bermastautin di Malaysia dan—

(a)

diperbadankan di bawah Akta Syarikat 1965 [Akta 125]; atau

(b)

diperbadankan di bawah Akta Syarikat Labuan 1990 [Akta 441];

“sukuk” ertinya—

(a)

sukuk yang distruktur menurut prinsip Ijarah; atau

(b)

sukuk yang distruktur menurut prinsip Wakalah, yang terdiri daripada komponen gabungan aset dan hutang.

P.U. (A) 318 3

Potongan

Seksyen 3

Bagi maksud menentukan pendapatan larasan suatu syarikat daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bersamaan dengan amaun perbelanjaan yang dilakukan oleh syarikat itu ke atas terbitan sukuk—

(a)

yang diluluskan atau dibenarkan oleh, atau diserah simpan dengan,

Suruhanjaya

Sekuriti di bawah

Akta

Pasaran

Modal dan

Perkhidmatan 2007 [Akta 671]; atau

(b)

yang diluluskan oleh Lembaga Perkhidmatan Kewangan Labuan yang ditubuhkan di bawah

Akta

Lembaga

Perkhidmatan

Kewangan

Labuan 1996 [Akta 545].

Dibuat 28 Disember 2015

[CR(8.09)294/6/4-9(SJ. 9)(2015)(SK. 2); LHDN 01/35/(S)/42/51/286-54;

PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 318 4

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF SUKUK) RULES 2015

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 and commencement 1.

(1)

These rules may be cited as the

Income

Tax

(Deduction for Expenditure on Issuance of Sukuk) Rules 2015.

(2)

These Rules shall have effect from the year of assessment 2016 until the year of assessment 2018.

Interpretation 2.

In these Rules—

“company” means a company resident in Malaysia and—

(a)

incorporated under the Companies Act 1965 [Act 125]; or

(b)

incorporated under the Labuan Companies Act 1990 [Act 441];

“sukuk” means—

(a)

sukuk structured pursuant to the principle of Ijarah; or

(b)

sukuk structured pursuant to the principle of Wakalah, comprising a mixed component of asset and debt.

P.U. (A) 318 5

Deduction 3.

For the purpose of ascertaining the adjusted income of a company from its business in the basis period for a year of assessment, a deduction shall be allowed on an amount equal to the expenditure incurred by the company on the issuance of sukuk—

(a)

approved or authorized by, or lodged with, the Securities Commission under the Capital Markets and Services Act 2007 [Act 671]; or

(b)

approved by the Labuan Financial Services Authority established under the Labuan Financial Services Authority Act 1996 [Act 545].

Made 28 December 2015

[CR(8.09)294/6/4-9(SJ. 9)(2015)(SK. 2); LHDN 01/35/(S)/42/51/286-54;

PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second 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 SUKUK) 2015?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 is Malaysia P.U. (A), cited as P.U. (A) 318 2015, currently marked in force and first recorded in 2015.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 was first recorded in 2015.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015 is published at lom.agc.gov.my.