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
/akn/my/act/pua/2015/318
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN KE ATAS TERBITAN SUKUK) 2015
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- 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 2
Dalam Kaedah-Kaedah ini—
“syarikat” ertinya suatu syarikat yang bermastautin di Malaysia dan—
(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—
(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.