/akn/my/act/pua/2011/443
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM) 2011 is Malaysia P.U. (A), cited as P.U. (A) 443 2011, currently marked in force and first recorded in 2011.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Perbelanjaan Penerbitan Sekuriti Islam) 2011.
Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2012
hingga tahun taksiran 2015.
Tafsiran
Dalam Kaedah-Kaedah ini
“syarikat” ertinya suatu syarikat yang
diperbadankan di bawah Akta Syarikat Labuan 1990 [Akta 441].
“sekuriti Islam” ertinya sekuriti Islam menurut prinsip Wakalah, yang terdiri daripada campuran komponen hutang dan aset.
Potongan
Bagi maksud menentukan pendapatan larasan suatu syarikat yang bermastautin di Malaysia daripada perniagaannya bagi tempoh asas bagi suatu tahun taksiran, maka hendaklah dibenarkan potongan suatu amaun yang sama dengan perbelanjaan yang dilakukan oleh syarikat itu bagi penerbitan sekuriti Islam yang diluluskan, mengikut mana-mana yang berkenaan, oleh
P.U. (A) 443 3
Suruhanjaya Sekuriti yang ditubuhkan di bawah Akta Suruhanjaya
Sekuriti 1993 [Akta 498]; atau
Lembaga Perkhidmatan Kewangan Labuan yang ditubuhkan di bawah
Akta Lembaga Perkhidmatan Kewangan Labuan 1996 [Akta 545].
Dibuat 30 Disember 2011
[CR(8.20)116/1-138(2012) Jld.2 (Sk.7); LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)80/LXII]
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) 443 4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF ISLAMIC SECURITIES)
RULES 2011
Opening note
These rules may be cited as the
Income Tax (Deduction for
Expenditure on Issuance of Islamic Securities) Rules 2011.
These Rules shall have effect from the year of assessment 2012 until the year of assessment 2015.
Interpretation 2.
In these Rules
“company” means a company—
incorporated under the Labuan Companies Act 1990 [Act 441].
“Islamic securities” mean Islamic securities pursuant to the principle of Wakalah, comprising a mixed component of debt and asset.
Deduction 3.
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, there shall be allowed a deduction of an amount equal to the expenditure incurred by that company for the issuance of the Islamic securities approved, as the case may be, by—
P.U. (A) 443 5
the Securities Commission established under the Securities Commission
Act 1993 [Act 498]; or
the Labuan Financial Services Authority established under the Labuan
Financial Services Authority Act 1996 [Act 545].
Dibuat 30 Disember 2011
[CR(8.20)116/1-138(2012) Jld.2 (Sk.7); LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)80/LXII]
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]