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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011

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Type
P.U. (A)
Status
In force
Enacted
2011
Sections
3

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About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 is Malaysia P.U. (A), cited as P.U. (A) 355 2011, currently marked in force and first recorded in 2011.

Opening note

Preamble

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  1. MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF ISLAMIC SECURITIES PURSUANT TO PRINCIPLES OF MURABAHAH AND BAI’ BITHAMAN AJIL) RULES 2011 DISIARKAN OLEH/ JABATAN PEGUAM NEGARA/ ATTORNEY GENERAL’S CHAMBERS P.U. (A) 355 2 AKTA CUKAI PENDAPATAN 1967 KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL)2011

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Perbelanjaan Penerbitan Sekuriti Islam Menurut

Prinsip Murabahah dan Bai’ Bithaman Ajil) 2011.

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(2)

Kaedah-kaedah ini berkuat kuasa bagi tahun taksiran 2011 hingga tahun taksiran 2015.

Tafsiran

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Opening note

Preamble

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  1. menurut prinsip Murabahah berasaskan konsep tawarruq; atau

Opening note

Preamble

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  1. menurut prinsip Bai’ Bithaman Ajil berasaskan konsep tawarruq; “syarikat” ertinya suatu syarikat 

(a)

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

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(b)

ditubuhkan di bawah Akta Syarikat Labuan 1990 [Akta 441] dan membuat pilihan yang tidak boleh dibatalkan di bawah seksyen 3A

Akta Cukai Aktiviti Perniagaan Labuan 1990 [Akta 445] untuk dikenakan cukai menurut Akta Cukai Pendapatan 1967.

P.U. (A) 355 3

Potongan

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Seksyen 3

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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 oleh 

(a)

Suruhanjaya Sekuriti yang ditubuhkan di bawah Akta Suruhanjaya

Sekuriti 1993 [Akta 498]; atau

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(b)

Lembaga Perkhidmatan Kewangan Labuan yang ditubuhkan di bawah

Akta Lembaga Perkhidmatan Kewangan Labuan 1996 [Akta 545].

Dibuat 6 Oktober 2011

[Per.CR(8.09)294/6/4-9 (SJ.9)(2010); LDHN. 01/35/(S)/42/51/231-7.12; 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) 355 4

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR EXPENDITURE ON ISSUANCE OF ISLAMIC SECURITIES

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Opening note

Preamble

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  1. PURSUANT TO PRINCIPLES OF MURABAHAH AND BAI’ BITHAMAN AJIL) RULES2011

Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 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 Islamic Securities Pursuant to Principles of

Murabahah and Bai’ Bithaman Ajil) Rules 2011.

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(2)

These Rules have effect for the year of assessment 2011 until the year of assessment 2015.

Interpretation 2.

In these Rules, unless the context otherwise requires 

“Islamic securities” means Islamic securities 

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Opening note

Preamble

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  1. pursuant to the principle of Murabahah based on the concept of tawarruq; or

Opening note

Preamble

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  1. pursuant to the principle of Bai’ Bithaman Ajil based on the concept of tawarruq; or “company” means a company 

(b)

established under the Labuan Companies Act 1990 [Act 441] and made an irrevocable election under section 3A of Labuan Business

Activity Tax Act 1990 [Act 445] to be charged to tax in accordance with the Income Tax Act 1967.

P.U. (A) 355 5

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 Islamic securities approved by 

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(a)

the Securities Commission established under the Securities Commission

Act 1993 [Act 498]; or

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(b)

the Labuan Financial Services Authority established under the Labuan

Financial Services Authority Act 1996 [Act 545].

Made 6 October 2011

[Per.CR(8.09)294/6/4-9(SJ.9)(2010); LDHN. 01/35/(S)/42/51/231-7.12; PN(PU2)80/LXII]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before Dewan Rakyat pursuant to subsection 154(2) of the Income Tax 1967]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 is Malaysia P.U. (A), cited as P.U. (A) 355 2011, currently marked in force and first recorded in 2011.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 was first recorded in 2011.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENERBITAN SEKURITI ISLAM MENURUT PRINSIP MURABAHAH DAN BAI’ BITHAMAN AJIL) 2011 is published at lom.agc.gov.my.