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Kaedah-Kaedah Cukai Pendapatan (Potongan Daripada Saraan) 1994 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 123 2021, currently marked in force and first recorded in 2021.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN
(POTONGAN DARIPADA SARAAN) 1994
(PINDAAN) 2021
INCOME TAX (DEDUCTION FROM REMUNERATION)
RULES 1994 (AMENDMENT) 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) 1994
(PINDAAN) 2021
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan daripada Saraan) 1994 (Pindaan) 2021.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2021 kecuali bagi perenggan 2(a) dan subperenggan 2(c)(i), (ii) dan (iii).
Subperenggan 2(c)(i), (ii) dan (iii) disifatkan telah mula berkuat kuasa mulai tahun taksiran 2019.
Pindaan Jadual
Kaedah-Kaedah
Cukai
Pendapatan
(Potongan daripada
Saraan)
1994
[P.U. (A) 507/1994] yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam Jadual—
dalam perenggan 1, dalam takrif “Jadual Potongan Cukai Bulanan” dengan memasukkan selepas perkataan “Jadual Potongan Cukai Bulanan yang dikeluarkan” perkataan “melalui media elektronik”;
dalam subperenggan 4(1), dengan menggantikan Jadual 1 dengan jadual yang berikut:
3
“Jadual 1: Nilai P, M, R dan B
”; dan
dalam subperenggan (1)—
dalam K, dengan memotong perkataan “dan premium insurans nyawa yang dibayar” dan “premium insurans nyawa”;
dalam K1, dengan memotong perkataan “dan premium insurans nyawa yang dibayar”; dan dalam K2, dengan memotong perkataan “dan premium insurans nyawa”;
P
M
R
(%)
Kategori 1 & 3
Kategori 2
5,001 - 20,000 5,000 1
–400
–800 20,001 - 35,000 20,000 3
–250
–650 35,001 - 50,000 35,000 8 600 600 50,001 - 70,000 50,000 13 1,800 1,800 70,001 - 100,000 70,000 21 4,400 4,400 100,001 – 250,000 100,000 24 10,700 10,700 250,001 - 400,000 250,000 24.5 46,700 46,700 400,001 – 600,000 400,000 25 83,450 83,450 600,001 – 1,000,000 600,000 26 133,450 133,450 1,000,001 – 2,000,000 1,000,000 28 237,450 237,450
Melebihi 2,000,000 2,000,000 30 517,450 517,450
4
dalam subperenggan (2)—
dalam K, dengan memotong perkataan “dan premium insurans nyawa yang dibayar” dan “premium insurans nyawa”;
dalam K1, dengan memotong perkataan “dan premium insurans nyawa yang dibayar”; dan dalam K2, dengan memotong perkataan “dan premium insurans nyawa”;
dalam subperenggan (3)—
dalam K, dengan memotong perkataan “dan premium insurans nyawa yang dibayar” dan “premium insurans nyawa”;
dalam K1, dengan memotong perkataan “dan premium insurans nyawa yang dibayar”; dan dalam K2, dengan memotong perkataan “dan premium insurans nyawa”; dan
dengan memasukkan selepas subperenggan (3) subperenggan yang berikut:
“ (4)
Amaun minimum
Potongan
Cukai
Bulanan berdasarkan Pengiraan Berkomputer di bawah perenggan ini ialah sepuluh ringgit.”.
5
Dibuat 18 Mac 2021
[MOF.TAX(S)700-1/2/28; LHDN.AY.A.600-12/1/7(29)-69; PN(PU2)80/C]
TENGKU DATUK SERI UTAMA ZAFRUL
BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di Dewan Rakyat menurut subsekyen 154(2) Akta Cukai Pendapatan 1967]
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FROM REMUNERATION) RULES 1994
(AMENDMENT) 2021
Opening note
These rules may be cited as the Income Tax (Deduction from
Remuneration) Rules 1994 (Amendment) 2021.
These Rules are deemed to have come into operation on 1 January 2021
except for paragraph 2(a) and subparagraphs 2(c)(i), (ii) and (iii).
Subparagraphs 2(c)(i), (ii) and (iii) are deemed to have come into operation from the year of assessment 2019.
Amendment of Schedule 2.
The Income Tax (Deduction from Remuneration) Rules 1994 [P.U. (A) 507/1994]
which is referred to as the “principal Rules” in these Rules, are amended in the Schedule—
in paragraph 1, in the definition of “Table of Monthly Tax Deduction”, by inserting after the words “the Table of Monthly Tax Deduction issued” the words “in an electronic medium”;
in subparagraph 4(1), by substituting for Table 1 the following table:
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“Table 1: Value of P, M, R and B
”; and
in subparagraph (1)—
in K, by deleting the words “and life insurance premium paid”
and “life insurance premium’;
in K1, by deleting the words “and life insurance premium paid”; and in K2, by deleting the words “and life insurance premium”;
in subparagraph (2)—
in K, by deleting the words “and life insurance premium paid”
and “life insurance premium”;
in K1, by deleting the words “and life insurance premium paid”; and
P
M
R
(%)
Category 1 & 3
Category 2
5,001 - 20,000 5,000 1
–400
–800 20,001 - 35,000 20,000 3
–250
–650 35,001 - 50,000 35,000 8 600 600 50,001 - 70,000 50,000 13 1,800 1,800 70,001 - 100,000 70,000 21 4,400 4,400 100,001 – 250,000 100,000 24 10,700 10,700 250,001 - 400,000 250,000 24.5 46,700 46,700 400,001 – 600,000 400,000 25 83,450 83,450 600,001 – 1,000,000 600,000 26 133,450 133,450 1,000,001 – 2,000,000 1,000,000 28 237,450 237,450
Melebihi 2,000,000 2,000,000 30 517,450 517,450
8
in K2, by deleting the words “and life insurance premium”;
in subparagraph (3)—
in K, by deleting the words “and life insurance premium paid”
and “life insurance premium”;
in K1, by deleting the words “and life insurance premium paid”; and in K2, by deleting the words “and life insurance premium”;
and
by inserting after subparagraph (3) the following subparagraph:
“ (4)
The minimum amount of Monthly Tax Deduction based on Computerised Calculation under this paragraph is ten ringgit.”.
Made 18 March 2021
[MOF.TAX(S)700-1/2/28 ; LHDN.AY.A.600-12/1/7(29)-69; PN(PU2)80/C]
TENGKU DATUK SERI UTAMA ZAFRUL
BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]
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