/akn/my/act/pua/2023/230

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 230 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(a) 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 daripada Saraan) (Pindaan) 2023.

(2)

Kaedah-Kaedah ini mula berkuat kuasa pada 1 Ogos 2023.

Pindaan Jadual

Seksyen 2

Kaedah-Kaedah

Cukai

Pendapatan

(Potongan daripada

Saraan)

1994

[P.U. (A) 507/1994] dipinda dalam Jadual, dalam subperenggan 4(1), dengan menggantikan Jadual 1 dengan jadual yang berikut:

“Jadual 1: Nilai P, M, R dan B

(%)

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 6 600 600

50,001 - 70,000 50,000 11 1,500 1,500

70,001 - 100,000 70,000 19 3,700 3,700

100,001 - 400,000 100,000 25 9,400 9,400

400,001 - 600,000 400,000 26 84,400 84,400

”.

600,001 - 2,000,000 600,000 28 136,400 136,400

Melebihi 2,000,000 2,000,000 30 528,400 528,400

P.U. (A) 230 3

Dibuat 27 Julai 2023

[MOF.TAX(S)700-1/2/28; LHDN.AY.A600-12/1/7(29)-308PN; PN(PU2)80/JLD.109]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 230

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT) RULES 2023

Opening note

Preamble

IN exercise of the powers conferred by paragraph 154(1)(a) 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 from

Remuneration) (Amendment) Rules 2023.

(2)

These Rules come into operation on 1 August 2023.

Amendment of Schedule 2.

The Income Tax (Deduction from Remuneration) Rules 1994 [P.U. (A) 507/1994]

are amended in the Schedule, in subparagraph 4(1), by substituting for Table 1

the following table:

“Table 1: Value of P, M, R and B

(%)

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 6 600 600 50,001 - 70,000 50,000 11 1,500 1,500 70,001 - 100,000 70,000 19 3,700 3,700 100,001 - 400,000 100,000 25 9,400 9,400 400,001 - 600,000 400,000 26 84,400 84,400 600,001 - 2,000,000 600,000 28 136,400 136,400

Exceeding 2,000,000 2,000,000 30 528,400 528,400

”.

P.U. (A) 230 5

Made 27 July 2023

[MOF.TAX(S)700-1/2/28; LHDN.AY.A600-12/1/7(29)-308PN; PN(PU2)80/JLD.109]

ANWAR BIN IBRAHIM

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 DARIPADA SARAAN) (PINDAAN) 2023?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 230 2023, currently marked in force and first recorded in 2023.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 was first recorded in 2023.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2023 is published at lom.agc.gov.my.