/akn/my/act/pua/2021/353
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN KHAS BAGI PENGURANGAN SEWA KEPADA PERUSAHAAN KECIL DAN SEDERHANA) 2021 is Malaysia P.U. (A), cited as P.U. (A) 353 2021, currently marked in force and first recorded in 2021.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan Khas bagi Pengurangan Sewa kepada Perusahaan Kecil dan Sederhana) 2021.
Kaedah-Kaedah ini disifatkan telah berkuat kuasa mulai tahun taksiran 2020.
Tafsiran
Dalam Kaedah-Kaedah ini—
“bulan yang layak” ertinya bulan April tahun 2020 hingga Disember tahun 2021;
“tuan tanah” ertinya mana-mana orang yang menyewakan suatu premis perniagaan kepada perusahaan kecil dan sederhana;
“perusahaan kecil dan sederhana” ertinya suatu perusahaan kecil dan sederhana yang bermastautin di Malaysia dan diperakui sebagai suatu perusahaan kecil dan sederhana oleh SME Corp. Malaysia;
“premis perniagaan” ertinya premis yang digunakan oleh perusahaan kecil dan sederhana hanya bagi maksud perniagaannya dan termasuk suatu lot bazar, gerai, parkir kenderaan, gudang penyimpanan atau mana-mana tempat yang digunakan hanya bagi maksud perniagaan;
P.U. (A) 353 3
“SME
Corp.
Malaysia”
ertinya
Perbadanan
Perusahaan
Kecil dan
Sederhana Malaysia yang ditubuhkan di bawah seksyen 3 Akta Perbadanan
Pembangunan Industri Kecil dan Sederhana 1995 [Akta 539].
Potongan
Bagi maksud menentukan pendapatan larasan tuan tanah daripada pendapatan sewanya di bawah perenggan 4(a) atau (d) Akta dalam suatu tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi suatu amaun bersamaan dengan jumlah amaun pengurangan sewa yang tidak kurang daripada tiga puluh peratus daripada kadar sewa bulanan di bawah perjanjian sewa sedia ada bagi suatu premis perniagaan bagi setiap bulan yang layak.
Bagi maksud kelayakan bagi potongan di bawah Kaedah-Kaedah ini, tuan tanah hendaklah menyimpan—
suatu penyata pendapatan yang berasingan bagi pendapatan sewa bagi bulan yang layak dalam tempoh asas bagi suatu tahun taksiran;
tuan tanah menyatakan amaun pemberian pengurangan sewa; dan
perakuan oleh SME Corp. Malaysia yang mengesahkan status perusahaan kecil dan sederhana.
P.U. (A) 353 4
Pendahuluan sewa
Tertakluk kepada subkaedah 3(2), jika sewa bagi bulan yang layak telah dibayar terlebih dahulu, tuan tanah layak diberi potongan di bawah subkaedah 3(1)
dengan syarat bahawa tuan tanah menyimpan dokumen sokongan yang menyatakan pengurangan sewa diberikan melalui pembayaran balik atau melalui apa-apa cara lain yang dipersetujui antara tuan tanah dan perusahaan kecil dan sederhana.
Dibuat 2 September 2021
[MOF.TAX.(S)700-2/1/96; LHDN.AY.A.600-12/1/7(29)-101; PN(PU2)80/JLD. 102]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subsekyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 353 5
INCOME TAX ACT 1967
INCOME TAX (SPECIAL DEDUCTION F0R REDUCTION OF RENTAL TO A SMALL AND
MEDIUM ENTERPRISE) RULES 2021
Opening note
These rules may be cited as the Income Tax (Special Deduction for
Reduction of Rental to a Small and Medium Enterprise) Rules 2021.
These rules are deemed to have effect from the year of assessment 2020.
Interpretation 2.
In these Rules—
“qualifying months” means the month of April of the year 2020 until
December of the year 2021;
“landlord” means any person who rents out a business premises to a small and medium enterprise;
“small and medium enterprise” means a small and medium enterprise resident in
Malaysia and is certified as a small and medium enterprise by SME Corp. Malaysia;
“business premises” means premises used by a small and medium enterprise only for the purposes of its business and includes a bazaar lot, stall, vehicle park, storage warehouse or any place used only for the purposes of business;
“SME
Corp.
Malaysia”
means the
Small and
Medium
Enterprises
Corporation Malaysia established under section 3 of the the Small and Medium Industries
Development Corporation Act 1995 [Act 539].
P.U. (A) 353 6
Deduction 3.
For the purpose of ascertaining the adjusted income of a landlord from its rental income under paragraph 4(a) or (d) of the Act in a basis period for a year of assessment, a deduction shall be allowed for an amount equivalent to the total amount of reduction of rental of not less than thirty per cent of the rate of monthly rental under the existing tenancy agreement for a business premise for each of the qualifying month.
For the purpose of qualifying for the deduction under these Rules, the landlord shall keep—
a separate statement of income for rental income for the qualifying months in the basis period for a year of assessment;
landlord stating the amount of reduction of rental given; and
certificate by the SME Corp. Malaysia confirming the status of the small and medium enterprise.
Advance rental 4.
Subject to subrule 3(2), where the rent for the qualifying months are paid in advance, the landlord is eligible for the deduction under subrule 3(1)
provided that the landlord keeps supporting documents stating the reduction of rental given by way of refund or by any other means as agreed between the landlord and the small and medium enterprise.
P.U. (A) 353 7
Made 2 September 2021
[MOF.TAX.(S)700-2/1/96; LHDN.AY.A.600-12/1/7(29)–101; PN(PU2)80/JLD. 102]
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]