/akn/my/act/pua/2025/360
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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN KOS BAGI PENEMPATAN SEMULA PERNIAGAAN) (PULAU 1 ZON KEWANGAN KHAS FOREST CITY) 2025 is Malaysia P.U. (A), cited as P.U. (A) 360 2025, currently marked in force and first recorded in 2025.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Potongan Kos bagi Penempatan Semula Perniagaan)
(Pulau 1 Zon Kewangan Khas Forest City) 2025.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa pada 1 September 2024.
Tafsiran
Dalam Kaedah-Kaedah ini—
“orang yang layak” ertinya orang yang layak sebagaimana yang diperuntukkan di bawah kaedah 3;
“Pulau 1 Zon Kewangan Khas Forest City” ertinya Pulau 1, Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru, Johor sebagaimana yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan
Pemetaan, Johor.
Orang yang layak
Orang yang layak ialah—
orang yang dilesenkan di bawah seksyen 10
Akta Perkhidmatan Kewangan 2013 [Akta 758] atau seksyen 10
Akta Perkhidmatan Kewangan Islam 2013 [Akta 759];
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syarikat yang merupakan pemegang Lesen Perkhidmatan Pasaran
Modal di bawah Akta Pasaran Modal dan Perkhidmatan 2007
[Akta 671];
pengendali pasaran diiktiraf yang didaftarkan di bawah seksyen 34
Akta Pasaran Modal dan Perkhidmatan 2007 selain seorang individu;
orang berdaftar yang didaftarkan di bawah seksyen 76
Akta Pasaran Modal dan Perkhidmatan 2007 selain seorang individu;
orang yang menyediakan perkhidmatan pasaran modal yang didaftarkan di bawah seksyen 76A Akta Pasaran Modal dan
Perkhidmatan 2007 selain seorang individu;
syarikat teknologi kewangan, syarikat teknologi insurans, syarikat pengawalseliaan teknologi kewangan atau syarikat teknologi kewangan Islam yang dianugerahkan Status MSC
Malaysia atau Status Malaysia Digital dan ditentusahkan oleh
Malaysia Digital Economy Corporation Sdn. Bhd.;
pengendali sistem pembayaran yang ditubuhkan atau diperbadankan dalam suatu bidang kuasa asing yang diluluskan di bawah seksyen 11 Akta Perkhidmatan Kewangan 2013 atau seksyen 11 Akta Perkhidmatan Kewangan Islam 2013 untuk mengendalikan suatu sistem pembayaran di
Pulau 1
Zon Kewangan Khas Forest City; atau 4
entiti perkhidmatan berpusat yang menyediakan perkhidmatan perniagaan global kewangan yang dianugerahkan Status MSC
Malaysia atau Status Malaysia Digital dan ditentusahkan oleh
Malaysia Digital Economy Corporation Sdn. Bhd.
Syarikat dana keluarga tunggal yang disebut dalam perenggan (1)(f) ialah suatu syarikat yang—
diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;
dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota suatu keluarga tunggal;
ditubuhkan semata-mata bagi maksud memegang aset dan aktiviti pelaburan bagi kepentingan anggota suatu keluarga tunggal.
Bagi maksud kaedah ini, “keluarga tunggal” ertinya suatu keluarga yang anggotanya ialah individu yang mempunyai pertalian nasab langsung daripada nenek moyang tunggal dan termasuklah—
anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang bertulis.
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Potongan
Bagi maksud menentukan pendapatan larasan orang yang layak daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi kos bagi penempatan semula perniagaan sebagaimana yang dinyatakan dalam Jadual yang dilakukan oleh orang yang layak itu untuk menempatkan semula perniagaannya di Pulau 1 Zon Kewangan Khas Forest City.
Kos bagi penempatan semula perniagaan yang disebut dalam subkaedah (1) adalah tertakluk kepada syarat yang berikut:
penempatan semula perniagaan itu dibuat dalam tempoh mulai 1 September 2024 hingga 31 Disember 2034;
kos bagi penempatan semula perniagaan itu hendaklah disifatkan telah dilakukan pada tahun taksiran yang orang yang layak itu mula menjalankan semua atau sebahagian daripada perniagaannya di Pulau 1 Zon Kewangan Khas Forest City; dan
JADUAL
[Kaedah 4]
(1)
Bil.
(2)
Kos bagi Penempatan Semula Perniagaan
1.
Apa-apa kos yang dilakukan bagi perancangan, pelaksanaan atau penyeliaan penempatan semula perniagaan
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(1)
Bil.
(2)
Kos bagi Penempatan Semula Perniagaan
2.
Pembungkusan atau pengeluaran (bahan atau caj buruh)
3.
Pengangkutan
4.
Premium insurans bagi maksud penempatan semula perniagaan
5.
Penggudangan
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1314/3; LHDN.AY.A 600-12/1/7(29)-458; PN(PU2)80/JLD. 114]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
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INCOME TAX ACT 1967
INCOME TAX (DEDUCTION OF COST FOR RELOCATION OF BUSINESS)
(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE) RULES 2025
IN exercise of the powers conferred by paragraph 154(1)(b)
of the Income Tax Act 1967 [Act 53] read together with paragraph 33(1)(d) of the Act, the Minister makes the following rules:
Citation and commencement 1.
(1)
These rules may be cited as the Income Tax (Deduction of Cost for
Relocation of Business) (Pulau 1 of Forest City Special Financial Zone) Rules 2025.
(2)
These Rules are deemed to have come into operation on 1 September 2024.
Interpretation 2.
In these Rules—
“qualifying person” means a qualifying person as provided for under rule 3;
“Pulau 1 of Forest City Special Financial Zone” means Pulau 1, Forest City situated in the Mukim of Tanjung Kupang, District of Johor Bahru, Johore as shown in the Gazette Plan
PW50276 deposited in the Office of the Director of Survey and Mapping, Johore.
Qualifying person 3.
(1)
A qualifying person is—
(a)
a person who is licensed under section 10
of the
Financial Services Act 2013 [Act 758] or section 10 of the
Islamic Financial Services Act 2013 [Act 759];
(b)
a company which is a holder of a Capital Market Services Licence under the Capital Markets and Services Act 2007 [Act 671];
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(c)
a recognized market operator who is registered under section 34
of the Capital Markets and Services Act 2007 other than an individual;
(d)
a registered person registered under section 76
of the
Capital Markets and Services Act 2007 other than an individual;
(e)
a person providing capital market services registered under section 76A of the Capital Markets and Services Act 2007 other than an individual;
(f)
a single family fund company which is verified by the
Securities Commission;
(g)
a financial technology company, insurance technology company, regulatory financial technology company or Islamic financial technology company which has been awarded MSC Malaysia Status or
Malaysia Digital Status and is verified by Malaysia Digital Economy
Corporation Sdn. Bhd.;
(h)
a payment system operator established or incorporated in a foreign jurisdiction approved under section 11 of the
Financial
Services
Act 2013
or section 11
of the
Islamic Financial Services Act 2013 to operate a payment system in
Pulau 1 of Forest City Special Financial Zone; or
(i)
a centralized services entity providing financial global business services which has been awarded MSC Malaysia Status or
Malaysia Digital Status and is verified by Malaysia Digital Economy
Corporation Sdn. Bhd.
(2)
The single family fund company referred to in paragraph (1)(f)
is a company which—
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(a)
is incorporated under the Companies Act 2016 [Act 777] and resident in Malaysia;
(b)
is wholly owned, directly or indirectly, by a member of a single family;
(c)
operates in Pulau 1 of Forest City Special Financial Zone; and
(d)
is established solely for the purpose of holding the asset and investment activity for the interest of members of a single family.
(3)
For the purposes of this rule, “single family” means a family whose members are individuals who are lineal descendants of a single ancestor and includes—
(a)
the spouse;
(b)
the biological child;
(c)
the stepchild; and
(d)
the child adopted in accordance with any written law.
Deduction 4.
(1)
For the purpose of ascertaining the adjusted income of a qualifying person from its business in the basis period for a year of assessment, a deduction shall be allowed for the cost for relocation of business as specified in the Schedule incurred by the qualifying person to relocate its business in Pulau 1 of Forest City Special Financial Zone.
(2)
The cost for relocation of business referred to in subrule (1) is subject to the following conditions:
(a)
the relocation of business takes place within the period from 1 September 2024 to 31 December 2034;
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(b)
the cost for relocation of business shall be deemed to be incurred in the year of assessment in which the qualifying person commences to undertake the whole or part of its business in Pulau 1 Forest City
Special Financial Zone; and
(c)
the cost for relocation of business is certified by an external auditor.
(3)
The deduction under subrule
(1)
shall not exceed five hundred thousand ringgit.
[Rule 4]
(1)
No.
(2)
Cost for Relocation of Business
1.
Any cost incurred for planning, execution or supervision of the relocation of business
2.
Packing or unpacking (materials or labour charges)
3.
Transportation
4.
Insurance premium for the purposes of relocation of business
5.
Warehousing
Made 30 September 2025
[MOF.TAX(S)700-2/7/1314/3; LHDN.AY.A 600-12/1/7(29)-458; PN(PU2)80/JLD. 114]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]