Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Sekatan ke atas Kebolehpotongan Faedah) (Pindaan) 2022.
/akn/my/act/pua/2022/27
KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2022
- Sections
- 3
Quick answer
About this p.u. (a)
KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 27 2022, currently marked in force and first recorded in 2022.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(ed) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Kaedah-Kaedah
Cukai
Pendapatan
(Sekatan ke atas
Kebolehpotongan Faedah) 2019 [P.U. (A) 175/2019], yang disebut “Kaedah-Kaedah ibu”
dalam Kaedah-Kaedah ini, dipinda dengan menggantikan subkaedah 5(2) dengan subkaedah yang berikut:
“(2)
(a)
jika terdapat perbelanjaan perniagaan yang dilakukan dalam akaun untung rugi yang dibenarkan sebagai potongan di bawah Akta dan amaun potongan yang dibenarkan melebihi amaun perbelanjaan perniagaan yang dilakukan, suatu amaun bersamaan dengan perbezaan antara amaun potongan yang dibenarkan dan amaun perbelanjaan perniagaan yang dilakukan dalam akaun untung rugi; atau
(b)
jika tiada perbelanjaan perniagaan yang dilakukan dalam akaun untung rugi, amaun potongan yang boleh dibenarkan di bawah Akta.”.
P.U. (A) 27
3
Pindaan kaedah 6
Seksyen 3
Dalam kaedah ini, “potongan kelayakan” ertinya—
(a)
dengan menggantikan subkaedah (1) dengan subkaedah berikut:
“(1)
Tertakluk kepada subkaedah (2), jika seseorang mempunyai perbelanjaan faedah yang melebihi amaun faedah maksimum sebagaimana yang ditentukan di bawah kaedah 4 bagi tempoh asas dalam suatu tahun taksiran, amaun lebihan itu hendaklah dibenarkan untuk dibawa ke depan dan dipotong dalam menentukan pendapatan larasan orang itu bagi tahun-tahun taksiran yang berikutnya tertakluk kepada amaun faedah maksimum yang ditentukan di bawah Kaedah 4 bagi tahun taksiran yang berkenaan walaupun orang itu tiada perbelanjaan faedah bagi mana-mana tahun taksiran yang berikutnya, sehingga keseluruhan amaun lebihan itu telah digunakan sepenuhnya.”; dan
(b)
dalam subkaedah (2), dengan menggantikan perkataan “Lebihan”
dengan perkataan “Dalam hal suatu syarikat, lebihan”.
Dibuat 29 Januari 2022
[MOF.TAX(S)700-1/2/38; PN(PU2)80/JLD. 105]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 27 4
INCOME TAX ACT 1967
INCOME TAX (RESTRICTION ON DEDUCTIBILITY OF INTEREST)
(AMENDMENT) RULES 2022
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 154(1)(ed) 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
(Restriction on Deductibility of Interest) (Amendment) Rules 2022.
(2)
These Rules come into operation on 1 February 2022.
Amendment of rule 5 2.
The Income Tax (Restriction on Deductibility of Interest) Rules 2019
[P.U. (A) 175/2019], which are referred to as the “principal Rules” in these Rules, are amended by substituting for subrule 5(2) the following subrule:
“(2)
In this rule, “qualifying deduction” means—
(a)
where there is business expenditure incurred in the profit and loss account is allowed as deduction under the Act and the amount of the deduction allowed exceeds the amount of the business expenditure incurred, an amount equal to the difference between the amount of the deduction allowed and the amount of the business expenditure incurred in the profit and loss account; or
(b)
where there is no business expenditure incurred in the profit and loss account, the amount of deduction allowable under the Act.”.
P.U. (A) 27 5
Amendment of rule 6 3.
Rule 6 of the principal Rules is amended—
(a)
by substituting for subrule (1) the following subrule:
“(1) Subject to subrule (2), where a person has interest expense which is in excess of the maximum amount of interest as ascertained under rule 4 for a basis period in a year of assessment, the amount of that excess shall be allowed to be carried forward and deducted in ascertaining the adjusted income of the person for the subsequent years of assessment subject to the maximum amount of interest ascertained under rule 4
for the relevant year notwithstanding that the person has no interest expense for any subsequent year of assessment, until the whole amount of that excess has been fully utilized.”; and
(b)
in subrule (2), by substituting for the words “The excess” the words
“In the case of a company, the excess”.
Made 29 January 2022
[MOF.TAX(S)700-1/2/38; PN(PU2)80/JLD. 105]
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]
Common questions
- What is KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 is Malaysia P.U. (A), cited as P.U. (A) 27 2022, currently marked in force and first recorded in 2022.
- Is KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 still in force?
- Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 is currently in force.
- When did KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 take effect?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 was first recorded in 2022.
- How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 have?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 contains 3 sections.
- Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022?
- The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (SEKATAN KE ATAS KEBOLEHPOTONGAN FAEDAH) (PINDAAN) 2022 is published at lom.agc.gov.my.