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KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025

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Type
P.U. (A)
Status
In force
Enacted
2025
Sections
2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 is Malaysia P.U. (A), cited as P.U. (A) 267 2025, currently marked in force and first recorded in 2025.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) Akta Cukai Pendapatan 1967 [Akta 53] dibaca bersama-sama perenggan 33(1)(d) Akta, Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Sukuk Pelaburan Mampan dan Bertanggungjawab) 2025.

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(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2024 hingga tahun taksiran 2027.

Potongan

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Seksyen 2

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(1)

Bagi maksud menentukan pendapatan larasan suatu syarikat atau syarikat Labuan daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi perbelanjaan yang dilakukan oleh syarikat atau syarikat Labuan itu atas terbitan atau penawaran Sukuk Pelaburan

Mampan dan Bertanggungjawab—

(a)

yang diluluskan atau dibenarkan oleh, atau diserah simpan dengan,

Suruhanjaya

Sekuriti di bawah

Akta

Pasaran

Modal dan Perkhidmatan 2007 [Akta 671];

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(b)

yang diterbitkan atau ditawarkan kepada pelabur mengikut garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007; dan

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(c)

yang sembilan puluh peratus daripada hasil yang diperoleh daripada terbitan atau penawaran Sukuk Pelaburan Mampan

P.U. (A) 267 3

dan Bertanggungjawab itu digunakan semata-mata bagi maksud membiayai Projek Pelaburan Mampan dan Bertanggungjawab yang dinyatakan dalam garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti di bawah

Akta Pasaran Modal dan Perkhidmatan 2007.

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(2)

Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)

hendaklah ditentukan mengikut formula yang berikut:

A – B = C iaitu

A ialah amaun perbelanjaan yang dilakukan oleh syarikat atau syarikat Labuan itu atas terbitan atau penawaran

Sukuk Pelaburan Mampan dan Bertanggungjawab;

B ialah amaun yang dikecualikan di bawah subseksyen 127(3A) Akta berkenaan dengan suatu pemberian untuk membiayai perbelanjaan kajian semula luaran bagi terbitan atau penawaran

Sukuk Pelaburan Mampan dan Bertanggungjawab; dan

C ialah jumlah amaun potongan yang dibenarkan.

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(3)

Mana-mana syarikat atau syarikat Labuan yang telah membuat tuntutan bagi suatu potongan bagi perbelanjaan atas terbitan atau penawaran Sukuk Pelaburan

Mampan dan Bertanggungjawab di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154 Akta dalam tempoh asas bagi suatu tahun taksiran tidak layak mendapat potongan di bawah Kaedah-Kaedah ini bagi tahun taksiran itu.

P.U. (A) 267 4

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(4)

Bagi maksud kaedah ini—

“perbelanjaan kajian semula luaran” ertinya suatu perbelanjaan yang dilakukan oleh suatu syarikat atau syarikat Labuan atas terbitan atau penawaran Sukuk Pelaburan

Mampan dan Bertanggungjawab untuk melantik penyemak semula luaran untuk menilai dan menyediakan suatu laporan mengenai—

(a)

kelayakan projek yang akan dilaksanakan oleh syarikat atau syarikat Labuan itu bagi maksud Projek Pelaburan Mampan dan

Bertanggungjawab yang dinyatakan dalam garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh

Suruhanjaya

Sekuriti di bawah

Akta

Pasaran

Modal dan Perkhidmatan 2007; atau

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(b)

kepatuhan syarikat atau syarikat Labuan itu dengan kehendak di bawah garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007;

“syarikat” ertinya suatu syarikat yang bermastautin di Malaysia yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777];

“syarikat Labuan” ertinya suatu syarikat yang bermastautin di Malaysia yang diperbadankan di bawah Akta Syarikat Labuan 1990 [Akta 441].

Dibuat 18 Ogos 2025

[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A 600-12/1/7 (29)-358; 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]

P.U. (A) 267 5

INCOME TAX ACT 1967

INCOME TAX (SUSTAINABLE AND RESPONSIBLE INVESTMENT SUKUK)

RULES 2025

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Opening note

Preamble

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  1. 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 (Sustainable and

Responsible Investment Sukuk) Rules 2025.

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(2)

These Rules have effect from the year of assessment 2024 to the year of assessment 2027.

Deduction 2.

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(1)

For the purpose of ascertaining the adjusted income of a company or Labuan company from its business in the basis period for a year of assessment, a deduction shall be allowed for the expenditure incurred by the company or Labuan company on the issuance or offering of a Sustainable and Responsible

Investment Sukuk—

(a)

approved or authorized by, or lodged with, the

Securities

Commission under the

Capital

Markets and Services Act 2007 [Act 671];

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(b)

issued or offered to an investor in compliance with the guidelines relating to sukuk issued by the Securities Commission under the Capital Markets and Services Act 2007; and

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(c)

which ninety per cent of the proceeds raised from the issuance or offering of the Sustainable and Responsible Investment Sukuk are used solely for the purpose of funding the Sustainable and

P.U. (A) 267 6

Responsible Investment Project specified in the guidelines relating to sukuk issued by the Securities Commission under the Capital Markets and Services Act 2007.

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(2)

The total amount of deduction allowed under subrule (1) shall be determined in accordance with the following formula:

A – B = C where

A is the amount of expenditure incurred by the company or

Labuan company on the issuance or offering of the Sustainable and Responsible Investment Sukuk;

B is the amount exempted under subsection 127(3A) of the Act in respect of a grant to finance an external review expenditure for the issuance or offering of the Sustainable and Responsible

Investment Sukuk; and

C is the total amount of deduction allowed.

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(3)

Any company or Labuan company which has made a claim for a deduction for expenditure on the issuance or offering of the Sustainable and Responsible

Investment Sukuk under any rules made under section 154 of the Act in the basis period for a year of assessment shall not be eligible for the deduction under these Rules for that year of assessment.

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(4)

For the purposes of this rule—

“external review expenditure” means an expenditure incurred by a company or

Labuan company on the issuance or offering of the Sustainable and Responsible

Investment Sukuk to appoint an external reviewer to assess and provide a report on—

P.U. (A) 267 7

(a)

the eligibility of the project to be implemented by the company or

Labuan company for the purposes of the Sustainable and Responsible Investment Project specified in the guidelines relating to sukuk issued by the

Securities

Commission under the

Capital

Markets and

Services Act 2007; or

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(b)

the compliance of the company or

Labuan company with the requirement under the guidelines relating to sukuk issued by the

Securities

Commission under the

Capital

Markets and Services Act 2007.

“company” means a company resident in Malaysia which is incorporated under the Companies Act 2016 [Act 777];

“Labuan company” means a company resident in Malaysia which is incorporated under the Labuan Companies Act 1990 [Act 441].

Made 18 August 2025

[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A 600-12/1/7 (29)-358; 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]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 is Malaysia P.U. (A), cited as P.U. (A) 267 2025, currently marked in force and first recorded in 2025.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 was first recorded in 2025.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 is published at lom.agc.gov.my.
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2025 (No. 267)