mylaw.my

/akn/my/act/pua/2023/132

PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2023
Sections
11

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 132 2023, currently marked in force and first recorded in 2023.

Opening note

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh seksyen 28 Akta Levi Keuntungan Luar Biasa 1998 [Akta 592], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

Open as pageSuggest a correction

(1)

Peraturan-peraturan ini bolehlah dinamakan

Peraturan-Peraturan

Levi Keuntungan Luar Biasa (Pindaan) 2023.

Suggest a correction

(2)

Peraturan-Peraturan ini disifatkan telah mula berkuat kuasa pada 1 Januari 2023.

Pemotongan peraturan 3

Suggest a correction

Seksyen 2

Open as pageSuggest a correction

Peraturan-Peraturan Levi Keuntungan Luar Biasa 1998 [P. U. (A) 493/1998], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dengan memotong peraturan 3.

Seksyen 3

Pindaan peraturan 4

Open as pageSuggest a correction

Subperaturan 4(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 4

Pindaan peraturan 5

Open as pageSuggest a correction

Subperaturan 5(3) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 5

Pindaan peraturan 7

Open as pageSuggest a correction

(a)

dalam perenggan (b), dengan memotong perkataan “atau”;

3

Suggest a correction

(b)

dalam perenggan (c), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; atau” ; dan

Suggest a correction

(c)

dengan memasukkan selepas perenggan (c) perenggan yang berikut:

“(d) terhenti menjadi seorang pengeluar.”.

Pindaan peraturan 8

Suggest a correction

Seksyen 6

Open as pageSuggest a correction

Subperaturan 8(2) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 7

Pindaan peraturan 10

Open as pageSuggest a correction

“borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 8

Pindaan tajuk Bahagian V

Open as pageSuggest a correction

Tajuk Bahagian V Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “LEVI” perkataan “ATAU PENALTI”.

Seksyen 9

Pindaan peraturan 14

Open as pageSuggest a correction

(i)

dengan memasukkan selepas perkataan “levi” perkataan “atau penalti”;

dan

(ii)

dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh

Ketua Pengarah”; dan 4

Suggest a correction
Suggest a correction

(b)

dalam subperaturan (3), dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “permohonan yang dibuat di bawah subperaturan (1)”.

Pindaan Jadual Pertama

Suggest a correction

Seksyen 10

Peraturan-Peraturan ibu dipinda dalam Jadual Pertama—

Open as pageSuggest a correction

(a)

dengan memotong butiran 1, 2, 3 dan 6 dan butir-butir yang berhubungan dengannya; dan

Suggest a correction

(b)

dengan memotong borang WPA. No. 1, WPA. No. 2, WPA. No. 3 dan

JKED No. 2.

Dibuat 18 April 2023

[SULIT.KE.HD(122)860/02 Klt.5(3); MOF.TAX(R)700-2/2/30; PN(PU2)599/II]

ANWAR BIN IBRAHIM

Menteri Kewangan

5

WINDFALL PROFIT LEVY ACT 1998

WINDFALL PROFIT LEVY (AMENDMENT) REGULATIONS 2023

Suggest a correction

Opening note

Preamble

Suggest a correction
  1. IN exercise of the powers conferred by section 28 of the Windfall Profit Levy Act 1998 [Act 592], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Windfall Profit Levy (Amendment)

Regulations 2023.

Suggest a correction

(2)

These Regulations are deemed to have come into operation on 1 January 2023.

Deletion of regulation 3 2.

The Windfall Profit Levy Regulations 1998 [P. U. (A) 493/1998], which are referred to as the “principal Regulations” in these Regulations, are amended by deleting regulation 3.

Amendment of regulation 4 3.

Subregulation 4(1) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 5 4.

Subregulation 5(3) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 7 5.

Regulation 7 of the principal Regulations is amended—

(a)

in paragraph (b), by deleting the word “or”;

6

Suggest a correction

(b)

in paragraph (c), by substituting for the fullstop at the end of the paragraph the words “; or” ; and

Suggest a correction

(c)

by inserting after paragraph (c) the following paragraph:

“(d) ceased to be a producer.”.

Amendment of regulation 8 6.

Subregulation 8(2) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 10 7.

Regulation 10 of the principal Regulations is amended by substituting for the words

“the prescribed form” the words “the form and manner as determined by the

Director General”.

Amendment of heading of Part V

Suggest a correction
Suggest a correction

Seksyen 8

Suggest a correction

The heading of Part V of the principal Regulations is amended by inserting after the word “LEVY” the words “OR PENALTY”.

Amendment of regulation 14 9.

Regulation 14 of the principal Regulations is amended—

(i)

by inserting after the word “levy” the words “or penalty”; and

(ii)

by substituting for the words “the prescribed form” the words

“the form and manner as determined by the Director General”; and

Suggest a correction
Suggest a correction

(b)

in subregulation (3), by substituting for the words “the prescribed form” the words “the application made under subregulation (1)”.

7

Amendment of First Schedule 10.

The principal Regulations are amended in the First Schedule—

Suggest a correction

(a)

by deleting items 1, 2, 3 and 6 and the particulars relating to it; and

Suggest a correction

(b)

by deleting forms WPA. No. 1, WPA. No. 2, WPA. No. 3 and JKED No. 2.

Made 18 April 2023

[SULIT.KE.HD(122)860/02Klt.5(3); MOF.TAX(R)700-2/2/30; PN(PU2)599/II]

ANWAR BIN IBRAHIM

Minister of Finance

Suggest a correction

Common questions

What is PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023?
PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 132 2023, currently marked in force and first recorded in 2023.
Is PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 still in force?
Yes — PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 is currently in force.
When did PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 take effect?
PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 was first recorded in 2023.
How many sections does PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 have?
PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 contains 11 sections.
Where can I read the official version of PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023?
The official text of PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 is published at lom.agc.gov.my.
PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023 (No. 132)