/akn/my/act/pua/2024/163

PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024

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Type: P.U. (A)
Status: In force
Enacted: 2024
Sections: 3

Quick answer

About this p.u. (a)

PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 163 2024, currently marked in force and first recorded in 2024.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 22A(1) Akta Petroleum (Cukai Pendapatan) 1967 [Akta 543], Ketua Pengarah membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan

Petroleum

(Cukai

Pendapatan)

(Elaun

Pelaburan bagi

PETRONAS)

(Pembatalan) 2024.

(2)

Peraturan-Peraturan ini disifatkan telah berkuat kuasa mulai tahun taksiran 2023.

Pembatalan

Seksyen 2

Peraturan-Peraturan Petroleum (Cukai Pendapatan) (Elaun Pelaburan bagi

PETRONAS) 2021 [P.U. (A) 336/2021] dibatalkan.

Seksyen 3

Kecualian

PETRONAS mulai tahun taksiran 2017 hingga tahun taksiran 2022 sebelum permulaan kuat kuasa Peraturan-Peraturan ini hendaklah disifatkan telah dituntut dengan sah.

Dibuat 11 Jun 2024

[MOF.TAX(S)700-2/7/301; LHDN.AY.A.600-12/1/7(29)-345; PN(PU2)474/JLD.5]

DATUK DR. ABU TARIQ BIN JAMALUDDIN

Ketua Pengarah Hasil Dalam Negeri

PETROLEUM (INCOME TAX) ACT 1967

PETROLEUM (INCOME TAX) (INVESTMENT ALLOWANCE FOR PETRONAS)

(REVOCATION) REGULATIONS 2024

Opening note

Preamble

IN exercise of the powers conferred by subsection 22A(1) of the Petroleum (Income Tax) Act 1967 [Act 543], the Director General makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Petroleum (Income Tax)

(Investment Allowance for PETRONAS) (Revocation) Regulations 2024.

(2)

These Regulations are deemed to have effect from the year of assessment 2023.

Revocation 2.

The Petroleum (Income Tax) (Investment Allowance for PETRONAS)

Regulations 2021 [P.U. (A) 336/2021] are revoked.

Saving 3.

The investment allowance which has been claimed amounting to

RM2,846,478,600.00 by PETRONAS from the year of assessment 2017 to the year of assessment 2022 before the coming into operation of these Regulations shall be deemed to have been validly claimed.

Made 11 June 2024

[MOF.TAX(S)700-2/7/301; LHDN.AY.A.600-12/1/7(29)-345; PN(PU2)474/JLD.5]

DATUK DR. ABU TARIQ BIN JAMALUDDIN

Director General of Inland Revenue

Common questions

What is PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 163 2024, currently marked in force and first recorded in 2024.
Is PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 still in force?: Yes — PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 is currently in force.
When did PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 take effect?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 was first recorded in 2024.
How many sections does PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 have?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 contains 3 sections.
Where can I read the official version of PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024?: The official text of PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN BAGI PETRONAS) (PEMBATALAN) 2024 is published at lom.agc.gov.my.