/akn/my/act/pua/2024/307

PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 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) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 307 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) (Pindaan) 2024.

(2)

Peraturan-Peraturan ini disifatkan telah mula berkuat kuasa pada 1 Januari 2024.

Pindaan peraturan 3

Seksyen 2

Peraturan-Peraturan Petroleum (Cukai Pendapatan) (Elaun Pelaburan) 2013

[P.U. (A) 120/2013], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 3 dengan memasukkan selepas takrif “bertekanan tinggi bersuhu tinggi” takrif yang berikut:

‘ “gas hidrogen sulfida tinggi” ertinya suatu projek dengan kandungan gas hidrogen sulfida yang melebihi 400 bahagian per juta mengikut isipadu atau menghendaki unit pengasingan gas hidrogen sulfida;’.

Seksyen 3

Pindaan peraturan 5

Perenggan 5(a) Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “projek laut dalam” perkataan “, gas hidrogen sulfida tinggi”.

Dibuat 4 Oktober 2024

[MOF.TAX(S)700-2/7/1014; LHDN.AY.A 600-12/1/7(29)-378; PN(PU2)474/JLD.5]

DATUK DR. ABU TARIQ BIN JAMALUDDIN

Ketua Pengarah Hasil Dalam Negeri

P.U. (A) 307 3

PETROLEUM (INCOME TAX) ACT 1967

PETROLEUM (INCOME TAX) (INVESTMENT ALLOWANCE) (AMENDMENT)

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) (Amendment) Regulations 2024.

(2)

These Regulations are deemed to have come into operation on 1 January 2024.

Amendment of regulation 3 2.

The Petroleum (Income Tax) (Investment Allowance) Regulations 2013

[P.U. (A) 120/2013], which are referred to as the “principal Regulations” in these

Regulations, are amended in paragraph 3 by inserting after the definition of “high pressure high temperature” the following definition:

‘ “high hydrogen sulfide gas” means a project with hydrogen sulfide gas content which exceeds 400 parts per million by volume or requires hydrogen sulfide gas separation unit;’.

Amendment of regulation 5 3.

Paragraph 5(a) of the principal Regulations is amended by inserting after the words “deep water project” the words “, high hydrogen sulfide gas”.

Made 4 October 2024

[MOF.TAX(S)700-2/7/1014; LHDN.AY.A 600-12/1/7(29)-378; 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) (PINDAAN) 2024?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 307 2024, currently marked in force and first recorded in 2024.
Is PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 still in force?: Yes — PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 is currently in force.
When did PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 take effect?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 was first recorded in 2024.
How many sections does PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 have?: PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 contains 3 sections.
Where can I read the official version of PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024?: The official text of PERATURAN-PERATURAN PETROLEUM (CUKAI PENDAPATAN) (ELAUN PELABURAN) (PINDAAN) 2024 is published at lom.agc.gov.my.