How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 have?

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 contains 3 sections.

/akn/my/act/pua/2013/128

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013

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Type: P.U. (A)
Status: In force
Enacted: 2013
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 is Malaysia P.U. (A), cited as P.U. (A) 128 2013, currently marked in force and first recorded in 2013.

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh subseksyen 9(3) Akta Cukai Keuntungan Harta Tanah 1976 [Akta 169], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta

Tanah (Pengecualian) 2013.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2013.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“amanah perniagaan” dan “pengurus pemegang amanah” mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Pasaran Modal dan Perkhidmatan 2007

[Akta 671].

Seksyen 3

Pengecualian

(1)

Tertakluk kepada subperenggan (2) dan (3), Menteri mengecualikan mana-mana orang daripada pembayaran cukai keuntungan harta tanah atas keuntungan yang boleh dikenakan cukai yang terakru bagi pelupusan mana-mana aset yang boleh dikenakan cukai, termasuklah syer dalam syarikat harta tanah, kepada pengurus pemegang amanah bagi pihak amanah perniagaan.

(2)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai kepada seseorang yang membuat pelupusan itu kepada pengurus pemegang amanah bagi pihak suatu amanah perniagaan yang⎼

(a)

telah didaftarkan atau diiktiraf oleh Suruhanjaya Sekuriti menurut

Penggal 3B Bahagian VI Akta Pasaran Modal dan Perkhidmatan 2007; dan

P.U. (A) 128 3

(b)

telah diluluskan atau diberi kuasa oleh Suruhanjaya Sekuriti menurut Penggal 1A atau Penggal 3A Bahagian VI Akta Pasaran

Modal dan Perkhidmatan 2007, pada atau selepas 1 Januari 2013 tetapi tidak lewat dari 31 Disember 2017.

(3)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai hanya kepada pelupusan aset yang dilaksanakan oleh mana-mana orang kepada pengurus pemegang amanah bagi pihak suatu amanah perniagaan berhubung dengan suatu penawaran permulaan amanah perniagaan.

Dibuat 22 Mac 2013

[Perb.CR(8.20)116/1-138(2013)JLD.2(SK.11);LHDN.01/35/(S)/42/51/Klt.19;

PN(PU2)325/IV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 9(4) Akta Cukai Keuntungan

Harta Tanah 1976]

P.U. (A) 128 4

REAL PROPERTY GAINS TAX ACT 1976

REAL PROPERTY GAINS TAX (EXEMPTION) ORDER 2013

Opening note

Preamble

IN exercise of the powers conferred by subsection 9(3) of the Real Property Gains Tax Act 1976 [Act 169], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Real Property Gains Tax (Exemption)

Order 2013.

(2)

This Order is deemed to have come into operation on 1 January 2013.

Interpretation 2.

In this Order—

“business trust” and “trustee-manager” have the same meaning assigned to them under the Capital Markets and Services Act 2007 [Act 671].

Exemption 3.

(1)

Subject to subparagraphs (2) and (3), the Minister exempts any person from the payment of real property gains tax on the chargeable gains accruing on the disposal of any chargeable asset, including shares in a real property company, to a trustee-manager on behalf of a business trust.

(2)

The exemption referred to in subparagraph (1) shall apply to a person who makes such disposal to a trustee-manager on behalf of a business trust which―

(a)

has been registered with or recognized by the Securities

Commission pursuant to Division 3B of Part VI of the Capital

Markets and Services Act 2007; and

P.U. (A) 128 5

(b)

has been approved or authorized by the Securities Commission pursuant to Division 1A or Division 3A of Part VI of the Capital

Markets and Services Act 2007, on or after 1 January 2013 but not later than 31 December 2017.

(3)

The exemption referred to in subparagraph (1) shall only apply to the disposal of chargeable asset executed by any person to a trustee-manager on behalf of a business trust in relation to the initial offering of the business trust.

Made 22 March 2013

[Perb.CR(8.20)116/1-138(2013)JLD.2(SK.11);LHDN.01/35/(S)/42/51/Klt.19;

PN(PU2)325/IV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 9(4) of the Real Property

Gains Tax Act 1976]

Common questions

What is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013?: PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 is Malaysia P.U. (A), cited as P.U. (A) 128 2013, currently marked in force and first recorded in 2013.
Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 still in force?: Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 is currently in force.
When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 take effect?: PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 was first recorded in 2013.
How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 have?: PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013?: The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2013 is published at lom.agc.gov.my.