Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta
Tanah (Pengecualian) 2014.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2013.
Tafsiran
/akn/my/act/pua/2014/229
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2014
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 229 2014, currently marked in force and first recorded in 2014.
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 2
Dalam Perintah ini, “perkongsian konvensional”, “perkongsian liabiliti terhad”
dan “syarikat persendirian” mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Perkongsian Liabiliti Terhad 2012 [Akta 743].
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan mana-mana orang daripada pembayaran cukai keuntungan harta tanah ke atas keuntungan yang boleh dikenakan cukai yang terakru bagi pemindahakan mana-mana aset yang boleh dikenakan cukai yang berhubungan dengan penukaran suatu perkongsian konvensional atau suatu syarikat persendirian yang menjadi suatu perkongsian liabiliti terhad yang didaftarkan pada atau selepas 1 Januari 2013 sehingga 31 Disember 2017.
(2)
Pemindahakan yang disebut dalam subperenggan (1) hendaklah disifatkan berlaku pada tarikh perkongsian konvensional atau syarikat persendirian itu didaftarkan sebagai perkongsian liabiliti terhad di bawah seksyen 32 Akta Perkongsian
Liabiliti Terhad 2012.
P.U. (A) 229 3
(3)
Orang yang disebut dalam subperenggan (1) hendaklah, apabila mengemukakan penyata di bawah Akta, memberikan—
(a)
suatu pengesahan daripada Suruhanjaya Syarikat Malaysia yang mengesahkan bahawa pada tarikh pendaftaran perkongsian liabiliti terhad itu, pekongsi perkongsian liabiliti terhad itu adalah semua pekongsi kepada perkongsian konvensional yang bertukar menjadi perkongsian liabiliti terhad itu atau pekongsi perkongsian liabiliti terhad itu adalah semua pemegang syer syarikat persendirian yang bertukar menjadi perkongsian liabiliti terhad itu; dan
(b)
suatu senarai aset yang akan dipindah milik kepada perkongsian liabiliti terhad itu.
Dibuat 4 Ogos 2014
[Perb.CR(8.09)681/2-61(SJ.57)(SK.2);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) 229 4
REAL PROPERTY GAINS TAX ACT 1976
REAL PROPERTY GAINS TAX (EXEMPTION) ORDER 2014
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 2014.
(2)
This Order is deemed to have come into operation on 1 January 2013.
Interpretation 2.
In this Order, “conventional partnership”, “limited liability partnership” and
“private company” have the same meaning assigned to them under the Limited Liability
Partnership Act 2012 [Act 743].
Exemption 3.
(1)
The Minister exempts any person from the payment of real property gains tax on the chargeable gains accruing on the conveyance of any chargeable asset relating to the conversion of a conventional partnership or a private company to be a limited liability partnership registered on or after 1 January 2013 until 31 December 2017.
(2)
The conveyance referred to in subparagraph (1) shall be deemed to take place on the date the conventional partnership or private company is registered as a limited liability partnership under section 32 of the Limited Liability Partnership Act 2012.
(3)
The person referred to in subparagraph (1) shall, upon submitting the return under the Act, furnish—
(a)
a confirmation from Companies Commission of Malaysia confirming that at the date of registration of the limited liability
P.U. (A) 229 5
partnership, the partners of the limited liability partnership are all the partners of the conventional partnership which converted to be the limited liability partnership or the partners of the limited liability partnership are all the shareholders of the private company that converted to be the limited liability partnership; and
(b)
a list of asset to be transferred to the limited liability partnership.
Made 4 August 2014
[Perb.CR(8.09)681/2-61(SJ.57)(SK.2);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) 2014?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 229 2014, currently marked in force and first recorded in 2014.
- Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 still in force?
- Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 is currently in force.
- When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 take effect?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 was first recorded in 2014.
- How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 have?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014?
- The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2014 is published at lom.agc.gov.my.