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PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018

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Type
P.U. (A)
Status
In force
Enacted
2018
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 368 2018, currently marked in force and first recorded in 2018.

Opening note

Preamble

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  1. 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

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(1)

Menteri mengecualikan mana-mana individu, yang memperoleh secara langsung daripada pemaju suatu bangunan atau sebahagian daripada suatu bangunan atau suatu petak dalam sesuatu bangunan, untuk tujuan kediaman atau perdagangan atau kedua-duanya, di dalam Nod Medini, daripada pembayaran cukai berkenaan dengan keuntungan yang boleh dikenakan cukai yang terakru atas pelupusan bangunan itu atau sebahagian daripada bangunan itu atau suatu petak dalam bangunan itu yang dibuat pada atau selepas 1 Januari 2010 hingga 31 Disember 2020.

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(2)

Pemaju yang disebut dalam subperenggan (1) ialah pemaju—

(a)

yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;

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(b)

yang memperoleh apa-apa hak ke atas sebahagian atau keseluruhan tanah untuk menjalankan pembangunan di Nod Medini mengikut pelan induk nod itu; dan

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(3)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan mana-mana individu itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau memberikan apa-apa maklumat lain di bawah Akta.

Dibuat 18 Disember 2018

[Perb. 0.3865/73(SJ.125)(SK.3); LHDN.01/10.5/63-1; PN(PU2)325/V]

LIM GUAN ENG

Menteri Kewangan

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

Harta Tanah 1976]

4

REAL PROPERTY GAINS TAX ACT 1976

REAL PROPERTY GAINS TAX (EXEMPTION) ORDER 2018

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Opening note

Preamble

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  1. 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 2018.

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(2)

This Order is deemed to have come into operation on 1 January 2010.

Exemption 2.

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(1)

The Minister exempts any individual, who acquires directly from the developer a whole building or a part of a building or a parcel of a building, for the purpose of residential or commercial or both, in the Node Medini, from the payment of real property gains tax in respect of the chargeable gains accruing on the disposal of the building or part of the building or a parcel of the building made on or after 1 January 2010

until 31 December 2020.

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(2)

Developer referred to in subparagraph (1) shall be a developer—

(a)

that is incorporated under the Companies Act 2016 [Act 777] and resides in Malaysia;

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(b)

that acquires any rights over part or the whole of the land to undertake development in Node Medini in accordance with the master plan of the Node; and

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(3)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved any individual from complying with any requirement to submit any return or to furnish any other information under the Act.

Made 18 December 2018

[Perb. 0.3865/73(SJ.125)(SK.3); LHDN.01/10.5/63-1; PN(PU2)325/V]

LIM GUAN ENG

Minister of Finance

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

Tax Act 1976]

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Common questions

What is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 368 2018, currently marked in force and first recorded in 2018.
Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 still in force?
Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 is currently in force.
When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 take effect?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 was first recorded in 2018.
How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 have?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018?
The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 is published at lom.agc.gov.my.
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (No. 368)