Seksyen 1
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah
(Pengecualian) 2018 (Pindaan) 2021.
/akn/my/act/pua/2021/48
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 48 2021, currently marked in force and first recorded in 2021.
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
Seksyen 2
Pindaan perenggan 2
dipinda dalam subperenggan 2(2)—
(i)
dengan memasukkan selepas perkataan
“balasan”
perkataan
“atau nilai pasaran, atau yang mana yang lebih tinggi”; dan
(ii)
dengan menggantikan noktah di hujung subsubperenggan (b)
dengan perkataan “; dan”; dan
(c)
dengan memasukkan selepas subsubperenggan (b) subsubperenggan yang berikut:
“(c) jumlah balasan atau nilai pasaran, atau yang mana yang lebih tinggi bagi keseluruhan suatu aset yang boleh dikenakan cukai tidak melebihi dua ratus ribu ringgit (RM200,000.00).”.
P.U. (A) 48 3
Dibuat 3 Februari 2021
[MOF. TAX(S) 700-2/1/13; LHDN.AY.A.600–12/1/7 (29)-76; PN(PU2)325/V]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 9(4)
Akta Cukai Keuntungan Harta Tanah 1976]
P.U. (A) 48 4
REAL PROPERTY GAINS TAX ACT 1976
REAL PROPERTY GAINS TAX (EXEMPTION) 2018 (AMENDMENT) ORDER 2021
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 1. This order may be cited as the Real Property Gains Tax (Exemption) 2018 (Amendment) Order 2021. Amendment of paragraph 2 2. The Real Property Gains Tax (Exemption) Order 2018 [P.U. (A) 360/2018] is amended in subparagraph 2(2)—
(i)
by inserting after the word
“consideration”
the words
“or market value, or whichever is the higher”; and
(ii)
by substituting for the full stop at the end of subsubparagraph (b)
the words “; and”; and
(c)
by inserting after subsubparagraph (b) the following subsubparagraph:
“(c) the total consideration or market value, or whichever is the higher for a chargeable asset as a whole is not more than two hundred thousand ringgit (RM200,000.00).”.
P.U. (A) 48 5
Made 3 February 2021
[MOF. TAX(S) 700-2/1/13; LHDN.AY.A.600–12/1/7 (29)-76; PN(PU2)325/V]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
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) 2018 (PINDAAN) 2021?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 48 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 still in force?
- Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 is currently in force.
- When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 take effect?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 was first recorded in 2021.
- How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 have?
- PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021?
- The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018 (PINDAAN) 2021 is published at lom.agc.gov.my.