Seksyen 1
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah
(Pengecualian) 2018 (Pindaan) 2021.
Pindaan perenggan 2
P.U. (A)In force
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 (Pindaan) 2021
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- Enacted
- 2021
- Sections
- 2
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.
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P.U. (A) 48
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH
(PENGECUALIAN) 2018 (PINDAAN) 2021
REAL PROPERTY GAINS TAX (EXEMPTION) 2018
(AMENDMENT) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 48 2
AKTA CUKAI KEUNTUNGAN HARTA TANAH 1976
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018
(PINDAAN) 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
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 [P.U. (A) 360/2018]
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.
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