PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2018

JADUAL

(1)

(2)

Sektor

(3)

Aktiviti yang layak 1.

Industri kreatif

(a)

perkhidmatan kreatif dan reka bentuk

(b)

perkhidmatan pengurusan kreatif

(c)

filem dan televisyen

(i)

pra-produksi

(ii)

produksi

(iii)

pasca produksi

(iv)

pengedaran

(d)

permainan dan animasi

(i)

rekaan kandungan

(ii)

produksi

(iii)

pasca produksi

(iv)

pengedaran

4

(1)

(2)

Sektor

(3)

Aktiviti yang layak

(e)

penjanaan dan pengiklanan kandungan dalam talian dan bergerak

(f)

pengumpulan dan pemboleh kandungan dalam talian dan bergerak

(g)

penyelidikan dan pembangunan kreatif

(h)

pengedaran dan pemasaran kandungan kreatif

(i)

perkhidmatan media dan kandungan bersepadu

(j)

seni tampak dan seni persembahan

2.

Perkhidmatan pendidikan

(a)

universiti

(b)

kolej

(c)

institusi latihan kemahiran

(d)

institusi penyelidikan dan pembangunan

(e)

pusat latihan serantau

3.

Perkhidmatan penjagaan kesihatan

(a)

hospital dan pusat perubatan tradisional dan komplimentari

(b)

perkhidmatan pergigian dan ortodontik bersepadu

(c)

penyelidikan dan pembangunan penjagaan kesihatan

(d)

perkhidmatan makmal bersepadu

5

(1)

(2)

Sektor

(3)

Aktiviti yang layak 4.

Pelancongan

(a)

hotel

(b)

taman tema, pusat hiburan, pusat hiburan keluarga dan pusat kebudayaan

(c)

pusat persidangan dan pusat pameran

(d)

operasi serantau perkhidmatan hotel dan masa lapang

5.

Perkhidmatan logistik

(a)

perkhidmatan rantaian pembekalan bersepadu

(b)

perkhidmatan dan penyelesaian rantaian pembekalan bernilai tinggi

6.

Perkhidmatan perniagaan global

(a)

khidmat luaran teknologi maklumat

(b)

khidmat luaran proses perniagaan

(c)

khidmat luaran proses pengetahuan

Dibuat 18 Disember 2018

[Perb. 0.3865/73(SJ.125)(SK.3); LHDN.01/10.5/63-2; PN(PU2)325/V]

LIM GUAN ENG

Menteri Kewangan

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

Harta Tanah 1976]

6

REAL PROPERTY GAINS TAX ACT 1976

REAL PROPERTY GAINS TAX (EXEMPTION) (NO. 2) ORDER 2018

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)

(No. 2) Order 2018.

(2)

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

Exemption 2.

(1)

The

Minister exempts an

IDR status company, which is a

Iskandar Development Region status company, that 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.

(2)

The IDR status company referred to in subparagraph (1) shall be a company—

(a)

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

(b)

that undertakes qualified activity as specified in the Schedule, in Node Medini; and

(c)

approved by the Minister.

7

(3)

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;

(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 for the node; and

(c)

that is approved by the Minister.

(4)

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

(1)

(2)

Sector

(3)

Qualified activity 1.

Creative industries

(a)

creative and design services

(b)

creative management services

(c)

film and television

(i)

pre-production

(ii)

production

(iii)

post-production

(iv)

distribution

(d)

games and animation

(i)

content creation

(ii)

production

(iii)

post-production

(iv)

distribution

8

(1)

(2)

Sector

(3)

Qualified activity

(e)

online and mobile content generation and advertising

(f)

online and mobile content aggregation and enablers

(g)

creative research and development

(h)

distribution and marketing of creative content

(i)

integrated media and content services

(j)

visual and performing arts

2.

Educational services

(a)

universities

(b)

colleges

(c)

skills training institutions

(d)

research and development institutions

(e)

regional training centres

3.

Healthcare services

(a)

hospitals and traditional complementary medicine centres

(b)

integrated dental and orthodontic services

(c)

healthcare research and development

(d)

integrated laboratory services

4.

Tourism

(a)

hotels

(b)

theme parks, amusement centres, family entertainment centres and cultural centres

(c)

conference centres and exhibition centres

(d)

regional operation of hotel and leisure services

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(1)

(2)

Sector

(3)

Qualified activity 5.

Logistics services

(a)

integrated supply chain services

(b)

high value supply chain services and solutions

6.

Global business services

(a)

information technology outsourcing

(b)

business process outsourcing

(c)

knowledge process outsourcing

Made 18 December 2018

[Perb. 0.3865/73(SJ.125)(SK.3); LHDN.01/10.5/63-2; 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]