/akn/my/act/pua/2024/445
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PERINTAH CUKAI PENDAPATAN (INSENTIF TEKNOLOGI HIJAU) (PAJAKAN SISTEM FOTOVOLTA SURIA) (PENGECUALIAN) (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 445 2024, currently marked in force and first recorded in 2024.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Insentif Teknologi Hijau) (Pajakan Sistem Fotovolta Suria) (Pengecualian)
(Pindaan) 2024.
Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2024.
Pindaan perenggan 4
Perintah Cukai Pendapatan (Insentif Teknologi Hijau) (Pajakan Sistem Fotovolta
Suria) (Pengecualian) 2024 [P.U. (A) 247/2024] dipinda dalam subsubperenggan 4(e)
dengan menggantikan perkataan “31 Disember 2023” dengan perkataan “31 Disember 2026”.
Dibuat 13 Disember 2024
[Perb.MOF.TAX(S)700-2/7/583Jld.3; LHDN.AY.A 600-12/1/7(29)-384; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 445 3
INCOME TAX ACT 1967
INCOME TAX (GREEN TECHNOLOGY INCENTIVE)
(SOLAR PHOTOVOLTAIC SYSTEM LEASING) (EXEMPTION) (AMENDMENT)
ORDER 2024
Opening note
This order may be cited as the Income Tax (Green Technology
Incentive) (Solar Photovoltaic System Leasing) (Exemption) (Amendment)
Order 2024.
This Order is deemed to have come into operation on 1 January 2024.
Amendment of paragraph 4 2.
The Income Tax (Green Technology Incentive) (Solar Photovoltaic System
Leasing)
(Exemption)
Order 2024
[P.U.
247/2024]
is amended in subsubparagraph 4(e) by substituting for the words “31 December 2023”
the words “31 December 2026”.
Made 13 December 2024
[Perb.MOF.TAX(S)700-2/7/583Jld.3; LHDN.AY.A 600-12/1/7(29)-384; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the
Income Tax Act 1967]