Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) 2009 (Pindaan) 2025.
/akn/my/act/pua/2025/113
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2025
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 113 2025, currently marked in force and first recorded in 2025.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Perintah Cukai Pendapatan (Pengecualian) 2009 [P.U. (A) 152/2009], yang disebut
“Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2 dengan menggantikan subsubperenggan (3)(c) dengan subsubperenggan yang berikut:
“(c) jumlah amaun elaun penjagaan bagi anak, ibu atau bapa, ibu atau bapa angkat, atau datuk atau nenek tidak boleh melebihi
RM3,000.00 setahun;”.
Seksyen 3
Pindaan Jadual
Jadual dengan menggantikan perkataan
“Elaun penjagaan anak” dengan perkataan “Elaun penjagaan bagi anak, ibu atau bapa, ibu atau bapa angkat, atau datuk atau nenek”.
Dibuat 21 Mac 2025
[Ruj: MOF.TAX(S)700-1/3/14 JLD.4 SK.10; LHDN.AY.A 600-12/1/7(29)-393; 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) 113 3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2009 (AMENDMENT) ORDER 2025
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the Income Tax (Exemption) Order 2009
(Amendment) Order 2025.
(2)
This Order has effect from the year of assessment 2025.
Amendment of paragraph 2 2.
The Income Tax (Exemption) Order 2009 [P.U. (A) 152/2009], which is referred to as the “principal Order” in this Order, is amended in paragraph 2 by substituting for subsubparagraph (3)(c) the following subsubparagraph:
“(c)
the total amount of the care allowance for child, parents, adoptive parents, or grandparents shall not exceed RM3,000.00 per year;”.
Amendment of Schedule 3.
The principal Order is amended in the Schedule by substituting for the words
“Child care allowance” the words “Care allowance for child, parents, adoptive parents, or grandparents”.
Made 21 March 2025
[Ruj: MOF.TAX(S)700-1/3/14 JLD.4 SK.10; LHDN.AY.A 600-12/1/7(29)-393; 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]
Common questions
- What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 113 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2009 (PINDAAN) 2025 is published at lom.agc.gov.my.