Seksyen 1
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2014 hingga tahun taksiran 2016.
Syarikat yang layak
/akn/my/act/pua/2014/150
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2014
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 150 2014, currently marked in force and first recorded in 2014.
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
Dalam Perintah ini, “syarikat yang layak” ertinya suatu syarikat yang—
(c)
memegang suatu Lesen Perkhidmatan Pasaran Modal di bawah
Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] untuk menjalankan perniagaan yang disebut dalam subperenggan 3(1).
Pengecualian
Seksyen 3
(1)
Menteri mengecualikan suatu syarikat yang layak dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanunnya yang diperoleh daripada perniagaan yang menyediakan perkhidmatan pengurusan kumpulan wang kepada amanah perniagaan atau amanah pelaburan harta tanah di Malaysia yang diuruskan menurut prinsip Syariah dan diperakukan oleh Suruhanjaya Sekuriti.
P.U. (A) 150 3
(2)
Dalam subperenggan (1)—
(a)
pengurusan kumpulan wang mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Pasaran Modal dan
Perkhidmatan 2007;
(b)
amanah perniagaan mempunyai erti yang sama yang diberikan kepadanya di bawah
Akta
Pasaran
Modal dan
Perkhidmatan 2007; dan
(c)
amanah pelaburan harta tanah mempunyai erti yang sama yang diperuntukkan dalam garis panduan yang berhubungan dengan amanah pelaburan harta tanah yang dikeluarkan oleh Suruhanjaya
Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007.
(3)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan syarikat yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberi apa-apa maklumat lain di bawah peruntukan Akta.
Akaun berasingan
Seksyen 4
(1)
Syarikat yang layak hendaklah menyenggara suatu akaun berasingan bagi pendapatan yang diperoleh daripada perniagaan yang disebut dalam subperenggan 3(1) bagi tempoh asas bagi setiap tahun taksiran dan pendapatan itu hendaklah dianggap sumber pendapatan berasingan dan berlainan syarikat yang layak itu.
P.U. (A) 150 4
Dibuat 15 Mei 2014
[Perb. CR(8.20)116/1-138(2014)(SK.8);LHDN. 01/35/(S)/42/51/231-17.15;
PN(PU2)80/LXXIV]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai
Pendapatan 1967]
P.U. (A) 150 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2014
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.
(2)
This Order has effect from the year of assessment 2014 until the year of assessment 2016.
Qualifying company 2.
In this Order, “qualifying company” means a company which—
(c)
holds a Capital Markets Services Licence under the Capital Markets and
Services Act 2007 [Act 671] to carry on the business referred to in subparagraph 3(1).
Exemption 3.
(1)
The Minister exempts a qualifying company for the basis period for a year of assessment from the payment of income tax in respect of its statutory income derived from a business of providing fund management services to business trust or real estate investment trust in Malaysia which is managed in accordance with Syariah principles and certified by the Securities Commission.
(2)
In subparagraph (1)—
P.U. (A) 150 6
(a)
a fund management has the same meaning assigned to it in the
Capital Markets and Services Act 2007;
(b)
a business trust has the same meaning assigned to it in the
Capital Markets and Services Act 2007; and
(c)
a real estate investment trust has the same meaning as provided in the guidelines relating to real estate investment trust issued by the
Securities
Commission under the
Capital
Markets and
Services Act 2007.
(3)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying company from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the provisions of the
Act.
Separate account 4.
The qualifying company shall maintain a separate account for the income derived from the business referred to in subparagraph 3(1) for the basis period for each year of assessment and that income shall be treated as a separate and distinct business source of the qualifying company.
Made 15 May 2014
[Perb. CR(8.20)116/1-138(2014)(SK.8);LHDN. 01/35/(S)/42/51/231-17.15;
PN(PU2)80/LXXIV]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second Minister of Finance
[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) 2014?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 150 2014, currently marked in force and first recorded in 2014.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 was first recorded in 2014.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2014 is published at lom.agc.gov.my.