Seksyen 1
(2)
Perintah ini disifatkan telah mula berkuat kuasa dari tahun taksiran 2014.
Pengecualian
/akn/my/act/pua/2015/40
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2015
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 40 2015, currently marked in force and first recorded in 2015.
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
Menteri mengecualikan seseorang individu daripada pembayaran cukai pendapatan berkenaan dengan anuiti tertangguh yang dikeluarkan oleh individu itu sebelum mencapai umur lima puluh lima tahun, yang dikontrakkan oleh individu itu dengan penanggung insurans yang menjalankan perniagaan hayat dan dilesenkan di bawah Akta Perkhidmatan Kewangan 2013 [Akta 758] atau pengendali takaful yang menjalankan perniagaan takaful keluarga dan dilesenkan di bawah Akta Perkhidmatan
Kewangan Islam 2013 [Akta 759], dalam tempoh 1 Januari 2014 hingga 31 Mei 2014.
Seksyen 3
Ketidakpakaian
Perintah ini.
Dibuat 18 Februari 2015
[Perb. CR (8. 20) 116/1-138 (2012) JLD. 6 (SK. 9); LHDN. 01/35(S)/42/51 klt 20;
PN(PU2)80/LXXVII]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]
3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2015
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 is deemed to have come into operation from the year of assessment 2014.
Exemption 2.
The Minister exempts an individual from the payment of income tax in respect of deferred annuity withdrawn by the individual before reaching the age of fifty-five, which was contracted for by the individual with an insurer carrying on life business and licensed under the Financial Services Act 2013 [Act 758] or a takaful operator carrying on family takaful business and licensed under the Islamic Financial Services Act 2013
[Act 759], for the period from 1 January 2014 until 31 May 2014.
Non-application 3.
Section 109G of the Act shall not apply to the income exempted under this Order.
Made 18 February 2015
[Perb. CR (8. 20)116/1-138 (2012) JLD. 6 (SK. 9); LHDN. 01/35/(S)/42/51 klt 20;
PN(PU2) 80/LXXVII]
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) 2015?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 40 2015, currently marked in force and first recorded in 2015.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 was first recorded in 2015.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2015 is published at lom.agc.gov.my.