/akn/my/act/pua/2016/40
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016
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
- 2016
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 is Malaysia P.U. (A), cited as P.U. (A) 40 2016, currently marked in force and first recorded in 2016.
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 pemakaian
Seksyen 2
(1)
Menteri mengecualikan individu pemastautin di Malaysia daripada pembayaran cukai pendapatan dalam tempoh asas bagi tahun taksiran berkenaan dengan pendapatan yang boleh dikenakan cukai yang disebut dalam subperenggan (2)
dengan syarat jumlah pendapatan agregat individu itu dalam tempoh asas bagi tahun taksiran itu hendaklah tidak melebihi sembilan puluh enam ribu ringgit.
(2)
Amaun pendapatan yang boleh dikenakan cukai yang dikecualikan di bawah subperenggan (1) ialah dua ribu ringgit.
Dibuat 15 Februari 2016
[Perb.
CR(8.09)
681/2-61
(SJ.12)
JLD.9(SK.II);
LHDN.01/10.5-1/64-13;
PN(PU2)80/LXXIX]
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) 40 3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2016
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 application 1.
(1)
The Minister exempts an individual resident in Malaysia from the payment of income tax in the basis period for the year of assessment in respect of his chargeable income referred to in subparagraph (2) provided that his total aggregate income in the basis period for that year of assessment shall not exceed ninety six thousand ringgit.
(2)
The amount of chargeable income to be exempted under subparagraph (1) is two thousand ringgit.
Made 15 February 2016
[Perb.
CR(8.09)
681/2-61
(SJ.12)
JLD.9(SK.II);
LHDN.01/10.5-1/64-13;
PN(PU2)80/LXXIX]
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) 2016?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 is Malaysia P.U. (A), cited as P.U. (A) 40 2016, currently marked in force and first recorded in 2016.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 was first recorded in 2016.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2016 is published at lom.agc.gov.my.