/akn/my/act/pua/2017/52
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2017
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 52 2017, currently marked in force and first recorded in 2017.
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
(1)
Menteri mengecualikan suatu institusi atau organisasi keagamaan dalam tempoh asas bagi suatu tahun taksiran—
(a)
daripada pembayaran cukai berkenaan dengan pendapatan kasar yang diperoleh daripada semua sumber; dan
(2)
Bagi maksud perenggan ini, “institusi atau organisasi keagamaan” ertinya suatu institusi atau organisasi keagamaan—
(a)
yang ditubuhkan di Malaysia semata-mata bagi maksud ibadat keagamaan atau pemajuan agama dan tidak dikendalikan atau dijalankan terutamanya bagi keuntungan; dan
(b)
yang berdaftar dengan Pendaftar Pertubuhan Malaysia atau di bawah mana-mana undang-undang bertulis yang mengawal selia institusi atau organisasi itu.
P.U. (A) 52 3
Dibuat 7 Februari 2017
[Perb. CR(8.09)294/6/4-18(SJ.5)(2016); LHDN.01/10.5-3/68-3-40; PN(PU2)80/LXXXVI]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 52 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2017
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)
The Minister exempts a religious institution or organization in the basis period for a year of assessment—
(a)
from the payment of tax in respect of gross income derived from all sources; and
(2)
For the purpose of this paragraph, “a religious institution or organization”
means a religious institution or organization—
(a)
which is established in Malaysia exclusively for the purpose of religious worship or the advancement of religion and is not operated or conducted primarily for profit; and
(b)
which is registered with the Registrar of Societies Malaysia or under any written law governing such institution or organization.
P.U. (A) 52 5
Made 7 February 2017
[Perb. CR(8.09)294/6/4-18(SJ.5)(2016); LHDN.01/10.5-3/68-3-40; PN(PU2)80/LXXXVI]
DATUK SERI JOHARI BIN ABDUL GHANI
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) 2017?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 52 2017, currently marked in force and first recorded in 2017.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 was first recorded in 2017.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2017 is published at lom.agc.gov.my.