Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 still in force?

Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is currently in force.

When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 take effect?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 was first recorded in 2019.

How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 contains 4 sections.

Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019?

The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is published at lom.agc.gov.my.

/akn/my/act/pua/2019/53

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 53 2019, currently marked in force and first recorded in 2019.

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) 2019.

(2)

Perintah ini berkuat kuasa mulai tahun taksiran 2019.

Pemakaian

Seksyen 2

Perintah ini hendaklah terpakai bagi Bon Yen Jepun Malaysia – Siri A (2019) yang

Dijamin oleh Bank Jepun untuk Kerjasama Antarabangsa (Untuk Pelabur Institusi

Sahaja)

(Tekikaku

Kikan

Toshika

Gentei)

dengan nilai nominal sehingga

Yen dua ratus bilion (¥200,000,000,000.00), selain stok pinjaman boleh ubah, yang diterbitkan oleh Kerajaan Malaysia.

Seksyen 3

Pengecualian

(1)

Menteri mengecualikan mana-mana orang yang tidak bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh dari Malaysia bagi—

(a)

faedah yang disebut dalam perenggan 4(c) Akta; atau

(b)

perkhidmatan teknikal yang disebut dalam subperenggan 4A(ii) Akta, berhubung dengan terbitan bon yang disebut dalam perenggan 2.

(2)

Pengecualian yang disebut dalam subperenggan (1) adalah bagi tempoh sepuluh tahun bermula dari tahun taksiran 2019.

(3)

Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain, di bawah Akta.

Ketidakpakaian

Seksyen 4

Seksyen 109 dan 109B Akta tidak terpakai bagi pendapatan yang disebut dalam perenggan 3.

Dibuat 25 Februari 2019

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9);LHDN.01; PN(PU2)80/XCIV]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) ORDER 2019

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 2019.

(2)

This Order has effect from the year of assessment 2019.

Application 2.

This Order shall apply to Malaysia Japanese Yen Bonds - Series A (2019)

Guaranteed by Japan Bank for International Cooperation (For Qualified Institutional

Investors Only) (Tekikaku Kikan Toshika Gentei) with the nominal value up to two hundred billion Yen (¥200,000,000,000.00), other than convertible loan stock, issued by the Government of Malaysia.

Exemption 3.

(1)

The Minister exempts any person not resident in Malaysia from the payment of income tax in respect of income derived from Malaysia for—

(a)

interest referred to in paragraph 4(c) of the Act; or

(b)

technical services referred to in subparagraph 4A(ii)of the Act, in relation to the issuance of the bonds referred to in paragraph 2.

(2)

The exemption referred to in subparagraph (1) shall be for a period of ten years commencing from the year of assessment 2019.

(3)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the person from complying with any requirement to submit any return or statement of accounts or to furnish any other information, under the Act.

Non-application 4.

Sections 109 and 109B of the Act shall not apply to the income referred to in paragraph 3.

Made 25 February 2019

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9);LHDN.01; PN(PU2)80/XCIV]

LIM GUAN ENG

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) 2019?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 53 2019, currently marked in force and first recorded in 2019.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 was first recorded in 2019.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2019 is published at lom.agc.gov.my.