/akn/my/act/pua/2021/30
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021
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
- 2021
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 30 2021, currently marked in force and first recorded in 2021.
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 seorang pekerja daripada pembayaran cukai pendapatan berhubung dengan nilai manfaat yang diterima oleh pekerja itu daripada majikannya terhad kepada amaun tidak melebihi lima ribu ringgit dalam menentukan pendapatan kasar daripada penggajiannya dalam tempoh asas bagi suatu tahun taksiran.
(2)
Bagi maksud subperenggan (1), nilai manfaat hendaklah bagi tujuan untuk mendapatkan telefon pintar, tablet atau komputer peribadi.
(3)
Tiada apa-apa dalam subperenggan 2(1) boleh melepaskan atau disifatkan telah melepaskan pekerja itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah peruntukan Akta.
Ketidakpakaian
Seksyen 3
Perintah ini tidak terpakai bagi seseorang pekerja—
(b)
jika pekerja ialah rakan kongsi majikan dalam suatu perkongsian; atau
P.U. (A) 30 3
(c)
jika majikannya ialah suatu syarikat, pekerja itu mempunyai kawalan atau kuasa untuk memastikan bahawa urusan syarikat itu atau mana-mana syarikat lain yang mempunyai kawalan ke atas majikan pekerja itu dijalankan menurut kehendak pekerja itu melalui cara yang berikut:
(i)
dengan cara pemegangan saham dalam syarikat itu atau mana-mana syarikat lain itu;
(ii)
dengan pemilikan kuasa mengundi dalam syarikat itu atau mana-mana syarikat lain itu; atau
(iii)
dengan cara apa-apa kuasa yang diberikan melalui perlembagaan syarikat atau apa-apa dokumen lain yang mengawal selia syarikat itu atau mana-mana syarikat lain itu.
Dibuat 8 Januari 2021
[LHDN.AY.A.600-12/1/7(29)-54; MOF.TAX(S)700-1/3/14; PN(PU2)80/C]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 30 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2021
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 an employee from the payment of income tax in relation to the value of benefit which is received by the employee from his employer limited to an amount not exceeding five thousand ringgit in ascertaining the gross income from his employment in the basis period for a year of assessment.
(2)
For the purpose of subparagraph (1), the value of the benefit shall be for the purpose to acquire smartphone, tablet or personal computer.
(3)
Nothing in subparagraph 2(1) shall absolve or deemed to have absolved the employee from complying with any requirement to submit any return or statement or statement of accounts or to furnish any other information under the provisions of the Act.
Non-application 3.
This Order shall not apply to an employee—
(b)
where the employee is the employer’s partner in a partnership; or
P.U. (A) 30 5
(c)
where his employer is a company, the employee has the control or power to secure that the affairs of the company or any other company that has control over his employer are conducted in accordance with the wish of the employee in the following manner:
(i)
by means of the holding of shares in the company or such other company;
(ii)
by possession of voting power in relation to the company or such other company; or
(iii)
by exercising any power conferred in the constitution of the company or other documents regulating the company or such other company.
Made 8 January 2021
[LHDN.AY.A.600-12/1/7(29)-54; MOF.TAX(S)700-1/3/14; PN(PU2)80/C]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before Dewan Rakyat pursuant to subsection 127(4) of the Income Tax Act 1967]
Common questions
- What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 is Malaysia P.U. (A), cited as P.U. (A) 30 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 was first recorded in 2021.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2021 is published at lom.agc.gov.my.