PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2022

Bagi maksud subperenggan (1), pendapatan yang boleh dikenakan cukai berhubung dengan apa-apa pendapatan yang diterima di Malaysia dari luar Malaysia dalam tempoh asas bagi tahun taksiran 2022 hendaklah ditentukan mengikut formula yang berikut:

Jika pendapatan yang boleh dikenakan cukai berhubung dengan pendapatan yang diterima di Malaysia dari luar Malaysia itu telah ditentukan di bawah subperenggan (2), apa-apa lebihan daripada pendapatan yang boleh dikenakan cukai bagi syarikat itu yang tertakluk kepada cukai hendaklah dikenakan cukai pendapatan bagi tahun taksiran 2022

di bawah subperenggan 2(1)

atau 2(2) Bahagian I Jadual 1 kepada Akta, mengikut mana-mana yang berkenaan.

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan suatu syarikat daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah peruntukan Akta.

A

—

B x C iaitu

A ialah pendapatan berkanun berhubung dengan pendapatan yang diterima di

Malaysia dari luar Malaysia dalam tempoh asas bagi tahun taksiran 2022;

B ialah pendapatan agregat dalam tempoh asas bagi tahun taksiran 2022;

C ialah pendapatan yang boleh dikenakan cukai syarikat itu dalam tempoh asas bagi tahun taksiran 2022.

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Dibuat 1 April 2022

[Perb. MOF.TAX(S)700-1/1/33; LHDN.AY.A.600-12/1(29)-191; PN(PU2)80/JLD. 105]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

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INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) ORDER 2022

This order may be cited as the

Income

Tax

(Exemption)

Order 2022.

This Order has effect for the year of assessment 2022.

Application 2.

This Order shall apply to a company which has income received in Malaysia from outside Malaysia from 1 July 2022.

Interpretation 3.

In this Order—

“income received in Malaysia from outside Malaysia” means income arising from outside Malaysia which is brought into Malaysia;

“company” means a company which is incorporated or registered under the

Companies Act 2016 [Act 777] and resident in Malaysia.

Exemption 4.

The Minister exempts the application of the provision of subparagraph 2(2)

of Part I of Schedule 1 to the Act, to a company in respect of its chargeable income in relation to any income received in Malaysia from outside Malaysia in the basis period for the year of assessment 2022.

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For the purposes of subparagraph (1), the chargeable income in relation to any income received in Malaysia from outside Malaysia in the basis period for the year of assessment 2022 shall be determined in accordance with the following formula:

Where chargeable income in relation to the income received in Malaysia from outside Malaysia has been determined under subparagraph (2), any excess of the chargeable income of that company which is subject to tax shall be charged to income tax for the year of assessment 2022 under subparagraph 2(1)

or 2(2) of Part I of Schedule 1 to the Act, as the case may be.

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

A

—

B x C where

A is the statutory income in relation to the income received in Malaysia from outside Malaysia in the basis period for the year of assessment 2022;

B is the aggregate income in the basis period for the year of assessment 2022;

C is the chargeable income of the company in the basis period for the year of assessment 2022.

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Made 1 April 2022

[Perb. MOF.TAX(S)700-1/1/33; LHDN.AY.A.600-12/1(29)-191; PN(PU2)80/JLD. 105]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the

Income Tax Act 1967]