Seksyen 1
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2023 hingga tahun taksiran 2027.
Pengecualian
/akn/my/act/pua/2025/59
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025
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
- 2025
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 59 2025, currently marked in force and first recorded in 2025.
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—
(a)
suatu syarikat Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada dividen yang diterima;
(b)
mana-mana orang daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada dividen yang diterima daripada suatu syarikat Labuan yang dibayar, dikredit atau diagihkan daripada pendapatan yang diperoleh daripada aktiviti perniagaan Labuan atau pendapatan yang dikecualikan daripada cukai;
(c)
seseorang bukan pemastautin daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada faedah yang diterima daripada suatu syarikat Labuan selain faedah yang terakru kepada suatu perniagaan yang dijalankan oleh orang bukan pemastautin di Malaysia jika orang bukan pemastautin itu dilesenkan untuk menjalankan perniagaan di bawah
P.U. (A) 59 3
Akta
Perkhidmatan
Kewangan 2013
[Akta 758]
atau
Akta Perkhidmatan Kewangan Islam 2013 [Akta 759];
(d)
suatu syarikat Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada faedah yang diterima daripada syarikat Labuan yang lain;
(e)
seseorang pemastautin selain orang berlesen untuk menjalankan perniagaan di bawah Akta Perkhidmatan Kewangan 2013 atau
Akta Perkhidmatan Kewangan Islam 2013 daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada faedah yang diterima daripada suatu syarikat Labuan;
(f)
seseorang bukan pemastautin daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada royalti yang diterima daripada suatu syarikat Labuan;
(g)
suatu syarikat Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada royalti yang diterima daripada syarikat Labuan yang lain;
(h)
seseorang benefisiari daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada pengagihan yang diterima daripada suatu amanah Labuan atau suatu amanah
Islam Labuan;
(i)
seseorang rakan kongsi bagi perkongsian terhad Labuan, perkongsian liabiliti terhad Labuan, perkongsian terhad Islam
Labuan atau perkongsian liabiliti terhad Islam Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada pengagihan keuntungan selepas cukai yang dibayar, dikredit atau diagihkan oleh perkongsian terhad Labuan,
P.U. (A) 59 4
perkongsian liabiliti terhad Labuan, perkongsian terhad Islam
Labuan atau perkongsian liabiliti terhad Islam Labuan;
(j)
seseorang anggota yayasan Labuan atau yayasan Islam Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada pengagihan keuntungan selepas cukai yang diterima daripada yayasan Labuan atau yayasan Islam
Labuan;
(k)
seseorang bukan pemastautin daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada amaun yang diterima daripada suatu syarikat Labuan sebagai balasan bagi perkhidmatan, nasihat atau bantuan sebagaimana yang dinyatakan dalam perenggan 4A(i) dan (ii) Akta; dan
(l)
suatu syarikat Labuan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada amaun yang diterima daripada syarikat Labuan yang lain sebagai balasan bagi perkhidmatan, nasihat atau bantuan sebagaimana yang dinyatakan dalam perenggan 4A(i) dan (ii) Akta.
(2)
Bagi maksud perenggan ini—
“amanah Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Amanah Labuan 1996 [Akta 554];
“amanah Islam Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010
[Akta 705];
“perkongsian liabiliti terhad Islam Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan Kewangan dan Sekuriti Islam
Labuan 2010;
P.U. (A) 59 5
“perkongsian liabiliti terhad Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkongsian Terhad dan Perkongsian Liabiliti
Terhad Labuan 2010 [Akta 707];
“perkongsian terhad Islam Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan Kewangan dan Sekuriti Islam
Labuan 2010;
“perkongsian terhad Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkongsian Terhad dan Perkongsian Liabiliti Terhad
Labuan 2010;
“syarikat Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Cukai Aktiviti Perniagaan Labuan 1990 [Akta 445];
“yayasan”
mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010; dan
“yayasan Islam Labuan” mempunyai erti yang diberikan kepadanya dalam subseksyen 2(1) Akta Perkhidmatan Kewangan dan Sekuriti Islam Labuan 2010.
Pemakaian perenggan 5 dan 6 Jadual 7A kepada Akta
Seksyen 3
Bagi maksud subsubperenggan 2(1)(b), perenggan 5 dan 6 Jadual 7A kepada Akta hendaklah terpakai, mutatis mutandis, bagi amaun pendapatan yang dikecualikan kepada syarikat yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia.
Seksyen 4
Pemotongan cukai di bawah seksyen 109, 109B dan 109C Akta
(a)
subsubperenggan 2(1)(c) dan (d) tidak dibenarkan apa-apa pemotongan cukai di bawah seksyen 109 Akta;
P.U. (A) 59 6
(b)
subsubperenggan 2(1)(f) dan (g) tidak dibenarkan apa-apa pemotongan cukai di bawah seksyen 109 Akta;
(c)
subsubperenggan 2(1)(k) dan (l) tidak dibenarkan apa-apa pemotongan cukai di bawah seksyen 109B Akta; atau
(d)
subsubperenggan 2(1)(e) tidak dibenarkan apa-apa pemotongan cukai di bawah seksyen 109C Akta.
Pembatalan
Seksyen 5
Perintah Cukai Pendapatan (Pengecualian) (No. 22) 2007 [P.U. (A) 437/2007]
dibatalkan.
Dibuat 24 Januari 2025
[Perb. MOF.TAX (S) 700-2/1/69 Jld.2; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 59 7
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) ORDER 2025
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.
(2)
This Order has effect from the year of assessment 2023 to the year of assessment 2027.
Exemption 2.
(1)
The Minister exempts—
(a)
a Labuan company from the payment of income tax in respect of chargeable income from dividends received;
(b)
any person from the payment of income tax in respect of chargeable income from dividends received from a Labuan company which are paid, credited or distributed out of income derived from a
Labuan business activity or income exempted from tax;
(c)
a non-resident person from the payment of income tax in respect of chargeable income from interest received from a Labuan company other than interest accruing to a business carried on by a non-resident person in Malaysia if that non-resident person is licensed to carry on a business under the Financial Services
Act 2013 [Act 758] or the Islamic Financial Services Act 2013
[Act 759];
P.U. (A) 59 8
(d)
a Labuan company from the payment of income tax in respect of chargeable income from interest received from another Labuan company;
(e)
a resident person other than a licensed person to carry on a business under the
Financial
Services
Act 2013
or the Islamic Financial Services Act 2013 from payment of income tax in respect of chargeable income from interest received from a Labuan company;
(f)
a non-resident person from the payment of income tax in respect of chargeable income from royalties received from a Labuan company;
(g)
a Labuan company from the payment of income tax in respect of chargeable income from royalties received from another
Labuan company;
(h)
a beneficiary from the payment of income tax in respect of chargeable income from distributions received from a Labuan trust or Labuan Islamic trust;
(i)
a partner of a Labuan limited partnership, a Labuan limited liability partnership, a Labuan Islamic limited partnership or a Labuan
Islamic limited liability partnership from the payment of income tax in respect of chargeable income from distributions of profit after tax paid, credited or distributed by the Labuan limited partnership,
Labuan limited liability partnership, Labuan Islamic limited partnership or Labuan Islamic limited liability partnership;
(j)
a member of a Labuan foundation or a Labuan Islamic foundation from the payment of income tax in respect of chargeable income from distributions of profit after tax received from the Labuan foundation or Labuan Islamic foundation;
P.U. (A) 59 9
(k)
a non-resident person from the payment of income tax in respect of chargeable income from amount received from a Labuan company in consideration of services, advice or assistance as specified in paragraphs 4A(i) and (ii) of the Act; and
(l)
a Labuan company from the payment of income tax in respect of chargeable income from amounts received from another Labuan company in consideration of services, advice or assistance as specified in paragraphs 4A(i) and (ii) of the Act.
(2)
For the purposes of this paragraph—
“Labuan trust" has the meaning assigned to it in subsection 2(1) of the
Labuan Trusts Act 1996 [Act 554];
“Labuan
Islamic trust”
has the meaning assigned to it in subsection 2(1) of the Labuan Islamic Financial Services and Securities Act 2010
[Act 705];
“Labuan Islamic limited liability partnership” has the meaning assigned to it in subsection 2(1) of the Labuan Islamic Financial Services and Securities Act 2010;
“Labuan limited liability partnership” has the meaning assigned to it in subsection 2(1) of the Labuan Limited Partnerships and Limited Liability Partnerships
Act 2010 [Act 707];
“Labuan Islamic limited partnership” has the meaning assigned to it in subsection 2(1) of the Labuan Islamic Financial Services and Securities Act 2010;
“Labuan limited partnership” has the meaning assigned to it in subsection 2(1) of the Labuan Limited Partnerships and Limited Liability
Partnerships Act 2010;
P.U. (A) 59 10
“Labuan company” has the meaning assigned to it in subsection 2(1) of the
Labuan Business Activity Tax Act 1990 [Act 445];
“foundation” has the meaning assigned to it in subsection 2(1) of the
Labuan Islamic Financial Services and Securities Act 2010; and
“Labuan
Islamic foundation”
has the meaning assigned to it in subsection 2(1) of the Labuan Islamic Financial Services and Securities Act 2010.
Application of paragraphs 5 and 6 of Schedule 7A to Act 3.
For the purposes of subsubparagraph 2(1)(b), paragraphs 5 and 6 of Schedule 7A to the Act shall apply, mutatis mutandis, to the amount of income exempted to a company incorporated under the Companies Act 2016 [Act 777] and resident in Malaysia.
Tax deduction under section 109, 109B and 109C of Act 4.
Any person who has been granted an exemption under—
(a)
subsubparagraphs 2(1)(c) and (d) shall not be allowed to any deduction of tax under section 109 of the Act;
(b)
subsubparagraphs 2(1)(f) and (g) shall not be allowed to any deduction of tax under section 109 of the Act;
(c)
subsubparagraphs 2(1)(k) and (l) shall not be allowed to any deduction of tax under section 109B of the Act; or
(d)
subsubparagraph 2(1)(e) shall not be allowed to any deduction of tax under section 109C of the Act.
Revocation 5.
The Income Tax (Exemption) (No. 22) Order 2007 [P.U. (A) 437/2007]
is revoked.
P.U. (A) 59 11
Made 24 January 2025
[Perb. MOF.TAX (S) 700-2/1/69 Jld.2; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[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) 2025?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 59 2025, currently marked in force and first recorded in 2025.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 was first recorded in 2025.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 is published at lom.agc.gov.my.