/akn/my/act/pua/2025/149

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025

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Type
P.U. (A)
Status
In force
Enacted
2025
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 149 2025, currently marked in force and first recorded in 2025.

Opening note

Preamble

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  1. 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

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(1)

Perintah ini bolehlah dinamakan

Perintah Cukai Pendapatan

(Pengecualian) 2025 (Pindaan) 2025.

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(2)

Perintah ini berkuat kuasa mulai tahun taksiran 2023 hingga tahun taksiran 2027.

Pindaan perenggan 2

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Seksyen 2

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Perintah Cukai Pendapatan (Pengecualian) 2025 [P.U. (A) 59/2025] dipinda dalam subsubperenggan 2(1)(j) dengan menggantikan perkataan “anggota” dengan perkataan “benefisiari”.

Dibuat 18 April 2025

[Perb.MOF.TAX(S)700-2/1/69Jld.3; 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) 149 3

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) ORDER 2025 (AMENDMENT) ORDER 2025

Opening note

Preamble

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  1. 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 2025

(Amendment) Order 2025.

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(2)

This Order has effect from the year of assessment 2023 to the year of assessment 2027.

Amendment of paragraph 2 2.

The Income Tax (Exemption) Order 2025 [P.U. (A) 59/2025] is amended in subsubparagraph 2(1)(j) by substituting for the word “member” the word

“beneficiary”.

Made 18 April 2025

[Perb.MOF.TAX(S)700-2/1/69Jld.3; 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]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 149 2025, currently marked in force and first recorded in 2025.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 was first recorded in 2025.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 is published at lom.agc.gov.my.
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2025 (PINDAAN) 2025 (No. 149)