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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013

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Type
P.U. (A)
Status
In force
Enacted
2013
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 is Malaysia P.U. (A), cited as P.U. (A) 262 2013, currently marked in force and first recorded in 2013.

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 2

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(1)

Menteri mengecualikan BNM Kijang Berhad atau mana-mana pemegang

Sukuk Kijang daripada pembayaran cukai pendapatan dalam tempoh asas bagi suatu tahun taksiran berhubung dengan apa-apa pendapatan yang diperoleh daripada Sukuk

Kijang.

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(2)

Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan BNM Kijang Berhad atau pemegang Sukuk Kijang daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah peruntukan Akta.

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(3)

Bagi maksud Perintah ini, “Sukuk Kijang” ertinya sekuriti Islam yang mempunyai nilai nominal sehingga dua ratus lima puluh juta dolar Amerika Syarikat

(USD$250,000,000) yang diterbitkan atau akan diterbitkan mengikut prinsip Shariah

Ijarah oleh BNM Kijang Berhad.

Ketidakpakaian

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Seksyen 3

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Peruntukan seksyen 109 dan 109B Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah Perintah ini.

P.U. (A) 262 3

Dibuat 6 Ogos 2013

[Perb.CR(8.09)681/2-61(SJ.18)JLD.12(SK.10);LHDN.01/35/(S)/45/51/231-2;

PN(PU2)80/LXXI]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai

Pendapatan 1967]

P.U. (A) 262 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 10) ORDER 2013

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) (No. 10)

Order 2013.

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(2)

This Order comes into operation on 12 August 2013.

Exemption 2.

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(1)

The Minister exempts BNM Kijang Berhad or any holder of Sukuk Kijang from the payment of income tax in the basis period for a year of assessment in relation to any income derived from Sukuk Kijang.

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(2)

Nothing in subparagraph (1) shall absolve or is deemed to have absolved

BNM Kijang Berhad or the holder of Sukuk Kijang 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.

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(3)

For the purpose of this Order, “Sukuk Kijang” means the Islamic securities of nominal value of up to two hundred and fifty million United States dollars

(USD$250,000,000) issued or to be issued in accordance with the Shariah principle of

Ijarah by BNM Kijang Berhad.

Non-application 3.

The provisions of sections 109 and 109B of the Act shall not apply to the income exempted under this Order.

P.U. (A) 262 5

Made 6 August 2013

[Perb.CR(8.09)681/2-61(SJ.18)JLD.12(SK.10);LHDN.01/35/(S)/45/51/231-2;

PN(PU2)80/LXXI]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[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) (NO. 10) 2013?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 is Malaysia P.U. (A), cited as P.U. (A) 262 2013, currently marked in force and first recorded in 2013.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 was first recorded in 2013.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2013 is published at lom.agc.gov.my.