PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2018 (PINDAAN) 2024

Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2018 [P.U. (A) 389/2018], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2—

Perintah ibu dipinda dengan menggantikan perenggan 3 dengan perenggan yang berikut:

“Syarikat yang layak 3.

Perintah ibu dipinda dengan memasukkan selepas perenggan 3 perenggan yang berikut:

“Aktiviti menjanakan pendapatan teras

Jadual 1 sebagaimana yang diluluskan oleh Menteri, tetapi tidak termasuk aktiviti perdagangan, pengilangan atau penyediaan perkhidmatan telekomunikasi.”.

Perenggan baharu 4A

5.

Perintah ibu dipinda dengan memasukkan selepas perenggan 4 perenggan yang berikut:

“Syarikat berkaitan kepada syarikat yang layak 4A.

(1)

Jika suatu syarikat yang layak mempunyai mana-mana syarikat berkaitan yang telah diberikan pengecualian berkenaan dengan aktiviti menjanakan pendapatan teras, syarikat yang layak itu tidak layak diberikan pengecualian di bawah subperenggan 4(1) berkenaan dengan aktiviti menjanakan pendapatan teras yang sama.

(2)

Bagi maksud perenggan ini, “syarikat berkaitan” mempunyai erti yang sama yang diberikan kepadanya dalam subseksyen 2(1)

Akta Penggalakan Pelaburan 1986 [Akta 327].”.

Perenggan baharu 6A

6.

Perintah ibu dipinda dengan memasukkan selepas perenggan 6 perenggan yang berikut:

“Penyerahan pengecualian 6A.

(1)

Menteri boleh, kecuali jika syarikat yang layak tidak mematuhi mana-mana syarat yang dikenakan oleh Menteri, membenarkan syarikat yang layak untuk menyerahkan pengecualian yang diberikan di bawah Perintah ini melalui notis secara bertulis kepada Menteri.

P.U. (A) 84 6

(2)

Penyerahan pengecualian yang disebut dalam subperenggan (1)

hendaklah berkuat kuasa—

(a)

pada tarikh kelulusan penganugerahan status

Koridor

Raya

Multimedia diberikan kepada syarikat yang layak itu; atau

(b)

dalam hal jika tempoh pengecualian telah bermula—

(i)

pada tarikh permohonan bagi penyerahan pengecualian itu diterima oleh Menteri; atau

(ii)

pada hari pertama dalam tempoh asas bagi tahun taksiran yang permohonan bagi penyerahan pengecualian itu diterima oleh Menteri.”.

Pindaan perenggan 9 7.

Perenggan 9 Perintah ibu dipinda—

(a)

dalam subsubperenggan (2)(b), dengan memasukkan selepas perkataan

“syarikat sedia ada yang layak itu”

perkataan

“dan apa-apa aktiviti tambahan yang diluluskan oleh Menteri sebagai suatu aktiviti menjanakan pendapatan teras”;

(b)

dalam subsubperenggan (2)(d)—

(i)

dengan menggantikan subsubsubperenggan

(i)

dengan subsubsubperenggan yang berikut:

‟(i)

subsubperenggan 3(1)(a) dan (b);”;

P.U. (A) 84 7

(ii)

dalam subsubsubperenggan (ii), dengan menggantikan noktah di hujung subsubsubperenggan itu dengan perkataan “; dan”; dan

(iii)

dengan memasukkan selepas subsubsubperenggan

(ii)

subsubsubperenggan yang berikut:

“(iii) perenggan 5.”; dan

(c)

dalam subperenggan (4)—

(i)

dalam subsubperenggan (a), dengan memasukkan selepas perkataan “tempoh pengecualian bagi lima tahun pertama di bawahnya telah tamat sebelum 1 Januari 2019” perkataan

“atau tempoh pengecualian yang diberikan di bawah subperenggan (1) telah tamat”;

(ii)

dengan memasukkan selepas subsubperenggan

(a)

subsubperenggan yang berikut:

“(aa)

aktiviti menjanakan pendapatan teras hendaklah aktiviti yang diluluskan di bawah penganugerahan status

Koridor Raya Multimedia bagi syarikat sedia ada yang layak yang telah tamat tempoh pengecualian itu dan apa-apa aktiviti tambahan yang diluluskan oleh Menteri sebagai aktiviti menjanakan pendapatan teras;”; dan

(iii)

dalam subsubperenggan

(i)

dengan subsubsubperenggan yang berikut:

“(i)

subsubperenggan 3(1)(a) dan (b);”.

P.U. (A) 84 8

Pindaan Jadual 1 8.

Jadual 1 kepada Perintah ibu dipinda dengan menggantikan perkataan

‟JADUAL 1” dengan perkataan yang berikut:

‟JADUAL 1

[Subperenggan 3A(2)]”.

Pindaan Jadual 2 9.

Jadual 2 kepada Perintah ibu dipinda—

(a)

dengan menggantikan perkataan ‟JADUAL 2” dengan perkataan yang berikut:

‟JADUAL 2

[Perenggan 4]”; dan

(b)

dengan memotong butiran “Lokasi aktiviti menjanakan pendapatan teras dijalankan” dan butir-butir yang berhubungan dengannya.

Dibuat 21 Februari 2024

[Perb.0.3865/73(SJ.133-4); LHDN.AYA.600-12/1/7(23)-2; PN(PU2)80/JLD.111]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 84 9

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 10) 2018 (AMENDMENT) ORDER 2024

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) 2018

(Amendment) Order 2024.

(2)

Except for subsubparagraphs 2(d), 2(e) and 9(b), this Order is deemed to have come into operation on 1 January 2019.

(3)

Subsubparagraphs 2(d), 2(e) and 9(b) are deemed to have come into operation on 25 March 2022.

Amendment of paragraph 2 2.

The Income Tax (Exemption) (No. 10) Order 2018 [P.U. (A) 389/2018], which is referred to as the “principal Order” in this Order, is amended in paragraph 2—

(a)

by deleting the definition of “promoted activities for Multimedia Super

Corridor”;

(b)

by substituting for the definition of “core income generating activities”

the following definition:

‘ “core income generating activities” means activities as provided under paragraph 3A;’;

P.U. (A) 84 10

(c)

by inserting after the definition of “core income generating activities”

the following definition:

‘ “Malaysia Digital Economy Corporation Sdn. Bhd.” means a company incorporated under the Companies Act 2016 [Act 777];’;

(d)

by deleting the definition of “Multimedia Super Corridor cyber city or cyber centre”;

(e)

by deleting the definition of “designated premises”;

(f)

by deleting the definition of “approval letter”; and

(g)

by deleting the definition of “Multimedia Super Corridor status”.

Substitution of paragraph 3 3.

The principal Order is amended by substituting for paragraph 3 the following paragraph:

“Qualifying company 3.

(a)

which fulfills the following requirement:

(i)

has not issued any invoice for the core income generating activities in Malaysia on the date the application for the award of the

Multimedia Super Corridor status is made; or

P.U. (A) 84 11

Malaysia more than twelve months prior to the date the application for the award of the Multimedia Super Corridor status is made;

(b)

which has made an application to the Minister through

Malaysia Digital Economy Corporation Sdn. Bhd. for the award of the Multimedia Super Corridor status on or after 1 January 2019; and

(c)

which has been awarded the Multimedia Super Corridor status by the Government of Malaysia.

means the Multimedia Super Corridor status awarded by the Government of Malaysia to the qualifying company.”.

New paragraph 3A

4.

The principal

Order is amended by inserting after paragraph 3

the following paragraph:

“Core income generating activities

3A.

(a)

approved under the award of the Multimedia Super Corridor status; and

(b)

approved by the Minister.

P.U. (A) 84 12

(2)

For the purposes of this Order, “promoted activities for

Multimedia Super Corridor” means activities as specified in column (2)

of Schedule 1 as approved by the Minister, but not including trading, manufacturing activities or provision of telecommunication services.”.

New paragraph 4A

5.

The principal

Order is amended by inserting after paragraph 4

the following paragraph:

“Related company to the qualifying company 4A.

(1)

If a qualifying company has any related company which has been granted an exemption in respect of the core income generating activities, the qualifying company shall not be qualified to be granted an exemption under subparagraph 4(1) in respect of the same core income generating activities.

(2)

For the purposes of this paragraph, “related company”

has the same meaning assigned to it in subsection 2(1) of the Promotion of Investments Act 1986 [Act 327].”.

New paragraph 6A

6.

The principal

Order is amended by inserting after paragraph 6

the following paragraph:

“Surrender of exemption 6A.

(1)

The Minister may, except where the qualifying company fails to comply with any conditions imposed by the Minister, allow the qualifying company to surrender the exemption granted under this Order by notice in writing to the Minister.

P.U. (A) 84 13

(2)

The surrender of the exemption referred to in subparagraph (1)

shall have effect—

(a)

on the date the approval of the award of the Multimedia Super Corridor status is granted to the qualifying company; or

(b)

in the case where the exemption period has commenced—

(i)

on the date the application for surrender of the exemption is received by the Minister; or

(ii)

on the first day in the basis period for the year of assessment in which the application for surrender of the exemption is received by the Minister.”.

Amendment of paragraph 9 7.

Paragraph 9 of the principal Order is amended—

(a)

in subsubparagraph (2)(b), by inserting after the words ‟the existing qualifying company”

the words

“and any additional activity which is approved by the Minister as core income generating activities”;

(b)

in subsubparagraph (2)(d)—

(i)

by substituting for subsubsubparagraph (i) the following subsubsubparagraph:

‟(i)

subsubparagraphs 3(1)(a) and (b);”;

(ii)

in subsubsubparagraph (ii), by substituting for the full stop at the end of the subsubsubparagraph the words “; and”; and

P.U. (A) 84 14

(iii)

by inserting after subsubsubparagraph (ii) the following subsubsubparagraph:

“(iii) paragraph 5.”; and

(c)

in subparagraph (4)—

(i)

in subsubparagraph

‟the first five years of the exemption period thereunder has expired before 1 January 2019” the words “or the exemption period granted under subparagraph (1) has expired”;

(ii)

by inserting after subsubparagraph

(a)

the following subsubparagraph:

‟(aa)

the core income generating activities shall be the activities approved under the award of the Multimedia Super Corridor status of the existing qualifying company which exemption period has ended and any additional activity which is approved by the Minister as core income generating activities;”; and

(iii)

in subsubparagraph (c), by substituting for subsubsubparagraph (i)

the following subsubsubparagraph:

“(i)

subsubparagraphs 3(1)(a) and (b);”.

P.U. (A) 84 15

Amendment of Schedule 1 8.

Schedule 1 to the principal Order is amended by substituting for the words

‟SCHEDULE 1” the following words:

‟SCHEDULE 1

[Subparagraph 3A(2)]”.

Amendment of Schedule 2 9.

Schedule 2 to the principal Order is amended—

(a)

by substituting for the words ‟SCHEDULE 2” the following words:

‟SCHEDULE 2

[Paragraph 4]”; and

(b)

by deleting the item “Location where core income generating activities are carried out” and the particulars relating to it.

Made 21 February 2024

[Perb.0.3865/73(SJ.133-4); LHDN.AYA.600-12/1/7(23)-2; PN(PU2)80/JLD.111]

DATUK SERI AMIR HAMZAH AZIZAN

Second Minister of Finance

[To be laid before the

Dewan

Rakyat pursuant to subsection 127(4)

of the Income Tax Act 1967]