mylaw.my

/akn/my/act/pua/2012/451

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2012
Sections
6

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 is Malaysia P.U. (A), cited as P.U. (A) 451 2012, currently marked in force and first recorded in 2012.

Opening note

Preamble

Suggest a correction
  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

Dalam Perintah ini, melainkan jika konteksnya menghendaki makna yang lain

Open as pageSuggest a correction

“pelancongan domestik” ertinya suatu pakej pelancongan bagi perjalanan dalam

Malaysia yang dilakukan oleh pelancong tempatan termasuk pengangkutan melalui udara, darat atau laut dan penginapan;

“pelancong tempatan” ertinya individu yang merupakan warganegara Malaysia atau yang bermastautin di Malaysia;

“perniagaan pengendalian pelancongan” mempunyai erti yang sama yang diberikan kepadanya di bawah subseksyen 2(1) Akta Industri Pelancongan 1992

[Akta 482].

Seksyen 3

Pengecualian

Open as pageSuggest a correction

(1)

Tertakluk kepada subperenggan (2), Menteri mengecualikan suatu syarikat yang bermastautin di Malaysia yang dilesenkan di bawah Akta Industri

Pelancongan 1992 untuk menjalankan suatu perniagaan pengendalian pelancongan daripada pembayaran cukai berkenaan dengan pendapatan berkanun yang diperoleh daripada pelancongan domestik.

P.U. (A) 451 3

Suggest a correction

(2)

Pengecualian dalam subperenggan (1) hanya terpakai jika jumlah bilangan pelancong tempatan dalam pelancongan domestik yang berhubungan dengan syarikat itu adalah tidak kurang daripada satu ribu lima ratus dalam tempoh asas bagi suatu tahun taksiran yang disahkan melalui suatu surat daripada Kementerian

Pelancongan Malaysia.

Penyenggaraan akaun yang berasingan

Suggest a correction

Seksyen 4

Open as pageSuggest a correction

Suatu syarikat yang memohon pengecualian di bawah perenggan 3 hendaklah menyenggarakan akaun yang berasingan bagi pendapatan yang diperoleh daripada pelancongan domestik.

Seksyen 5

Pemakaian perenggan 5 dan 6 Jadual 7A

Open as pageSuggest a correction

Perenggan 5 dan 6 Jadual 7A Akta hendaklah terpakai, tertakluk kepada apa-apa ubah suaian dan penyesuaian yang perlu, bagi amaun pendapatan yang dikecualikan di bawah perenggan 3.

Dibuat 10 Disember 2012

[Perb.CR(8.20)116/1-138(2013)(SJ.1); LHDN.01/35/(S)/42/51/Klt.19; PN(PU2)80/LXVI]

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) 451 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 11) ORDER 2012

Opening note

Preamble

Suggest a correction
  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. 11) Order 2012.

Suggest a correction

(2)

This Order has effect from the year of assessment 2013 until the year of assessment 2015.

Interpretation 2.

In this Order, unless the context otherwise requires

“domestic tour” means a tour package for travel within Malaysia undertaken by local tourists inclusive of transportation by air, land or sea and accommodation;

“local tourists” means individuals who are Malaysian citizens or residing in

Malaysia;

“tour operating business” has the same meaning assigned to it under subsection 2(1) of the Tourism Industry Act 1992 [Act 482].

Exemption 3.

Suggest a correction

(1)

Subject to subparagraph (2), the Minister exempts a company resident in

Malaysia which is licensed under the Tourism Industry Act 1992 to carry on a tour operating business from the payment of income tax in respect of the statutory income derived from domestic tours.

Suggest a correction

(2)

The exemption in subparagraph (1) shall only apply if the total number of local tourists on domestic tours relating to the company is not less than one thousand

P.U. (A) 451 5

five hundred in the basis period for a year of assessment which is certified by a letter from the Ministry of Tourism Malaysia.

Maintaining separate account 4.

A company seeking exemption under paragraph 3 shall maintain a separate account for the income derived from domestic tours.

Application of paragraphs 5 and 6 of Schedule 7A

Suggest a correction

Seksyen 5

Suggest a correction

Paragraphs 5 and 6 of Schedule 7A to the Act shall apply, subject to such modifications and adaptations as may be necessary, to the amount of income exempted under paragraph 3.

Made 10 December 2012

[Perb.CR(8.20)116/1-138(2013)(SJ.1); LHDN.01/35/(S)/42/51/Klt.19; PN(PU2)80/LXVI]

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]

Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 is Malaysia P.U. (A), cited as P.U. (A) 451 2012, currently marked in force and first recorded in 2012.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 was first recorded in 2012.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 contains 6 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2012 is published at lom.agc.gov.my.