Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 11) 2016.
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2016 hingga tahun taksiran 2018.
Tafsiran
/akn/my/act/pua/2016/345
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2016
- Sections
- 6
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 is Malaysia P.U. (A), cited as P.U. (A) 345 2016, currently marked in force and first recorded in 2016.
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
Dalam Perintah ini, “perniagaan pengendalian pelancongan” mempunyai erti yang sama yang diberikan kepadanya dalam Akta Industri Pelancongan 1992
[Akta 482].
Seksyen 3
Orang yang layak
(b)
yang dilesenkan di bawah Akta Industri Pelancongan 1992 untuk menjalankan suatu perniagaan pengendalian pelancongan; dan
Seksyen 4
Aktiviti yang layak yang disebut dalam Perintah ini ialah perniagaan pengendalian pelancongan yang menyediakan pakej rombongan pelancongan rangkum semua ke atau di
Malaysia atau di mana-mana tempat dalam Malaysia yang digunakan oleh pelancong dari luar Malaysia, termasuk pengangkutan udara,
P.U. (A) 345 3
darat atau laut, dan penginapan.
Seksyen 5
Pengecualian
(1)
Tertakluk kepada subperenggan (2), Menteri mengecualikan orang yang layak dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada suatu aktiviti yang layak.
(2)
Pengecualian yang disebut dalam subperenggan (1) hanya terpakai jika jumlah bilangan pelancong dari luar Malaysia bagi aktiviti yang layak itu tidak kurang daripada tujuh ratus lima puluh dalam suatu tempoh asas bagi suatu tahun taksiran.
(3)
Jumlah bilangan pelancong dari luar Malaysia yang disebut dalam subperenggan (2) hendaklah ditentusahkan secara bertulis oleh pegawai
Kementerian Pelancongan dan Kebudayaan Malaysia yang diberi kuasa.
Punca berasingan dan akaun berasingan
Seksyen 6
(1)
Jika orang yang layak menjalankan suatu aktiviti yang layak dan aktiviti selain aktiviti yang layak, setiap aktiviti hendaklah dikira sebagai suatu punca berasingan dan berlainan bagi aktiviti itu.
(2)
Orang yang layak yang diberikan pengecualian di bawah subperenggan 5(1)
hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).
P.U. (A) 345 4
Dibuat 15 Disember 2016
[Perb.CR(820)116/1-138(2016)(SJ.9); LHDN.01/10.5-1/64-7; PN(PU2)80/LXXXIII]
DATUK JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai
Pendapatan 1967]
5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 11) ORDER 2016
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 2016 until the year of assessment 2018.
Interpretation 2.
In this Order, “tour operating business” has the same meaning assigned to it in the Tourism Industry Act 1992 [Act 482].
Qualifying person 3.
The qualifying person referred to in this Order is a company
(b)
which is licensed under the Tourism Industry Act 1992 to carry out a tour operating business; and
(c)
which carries on a qualifying activity.
Qualifying activity 4.
A qualifying activity referred to in this Order is a tour operating business which provides group inclusive tour package to or in Malaysia or any place within Malaysia utilized by tourists from outside Malaysia, inclusive of transportation by air, land or sea, and accommodation.
6
Exemption 5.
(1)
Subject to subparagraph (2), the Minister exempts a qualifying person in the basis period for a year of assessment from the payment of income tax in respect of the statutory income derived from a qualifying activity.
(2)
The exemption referred to in subparagraph (1) shall only apply if the total number of tourists from outside Malaysia for the qualifying activity is not less than seven hundred and fifty in a basis period for a year of assessment.
(3)
The total number of tourists from outside Malaysia referred to in subparagraph (2) shall be verified in writing by an authorized officer of the Ministry of
Tourism and Culture Malaysia.
Separate source and separate account 6.
(1)
Where a qualifying person carries on a qualifying activity and an activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of the activity.
(2)
The qualifying person who is granted an exemption under subparagraph 5(1) shall maintain a separate account for the income derived from each activity referred to in subparagraph (1).
Made 15 December 2016
[Perb.CR(8.20)116/1-138(2016)(SJ.9); LHDN.01/10.5-1/64-7; PN(PU2)80/LXXXIII]
DATUK JOHARI BIN ABDUL GHANI
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) 2016?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 is Malaysia P.U. (A), cited as P.U. (A) 345 2016, currently marked in force and first recorded in 2016.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 was first recorded in 2016.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 contains 6 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 11) 2016 is published at lom.agc.gov.my.