PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2018

“aktiviti yang layak” ertinya suatu aktiviti yang ditentukan oleh Menteri sebagaimana yang dinyatakan dalam Jadual 1 dan Jadual 2;

“Koridor Pembangunan Sabah” mempunyai erti yang sama yang diberikan kepadanya dalam

Enakmen

Pihak

Berkuasa

Pembangunan

Ekonomi dan

Pelaburan Sabah 2009 [No. 1/2009];

“syarikat berkaitan” mempunyai erti yang sama yang diberikan kepadanya dalam subseksyen 2(1) Akta Penggalakan Pelaburan 1986 [Akta 327].

Jadual 2, Perintah ini hendaklah terpakai bagi syarikat yang layak yang menjalankan aktiviti yang layak itu sebagai pengendali.

(5)

Pengecualian yang diberikan di bawah Perintah ini adalah tertakluk kepada syarikat yang layak mematuhi semua syarat yang dikenakan oleh Menteri berhubung dengan pengecualian itu.

(6)

Tertakluk kepada subperenggan (7), jika syarikat yang layak telah diberikan pengecualian di bawah subperenggan (1) pada atau sebelum 16 Oktober 2017, kehendak bagi syarikat yang layak yang disebut dalam subsubperenggan 3(1)(b) dan (c) hendaklah tidak terpakai bagi syarikat yang layak itu sehingga 30 Jun 2021.

(9)

Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan syarikat yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain, di bawah Akta.

P.U. (A) 391 5

Pelaburan Sabah” ertinya pihak berkuasa yang ditubuhkan di bawah Enakmen Pihak

Berkuasa Pembangunan Ekonomi dan Pelaburan Sabah 2009.

Pendapatan harta intelek tidak diambil kira 5.

(a)

suatu syarikat yang layak memiliki hak harta intelek jika syarikat yang layak itu adalah pemilik atau pemegang lesen hak itu;

(b)

royalti atau pendapatan lain diperoleh daripada hak harta intelek jika ia diterima sebagai balasan bagi pengeksploitasian secara komersial hak itu;

(c)

“hak harta intelek” ertinya suatu hak yang timbul daripada apa-apa paten, inovasi dan penemuan utiliti, hak cipta, cap dagangan dan cap perkhidmatan, reka bentuk industri, reka bentuk susun atur litar bersepadu, proses atau formula dan pengetahuan rahsia, petunjuk geografi dan pemberian perlindungan suatu varieti tumbuhan dan hak-hak lain yang serupa, sama ada berdaftar atau boleh daftar; dan

P.U. (A) 391 6

(i)

menjadi milik syarikat yang layak pada atau selepas 1 Julai 2018; atau

(ii)

menjadi milik syarikat yang layak selepas 16 Oktober 2017

tetapi sebelum 1 Julai 2018 akibat perolehan oleh syarikat yang layak, secara langsung atau tidak langsung, daripada syarikat berkaitan.

(3)

Apa-apa pendapatan harta intelek yang tidak diambil kira dalam subperenggan (1) adalah tertakluk kepada cukai di bawah Akta.

Pendapatan berkanun 6.

(1)

Tertakluk kepada subperenggan (2), pendapatan berkanun yang disebut dalam subperenggan 4(1) dalam tempoh asas bagi setiap tahun taksiran hendaklah ditentukan selepas memotong elaun yang kena dibuat di bawah Jadual 3 kepada Akta walaupun tiada tuntutan bagi elaun itu telah dibuat.

(2)

Jika suatu bangunan, kilang, jentera atau loji digunakan bagi maksud suatu aktiviti yang layak juga digunakan bagi maksud suatu aktiviti selain aktiviti yang layak, maka amaun elaun yang boleh diberikan di bawah Jadual 3 kepada Akta hendaklah dipotong sebagaimana munasabah mengambil kira setakat yang bangunan, kilang, jentera atau loji itu digunakan bagi maksud aktiviti yang layak.

Kerugian 7.

P.U. (A) 391 7

(a)

dari tahun taksiran dalam tempoh asas yang aktiviti yang layak yang disebut dalam subperenggan 4(1) bermula sehingga tahun taksiran sebaik sebelum tahun-tahun taksiran yang dikecualikan; dan

(b)

dalam masa tahun-tahun taksiran yang dikecualikan, hendaklah dibawa ke hadapan dan dipotong daripada pendapatan berkanun daripada aktiviti yang layak selepas tahun atau tahun-tahun taksiran yang dikecualikan sehingga kesemua amaun kerugian larasan itu telah digunakan daripada pendapatan berkanun daripada aktiviti yang layak itu.

Penarikan balik pengecualian 8.

(1)

Menteri boleh menarik balik pengecualian yang diberikan di bawah subperenggan 4(1) sekiranya syarikat yang layak gagal untuk mematuhi mana-mana syarat yang dikenakan berhubung dengan pengecualian itu.

(2)

Jika pengecualian ditarik balik mengikut subperenggan (1), pengecualian yang diberikan berkenaan dengan apa-apa amaun pendapatan berkanun di bawah subperenggan 4(1) hendaklah disifatkan tidak diberikan kepada syarikat yang layak itu dari tahun pertama tempoh yang disebut dalam subperenggan 4(2).

Punca berasingan dan akaun berasingan 9.

(1)

Jika suatu syarikat 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)

Syarikat yang layak yang diberikan pengecualian di bawah subperenggan 4(1) hendaklah menyenggara suatu akaun yang berasingan bagi

P.U. (A) 391 8

pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).

Ketidakpakaian

10. Perintah ini tidak terpakai bagi suatu syarikat yang layak yang dalam tempoh asas bagi suatu tahun taksiran—

(a)

telah terlibat dalam suatu aktiviti yang layak sebelum tarikh permohonan dibuat kepada Menteri dalam subperenggan 4(3);

(b)

telah membuat suatu tuntutan bagi elaun pelaburan semula di bawah

Jadual 7A kepada Akta atau elaun pelaburan di bawah Jadual 7B kepada Akta;

(c)

telah diberikan apa-apa insentif di bawah Akta Penggalakan Pelaburan 1986

berkenaan dengan aktiviti yang layak yang sama;

(d)

telah diberikan pengecualian di bawah Perintah Cukai Pendapatan

(Pengecualian) (No. 11) 2018 [P.U. (A) 390/2018];

(e)

telah diberikan pengecualian di bawah perenggan 127(3)(b) atau subseksyen 127(3A) Akta berkenaan dengan aktiviti yang layak yang sama; atau

(f)

telah membuat suatu tuntutan bagi potongan di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154 Akta kecuali—

(i)

kaedah-kaedah berhubung dengan elaun di bawah Jadual 3 kepada Akta;

Cukai

Pendapatan

(Potongan bagi

Perbelanjaan Audit) 2006 [P.U. (A) 129/2006]; atau

P.U. (A) 391 9

Yuran

Kesetiausahaan dan

Yuran

Pemfailan Cukai) 2014 [P.U. (A) 336/2014].

JADUAL 1

(1)

(2)

Sektor

(3)

Aktiviti yang layak

1.

Kreatif

(a)

Akademi senireka

(i)

Rekaan produk

(ii)

Rekaan fesyen atau aksesori

(b)

Akademi seni

(i)

Seni dan kraf

(ii)

Lukisan

(iii)

Seni arca

(c)

Sekolah seni pentas

(i)

Tarian

(ii)

Drama

(iii)

Muzik

P.U. (A) 391 10

2.

Perkapalan

Pembuatan dan pembaikan kapal

JADUAL 2

(1)

(2)

Sektor

(3)

Aktiviti yang layak

1.

Hotel dan tempat peranginan

Perniagaan hotel atau tempat peranginan

2.

Perkilangan keluaran hiliran ternakan dan makanan ternakan

(a)

Makanan lembu

(b)

Produk berasaskan tenusu

(c)

Produk berasaskan daging

3.

Perkilangan aktiviti hiliran kelapa sawit

(a)

Oleokimia

(b)

Biobahan api

(c)

Produk makanan bebas lemak trans

4.

Perkilangan aktiviti hiliran industri berat dan sederhana

(a)

Produk urea dan ammonia

(b)

Panel solar

(c)

Pangkalan bekalan dan limbungan pemasangan marin

P.U. (A) 391 11

(1)

(2)

Sektor

(3)

Aktiviti yang layak

(d)

Pelet bijih besi

(e)

Besi briket panas

(f)

Loji kuasa kitar tergabung

5.

Hub pendidikan

(a)

Universiti swasta

(b)

Kolej swasta

(c)

Pusat latihan teknikal dan vokasional

(d)

Pusat latihan kemahiran

6.

Aktiviti hiliran marin

Perkilangan produk akuatik

Dibuat 31 Disember 2018

[Perb. 0.3865/73(SJ.133-3)JLD.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)80/XCII]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan

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

Pendapatan 1967]

P.U. (A) 391 12

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 12) ORDER 2018

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.

Order 2018.

(3)

Subsubparagraphs 3(1)(b) and (c), subparagraphs 4(6) and (7), and paragraph 5 are deemed to have effect from 16 October 2017.

Interpretation 2.

In this Order—

“qualifying activity” means an activity determined by the Minister as specified in

Schedule 1 and Schedule 2;

“Sabah Development Corridor” has the same meaning assigned to it in the Sabah

Economic Development and Investment Authority Enactment 2009 [No. 1/2009];

“related company” has the same meaning assigned to it in subsection 2(1)

of the Promotion of Investments Act 1986 [Act 327].

Qualifying company 3.

(1)

The qualifying company referred to in this Order is a company which is incorporated under the Companies Act 2016 [Act 777], resident in Malaysia and approved by the Minister which fulfills the following requirements—

P.U. (A) 391 13

(a)

carries on a qualifying activity in Sabah Development Corridor;

Sabah Development Corridor to carry on the qualifying activity; and

(2)

Where the qualifying company is a company which has been granted an exemption under this Order, any related company to the company is not entitled to be granted an exemption under this Order in relation to the same qualifying activity.

Exemption 4.

(2)

The exemption referred to in subparagraph (1) shall be for a period of—

(a)

five consecutive years of assessment in respect of the qualifying activity as specified in Schedule 1; or

“the exempt years of assessment” in this Order.

P.U. (A) 391 14

(3)

An application for exemption under this Order shall be made to the Minister through the Sabah Economic Development and Investment Authority on or after 20 November 2012 but not later than 31 December 2020.

(4)

For the purpose of qualifying activities under Item 1 of Schedule 1 and

Item 1 of Schedule 2, this Order shall apply to a qualifying company which undertakes a qualifying activity as an operator.

(5)

An exemption granted under this Order is subject to the qualifying company complying with all the conditions imposed by the Minister in relation to the exemption.

(6)

Subject to subparagraph (7), where a qualifying company has been granted an exemption under subparagraph (1) on or before 16 October 2017, the requirements for the qualifying company referred to in subsubparagraphs 3(1)(b) and (c) shall not apply to that qualifying company until 30 June 2021.

(8)

Where a qualifying company has been granted an exemption under subparagraph (1) after 16 October 2017, the requirements for the qualifying company referred to in subsubparagraphs 3(1)(b) and (c) shall not apply to that qualifying company until 31 December 2018.

(9)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying company from complying with any requirement to submit any return or statement of accounts or to furnish any other information, under the Act.

Investment Authority” means the authority established under the Sabah Economic

Development and Investment Authority Enactment 2009.

P.U. (A) 391 15

Exclusion of intellectual property income 5.

(1)

In ascertaining the statutory income of a qualifying company referred to in subparagraph 4(1), the following intellectual property income derived from a qualifying activity of the qualifying company shall be excluded—

(a)

royalties and other income derived on or after 1 July 2018 but before 1

July 2021, from new intellectual property rights that of the qualifying company owns; and

(b)

royalties and other income derived on or after 1 July 2021 from all intellectual property rights that the qualifying company owns.

(2)

For the purposes of subparagraph (1)—

(a)

a qualifying company owns an intellectual property right if the qualifying company is the owner or the licensee of the right;

(b)

royalties or other income is derived from an intellectual property right if it is receivable as consideration for the commercial exploitation of that right;

(c)

“intellectual property right”, means a right arising from any patent, utility innovation and discovery, copyright, trade mark and service mark, industrial design, layout-design of integrated circuit, secret processes or formulae and know-how, geographical indication and the grant of protection of a plant variety, and other like rights, whether or not registered or registrable; and

(d)

“new intellectual property right” means an intellectual property right in relation to the qualifying activity of the qualifying company that—

P.U. (A) 391 16

(3)

Any intellectual property income excluded in subparagraph (1) is subject to tax under the Act.

Statutory income 6.

(1)

Subject to subparagraph (2), the statutory income referred to in subparagraph 4(1) in the basis period for each year of assessment shall be determined after deducting the allowances which fall to be made under Schedule 3 to the Act notwithstanding that no claim for such allowances has been made.

(2)

Where a building, factory, machinery or plant is used for the purposes of a qualifying activity is also used for the purposes of an activity other than a qualifying activity, then the allowances which fall to be made under Schedule 3 to the Act shall be deducted as is reasonable having regard to the extent to which the building, factory, machinery or plant is used for the purposes of the qualifying activity.

Losses 7.

(1)

Any amount of adjusted loss incurred in relation to the qualifying activity—

P.U. (A) 391 17

(2)

So much of the adjusted loss referred to in subparagraph 4(1) which was utilized to reduce the statutory income from the qualifying activity for a year of assessment shall be disregarded for the purposes of the subsections 43(2) and 44(2) of the Act.

Withdrawal of exemption 8.

(1)

The

Minister may withdraw the exemption granted under subparagraph 4(1) if the qualifying company fails to comply with any condition imposed in relation to the exemption.

Separate source and account 9.

(1)

Where a qualifying company carries on a qualifying activity and activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of the activity.

(2)

The qualifying company who is granted an exemption under subparagraph 4(1) shall maintain a separate account for the income derived from each activity referred to in subparagraph (1).

Non-application

10. This Order shall not apply to a qualifying company which in the basis period for a year of assessment—

(a)

has engaged in a qualifying activity prior to the date the application is made to the Minister in subparagraph 4(3);

(b)

has made a claim for reinvestment allowance under Schedule 7A to the Act or investment allowance under Schedule 7B to the Act;

P.U. (A) 391 18

(c)

has been granted any incentive under the Promotion of Investments

Act 1986 in respect of the same qualifying activity;

Order 2018 [P.U. (A) 390/2018];

(e)

has been granted any other exemption under paragraph 127(3)(b) or subsection 127(3A) of the Act in respect of the same qualifying activity; or

(f)

has made a claim for deduction under any rules made under section 154 of the Act except—

(i)

the rules in relation to allowance under Schedule 3 to the Act;

[P.U. (A) 129/2006]; or

P.U. (A) 391 19

SCHEDULE 1

(1)

(2)

Sector

(3)

Qualifying activity

1.

Creative

(a)

Design academy

(i)

Product design

(ii)

Fashion or accessories design

(b)

Academy of art

(i)

Arts and crafts

(ii)

Drawing

(iii)

Sculpture

(c)

School of performing arts

(i)

Dance

(ii)

Drama

(iii)

Music

2.

Shipping

Ship building and repairs

P.U. (A) 391 20

SCHEDULE 2

(1)

(2)

Sector

(3)

Qualifying activity

1.

Hotel and resort

Hotel or resort business

2.

Manufacturing downstream livestock products and animal feed

(a)

Cattle feed

(b)

Dairy-based products

(c)

Meat-based products

3.

Manufacturing downstream activities of palm oil products

(a)

Oleochemical

(b)

Biofuel

(c)

Trans fat free food products

4.

Manufacturing downstream activities of medium and heavy industries

(a)

Urea and ammonia production

(b)

Solar panel

(c)

Marine supply base and fabrication yard

(d)

Iron ore pellet

(e)

Hot briquette iron

P.U. (A) 391 21

(1)

(2)

Sector

(3)

Qualifying activity

(f)

Combined cycle power plant

5.

Education Hub

(a)

Private universities

(b)

Private colleges

(c)

Training centres

(d)

Skill training centres

6.

Marine downstream activities

Manufacturing of aquatic products

Made 31 December 2018

[Perb. Perb. 0.3865/73(SJ.133-3)JLD.3; LHDN.01/35/(S)/42/51/231-38; PN(PU2)80/XCII]

DATO’ SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL

Deputy Prime Minister exercising the functions of the Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income

Tax Act 1967]