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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
5

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 is Malaysia P.U. (A), cited as P.U. (A) 478 2021, currently marked in force and first recorded in 2021.

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

Dalam Perintah ini—

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“aktiviti kesenian atau kebudayaan” ertinya suatu pertunjukan pentas yang diluluskan oleh Kementerian Pelancongan, Seni dan Budaya dan dianjurkan dengan penyertaan rakyat asing yang telah mempersembahkan sekurang-kurangnya tiga persembahan di mana-mana negara selain negaranya sendiri;

“penganjur”

ertinya suatu syarikat yang diperbadankan di bawah

Akta Syarikat 2016 [Akta 777], atau suatu persatuan atau organisasi yang didaftarkan di bawah Akta Pertubuhan 1966 [Akta 335];

“pertandingan sukan atau rekreasi bertaraf antarabangsa” ertinya apa-apa acara sukan atau aktiviti rekreasi yang diluluskan oleh Kementerian Belia dan Sukan dan dianjurkan dalam apa-apa bentuk dengan penyertaan rakyat asing dari beberapa negara.

P.U. (A) 478 3

Seksyen 3

Pengecualian

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(1)

Menteri mengecualikan penganjur bagi apa-apa aktiviti kesenian atau kebudayaan atau pertandingan sukan atau rekreasi bertaraf antarabangsa daripada pembayaran cukai pendapatan atas lima puluh peratus daripada pendapatan berkanun yang diperoleh daripada penganjuran aktiviti sedemikian.

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(2)

Pengecualian yang diberikan di bawah subperenggan (1) hendaklah hanya terpakai jika–

(a)

aktiviti kesenian atau kebudayaan itu diadakan di Malaysia di Istana Budaya, Balai Seni Visual Negara atau Dewan Filharmonik

Petronas; atau

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(b)

pertandingan sukan atau rekreasi bertaraf antarabangsa itu diadakan di Malaysia.

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(3)

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

Akaun berasingan

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Seksyen 4

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Penganjur hendaklah menyenggara suatu akaun berasingan bagi pendapatan yang diperoleh daripada penganjuran apa-apa aktiviti kesenian atau kebudayaan atau pertandingan sukan atau rekreasi bertaraf antarabangsa di Malaysia.

Seksyen 5

Pemakaian perenggan 5 dan 6 Jadual 7A kepada Akta

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Perenggan 5 dan 6 Jadual 7A kepada Akta hendaklah terpakai, mutatis mutandis, bagi amaun pendapatan berkanun yang dikecualikan di bawah subperenggan 3(1).

P.U. (A) 478 4

Dibuat 22 Disember 2021

[Perb. MOF.TAX(S)700-1/3/56; LHDN.AY.A.600-12/1(29)-174; PN(PU2)80/JLD. 104]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 478 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 12) ORDER 2021

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. 12)

Order 2021.

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(2)

This Order has effect from the year of assessment 2020 until the year of assessment 2025.

Interpretation 2.

In this Order—

“arts or cultural activities” means a stage performance approved by the

Ministry of Tourism, Arts and Culture and organized with participation of foreign nationals who have performed at least three performances in any countries other than their own;

“promoter” means a company incorporated under the Companies Act 2016

[Act 777], or a society or organization registered under the Societies Act 1966 [Act 335];

“sports or recreational competition of international standard” means any sporting event or recreational activity approved by the Ministry of Youth and Sports and organized in any form with the participation of foreign nationals from a number of countries.

Exemption 3.

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(1)

The Minister exempts a promoter for any arts or cultural activities or sports or recreational competition of international standard from the payment of income

P.U. (A) 478 6

tax on fifty per cent of the statutory income derived from the organization of such activities.

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(2)

The exemption granted under subparagraph (1) shall only apply if—

(a)

the arts or cultural activities is held in Malaysia at the

Istana Budaya, National Visual Arts Gallery or Petronas

Philharmonic Hall; or

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(b)

the sports or recreational competition of international standard is held in Malaysia.

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(3)

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

Separate account 4.

The promoter shall maintain a separate account for the income derived from the organization of any arts or cultural activities or sports or recreational competition of international standard in Malaysia.

Application of paragraphs 5 and 6 of Schedule 7A to Act 5.

Paragraphs 5 and 6 of Schedule 7A to the Act shall apply, mutatis mutandis, to the amount of statutory income exempted under subparagraph 3(1).

Made 22 December 2021

[Perb. MOF.TAX(S)700-1/3/56; LHDN.AY.A.600-12/1(29)-174; PN(PU2)80/JLD. 104]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

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. 12) 2021?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 is Malaysia P.U. (A), cited as P.U. (A) 478 2021, currently marked in force and first recorded in 2021.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 was first recorded in 2021.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 contains 5 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 12) 2021 is published at lom.agc.gov.my.