Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Cukai Pendapatan
(Pengecualian) (No. 13) 2013 (Pindaan) 2021.
P.U. (A)In force
Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021
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- Enacted
- 2021
- Sections
- 2
Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 448 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 448
WARTA K ERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 13) 2013 (PINDAAN) 2021
INCOME TAX (EXEMPTION)
(NO. 13) 2013 (AMENDMENT) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 448 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 13) 2013
(PINDAAN) 2021
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
Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 [P.U. (A) 294/2013]
yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 2—
(a)
dalam takrif
“dapatan penyelidikan dan kemajuan”
dengan menggantikan perkataan “atau institusi pengajian tinggi awam” dengan perkataan “, institusi pengajian tinggi awam atau swasta”;
(b)
dalam takrif “syarikat pelabur” dengan menggantikan perkataan
“Akta Syarikat 1965 [Akta 125]” dengan perkataan“Akta Syarikat 2016
[Akta 777]”; dan
(c)
dalam takrif “syarikat yang layak” dengan menggantikan perkataan
“Akta Syarikat 1965” dengan perkataan “Akta Syarikat 2016”.
P.U. (A) 448 3
Dibuat 1 Disember 2021
[Perb.MOF.TAX(S)700-1/3/79; LHDN.AY.A.600-12/1/7(29)-136; PN(PU2)80/Jld.104]
TENGKU DATO’ 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) 448 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 13) 2021 (AMENDMENT) ORDER 2021
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.
(1)
This order may be cited as the Income Tax (Exemption)
(No. 13) 2013 (Amendment) Order 2021.
(2)
This Order has effect from the year of assessment 2021.
Amendment of paragraph 2 2.
The Income Tax (Exemption) (No. 13) Order 2013 [P.U. (A) 294/2013] is amended in paragraph 2—
(a)
in the definition of “research and development findings” by substituting for the words “or public institute of higher learning” the words “, public or private institution of higher learning”;
(b)
in the definition of “investor company” by substituting for the words
“Companies Act 1965 [Act 125]” the words “Companies Act 2016
[Act 777]”; and
(c)
in the definition of “qualifying company” by substituting for the words
“Companies Act 1965” the words “Companies Act 2016”.
P.U. (A) 448 5
Made 1 December 2021
[Perb.MOF.TAX(S)700-1/3/79; LHDN.AY.A.600-12/1/7(29)-136; PN(PU2)80/Jld.104]
TENGKU DATO’ 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]
Common questions
- What is Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021?
- Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 448 2021, currently marked in force and first recorded in 2021.
- Is Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 still in force?
- Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 is currently in force.
- When did Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 take effect?
- Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 was first recorded in 2021.
- How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 have?
- Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 contains 2 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021?
- The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 13) 2013 (Pindaan) 2021 is published at lom.agc.gov.my.
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