Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 19) 2007 (Pindaan) 2024.
(2)
Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2021.
Pindaan perenggan 3
/akn/my/act/pua/2024/148
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 148 2024, currently marked in force and first recorded in 2024.
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. 19) 2007 [P.U. (A) 417/2007], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subsubperenggan 3(1)(b)
dengan menggantikan perkataan
“tahun taksiran 2020”
dengan perkataan
“tahun taksiran 2024”.
Seksyen 3
Penggantian perenggan 7
Perintah ibu dipinda dengan menggantikan perenggan 7 dengan perenggan yang berikut:
“Ketidakpakaian 7.
Perintah ini tidak terpakai bagi seseorang pengurus pemaju yang dalam tempoh asas bagi suatu tahun taksiran itu—
(a)
tidak memperoleh pengesahan tahunan berhubung dengan aktivitinya yang disebut dalam subperenggan 3(1) daripada syarikat pembangunan projek nod; dan
P.U. (A) 148 3
(b)
telah diberikan pengecualian di bawah perenggan 127(3)(b) atau subseksyen 127(3A) Akta.”.
Dibuat 23 Mei 2024
[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-214; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 148 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 19) 2007 (AMENDMENT) ORDER 2024
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. 19) 2007
(Amendment) Order 2024.
(2)
This Order is deemed to have come into operation from the year of assessment 2021.
Amendment of paragraph 3 2.
The Income Tax (Exemption) (No. 19) Order 2007 [P.U. (A) 417/2007], which is referred to as the
“principal
Order”
in this
Order, is amended in subsubparagraph 3(1)(b) by substituting for the words “the year of assessment 2020”
the words “the year of assessment 2024”.
Substitution of paragraph 7 3.
The principal Order is amended by substituting for paragraph 7 the following paragraph:
“Non-application 7.
This Order shall not apply to a development manager which in the basis period for a year of assessment—
(a)
has not obtained annual certification in relation to its activity referred to in subparagraph 3(1) from the node project development company; and
P.U. (A) 148 5
(b)
has been granted an exemption under paragraph 127(3)(b) or subsection 127(3A) of the Act.”.
Made 23 May 2024
[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-214; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[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. 19) 2007 (PINDAAN) 2024?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 148 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 was first recorded in 2024.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 19) 2007 (PINDAAN) 2024 is published at lom.agc.gov.my.