Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 2) 2009 (Pindaan) 2018.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 16 Oktober 2017
kecuali perenggan 2 dan
/akn/my/act/pua/2018/381
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 381 2018, currently marked in force and first recorded in 2018.
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 3
(3)
Perenggan 2
dan 3
disifatkan telah mula berkuat kuasa pada 2 September 2006.
Pindaan am 2.
Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2009 [P.U. (A) 156/2009], yang disebut “Perintah ibu” dalam Perintah ini, dipinda—
(a)
dalam teks bahasa
Inggeris, dengan menggantikan perkataan
“an approved business” di mana-mana jua terdapat dengan perkataan
“a qualifying activity”; dan
(b)
dengan menggantikan perkataan “perniagaan diluluskan” di mana-mana jua terdapat dengan perkataan “aktiviti yang layak”.
P.U. (A) 381 3
Pindaan perenggan 3 3.
Perenggan 3 Perintah ibu dipinda—
(a)
dalam subperenggan (1) dengan menggantikan perkataan “Menteri”
dengan perkataan “Tertakluk kepada perenggan ini dan perenggan 3A dan 4, Menteri”; dan
(b)
dengan memasukkan selepas subperenggan (2) subperenggan yang berikut:
“(2A) Tertakluk kepada subperenggan (2B), jika suatu syarikat diluluskan telah diberikan pengecualian di bawah subperenggan (1) pada atau sebelum 16 Oktober 2017, kehendak bagi syarikat diluluskan yang disebut dalam subperenggan 3(1A)
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 17) 2007 hendaklah tidak terpakai kepada syarikat diluluskan itu hingga 30 Jun 2021.
(2B)
Jika suatu syarikat diluluskan menjalankan suatu aktiviti yang layak yang baharu selepas 16 Oktober 2017, subperenggan (2A)
hendaklah tidak terpakai dan syarikat diluluskan itu hendaklah diberikan pengecualian di bawah subperenggan (1) berhubung dengan aktiviti yang layak yang baharu itu hingga 31 Disember 2018.
(2C)
Jika suatu syarikat diluluskan telah diberikan pengecualian di bawah subperenggan (1) selepas 16 Oktober 2017, kehendak bagi syarikat diluluskan yang disebut dalam takrif
“syarikat berstatus BioNexus” dalam Perintah Cukai Pendapatan (Pengecualian)
(No. 17) 2007 hendaklah tidak terpakai kepada syarikat diluluskan itu hingga 31 Disember 2018.”.
P.U. (A) 381 4
Perenggan baharu 3A
Seksyen 4
Perintah ibu dipinda dengan memasukkan selepas perenggan 3 perenggan yang berikut:
“Pendapatan harta intelek yang tidak diambil kira
Seksyen 3A
(1)
Dalam menentukan pendapatan berkanun suatu syarikat diluluskan yang disebut dalam subperenggan 3(1), pendapatan harta intelek berikut yang diperoleh daripada suatu aktiviti yang layak hendaklah tidak diambil kira:
(a)
royalti dan pendapatan lain yang diperoleh pada atau selepas 1 Julai 2018 tetapi sebelum 1 Julai 2021, daripada hak harta intelek yang baharu yang dimiliki oleh syarikat diluluskan; dan
(b)
royalti dan pendapatan lain yang diperoleh pada atau selepas 1 Julai 2021 daripada semua hak harta intelek yang dimiliki oleh syarikat diluluskan.
(2)
Bagi maksud subperenggan (1)—
(a)
suatu syarikat diluluskan memiliki hak harta intelek jika syarikat diluluskan adalah pemilik atau pemegang lesen hak itu;
(b)
royalti atau pendapatan lain adalah diperoleh daripada hak harta intelek jika ia boleh 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
P.U. (A) 381 5
pengetahuan rahsia, petunjuk geografi, pemberian perlindungan suatu varieti tumbuhan dan hak-hak lain yang serupa, sama ada yang berdaftar atau boleh daftar;
(d)
“hak harta intelek yang baharu” ertinya hak harta intelek yang berkaitan dengan aktiviti yang layak yang disediakan oleh syarikat diluluskan yang—
(i)
menjadi milik syarikat diluluskan pada atau selepas 1 Julai 2018; atau
(ii)
menjadi milik syarikat diluluskan selepas 16 Oktober 2017 tetapi sebelum 1 Julai 2018 akibat perolehan oleh syarikat diluluskan, secara langsung atau tidak langsung, daripada syarikat berkaitan;
dan
(e)
“syarikat berkaitan” mempunyai erti yang sama yang diberikan kepadanya dalam subseksyen 2(1)
Akta Penggalakan Pelaburan 1986 [Akta 327].”.
(3)
Apa-apa pendapatan harta intelek yang tidak diambil kira dalam subperenggan (1) adalah tertakluk kepada cukai di bawah Akta.”.
Dibuat 31 Disember 2018
[Perb. 0.3865/73(SJ.133-5); LHDN.AY.A.600-12/1/7(29)-2; 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) 381 6
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 2) 2009 (AMENDMENT) ORDER 2018
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. 2) 2009
(Amendment) Order 2018.
(2)
This Order is deemed to have come into operation on 16 October 2017
except for paragraphs 2 and 3.
(3)
Paragraphs 2 and 3 are deemed to have come into operation on 2 September 2006.
General amendment 2.
The Income Tax (Exemption) (No. 2) Order 2009 [P.U. (A) 156/2009], which is referred to as the “principal Order” in this Order, is amended—
(a)
in the English language text, by substituting for the words “an approved business” wherever appearing the words “a qualifying activity”; and
(b)
by substituting for the words “approved business” wherever appearing the words “qualifying activity”.
P.U. (A) 381 7
Amendment of paragraph 3 3.
Paragraph 3 of the principal Order is amended—
(a)
in subparagraph (1) by substituting for the words “The Minister” the words “Subject to this paragraph and paragraphs 3A and 4, the Minister”;
and
(b)
by inserting after subparagraph (2) the following subparagraphs:
“(2A) Subject to subparagraph (2B), where an approved company has been granted an exemption under subparagraph (1) on or before 16 October 2017, the requirements for the approved company referred to in subparagraph 3(1A) of the Income Tax (Exemption)
(No. 17) Order 2007 shall not apply to that approved company until 30 June 2021.
(2B)
Where an approved company carries on a new qualifying activity after 16 October 2017, subparagraph (2A) shall not apply and the approved company shall be granted an exemption under subparagraph
(2C)
Where an approved company has been granted an exemption under subparagraph (1) after 16 October 2017, the requirements for the approved company referred to in the definition of “BioNexus status company” in the Income Tax (Exemption)
(No. 17) Order 2007 shall not apply to that approved company until 31 December 2018.”.
P.U. (A) 381 8
New paragraph 3A
Seksyen 4
The principal Order is amended by inserting after paragraph 3 the following paragraph:
“Exclusion of intellectual property income 3A.
(1)
In ascertaining the statutory income of an approved company referred to in subparagraph 3(1), the following intellectual property income derived from a qualifying activity of the approved 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 the approved company owns; and
(b)
royalties and other income derived on or after 1 July 2021
from all intellectual property rights that the approved company owns.
(2)
For the purpose of subparagraph (1)—
(a)
an approved company owns an intellectual property right if the approved 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
P.U. (A) 381 9
protection of a plant variety and other like rights, whether or not registered or registrable;
(d)
“new intellectual property right” means an intellectual property right in relation to the qualifying activity of the approved company that—
(i)
comes into the ownership of the approved company on or after 1 July 2018; or
(ii)
comes into the ownership of the approved company after 16 October 2017 but before 1 July 2018 as a result of an acquisition by the approved company, directly or indirectly, from a related company; and
(e)
“related company” has the same meaning assigned to it in subsection 2(1) of the Promotion of Investments Act 1986
[Act 327].”.
(3)
Any intellectual property income excluded in subparagraph (1) is subject to tax under the Act.”.
Made 31 December 2018
[Perb. 0.3865/73(SJ.133-5); LHDN.AY.A.600-12/1/7(29)-2; 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]
Common questions
- What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 is Malaysia P.U. (A), cited as P.U. (A) 381 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 was first recorded in 2018.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2009 (PINDAAN) 2018 is published at lom.agc.gov.my.