Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 2) 2011.
(2)
Perintah ini disifatkan telah berkuat kuasa mulai tahun taksiran 2007 hingga tahun taksiran 2009.
Pemakaian
/akn/my/act/pua/2011/160
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011
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
- 2011
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 is Malaysia P.U. (A), cited as P.U. (A) 160 2011, currently marked in force and first recorded in 2011.
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 ini terpakai bagi sekuriti Islam, selain stok pinjaman boleh ubah, yang diterbitkan mengikut prinsip Mudharabah, Musyarakah, Ijarah, Istisna’ atau prinsip lain yang diluluskan oleh Majlis Penasihat Shariah yang ditubuhkan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Saham dan Perkhidmatan 2007 [Akta 671].
Seksyen 3
Pengecualian
Menteri mengecualikan seseorang individu, unit amanah atau dana tertutup yang tersenarai dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan apa-apa laba atau keuntungan yang diterima daripada pelaburan dalam sekuriti Islam.
Seksyen 4
Ketidakpakaian
Seksyen 109 Akta tidaklah terpakai bagi apa-apa laba atau keuntungan yang diterima oleh individu bukan pemastautin, unit amanah atau dana tertutup yang tersenarai yang disebut dalam perenggan 3.
P.U. (A) 160 3
Dibuat 15 April 2011
[Perb.CR(8.09)294/6/4-9(SJ.9)(2010)(SK.5);LHDN01/35/(S)/42/51/231-31;
PN(PU2)80/LXI]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]
P.U. (A) 160 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 2) ORDER 2011
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.
(2)
This Order is deemed to have effect from the year of assessment 2007 until the year of assessment 2009.
Application 2.
This Order applies to Islamic securities, other than convertible loan stock, which are issued in accordance with the principles of Mudharabah, Musyarakah, Ijarah, Istisna’ or any other principle approved by the Shariah Advisory Council established by the Securities
Commission under the Capital Markets and Services Act 2007 [Act 671].
Exemption 3.
The Minister exempts an individual, unit trust or listed close-end fund in the basis period for a year of assessment from the payment of income tax in respect of any gains or profits received from the investment in Islamic securities.
Non-application 4.
Section 109 of the Act shall not apply to any gains or profits received by a non-resident individual, unit trust or listed close-end fund referred to in paragraph 3.
P.U. (A) 160 5
Made 15 April 2011
[Perb.CR(8.09)294/6/4-9(SJ.9)(2010)(SK.5);LHDN01/35/(S)/42/51/231-31;
PN(PU2)80/LXI]
DATO’ SERI HAJI AHAMD HUSNI BIN MOHAMAD HANADZLAH
Second 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) 2011?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 is Malaysia P.U. (A), cited as P.U. (A) 160 2011, currently marked in force and first recorded in 2011.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 was first recorded in 2011.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2011 is published at lom.agc.gov.my.