Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 still in force?

Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 is currently in force.

How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 contains 6 sections.

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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013

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Type: P.U. (A)
Status: In force
Enacted: 2013
Sections: 6

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 7 2013, currently marked in force and first recorded in 2013.

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian)(No. 2) 2013.

(2)

Perintah ini berkuat kuasa mulai tahun taksiran 2013 hingga tahun taksiran 2015.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“perniagaan pengendalian pelancongan” mempunyai erti yang sama yang diberikan kepadanya di bawah subseksyen 2(1) Akta Industri Pelancongan 1992

[Akta 482];

“rombongan pelancongan rangkum semua” ertinya suatu pakej pelancongan ke atau di Malaysia atau di mana-mana tempat dalam Malaysia yang dilakukan oleh pelancong dari luar Malaysia termasuk pengangkutan udara, darat atau laut dan penginapan.

Seksyen 3

Pengecualian

(1)

Tertakluk kepada subperenggan (2), Menteri mengecualikan suatu syarikat yang bermastautin di Malaysia yang dilesenkan di bawah Akta Industri

Pelancongan 1992 untuk menjalankan suatu perniagaan pengendalian pelancongan daripada pembayaran cukai berkenaan dengan pendapatan berkanun yang diperoleh daripada rombongan pelancongan rangkum semua.

P.U. (A) 7 3

(2)

Pengecualian dalam subperenggan (1) hanya terpakai jika jumlah bilangan pelancong dari luar Malaysia dalam rombongan pelancongan rangkum semua yang berhubungan dengan syarikat itu adalah tidak kurang daripada tujuh ratus lima puluh dalam tempoh asas bagi suatu tahun taksiran yang disahkan melalui suatu surat daripada Kementerian Pelancongan Malaysia.

Penyenggaraan akaun yang berasingan

Seksyen 4

Suatu syarikat yang memohon pengecualian di bawah perenggan 3 hendaklah menyenggarakan akaun yang berasingan bagi pendapatan yang diperoleh daripada rombongan pelancongan rangkum semua.

Seksyen 5

Pemakaian perenggan 5 dan 6 Jadual 7A

Perenggan 5 dan 6 Jadual 7A Akta hendaklah terpakai, tertakluk kepada apa-apa ubah suaian dan penyesuaian yang perlu, bagi amaun pendapatan yang dikecualikan di bawah perenggan 3.

Dibuat 17 Disember 2012

[Perb.CR(8.20)116/1-138(2013)(SJ.1);LHDN.01/35/(S)/42/51/Klt.19; (PU2)80/LXVII]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai

Pendapatan 1967]

P.U. (A) 7 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 2) ORDER 2013

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) Order 2013.

(2)

This Order has effect from the year of assessment 2013 until the year of assessment 2015.

Interpretation 2.

In this Order—

“tour operating business” has the same meaning assigned to it under subsection 2(1) of the Tourism Industry Act 1992 [Act 482];

“group inclusive tour” means a tour package to or of Malaysia or any place within

Malaysia undertaken by tourists from outside Malaysia, inclusive of transportation by air, land or sea and accommodation.

Exemption 3.

(1)

Subject to subparagraph (2), the Minister exempts a company resident in

Malaysia which is licensed under the Tourism Industry Act 1992 to carry on a tour operating business from the payment of income tax in respect of the statutory income derived from group inclusive tours.

(2)

The exemption in subparagraph (1) shall only apply if the total number of tourists from outside Malaysia in group inclusive tours relating to the company is not less than seven hundred and fifty in the basis period for a year of assessment which is certified by a letter from the Ministry of Tourism Malaysia.

P.U. (A) 7 5

Maintaining separate account 4.

A company seeking exemption under paragraph 3 shall maintain a separate account for the income derived from group inclusive tours.

Application of paragraphs 5 and 6 of Schedule 7A

Seksyen 5

Paragraphs 5 and 6 of Schedule 7A of the Act shall apply, subject to such modifications and adaptations as may be necessary, to the amount of income exempted under paragraph 3.

Made 17 December 2012

[Perb.CR(8.20)116/1-138(2013)(SJ.1);LHDN.01/35/(S)/42/51/Klt.19; (PU2)80/LXVII]

DATO’ SERI AHMAD HUSNI 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) 2013?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 7 2013, currently marked in force and first recorded in 2013.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 was first recorded in 2013.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 contains 6 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2013 is published at lom.agc.gov.my.