Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 2) 2016.
/akn/my/act/pua/2016/90
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2016
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 is Malaysia P.U. (A), cited as P.U. (A) 90 2016, currently marked in force and first recorded in 2016.
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 hendaklah terpakai bagi sukuk wakala dengan nilai nominal sehingga Dolar Amerika Syarikat satu bilion dan lima ratus juta (US$1,500,000,000.00), selain stok pinjaman boleh ubah, yang diterbitkan oleh Malaysia Sukuk Global Berhad
(dahulu dikenali sebagai 1Malaysia Sukuk Global Berhad).
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan mana-mana orang daripada pembayaran cukai pendapatan dalam tempoh asas bagi setiap tahun taksiran berhubung dengan laba atau keuntungan yang diperoleh, sebagai ganti faedah, daripada sukuk wakala mengikut prinsip Wakala.
(2)
Tiada apa-apa jua dalam subperenggan (1) boleh membebaskan atau disifatkan telah membebaskan orang itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.
Ketidakpakaian
Seksyen 4
Seksyen 109 Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah
Perintah ini.
P.U. (A) 90 3
Dibuat 7 April 2016
[KK/BFE/FIS (S) 10/824/2 Jld. 3; PN(PU2)80/LXXX]
DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 90 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 2) ORDER 2016
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 has effect from the year of assessment 2016.
Application 2.
This Order shall apply to sukuk wakala with the nominal value up to one billion and five hundred million United States Dollar (US$1,500,000,000.00), other than convertible loan stock, issued by the
Malaysia
Sukuk
Global
Berhad
(formerly known as 1Malaysia Sukuk Global Berhad).
Exemption 3.
(1)
The Minister exempts any person from the payment of income tax in the basis period for each year of assessment in relation to gains or profits derived, in lieu of interest, from the sukuk wakala in accordance with the principle of Wakala.
(2)
Nothing in subparagraph (1) shall absolve or is deemed to have absolved the person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Non-application 4.
Section 109 of the Act shall not apply to the income exempted under this Order.
P.U. (A) 90 5
Made 7 April 2016
[KK/BFE/FIS (S) 10/824/2 Jld. 3; PN(PU2)80/LXXX]
DATO’ SERI AHMAD 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) 2016?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 is Malaysia P.U. (A), cited as P.U. (A) 90 2016, currently marked in force and first recorded in 2016.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 was first recorded in 2016.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2016 is published at lom.agc.gov.my.