Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (NO. 2) 2019.
(2)
Perintah ini disifatkan telah berkuat kuasa bagi tahun taksiran 2018.
Tafsiran
/akn/my/act/pua/2019/55
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2019
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 55 2019, currently marked in force and first recorded in 2019.
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
Dalam Perintah ini—
“harta kediaman” ertinya suatu rumah, unit kondominium, rumah pangsa atau pangsapuri yang dibina sebagai suatu rumah kediaman;
“sewa” ertinya apa-apa jumlah wang yang dibayar oleh penyewa kepada tuan rumah bagi mendiami harta kediaman termasuklah penggunaan ruang letak kereta, perabot dan apa-apa kemudahan lain yang disediakan oleh tuan rumah.
Seksyen 3
Pengecualian
(1)
Tertakluk kepada subperenggan (2), Menteri mengecualikan seseorang tuan rumah yang menyewakan harta kediamannya daripada pembayaran cukai pendapatan berkenaan dengan lima puluh peratus daripada pendapatan berkanunnya yang diperoleh daripada penyewaan harta kediaman itu dalam tempoh asas bagi suatu tahun taksiran.
(2)
Pengeculian di bawah subperenggan (1) tertakluk kepada syarat yang berikut:
P.U. (A) 55 3
(a)
tuan rumah ialah seorang individu warganegara yang bermastautin di Malaysia dan tuan punya berdaftar harta kediamannya;
(b)
amaun sewa bulanan yang diterima daripada setiap harta kediaman tidak melebihi dua ribu ringgit;
(c)
perjanjian penyewaan antara tuan rumah dan penyewa yang disempurnakan dan disetemkan berkuat kuasa pada atau selepas 1 Januari 2018; dan
(d)
harta kediaman itu disewa bagi apa-apa tempoh mulai 1 Januari 2018
hingga 31 Disember 2018.
Punca berasingan dan akaun berasingan
Seksyen 4
(1)
Jika tuan rumah menerima sewa daripada dua atau lebih harta kediaman, setiap harta kediaman hendaklah dikira sebagai suatu punca berasingan dan berlainan bagi sewa itu.
(2)
Tuan rumah yang diberikan pengecualian di bawah subperenggan 3(1)
hendaklah menyenggara suatu akaun yang berasingan bagi sewa yang diterima daripada setiap harta kediaman yang disebut dalam subperenggan (1).
Dibuat 22 Februari 2019
[Perb. CR(8.20)116/1-138(2018)(SK.9); LHDN.AY.A.600-12/1/7(14); PN(PU2)80/XCIV]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 55 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 2) ORDER 2019
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 for the year of assessment 2018.
Interpretation 2.
In this Order—
“residential property” means a house, condominium unit, flat or an apartment which is built as a dwelling house;
“rent” means any sum paid by a tenant to a landlord for the occupation of a residential property including the use of parking space, furniture and any other amenities provided by the landlord.
Exemption 3.
(1)
Subject to subparagraph (2), the Minister exempts a landlord who rents out his residential property from the payment of income tax in respect of fifty per cent of his statutory income derived from the rental of the residential property in the basis period for a year of assessment.
(2)
The exemption under subparagraph (1) is subject to the following conditions:
(a)
the landlord shall be an individual citizen who resides in Malaysia and is the registered proprietor of his residential property;
P.U. (A) 55 5
(b)
the monthly rental amount received from each residential property does not exceed two thousand ringgit;
(c)
the tenancy agreement between the landlord and the tenant which has been executed and stamped comes into effect on or after 1 January 2018;
and
(d)
the residential property is rented out for any period from 1 January 2018
until 31 December 2018.
Separate source and separate account 4.
(1)
Where a landlord receives rent from two or more residential properties, each residential property shall be treated as a separate and distinct source of the rent.
(2)
The landlord who is granted an exemption under subparagraph 3(1) shall maintain a separate account for the rent received from each residential property referred to in subparagraph (1).
Made 22 February 2019
[Perb. CR(8.20)116/1-138(2018)(SK.9); LHDN.AY.A.600-12/1/7(14); PN(PU2)80/XCIV]
LIM GUAN ENG
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) 2019?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 is Malaysia P.U. (A), cited as P.U. (A) 55 2019, currently marked in force and first recorded in 2019.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 was first recorded in 2019.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2019 is published at lom.agc.gov.my.