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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 is Malaysia P.U. (A), cited as P.U. (A) 95 2021, currently marked in force and first recorded in 2021.

Opening note

Preamble

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  1. 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

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(1)

Menteri mengecualikan orang yang layak yang bermastautin di Malaysia daripada pembayaran cukai pendapatan dalam tempoh asas bagi setiap tahun taksiran berhubung dengan laba atau keuntungan yang diperoleh, sebagai ganti faedah, daripada Sukuk Prihatin.

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(2)

Bagi maksud perenggan ini—

“orang yang layak” ertinya—

(a)

individu yang merupakan seorang warganegara Malaysia berumur lapan belas tahun ke atas;

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(b)

suatu pertubuhan perbadanan yang diperbadankan di bawah undang-undang Malaysia tetapi tidak termasuk suatu institusi kewangan dan seorang pemegang lesen Perkhidmatan Pasaran

Modal yang menjalankan urusan pengurusan kumpulan wang di bawah Akta Pasaran Modal dan Perkhidmatan 2007

[Akta 671]; atau

P.U. (A) 95 3

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(c)

suatu kumpulan orang, perkongsian atau perkongsian liabiliti terhad yang didaftarkan di bawah mana-mana undang-undang bertulis di Malaysia dan menjalankan perniagaannya di Malaysia tetapi tidak termasuk pemegang amanah yang berdaftar sebagai ahli Persatuan Syarikat Amanah Malaysia yang bertindak bagi pihak orang itu;

“Sukuk Prihatin” ertinya sekuriti Islam yang mempunyai nilai nominal sehingga enam ratus enam puluh enam juta empat ratus tujuh belas ribu dan lima ratus ringgit (RM666,417,500.00) yang diterbitkan mengikut prinsip Murabahah pada 22 September 2020 oleh Kerajaan.

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(3)

Bagi maksud subperenggan (2), “institusi kewangan” ertinya—

(a)

suatu bank, bank pelaburan atau penanggung insurans yang dilesenkan atau disifatkan dilesenkan di bawah

Akta Perkhidmatan Kewangan 2013 [Akta 758];

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(b)

suatu bank Islam, pengendali takaful atau pengendali takaful antarabangsa yang dilesenkan atau disifatkan dilesenkan di bawah

Akta Perkhidmatan Kewangan Islam 2013 [Akta 759];

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(c)

suatu institusi kewangan pembangunan yang ditetapkan di bawah

Akta Institusi Kewangan Pembangunan 2002 [Akta 618]; atau

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(d)

suatu entiti yang disenaraikan di bawah Bahagian 1, Jadual 4 kepada

Akta Pasaran Modal dan Perkhidmatan 2007.

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(4)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.

P.U. (A) 95 4

Dibuat 1 Mac 2021

[MOF.TAX(S) 700-2/1/114; LHDN.AY.A 600-12/1/7(29)-77; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 95 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 2) ORDER 2021

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Opening note

Preamble

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  1. 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 2021.

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(2)

This Order is deemed to have effect from the year of assessment 2020.

Exemption 2.

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(1)

The Minister exempts a qualifying person resident in Malaysia 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 Sukuk Prihatin.

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(2)

For the purposes of this paragraph—

“qualifying person” means—

(a)

an individual who is a citizen of Malaysia aged eighteen years and above;

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(b)

a body corporate incorporated under the laws of Malaysia but excluding a financial institution and a holder of a Capital Markets

Services Licence carrying on the business of fund management under the Capital Markets and Services Act 2007 [Act 671]; or

P.U. (A) 95 6

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(c)

a body of persons, partnership or limited liability partnership registered under any written law in Malaysia and carries on its business in Malaysia but excluding a trustee registered as a member of the Association of Trust Companies Malaysia who acts on behalf of the person;

“Sukuk Prihatin” means the Islamic securities of nominal value of up to six hundred sixty-six million four hundred seventeen thousand and five hundred ringgit (RM666,417,500.00) issued in accordance with the principle of Murabahah on 22 September 2020 by the Government.

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(3)

For the purposes of subparagraph (2), “financial institution” means—

(a)

a bank, investment bank or insurer licensed or deemed licensed under the Financial Services Act 2013 [Act 758];

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(b)

an Islamic bank, takaful operator or international takaful operator licensed or deemed licensed under the Islamic Financial Services

Act 2013 [Act 759];

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(c)

a development financial institution prescribed under the Development Financial Institutions Act 2002 [Act 618]; or

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(d)

an entity listed under Part 1, Schedule 4 to the Capital Markets and

Services Act 2007.

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(4)

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.

P.U. (A) 95 7

Made 1 March 2021

[MOF.TAX(S) 700-2/1/114; LHDN.AY.A 600-12/1/7(29)-77; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the

Income Tax Act 1967]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 is Malaysia P.U. (A), cited as P.U. (A) 95 2021, currently marked in force and first recorded in 2021.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 was first recorded in 2021.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2021 is published at lom.agc.gov.my.