How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 contains 6 sections.

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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023

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Type: P.U. (A)
Status: In force
Enacted: 2023
Sections: 6

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 304 2023, currently marked in force and first recorded in 2023.

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. 20) 2007 (Pindaan) 2023.

(2)

Kecuali bagi perenggan 2, 3 dan 5, Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2021.

(3)

Perenggan 2 dan 3, dan subperenggan 5(a) disifatkan telah mula berkuat kuasa mulai tahun taksiran 2007.

(4)

Subperenggan 5(b) dan (c) disifatkan telah mula berkuat kuasa pada 1 Januari 2021.

Pindaan perenggan 2

Seksyen 2

Perintah Cukai Pendapatan (Pengecualian) (No. 20) 2007 [P.U. (A) 418/2007], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subperenggan 2(1) dengan menggantikan takrif “aktiviti yang layak” dengan takrif yang berikut:

‘ “aktiviti yang layak” ertinya aktiviti sebagaimana yang diperuntukkan di bawah subperenggan 2A(2);’.

Seksyen 3

Pindaan perenggan 2A

(a)

dengan menomborkan semula perenggan sedia ada sebagai subperenggan (1); dan

P.U. (A) 304 3

(b)

dengan memasukkan selepas subperenggan (1) yang dinomborkan semula itu subperenggan yang berikut:

“(2) Bagi maksud Perintah ini, “aktiviti yang layak” ertinya suatu aktiviti yang dinyatakan dalam ruang (3) Jadual berhubung dengan sektor yang dinyatakan dalam ruang

(2)

Jadual yang diluluskan oleh Menteri.”.

Pindaan perenggan 7

Seksyen 4

Perenggan 7

Perintah ibu dipinda dengan menggantikan perkataan

“31 Disember 2020” dengan perkataan “31 Disember 2024”.

Seksyen 5

Pindaan Jadual

(a)

dengan menggantikan perkataan

“JADUAL”

dengan perkataan yang berikut:

“JADUAL

[Subperenggan 2A(2)]”;

(b)

berhubung dengan butiran 3, dalam ruang (3)—

(i)

dengan memotong perkataan “dan” di hujung subbutiran (c);

(ii)

dengan menggantikan noktah di hujung subbutiran (d) dengan perkataan “; dan”; dan

(iii)

dengan memasukkan selepas subbutiran

(d)

subbutiran yang berikut:

“(e) kesejahteraan dan hidup berbantu.”; dan

P.U. (A) 304 4

(c)

dengan memasukkan selepas butiran 6 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:

“7.

Perniagaan dan perkhidmatan digital

Teknologi digital memuncul.”.

Dibuat 2 Oktober 2023

[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-213; PN(PU2)80/JLD.110]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 304 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 20) 2007 (AMENDMENT) ORDER 2023

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. 20) 2007

(Amendment) Order 2023.

(2)

Except for paragraphs 2, 3 and 5, this Order is deemed to have come into operation from the year of assessment 2021.

(3)

Paragraphs 2 and 3, and subparagraph 5(a) are deemed to have come into operation from the year of assessment 2007.

(4)

Subparagraphs 5(b) and (c) are deemed to have come into operation on 1 January 2021.

Amendment of paragraph 2 2.

The Income Tax (Exemption) (No. 20) Order 2007 [P.U. (A) 418/2007], which is referred to as the “principal Order” in this Order, is amended in subparagraph 2(1)

by substituting for the definition of “qualifying activity” the following definition:

‘ “qualifying activity” means the activity as provided under subparagraph 2A(2);’.

Amendment of paragraph 2A

Seksyen 3

Paragraph 2A of the principal Order is amended—

(a)

by renumbering the existing paragraph as subparagraph (1); and

P.U. (A) 304 6

(b)

by inserting after the renumbered subparagraph (1) the following subparagraph:

“(2) For the purposes of this Order, “qualifying activity” means an activity specified in column (3) of the Schedule in relation to the sector as set out in column (2) of the Schedule which is approved by the Minister.”.

Amendment of paragraph 7 4.

Paragraph 7 of the principal Order is amended by substituting for the words

“31 December 2020” the words “31 December 2024”.

Amendment of Schedule 5.

The Schedule to the principal Order is amended—

(a)

by substituting for the word “SCHEDULE” the following words:

“SCHEDULE

[Subparagraph 2A(2)]”;

(b)

in relation to item 3, in column (3)—

(i)

by deleting the word “and” at the end of subitem (c);

(ii)

by substituting for the full stop at the end of subitem (d)

the words “; and”; and

(iii)

by inserting after subitem (d) the following subitem:

“(e) wellness and assisted living.”; and

P.U. (A) 304 7

(c)

by inserting after item 6 and the particulars relating to it the following item and particulars:

“7.

Digital business and services

Emerging digital technologies.”.

Made 2 October 2023

[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-213; PN(PU2)80/JLD.110]

ANWAR BIN IBRAHIM

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. 20) 2007 (PINDAAN) 2023?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 304 2023, currently marked in force and first recorded in 2023.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 was first recorded in 2023.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 contains 6 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023 is published at lom.agc.gov.my.