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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012

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Type
P.U. (A)
Status
In force
Enacted
2012
Sections
3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 is Malaysia P.U. (A), cited as P.U. (A) 184 2012, currently marked in force and first recorded in 2012.

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

Dalam Perintah ini—

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“pusat pengurusan perbendaharaan” ertinya suatu syarikat yang—

(a)

diperbadankan di bawah Akta Syarikat 1965 [Akta 125] dan bermastautin di

Malaysia;

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(b)

menjalankan perniagaan penyediaan perkhidmatan kewangan dan pengurusan dana yang layak di Malaysia sebagaimana yang ditentukan oleh

Menteri; dan

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(c)

diluluskan oleh Menteri apabila memenuhi syarat yang ditentukan olehnya.

Pengecualian

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Seksyen 3

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(1)

Menteri mengecualikan seorang individu bukan warganegara daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh daripada suatu penggajian dengan suatu pusat pengurusan perbendaharaan.

P.U. (A) 184 3

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(2)

Tertakluk kepada subperenggan (3), amaun pendapatan yang dikecualikan di bawah subperenggan (1) berkenaan dengan penggajian yang dijalankan di luar

Malaysia hendaklah ditentukan mengikut formula yang berikut:

A x B

C apabila

A ialah pendapatan yang boleh dikenakan cukai bagi suatu tahun taksiran yang berkaitan dengan suatu pusat pengurusan perbendaharaan;

B ialah bilangan hari dalam tahun taksiran yang individu itu dalam penggajian dengan pusat pengurusan perbendaharaan yang dijalankan di luar Malaysia; dan

C ialah bilangan hari dalam tahun taksiran yang individu itu dalam penggajian dengan pusat pengurusan perbendaharaan.

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(3)

Jika individu bukan warganegara itu mempunyai punca pendapatan selain penggajian dengan pusat pengurusan perbendaharaan itu, pendapatan yang boleh dikenakan cukai yang disebut dalam subperenggan (2) hendaklah ditentukan mengikut formula yang berikut:

D x

E

F apabila

D ialah pendapatan yang boleh dikenakan cukai bagi suatu tahun taksiran;

E ialah pendapatan kasar daripada penggajian dengan pusat pengurusan perbendaharaan bagi suatu tahun taksiran; dan

P.U. (A) 184 4

F ialah pendapatan kasar daripada semua punca pendapatan bagi suatu tahun taksiran.

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(4)

Bagi maksud subperenggan (2), seorang individu bukan warganegara disifatkan berada di luar Malaysia untuk satu hari jika individu itu berada di luar

Malaysia untuk seluruh hari itu.

Dibuat 15 Jun 2012

[Perb. 0.3865/434(SK.1)(20); LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)80/LXV]

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) 184 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 3) ORDER 2012

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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. 3) Order 2012.

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(2)

This Order shall have effect from the year of assessment 2012.

Interpretation 2.

In this Order—

“treasury management centre” means a company which is—

(a)

incorporated under the Companies Act 1965 [Act 125] and resident in

Malaysia;

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(b)

carrying on a business of providing qualifying financial and fund management services in Malaysia as specified by the Minister; and

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(c)

approved by the Minister upon fulfilling the conditions specified by him.

Exemption 3.

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(1)

The Minister exempts a non-citizen individual from the payment of income tax in respect of income derived from an employment with a treasury management centre.

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(2)

Subject to subparagraph (3), the amount of income exempted under subparagraph (1) is in respect of the employment exercised outside Malaysia shall be determined in accordance with the following formula:

P.U. (A) 184 6

A x B

C where

A is the chargeable income for a year of assessment attributable to a treasury management centre;

B is the number of days in the year of assessment that the individual is in employment with the treasury management centre exercised outside Malaysia; and

C is the number of days in the year of assessment that the individual is in employment with the treasury management centre.

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(3)

Where the non-citizen individual has sources of income other than that of employment with the treasury management centre, the chargeable income referred to in subparagraph (2) shall be determined in accordance with the following formula:

D x

E

F where

D is the chargeable income for a year of assessment;

E is the gross income from employment with the treasury management for a year of assessment; and

F is the total of gross income from all sources of income for a year of assessment.

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(4)

For the purpose of subparagraph (2), a non-citizen individual is deemed to be outside Malaysia for a day if that individual is outside Malaysia for the whole of that day.

P.U. (A) 184 7

Made 15 June 2012

[Perb. 0.3865/434(SK.1)(20) LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)80/LXV]

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]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 is Malaysia P.U. (A), cited as P.U. (A) 184 2012, currently marked in force and first recorded in 2012.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 was first recorded in 2012.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2012 is published at lom.agc.gov.my.