Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 3) 2018.
(2)
Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2017 hingga tahun taksiran 2020.
Tafsiran
/akn/my/act/pua/2018/251
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2018
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 251 2018, currently marked in force and first recorded in 2018.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan di bawah 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—
“akaun ringgit yang layak” ertinya suatu akaun bagi pelaburan yang dibuat dalam
Ringgit Malaysia yang berhubungan dengan perniagaan orang yang layak dan diluluskan oleh Bank Negara Malaysia;
“orang yang layak” ertinya—
(i)
suatu bank Islam berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013 [Akta 759] yang menjalankan perniagaan perbankan
Islam dalam apa-apa mata wang selain
Ringgit Malaysia;
(ii)
suatu institusi berlesen atau diberi kuasa di bawah
Akta
Perkhidmatan
Kewangan 2013
[Akta 758]
yang menjalankan perniagaan perbankan Islam dalam apa-apa mata
P.U. (A) 251 3
wang selain Ringgit Malaysia; atau
(iii)
suatu pengendali takaful berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia;
(b)
suatu bank Islam antarabangsa berlesen di bawah Akta Perkhidmatan
Kewangan Islam 2013 yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; atau
(c)
suatu pengendali takaful antarabangsa berlesen di bawah
Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia, yang diluluskan oleh Bank Negara Malaysia.
Pengecualian
Seksyen 3
(1)
Menteri mengecualikan orang yang layak dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada perniagaan orang yang layak dan akaun ringgit yang layak.
(2)
Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberi apa-apa maklumat lain di bawah Akta.
Kerugian
Seksyen 4
(1)
Apa-apa amaun kerugian larasan yang dialami oleh orang yang layak dalam suatu tahun taksiran dalam tempoh asas yang disebut dalam subperenggan 3(1)
hendaklah dibawa ke hadapan dan dipotong daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak selepas tahun atau
P.U. (A) 251 4
tahun-tahun taksiran yang dikecualikan sehingga kesemua amaun kerugian larasan itu telah digunakan daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak itu.
(2)
Sekian banyak daripada kerugian larasan yang disebut dalam subperenggan (1) yang telah digunakan untuk mengurangkan pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak bagi suatu tahun taksiran tidak boleh diambil kira bagi maksud subseksyen 43(2) dan 44(2) Akta.
Punca berasingan dan akaun berasingan
Seksyen 5
(1)
Jika orang yang layak menjalankan suatu aktiviti perniagaan orang yang layak dan akaun ringgit yang layak dan aktiviti selain perniagaan orang yang layak dan akaun ringgit yang layak, setiap aktiviti itu hendaklah dikira sebagai suatu punca berasingan dan berlainan bagi aktiviti itu.
(2)
Orang yang layak yang diberikan pengecualian di bawah subperenggan 3(1)
hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).
Dibuat 26 September 2018
[Perb. CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127
(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 251 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2018
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 come into operation from the year of assessment 2017 until the year of assessment 2020.
Interpretation 2.
In this Order—
“qualifying ringgit account” means an account of investment made in Ringgit
Malaysia relating to the business of a qualifying person and approved by the Central
Bank of Malaysia;
“qualifying person” means—
(i)
an Islamic bank licensed under the Islamic Financial Services Act 2013
[Act 759] which carries on Islamic banking business in any currencies other than Ringgit Malaysia;
(ii)
a licensed institution or authorized under the Financial Services
Act 2013 [Act 758] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or
P.U. (A) 251 6
(iii)
a licensed takaful operator under the Islamic Financial Services
Act 2013 which carries on takaful business in any currencies other than
Ringgit Malaysia;
(b)
a licensed international Islamic bank under the Islamic Financial Services
Act 2013 which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or
(c)
a licensed international takaful operator under the Islamic Financial Services
Act 2013 which carries on a takaful business in any currencies other than
Ringgit Malaysia, approved by the Central Bank of Malaysia.
Exemption 3.
(1)
The Minister exempts a qualifying person in the basis period for a year of assessment from the payment of income tax in respect of statutory income derived from the business of the qualifying person and the qualifying ringgit account.
(2)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Losses 4.
(1)
Any amount of adjusted loss incurred by a qualifying person in a year of assessment in the basis period referred to in subparagraph 3(1) shall be carried forward and deducted from the statutory income from the business of the qualifying person and the qualifying ringgit account in the post-exempt year or years of assessment until the whole amount of the adjusted loss has been utilized against the statutory income from the business of the qualifying person and the qualifying ringgit account.
P.U. (A) 251 7
(2)
So much of the adjusted loss referred to in subparagraph (1) which was utilized to reduce the statutory income from the business of the qualifying person and the qualifying ringgit account for a year of assessment shall be disregarded for the purposes of subsections 43(2) and 44(2) of the Act.
Separate source and separate account 5.
(1)
Where a qualifying person carries on the business of the qualifying person and qualifying ringgit account activity and activity other than the business of the qualifying person and qualifying ringgit account, each activity shall be treated as a separate and distinct source of the activity.
(2)
The qualifying person which is granted an exemption under subparagraph 3(1) shall maintain a separate account for the income derived from each activity referred to in subparagraph (1).
Made 26 September 2018
[Perb. CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC]
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. 3) 2018?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 is Malaysia P.U. (A), cited as P.U. (A) 251 2018, currently marked in force and first recorded in 2018.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 was first recorded in 2018.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2018 is published at lom.agc.gov.my.