P.U. (A)In force
Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Enacted
- 2019
- Sections
- 4
Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 is Malaysia P.U. (A), cited as P.U. (A) 137 2019, currently marked in force and first recorded in 2019.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 3) 2019
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2019
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 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
Pengecualian
(1)
Menteri mengecualikan individu yang tidak bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh daripada Malaysia berhubungan dengan apa-apa bayaran yang diterima daripada mana-mana institusi atau organisasi keagamaan bagi perkhidmatan yang berikut sepanjang tempoh perkhidmatan tersebut:
(a)
memberikan ceramah keagamaan atau pengajian suatu kitab keagamaan termasuk ceramah terjemahan suatu kitab suci atau kitab keagamaan yang berkaitan; atau
(2)
Pengecualian yang diberikan di bawah Perintah ini tertakluk kepada syarat-syarat yang berikut:
(a)
program atau aktiviti keagamaan tersebut dijalankan dan dianjurkan oleh institusi atau organisasi keagamaan tersebut semata-mata bagi tujuan keagamaan dan bukan bagi tujuan
3
komersil atau keuntungan;
(b)
program atau aktiviti keagamaan tersebut dijalankan dan dianjurkan tanpa mengenakan apa-apa bayaran kepada peserta;
dan
(3)
Bagi maksud perenggan ini, “institusi atau organisasi keagamaan” ertinya suatu institusi atau organisasi keagamaan—
(a)
yang ditubuhkan di Malaysia semata-mata bagi maksud menguruskan tempat ibadat berhubung dengan agama atau pemajuan agama dan tidak dikendalikan atau dijalankan terutamanya bagi keuntungan; dan
(b)
yang berdaftar dengan Pendaftar Pertubuhan Malaysia atau di bawah mana-mana undang-undang bertulis yang mengawal selia institusi atau organisasi itu.
Seksyen 3
Penyata atau penyata akaun hendaklah dikemukakan
Tiada apa-apa jua dalam perenggan 2 boleh melepaskan atau disifatkan telah melepaskan individu yang diberikan pengecualian itu daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun untuk memberikan apa-apa maklumat lain di bawah Akta.
Seksyen 4
Ketidakpakaian
Seksyen 109A Akta tidak terpakai bagi pendapatan yang disebut dalam perenggan 2.
4
Dibuat 15 Mei 2019
[Perb. (8.09)202-14(SJ.252); LHDN.AY.A.600-12/1/7(29)-5; PN(PU2) 80/XCV]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127
(4)
Akta Cukai Pendapatan 1967]
5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 3) 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.
(1)
The Minister exempts a person not resident in Malaysia from the payment of income tax in respect of income derived from Malaysia in relation to any payment received from any religious institution or organization for the following service throughout the period of service:
(a)
to provide religious lectures or study of a religious book including the translation of a holy book or related religious books; or
(2)
The exemption given under this
Order is subject to the following conditions:
(a)
the religious programme or activity conducted and organized by the religious institution or organization exclusively for religious purpose and not for commercial or profit purposes;
6
(b)
the religious programme or activity is conducted and organized without imposing any payment on participants; and
(3)
For the purposes of this paragraph, “religious institution or organization” means a religious institution or organization—
(a)
which is established in Malaysia exclusively for the purpose of managing the place of worship in relation to religion or the advancement of religion and is not operated or conducted primarily for profit; and
(b)
which is registered with the Registrar of Societies Malaysia or under any written law governing such institution or organization.
Return or statement of account to be furnished 3.
Nothing in paragraph 2 shall absolve or be deemed to have absolved the individual from complying with any requirement to submit any return or statement of account or to furnish any other information under the Act.
Non-application 4.
Section 109A of the Act shall not apply to the income referred to in paragraph 2.
Made 15 May 2019
[Perb. (8.09)202-14(SJ.252); LHDN.AY.A.600-12/1/7(29)-5; PN(PU2) 80/XCV]
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) 2019?
- Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 is Malaysia P.U. (A), cited as P.U. (A) 137 2019, currently marked in force and first recorded in 2019.
- Is Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 still in force?
- Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 is currently in force.
- When did Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 take effect?
- Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 was first recorded in 2019.
- How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 have?
- Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 contains 4 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019?
- The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2019 is published at lom.agc.gov.my.
Something wrong on this page?
If one provision's text doesn't match the official source, use Suggest a fix beside that provision — it opens an editor next to the source document. For anything else — a missing amendment, a broken link, out-of-date content, or a removal request — report it here.