Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 3) 2020.
/akn/my/act/pua/2020/153
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 is Malaysia P.U. (A), cited as P.U. (A) 153 2020, currently marked in force and first recorded in 2020.
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
(1)
Menteri mengecualikan seseorang individu daripada pembayaran cukai pendapatan berkenaan dengan pengeluaran daripada suatu skim persaraan swasta oleh individu itu sebelum mencapai umur lima puluh lima tahun, yang dikontrakkan oleh individu itu dengan penyedia skim persaraan swasta itu yang diluluskan di bawah seksyen 139Q Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671], dalam tempoh 30 April 2020 hingga 31 Disember 2020.
(2)
Jumlah amaun pengecualian yang diberikan di bawah subperenggan (1)
adalah tertakluk kepada jumlah maksimum satu ribu lima ratus ringgit yang dikeluarkan daripada setiap penyedia skim persaraan swasta.
Ketidakpakaian
Seksyen 3
Seksyen 109G Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah
Perintah ini.
P.U. (A) 153 3
Dibuat 12 Mei 2020
[MOF.TAX700-3/1/343; LHDN.AY.A600-12/1/7-29; PN(PU2)80/XCVII]
TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 153 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2020
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 an individual from the payment of income tax in respect of withdrawal from a private retirement scheme by the individual before reaching the age of fifty-five, which was contracted for by the individual with the private retirement scheme provider approved under section 139Q of the Capital Markets and
Services Act 2007 [Act 671], for the period from 30 April 2020 until 31 December 2020.
(2)
The total amount of exemption granted under subparagraph (1) is subject to a maximum of one thousand five hundred ringgit withdrawn from each private retirement scheme provider.
Non-application 3.
Section 109G of the Act shall not apply to the income exempted under this Order.
Made 12 May 2020
[MOF.TAX700-3/1/343; LHDN.AY.A600-12/1/7-29; PN(PU2)80/XCVII]
TENGKU DATO’ SRI 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]
Common questions
- What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 is Malaysia P.U. (A), cited as P.U. (A) 153 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 was first recorded in 2020.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2020 is published at lom.agc.gov.my.