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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 190 2021, currently marked in force and first recorded in 2021.

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

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Perintah ini hendaklah terpakai bagi sukuk wakala yang mempunyai nilai nominal sehingga Dolar Amerika Syarikat satu bilion dan tiga ratus juta (US$1,300,000,000.00), selain stok pinjaman boleh ubah, yang diterbitkan mengikut prinsip Wakala oleh

Malaysia Wakala Sukuk Berhad.

Seksyen 3

Pengecualian

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(1)

Menteri mengecualikan mana-mana orang daripada pembayaran cukai pendapatan dalam tempoh asas bagi suatu tahun taksiran berhubung dengan laba atau keuntungan yang diperoleh, sebagai ganti faedah, daripada sukuk wakala.

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(2)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.

Ketidakpakaian

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Seksyen 4

Seksyen 109 Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah

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Perintah ini.

P. U. (A) 190 3

Dibuat 22 April 2021

[MOF.TAX(S)700-3/1/547; LHDN.AY.A.600-12/1/7(29)–111; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P. U. (A) 190 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 3) ORDER 2021

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 2021.

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(2)

This Order has effect from the year of assessment 2021.

Application 2.

This Order shall apply to sukuk wakala of nominal value up to one billion and three hundred million United States Dollar (US$1,300,000,000.00), other than convertible loan stock, issued in accordance with the principle of Wakala by Malaysia

Wakala Sukuk Berhad.

Exemption 3.

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(1)

The Minister exempts any person from the payment of income tax in the basis period for a year of assessment in relation to gains or profits derived, in lieu of interest, from the sukuk wakala.

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(2)

Nothing in subparagraph (1) shall absolve or is deemed to have absolved the person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.

Non-application 4.

Section 109 of the Act shall not apply to the income exempted under this Order.

P. U. (A) 190 5

Made 22 April 2021

[MOF.TAX(S)700-3/1/547; LHDN.AY.A.600-12/1/7(29)–111; PN(PU2)80/C]

TENGKU DATUK SERI UTAMA 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]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 is Malaysia P.U. (A), cited as P.U. (A) 190 2021, currently marked in force and first recorded in 2021.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 was first recorded in 2021.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2021 is published at lom.agc.gov.my.