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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024

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Type
P.U. (A)
Status
In force
Enacted
2024
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 75 2024, currently marked in force and first recorded in 2024.

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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(1)

Tertakluk kepada perenggan 3, Menteri mengecualikan suatu syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi yang bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan laba atau keuntungan daripada pelupusan aset modal yang terbit dari luar Malaysia yang diterima di Malaysia dalam tempoh asas bagi suatu tahun taksiran.

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(2)

Bagi maksud pengecualian di bawah subperenggan (1), syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi itu hendaklah, dalam tempoh asas bagi suatu tahun taksiran, mematuhi syarat yang dikenakan oleh Menteri sebagaimana yang dinyatakan dalam garis panduan yang dikeluarkan oleh

Ketua Pengarah di bawah seksyen 134A Akta, yang hendaklah termasuk syarat yang berikut:

(a)

mengambil kerja pekerja yang mencukupi di Malaysia; dan

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(b)

melakukan amaun perbelanjaan operasi yang mencukupi di Malaysia.

P.U. (A) 75 3

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(3)

Apa-apa potongan berhubung dengan pendapatan yang dikecualikan di bawah perenggan ini tidak diambil kira bagi maksud menentukan pendapatan boleh cukai syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi itu.

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(4)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.

Laba atau keuntungan daripada pelupusan hak harta intelek

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Seksyen 3

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(1)

Apa-apa laba atau keuntungan daripada pelupusan hak harta intelek tidak diambil kira bagi maksud menentukan laba atau keuntungan daripada pelupusan aset modal yang disebut dalam subperenggan 2(1) dengan syarat bahawa syarikat, perkongsian liabiliti terhad, badan amanah dan koperasi itu ialah pemilik atau pemegang lesen hak harta intelek itu.

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(2)

Dalam perenggan ini, “hak harta intelek” ertinya apa-apa hak yang berbangkit daripada paten, inovasi utiliti dan penemuan, hak cipta, cap dagangan dan cap perkhidmatan, reka bentuk industri, reka bentuk susun atur litar bersepadu, proses atau formula rahsia dan kepandaian, petunjuk geografi dan pemberian perlindungan suatu varieti tumbuhan, atau hak lain yang serupa, sama ada yang didaftarkan atau yang boleh didaftarkan atau tidak.

Ketidakpakaian

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Seksyen 4

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Perintah ini tidak terpakai bagi orang yang menjalankan perniagaan perbankan, insurans, pengangkutan laut atau pengangkutan udara.

P.U. (A) 75 4

Dibuat 29 Februari 2024

[MOF.TAX(R)700-3/1064; LHDN.AY.A 600-12/1/7 (29)-340; PN(PU)80/JLD.111]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 75 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 3) ORDER 2024

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 2024.

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(2)

This Order has effect from 1 January 2024 to 31 December 2026.

Exemption 2.

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(1)

Subject to paragraph 3, the Minister exempts a company, limited liability partnership, trust body and co-operative society resident in Malaysia from the payment of income tax in respect of gains or profits from the disposal of capital asset arising from outside Malaysia which is received in Malaysia in the basis period for a year of assessment.

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(2)

For the purposes of exemption under subparagraph (1), the company, limited liability partnership, trust body and co-operative society shall, in the basis period of a year of assessment, comply with the conditions imposed by the Minister as specified in the guidelines issued by the Director General under section 134A of the Act, which shall include the following conditions:

(a)

employ an adequate number of employees in Malaysia; and

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(b)

incur an adequate amount of operating expenditures in Malaysia.

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(3)

Any deduction in relation to the income exempted under this paragraph shall be disregarded for the purpose of ascertaining the chargeable income of the company, limited liability partnership, trust body and co-operative society.

P.U. (A) 75 6

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(4)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the company, limited liability partnership, trust body and co-operative society from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.

Gains or profits from disposal of intellectual property rights 3.

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(1)

Any gains or profits from the disposal of intellectual property rights shall be disregarded for the purpose of ascertaining the gains or profits from the disposal of capital asset referred to in subparagraph 2(1) provided that the company, limited liability partnership, trust body and co-operative society is the owner or licensee of the intellectual property rights.

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(2)

In this paragraph, “intellectual property rights” means any rights arising from a patent, utility innovation and discovery, copyright, trade mark and service mark, industrial design, layout-design of integrated circuit, secret processes or formulae and know-how, geographical indication and the grant of protection of a plant variety, or other similar rights, whether or not registered or registrable.

Non-application 4.

This Order shall not apply to a person carrying on the business of banking, insurance, sea transport or air transport.

Made 29 February 2024

[MOF.TAX(R)700-3/1064; LHDN.AY.A 600-12/1/7 (29)-340; PN(PU)80/JLD.111]

DATUK SERI AMIR HAMZAH AZIZAN

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) 2024?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 is Malaysia P.U. (A), cited as P.U. (A) 75 2024, currently marked in force and first recorded in 2024.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 was first recorded in 2024.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 is published at lom.agc.gov.my.