Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 3) 2024 (Pindaan) 2026.
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Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 275 2026, currently marked in force and first recorded in 2026.
P.U. (A) 275
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 3) 2024 (PINDAAN) 2026
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2024
(AMENDMENT) ORDER 2026
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 275 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2024 (PINDAAN) 2026
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 3) 2024 (Pindaan) 2026.
Pindaan perenggan 1
Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 [P.U. (A) 75/2024], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subperenggan 1(2)
dengan menggantikan perkataan “31 Disember 2026” dengan perkataan “31 Disember 2030”.
Pindaan perenggan 2
Subperenggan 2(1) Perintah ibu dipinda dengan menggantikan perkataan
“yang terbit dari luar Malaysia yang diterima di Malaysia” dengan perkataan
“yang diterima di Malaysia dari luar Malaysia”.
Dibuat 10 Julai 2026
[MOF.TAX(S)700-3/1/915; LHDN.AY.A.600-12/1/7(29)-470; PN(PU2) 80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 275 3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2024 (AMENDMENT) ORDER 2026
Opening note
This order may be cited as the Income Tax (Exemption) (No. 3)
Order 2024 (Amendment) Order 2026.
Paragraph 3 comes into operation on the coming into operation of this Order.
Amendment of paragraph 1 2.
The Income Tax (Exemption) (No. 3) Order 2024 [P.U. (A) 75/2024], which is referred to as the “principal Order” in this Order, is amended in subparagraph 1(2)
by substituting for the words “31 December 2026” the words “31 December 2030”.
Amendment of paragraph 2 3.
Subparagraph 2(1) of the principal Order is amended by substituting for the words “arising from outside Malaysia which is received in Malaysia” the words
“which is received in Malaysia from outside Malaysia”.
Made 10 July 2026
[MOF.TAX(S)700-3/1/915; LHDN.AY.A.600-12/1/7(29)-470; PN(PU2) 80/JLD.116]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the
Income Tax Act 1967]
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