Skip to content
P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Enacted
2026
Sections
3

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.

Front matterCover and publication detailsOpen

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

Preamble

  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

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

Seksyen 3

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

Preamble

  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 (Amendment) Order 2026.

(2)

Paragraph 2 comes into operation on 1 January 2027.

(3)

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]

Common questions

What is Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026?
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.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 still in force?
Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 take effect?
Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 was first recorded in 2026.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 have?
Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 contains 3 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026?
The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2024 (Pindaan) 2026 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.