Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 4) 2011.
/akn/my/act/pua/2011/205
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2011
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 is Malaysia P.U. (A), cited as P.U. (A) 205 2011, currently marked in force and first recorded in 2011.
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
Perintah ini hendaklah terpakai kepada sukuk wakala, selain daripada stok pinjaman boleh ubah, yang diterbitkan dalam mana-mana mata wang oleh Wakala
Global Sukuk Berhad.
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan mana-mana orang dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berhubung dengan laba atau keuntungan yang diperoleh, sebagai ganti faedah, daripada sukuk wakala di bawah konsep Al-Wakala Bil Istismar.
(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 peruntukan Akta.
Ketidakpakaian
Seksyen 4
Seksyen 109 Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah
Perintah ini.
P.U. (A) 205 3
Dibuat 27 Jun 2011
[Perb. 0.3865/385 Jld.4(SK.2); LHDN 01/35/(S)/42/51/231-31; PN(PU2)80/LXI]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan di bentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai
Pendapatan 1967]
P.U. (A) 205 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 4) ORDER 2011
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.
(2)
This Order shall have effect from the year of assessment 2011.
Application 2.
This Order shall apply to sukuk wakala, other than convertible loan stock, issued in any currency by Wakala Global Sukuk Berhad.
Exemption 3.
(1)
The Minister exempts any person in the basis period for a year of assessment from the payment of income tax in relation to gains or profits received, in lieu of interest, derived from the sukuk wakala under the concept of Al-Wakala Bil
Istismar.
(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 provisions of the Act.
Non-application 4.
Section 109 of the Act shall not apply to the income exempted under this Order.
P.U. (A) 205 5
Made 27 June 2011
[Perb. 0.3865/385 Jld.4(SK.2); LHDN 01/35/(S)/42/51/231-31; PN(PU2)80/LXI]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHAMAD HANADZLAH
Second 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. 4) 2011?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 is Malaysia P.U. (A), cited as P.U. (A) 205 2011, currently marked in force and first recorded in 2011.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 was first recorded in 2011.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2011 is published at lom.agc.gov.my.