mylaw.my

/akn/my/act/pua/2012/209

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012

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

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2012
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 is Malaysia P.U. (A), cited as P.U. (A) 209 2012, currently marked in force and first recorded in 2012.

Opening note

Preamble

Suggest a correction
  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

Open as pageSuggest a correction

(1)

Menteri mengecualikan daripada cukai apa-apa perolehan atau keuntungan yang termasuk di bawah perenggan 4(f) Akta yang diterima oleh bukan pemastautin daripada suatu entiti Labuan.

Suggest a correction

(2)

Bagi maksud perenggan ini “entiti Labuan” mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Cukai Aktiviti Perniagaan Labuan 1990

[Akta 445].

Ketidakpakaian

Suggest a correction

Seksyen 3

Open as pageSuggest a correction

Peruntukan seksyen 109F Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah Perintah ini.

Seksyen 4

Pembatalan

Open as pageSuggest a correction

Perintah Cukai Pendapatan (No. 4) 2009 [P.U. (A) 389/2009] yang disiarkan pada 5 November 2009 dibatalkan.

P.U. (A) 209 3

Dibuat 21 Jun 2012

[Perb.(C)0.217(SJ.18)VOL.5(SK.8); LHDN 01/35/(S)/42/51/231-12; PN(PU2)80/LXIV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 127(4) Akta Cukai

Pendapatan 1967]

P.U. (A) 209 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 4) ORDER 2012

Opening note

Preamble

Suggest a correction
  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. 4)

Order 2012.

Suggest a correction

(2)

This Order is deemed to have come into operation on 11 February 2010.

Exemption 2.

Suggest a correction

(1)

The Minister exempts from tax any gains or profit falling under paragraph 4(f) of the Act received by a non-resident from a Labuan entity.

Suggest a correction

(2)

For the purposes of this paragraph, “Labuan entity” has the same meaning assigned to it under the Labuan Business Activity Tax Act 1990 [Act 445].

Non-application 3.

The provisions of section 109F of the Act shall not apply to the income exempted under this Order.

Revocation 4.

The Income Tax Exemption (No. 4) Order 2009 [P.U. (A) 389/2009] published on 5 November 2009 is revoked.

P.U. (A) 209 5

Made 21 June 2012

[Perb.(C)0.217(SJ.18) VOL.5 (SK.8); LHDN 01/35/(S)/42/51/231-12; PN(PU2)80/LXIV]

DATO’ SERI 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]

Suggest a correction

Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 is Malaysia P.U. (A), cited as P.U. (A) 209 2012, currently marked in force and first recorded in 2012.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 was first recorded in 2012.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2012 is published at lom.agc.gov.my.