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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019

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Type
P.U. (A)
Status
In force
Enacted
2019
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 is Malaysia P.U. (A), cited as P.U. (A) 147 2019, currently marked in force and first recorded in 2019.

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)

Menteri mengecualikan orang yang tidak bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh dari Malaysia yang berhubungan dengan apa-apa amaun bayaran untuk perisian sedia guna, lesen tapak, perisian yang boleh dimuat turun atau perisian yang digabungkan dengan perkakasan komputer peribadi, telefon pintar atau tablet yang diterima daripada pengguna akhir yang hendaklah merupakan seseorang individu pemastautin di Malaysia yang membeli perisian atau memperoleh apa-apa hak untuk menggunakan perisian bagi kegunaan peribadi dan bukan untuk kegunaan dalam perniagaannya.

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(2)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah peruntukan Akta.

Ketidakpakaian

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Seksyen 3

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Seksyen 109 Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah Perintah ini.

3

Dibuat 21 Mei 2019

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9); LHDN.AYA.600-12/1/7(29)-10;

PN(PU2)80/XCIV]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127

(4)

Akta Cukai Pendapatan 1967]

4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 4) ORDER 2019

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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. 4)

Order 2019.

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(2)

This Order is deemed to have come into operation on 1 March 2019.

Exemption

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Seksyen 2

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(1)

The Minister exempts a person not resident in Malaysia from the payment of income tax in respect of income derived from Malaysia in relation to any amount of payment for shrink-wrapped software, site-license, downloadable software or software bundled with personal computer hardware, smartphone or tablet received from an end user who shall be an individual resident in Malaysia who purchases software or acquires any right to use software for personal usage and not for usage in his business.

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(2)

Nothing in subparagraph (1) shall absolve or be 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 3.

Section 109 of the Act shall not apply to the income exempted under this Order.

5

Made 21 May 2019

[Perb. CR(8.09)681/2-61(SJ.18)JLD.14(SK.9); LHDN.AYA.600-12/1/7(29)-10;

PN(PU2)80/XCIV]

LIM GUAN ENG

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. 4) 2019?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 is Malaysia P.U. (A), cited as P.U. (A) 147 2019, currently marked in force and first recorded in 2019.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 was first recorded in 2019.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2019 is published at lom.agc.gov.my.