Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 4) 2020.
/akn/my/act/pua/2020/306
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2020
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 is Malaysia P.U. (A), cited as P.U. (A) 306 2020, currently marked in force and first recorded in 2020.
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
(1)
Menteri mengecualikan seseorang majikan daripada pembayaran cukai pendapatan berkenaan dengan apa-apa dana bantuan kewangan yang diterima oleh majikan itu di bawah Program Pengekalan Pekerjaan.
(2)
Bagi maksud subperenggan (1), Program Pengekalan Pekerjaan adalah suatu program bantuan kewangan yang diuruskan oleh Pertubuhan Keselamatan Sosial untuk majikan mengekalkan pekerjanya yang telah diberi notis cuti tanpa gaji untuk tempoh dari 1 Mac 2020 hingga 30 Jun 2020.
(3)
Untuk menjadi layak mendapatkan pengecualian di bawah Perintah ini, permohonan bagi dana bantuan kewangan yang disebut dalam subperenggan (1)
oleh majikan hendaklah diterima oleh Pertubuhan Keselamatan Sosial pada atau selepas 20 Mac 2020 tetapi tidak lewat daripada 15 Jun 2020.
(4)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan majikan itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah peruntukan Akta.
P.U. (A) 306 3
Akaun berasingan
Seksyen 3
Majikan yang dikecualikan di bawah subperenggan 2(1)
hendaklah menyelenggarakan suatu akaun berasingan bagi pendapatan yang dikecualikan cukai di bawah subperenggan itu.
Dibuat 19 Oktober 2020
[MOF.TAX.700-3/1/343); LHDN.AY.A.600-12/1/7-29(33); PN(PU2)80/XCIX]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 306 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 4) ORDER 2020
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.
(1)
The Minister exempts an employer from the payment of income tax in respect of any financial assistance fund received by the employer under the Employment Retention Program.
(2)
For the purpose of subparagraph (1), Employment Retention Program is a financial assistance program managed by the Social Security Organisation for employer to retain his employee that has been given a notice of unpaid leave for a period from 1 Mac 2020 until 30 June 2020.
(3)
To qualify for an exemption under this Order, the application for the financial assistance fund referred to in subparagraph (1) by the employer shall be received by Social Security Organisation on or after 20 Mac 2020 but not later than 15 June 2020.
(4)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the employer from complying with any requirement to submit any return or statement or statement of accounts or to furnish any other information under the provisions of the Act.
P.U. (A) 306 5
Separate account 3.
The employer exempted under subparagraph 2(1) shall maintain a separate account for the income exempted under such subparagraph.
Made 19 October 2020
[MOF.TAX.700-3/1/343); LHDN.AY.A.600-12/1/7-29(33); PN(PU2)80/XCIX]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
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) 2020?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 is Malaysia P.U. (A), cited as P.U. (A) 306 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 was first recorded in 2020.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2020 is published at lom.agc.gov.my.