How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 contains 4 sections.

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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024

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Type: P.U. (A)
Status: In force
Enacted: 2024
Sections: 4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 367 2024, currently marked in force and first recorded in 2024.

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) (No. 4) 2022 (Pindaan) 2024.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Januari 2024.

Pindaan am

Seksyen 2

Perintah Cukai Pendapatan (Pengecualian) (No. 4) 2022 [P.U. (A) 142/2022], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam teks bahasa kebangsaan, dengan menggantikan perkataan

“ramai”

di mana-mana jua terdapat dengan perkataan “awam”.

Seksyen 3

Pindaan perenggan 2

(a)

dengan memasukkan selepas takrif “pengendali pendanaan ramai ekuiti”

takrif yang berikut:

‘ “perkongsian liabiliti terhad nomini” ertinya suatu perkongsian liabiliti terhad yang—

(a)

berdaftar di bawah Akta Perkongsian Liabiliti Terhad 2012

[Akta 743];

(b)

bermastautin di Malaysia;

(c)

ditubuhkan oleh suatu pengendali pendanaan awam ekuiti di Malaysia untuk menerima pelaburan daripada individu yang layak; dan

(d)

melabur bagi pihak individu yang layak itu melalui suatu platform pendanaan awam ekuiti dalam suatu syarikat penerima pelaburan;’; dan

(b)

dengan menggantikan takrif “syarikat nomini” dengan takrif yang berikut:

‘ “syarikat nomini” ertinya suatu syarikat yang—

(a)

diperbadankan di bawah Akta Syarikat 2016;

(b)

bermastautin di Malaysia;

(c)

ditubuhkan oleh suatu pengendali pendanaan awam ekuiti di Malaysia untuk menerima pelaburan daripada individu yang layak; dan

(d)

melabur bagi pihak individu yang layak itu melalui suatu platform pendanaan awam ekuiti dalam suatu syarikat penerima pelaburan;’.

Pindaan perenggan 3

Seksyen 4

Perenggan 3 Perintah ibu dipinda—

(a)

dalam subperenggan (2)—

(i)

dalam subsubperenggan (a)—

dengan menggantikan perkataan

“membuat suatu pelaburan” dengan perkataan “melabur”;

dengan menggantikan perkataan “pada atau selepas”

dengan perkataan “mulai”; dan

(C)

dengan menggantikan perkataan “tetapi tidak lewat daripada” dengan perkataan “hingga”; dan

(ii)

dalam subsubperenggan (b)—

dengan menggantikan perkataan

“membuat suatu pelaburan” dengan perkataan “melabur”; dan dengan memotong perkataan ‘(selepas ini disebut sebagai

“pelaburan”)’; dan

(b)

dengan memasukkan selepas subperenggan (2) subperenggan yang berikut:

“(2A) Individu yang layak yang disebut dalam subperenggan (1)

hendaklah melabur dalam suatu syarikat penerima pelaburan mulai 1 Januari 2024 hingga 31 Disember 2026 dalam bentuk pemegangan syer yang dibayar secara tunai kepada syarikat penerima pelaburan itu melalui suatu platform pendanaan awam ekuiti, suatu syarikat nomini atau suatu perkongsian liabiliti terhad nomini.”.

Dibuat 15 November 2024

[MOF.TAX (S) 700-2/7/1711; LHDN.AY.A..600-12/1(29)-185; PN(PU2)80/JLD.113]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 4) ORDER 2022 (AMENDMENT) ORDER 2024

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)

This order may be cited as the Income Tax (Exemption) (No. 4)

Order 2022 (Amendment) Order 2024.

(2)

This Order is deemed to have come into operation on 1 January 2024.

General amendment 2.

The Income Tax (Exemption) (No. 4) Order 2022 [P.U. (A) 142/2022], which is referred to as the “principal Order” in this Order, is amended in the national language text, by substituting for the word “ramai” wherever appearing the word “awam”.

Amendment of paragraph 2 3.

Paragraph 2 of the principal Order is amended—

(a)

by inserting after the definition of “equity crowdfunding operator”

the following definition:

‘ “nominee limited liability partnership” means a limited liability partnership which—

(a)

is registered under the Limited Liability Partnerships

Act 2012 [Act 743];

(b)

is resident in Malaysia;

(c)

is established by an equity crowdfunding operator in Malaysia to receive investments from a qualifying individual; and

(d)

invests on behalf of the qualifying individual through an equity crowdfunding platform into an investee company;’; and

(b)

by substituting for the definition of “nominee company” the following definition:

‘ “nominee company” means a company which—

(a)

is incorporated under the Companies Act 2016;

(b)

is resident in Malaysia;

(c)

is established by an equity crowdfunding operator in Malaysia to receive investments from a qualifying individual; and

(d)

invests on behalf of the qualifying individual through an equity crowdfunding platform into an investee company;’.

Amendment of paragraph 3 4.

Paragraph 3 of the principal Order is amended—

(a)

in subparagraph (2)—

(i)

in subsubparagraph (a)—

by substituting for the words “made an investment”

the word “invest”;

by substituting for the words “on or after” the word “from”;

and

(C)

by substituting for the words “but not later than”

the word “to”; and

(ii)

in subsubparagraph (b)—

by substituting for the words “made an investment”

the word “invest”; and by deleting the words ‘(hereinafter referred to as the

“investment”)’; and

(b)

by inserting after subparagraph (2) the following subparagraph:

“(2A) The qualifying individual referred to in subparagraph (1)

shall invest in an investee company from 1 January 2024

to 31 December 2026 in the form of holding shares which are paid in cash to the investee company through an equity crowdfunding platform, a nominee company or a nominee limited liability partnership.”.

Made 15 November 2024

[MOF.TAX (S) 700-2/7/1711; LHDN.AY.A..600-12/1(29)-185; PN(PU2)80/JLD.113]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance 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. 4) 2022 (PINDAAN) 2024?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 367 2024, currently marked in force and first recorded in 2024.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 was first recorded in 2024.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2022 (PINDAAN) 2024 is published at lom.agc.gov.my.