Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 5) 2013.
(2)
Perintah ini disifatkan mula berkuat kuasa dari 10 Oktober 2011 hingga 31 Disember 2021.
Tafsiran
/akn/my/act/pua/2013/39
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2013
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 is Malaysia P.U. (A), cited as P.U. (A) 39 2013, currently marked in force and first recorded in 2013.
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)
Dalam Perintah ini—
“aktiviti yang layak” ertinya apa-apa aktiviti yang berikut, dijalankan oleh orang yang layak dalam Kompleks RAPID:
(a)
pengadunan, memproses atau pemecahan minyak mentah, kondensat, suapan atau suapan pertengahan;
(b)
pengeluaran, pembuatan atau pembangunan keluaran petroleum, petrokimia, kimia, produk pertengahan, akhir atau pengeluaran berkaitannya;
(c)
penyimpanan, perumusan, pengadunan, pengagihan atau pemasaran petroleum, petrokimia, kimia, produk pertengahan, terakhir atau pengeluaran berkaitannya;
(d)
pengegasan semula LNG kepada gas dan pengagihannya relevan; atau
P.U. (A) 39 3
(e)
penjanaan, pengagihan atau jualan semua bentuk utiliti termasuk tetapi tidak terhad kepada elektrik, air, wap, gas, hidrogen, udara atau pengolahan bahan buangan;
“Kompleks RAPID” ertinya suatu kompleks yang mengandungi loji pemecahan cecair, loji penapisan, loji petrokimia atau pengeluaran kimia dan semua kemudahan sokongan dan tambahan temasuk tetapi tidak terhad kepada cecair gas asli (LNG),
Terminal Penerimaan dan Pengegasan Semula (RGT), loji berkuasa COGEN, kemudahan penyimpanan atau kemudahan pengolahan bahan buangan, dan terletak di Pengerang,
Johor;
“orang yang layak” ertinya—
(b)
mana-mana syarikat lain yang diperbadankan di bawah Akta
Syarikat 1965 [Akta 125] yang Petroliam Nasional Berhad memegang sekurang-kurangnya 51 peratus modal berbayar dalam saham biasa; atau
(c)
mana-mana syarikat lain yang diperbadankan di bawah Akta
Syarikat 1965 yang menjalankan aktiviti yang layak dalam Kompleks
RAPID yang Petroliam Nasional Berhad memegang, sama ada secara langsung atau tidak langsung, saham biasa di dalam syarikat itu.
(2)
Bagi maksud Perintah ini, “RAPID” adalah singkatan bagi Pembangunan
Integrasi Kilang Penapisan Minyak dan Petrokimia.
Pengecualian
Seksyen 3
(1)
Menteri mengecualikan bukan pemastautin daripada pembayaran cukai pendapatan berkaitan dengan—
(e)
keuntungan atau laba lain di bawah perenggan 4(f) Akta, yang diterima daripada orang yang layak berhubung dengan aktiviti yang layak.
(2)
Tiada apa-apa jua dalam subperenggan (1) boleh dibebaskan atau disifatkan telah membebaskan bukan pemastautin daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah peruntukan Akta.
Ketidakpakaian
Seksyen 4
Proviso seksyen 107A, 109, 109B dan 109F Akta hendaklah tidak terpakai kepada pendapatan yang dikecualikan di bawah Perintah ini.
Dibuat 29 Januari 2013
[Perb. 0.3865/449 ; LHDN. 01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]
P.U. (A) 39 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 5) ORDER 2013
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 is deemed to have come into operation from 10 October 2011
until 31 December 2021.
Interpretation 2.
(1)
In this Order—
“qualifying activity” means any of the following activity carried out by a qualifying person in RAPID Complex:
(a)
blending, processing or cracking of crude, condensates, feedstock or intermediate feedstock;
(b)
production, manufacturing or product development of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
(c)
storing, formulating, blending, distributing or marketing of petroleum, petrochemical, chemicals, intermediate, final products or its related by-products;
(e)
generation, distribution or sales of all forms of utilities including but not limited to electricity, water, steam, gases, hydrogen, air or waste treatment;
“RAPID Complex” means a complex which consists of liquid cracker plants, refinery plants, petrochemical or chemical production plants and all support and auxiliary facilities including but not limited to liquid natural gas (LNG), Receiving and
Re-gasification Terminal (RGT), COGEN power plant, storage facilities or waste disposal facilities, and located in Pengerang, Johor;
“qualifying person” means—
(b)
any other company incorporated under the Companies Act 1965
[Act 125] where Petroliam Nasional Berhad holds at least 51 per cent paid up capital in respect of ordinary shares; or
(c)
any other company incorporated under the Companies Act 1965
which carries out qualifying activity within the RAPID Complex where Petroliam Nasional Berhad holds, either directly or indirectly, ordinary shares in that company.
(2)
For the purpose of this Order, “RAPID” is an abbreviation for Refinery and
Petrochemical Integrated Development.
Exemption 3.
(1)
The Minister exempts a non-resident person from the payment of income tax in respect of—
(e)
other gains or profit falling under paragraph 4(f) of the Act, received from a qualifying person in relation to qualifying activity.
(2)
Nothing in subparagraph (1) shall absolved or be deemed to have absolved the non-resident 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.
The provisions of sections 107A, 109, 109B and 109F of the Act shall not apply to the income exempted under this Order.
Made 29 January 2013
[Perb. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
DATO’ SERI AHMAD HUSNI 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. 5) 2013?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 is Malaysia P.U. (A), cited as P.U. (A) 39 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 was first recorded in 2013.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2013 is published at lom.agc.gov.my.