How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 contains 2 sections.

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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025

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Type: P.U. (A)
Status: In force
Enacted: 2025
Sections: 2

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 12 2025, currently marked in force and first recorded in 2025.

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. 5) 2019 (Pindaan) 2025.

(2)

Perintah ini berkuat kuasa mulai tahun taksiran 2025.

Pindaan perenggan 3

Seksyen 2

Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2019 [P.U. (A) 161/2019]

dipinda dalam perenggan 3—

(a)

dengan menggantikan subsubperenggan (3)(a) dengan subsubperenggan yang berikut:

“(a)

pada permulaan tempoh asas bagi suatu tahun taksiran, sekurang-kurangnya enam puluh peratus modal saham diterbitkan syarikat yang layak itu dimiliki—

(i)

secara langsung oleh seorang warganegara Malaysia;

(ii)

oleh suatu pertubuhan perbadanan yang mentadbir dan menguruskan suatu kumpulan wang yang ditubuhkan di bawah mana-mana undang-undang bertulis; atau

(iii)

oleh suatu syarikat yang—

(A)

diperbadankan di bawah Akta Syarikat 2016 dan bermastautin di Malaysia dalam tempoh asas

bagi tahun taksiran itu; dan

(B)

sekurang-kurangnya enam puluh peratus modal saham diterbitkan syarikat itu dimiliki oleh seorang warganegara Malaysia atau suatu pertubuhan perbadanan yang mentadbir dan menguruskan suatu kumpulan wang yang ditubuhkan di bawah mana-mana undang-undang bertulis;”; dan

(b)

dengan memasukkan selepas subperenggan (3) subperenggan yang berikut:

“(3A) Bagi maksud Perintah ini, pertubuhan perbadanan yang mentadbir dan menguruskan suatu kumpulan wang yang disebut dalam subsubsubperenggan (3)(a)(ii) adalah seperti yang berikut:

(a)

Lembaga Kumpulan Wang Simpanan Pekerja yang ditubuhkan di bawah seksyen 3

Akta Kumpulan Wang Simpanan Pekerja 1991

[Akta 452];

(b)

Kumpulan Wang Persaraan (Diperbadankan)

yang ditubuhkan di bawah seksyen 3

Akta Kumpulan Wang Persaraan 2007 [Akta 662];

(c)

Lembaga

Tabung

Haji yang ditubuhkan di bawah seksyen 3 Akta Tabung Haji 1995

[Akta 535];

(d)

Lembaga Tabung Angkatan Tentera yang ditubuhkan di bawah seksyen 4 Akta Tabung

Angkatan Tentera 1973 [Akta 101]; atau 4

(e)

mana-mana pertubuhan perbadanan yang mentadbir dan menguruskan suatu kumpulan wang yang ditubuhkan di bawah undang-undang bertulis sebagaimana yang diluluskan oleh Menteri.”.

Dibuat 31 Disember 2024

[MOF.TAX(S)700-2/1/205; LHDN.AY.A.600-12/1/7(29)-314; 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. 5) ORDER 2019 (AMENDMENT) ORDER 2025

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. 5) Order 2019

(Amendment) Order 2025.

(2)

This Order has effect from the year of assessment 2025.

Amendment of paragraph 3 2.

The Income Tax (Exemption) (No. 5) Order 2019 [P.U. (A) 161/2019]

is amended in paragraph 3—

(a)

by substituting for subsubparagraph (3)(a) the following subsubparagraph:

“(a)

at the beginning of the basis period for a year of assessment, at least sixty per cent of the issued share capital of the qualifying company is owned—

(i)

directly by a Malaysian citizen;

(ii)

by a body corporate which administers and manages a fund established under any written law; or

(iii)

by a company which is—

(A)

incorporated under the Companies Act 2016

and resident in Malaysia in the basis period for that year of assessment; and

(B)

at least sixty per cent of the issued share capital of the company is owned by a Malaysian citizen or a body corporate which administers and manages a fund established under any written law;”; and

(b)

by inserting after subparagraph (3) the following subparagraph:

“(3A) For the purposes of this Order, the body corporate which administers and manages a fund referred to in subsubsubparagraph (3)(a)(ii) is as follows:

(a)

the Employees Provident Fund Board which is established under section 3

of the

Employees Provident Fund Act 1991 [Act 452];

(b)

the Retirement Fund (Incorporated) which is established under section 3

of the

Retirement Fund Act 2007 [Act 662];

(c)

the Lembaga Tabung Haji which is established under section 3 of the Tabung Haji Act 1995

[Act 535];

(d)

the

Lembaga

Tabung

Angkatan

Tentera which is established under section 4 of the

Tabung Angkatan Tentera Act 1973 [Act 101]; or

(e)

any body corporate which administers and manages a fund established under a written law as approved by the Minister.”.

Made 31 December 2024

[MOF.TAX(S)700-2/1/205; LHDN.AY.A.600-12/1/7(29)-314; 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. 5) 2019 (PINDAAN) 2025?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 12 2025, currently marked in force and first recorded in 2025.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 was first recorded in 2025.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2019 (PINDAAN) 2025 is published at lom.agc.gov.my.