What is Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020?

Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is Malaysia P.U. (A), cited as P.U. (A) 307 2020, currently marked in force and first recorded in 2020.

Is Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 still in force?

Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is currently in force.

How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 have?

Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 contains 2 sections.

Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020?

The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020

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Enacted: 2020
Sections: 2

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 5) 2020

INCOME TAX (EXEMPTION) (NO. 5) ORDER 2020

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) (No. 5) 2020.

(2)

Perintah ini hendaklah berkuat kuasa bagi tahun taksiran 2020.

Seksyen 2

Pengecualian

(1)

Menteri mengecualikan apa-apa bantuan kewangan yang diterima oleh seseorang pekerja daripada majikannya di bawah Program Pengekalan Pekerjaan dalam penentuan pendapatan kasar penggajiannya dalam tempoh asas bagi suatu tahun taksiran.

(2)

Bagi maksud subperenggan (1), Program Pengekalan Pekerjaan adalah suatu program di bawah Pakej Rangsangan Ekonomi 2020 yang diuruskan oleh

Pertubuhan Keselamatan Sosial yang memberikan bantuan kewangan sebanyak enam ratus ringgit sebulan bagi tempoh cuti tanpa gaji kepada pekerja—

(a)

yang telah diberikan notis cuti tanpa gaji oleh majikannya bagi tempoh antara 1 Mac 2020 hingga 30 Jun 2020;

(b)

yang bergaji tidak melebihi empat ribu ringgit sebulan; dan

(c)

yang telah berdaftar dengan dan mencarum kepada Sistem Insurans

Pekerjaan di bawah Akta Sistem Insurans Pekerjaan 2017

[Akta 800].

(3)

Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan pekerja itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun, atau mengemukakan apa-apa maklumat lain, di bawah Akta.

Dibuat 19 Oktober 2020

[MOF.TAX.700-3/1/343); LHDN.AY.A.600-12/1/7-29(33); PN(PU2)80/LXXVII]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 5) 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)

This order may be cited as the Income Tax (Exemption) (No. 5)

Order 2020.

(2)

This Order shall has effect for the year of assessment 2020.

Exemption 2.

(1)

The Minister exempts any financial assistance received by an employee from his employer under the Employment Retention Program in ascertaining the gross income from his employment in the basis period for a year of assessment.

(2)

For the purposes of subparagraph (1), Employment Retention Program is a program under the Economic Stimulus Package 2020 managed by the Social Security

Organisation that provides financial assistance of six hundred ringgit a month to an employee—

(a)

who is given notice of unpaid leave by his employer for the period between 1 March 2020 until 30 June 2020;

(b)

whose salary is not more than four thousand ringgit a month; and

(c)

who is registered with and has contributed to the Employment

Insurance

System under the

Employment

Insurance

System Act 2017 [Act 800].

(3)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the employee from complying with any requirement to submit any return or statement of accounts, or to furnish any other information, under the Act.

Made 19 October 2020

[MOF.TAX.700-3/1/343); LHDN.AY.A.600-12/1/7-29(33); PN(PU2)80/LXXVII]

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. 5) 2020?: Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is Malaysia P.U. (A), cited as P.U. (A) 307 2020, currently marked in force and first recorded in 2020.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 still in force?: Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 take effect?: Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 was first recorded in 2020.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 have?: Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 contains 2 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020?: The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 5) 2020 is published at lom.agc.gov.my.

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