Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 5) 2022.
(2)
Perintah ini disifatkan telah mula berkuat kuasa mulai 1 Januari 2022
hingga 31 Disember 2026.
Tafsiran
/akn/my/act/pua/2022/234
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2022
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 is Malaysia P.U. (A), cited as P.U. (A) 234 2022, currently marked in force and first recorded in 2022.
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
Dalam Perintah ini—
“individu yang layak” ertinya individu yang bermastautin di Malaysia dan mempunyai pendapatan yang diterima di Malaysia dari luar Malaysia;
“pendapatan yang diterima di Malaysia dari luar Malaysia” ertinya pendapatan yang terbit dari luar Malaysia yang dibawa masuk ke Malaysia.
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan seorang individu yang layak daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kasar daripada semua punca pendapatan di bawah seksyen 4 Akta, tidak termasuk punca pendapatan daripada perniagaan perkongsian di Malaysia, yang diterima di Malaysia dari luar Malaysia dalam suatu tempoh asas bagi suatu tahun taksiran.
(2)
Pendapatan yang dikecualikan di bawah subperenggan (1) hendaklah telah tertakluk kepada cukai yang sama sifatnya dengan cukai pendapatan di bawah undang-undang wilayah yang pendapatan itu terbit.
P.U. (A) 234 3
(3)
Bagi maksud subperenggan (2), pendapatan diambil kira sebagai telah tertakluk kepada cukai yang sama sifatnya dengan cukai pendapatan jika pendapatan yang diterima di Malaysia oleh individu yang layak itu mematuhi syarat yang dikenakan oleh Menteri sebagaimana yang dinyatakan dalam garis panduan layanan cukai berhubung dengan pendapatan yang diterima dari luar negara yang dikeluarkan oleh
Lembaga Hasil Dalam Negeri Malaysia.
(4)
Apa-apa potongan berhubung dengan pendapatan yang dikecualikan di bawah perenggan ini tidak diambil kira bagi maksud menentukan pendapatan yang boleh dikenakan cukai individu yang layak itu.
(5)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan individu yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah peruntukan Akta.
Dibuat 18 Julai 2022
[Perb. MOF.TAX(S)700-1/1/3; LHDN.AY.A.600-12/1/7(29)-221; PN(PU2)80/JLD. 107]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 234 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 5) ORDER 2022
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 effect from 1 January 2022
until 31 December 2026.
Interpretation 2.
In this Order—
“qualifying individual” means an individual resident in Malaysia and has income received in Malaysia from outside Malaysia;
“income received in Malaysia from outside Malaysia” means income arising from outside Malaysia which is brought into Malaysia.
Exemption 3.
(1)
The Minister exempts a qualifying individual from the payment of income tax in respect of the gross income from all sources of income under section 4 of the Act, excluding a source of income from a partnership business in Malaysia, which is received in Malaysia from outside Malaysia in the basis period for a year of assessment.
(2)
The income exempted under subparagraph (1) shall have been subjected to tax of a similar character to income tax under the law of the territory where the income arises.
P.U. (A) 234 5
(3)
For the purpose of subparagraph (2), the income is regarded as has been subjected to tax of a similar character to income tax where the income received in
Malaysia by the qualifying individual complies with the conditions imposed by the
Minister as specified in the guidelines on tax treatment in relation to income which is received from abroad issued by the Inland Revenue Board of Malaysia.
(4)
Any deduction in relation to the income exempted under this paragraph shall be disregarded for the purpose of ascertaining the chargeable income of the qualifying individual.
(5)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying individual 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.
Made 18 July 2022
[Perb. MOF.TAX(S)700-1/1/3; LHDN.AY.A.600-12/1/7(29)-221; PN(PU2)80/JLD. 107]
TENGKU DATUK SERI UTAMA 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) 2022?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 is Malaysia P.U. (A), cited as P.U. (A) 234 2022, currently marked in force and first recorded in 2022.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 was first recorded in 2022.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 5) 2022 is published at lom.agc.gov.my.