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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012

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Type
P.U. (A)
Status
In force
Enacted
2012
Sections
4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 is Malaysia P.U. (A), cited as P.U. (A) 241 2012, currently marked in force and first recorded in 2012.

Opening note

Preamble

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  1. 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—

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“orang bukan pemastautin” ertinya suatu syarikat berkaitan dengan pusat pengurusan perbendaharaan atau suatu institusi kewangan yang tidak bermastautin di

Malaysia bagi maksud seksyen 8 Akta;

“pusat pengurusan perbendaharaan” ertinya suatu syarikat yang—

(a)

diperbadankan di bawah Akta Syarikat 1965 [Akta 125] dan bermastautin di Malaysia;

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(b)

menjalankan perniagaan penyediaan perkhidmatan yang layak di

Malaysia sebagaimana yang ditentukan oleh Menteri;

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(c)

diluluskan oleh Menteri apabila memenuhi syarat yang ditentukan olehnya.

P.U. (A) 241 3

“syarikat berkaitan” mempunyai erti yang sama sebagaimana yang ditakrifkan di bawah seksyen 2 Akta Penggalakan Pelaburan 1986 [Akta 327];

“tahun taksiran yang dikecualikan” ertinya lima tahun taksiran berturut-turut yang mana pendapatan statutori pusat pengurusan perbendaharaan dikecualikan daripada cukai pendapatan di bawah Perintah Cukai Pendapatan (Pengecualian) (No. 5)

2012 berhubungan dengan perniagaannya yang menyediakan perkhidmatan yang layak.

Pengecualian

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Seksyen 3

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Menteri mengecualikan orang bukan pemastautin daripada pembayaran cukai pendapatan berkenaan dengan faedah atas pinjaman kepada pusat pengurusan perbendaharaan bagi maksud penyediaan perkhidmatan yang layak oleh pusat itu semasa tahun taksiran yang dikecualikan.

Seksyen 4

Ketidakpakaian

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Peruntukan seksyen 109 Akta tidaklah terpakai bagi pendapatan yang telah dikecualikan di bawah Perintah ini.

Dibuat 30 Julai 2012

[Perb. (SK.); LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)80/LXIV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 127(4) Akta Cukai

Pendapatan 1967]

P.U. (A) 241 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 6) ORDER 2012

Opening note

Preamble

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  1. 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. 6) Order 2012.

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(2)

This Order is shall have effect from the year of assessment 2012.

Interpretation 2.

In this Order—

“non-resident person” means a related company of the treasury management centre or a financial institution who is not resident in Malaysia within the meaning of section 8 of the Act;

“treasury management centre” means a company which is—

(a)

incorporated under the Companies Act 1965 [Act 125] and resident in

Malaysia;

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(b)

carrying on a business of providing qualifying services in Malaysia as specified by the Minister;

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(c)

approved by the Minister upon fulfilling the conditions specified by him.

“related company” has the same meaning as defined under section 2 of the

Promotion of Investments Act 1986 [Act 327];

P.U. (A) 241 5

“exempt years of assessment” means five consecutive years of assessment where the statutory income of a treasury management centre is exempt from income tax under the Income Tax (Exemption) (No. 5) 2012 in relation to its business of providing qualifying services.

Exemption 3.

The Minister exempts a non-resident person from the payment of income tax in respect of interest on borrowings to the treasury management centre for the purpose of providing qualifying services by that centre during the exempt years of assessment.

Non-application 4.

The provisions of section 109 of the Act shall not apply to the income exempted under this Order.

Made 30 July 2012

[Perb. (SK.); LHDN. 01/35/(S)/42/51/231-7.13; PN(PU2)80/LXIV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income Tax Act 1967]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 is Malaysia P.U. (A), cited as P.U. (A) 241 2012, currently marked in force and first recorded in 2012.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 was first recorded in 2012.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2012 is published at lom.agc.gov.my.