Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Pendapatan
(Pengecualian) (No. 6) 2021.
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2021 hingga tahun taksiran 2023.
Tafsiran
/akn/my/act/pua/2021/282
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 is Malaysia P.U. (A), cited as P.U. (A) 282 2021, currently marked in force and first recorded in 2021.
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—
“Suruhanjaya Sekuriti Malaysia” ertinya Suruhanjaya Sekuriti Malaysia yang ditubuhkan di bawah seksyen 3 Akta Suruhanjaya Sekuriti Malaysia 1993 [Akta 498];
“syarikat yang layak” ertinya suatu syarikat yang—
(c)
memegang suatu Lesen Perkhidmatan Pasaran Modal di bawah
Akta Pasaran Modal dan Perkhidmatan 2007 [Akta 671] untuk menjalankan perniagaan yang disebut dalam subperenggan 3(1).
P.U. (A) 282 3
Pengecualian
Seksyen 3
(1)
Menteri mengecualikan suatu syarikat yang layak daripada pembayaran cukai pendapatan dalam suatu tempoh asas bagi suatu tahun taksiran berkenaan dengan pendapatan berkanun yang diperoleh daripada suatu perniagaan menyediakan perkhidmatan pengurusan kumpulan wang kepada amanah perniagaan atau amanah pelaburan harta tanah di Malaysia.
(2)
Pengecualian yang diberikan di bawah subperenggan (1) hendaklah tertakluk kepada syarikat yang layak mendapatkan perakuan tahunan daripada
Suruhanjaya Sekuriti Malaysia bahawa syarat yang berikut telah dipenuhi iaitu syarikat yang layak—
(a)
menyediakan perkhidmatan pengurusan kumpulan wang kepada amanah perniagaan atau amanah pelaburan harta tanah di Malaysia menurut prinsip Syariah;
(b)
mempunyai sekurang-kurangnya dua orang pekerja sepenuh masa di Malaysia yang salah seorang daripada pekerja itu memegang suatu Lesen Wakil Perkhidmatan Pasaran Modal di bawah Akta Pasaran Modal dan Perkhidmatan 2007; dan
(c)
melakukan perbelanjaan operasi tahunan sekurang-kurangnya dua ratus lima puluh ribu ringgit (RM250,000.00) di Malaysia.
(3)
Bagi maksud subperenggan (1)—
(a)
“pengurusan kumpulan wang” mempunyai erti yang sama yang diberikan kepadanya di bawah Akta Pasaran Modal dan
Perkhidmatan 2007;
(b)
“amanah perniagaan” mempunyai erti yang sama yang diberikan kepadanya di bawah
Akta
Pasaran
Modal dan
Perkhidmatan 2007; dan
P.U. (A) 282 4
(c)
“amanah pelaburan harta tanah” mempunyai erti yang sama yang diperuntukkan dalam garis panduan yang berhubungan dengan amanah pelaburan harta tanah yang dikeluarkan oleh
Suruhanjaya Sekuriti Malaysia di bawah Akta Pasaran Modal dan
Perkhidmatan 2007.
(4)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan syarikat yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.
Akaun berasingan
Seksyen 4
Syarikat yang layak hendaklah menyenggara suatu akaun berasingan bagi pendapatan yang diperoleh daripada perniagaan yang disebut dalam subperenggan 3(1) dalam tempoh asas bagi setiap tahun taksiran dan pendapatan itu hendaklah dikira sebagai suatu sumber perniagaan yang berasingan dan berlainan bagi syarikat yang layak itu.
Dibuat 25 Jun 2021
[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A.600-12/1/7(29)-73; PN(PU2)/80 Jld. 101]
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) 282 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 6) ORDER 2021
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 has effect from the year of assessment 2021 until the year of assessment 2023.
Interpretation 2.
In this Order—
“Securities Commission Malaysia” means the Securities Commission Malaysia established under section 3 of the Securities Commission Malaysia Act 1993 [Act 498];
“qualifying company” means a company which—
(c)
holds a Capital Markets Services Licence under the Capital Markets and
Services Act 2007 [Act 671] to carry on the business referred to in subparagraph 3(1).
P.U. (A) 282 6
Exemption 3.
(1)
The Minister exempts a qualifying company from the payment of income tax in a basis period for a year of assessment in respect of the statutory income derived from a business of providing fund management services to business trust or real estate investment trust in Malaysia.
(2)
An exemption granted under subparagraph (1) shall be subject to the qualifying company obtaining annual certification from the Securities Commission
Malaysia that the following conditions have been fulfilled namely the qualifying company—
(a)
provides fund management services to business trust or real estate investment trust in Malaysia in accordance with
Shariah principles;
(b)
has at least two full-time employees in Malaysia of which one of the employees holds a Capital Markets Services
Representative’s Licence under the Capital Markets and Services
Act 2007; and
(c)
incurs annual operating expenditure of at least two hundred and fifty thousand ringgit (RM250,000.00) in Malaysia.
(3)
For the purposes of subparagraph (1)—
(a)
“fund management” has the same meaning assigned to it in the Capital Markets and Services Act 2007;
(b)
“business trust” has the same meaning assigned to it in the
Capital Markets and Services Act 2007; and
P.U. (A) 282 7
(c)
“real estate investment trust” has the same meaning as provided in the guidelines relating to real estate investment trust issued by the
Securities
Commission
Malaysia under the
Capital Markets and Services Act 2007.
(4)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying company from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Separate account 4.
The qualifying company shall maintain a separate account for the income derived from the business referred to in subparagraph 3(1) in the basis period for each year of assessment and that income shall be treated as a separate and distinct source of business for the qualifying company.
Made 25 June 2021
[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A.600-12/1/7(29)-73; PN(PU2)/80 Jld. 101]
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. 6) 2021?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 is Malaysia P.U. (A), cited as P.U. (A) 282 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 was first recorded in 2021.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2021 is published at lom.agc.gov.my.