Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 6) 2022.
(2)
Perintah ini disifatkan telah mula berkuat kuasa mulai 1 Januari 2022
hingga 31 Disember 2026.
Pemakaian
/akn/my/act/pua/2022/235
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2022
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 is Malaysia P.U. (A), cited as P.U. (A) 235 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
Perintah ini hendaklah terpakai kepada orang yang layak yang mempunyai pendapatan dividen yang diterima di Malaysia dari luar Malaysia.
Seksyen 3
Tafsiran
“orang yang layak” ertinya seseorang yang bermastautin di Malaysia yang merupakan—
(a)
individu yang mempunyai pendapatan dividen yang diterima di Malaysia dari luar Malaysia berhubung dengan perniagaan perkongsian di Malaysia;
(b)
suatu perkongsian liabiliti terhad yang didaftarkan di bawah
Akta Perkongsian Liabiliti Terhad 2012 [Akta 743]; atau
(c)
suatu syarikat yang diperbadankan atau didaftarkan di bawah
Akta Syarikat 2016 [Akta 777].
P.U. (A) 235 3
“pendapatan dividen yang diterima di Malaysia dari luar Malaysia” ertinya pendapatan dividen yang terbit dari luar Malaysia yang dibawa masuk ke Malaysia.
Pengecualian
Seksyen 4
(1)
Menteri mengecualikan orang yang layak daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kasar orang yang layak itu daripada pendapatan dividen yang diterima di Malaysia dari luar Malaysia dalam suatu tempoh asas bagi suatu tahun taksiran.
(2)
Pendapatan dividen yang dikecualikan di bawah subperenggan (1)
hendaklah—
(a)
telah tertakluk kepada cukai yang sama sifatnya dengan cukai pendapatan di bawah undang-undang wilayah yang pendapatan itu terbit; dan
(b)
kadar tertinggi cukai yang sama sifatnya dengan cukai pendapatan yang dikenakan di bawah undang-undang wilayah yang pendapatan itu terbit pada masa itu adalah tidak kurang daripada lima belas peratus.
(3)
Bagi maksud subperenggan (1) dan (2), pendapatan dividen diambil kira sebagai telah tertakluk kepada cukai yang sama sifatnya dengan cukai pendapatan jika pendapatan dividen yang diterima di Malaysia oleh orang 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 orang yang layak itu.
P.U. (A) 235 4
(5)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah peruntukan Akta.
Ketidakpakaian
Seksyen 5
Perintah ini tidak terpakai kepada orang yang menjalankan perniagaan perbankan, insurans atau pengangkutan laut atau udara.
Dibuat 18 Julai 2022
[Perb. MOF.TAX(S)700-1/1/33; LHDN.AY.A.600-12/1/7(29)-222; 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) 235 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 6) 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.
Application 2.
This Order shall apply to a qualifying person who has dividend income received in
Malaysia from outside Malaysia.
Interpretation 3.
In this Order—
“a qualifying person” means a person resident in Malaysia who is —
(a)
an individual who has dividend income received in Malaysia from outside Malaysia in relation to a partnership business in Malaysia;
(b)
a limited liability partnership which is registered under the
Limited Liability Partnerships Act 2012 [Act 743]; or
(c)
a company which is incorporated or registered under the
Companies Act 2016 [Act 777].
“dividend income received in Malaysia from outside Malaysia” means dividend income arising from outside Malaysia which is brought into Malaysia.
P.U. (A) 235 6
Exemption 4.
(1)
The Minister exempts a qualifying person from the payment of income tax in respect of the gross income of that qualifying person from dividend income which is received in Malaysia from outside Malaysia in the basis period for a year of assessment.
(2)
The dividend income exempted under subparagraph (1) shall—
(a)
have been subjected to tax of a similar character to income tax under the law of the territory which the income arises; and
(b)
the highest rate of tax of a similar character to income tax charged under the law of the territory which the income arises at that time is not less than fifteen per cent.
(3)
For the purpose of subparagraphs (1) and (2), the dividend income is regarded as has been subjected to tax of a similar character to income tax where the dividend income received in Malaysia by the qualifying person 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 person.
(5)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved a qualifying person 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.
Non-application 5.
This Order shall not apply to a person carrying on the business of banking, insurance or sea or air transport.
P.U. (A) 235 7
Made 18 July 2022
[Perb. MOF.TAX(S)700-1/1/33; LHDN.AY.A.600-12/1/7(29)-222; 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. 6) 2022?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 is Malaysia P.U. (A), cited as P.U. (A) 235 2022, currently marked in force and first recorded in 2022.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 was first recorded in 2022.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 6) 2022 is published at lom.agc.gov.my.