Seksyen 1
(1)
Perintah ini bolehlah dinamakan Perintah Cukai Pendapatan
(Pengecualian) (No. 7) 2021 (Pindaan) 2024.
/akn/my/act/pua/2024/108
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 108 2024, currently marked in force and first recorded in 2024.
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 Cukai Pendapatan (Pengecualian) (No. 7) 2021 [P.U. (A) 283/2021], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subperenggan 1(2) dengan menggantikan perkataan “tahun taksiran 2023” dengan perkataan “tahun taksiran 2027”.
Seksyen 3
Pindaan perenggan 3
subperenggan yang berikut:
“(2A) Pendapatan berkanun yang diperoleh daripada suatu perniagaan yang disebut dalam subperenggan (1) hendaklah enam puluh peratus daripada pendapatan berkanun itu.”.
Dibuat 8 Mac 2024
[MOF.TAX(S)700-3/1/613(18); LHDN.AY.A 600-12/1/7 (29)-329; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]
P.U. (A) 108 3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 7) ORDER 2021 (AMENDMENT) ORDER 2024
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. 7)
Order 2021 (Amendment) Order 2024.
(2)
This Order has effect from the year of assessment 2024.
Amendment of paragraph 1 2.
The Income Tax (Exemption) (No. 7) Order 2021 [P.U. (A) 283/2021], which is referred to as the “principal Order” in this Order, is amended in subparagraph 1(2)
by substituting for the words
“year of assessment 2023”
the words
“year of assessment 2027”.
Amendment of paragraph 3 3.
The principal Order is amended by inserting after subparagraph 3(2)
the following subparagraph:
“(2A) The statutory income derived from a business referred to in subparagraph (1) shall be sixty per cent of the statutory income.”.
Made 8 March 2024
[MOF.TAX(S)700-3/1/613(18); LHDN.AY.A 600-12/1/7 (29)-329; PN(PU2)80/JLD.111]
DATUK SERI AMIR HAMZAH AZIZAN
Finance Minister II
[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. 7) 2021 (PINDAAN) 2024?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 108 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 was first recorded in 2024.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2021 (PINDAAN) 2024 is published at lom.agc.gov.my.