What is Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022?

Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is Malaysia P.U. (A), cited as P.U. (A) 312 2022, currently marked in force and first recorded in 2022.

Is Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 still in force?

Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is currently in force.

How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 have?

Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 contains 2 sections.

Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022?

The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022

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Enacted: 2022
Sections: 2

Front matterCover and publication detailsOpen

P.U. (A) 312

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 7) 2022

INCOME TAX (EXEMPTION) (NO. 7) ORDER 2022

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 312 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) (No. 7) 2022.

(2)

Perintah ini hendaklah berkuat kuasa mulai tahun taksiran 2021 hingga tahun taksiran 2023.

Seksyen 2

Pengecualian

(1)

Menteri mengecualikan orang yang disebut dalam subperenggan (3)

dalam tempoh asas bagi suatu tahun taksiran daripada peruntukan subseksyen 54A (1) dan (2) Akta dan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada punca perniagaan yang mempunyai suatu kapal Malaysia.

(2)

Pengecualian yang diberikan di bawah subperenggan (1) adalah tertakluk kepada orang itu mendapatkan penentusahan tahunan daripada

Kementerian Pengangkutan Malaysia bahawa syarat yang berikut telah dipenuhi:

(a)

melakukan perbelanjaan operasi tahunan sekurang-kurangnya dua ratus lima puluh ribu ringgit (RM250,000.00) bagi setiap kapal Malaysia; dan

(b)

mempunyai bilangan pekerja sepenuh masa di Malaysia bagi setiap kapal Malaysia—

P.U. (A) 312 3

(i)

dalam hal pekerja pesisir, sekurang-kurangnya empat orang pekerja yang berikut dan majoriti pekerja itu hendaklah warganegara Malaysia:

(A)

seorang ketua pegawai eksekutif;

(B)

seorang pegawai tadbir dan kewangan;

(C)

seorang pegawai operasi; dan

(D)

seorang pegawai yang menjaga hal ehwal kesihatan, perlindungan, keselamatan dan persekitaran; dan

(ii)

dalam hal pekerja yang merupakan anak kapal sebagaimana yang diperuntukkan di bawah

Bahagian

III

Ordinan Perkapalan Saudagar 1952 [Ord. 70/1952], hendaklah tertakluk kepada keperluan minimum sebagaimana yang dinyatakan dalam Perakuan Keanggotaan

Selamat yang dikeluarkan oleh Jabatan Laut Malaysia.

(3)

Orang yang disebut dalam subperenggan (1) ialah seseorang yang bermastautin di Malaysia yang menjalankan perniagaan—

(a)

mengangkut penumpang atau kargo melalui jalan laut atas suatu kapal Malaysia; atau

(b)

menyewakan kapal Malaysia yang dimilikinya untuk pelayaran atau berdasarkan sewa mengikut tempoh.

P.U. (A) 312 4

(4)

Tiada apa-apa jua dalam perenggan ini boleh melepaskan atau disifatkan telah melepaskan orang yang disebut dalam perenggan ini daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.

Dibuat 28 September 2022

[MOF.TAX(S)700-2/1/193; LHDN.AY.A.600-12/1/7(29)-166; 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) 312 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 7) 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.

(1)

This order may be cited as the Income Tax (Exemption) (No. 7)

Order 2022.

(2)

This Order shall have effect from the year of assessment 2021 until the year of assessment 2023.

Exemption 2.

(1)

The Minister exempts the person referred to in subparagraph (3)

in the basis period for a year of assessment from the provisions of subsections 54A(1) and (2) of the Act and from the payment of income tax in respect of the statutory income derived from a source of business consisting of a Malaysian ship.

(2)

An exemption granted under subparagraph (1) shall be subject to the person obtaining annual verification from the Ministry of Transport Malaysia that the following conditions have been fulfilled:

(a)

incurs annual operating expenditure of at least two hundred and fifty thousand ringgit

(RM250,000.00)

for each Malaysian ship; and

(b)

has number of full-time employees in Malaysia for each

Malaysian ship—

P.U. (A) 312 6

(i)

in the case of shore employees, at least four of the following employees and majority of the employees shall be

Malaysian citizens:

(A)

a chief executive officer;

(B)

an administrative and finance officer;

(C)

an operating officer; and

(D)

an officer in charge of the health, protection, safety and environmental affairs; and

(ii)

in the case of employees who are ship personnel as provided under Part III of the Merchant Shipping Ordinance 1952

[Ord. 70/1952], shall be subject to the minimum requirement as specified in the Safe-Manning Certificate issued by the Marine Department Malaysia.

(3)

The person referred to in subparagraph (1) is a person resident in Malaysia who carries on the business of—

(a)

transporting passengers or cargo by sea on a Malaysian ship; or

(b)

letting out on charter a Malaysian ship owned by him on a voyage or time charter basis.

(4)

Nothing in this paragraph shall absolve or is deemed to have absolved the person referred to in this paragraph from complying with any requirement to submit any return or statement of account or to furnish any other information under the Act.

P.U. (A) 312 7

Made 28 September 2022

[MOF.TAX(S)700-2/1/193; LHDN.AY.A.600-12/1/7(29)-166; 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. 7) 2022?: Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is Malaysia P.U. (A), cited as P.U. (A) 312 2022, currently marked in force and first recorded in 2022.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 still in force?: Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 take effect?: Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 was first recorded in 2022.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 have?: Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 contains 2 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022?: The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 7) 2022 is published at lom.agc.gov.my.

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