Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 7) 2023.
(2)
Perintah ini berkuat kuasa mulai 1 Januari 2024 hingga 29 Februari 2024.
Pengecualian
/akn/my/act/pua/2023/410
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023
The full official text, structured for quick navigation. Copy any provision or jump straight to a section.
- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2023
- Sections
- 3
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 is Malaysia P.U. (A), cited as P.U. (A) 410 2023, currently marked in force and first recorded in 2023.
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
(1)
Menteri mengecualikan suatu syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi daripada pembayaran cukai pendapatan berkenaan dengan apa-apa laba atau keuntungan yang diterima daripada pelupusan syer suatu syarikat yang diperbadankan di Malaysia yang tidak tersenarai di bursa saham.
(2)
Pelupusan syer yang disebut dalam subperenggan (1) hendaklah dibuat pada atau selepas 1 Januari 2024 hingga 29 Februari 2024.
Ketidakpakaian
Seksyen 3
Perintah ini tidak terpakai bagi suatu pelupusan syer suatu syarikat yang diperbadankan di Malaysia yang tidak tersenarai di bursa saham yang laba atau keuntungan daripada pelupusan syer itu dikenakan cukai sebagai suatu pendapatan perniagaan di bawah perenggan 4(a) Akta.
Dibuat 22 Disember 2023
[MOF.TAX(S)700-1/3/115; LHDN.AY.A.600-12/1/7(29)-327; PN(PU2)80/JLD.110]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan Kedua
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 410
3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 7) ORDER 2023
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)
The Minister exempts a company, limited liability partnership, trust body or co-operative society from the payment of income tax in respect of any gains or profits received from the disposal of shares of a company incorporated in Malaysia not listed on the stock exchange.
(2)
The disposal of shares referred to in subparagraph (1) shall be made on or after 1 January 2024 to 29 February 2024.
Non-application 3.
This Order shall not apply to a disposal of shares of a company incorporated in Malaysia not listed on the stock exchange where gains or profits from the disposal of shares is chargeable to tax as a business income under paragraph 4(a) of the Act.
Made 22 December 2023
[MOF.TAX(S)700-1/3/115; LHDN.AY.A.600-12/1/7(29)-327; PN(PU2)80/JLD.110]
DATUK SERI AMIR HAMZAH AZIZAN
Second 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) 2023?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 is Malaysia P.U. (A), cited as P.U. (A) 410 2023, currently marked in force and first recorded in 2023.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 was first recorded in 2023.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 contains 3 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 7) 2023 is published at lom.agc.gov.my.