Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 8) 2017 (Pindaan) 2020.
(2)
Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2018.
Pindaan perenggan 3
/akn/my/act/pua/2020/172
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020
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
- 2020
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 172 2020, currently marked in force and first recorded in 2020.
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. 8) 2017 [P.U. (A) 253/2017], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam perenggan 3—
(a)
dalam subsubperenggan (a)(iv) dengan menggantikan perkataan
”menjalankan projek yang layak bagi” dengan perkataan “beroperasi bagi”;
(b)
dalam subsubsubperenggan (a)(v)(A), dengan menggantikan perkataan
“2017” dengan perkataan “2023”;
(c)
dalam subsubsubperenggan (a)(v)(B), dengan menggantikan perkataan
“2020” dengan perkataan “2023”;
(d)
dalam subsubsubperenggan (a)(vi)(A), dengan menggantikan perkataan
“2017” dengan perkataan “2023”; dan
(e)
dalam subsubsubperenggan (a)(vi)(B), dengan menggantikan perkataan
“2020” dengan perkataan “2023”.
P.U. (A) 172 3
Pindaan perenggan 4
Seksyen 3
Subperenggan 4(2) Perintah ibu dipinda dengan memasukkan selepas perkataan “semua syarat yang dikenakan” perkataan “oleh Menteri”.
Seksyen 4
Pindaan perenggan 9
“seksyen 127” dengan perkataan “perenggan 127(3)(b) atau subseksyen 127(3A)”.
Dibuat 15 Mei 2020
[Perb. 0.3865/474 JLD.3; LHDN.AY.600-12/1/7(29)-14; PN(PU2)80/LXXXVIII]
TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 172 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 8) 2017 (AMENDMENT) ORDER 2020
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. 8) 2017
(Amendment) Order 2020.
(2)
This Order is deemed to have come into operation from the year of assessment 2018.
Amendment of paragraph 3 2.
The Income Tax (Exemption) (No. 8) Order 2017 [P.U. (A) 253/2017], which is referred to as the “principal Order” in this Order, is amended in paragraph 3—
(a)
in subsubparagraph (a)(iv) by substituting for the words “carried on a qualifying project for” the words “been in operation for”;
(b)
in subsubsubparagraph (a)(v)(A), by substituting for the word
“2017” the word “2023”;
(c)
in subsubsubparagraph (a)(v)(B), by substituting for the word
“2020” the word “2023”;
(d)
in subsubsubparagraph (a)(vi)(A), by substituting for the word
“2017” the word “2023”; and
(e)
in subsubsubparagraph (a)(vi)(B), by substituting for the word
“2020” the word “2023”.
P.U. (A) 172 5
Amendment of paragraph 4 3.
Subparagraph 4(2) of the principal Order is amended by inserting after the words “all the conditions imposed” the words “by the Minister”.
Amendment of paragraph 9 4.
Subparagraph 9(c) of the principal Order is amended by substituting for the words “section 127” the words “paragraph 127(3)(b) or subsection 127(3A)”.
Made 15 May 2020
[Perb. 0.3865/474 JLD.3; LHDN.AY.600-12/1/7(29)-14; PN(PU2)80/LXXXVIII]
TENGKU DATO’ SRI 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. 8) 2017 (PINDAAN) 2020?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 172 2020, currently marked in force and first recorded in 2020.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 was first recorded in 2020.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 2017 (PINDAAN) 2020 is published at lom.agc.gov.my.