Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 9) 2017.
(2)
Perintah ini disifatkan telah mula berkuat kuasa pada 6 September 2017.
Pengecualian
/akn/my/act/pua/2017/323
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017
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
- 2017
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 is Malaysia P.U. (A), cited as P.U. (A) 323 2017, currently marked in force and first recorded in 2017.
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 orang yang tidak bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh dari Malaysia berhubung dengan—
(b)
nasihat, bantuan atau perkhidmatan teknikal yang disebut dalam perenggan 4A(ii) Akta, yang diberikan atau dilaksanakan oleh orang itu di luar Malaysia.
(2)
Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain, di bawah Akta.
3
Ketidakpakaian
Seksyen 3
Seksyen 109B
Akta tidak terpakai bagi pendapatan yang disebut dalam perenggan 2.
Dibuat 23 Oktober 2017
[Perb.CR(8.09)294/6/4-18(SJ.5)(2016)(SK.3);LHDN.AY.A600-12/1/6; PN(PU2)80/LXXXVIII]
DATUK SERI JOHARI BIN ABDUL GHANI
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai
Pendapatan 1967]
4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 9) ORDER 2017
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 come into operation on 6 September 2017.
Exemption
Seksyen 2
(1)
The Minister exempts a person not resident in Malaysia from the payment of income tax in respect of income derived from Malaysia in relation to—
(b)
technical advice, assistance or services referred to in paragraph 4A(ii) of the Act,
which are rendered and performed by the person outside Malaysia.
(2)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the person from complying with any requirement to submit any return or statement of accounts or to furnish any other information, under the Act.
Non-application
Seksyen 3
Section 109B of the Act shall not apply to the income referred to in paragraph 2.
5
Made 23 October 2017
[Perb.CR(8.09)294/6/4-18(SJ.5)(2016)(SK.3);LHDN.AY.A600-12/1/6; PN(PU2)80/LXXXVIII]
DATUK SERI JOHARI BIN ABDUL GHANI
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. 9) 2017?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 is Malaysia P.U. (A), cited as P.U. (A) 323 2017, currently marked in force and first recorded in 2017.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 was first recorded in 2017.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2017 is published at lom.agc.gov.my.