Seksyen 1
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2021 hingga tahun taksiran 2022.
Tafsiran
P.U. (A)In force
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021
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- Enacted
- 2021
- Sections
- 6
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 is Malaysia P.U. (A), cited as P.U. (A) 344 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 344
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN
(PENGECUALIAN) (NO. 9) 2021
INCOME TAX (EXEMPTION)
(NO. 9) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 344 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2021
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
Dalam Perintah ini—
“pelancong tempatan”
ertinya individu warganegara
Malaysia atau yang bermastautin di Malaysia;
“pelancong asing” ertinya individu selain daripada pelancong tempatan, yang bukan warganegara Malaysia atau yang tidak bermastautin di Malaysia; dan
“perniagaan pengendalian pelancongan”
mempunyai erti yang sama yang diberikan kepadanya dalam Akta Industri Pelancongan 1992 [Akta 482].
Orang yang layak
Seksyen 3
Orang yang layak yang disebut dalam Perintah ini ialah suatu syarikat—
(b)
yang dilesenkan di bawah
Akta
Industri
Pelancongan 1992
untuk menjalankan suatu perniagaan pengendalian pelancongan; dan
P.U. (A) 344 3
Seksyen 4
Aktiviti yang layak
Aktiviti yang layak yang disebut dalam Perintah ini ialah suatu perniagaan pengendalian pelancongan yang menyediakan suatu pakej pelancongan domestik bagi pengembaraan dalam Malaysia yang digunakan oleh pelancong tempatan dan pelancong asing, termasuk pengangkutan melalui udara, darat atau laut dan penginapan.
Seksyen 5
Pengecualian
(1)
Menteri mengecualikan orang yang layak daripada pembayaran cukai pendapatan dalam suatu tempoh asas bagi suatu tahun taksiran berkenaan dengan pendapatan berkanun yang diperoleh daripada suatu aktiviti yang layak.
(2)
Pengecualian yang diberikan di bawah subperenggan (1) hendaklah hanya terpakai sekiranya jumlah bilangan pelancong tempatan bagi aktiviti yang layak itu tidak kurang daripada dua ratus orang dalam suatu tempoh asas bagi suatu tahun taksiran.
(3)
Jumlah bilangan pelancong tempatan dan pelancong asing bagi suatu aktiviti yang layak hendaklah ditentusahkan secara bertulis oleh seorang pegawai
Kementerian Pelancongan, Seni dan Budaya Malaysia yang diberi kuasa.
(4)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.
Seksyen 6
Sumber berasingan dan akaun berasingan
(1)
Jika orang yang layak menjalankan suatu aktiviti yang layak dan suatu aktiviti selain suatu aktiviti yang layak, setiap aktiviti hendaklah dikira sebagai suatu sumber berasingan dan berlainan bagi orang yang layak itu.
P.U. (A) 344 4
(2)
Orang yang layak yang diberikan pengecualian di bawah subperenggan 5(1) hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1) dalam tempoh asas bagi setiap tahun taksiran.
Dibuat 15 Julai 2021
[Perb.MOF.TAX(S)700-1/3/89; LHDN.AY.A.600-12/1/7(29)-139; PN(PU2)80/JLD.101]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subsekyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 344 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 9) ORDER 2021
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 has effect from the year of assessment 2021 until the year of assessment 2022.
Interpretation 2.
In this Order—
“local tourist”
means individuals who are citizen of
Malaysia or resident in Malaysia;
“foreign tourist” means individuals other than a local tourist, who are not citizen of Malaysia or not resident in Malaysia; and
“tour operating business”
has the same meaning assigned to it in the Tourism Industry Act 1992 [Act 482].
Qualifying person 3.
The qualifying person referred to in this Order is a company—
(b)
which is licensed under the Tourism Industry Act 1992 to carry out a tour operating business; and
P.U. (A) 344 6
(c)
which carries on a qualifying activity.
Qualifying activity 4.
A qualifying activity referred to in this Order is a tour operating business which provides a domestic tour package for travel within Malaysia utilized by local tourist and foreign tourist, including transportation by air, land or sea and accommodation.
Exemption 5.
(1)
The Minister exempts a qualifying person from the payment of income tax in a basis period for a year of assessment in respect of the statutory income derived from a qualifying activity.
(2)
An exemption granted under subparagraph (1) shall only apply if the total number of local tourists for a qualifying activity is not less than two hundred person in a basis period for a year of assessment.
(3)
The total number of local tourists and foreign tourists for a qualifying activity shall be verified in writing by an authorized officer of the Ministry of Tourism,
Arts and Culture Malaysia.
(4)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Separate source and separate account 6.
(1)
Where a qualifying person carries on a qualifying activity and an activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of that qualifying person.
(2)
The qualifying person who is granted an exemption under subparagraph 5(1) shall maintain a separate account for the income derived from each activity referred to in subparagraph (1) in the basis period for each year of assessment.
P.U. (A) 344 7
Made 15 July 2021
[Perb.MOF.TAX(S)700-1/3/89; LHDN.AY.A.600-12/1/7(29)-139; PN(PU2)80/JLD.101]
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. 9) 2021?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 is Malaysia P.U. (A), cited as P.U. (A) 344 2021, currently marked in force and first recorded in 2021.
- Is Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 still in force?
- Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 is currently in force.
- When did Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 take effect?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 was first recorded in 2021.
- How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 have?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 contains 6 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021?
- The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2021 is published at lom.agc.gov.my.
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