/akn/my/act/pua/2025/351
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PERINTAH CUKAI PENDAPATAN (SKIM INSENTIF PEJABAT KELUARGA TUNGGAL) (PULAU 1 ZON KEWANGAN KHAS FOREST CITY) (PENGECUALIAN) 2025 is Malaysia P.U. (A), cited as P.U. (A) 351 2025, currently marked in force and first recorded in 2025.
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Skim Insentif Pejabat Keluarga Tunggal) (Pulau 1 Zon Kewangan Khas Forest City)
(Pengecualian) 2025.
Perintah ini disifatkan telah mula berkuat kuasa pada 1 September 2024.
Tafsiran
Dalam Perintah ini—
“bursa saham” ertinya Bursa Malaysia Securities Berhad;
“keluarga tunggal” ertinya suatu keluarga yang anggotanya ialah individu yang mempunyai pertalian nasab langsung daripada nenek moyang tunggal dan termasuklah—
anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang bertulis;
P.U. (A) 351 3
“Pulau 1 Zon Kewangan Khas Forest City” ertinya Pulau 1, Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru, Johor sebagaimana yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan Pemetaan,
Johor;
“syarikat dana keluarga tunggal” ertinya suatu syarikat yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia yang—
dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota suatu keluarga tunggal;
ditubuhkan semata-mata bagi maksud memegang aset dan aktiviti pelaburan bagi kepentingan anggota suatu keluarga tunggal.
Pengecualian
Menteri mengecualikan suatu syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi yang dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota suatu keluarga tunggal daripada pembayaran cukai pendapatan berkenaan dengan pendapatan kena cukai daripada laba atau keuntungan yang diterima daripada pelupusan syer suatu syarikat yang diperbadankan di Malaysia yang tidak tersenarai di bursa saham kepada suatu syarikat dana keluarga tunggal.
Syarat pengecualian
Pengecualian yang diberikan di bawah perenggan 3 adalah tertakluk kepada syarat yang berikut:
syarikat dana keluarga tunggal itu hendaklah mendapatkan surat perakuan daripada Suruhanjaya Sekuriti;
P.U. (A) 351 4
hendaklah dibuat kepada suatu syarikat dana keluarga tunggal dalam tempoh dua belas bulan dari tarikh surat perakuan dikeluarkan oleh Suruhanjaya Sekuriti; dan
hendaklah dibuat dalam tempoh mulai 1 September 2024
hingga 31 Disember 2034; dan
pemilik benefisial mutlak syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi dan pemilik benefisial mutlak syarikat dana keluarga tunggal itu hendaklah terdiri daripada anggota keluarga tunggal yang sama.
Tiada apa-apa jua dalam perenggan 3 boleh melepaskan atau disifatkan telah melepaskan syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.
Kerugian daripada pelupusan syer
Jika syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi itu mengalami apa-apa kerugian daripada pelupusan syer yang disebut dalam perenggan 3
dalam tempoh mulai 1 September 2024 hingga 31 Disember 2034, kerugian itu tidak boleh diambil kira bagi maksud subseksyen 65E(5) dan (6) Akta.
Ketidakpakaian
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; atau
P.U. (A) 351 5
suatu syarikat, perkongsian liabiliti terhad, badan amanah atau koperasi yang pengecualian cukai telah diberikan di bawah perenggan 127(3)(b)
atau subseksyen 127(3A) Akta berkenaan dengan pelupusan syer yang sama.
Dibuat 30 September 2025
[MOF.TAX(S)700-2/7/1722 Jld.2; LHDN.AY.A600-12/1/7(29)-457; PN(PU2)80/JLD.114]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di Dewan Rakyat mengikut subseksyen 154(2) Akta Cukai Pendapatan 1967]
6
INCOME TAX ACT 1967
INCOME TAX (SINGLE FAMILY OFFICE INCENTIVE SCHEME)
(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE) (EXEMPTION) ORDER 2025
Opening note
This order may be cited as Income Tax (Single Family Office Incentive Scheme)
(Pulau 1 of Forest City Special Financial Zone) (Exemption) Order 2025.
This Order is deemed to have come into operation on 1 September 2024.
Interpretation 2.
In this Order—
“stock exchange” means Bursa Malaysia Securities Berhad;
“single family” means a family whose members are individuals who are lineal descendants of a single ancestor and includes—
the child adopted in accordance with any written law;
“Pulau 1 of Forest City Special Financial Zone” means Pulau 1, Forest City situated in the Mukim of Tanjung Kupang, District of Johor Bahru, Johore as shown in the Gazette Plan PW50276 deposited in the Office of the Director of Survey and Mapping,
Johore;
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"single family fund company" means a company incorporated under the
Companies Act 2016 [Act 777] and resident in Malaysia which—
is established solely for the purpose of holding the asset and investment activity for the interest of members of a single family.
Exemption 3.
The Minister exempts a company, limited liability partnership, trust body or co-operative society which is wholly owned, directly or indirectly, by a member of a single family from the payment of income tax in respect of chargeable income from gains or profits received from the disposal of shares of a company incorporated in Malaysia which is not listed on the stock exchange to a single family fund company.
Conditions of exemption 4.
The exemption granted under paragraph 3 is subject to the following conditions:
the single family fund company shall obtain a certification letter from the Securities Commission;
shall be made to a single family fund company within the period of twelve months from the date the certification letter is issued by the Securities Commission; and
shall be made within the period from 1 September 2024
to 31 December 2034; and
8
the ultimate beneficial owner of the company, limited liability partnership, trust body or co-operative society and the ultimate beneficial owner of the single family fund company shall consists of members of the same single family.
Nothing in paragraph 3 shall absolve or be deemed to have absolved the company, limited liability partnership, trust body or co-operative society from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Loss from disposal of shares 5.
Where the company, limited liability partnership, trust body or co-operative society incurs any loss from the disposal of shares referred to in paragraph 3 within the period from 1 September 2024 to 31 December 2034, such loss shall be disregarded for the purposes of subsections 65E(5) and (6) of the Act.
Non-application 6.
This Order shall not apply to—
a disposal of shares of a company incorporated in Malaysia which is 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; or
a company, limited liability partnership, trust body or co-operative society which a tax exemption has been granted under paragraph 127(3)(b)
or subsection 127(3A) of the Act in respect of the same disposal of shares.
Made 30 September 2025
[MOF.TAX(S)700-2/7/1722 Jld.2; LHDN.AY.A600-12/1/7(29)-457; PN(PU2)80/JLD.114]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]