Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah Cukai Pendapatan
(Sukuk Global Berdaulat 2026) (Pengecualian) 2026.
P.U. (A)In force
Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026
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- Enacted
- 2026
- Sections
- 4
Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 is Malaysia P.U. (A), cited as P.U. (A) 269 2026, currently marked in force and first recorded in 2026.
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P.U. (A) 269
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (SUKUK GLOBAL
BERDAULAT 2026) (PENGECUALIAN) 2026
INCOME TAX (SOVEREIGN GLOBAL SUKUK 2026)
(EXEMPTION) ORDER 2026
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 269 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (SUKUK GLOBAL BERDAULAT 2026)
(PENGECUALIAN) 2026
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 ini hendaklah terpakai bagi
Sukuk Global Berdaulat 2026
yang mempunyai nilai nominal sehingga tiga bilion Dolar Amerika Syarikat
(US$3,000,000,000.00), selain stok pinjaman boleh ubah, yang diterbitkan mengikut prinsip Wakalah Manafae oleh Malaysia Sovereign Sukuk Berhad.
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan mana-mana orang daripada pembayaran cukai pendapatan dalam tempoh asas bagi suatu tahun taksiran berhubung dengan laba atau keuntungan yang diperoleh, sebagai ganti faedah, daripada Sukuk Global Berdaulat 2026.
(2)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.
Ketidakpakaian
Seksyen 4
Seksyen 109 Akta tidak terpakai bagi pendapatan yang dikecualikan di bawah
Perintah ini.
P.U. (A) 269 3
Dibuat 18 Jun 2026
[MOF.TAX(S) 700-3/1/547; LHDN.AY.A.600-1/2/55; PN(PU2)80/JLD.117]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Menteri Kewangan II
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]
P.U. (A) 269 4
INCOME TAX ACT 1967
INCOME TAX (SOVEREIGN GLOBAL SUKUK 2026) (EXEMPTION) ORDER 2026
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 (Sovereign Global Sukuk 2026)
(Exemption) Order 2026.
(2)
This Order has effect from the year of assessment 2026.
Application 2.
This Order shall apply to Sovereign Global Sukuk 2026 of nominal value up to three billion United States Dollar (US$3,000,000,000.00), other than convertible loan stock, issued in accordance with the principle of
Wakalah
Manafae by the Malaysia Sovereign Sukuk Berhad.
Exemption 3.
(1)
The Minister exempts any person from the payment of income tax in the basis period for a year of assessment in relation to gains or profits derived, in lieu of interest, from the Sovereign Global Sukuk 2026.
(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 4.
Section 109 of the Act shall not apply to the income exempted under this Order.
P.U. (A) 269 5
Made 18 June 2026
[MOF.TAX(S) 700-3/1/547; LHDN.AY.A.600-1/2/55; PN(PU2)80/JLD.117]
DATUK SERI AMIR HAMZAH BIN AZIZAN
Finance Minister II
[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 (Sukuk Global Berdaulat 2026) (Pengecualian) 2026?
- Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 is Malaysia P.U. (A), cited as P.U. (A) 269 2026, currently marked in force and first recorded in 2026.
- Is Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 still in force?
- Yes — Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 is currently in force.
- When did Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 take effect?
- Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 was first recorded in 2026.
- How many sections does Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 have?
- Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 contains 4 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026?
- The official text of Perintah Cukai Pendapatan (Sukuk Global Berdaulat 2026) (Pengecualian) 2026 is published at lom.agc.gov.my.
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