Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Syarikat Labuan) (Pengecualian) 2026.
(2)
Perintah ini berkuat kuasa mulai tahun taksiran 2026 hingga tahun taksiran 2030.
Pengecualian
/akn/my/act/pua/2026/147
PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2026
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 147 2026, currently marked in force and first recorded in 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
(1)
Menteri mengecualikan mana-mana pemastautin di Malaysia dalam tempoh asas bagi suatu tahun taksiran daripada pemakaian perenggan 39(1)(r) Akta berkenaan dengan amaun pembayaran yang dibuat oleh pemastautin itu kepada suatu syarikat Labuan yang menjalankan suatu aktiviti yang layak di bawah program Insentif Global bagi Perdagangan.
(2)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan pemastautin itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain di bawah Akta.
(3)
Bagi maksud perenggan ini—
“Insentif Global bagi Perdagangan” ertinya suatu program insentif bagi
Syarikat Perdagangan Komoditi Antarabangsa Labuan untuk menggunakan Malaysia sebagai pangkalan perdagangan antarabangsa bagi menjalankan aktiviti yang layak;
P.U. (A) 147 3
“Syarikat Perdagangan Komoditi Antarabangsa Labuan” ertinya suatu syarikat
Labuan yang—
(b)
dilesenkan di bawah seksyen 92 Akta Perkhidmatan Kewangan dan Sekuriti Labuan 2010 [Akta 704];
(c)
menyenggara suatu pejabat berdaftar di Labuan tetapi dibenarkan untuk menubuhkan pejabat operasinya di mana-mana di Malaysia; dan
(d)
menjalankan suatu aktiviti yang layak di bawah program
Insentif Global bagi Perdagangan;
“aktiviti yang layak” ertinya perdagangan produk fizikal dan instrumen terbitan yang berkaitan berhubung dengan—
(f)
galian asas.
P.U. (A) 147 4
Dibuat 18 Mac 2026
[MOF.TAX (S) 700-2/1/75 Jld.2; LHDN.AY.A 600-12/1/7(29)-135; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 147 5
INCOME TAX ACT 1967
INCOME TAX (LABUAN COMPANY) (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 (Labuan Company)
(Exemption) Order 2026.
(2)
This Order has effect from the year of assessment 2026 to the year of assessment 2030.
Exemption 2.
(1)
The Minister exempts any resident in Malaysia in the basis period for a year of assessment from the application of paragraph 39(1)(r) of the Act in respect of the amount of payment made by the resident to a Labuan company which undertakes a qualifying activity under the Global Incentives for Trading programme.
(2)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the resident from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
(3)
For the purposes of this paragraph—
“Global Incentives for Trading” means a programme of incentives for the
Labuan
International
Commodity
Trading
Company to use
Malaysia as the international trading base to undertake qualifying activity;
P.U. (A) 147 6
“Labuan International Commodity Trading Company” means a Labuan company which—
(b)
is licensed under section 92 of the Labuan Financial Services and Securities Act 2010 [Act 704];
(c)
maintains a registered office in Labuan but is allowed to establish its operational office anywhere in Malaysia; and
(d)
undertakes a qualifying activity under the
Global
Incentives for Trading programme;
“qualifying activity” means the trading of physical products and related derivative instruments in relation to—
(f)
base minerals.
P.U. (A) 147 7
Made 18 March 2026
[MOF.TAX (S) 700-2/1/75 Jld.2; LHDN.AY.A 600-12/1/7(29)-135; PN(PU2)80/JLD.116]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance 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 (SYARIKAT LABUAN) (PENGECUALIAN) 2026?
- PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 147 2026, currently marked in force and first recorded in 2026.
- Is PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 take effect?
- PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 was first recorded in 2026.
- How many sections does PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 have?
- PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026?
- The official text of PERINTAH CUKAI PENDAPATAN (SYARIKAT LABUAN) (PENGECUALIAN) 2026 is published at lom.agc.gov.my.