Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Unit Amanah) (Pengecualian) 2024.
(2)
Perintah ini berkuat kuasa mulai 1 Januari 2024 hingga 31 Disember 2028.
Pengecualian
/akn/my/act/pua/2024/249
PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 4
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 249 2024, currently marked in force and first recorded in 2024.
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 suatu unit amanah yang layak yang bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan apa-apa laba atau keuntungan yang diterima daripada pelupusan syer suatu syarikat yang diperbadankan di Malaysia yang tidak tersenarai di bursa saham dan daripada pelupusan syer di bawah seksyen 15C Akta.
(2)
Bagi maksud Perintah ini, unit amanah yang layak yang disebut dalam subperenggan (1) tidak termasuk suatu unit amanah yang diluluskan oleh Suruhanjaya Sekuriti sebagai Amanah Pelaburan Harta Tanah atau Tabung Amanah
Harta yang tersenarai di Bursa Malaysia.
(3)
Pelupusan syer yang disebut dalam subperenggan (1) hendaklah dibuat mulai 1 Januari 2024 hingga 31 Disember 2028.
(4)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan unit amanah yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.
P.U. (A) 249 3
Kerugian daripada pelupusan syer
Seksyen 3
Dalam menentukan pendapatan kena cukai yang dikecualikan di bawah subperenggan 2(1), apa-apa kerugian daripada pelupusan syer itu hendaklah dibenarkan sebagai potongan mengikut subseksyen 65E(5) dan (6) Akta.
Seksyen 4
Ketidakpakaian
Perintah ini tidak terpakai bagi pelupusan syer yang disebut dalam subperenggan 2(1) yang laba atau keuntungan daripada pelupusan syer itu dikenakan cukai sebagai suatu pendapatan perniagaan di bawah perenggan 4(a) Akta.
Dibuat 19 September 2024
[MOF.TAX(S)700-2/1/261;LHDN.AY.A 600-12/1/7(29)-365; PN(PU2)80/JLD.112]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 249 4
INCOME TAX ACT 1967
INCOME TAX (UNIT TRUST) (EXEMPTION) ORDER 2024
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 (Unit Trust) (Exemption)
Order 2024.
(1)
The Minister exempts a qualifying unit trust resident in Malaysia from the payment of income tax in respect of any gains or profit received from the disposal of shares of a company incorporated in
Malaysia which is not listed on the stock exchange and from the disposal of shares under section 15C of the Act.
(2)
For the purposes of this Order, the qualifying unit trust referred to in subparagraph (1) shall not include a unit trust which is approved by the Securities Commission as a Real Estate Investment Trust or Property Trust Fund listed on Bursa Malaysia.
(3)
The disposal of shares referred to in subparagraph (1) shall be made from 1 January 2024 to 31 December 2028.
(4)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying unit trust from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
P.U. (A) 249 5
Loss from disposal of shares 3.
In ascertaining the chargeable income exempted under subparagraph 2(1), any loss from the disposal of shares shall be allowed as a deduction in accordance with subsections 65E(5) and (6) of the Act.
Non-application 4.
This Order shall not apply to a disposal of shares referred to in subparagraph 2(1)
where gains or profits from the disposal of shares is chargeable to tax as a business income under paragraph 4(a) of the Act.
Made 19 September 2024
[MOF.TAX(S)700-2/1/261;LHDN.AY.A 600-12/1/7(29)-365; PN(PU2)80/JLD.112]
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 (UNIT AMANAH) (PENGECUALIAN) 2024?
- PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 249 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 take effect?
- PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 was first recorded in 2024.
- How many sections does PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 have?
- PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 contains 4 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024?
- The official text of PERINTAH CUKAI PENDAPATAN (UNIT AMANAH) (PENGECUALIAN) 2024 is published at lom.agc.gov.my.