/akn/my/act/pua/2002/338

PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002

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Type
P.U. (A)
Status
In force
Enacted
2002
Sections
6

Quick answer

About this p.u. (a)

PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 is Malaysia P.U. (A), cited as P.U. (A) 338 2002, currently marked in force and first recorded in 2002.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh seksyen 15 Akta Penyemakan Undang-Undang 1968 [Akta 1], Pesuruhjaya Penyemak Undang-Undang membuat perintah yang berikut: Nama

Seksyen 1

Perintah ini bolehlah dinamakan Perintah Penyemakan Undang-Undang

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(Pembetulan Akta Cukai Pendapatan 1967) 2002.

Seksyen 2

Pembetulan

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[Akta 53] yang disiarkan dalam tahun 2002 yang mengandungi segala pindaan hingga 28 Februari 2002 dibetulkan—

(i)

dengan menggantikan noktah di hujung subseksyen itu dengan titik bertindih; dan

(ii)

dengan memasukkan di bawah peruntukan yang sedia ada proviso yang berikut:

“Provided that the amount to be deducted from the aggregate income of a company for the relevant year in respect of any gift of money made by that company to any institution or organisation approved for the purposes of this section by the Director General shall not exceed five per cent of the aggregate income of the company in the relevant year.”; dan

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(i)

dengan memotong Undang-undang yang meminda “Act 608”

dan segala butiran yang berhubungan dengannya; dan

(ii)

dengan memasukkan selepas Undang-undang yang meminda

“Act A1093” dan segala butiran yang berhubungan dengannya dengan Undang-undang yang meminda dan segala butiran yang berhubungan dengannya yang berikut:

“Act 608 … …

Finance (No. 2)

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Seksyen 1

Sections 4-14 &

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Act 2000 16-27-Assessment year 2001

and subsequent years of assessment

2888

Seksyen 2

Section 15-

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Assessment year 1986

and subsequent years of assessment”.

Dibuat 6 Ogos 2002

[P.N.(SU.2) 233/4; PN(PU2)231/II]

DATO’ SALMAH BINTI ABDUL RAHMAN

Pesuruhjaya Penyemak Undang-Undang Malaysia

REVISION OF LAWS ACT 1968

REVISION OF LAWS (RECTIFICATION OF INCOME TAX ACT 1967)

ORDER 2002

Opening note

Preamble

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  1. IN exercise of the powers conferred by section 15 of the Revision of Laws Act 1968 [Act 1], the Commissioner of Law Revision makes the following order: Citation 1. This order may be cited as the Revision of Laws (Rectification of Income Tax Act 1967) Order 2002. Rectification 2.
  2. The reprint of the English language text of the Income Tax Act 1967 [Act 53] published in the year 2002 incorporating all amendments up to 28 February 2002 is rectified—

(i)

by substituting for the full stop at the end of the subsection a colon; and

(ii)

by inserting below the existing provisions the following proviso:

“Provided that the amount to be deducted from the aggregate income of a company for the relevant year in respect of any gift of money made by that company to any institution or organisation approved for the purposes of this section by the Director General shall not exceed five per cent of the aggregate income of the company in the relevant year.”; and

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(i)

by deleting the Amending law “Act 608” and all the particulars relating to it; and

2889

(ii)

by inserting after the Amending law “Act A1093” and all the particulars relating to it the following Amending law and all the particulars relating to it:

“Act 608 … … Finance (No. 2)

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Seksyen 1

Sections 4-14 &

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Act 2000 16-27-Assessment year 2001

and subsequent years of assessment

Seksyen 2

Section 15-

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Assessment year 1986

and subsequent years of assessment”.

Made 6 August 2002

[P.N.(SU.2) 233/4; PN(PU2)231/II]

DATO’ SALMAH BINTI ABDUL RAHMAN

Commissioner of Law Revision Malaysia

Common questions

What is PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002?
PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 is Malaysia P.U. (A), cited as P.U. (A) 338 2002, currently marked in force and first recorded in 2002.
Is PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 still in force?
Yes — PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 is currently in force.
When did PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 take effect?
PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 was first recorded in 2002.
How many sections does PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 have?
PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 contains 6 sections.
Where can I read the official version of PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002?
The official text of PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 is published at lom.agc.gov.my.
PERINTAH PENYEMAKAN UNDANG-UNDANG (PEMBETULAN AKTA CUKAI PENDAPATAN 1967) 2002 (No. 338)