Seksyen 1
Perintah ini bolehlah dinamakan Perintah Penyemakan Undang-Undang
(Pembetulan Akta Cukai Pendapatan 1967) 2002.
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Quick answer
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
Perintah ini bolehlah dinamakan Perintah Penyemakan Undang-Undang
(Pembetulan Akta Cukai Pendapatan 1967) 2002.
Pembetulan
[Akta 53] yang disiarkan dalam tahun 2002 yang mengandungi segala pindaan hingga 28 Februari 2002 dibetulkan—
dengan menggantikan noktah di hujung subseksyen itu dengan titik bertindih; dan
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
dengan memotong Undang-undang yang meminda “Act 608”
dan segala butiran yang berhubungan dengannya; dan
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)
Sections 4-14 &
Act 2000 16-27-Assessment year 2001
and subsequent years of assessment
2888
Section 15-
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
by substituting for the full stop at the end of the subsection a colon; and
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
by deleting the Amending law “Act 608” and all the particulars relating to it; and
2889
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)
Sections 4-14 &
Act 2000 16-27-Assessment year 2001
and subsequent years of assessment
Section 15-
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