Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Petroleum
(Cukai Pendapatan) (Pengecualian) 2021.
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Perintah Petroleum (Cukai Pendapatan) (Pengecualian) 2021 is Malaysia P.U. (A), cited as P.U. (A) 208 2021, currently marked in force and first recorded in 2021.
P.U. (A) 208
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH PETROLEUM (CUKAI PENDAPATAN)
(PENGECUALIAN) 2021
PETROLEUM (INCOME TAX) (EXEMPTION) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 208 2
AKTA PETROLEUM (CUKAI PENDAPATAN) 1967
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021
Opening note
Perintah ini bolehlah dinamakan
Perintah
Petroleum
(Cukai Pendapatan) (Pengecualian) 2021.
Pengecualian
Menteri mengecualikan orang yang disebut dalam subperenggan (2) dalam tempoh asas bagi suatu tahun taksiran daripada peruntukan seksyen 49A Akta berkenaan dengan pendapatan yang diperoleh daripada Blok PM3 Kawasan Perkiraan
Komersial Malaysia-Vietnam.
Orang yang disebut dalam subperenggan (1) ialah—
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang disebut dalam subperenggan (2) daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah Akta.
Dibuat 13 April 2021
[MOF.TAX(R)700-2/1/35; PN(PU2)474/IV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 65C(2)
Akta Petroleum (Cukai Pendapatan) 1967]
P.U. (A) 208 4
PETROLEUM (INCOME TAX) ACT 1967
PETROLEUM (INCOME TAX) (EXEMPTION) ORDER 2021
Opening note
The Minister exempts the persons referred to in subparagraph (2) in the basis period for a year of assessment from the provision of section 49A of the Act in respect of the income derived from the Block PM3 Malaysia-Vietnam Commercial
Arrangement Area.
The persons referred to in subparagraph (1) are—
Nothing in subparagraph (1) shall absolve or deemed to have absolved the person referred to in subparagraph (2) 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) 208 5
Made 13 April 2021
[MOF.TAX(R)700-2/1/35; PN(PU2)474/IV]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before the
Dewan
Rakyat pursuant to subsection 65C(2)
of the Petroleum (Income Tax) Act 1967]
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