/akn/my/act/pua/2021/208

PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021

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Type
P.U. (A)
Status
In force
Enacted
2021
Sections
2

Quick answer

About this p.u. (a)

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.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 65C(1) Akta Petroleum (Cukai Pendapatan) 1967 [Akta 543], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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(1)

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.

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(3)

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

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Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 65C(1) of the Petroleum (Income Tax) Act 1967 [Act 543], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the

Petroleum

(Income

Tax)

(Exemption) Order 2021.

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(2)

This Order shall have effect from the year of assessment 2020.

Exemption 2.

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(1)

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.

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(3)

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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Common questions

What is PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021?
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.
Is PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 still in force?
Yes — PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 is currently in force.
When did PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 take effect?
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 was first recorded in 2021.
How many sections does PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 have?
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 contains 2 sections.
Where can I read the official version of PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021?
The official text of PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2021 is published at lom.agc.gov.my.