/akn/my/act/pua/2023/337

PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023

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Type
P.U. (A)
Status
In force
Enacted
2023
Sections
2

Quick answer

About this p.u. (a)

PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 337 2023, currently marked in force and first recorded in 2023.

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 PC JDA Limited, Hess Oil Company of Thailand

(JDA) Limited, Hess Oil Company of Thailand Limited Company dan PTTEP International

Limited dalam tempoh asas bagi suatu tahun taksiran daripada pemakaian seksyen 49A Akta berkenaan dengan pendapatan yang diperoleh daripada Kawasan

Pembangunan Bersama Malaysia-Thailand.

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(2)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan PC JDA Limited, Hess Oil Company of Thailand (JDA) Limited,

Hess Oil Company of Thailand Limited Company dan PTTEP International Limited daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah Akta.

Dibuat 27 Oktober 2023

[MOF.TAX(S)700-2/7/774; LHDN.AY.A 600-12/1/7(29)-317; PN(PU2)474/JLD.5]

ANWAR BIN IBRAHIM

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 65C(2)

Akta Petroleum (Cukai Pendapatan) 1967]

P.U. (A) 337 3

PETROLEUM (INCOME TAX) ACT 1967

PETROLEUM (INCOME TAX) (EXEMPTION) ORDER 2023

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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 2023.

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(2)

This Order has effect from the year of assessment 2024.

Exemption 2.

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(1)

The Minister exempts PC JDA Limited, Hess Oil Company of Thailand (JDA)

Limited, Hess Oil Company of Thailand Limited Company and PTTEP International

Limited in the basis period for a year of assessment from the application of section 49A of the Act in respect of the income derived from the Malaysia-Thailand Joint

Development Area.

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(2)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved

PC JDA Limited, Hess Oil Company of Thailand (JDA) Limited, Hess Oil Company of

Thailand Limited Company and PTTEP International Limited from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.

Made 27 October 2023

[MOF.TAX(S)700-2/7/774; LHDN.AY.A 600-12/1/7(29)-317; PN(PU2)474/JLD.5]

ANWAR BIN IBRAHIM

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) 2023?
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 is Malaysia P.U. (A), cited as P.U. (A) 337 2023, currently marked in force and first recorded in 2023.
Is PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 still in force?
Yes — PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 is currently in force.
When did PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 take effect?
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 was first recorded in 2023.
How many sections does PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 have?
PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 contains 2 sections.
Where can I read the official version of PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023?
The official text of PERINTAH PETROLEUM (CUKAI PENDAPATAN) (PENGECUALIAN) 2023 is published at lom.agc.gov.my.