P.U. (A)In force
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011
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- Enacted
- 2011
- Sections
- 2
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 is Malaysia P.U. (A), cited as P.U. (A) 421 2011, currently marked in force and first recorded in 2011.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 9) 2011
INCOME TAX (EXEMPTION) (NO. 9) ORDER 2011
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2011
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pengecualian
(1)
Menteri mengecualikan individu warganegara Malaysia daripada pembayaran cukai pendapatan atas 50% elaun kasar perumahan dan elaun kasar
Wilayah Labuan yang diterima oleh individu itu daripada menjalankan suatu penggajian di Labuan dengan suatu entiti Labuan mulai tahun taksiran 2011 hingga tahun taksiran 2020.
(2)
Bagi maksud subperenggan (1), “entiti Labuan” ertinya entiti yang dinyatakan dalam Jadual kepada Akta Cukai Aktiviti Perniagaan Labuan 1990
[Akta 445].
Dibuat 19 Disember 2011
[Perb.
(C)
0.217(SJ.18) Vol.5 (SK.7); LHDN 01/35/(S)/42/51/231-12; PN(PU)80/LXII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai
Pendapatan 1967]
3
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 9) ORDER 2011
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.
(1)
The Minister exempts an individual Malaysian citizen from the payment of income tax on 50% of the gross housing allowance and gross Labuan Territory allowance received by that individual from exercising an employment in Labuan with a
Labuan entity from the year of assessment 2011 until the year of assessment 2020.
(2)
For the purpose of subparagraph (1), “Labuan entity” means the entity specified in the Schedule to the Labuan Business Activity Tax Act 1990 [Act 445].
Made 19 December 2011
[Perb.
(C)
0.217(SJ.18) Vol.5 (SK.7); LHDN 01/35/(S)/42/51/231-12; PN(PU)80/LXII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income Tax
Act 1967]
Common questions
- What is Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 is Malaysia P.U. (A), cited as P.U. (A) 421 2011, currently marked in force and first recorded in 2011.
- Is Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 still in force?
- Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 is currently in force.
- When did Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 take effect?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 was first recorded in 2011.
- How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 have?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 contains 2 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011?
- The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2011 is published at lom.agc.gov.my.
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