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Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011

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Enacted
2011
Sections
7

Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 is Malaysia P.U. (A), cited as P.U. (A) 444 2011, currently marked in force and first recorded in 2011.

Front matterCover and publication detailsOpen
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P.U. (A) 444

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 10) 2011

INCOME TAX (EXEMPTION) (NO. 10) ORDER 2011

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 444 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 10) 2011

Opening note

Preamble

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  1. 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

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Perintah ini hendaklah terpakai kepada sukuk bukan ringgit yang berasal dari

Malaysia dan yang dikeluarkan atau dijamin oleh Kerajaan Malaysia atau diluluskan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007

[Akta 671].

Seksyen 3

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Pengecualian

(1)

Menteri mengecualikan orang yang berikut yang bermastautin di Malaysia bagi tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada aktiviti terkawal berniaga dalam sekuriti di bawah Akta Pasaran Modal dan Perkhidmatan 2007 yang berhubungan dengan urusan berniaga dalam sukuk:

(a)

pemegang Lesen Perkhidmatan Pasaran Modal bagi aktiviti terkawal berniaga dalam sekuriti;

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(b)

orang yang ditentukan sebagai seorang berdaftar di bawah Jadual 4

(perenggan 76(1)(a)) Akta itu; dan

P.U. (A) 444 3

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(c)

orang berdaftar di bawah subseksyen 76(2) Akta itu, jika perniagaan itu dijalankan melalui akaun milikan orang itu.

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(2)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang dinyatakan di bawah subperenggan itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah peruntukan Akta.

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Seksyen 4

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Akaun yang berasingan

(1)

Jika orang yang dikecualikan di bawah subperenggan 3(1) menjalankan suatu urusan yang disebut dalam subperenggan itu dan apa-apa urusan atau aktiviti lain, setiap urusan atau aktiviti itu hendaklah dianggap sebagai punca urusan atau aktiviti yang berasingan dan tersendiri orang itu.

(2)

Orang yang disebut dalam subperenggan (1) hendaklah menyenggarakan suatu akaun berasingan bagi pendapatan yang diperoleh daripada urusan atau aktiviti yang disebut dalam subperenggan itu.

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Seksyen 5

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Pemakaian perenggan 5 dan 6 Jadual 7A Akta

Perenggan 5 dan 6 Jadual 7A Akta hendaklah terpakai, mutatis mutandis, bagi amaun pendapatan berkanun yang dikecualikan di bawah subperenggan 3(1).

Dibuat 30 Disember 2011

[Perb. CR(8.20)116/1-138(2012)Jld.2 (Sk.8);LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)80/LXIII]

DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]

P.U. (A) 444 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 10) ORDER 2011

Opening note

Preamble

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  1. 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)

This order may be cited as the Income Tax (Exemption) (No. 10) Order 2011.

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(2)

This Order shall have effect from the year of assessment 2012 until the year of assessment 2014.

Application 2.

This Order shall apply to non-ringgit sukuk that originates from Malaysia and issued or guaranteed by the Government of Malaysia or approved by the Securities

Commission under the Capital Markets and Services Act 2007 [Act 671].

Exemption

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Seksyen 3

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(1)

The Minister exempts the following persons resident in Malaysia for a basis period for a year of assessment from the payment of income tax in respect of statutory income derived from the regulated activity of dealing in securities under the Capital

Markets and Services Act 2007 relating to a business of dealing in sukuk:

(a)

a holder of a Capital Markets Services License for the regulated activity of dealing in securities ;

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(b)

a person specified to be a registered person under Schedule 4

(paragraph 76(1)(a)) of that Act; and

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(c)

a registered person under subsection 76(2) of that Act,

P.U. (A) 444 5

where such dealing is carried on through the proprietary account of such person.

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(2)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the persons specified under that subparagraph from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the provisions of the Act.

Separate account 4.

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(1)

Where a person exempted under subparagraph 3(1) carries on a business referred to in that subparagraph and any other business or activity, each of such business or activity shall be treated as a separate and distinct source of business or activity of that person.

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(2)

The person referred to in subparagraph (1) shall maintain a separate account for the income derived from the business or activity referred to in that subparagraph.

Application of paragraphs 5 and 6 of Schedule 7A of the Act

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Seksyen 5

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Paragraphs 5 and 6 of Schedule 7A of the Act shall apply, mutatis mutandis, to the amount of statutory income exempted under subparagraph 3(1).

Made 30 December 2011

[Perb. CR(8.20)116/1-138(2012)Jld.2 (Sk.8);LHDN.01/35/(S)/42/51/231-7.13; PN(PU2)80/LXIII]

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. 10) 2011?
Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 is Malaysia P.U. (A), cited as P.U. (A) 444 2011, currently marked in force and first recorded in 2011.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 still in force?
Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 take effect?
Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 was first recorded in 2011.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 have?
Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 contains 7 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011?
The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 10) 2011 is published at lom.agc.gov.my.

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