What is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012?

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is Malaysia P.U. (A), cited as P.U. (A) 167 2012, currently marked in force and first recorded in 2012.

Is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 still in force?

Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is currently in force.

How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 have?

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 contains 3 sections.

Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012?

The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012

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Enacted: 2012
Sections: 3

Front matterCover and publication detailsOpen

P.U. (A) 167

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 2) 2012

INCOME TAX (EXEMPTION) (NO. 2) ORDER 2012

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 167 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2012

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) (No. 2) 2012.

(2)

Perintah ini hendaklah berkuat kuasa mulai tahun taksiran 2012 hingga tahun taksiran 2013.

Pemakaian

Seksyen 2

Perintah ini hendaklah terpakai bagi seseorang yang menjalankan perniagaan—

(a)

mengangkut penumpang atau kargo melalui jalan laut atas suatu kapal

Malaysia; atau

(b)

menyewakan kapal Malaysia yang dimilikinya untuk pelayaran atau berdasarkan sewa mengikut tempoh.

Seksyen 3

Pengecualian

(1)

Menteri mengecualikan mana-mana orang yang bermastautin di Malaysia dalam tempoh asas bagi suatu tahun taksiran daripada peruntukan subseksyen 54A(1)

dan (2) Akta dan pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada punca perniagaan kapal Malaysia.

(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.

P.U. (A) 167 3

Dibuat 29 Mei 2012

[Perb.CR(8.09)294/6/4-9CSJ.9(SJ.9)(2012)(SK.5);LHDN.01/12.5/353/64/3-2012();

PN(PU2)80/LXII]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

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

P.U. (A) 167 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO.2) ORDER 2012

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)

This order may be cited as the Income Tax (Exemption) (No. 2) Order 2012.

(2)

This Order shall have effect from the year of assessment 2012 until the year of assessment 2013.

Application 2.

This Order shall apply to a person who carries on the business of—

(a)

transporting passengers or cargo by sea on a Malaysian ship; or

(b)

letting out on charter a Malaysian ship owned by him on a voyage or time charter basis.

Exemption 3.

(1)

The Minister exempts any person resident in Malaysia in the basis period for a year of assessment from the provisions of subsections 54A(1) and (2) of the Act and the payment of income tax in respect of the statutory income derived from a source of business consisting of a Malaysian ship.

(2)

Nothing in subparagraph (1) shall absolve or is deemed to have absolved the person specified under that subparagraph from complying with any requirement to submit any return or statement of account or to furnish any other information under the provision of the Act.

P.U. (A) 167 5

Made 29 May 2012

[Perb.CR(8.09)294/6/4-9CSJ.9(SJ.9)(2012)(SK.5);LHDN.01/12.5/353/64/3-2012();

PN(PU2)80/LXII]

DATO’ SERI AHMAD HUSNI BIN 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. 2) 2012?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is Malaysia P.U. (A), cited as P.U. (A) 167 2012, currently marked in force and first recorded in 2012.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 still in force?: Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 take effect?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 was first recorded in 2012.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 have?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 contains 3 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012?: The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2012 is published at lom.agc.gov.my.

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