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Kaedah-Kaedah Petroleum (Cukai Pendapatan) (Potongan bagi Perbelanjaan yang Dilakukan bagi Penyediaan Program Latihan yang Diluluskan) 2012 is Malaysia P.U. (A), cited as P.U. (A) 334 2012, currently marked in force and first recorded in 2012.
P.U. (A) 334
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH PETROLEUM (CUKAI PENDAPATAN)
(POTONGAN BAGI PERBELANJAAN YANG DILAKUKAN
BAGI PENYEDIAAN PROGRAM LATIHAN YANG
DILULUSKAN) 2012
PETROLEUM (INCOME TAX) (DEDUCTION FOR
EXPENDITURE INCURRED FOR THE PROVISION OF AN
APPROVED INTERNSHIP PROGRAMME) RULES 2012
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 334 2
AKTA PETROLEUM (CUKAI PENDAPATAN) 1967
KAEDAH-KAEDAH PETROLEUM (CUKAI PENDAPATAN) (POTONGAN BAGI
PERBELANJAAN YANG DILAKUKAN BAGI PENYEDIAAN PROGRAM LATIHAN YANG
DILULUSKAN) 2012
Opening note
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Petroleum
(Cukai Pendapatan) (Potongan bagi Perbelanjaan yang Dilakukan bagi
Penyediaan Program Latihan yang Diluluskan) 2012.
Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2012 hingga tahun taksiran 2016.
Tafsiran
Dalam Kaedah-Kaedah ini—
“institusi pendidikan tinggi” ertinya suatu institusi di Malaysia, yang ditubuhkan di bawah Akta Universiti dan Kolej Universiti 1971 [Akta 30], Akta Universiti Teknologi
MARA 1976 [Akta 173] atau Akta Institusi Pendidikan Tinggi Swasta 1996 [Akta 555]
dan berdaftar dengan Kementerian Pengajian Tinggi Malaysia;
“orang yang boleh dikenakan cukai” ertinya seseorang yang diluluskan oleh
Talent Corporation Malaysia Berhad untuk menjalankan suatu program latihan yang diluluskan;
“pelajar” ertinya seorang individu—
yang melanjutkan pelajarannya dalam program ijazah atau yang sama sepertinya secara sepenuh masa di suatu institusi pengajian tinggi; dan
yang menamatkan program latihan yang diluluskan sebelum selesai semester akhir program ijazahnya atau yang sama sepertinya;
“program latihan yang diluluskan” ertinya suatu program latihan berstruktur di
Malaysia yang dijalankan sekurang-kurangnya selama sepuluh minggu sebagaimana yang diluluskan oleh Talent Corporation Malaysia Berhad dengan kerjasama
Kementerian Pengajian Tinggi yang memberi pengalaman praktikal dan menekankan pembangunan pengetahuan atau kemahiran khusus, termasuk tetapi tidak terhad kepada teknikal, komunikasi atau perniagaan, untuk pelajar institusi pengajian tinggi;
“Talent
Corporation
Malaysia
Berhad”
ertinya suatu syarikat yang diperbadankan di bawah Akta Syarikat 1965 [Akta 125] yang fungsinya untuk memperkenal dan memudahkan inisiatif yang menumpukan kepada keperluan bakat di
Malaysia.
Potongan
Bagi maksud menentukan pendapatan larasan bagi seseorang yang boleh dikenakan cukai yang bermastautin di Malaysia daripada perniagaannya bagi tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi apa-apa belanja pasti dan perbelanjaan yang diperihalkan dalam subkaedah (2) yang dilakukan oleh orang yang boleh dikenakan cukai itu dalam tempoh asas itu bagi menjalankan suatu program latihan yang diluluskan.
Belanja pasti dan perbelanjaan yang disebut dalam subkaedah (1) ialah—
elaun latihan bulanan tidak kurang daripada lima ratus ringgit yang dibayar kepada pelajar;
perbelanjaan yang dilakukan bagi makanan, perjalanan dan penginapan kepada pelajar semasa menjalani program latihan itu;
dan
fi yang dibayar kepada seseorang yang telah dilantik untuk menjalankan suatu program latihan yang diluluskan.
Jumlah amaun potongan yang dibenarkan di bawah perenggan (2)(b), (c)
dan (d) bagi setiap pelajar tidak boleh melebihi lima ribu ringgit bagi suatu tahun taksiran.
Amaun potongan yang dibenarkan di bawah subkaedah (1) hendaklah bersamaan dengan dua kali ganda amaun belanja pasti dan perbelanjaan yang dibenarkan di bawah Kaedah-Kaedah ini.
Bagi maksud untuk layak kepada potongan di bawah Kaedah-Kaedah ini, orang yang boleh dikenakan cukai yang menuntut potongan itu hendaklah mengemukakan surat daripada Talent Corporation Malaysia Berhad yang mengesahkan bahawa program latihan yang dijalankan itu ialah suatu program latihan yang diluluskan.
Dibuat 10 Oktober 2012
[LHDN.01/35/(S)/42/51/343-2; PN(PU2)80A/XVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Menteri Kewangan Kedua
[Akan dibentangkan di hadapan Dewan Rakyat menurut subseksyen 83(2) Akta
Petroleum (Cukai Pendapatan) 1967]
P.U. (A) 334 5
PETROLEUM (INCOME TAX) ACT 1967
PETROLEUM (INCOME TAX) (DEDUCTION FOR EXPENDITURE INCURRED FOR THE
PROVISION OF AN APPROVED INTERNSHIP PROGRAMME) RULES 2012
Opening note
These rules may be cited as the Petroleum (Income Tax) (Deduction for Expenditure Incurred for the Provision of an Approved Internship
Programme) Rules 2012.
These Rules have effect from the year of assessment 2012 until the year of assessment 2016.
Interpretation 2.
In these Rules—
“higher educational institution” means an institution in Malaysia, established under the Universities and University Colleges Act 1971 [Act 30], University Technology
MARA Act 1976 [Act 173] or the Private Higher Educational Institutions Act 1996
[Act 555] and registered with the Ministry of Higher Education Malaysia;
“chargeable person” means a person approved by the Talent Corporation
Malaysia Berhad to conduct an approved internship programme;
“student” means an individual—
who is pursuing a degree programme or its equivalent on full-time basis in a higher educational institution; and
P.U. (A) 334 6
who completes the approved internship programme before completion of the final semester of his degree programme or its equivalent;
“approved internship programme” means a structured internship programme in
Malaysia conducted for a minimum period of ten weeks as approved by the Talent
Corporation Malaysia Berhad in collaboration with the Ministry of Higher Education which provides practical experience and emphasizes the development of specific knowledge or skill, which includes but not limited to technical, communication or business, for students of higher educational institution;
“Talent Corporation Malaysia Berhad” means a company incorporated under the
Companies Act 1965 [Act 125] whose function is to initiate and facilitate initiatives that address the talent needs of Malaysia.
Deduction 3.
For the purpose of ascertaining an adjusted income of a chargeable person resident in Malaysia from his business for a basis period for a year of assessment, a deduction shall be allowed for any outgoings and expenses as described in subrule (2) which were incurred by that chargeable person during that basis period for conducting an approved internship programme.
The outgoings and expenses referred to in subrule (1) are—
internship monthly allowance not less than five hundred ringgit paid to the students;
expenditure incurred on meal, travelling and accommodation for the students during the internship programme; and
fee paid to a person who has been appointed to conduct an approved internship programme.
P.U. (A) 334 7
The total amount of deduction allowed under paragraphs (2)(b), (c)
and (d) for each student shall not exceed five thousand ringgit for a year of assessment.
The amount of deduction allowed under subrule (1) shall be equivalent to a double amount of outgoings and expenses allowed under these Rules.
For the purpose of qualifying for the deduction under these Rules, the chargeable person claiming for the deduction shall produce a letter from the Talent
Corporation Malaysia Berhad confirming that the internship programme conducted is an approved internship programme.
Made 10 October 2012
[LHDN.01/35/(S)/42/51/343-2; PN(PU2)80A/XVII]
DATO’ SERI AHMAD HUSNI MOHAMAD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 83(2) of the Petroleum
(Income Tax) Act 1967]
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