Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 3) 2013.
/akn/my/act/pua/2013/13
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2013
- Sections
- 6
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 is Malaysia P.U. (A), cited as P.U. (A) 13 2013, currently marked in force and first recorded in 2013.
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
Perintah ini hendaklah terpakai bagi orang yang perniagaannya berhubung dengan penyediaan dan penyenggaraan tadika yang berdaftar dengan Kementerian
Pelajaran Malaysia.
Seksyen 3
Ketidakpakaian
Perintah ini tidak terpakai bagi tadika yang bersepadu dengan sekolah rendah swasta.
Seksyen 4
Pengecualian
(b)
invois pertama yang dikeluarkan oleh tadika yang memulakan perniagaan dari tahun taksiran 2013.
P.U. (A) 13 3
(2)
Pendapatan berkanun yang disebut dalam subperenggan (1) dalam tempoh asas bagi setiap tahun taksiran yang dikecualikan hendaklah ditentukan selepas memotong elaun yang tergolong boleh diberikan di bawah Jadual 3 Akta walaupun tiada tuntutan untuk apa-apa elaun dibuat.
(3)
Jika aset yang digunakan bagi maksud pendapatan berkanun itu digunakan juga bagi maksud suatu pendapatan perniagaan lain atau punca pendapatan yang lain, maka elaun yang tergolong boleh diberikan di bawah Jadual 3 Akta hendaklah dipotong sebagaimana yang munasabah dengan mengambil kira setakat aset itu digunakan bagi maksud pendapatan berkanun.
(4)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah peruntukan Akta.
Kerugian
Seksyen 5
(1)
Apa-apa amaun kerugian larasan yang dilakukan—
(a)
dari tahun taksiran dalam tempoh asas pendapatan yang disebut dalam perenggan 4 telah bermula sehingga tahun taksiran sebaik sebelum tahun taksiran yang dikecualikan; dan
(b)
semasa tahun taksiran yang dikecualikan, hendaklah dibawa ke hadapan dan dipotong terhadap pendapatan berkanun bagi punca pendapatan yang disebut dalam perenggan 4 dalam tahun selepas tahun taksiran yang dikecualikan sehingga semua amaun kerugian larasan yang ke atasnya ia berhak telah digunakan.
P.U. (A) 13 4
(2)
Apa-apa kerugian larasan yang telah digunakan untuk mengurangkan pendapatan berkanun tidak boleh diambil kira bagi maksud subseksyen 43(2)
dan 44(2) Akta.
Punca dan akaun berasingan
Seksyen 6
(1)
Jika orang yang dikecualikan di bawah perenggan 4 menjalankan perniagaan selain penyediaan dan penyenggaraan tadika, pendapatan yang diperoleh daripada perniagaan itu hendaklah dianggap sebagai suatu punca perniagaan berasingan dan berlainan orang itu.
(2)
Orang yang dikecualikan di bawah perenggan 4 hendaklah menyenggara akaun berasingan bagi—
(a)
pendapatan yang diperoleh daripada perniagaan yang berkaitan dengan penyediaan dan penyenggaraan tadika yang disebut dalam perenggan 4; dan
(b)
pendapatan yang diperoleh daripada perniagaan selain penyediaan dan penyenggaraan tadika.
Dibuat 11 Januari 2013
[Perb. CR(8.09)294/6/4-9(SJ.10); LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
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) 13 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 3) ORDER 2013
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.
(2)
This Order has effect from the year of assessment 2013.
Application 2.
This Order shall apply to a person in respect of business of his is in relation to the provision and maintenance of a kindergarten registered with the Ministry of
Education Malaysia.
Non-application 3.
This Order shall not apply to a kindergarten which is integrated with a private primary school.
Exemption 4.
(1)
The Minister exempts a person referred to in paragraph 2 from the payment of income tax in respect of a statutory income derived from the business of a kindergarten for the period of five consecutive years of assessment (the exempt years of assessment) commencing from—
(b)
the first invoice issued by a kindergarten that commences its business from the year of assessment 2013.
P.U. (A) 13 6
(2)
The statutory income referred to in subparagraph (1) in the basis period for each of the exempt year of assessment shall be determined after deducting allowances which fall to be made under Schedule 3 to the Act notwithstanding that no claim for such allowances has been made.
(3)
Where an asset used for the purpose of that statutory income is also used for the purpose of ascertaining other business income or other sources of income, then the allowances which fall to be made under Schedule 3 to the Act shall be deducted as is reasonable having regard to the extent to which the asset is used for the purpose of the statutory income.
(4)
Nothing in subparagraph (1) shall absolve or is deemed to absolve the person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the provision of the Act.
Losses 5.
(1)
Any amount of adjusted loss incurred—
(a)
from the year of assessment in the basis period in which the income referred to in paragraph 4 has commenced until the year of assessment immediately prior to the exempt years of assessment;
and
(b)
during the exempt years of assessment, shall be carried forward and deducted against the statutory income of that source of income referred to in paragraph 4 in its post-exempt years of assessment until utilized the whole amount of the adjusted loss to which it is so entitled.
(2)
Such adjusted loss that was utilized to reduce the statutory income shall be disregarded for the purposes of subsections 43(2) and 44(2) of the Act.
P.U. (A) 13 7
Separate source and account 6.
(1)
Where the person who is exempted under paragraph 4 carries on the business other than the provision and maintenance of a kindergarten, the income derived from that business shall be treated as a separate and distinct business source of that person.
(2)
The person who is exempted under paragraph 4 shall maintain a separate account for—
(a)
the income derived from the business in respect of the provision and maintenance of a kindergarten referred to in paragraph 4; and
(b)
the income derived from the business other than the provision and maintenance of a kindergarten.
Made 11 January 2013
[Perb. CR(8.09)294/6/4-9(SJ.10); LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXVIII]
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. 3) 2013?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 is Malaysia P.U. (A), cited as P.U. (A) 13 2013, currently marked in force and first recorded in 2013.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 was first recorded in 2013.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 contains 6 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2013 is published at lom.agc.gov.my.