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PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013

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Type
P.U. (A)
Status
In force
Enacted
2013
Sections
2

Quick answer

About this p.u. (a)

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 236 2013, currently marked in force and first recorded in 2013.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh subseksyen 9(3) Akta Cukai Keuntungan Harta Tanah 1976 [Akta 169], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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(1)

Menteri mengecualikan mana-mana orang daripada pembayaran cukai keuntungan harta tanah berkenaan dengan keuntungan yang boleh dikenakan cukai yang terakru atas pelupusan apa-apa aset yang boleh dikenakan cukai berhubung dengan Sukuk Kijang.

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(2)

Bagi maksud Perintah ini, “Sukuk Kijang” ertinya sekuriti Islam yang mempunyai nilai nominal sehingga dua ratus lima puluh juta dolar Amerika Syarikat

(USD250,000,000) yang diterbitkan atau akan diterbitkan menurut prinsip Shariah

Ijarah oleh BNM Kijang Berhad.

Dibuat 22 Julai 2013

[Perb. CR(8.09)248/39/7-217JLD.11(SK.1); PN(PU2)325/IV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 9(4) Akta Cukai Keuntungan

Harta Tanah 1976]

P.U. (A) 236 3

REAL PROPERTY GAINS TAX ACT 1976

REAL PROPERTY GAINS TAX (EXEMPTION) (NO. 2) ORDER 2013

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Opening note

Preamble

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  1. IN exercise of the powers conferred by subsection 9(3) of the Real Property Gains Tax Act 1976 [Act 169], the Minister makes the following order: Citation and commencement 1.

(1)

This order may be cited as the Real Property Gains Tax (Exemption)

(No. 2) Order 2013.

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(2)

This Order comes into operation on 25 July 2013.

Exemption 2.

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(1)

The Minister exempts any person from the payment of real property gains tax in respect of chargeable gains accruing on the disposal of any chargeable assets in relation to Sukuk Kijang.

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(2)

For the purpose of this Order, “Sukuk Kijang” means the Islamic securities of nominal value of up to two hundred and fifty million United States dollars

(USD250,000,000) issued or to be issued in accordance with the Shariah principle of

Ijarah by BNM Kijang Berhad.

Made 22 July 2013

[Perb. CR(8.09)248/39/7-217JLD.11(SK.1); PN(PU2)325/IV]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 9(4) of the Real Property

Gains Tax Act 1976]

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Common questions

What is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 is Malaysia P.U. (A), cited as P.U. (A) 236 2013, currently marked in force and first recorded in 2013.
Is PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 still in force?
Yes — PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 is currently in force.
When did PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 take effect?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 was first recorded in 2013.
How many sections does PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 have?
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013?
The official text of PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 is published at lom.agc.gov.my.
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (NO. 2) 2013 (No. 236)