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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 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 PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 is Malaysia P.U. (A), cited as P.U. (A) 361 2013, currently marked in force and first recorded in 2013.

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 pemakaian

Seksyen 2

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(1)

Menteri mengecualikan individu pemastautin di Malaysia daripada pembayaran cukai pendapatan dalam tempoh asas bagi tahun taksiran berkenaan dengan pendapatan yang boleh dikenakan cukai dengan syarat jumlah pendapatan agregat individu itu dalam tempoh asas bagi tahun taksiran itu hendaklah tidak melebihi sembilan puluh enam ribu ringgit.

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(2)

Amaun pendapatan yang boleh dikenakan cukai yang dikecualikan di bawah subperenggan (1) ialah dua ribu ringgit.

Dibuat 12 Disember 2013

[Perb. CR(8.09)294/6/4-9(SJ.10)(2013); LHDN.01/35/(S)/42/51/231-17.15;

PN(PU2)80/LXXIII]

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) 361 3

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 14) ORDER 2013

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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 application 1.

(1)

This order may be cited as the Income Tax (Exemption) (No. 14)

Order 2013.

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(2)

This Order shall apply for the year of assessment 2013.

Exemption 2.

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(1)

The Minister exempts an individual resident in Malaysia from the payment of income tax in the basis period for the year of assessment in respect of his chargeable income provided that his total aggregate income in the basis period for that year of assessment shall not exceed ninety six thousand ringgit.

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(2)

The amount of chargeable income to be exempted under subparagraph (1) is two thousand ringgit.

Made 12 December 2013

[Perb. CR(8.09)294/6/4-9(SJ.10)(2013); LHDN.01/35/(S)/42/51/231-17.15;

PN(PU2)80/LXXIII]

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]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 is Malaysia P.U. (A), cited as P.U. (A) 361 2013, currently marked in force and first recorded in 2013.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 was first recorded in 2013.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 is published at lom.agc.gov.my.
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 14) 2013 (No. 361)