Seksyen 1
(1)
Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan
Pajakan Cukai Pendapatan (Pindaan) 2014.
(2)
Peraturan-Peraturan ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2013.
Peraturan baru 5
/akn/my/act/pua/2014/171
PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2014
- Sections
- 4
Quick answer
About this p.u. (a)
PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 171 2014, currently marked in force and first recorded in 2014.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 36(1) Akta Cukai Pendapatan 1967 [Akta 53], Ketua Pengarah membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Peraturan-Peraturan Pajakan Cukai Pendapatan 1986 [P.U. (A) 131/1986]
dipinda dengan memasukkan selepas peraturan 4 peraturan yang berikut:
“Ketidakpakaian.
Seksyen 5
Peraturan-Peraturan ini tidaklah terpakai bagi suatu transaksi pajakan berhubung dengan suatu transaksi pensekuritian bersandarkan aset yang dibenarkan oleh
Suruhanjaya Sekuriti pada atau selepas 1 Januari 2013.”.
Dibuat 2 Jun 2014
[Perb.CR(8.09)248/40/7-315JLD.2(SK.1); LHDN.01/12.5/353/62/3; PN(PU2)80/LXXV]
TAN SRI DR. MOHD SHUKOR BIN HJ. MAHFAR
Ketua Pengarah Hasil Dalam Negeri
P.U. (A) 171 3
INCOME TAX ACT 1967
INCOME TAX LEASING (AMENDMENT) REGULATIONS 2014
Opening note
Preamble
- IN exercise of the powers conferred by subsection 36(1) of the Income Tax Act 1967 [Act 53], the Director General makes the following regulations: Citation and commencement 1.
(1)
These regulations may be cited as the Income Tax Leasing
(Amendment) Regulations 2014.
(2)
These Regulations are deemed to have come into operation from the year of assessment 2013.
New regulation 5 2.
The Income Tax Leasing Regulations 1986 [P.U. (A) 131/1986] are amended by inserting after regulation 4 the following regulation:
“Non-application.
Seksyen 5
These Regulations shall not apply to a lease transaction in relation to an asset-backed securitization transaction authorized by the Securities Commission on or after 1 January 2013.”.
Made 2 June 2014
[Perb.CR(8.09)248/40/7-315JLD.2(SK.1); LHDN.01/12.5/353/62/3; PN(PU2)80/LXXV]
TAN SRI DR. MOHD SHUKOR BIN HJ. MAHFAR
Director General of Inland Revenue
Common questions
- What is PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014?
- PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 is Malaysia P.U. (A), cited as P.U. (A) 171 2014, currently marked in force and first recorded in 2014.
- Is PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 still in force?
- Yes — PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 is currently in force.
- When did PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 take effect?
- PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 was first recorded in 2014.
- How many sections does PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 have?
- PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 contains 4 sections.
- Where can I read the official version of PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014?
- The official text of PERATURAN-PERATURAN PAJAKAN CUKAI PENDAPATAN (PINDAAN) 2014 is published at lom.agc.gov.my.