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KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015

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Type
P.U. (A)
Status
In force
Enacted
2015
Sections
3

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 311 2015, currently marked in force and first recorded in 2015.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(a) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Kaedah-Kaedah

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Cukai

Pendapatan

(Potongan daripada

Saraan)

1994

[P.U. (A) 507/1994], yang disebut “Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam kaedah 17 dengan menggantikan perkataan “dua ribu ringgit”

dengan perkataan “dua puluh ribu ringgit”.

Seksyen 3

Pindaan Jadual

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(a)

dalam perenggan 4, dengan menggantikan Jadual 1 dengan jadual yang berikut:

P.U. (A) 311 3

“Jadual 1 : Nilai P, M, R dan B

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(b)

dengan menggantikan perenggan 7 dengan perenggan yang berikut:

“Penentuan amaun Potongan Cukai Bulanan bagi saraan tambahan tahun kebelakangan 7.

Amaun Potongan Cukai Bulanan bagi saraan tambahan sebelum tahun 2016 yang diterima dalam tahun semasa hendaklah dikira mengikut kaedah dan Jadual Potongan Cukai Bulanan yang terpakai bagi tahun yang saraan tambahan itu diterima.”.

P

M

R

(%)

Kategori 1 & 3

Kategori 2

5,001 - 20,000 5,000 1

– 400

– 800 20,001 - 35,000 20,000 5

–250

–650 35,001 - 50,000 35,000 10 900 900 50,001 - 70,000 50,000 16 2,400 2,400 70,001- 100,000 70,000 21 5,600 5,600 100,001 – 250,000 100,000 24 11,900 11,900 250,001 - 400,000 250,000 24.5 47,900 47,900 400,001 – 600,000 400,000 25 84,650 84,650 600,001 – 1,000,000 600,000 26 134,650 134,650

Melebihi 1,000,000 1,000,000 28 238,650 238,650

”; dan

P.U. (A) 311 4

Dibuat 22 Disember 2015

[Perb. CR(8.09) 681/2-61 (SJ.12) JLD.9(25); LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 311 5

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT) RULES 2015

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Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 154(1)(a) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Deduction from

Remuneration) (Amendment) Rules 2015.

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(2)

These Rules come into operation on 1 January 2016.

Amendment of rule 17 2.

The Income Tax (Deduction from Remuneration) Rules 1994 [P.U. (A) 507/1994], which in these Rules are referred to as the “principal Rules”, are amended in rule 17 by substituting for the words “two thousand ringgit” the words “twenty thousand ringgit”.

Amendment of Schedule 3.

The principal Rules are amended in the Schedule—

(a)

in paragraph 4, by substituting for Table 1 the following table:

P.U. (A) 311 6

“Table 1 : Value of P, M, R and B

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(b)

by substituting for paragraph 7 the following paragraph:

“Determination of amount of Monthly Tax Deduction for additional remuneration of previous years 7.

The amount of Monthly Tax Deduction for additional remuneration before the year 2016 which is received in the current year shall be calculated in accordance with the method and Table of Monthly Tax Deduction applicable for the year the additional remuneration is received.”.

P

M

R

(%)

Category 1 & 3

Category 2

5,001 - 20,000 5,000 1

– 400

– 800 20,001 - 35,000 20,000 5

–250

–650 35,001 - 50,000 35,000 10 900 900 50,001 - 70,000 50,000 16 2,400 2,400 70,001 - 100,000 70,000 21 5,600 5,600 100,001 – 250,000 100,000 24 11,900 11,900 250,001 - 400,000 250,000 24.5 47,900 47,900 400,001 – 600,000 400,000 25 84,650 84,650 600,001 – 1,000,000 600,000 26 134,650 134,650

Exceeding 1,000,000 1,000,000 28 238,650 238,650

”; and

P.U. (A) 311 7

Made 22 December 2015

[Perb. CR(8.09) 681/2-61 (SJ.12) JLD.9(25); LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 is Malaysia P.U. (A), cited as P.U. (A) 311 2015, currently marked in force and first recorded in 2015.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 was first recorded in 2015.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 contains 3 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2015 is published at lom.agc.gov.my.