/akn/my/act/pua/2017/420

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017

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Type: P.U. (A)
Status: In force
Enacted: 2017
Sections: 2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 420 2017, currently marked in force and first recorded in 2017.

Opening note

Preamble

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 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan daripada Saraan) (Pindaan) 2017.

(2)

Kaedah-Kaedah ini mula berkuat kuasa pada 1 Januari 2018.

Pindaan Jadual

Seksyen 2

Kaedah-Kaedah

Cukai

Pendapatan

(Potongan daripada

Saraan)

1994

[P.U. (A) 507/1994] dipinda dalam Jadual, dalam subperenggan 4(1), dengan menggantikan Jadual 1 dengan jadual yang berikut:

“Jadual 1: Nilai P, M, R dan B

(%)

Kategori 1 & 3

Kategori 2

5,001 – 20,000 5,000 1

-800 20,001 – 35,000 20,000 3

-650 35,001 – 50,000 35,000 8 600 600 50,001 – 70,000 50,000 14 1,800 1,800 70,001 – 100,000 70,000 21 4,600 4,600 100,001 – 250,000 100,000 24 10,900 10,900 250,001 – 400,000 250,000 24.5 46,900 46,900 400,001 – 600,000 400,000 25 83,650 83,650 600,001 – 1,000,000 600,000 26 133,650 133,650

(%)

Kategori 1 & 3

Kategori 2

Melebihi 1,000,000 1,000,000 28 237,650 237,650

”.

Dibuat 26 Disember 2017

[Perb.CR(8.09)681/2-61(SJ.12)JLD.9(SK.20); LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXXVIII]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT) RULES 2017

Opening note

Preamble

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 2017.

(2)

These Rules come into operation on 1 January 2018.

Amendment of Schedule 2.

The Income Tax (Deduction from Remuneration) Rules 1994 [P.U. (A) 507/1994]

are amended in the Schedule, in subparagraph 4(1), by substituting for Table 1 the following table:

“Table 1: Value of P, M, R and B

(%)

Category 1 & 3

Category 2

5,001 – 20,000 5,000 1

-800 20,001 – 35,000 20,000 3

Exceeding 1,000,000 1,000,000 28 237,650 237,650

”.

Made 26 December 2017

[Perb.CR(8.09)681/2-61(SJ.12)JLD.9(SK.20); LHDN.01/12.5/353/61/3-39)/Klt.3;

PN(PU2)80/LXXXVIII]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

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

Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 is Malaysia P.U. (A), cited as P.U. (A) 420 2017, currently marked in force and first recorded in 2017.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 was first recorded in 2017.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2017 is published at lom.agc.gov.my.