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Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018

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Enacted
2018
Sections
2

Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 is Malaysia P.U. (A), cited as P.U. (A) 360 2018, currently marked in force and first recorded in 2018.

Front matterCover and publication detailsOpen
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P.U. (A) 360

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH

(PENGECUALIAN) 2018

REAL PROPERTY GAINS TAX (EXEMPTION)

ORDER 2018

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 360 2

AKTA CUKAI KEUNTUNGAN HARTA TANAH 1976

PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) 2018

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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Pengecualian

(1)

Tertakluk kepada subperenggan (2), Menteri mengecualikan mana-mana individu yang ialah seorang warganegara daripada pemakaian Jadual 5 Akta bagi pembayaran cukai ke atas keuntungan yang boleh dikenakan cukai yang terakru berkenaan dengan pelupusan aset yang boleh dikenakan cukai, selain syer, pada atau selepas 1 Januari 2019.

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(2)

Pengecualian yang disebut dalam subperenggan (1) hendaklah terpakai bagi individu yang ialah seorang warganegara yang melupuskan aset yang boleh dikenakan cukai, selain syer, dengan syarat bahawa—

(a)

pelupusan aset yang boleh dikenakan cukai itu dibuat dalam tahun keenam selepas tarikh pemerolehan aset yang boleh dikenakan cukai itu atau mana-mana tahun selepas itu; dan

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(b)

balasan bagi pelupusan aset yang boleh dikenakan cukai itu tidak melebihi dua ratus ribu ringgit (RM200,000.00).

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(3)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan mana-mana individu yang ialah seorang warganegara itu

P.U. (A) 360 3

daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau memberikan apa-apa maklumat lain di bawah Akta.

Dibuat 21 Disember 2018

[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)325/V]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 9(4)

Akta Cukai Keuntungan Harta Tanah 1976]

P.U. (A) 360 4

REAL PROPERTY GAINS TAX ACT 1976

REAL PROPERTY GAINS TAX (EXEMPTION) ORDER 2018

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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) Order 2018.

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(2)

This Order comes into operation on 1 January 2019.

Exemption 2.

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(1)

Subject to subparagraph (2), the Minister exempts any individual who is a citizen from the application of Schedule 5 of the Act from the payment of tax on the chargeable gain accruing on the disposal of a chargeable asset, other than shares, on or after 1 January 2019.

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(2)

The exemption referred to in subparagraph (1) shall apply to any individual who is a citizen who disposes of a chargeable asset, other than shares, on the condition that—

(a)

the disposal of the chargeable asset is made in the sixth year after the date of acquisition of such chargeable asset or any year thereafter; and

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(b)

the consideration for the disposal of the chargeable asset is not more than two hundred thousand ringgit (RM200,000.00).

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(3)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the individual who is a citizen from complying with any requirement to submit any return or to furnish other information under the Act.

P.U. (A) 360 5

Made 21 December 2018

[Perb. CR(8.20)116/1-138(2019)SK.2; PN(PU2)325/V]

LIM GUAN ENG

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) 2018?
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 is Malaysia P.U. (A), cited as P.U. (A) 360 2018, currently marked in force and first recorded in 2018.
Is Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 still in force?
Yes — Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 is currently in force.
When did Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 take effect?
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 was first recorded in 2018.
How many sections does Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 have?
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 contains 2 sections.
Where can I read the official version of Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018?
The official text of Perintah Cukai Keuntungan Harta Tanah (Pengecualian) 2018 is published at lom.agc.gov.my.

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