What is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018?

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 48 2018, currently marked in force and first recorded in 2018.

Is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 still in force?

Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is currently in force.

How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 have?

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 contains 2 sections.

Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018?

The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018

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Enacted: 2018
Sections: 2

Front matterCover and publication detailsOpen

P.U. (A) 48

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 2) 2018

INCOME TAX (EXEMPTION) (NO. 2) ORDER 2018

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 48 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 2) 2018

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pengecualian) (No. 2) 2018.

(2)

Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2016

hingga tahun taksiran 2020.

Seksyen 2

Pengecualian

(1)

Menteri mengecualikan orang yang disebut dalam subperenggan (2)

dalam tempoh asas bagi suatu tahun taksiran daripada peruntukan subseksyen 54A(1) dan (2) Akta dan daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada punca perniagaan kapal Malaysia.

(2)

Orang yang disebut dalam subperenggan (1) ialah seseorang yang bermastautin di Malaysia yang menjalankan perniagaan

(a)

mengangkut penumpang atau kargo melalui jalan laut atas suatu kapal Malaysia; atau

(b)

menyewakan kapal Malaysia yang dimilikinya untuk pelayaran atau berdasarkan sewa mengikut tempoh.

(3)

Tiada apa-apa jua dalam perenggan ini boleh melepaskan atau disifatkan telah melepaskan orang yang disebut dalam perenggan ini daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.

P.U. (A) 48 3

Dibuat 23 Januari 2018

[Perb. 0.3865/73(SJ.110) JLD.3(SK.1); LHDN.01/10.5-1/64-15; PN(PU2)80/LXXXIX]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai

Pendapatan 1967]

P.U. (A) 48 4

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 2) ORDER 2018

Opening note

Preamble

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 commencement 1.

(1)

This order may be cited as the Income Tax (Exemption) (No. 2)

Order 2018.

(2)

This Order is deemed to have come into operation from the year of assessment 2016 until the year of assessment 2020.

Exemption 2.

(1)

The Minister exempts the person referred to in subparagraph (2) in the basis period for a year of assessment from the provisions of subsections 54A(1) and (2)

of the Act and from the payment of income tax in respect of the statutory income derived from a source of business consisting of a Malaysian ship.

(2)

The person referred to in subparagraph (1) is a person resident in Malaysia who carries on the business of

(a)

transporting passengers or cargo by sea on a Malaysian ship; or

(b)

letting out on charter a Malaysian ship owned by him on a voyage or time charter basis.

(3)

Nothing in this paragraph shall absolve or is deemed to have absolved the person referred to in this paragraph from complying with any requirement to submit any return or statement of account or to furnish any other information under the Act.

P.U. (A) 48 5

Made 23 January 2018

[Perb. 0.3865/73(SJ.110) JLD.3(SK.1); LHDN.01/10.5-1/64-15; PN(PU2)80/LXXXIX]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income Tax

Act 1967]

Common questions

What is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is Malaysia P.U. (A), cited as P.U. (A) 48 2018, currently marked in force and first recorded in 2018.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 still in force?: Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 take effect?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 was first recorded in 2018.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 have?: Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 contains 2 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018?: The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 2) 2018 is published at lom.agc.gov.my.

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