Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 still in force?

Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 is currently in force.

How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 contains 4 sections.

/akn/my/act/pua/2019/137

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 4

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 is Malaysia P.U. (A), cited as P.U. (A) 137 2019, currently marked in force and first recorded in 2019.

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. 3) 2019.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 Februari 2019.

Pengecualian

Seksyen 2

(1)

Menteri mengecualikan individu yang tidak bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh daripada Malaysia berhubungan dengan apa-apa bayaran yang diterima daripada mana-mana institusi atau organisasi keagamaan bagi perkhidmatan yang berikut sepanjang tempoh perkhidmatan tersebut:

(a)

memberikan ceramah keagamaan atau pengajian suatu kitab keagamaan termasuk ceramah terjemahan suatu kitab suci atau kitab keagamaan yang berkaitan; atau

(b)

mengetuai sembahyang atau upacara penyembahan mengikut ritual agama masing-masing.

(2)

Pengecualian yang diberikan di bawah Perintah ini tertakluk kepada syarat-syarat yang berikut:

(a)

program atau aktiviti keagamaan tersebut dijalankan dan dianjurkan oleh institusi atau organisasi keagamaan tersebut semata-mata bagi tujuan keagamaan dan bukan bagi tujuan

komersil atau keuntungan;

(b)

program atau aktiviti keagamaan tersebut dijalankan dan dianjurkan tanpa mengenakan apa-apa bayaran kepada peserta;

dan

(c)

program atau aktviti keagamaan tersebut bermula pada atau selepas 1 Februari 2019.

(3)

Bagi maksud perenggan ini, “institusi atau organisasi keagamaan” ertinya suatu institusi atau organisasi keagamaan—

(a)

yang ditubuhkan di Malaysia semata-mata bagi maksud menguruskan tempat ibadat berhubung dengan agama atau pemajuan agama dan tidak dikendalikan atau dijalankan terutamanya bagi keuntungan; dan

(b)

yang berdaftar dengan Pendaftar Pertubuhan Malaysia atau di bawah mana-mana undang-undang bertulis yang mengawal selia institusi atau organisasi itu.

Penyata atau penyata akaun hendaklah dikemukakan

Seksyen 3

Tiada apa-apa jua dalam perenggan 2 boleh melepaskan atau disifatkan telah melepaskan individu yang diberikan pengecualian itu daripada mematuhi apa-apa kehendak bagi mengemukakan apa-apa penyata atau penyata akaun untuk memberikan apa-apa maklumat lain di bawah Akta.

Seksyen 4

Ketidakpakaian

Seksyen 109A Akta tidak terpakai bagi pendapatan yang disebut dalam perenggan 2.

Dibuat 15 Mei 2019

[Perb. (8.09)202-14(SJ.252); LHDN.AY.A.600-12/1/7(29)-5; PN(PU2) 80/XCV]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127

(4)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 3) ORDER 2019

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. 3)

Order 2019.

(2)

This Order is deemed to have come into operation on 1 February 2019.

Exemption 2.

(1)

The Minister exempts a person not resident in Malaysia from the payment of income tax in respect of income derived from Malaysia in relation to any payment received from any religious institution or organization for the following service throughout the period of service:

(a)

to provide religious lectures or study of a religious book including the translation of a holy book or related religious books; or

(b)

to preside prayers or rites of worship according to the ritual of each religion.

(2)

The exemption given under this

Order is subject to the following conditions:

(a)

the religious programme or activity conducted and organized by the religious institution or organization exclusively for religious purpose and not for commercial or profit purposes;

(b)

the religious programme or activity is conducted and organized without imposing any payment on participants; and

(c)

the religious programme or activity is commenced on or after 1 February 2019.

(3)

For the purposes of this paragraph, “religious institution or organization” means a religious institution or organization—

(a)

which is established in Malaysia exclusively for the purpose of managing the place of worship in relation to religion or the advancement of religion and is not operated or conducted primarily for profit; and

(b)

which is registered with the Registrar of Societies Malaysia or under any written law governing such institution or organization.

Return or statement of account to be furnished 3.

Nothing in paragraph 2 shall absolve or be deemed to have absolved the individual from complying with any requirement to submit any return or statement of account or to furnish any other information under the Act.

Non-application 4.

Section 109A of the Act shall not apply to the income referred to in paragraph 2.

Made 15 May 2019

[Perb. (8.09)202-14(SJ.252); LHDN.AY.A.600-12/1/7(29)-5; PN(PU2) 80/XCV]

LIM GUAN ENG

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. 3) 2019?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 is Malaysia P.U. (A), cited as P.U. (A) 137 2019, currently marked in force and first recorded in 2019.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 was first recorded in 2019.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 contains 4 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2019 is published at lom.agc.gov.my.