What is Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019?

Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is Malaysia P.U. (A), cited as P.U. (A) 205 2019, currently marked in force and first recorded in 2019.

Is Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 still in force?

Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is currently in force.

How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 have?

Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 contains 5 sections.

Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019?

The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is published at lom.agc.gov.my.

P.U. (A)In force

Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019

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Enacted: 2019
Sections: 5

Front matterCover and publication detailsOpen

P.U. (A) 205

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)

(NO. 8) 2019

INCOME TAX (EXEMPTION) (NO. 8) ORDER 2019

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 205 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 8) 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. 8) 2019.

(2)

Perintah ini hendaklah berkuat kuasa bagi tahun taksiran 2019.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“Perbadanan” ertinya Perbadanan Tabung Pendidikan Tinggi Nasional yang ditubuhkan di bawah seksyen 5 Akta Perbadanan Tabung Pendidikan Tinggi

Nasional 1997 [Akta 566];

“pinjaman pendidikan” ertinya suatu pinjaman yang diluluskan dan dikeluarkan oleh Perbadanan di bawah Akta Perbadanan Tabung Pendidikan Tinggi Nasional 1997.

Pemakaian

Seksyen 3

Perintah ini hendaklah terpakai bagi—

(a)

majikan yang mempunyai punca pendapatan yang terdiri daripada perniagaan yang berdaftar sahaja; dan

(b)

pekerja—

(i)

yang merupakan warganegara Malaysia; dan

(ii)

yang telah menerima pinjaman pendidikan daripada Perbadanan.

P.U. (A) 205 3

Seksyen 4

Pengecualian

(1)

Menteri mengecualikan seorang pekerja daripada pembayaran cukai pendapatan berhubung dengan nilai manfaat yang diterima oleh pekerja itu sebagai hadiah daripada majikannya dalam menentukan pendapatan kasar daripada penggajiannya dalam tempoh asas bagi suatu tahun taksiran.

(2)

Nilai manfaat yang disebut dalam subperenggan (1), hendaklah merupakan amaun pinjaman pendidikan Perbadanan yang dibayar oleh majikan bagi pihak pekerjanya bagi suatu tempoh yang tidak lebih awal daripada 1 Januari 2019 dan tidak lewat daripada 31 Disember 2019.

(3)

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

(a)

pekerja itu diambil kerja secara sepenuh masa; dan

(b)

pekerja itu bukan saudara-mara majikan itu, iaitu:

(i)

suami atau isteri;

(ii)

ibu atau bapa, termasuk ibu tiri atau bapa tiri, atau ibu mertua atau bapa mertua;

(iii)

anak, termasuk anak tiri atau anak angkat mengikut mana-mana undang-undang;

(iv)

adik-beradik lelaki atau adik-beradik perempuan, atau pasangan, termasuk adik-beradik tiri lelaki atau adik-beradik tiri perempuan; atau

(v)

datuk, nenek atau cucu, termasuk datuk tiri, nenek tiri atau cucu tiri.

P.U. (A) 205 4

Seksyen 5

Penyata atau penyata akaun hendaklah dikemukakan

Tiada apa-apa dalam perenggan 4 boleh melepaskan atau disifatkan telah melepaskan pekerja itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau mengemukakan apa-apa maklumat lain di bawah peruntukan Akta.

Dibuat 18 Julai 2019

[Per CR (8.20) 116/1-138(2019) (SJ.2); LHDN. AY. A. 600 – 12/1/7 (29) – 22;

PN(PU2)80/XCVI]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

P.U. (A) 205 5

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 8) 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. 8)

Order 2019.

(2)

This Order shall have effect for the year of assessment 2019.

Interpretation 2.

In this Order—

“Perbadanan” means the Perbadanan Tabung Pendidikan Tinggi Nasional which has been established under section 5 of the Perbadanan Tabung Pendidikan Tinggi

Nasional Act 1997 [Act 566];

“educational loan” means a loan approved and issued by the Perbadanan under the

Perbadanan Tabung Pendidikan Tinggi Nasional Act 1997.

Application 3.

This Order shall apply to—

(a)

an employer who has sources of income consisting of a registered business only; and

(b)

an employee—

(i)

who is a Malaysian citizen; and

(ii)

who has received the educational loan from the Perbadanan.

P.U. (A) 205 6

Exemption 4.

(1)

The Minister exempts an employee from the payment of income tax in relation to the value of benefit which is received by the employee as a gift from his employer in ascertaining the gross income from his employment in the basis period for a year of assessment.

(2)

The value of benefit referred to in subparagraph (1), shall be the amount of educational loan of Perbadanan paid by the employer on behalf of his employee for a period not earlier than 1 January 2019 and not later than 31 December 2019.

(3)

The exemption allowed under this Order is subject to the following conditions:

(a)

the employee is employed on a full-time basis; and

(b)

the employee is not a relative of the employee, that is:

(i)

a spouse;

(ii)

a parent, including a step parent or a parent in law;

(iii)

a child, including a step child or a child adopted in accordance with any law;

(iv)

a brother or a sister, including a step brother or a step sister; or

(v)

a grandparent or a grandchild, including a step grandparent or a step grandchild.

Return or statement of account to be furnished 5.

Nothing in paragraph 4 shall absolve or deemed to have absolved the employee from complying with any requirement to submit any return or statement or statement of accounts or to furnish any other information under the provisions of the Act.

P.U. (A) 205 7

Made 18 July 2019

[Per CR (8.20) 116/1-138(2019) (SJ.2); LHDN. AY. A. 600 – 12/1/7 (29) – 22;

PN(PU2)80/XCVI]

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. 8) 2019?: Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is Malaysia P.U. (A), cited as P.U. (A) 205 2019, currently marked in force and first recorded in 2019.
Is Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 still in force?: Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is currently in force.
When did Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 take effect?: Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 was first recorded in 2019.
How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 have?: Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 contains 5 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019?: The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 8) 2019 is published at lom.agc.gov.my.

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