/akn/my/act/pua/2019/387

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019

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Type: P.U. (A)
Status: In force
Enacted: 2019
Sections: 2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 387 2019, currently marked in force and first recorded in 2019.

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) 2019.

(2)

Kaedah-Kaedah ini mula berkuat kuasa pada 1 Januari 2020.

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

– 400

– 800 20,001 - 35,000 20,000 3

– 250

– 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

P.U. (A) 387 3

Dibuat 30 Disember 2019

[Perb.MOF.TAX(S)700-1/2/28(4); PN(PU2)80/XCVII]

LIM GUAN ENG

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

(%)

Kategori 1 & 3

Kategori 2

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 1,000,001 – 2,000,000

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

Melebihi 2,000,000 2,000,000 30 517,650 517,650

”.

P.U. (A) 387 4

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FROM REMUNERATION) (AMENDMENT) RULES 2019

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 2019.

(2)

These Rules come into operation on 1 January 2020.

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

– 400

– 800 20,001 - 35,000

20,000 3

– 250

– 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

P.U. (A) 387 5

Made 30 December 2019

[Perb.MOF.TAX(S)700-1/2/28(4); PN(PU2)80/XCVII]

LIM GUAN ENG

Minister of Finance

[To be laid before the

Dewan

Rakyat pursuant to subsection 154(2)

of the Income Tax Act 1967]

(%)

Category 1 & 3

Category 2

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 1,000,001 – 2,000,000

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

Exceeding 2,000,000

2,000,000 30 517,650 517,650

”.

Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 is Malaysia P.U. (A), cited as P.U. (A) 387 2019, currently marked in force and first recorded in 2019.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 still in force?: Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 take effect?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 was first recorded in 2019.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 have?: KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019?: The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN DARIPADA SARAAN) (PINDAAN) 2019 is published at lom.agc.gov.my.