Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 still in force?

Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is currently in force.

When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 take effect?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 was first recorded in 2020.

How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 have?

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 contains 3 sections.

Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020?

The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is published at lom.agc.gov.my.

/akn/my/act/pua/2020/139

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020

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Type: P.U. (A)
Status: In force
Enacted: 2020
Sections: 3

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 139 2020, currently marked in force and first recorded in 2020.

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) 2020.

(2)

Perintah ini hendaklah berkuat kuasa mulai tahun taksiran 2020.

Tafsiran

Seksyen 2

Dalam Perintah ini—

“institusi atau organisasi keagamaan” ertinya suatu institusi atau organisasi keagamaan yang mengendalikan tempat ibadat dan—

(a)

adalah suatu syarikat berhad menurut jaminan yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;

(b)

tujuannya adalah semata-mata bagi maksud ibadat keagamaan atau pemajuan agama; dan

(c)

tidak dikendalikan atau dijalankan terutamanya bagi keuntungan.

Pengecualian

Seksyen 3

(1)

Menteri mengecualikan suatu institusi atau organisasi keagamaan dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai berkenaan dengan pendapatan kasar yang diperoleh daripada semua sumber bagi tempoh yang ditentukan dan tertakluk kepada semua syarat-syarat yang dikenakan oleh Menteri.

(2)

Permohonan bagi pengecualian di bawah Perintah ini hendaklah dibuat kepada Ketua Pengarah pada atau selepas 1 Januari 2020.

(3)

Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan institusi atau organisasi keagamaan itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberikan apa-apa maklumat lain, di bawah Akta.

Dibuat 30 Mac 2020

[MOF.TAX(S)700-1/3/35(10); LHDN.AY.A.600-12/1/7(29)-22; PN(PU2)80/XCVIII]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 127(4)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) ORDER 2020

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) Order 2020.

(2)

This Order shall have effect from the year of assessment 2020.

Interpretation 2.

In this Order—

“a religious institution or organization” means a religious institution or organization operating a place of worship and—

(a)

is a company limited by guarantee incorporated under the

Companies Act 2016 [Act 777] and resident in Malaysia;

(b)

its object is exclusively for the purpose of religious worship or the advancement of religion; and

(c)

it is not operated or conducted primarily for profit.

Exemption 3.

(1)

The Minister exempts a religious institution or organization in the basis period for a year of assessment from the payment of tax in respect of gross income derived from all sources for a period determined and subject to the all the conditions imposed by the Minister.

(2)

An application for exemption under this Order shall be made to the

Director General on or after 1 January 2020.

(3)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the religious institution or organization from complying with any requirement to submit any return or statement of accounts or to furnish any other information, under the Act.

Made 30 March 2020

[MOF.TAX(S)700-1/3/35(10); LHDN.AY.A.600-12/1/7(29)-22; PN(PU2)80/XCVIII]

TENGKU DATO’ SRI ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

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

Income Tax Act 1967]

Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 139 2020, currently marked in force and first recorded in 2020.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 still in force?: Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 take effect?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 was first recorded in 2020.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 have?: PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 contains 3 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020?: The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) 2020 is published at lom.agc.gov.my.