mylaw.my

/akn/my/act/pua/2020/267

KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020

The full official text, structured for quick navigation. Copy any provision or jump straight to a section.

Open source PDF
Type
P.U. (A)
Status
In force
Enacted
2020
Sections
2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 267 2020, currently marked in force and first recorded in 2020.

Opening note

Preamble

Suggest a correction
  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(c) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama

Seksyen 1

Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan

Open as pageSuggest a correction

(Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020.

Seksyen 2

Pindaan Jadual 2

Open as pageSuggest a correction

Cukai

Pendapatan

(Pertukaran

Automatik

Maklumat

Akaun Kewangan) 2016 [P.U. (A) 355/2016] dipinda dengan menggantikan Jadual 2

dengan jadual yang berikut:

“JADUAL 2

[Perenggan 4(4)(b)]

Akaun Dikecualikan

Bagi maksud Standard, Akaun Dikecualikan adalah suatu akaun depositori yang dorman

(selain Kontrak Anuiti)—

(b)

jika pemegang akaun tidak pernah memulakan transaksi berkenaan dengan akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan Pelapor dalam tempoh tiga tahun terdahulu;

Suggest a correction

(c)

jika pemegang akaun tidak berhubung dengan Institusi Kewangan Pelapor mengenai akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan Pelapor dalam tempoh enam tahun terdahulu; dan

P.U. (A) 267 3

Suggest a correction

(d)

berhubung dengan Kontrak Insurans Nilai Tunai, jika Institusi Kewangan Pelapor tidak berhubung dengan pemegang akaun mengenai akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan

Pelapor dalam tempoh enam tahun terdahulu.”.

Dibuat 28 Ogos 2020

[Perb.MOF.TAX(S)700-12/5/5; PN(PU2)491/IV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 267 4

INCOME TAX ACT 1967

INCOME TAX (AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION)

(AMENDMENT) RULES 2020

Suggest a correction

Opening note

Preamble

Suggest a correction
  1. IN exercise of the powers conferred by paragraph 154(1)(c) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation 1. These rules may be cited as the Income Tax (Automatic Exchange of Financial Account Information) (Amendment) Rules 2020. Amendment of Schedule 2 2. The Income Tax (Automatic Exchange of Financial Account Information) Rules 2016 [P.U. (A) 355/2016] is amended by substituting for Schedule 2 the following schedule: “SCHEDULE 2 [Paragraph 4(4)(b)] Excluded Account For the purposes of the Standard, an Excluded Account is a depository account which is dormant (other than an Annuity Contract)—

(a)

with a balance that does not exceed USD1,000.00;

Suggest a correction

(b)

where the account holder has not initiated a transaction with regard to the account or any other account held by the account holder with the

Reporting Financial Institution in the previous three years;

Suggest a correction

(c)

where the account holder has not communicated with the Reporting Financial

Institution regarding the account or any other account held by the account holder with the Reporting Financial Institution in the previous six years; and

P.U. (A) 267 5

Suggest a correction

(d)

in relation to a Cash Value Insurance Contract, where the Reporting Financial

Institution has not communicated with the account holder regarding the account or any other account held by the account holder with the Reporting Financial

Institution in the previous six years.”.

Made 28 August 2020

[Perb.MOF.TAX(S)700-12/5/5; PN(PU2)491/IV]

DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]

Suggest a correction

Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020?
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 is Malaysia P.U. (A), cited as P.U. (A) 267 2020, currently marked in force and first recorded in 2020.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 was first recorded in 2020.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 is published at lom.agc.gov.my.
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020 (No. 267)