Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 4) 2021.
(2)
Perintah ini hendaklah berkuat kuasa mulai tahun taksiran 2020 hingga tahun taksiran 2025.
Tafsiran
/akn/my/act/pua/2021/195
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 5
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 is Malaysia P.U. (A), cited as P.U. (A) 195 2021, currently marked in force and first recorded in 2021.
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 2
Dalam Perintah ini —
“orang yang layak” ertinya suatu syarikat yang diperbadankan di bawah
Akta Syarikat 2016 [Akta 777], atau suatu persatuan atau organisasi yang didaftarkan di bawah Akta Pertubuhan 1966 [Akta 335] yang menjalankan perniagaan atau aktiviti selain perniagaan atau aktiviti mempromosikan dan menganjurkan persidangan;
“pendapatan berkanun” ertinya fi dan pembayaran lain yang diterima oleh orang yang layak daripada mempromosikan dan menganjurkan persidangan termasuklah mengurus penginapan, melancong dan darmawisata bagi peserta asing yang diperoleh daripada menganjurkan persidangan yang diadakan di Malaysia, ditolak perbelanjaan yang dibenarkan bagi maksud cukai dan elaun modal, jika ada; dan
“peserta asing” ertinya individu yang bukan warganegara Malaysia yang menyertai persidangan yang diadakan di Malaysia, tetapi tidak termasuk individu yang bukan warganegara Malaysia yang bermastautin di Malaysia.
P.U. (A) 195 3
Seksyen 3
Pengecualian
(1)
Menteri mengecualikan orang yang layak yang bermastautin di Malaysia daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada menganjurkan persidangan yang diadakan di Malaysia.
(2)
Pengecualian dalam subperenggan (1) tidak terpakai jika jumlah bilangan peserta asing yang dibawa masuk oleh orang yang layak itu bagi persidangan yang diadakan di Malaysia adalah kurang daripada lima ratus dalam tempoh asas bagi suatu tahun taksiran.
(3)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk mengemukakan apa-apa maklumat lain di bawah Akta.
Penyelenggaraan akaun yang berasingan
Seksyen 4
Orang yang layak yang dikecualikan di bawah subperenggan 3(1) hendaklah menyenggarakan suatu akaun yang berasingan bagi pendapatan yang diperoleh di bawah subperenggan itu.
Seksyen 5
Ketidakpakaian
Perintah ini tidak terpakai bagi seseorang yang telah diberikan pengecualian di bawah Perintah Cukai Pendapatan (Pengecualian) (No. 53) 2000 [P.U. (A) 500/2000].
Dibuat 20 April 2021
[MOF/TAX(S)700-1/3/5; LHDN.AY.A.600-12/1/7(29)-106; PN(PU2)80/C]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subsekyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 195 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 4) ORDER 2021
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.
(2)
This Order shall have effect from the year of assessment 2020 until the year of assessment 2025.
Interpretation 2.
In this Order —
“qualifying person”
means a company incorporated under the
Companies Act 2016 [Act 777], or an association or organization registered under the Societies Act 1966 [Act 335], which carries on business or activity other than business or activity of promoting and organizing conferences;
“statutory income” means fees and other payments received by a qualifying person from promoting and organizing conferences which includes the arranging of accommodation, tours and sightseeing for foreign participants derived from organizing conferences held in Malaysia, less allowable expenses for tax purposes and capital allowance, if any; and
“foreign participants” means individuals who are non-Malaysian citizens participating in conferences held in Malaysia, but does not include individuals who are non-Malaysian citizens who reside in Malaysia.
P.U. (A) 195 5
Exemption 3.
(1)
The Minister exempts a qualifying person resident in Malaysia from the payment of income tax in respect of the statutory income derived from organizing conferences held in Malaysia.
(2)
The exemption in subparagraph (1) shall not apply if the total number of foreign participants brought in by that qualifying person for conferences held in Malaysia is less than five hundred in the basis period for a year of assessment.
(3)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.
Maintaining of separate account 4.
The qualifying person exempted under subparagraph 3(1) shall maintain a separate account for the income derived under such subparagraph.
Non-application 5.
This Order shall not apply to a person who has been granted an exemption under Income Tax (Exemption) (No. 53) Order 2000 [P.U. (A) 500/2000].
Made 20 April 2021
[MOF/TAX(S)700-1/3/5; LHDN.AY.A.600-12/1/7(29)-106; PN(PU2)80/C]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
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. 4) 2021?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 is Malaysia P.U. (A), cited as P.U. (A) 195 2021, currently marked in force and first recorded in 2021.
- Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 take effect?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 was first recorded in 2021.
- How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 have?
- PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 contains 5 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021?
- The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 4) 2021 is published at lom.agc.gov.my.