Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Perbelanjaan Penyediaan Penginapan Pekerja) 2021.
/akn/my/act/pua/2021/470
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2021
- Sections
- 3
Quick answer
About this p.u. (a)
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 is Malaysia P.U. (A), cited as P.U. (A) 470 2021, currently marked in force and first recorded in 2021.
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama dengan perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Dalam Kaedah-Kaedah ini—
“penginapan” mempunyai erti yang diberikan kepadanya dalam Akta Standard
Minimum Perumahan, Penginapan dan Kemudahan Pekerja 1990 [Akta 446];
“syarikat” ertinya suatu syarikat yang bermastautin di Malaysia—
(b)
yang menjalankan aktiviti pengilangan atau perkhidmatan berkaitan pengilangan; dan
(c)
yang telah mendapat suatu kelulusan pematuhan di bawah program Safe@Work daripada Kementerian Perdagangan Antarabangsa dan Industri.
3
Potongan
Seksyen 3
(1)
Bagi maksud menentukan pendapatan larasan bagi suatu syarikat daripada perniagaannya dalam suatu tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi suatu amaun yang bersamaan dengan perbelanjaan yang dilakukan oleh syarikat itu bagi sewaan premis bagi tujuan penginapan pekerja dalam tempoh mulai dari 1 Januari 2021 hingga 31 Disember 2022.
(2)
Jumlah amaun perbelanjaan yang dibenarkan di bawah subkaedah (1)
hendaklah tidak melebihi lima puluh ribu ringgit bagi setiap syarikat.
(3)
Amaun potongan yang dibenarkan di bawah Kaedah-Kaedah ini hendaklah sebagai tambahan kepada apa-apa potongan yang dibenarkan di bawah seksyen 33 Akta.
(4)
Penginapan pekerja yang disebut dalam subkaedah (1) hendaklah penginapan yang diperakukan dengan Perakuan Penginapan sebagaimana yang diperuntukkan di bawah seksyen 24D Akta Standard Minimum Perumahan, Penginapan dan Kemudahan Pekerja 1990, tetapi tidak termasuk penginapan bagi pengarah.
Dibuat 21 Disember 2021
[MOF.TAX(S)700-2/1/195; LHDN.AY.A.600-12/1/7(29)-105; PN(PU2)80/JLD.104]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
4
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR EXPENDITURE ON PROVISION
OF EMPLOYEES’ ACCOMMODATION) RULES 2021
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) 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 for Expenditure on Provision of Employees’ Accommodation) Rules 2021.
(2)
These Rules have effect from the year of assessment 2021.
Interpretation 2.
In these Rules—
“accommodation” has the meaning assigned to it in the Employees’ Minimum
Standards of Housing, Accommodations and Amenities Act 1990 [Act 446];
“company” means a company resident in Malaysia—
(b)
which is carrying on the business of manufacturing or manufacturing related services; and
(c)
which has obtained an approval of compliance under the Safe@Work programme from the Ministry of International Trade and Industry.
Deduction 3.
(1)
For the purpose of ascertaining the adjusted income of a company from its business in a basis period for a year of assessment, a deduction shall be allowed
5
for an amount equivalent to the expenses incurred by the company on rental of a premise for the purpose of employees’ accommodation within the period from 1 January 2021
until 31 December 2022.
(2)
The total amount of expenses allowed under subrule (1) shall not exceed fifty thousand ringgit for each company.
(3)
The amount of deduction allowed under these Rules shall be in addition to any deduction allowable under section 33 of the Act.
(4)
Employees’ accommodation referred to in subrule (1) shall be accommodation certified with a Certificate for Accommodation as provided under section 24D of the Employees’ Minimum Standards of Housing, Accommodations and Amenities Act 1990, but excludes accommodation for director.
Made 21 December 2021
[MOF.TAX(S)700-2/1/195; LHDN.AY.A.600-12/1/7(29)-105; PN(PU2)80/JLD.104]
TENGKU DATUK SERI UTAMA 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]
Common questions
- What is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 is Malaysia P.U. (A), cited as P.U. (A) 470 2021, currently marked in force and first recorded in 2021.
- Is KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 still in force?
- Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 is currently in force.
- When did KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 take effect?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 was first recorded in 2021.
- How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 have?
- KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 contains 3 sections.
- Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021?
- The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI PERBELANJAAN PENYEDIAAN PENGINAPAN PEKERJA) 2021 is published at lom.agc.gov.my.