Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan)
(Pindaan) 2021.
P.U. (A)In force
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021
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- Enacted
- 2021
- Sections
- 2
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 481 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 481
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN
(KOS PENGUBAHSUAIAN DAN PEMBAHARUAN
PREMIS PERNIAGAAN) (PINDAAN) 2021
INCOME TAX (COSTS OF RENOVATION AND
REFURBISHMENT OF BUSINESS PREMISE)
(AMENDMENT) RULES 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 481 2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (KOS PENGUBAHSUAIAN DAN
PEMBAHARUAN PREMIS PERNIAGAAN) (PINDAAN) 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
Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan
Premis Perniagaan) 2020 [P.U. (A) 381/2020] dipinda dalam subkaedah 3(1)
dengan menggantikan perkataan “2021” dengan perkataan “2022”.
Dibuat 21 Disember 2021
[MOF.TAX(S)700-2/1/95; LHDN.AY.A.600-12/1/7(29)-158; 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]
P.U. (A) 481 3
INCOME TAX ACT 1967
INCOME TAX (COSTS OF RENOVATION AND REFURBISHMENT OF
BUSINESS PREMISE) (AMENDMENT) 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 (Costs of Renovation and
Refurbishment of Business Premise) (Amendment) Rules 2021.
(2)
These Rules have effect from the year of assessment 2022.
Amendment of rule 3 2.
The Income Tax (Costs of Renovation and Refurbishment of Business Premise)
Rules 2020 [P.U. (A) 381/2020] are amended in subrule 3(1) by substituting for the words “2021” the words “2022”.
Made 21 December 2021
[MOF.TAX(S)700-2/1/95; LHDN.AY.A.600-12/1/7(29)-158; 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 (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021?
- Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 481 2021, currently marked in force and first recorded in 2021.
- Is Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 still in force?
- Yes — Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is currently in force.
- When did Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 take effect?
- Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 was first recorded in 2021.
- How many sections does Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 have?
- Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 contains 2 sections.
- Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021?
- The official text of Kaedah-Kaedah Cukai Pendapatan (Kos Pengubahsuaian dan Pembaharuan Premis Perniagaan) (Pindaan) 2021 is published at lom.agc.gov.my.
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