Seksyen 1
Nama
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023.
P.U. (A)In force
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023
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- Enacted
- 2023
- Sections
- 2
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 352 2023, currently marked in force and first recorded in 2023.
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P.U. (A) 352
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN
BAGI PELABURAN DALAM AKTIVITI YANG LAYAK)
(PINDAAN) 2023
INCOME TAX (DEDUCTION FOR INVESTMENT
IN QUALIFYING ACTIVITY) (AMENDMENT) RULES 2023
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 352 2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN
(POTONGAN BAGI PELABURAN DALAM AKTIVITI YANG LAYAK) (PINDAAN) 2023
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut:
Seksyen 2
Pindaan kaedah 6
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) 2016 [P.U. (A) 166/2016] dipinda dalam subkaedah 6(2) dengan menggantikan perkataan “31 Disember 2022” dengan perkataan “31 Disember 2024”.
Dibuat 23 Oktober 2023
[MOF.TAX(S)700-2/7/759; LHDN.AY.A 600-12/1(29)-184; PN(PU2)80/JLD.110]
ANWAR BIN IBRAHIM
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 352 3
INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR INVESTMENT IN QUALIFYING ACTIVITY)
(AMENDMENT) RULES 2023
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 1. These rules may be cited as the Income Tax (Deduction for Investment in Qualifying Activity) (Amendment) Rules 2023. Amendment of rule 6 2. The Income Tax (Deduction for Investment in Qualifying Activity) Rules 2016 [P.U. (A) 166/2016] are amended in subrule 6(2) by substituting for the words “31 December 2022” the words “31 December 2024”. Made 23 October 2023 [MOF.TAX(S)700-2/7/759; LHDN.AY.A 600-12/1(29)-184; PN(PU2)80/JLD.110] ANWAR BIN IBRAHIM 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 Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023?
- Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 352 2023, currently marked in force and first recorded in 2023.
- Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 still in force?
- Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 is currently in force.
- When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 take effect?
- Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 was first recorded in 2023.
- How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 have?
- Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 contains 2 sections.
- Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023?
- The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Pelaburan dalam Aktiviti yang Layak) (Pindaan) 2023 is published at lom.agc.gov.my.
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