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Schedule

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT) (KELENGKAPAN TEKNOLOGI MAKLUMAT DAN KOMUNIKASI) 2024

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JADUAL
[Kaedah 2]

Sistem kawalan laluan masuk
Sistem perbankan
Kelengkapan kod bar
Peletus atau pengumpul asing
Kabel dan penyambung
Reka bentuk berbantu komputer
Pembuatan berbantu komputer
Kejuruteraan berbantu komputer
Pembaca kad
Komputer dan komponen
Unit pemprosesan pusat
Storan
Skrin
Pencetak
Pengimbas atau pembaca
Aksesori
Komunikasi dan rangkaian
Sistem perisian atau pakej perisian

Dibuat 22 Oktober 2024
[MOF.TAX(S)700-3/1/1072; LHDN.AY.A 600-12/1/7 (29)-334; PN(PU2)80/JLD.112]

DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II

[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]

5

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)
(INFORMATION AND COMMUNICATION TECHNOLOGY EQUIPMENT) RULES 2024

IN exercise of the powers conferred by paragraph 154(1)(b)
of the
Income Tax Act 1967 [Act 53], read together with paragraphs 10 and 15 of Schedule 3
to the Act, the Minister makes the following rules:

Citation and commencement 1.
(1)
These rules may be cited as the
Income
Tax
(Accelerated Capital Allowance) (Information and Communication Technology
Equipment) Rules 2024.

(2)
These Rules have effect from the year of assessment 2024.

Accelerated capital allowance 2.
(1)
A person who is a resident in Malaysia and has incurred a capital expenditure in the basis period for a year of assessment from a source consisting of his business in relation to the purchase of any information and communication technology equipment specified in the Schedule for the use of his business may claim for an accelerated capital allowance under these Rules in accordance with the initial allowance under rule 3 and annual allowance under rule 4.