Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Skim Hadiah Kemenangan Sukan) (Pengecualian) 2024.
/akn/my/act/pua/2024/385
PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024
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- Type
- P.U. (A)
- Status
- In force
- Enacted
- 2024
- Sections
- 2
Quick answer
About this p.u. (a)
PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 385 2024, currently marked in force and first recorded in 2024.
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
(1)
Menteri mengecualikan seseorang atlet daripada pembayaran cukai pendapatan atas suatu amaun yang bersamaan dengan wang hadiah yang diterima daripada Kerajaan Persekutuan melalui Majlis Sukan Negara Malaysia di bawah Skim Hadiah Kemenangan Sukan dalam menentukan pendapatan kasar atlet itu dalam tempoh asas bagi suatu tahun taksiran.
(2)
Bagi maksud Perintah ini, atlet yang disebut dalam subperenggan (1)
ialah atlet di bawah naungan Majlis Sukan Negara Malaysia dan bertanding secara individu atau berpasukan dalam acara sukan sebagaimana yang dinyatakan dalam Jadual 1 kepada Akta Pembangunan Sukan 1997 [Akta 576].
(3)
Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan atlet itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.
P.U. (A) 385 3
Dibuat 27 November 2024
[MOF.TAX(S)700-1/3/14/JLD.4(SK.1)(4); LHDN.AY.A600-12/1/7(29)-379; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Menteri Kewangan II
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 385 4
INCOME TAX ACT 1967
INCOME TAX (SPORTS VICTORY PRIZE SCHEME) (EXEMPTION) ORDER 2024
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.
(1)
This order may be cited as the Income Tax (Sports Victory Prize Scheme)
(Exemption) Order 2024.
(1)
The Minister exempts an athlete from the payment of income tax on an amount equivalent to the prize money received from the Federal Government through the National Sports Council of Malaysia under the Sports Victory Prize Scheme in ascertaining the gross income of the athlete in the basis period for a year of assessment.
(2)
For the purposes of this Order, the athlete referred to in subparagraph (1)
is an athlete who is under the patronage of the National Sports Council of Malaysia and competes individually or in a team in the sports events as specified in Schedule 1
to the Sports Development Act 1997 [Act 576].
(3)
Nothing in subparagraph (1) shall absolve or be deemed to have absolved the athlete from complying with any requirement to submit any return or statement of account or to furnish any other information under the Act.
Made 27 November 2024
[MOF.TAX(S)700-1/3/14/JLD.4(SK.1)(4); LHDN.AY.A600-12/1/7(29)-379; PN(PU2)80/JLD.113]
DATUK SERI AMIR HAMZAH AZIZAN
Minister of Finance II
[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 (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024?
- PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 is Malaysia P.U. (A), cited as P.U. (A) 385 2024, currently marked in force and first recorded in 2024.
- Is PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 still in force?
- Yes — PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 is currently in force.
- When did PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 take effect?
- PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 was first recorded in 2024.
- How many sections does PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 have?
- PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 contains 2 sections.
- Where can I read the official version of PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024?
- The official text of PERINTAH CUKAI PENDAPATAN (SKIM HADIAH KEMENANGAN SUKAN) (PENGECUALIAN) 2024 is published at lom.agc.gov.my.