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KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024

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Type
P.U. (A)
Status
In force
Enacted
2024
Sections
2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 is Malaysia P.U. (A), cited as P.U. (A) 415 2024, currently marked in force and first recorded in 2024.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan di bawah perenggan 154(1)(b) Akta Cukai Pendapatan 1967 [Akta 53] dibaca bersama-sama perenggan 33(1)(d) Akta, Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Sukuk Berkaitan Pelaburan Mampan dan Bertanggungjawab) 2024.

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(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2023 hingga tahun taksiran 2027.

Potongan

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Seksyen 2

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(1)

Bagi maksud menentukan pendapatan larasan suatu syarikat daripada perniagaannya dalam tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi perbelanjaan yang dilakukan oleh syarikat itu atas terbitan atau penawaran Sukuk Berkaitan Pelaburan Mampan dan Bertanggungjawab—

(a)

yang diluluskan atau dibenarkan oleh, atau diserah simpan dengan,

Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan

Perkhidmatan 2007 [Akta 671]; dan

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(b)

yang diterbitkan atau ditawarkan kepada pelabur mengikut garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti di bawah Akta Pasaran Modal dan

Perkhidmatan 2007.

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(2)

Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)

hendaklah ditentukan mengikut formula yang berikut:

P.U. (A) 415 3

A – B = C iaitu

A ialah amaun perbelanjaan yang dilakukan oleh syarikat itu atas terbitan atau penawaran Sukuk Berkaitan Pelaburan Mampan dan Bertanggungjawab;

B ialah amaun yang dikecualikan di bawah subseksyen 127(3A) Akta berkenaan dengan suatu pemberian untuk membiayai perbelanjaan kajian semula luaran bagi terbitan atau penawaran Sukuk Berkaitan

Pelaburan Mampan dan Bertanggungjawab; dan

C ialah jumlah amaun potongan yang dibenarkan.

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(3)

Mana-mana syarikat yang telah membuat tuntutan bagi suatu potongan bagi perbelanjaan atas terbitan atau penawaran Sukuk Berkaitan Pelaburan Mampan dan Bertanggungjawab di bawah mana-mana kaedah-kaedah yang dibuat di bawah seksyen 154 Akta dalam tempoh asas bagi suatu tahun taksiran tidak layak mendapat potongan di bawah Kaedah-Kaedah ini bagi tahun taksiran itu.

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(4)

Bagi maksud kaedah ini—

“perbelanjaan kajian semula luaran” ertinya suatu perbelanjaan yang dilakukan oleh suatu syarikat atas terbitan atau penawaran Sukuk Berkaitan Pelaburan

Mampan dan Bertanggungjawab—

(a)

untuk melantik penyemak semula luaran bagi maksud menilai dan menyediakan suatu laporan mengenai kepatuhan syarikat itu dengan kehendak di bawah garis panduan yang berhubungan dengan sukuk yang dikeluarkan oleh Suruhanjaya Sekuriti di bawah

Akta Pasaran Modal dan Perkhidmatan 2007 sebelum terbitan

P.U. (A) 415 4

Sukuk Berkaitan Pelaburan Mampan dan Bertanggungjawab itu dibuat; dan

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(b)

untuk melantik pegawai penentusahan yang bebas untuk menyediakan suatu laporan penentusahan bagi maksud pemantauan tahap prestasi syarikat itu berkenaan dengan sasaran prestasi kemampanan bagi setiap petunjuk prestasi utama selepas terbitan Sukuk Berkaitan Pelaburan Mampan dan

Bertanggungjawab itu dibuat;

“syarikat”

ertinya suatu syarikat yang bermastautin di Malaysia yang diperbadankan di bawah Akta Syarikat 2016 [Akta 777] atau

Akta Syarikat Labuan 1990 [Akta 441].

Dibuat 11 Disember 2024

[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A 600-12/1/7 (29)-358; PN(PU2)80/JLD.113]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 415 5

INCOME TAX ACT 1967

INCOME TAX (SUSTAINABLE AND RESPONSIBLE INVESTMENT LINKED SUKUK)

RULES 2024

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Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53] read together with paragraph 33(1)(d) of the Act, the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Sustainable and

Responsible Investment Linked Sukuk) Rules 2024.

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(2)

These Rules have effect from the year of assessment 2023 to the year of assessment 2027.

Deduction 2.

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(1)

For the purpose of ascertaining the adjusted income of a company from its business in the basis period for a year of assessment, a deduction shall be allowed for the expenditure incurred by the company on the issuance or offering of a Sustainable and Responsible Investment Linked Sukuk—

(a)

approved or authorized by, or lodged with, the

Securities

Commission under the

Capital

Markets and

Services Act 2007 [Act 671]; and

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(b)

issued or offered to an investor in compliance with the guidelines relating to sukuk issued by the Securities Commission under the Capital Markets and Services Act 2007.

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(2)

The total amount of deduction allowed under subrule (1) shall be determined in accordance with the following formula:

P.U. (A) 415 6

A – B = C where

A is the amount of expenditure incurred by the company on the issuance or offering of the Sustainable and Responsible

Investment Linked Sukuk;

B is the amount exempted under subsection 127(3A) of the Act in respect of a grant to finance an external review expenditure for the issuance or offering of the Sustainable and Responsible

Investment Linked Sukuk; and

C is the total amount of deduction allowed.

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(3)

Any company which has made a claim for a deduction for expenditure on the issuance or offering of the Sustainable and Responsible Investment Linked Sukuk under any rules made under section 154 of the Act in the basis period for a year of assessment shall not be eligible for the deduction under these Rules for that year of assessment.

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(4)

For the purposes of this rule—

“external review expenditure” means an expenditure incurred by a company on the issuance or offering of the Sustainable and Responsible Investment

Linked Sukuk—

(a)

to appoint an external reviewer for the purpose of assessing and providing a report on the company’s compliance with the requirement under the guidelines relating to sukuk issued by the Securities Commission under the Capital Markets and

Services Act 2007 before the issuance of the Sustainable and

Responsible Investment Linked Sukuk is made; and

P.U. (A) 415 7

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(b)

to appoint an independent verifier to provide a verification report for the purpose of monitoring performance levels of the company in respect of the sustainability performance targets for each key performance indicator after the issuance of the Sustainable and Responsible Investment Linked Sukuk is made;

“company”

means a company resident in

Malaysia which is incorporated under the

Companies

Act 2016

[Act 777]

or

Labuan Companies Act 1990 [Act 441].

Made 11 December 2024

[Perb. MOF.TAX(S) 700-3/1/613; LHDN.AY.A 600-12/1/7 (29)-358; PN(PU2)80/JLD.113]

DATUK SERI AMIR HAMZAH AZIZAN

Minister of Finance II

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]

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Common questions

What is KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 is Malaysia P.U. (A), cited as P.U. (A) 415 2024, currently marked in force and first recorded in 2024.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 was first recorded in 2024.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 is published at lom.agc.gov.my.
KAEDAH-KAEDAH CUKAI PENDAPATAN (SUKUK BERKAITAN PELABURAN MAMPAN DAN BERTANGGUNGJAWAB) 2024 (No. 415)