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Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025

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Enacted: 2025
Sections: 3

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERINTAH CUKAI PENDAPATAN

(PENDAPATAN ORANG BUKAN PEMASTAUTIN)

(PULAU 1 ZON KEWANGAN KHAS FOREST CITY)

(PENGECUALIAN) 2025

INCOME TAX

(INCOME OF NON-RESIDENT PERSON)

(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE)

(EXEMPTION) ORDER 2025

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 357 2

AKTA CUKAI PENDAPATAN 1967

PERINTAH CUKAI PENDAPATAN (PENDAPATAN ORANG BUKAN PEMASTAUTIN)

(PULAU 1 ZON KEWANGAN KHAS FOREST CITY) (PENGECUALIAN) 2025

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 1

(1)

Perintah ini bolehlah dinamakan

Perintah

Cukai

Pendapatan

(Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City)

(Pengecualian) 2025.

(2)

Perintah ini disifatkan telah mula berkuat kuasa pada 1 September 2024.

Seksyen 2

Pengecualian

(1)

Menteri mengecualikan mana-mana orang bukan pemastautin daripada pembayaran cukai pendapatan berkenaan dengan pendapatan yang diperoleh di Malaysia berhubung dengan—

(a)

apa-apa perkhidmatan yang disebut dalam subperenggan 4A(i)

Akta;

(b)

apa-apa nasihat, bantuan atau perkhidmatan yang disebut dalam subperenggan 4A(ii) Akta;

(c)

apa-apa sewaan atau bayaran lain yang disebut dalam subperenggan 4A(iii) Akta; atau

(d)

apa-apa laba atau keuntungan di bawah perenggan 4(f) Akta.

(2)

Pendapatan yang disebut dalam subperenggan (1) hendaklah diterima pada atau sebelum 31 Ogos 2034 daripada mana-mana orang yang berikut yang beroperasi di Pulau 1 Zon Kewangan Khas Forest City:

(a)

orang yang dilesenkan di bawah seksyen 10

Akta Perkhidmatan Kewangan 2013 [Akta 758] atau seksyen 10

Akta Perkhidmatan Kewangan Islam 2013 [Akta 759];

(b)

syarikat yang merupakan pemegang Lesen Perkhidmatan Pasaran

Modal di bawah Akta Pasaran Modal dan Perkhidmatan 2007

[Akta 671];

(c)

pengendali pasaran diiktiraf yang didaftarkan di bawah seksyen 34 Akta Pasaran Modal dan Perkhidmatan 2007 selain seorang individu;

(d)

orang berdaftar yang didaftarkan di bawah seksyen 76

Akta

Pasaran

Modal dan

Perkhidmatan 2007

selain seorang individu;

(e)

orang yang menyediakan perkhidmatan pasaran modal yang didaftarkan di bawah seksyen 76A Akta Pasaran Modal dan

Perkhidmatan 2007 selain seorang individu;

(f)

syarikat dana keluarga tunggal yang ditentusahkan oleh

Suruhanjaya Sekuriti;

(g)

syarikat teknologi kewangan, syarikat teknologi insurans, syarikat pengawalseliaan teknologi kewangan atau syarikat teknologi kewangan Islam yang dianugerahkan Status MSC

Malaysia atau Status Malaysia Digital dan ditentusahkan oleh

Malaysia Digital Economy Corporation Sdn. Bhd.;

(h)

pengendali sistem pembayaran yang ditubuhkan atau diperbadankan dalam suatu bidang kuasa asing yang diluluskan di bawah seksyen 11 Akta Perkhidmatan Kewangan 2013 atau seksyen 11 Akta Perkhidmatan Kewangan Islam 2013 untuk mengendalikan suatu sistem pembayaran di Pulau 1 Zon Kewangan

Khas Forest City; atau

(i)

entiti perkhidmatan berpusat yang menyediakan perkhidmatan perniagaan global kewangan yang dianugerahkan Status MSC

Malaysia atau Status Malaysia Digital dan ditentusahkan oleh

Malaysia Digital Economy Corporation Sdn. Bhd.

(3)

Syarikat dana keluarga tunggal yang disebut dalam subsubperenggan (2)(f) ialah suatu syarikat yang—

(a)

diperbadankan di bawah Akta Syarikat 2016 [Akta 777] dan bermastautin di Malaysia;

(b)

dimiliki sepenuhnya, secara langsung atau tidak langsung, oleh anggota suatu keluarga tunggal;

(c)

beroperasi di Pulau 1 Zon Kewangan Khas Forest City; dan

(d)

ditubuhkan semata-mata bagi maksud memegang aset dan aktiviti pelaburan bagi kepentingan anggota suatu keluarga tunggal.

(4)

Tiada apa-apa jua dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang bukan pemastautin itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau untuk memberikan apa-apa maklumat lain di bawah Akta.

(5)

Bagi maksud perenggan ini—

“keluarga tunggal” ertinya suatu keluarga yang anggotanya ialah individu yang mempunyai pertalian nasab langsung daripada nenek moyang tunggal dan termasuklah—

(a)

suami atau isteri;

(b)

anak kandung;

(c)

anak tiri; dan

(d)

anak yang diambil menjadi anak angkat mengikut mana-mana undang-undang bertulis;

“Pulau 1

Zon

Kewangan

Khas

Forest

City”

ertinya

Pulau 1,

Forest City yang terletak di Mukim Tanjung Kupang, Daerah Johor Bahru,

Johor sebagaimana yang ditunjukkan dalam Pelan Warta PW50276 yang disimpan di Pejabat Pengarah Ukur dan Pemetaan, Johor.

Seksyen 3

Ketidakpakaian

Bagi maksud Perintah ini, seksyen 109B dan 109F Akta tidak terpakai bagi pendapatan yang disebut dalam subperenggan 2(1).

Dibuat 30 September 2025

[MOF.TAX(S)700-2/7/1314/9; LHDN.AY.A 600-12/1/7(29)-463; PN(PU2)80/JLD.114]

DATUK SERI AMIR HAMZAH AZIZAN

Menteri Kewangan II

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

INCOME TAX ACT 1967

INCOME TAX (INCOME OF NON-RESIDENT PERSON)

(PULAU 1 OF FOREST CITY SPECIAL FINANCIAL ZONE) (EXEMPTION) ORDER 2025

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 (Income of Non-resident

Person) (Pulau 1 of Forest City Special Financial Zone) (Exemption) Order 2025.

(2)

This Order is deemed to have come into operation on 1 September 2024.

Exemption 2.

(1)

The Minister exempts any non-resident person from the payment of income tax in respect of income derived from Malaysia in relation to—

(a)

any services referred to in subparagraph 4A(i) of the Act;

(b)

any advice, assistance or services referred to in subparagraph 4A(ii)

of the Act;

(c)

any rental or other payments referred to in subparagraph 4A(iii)

of the Act; or

(d)

any gains or profits under paragraph 4(f) of the Act.

(2)

The income referred to in subparagraph (1) shall be received on or before 31 August 2034 from any of the following person who operates in Pulau 1

of Forest City Special Financial Zone:

(a)

a person who is licensed under section 10

of the

Financial Services Act 2013 [Act 758] or section 10 of the

Islamic Financial Services Act 2013 [Act 759];

(b)

a company which is a holder of a Capital Market Services Licence under the Capital Markets and Services Act 2007 [Act 671];

(c)

a recognized market operator who is registered under section 34

of the Capital Markets and Services Act 2007 other than an individual;

(d)

a registered person registered under section 76

of the

Capital Markets and Services Act 2007 other than an individual;

(e)

a person providing capital market services registered under section 76A of the Capital Markets and Services Act 2007 other than an individual;

(f)

a single family fund company which is verified by the

Securities Commission;

(g)

a financial technology company, insurance technology company, regulatory financial technology company or Islamic financial technology company which has been awarded MSC Malaysia Status or

Malaysia Digital Status and is verified by Malaysia Digital Economy

Corporation Sdn. Bhd.;

(h)

a payment system operator established or incorporated in a foreign jurisdiction approved under section 11 of the

Financial

Services

Act 2013

or section 11

of the

Islamic Financial Services Act 2013 to operate a payment system in Pulau 1 of Forest City Special Financial Zone; or

(i)

a centralized services entity providing financial global business services which has been awarded MSC Malaysia Status or

Malaysia Digital Status and is verified by Malaysia Digital Economy

Corporation Sdn. Bhd.

(3)

The single family fund company referred to in subsubparagraph (2)(f)

is a company which—

(a)

is incorporated under the Companies Act 2016 [Act 777] and resident in Malaysia;

(b)

is wholly owned, directly or indirectly, by a member of a single family;

(c)

operates in Pulau 1 of Forest City Special Financial Zone; and

(d)

is established solely for the purpose of holding the asset and investment activity for the interest of members of a single family.

(4)

Nothing in subparagraph (1) shall absolve or be deemed to have absolved the non-resident person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.

(5)

For the purposes of this paragraph—

“single family” means a family whose members are individuals who are lineal descendants of a single ancestor and includes—

(a)

the spouse;

(b)

the biological child;

(c)

the stepchild; and

(d)

the child adopted in accordance with any written law;

“Pulau 1 of Forest City Special Financial Zone” means Pulau 1, Forest City situated in the Mukim of Tanjung Kupang, District of Johor Bahru, Johore as shown in the

Gazette Plan PW50276 deposited in the Office of the Director of Survey and Mapping, Johore.

Non-application 3.

For the purposes of this Order, sections 109B and 109F of the Act shall not apply to the income referred to in subparagraph 2(1).

Made 30 September 2025

[MOF.TAX(S)700-2/7/1314/9; LHDN.AY.A 600-12/1/7(29)-463; PN(PU2)80/JLD.114]

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]

Common questions

What is Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025?: Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 is Malaysia P.U. (A), cited as P.U. (A) 357 2025, currently marked in force and first recorded in 2025.
Is Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 still in force?: Yes — Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 is currently in force.
When did Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 take effect?: Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 was first recorded in 2025.
How many sections does Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 have?: Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 contains 3 sections.
Where can I read the official version of Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025?: The official text of Perintah Cukai Pendapatan (Pendapatan Orang Bukan Pemastautin) (Pulau 1 Zon Kewangan Khas Forest City) (Pengecualian) 2025 is published at lom.agc.gov.my.

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