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KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026

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Type
P.U. (A)
Status
In force
Enacted
2026
Sections
2

Quick answer

About this p.u. (a)

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 211 2026, currently marked in force and first recorded in 2026.

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) Akta Cukai Pendapatan 1967 [Akta 53] dibaca bersama-sama perenggan 10 dan 15 Jadual 3 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 (Elaun Modal Dipercepatkan) (Syarikat Berstatus Tun Razak Exchange

Marquee) (Pindaan) 2026.

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(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai 1 Januari 2026.

Pindaan kaedah 2

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Seksyen 2

Kaedah-Kaedah

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Cukai

Pendapatan

(Elaun

Modal

Dipercepatkan)

(Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 29/2013]

dipinda dalam subkaedah 2(1) dengan menggantikan perkataan “31 Disember 2025”

dengan perkataan “31 Disember 2030”.

Dibuat 22 Mei 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-539; PN(PU2)80/JLD.116]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

[Akan dibentangkan di

Dewan

Rakyat mengikut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 211 3

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (TUN RAZAK EXCHANGE

MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2026

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 paragraphs 10 and 15 of Schedule 3 of 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) (Tun Razak Exchange Marquee Status Company) (Amendment)

Rules 2026.

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(2)

These Rules are deemed to have effect from 1 January 2026.

Amendment of rule 2 2.

The Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee

Status Company) Rules 2013 [P.U. (A) 29/2013] are amended in subrule 2(1) by substituting for the words “31 December 2025” the words “31 December 2030”.

Made 22 May 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-539; PN(PU2)80/JLD.116]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister 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 (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026?
KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 211 2026, currently marked in force and first recorded in 2026.
Is KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 still in force?
Yes — KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 is currently in force.
When did KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 take effect?
KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 was first recorded in 2026.
How many sections does KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 have?
KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 contains 2 sections.
Where can I read the official version of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026?
The official text of KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPATKAN) (SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026 is published at lom.agc.gov.my.