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PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026

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

Quick answer

About this p.u. (a)

PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 212 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 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

Perintah Cukai Pendapatan (Pengecualian) (No. 3) 2023 [P.U. (A) 252/2023]

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dipinda dalam Jadual 2—

(a)

dalam ruang Kategori 1, dengan memotong perkataan “Syarikat baharu di bawah subsubperenggan 3(b)(i)”; dan

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(b)

dalam ruang Kategori 2, dengan memotong perkataan “Syarikat baharu di bawah subsubperenggan 3(b)(ii)”.

Dibuat 22 Mei 2026

[Perb. MOF.TAX.(S)700-2/1/202/JLD.2(2); LHDN.AY.A.600-12/1/7/(29)-361; PN(PU2)80/JLD.116]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

[Akan dibentangkan di Dewan Rakyat menurut subseksyen 127(4) Akta Cukai Pendapatan 1967]

P.U. (A) 212 3

INCOME TAX ACT 1967

INCOME TAX (EXEMPTION) (NO. 3) 2023 (AMENDMENT) ORDER 2026

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Opening note

Preamble

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  1. 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 (Exemption) (No. 3) 2023

(Amendment) Order 2026.

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(2)

This Order has effect from the year of assessment 2025.

Amendment of Schedule 2 2.

The Income Tax (Exemption) (No. 3) Order 2023 [P.U. (A) 252/2023] is amended in Schedule 2—

(a)

in column Category 1, by deleting the words “New company under subsubparagraph 3(b)(i)”; and

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(b)

in column Category 2, by deleting the words “New company under subsubparagraph 3(b)(ii)”.

Made 22 May 2026

[Perb. MOF.TAX.(S)700-2/1/202/JLD.2(2); LHDN.AY.A.600-12/1/7/(29)-361; PN(PU2)80/JLD.116]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister II

[To be laid before Dewan Rakyat pursuant to subsection 127(4) of the Income Tax Act 1967]

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Common questions

What is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 is Malaysia P.U. (A), cited as P.U. (A) 212 2026, currently marked in force and first recorded in 2026.
Is PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 still in force?
Yes — PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 is currently in force.
When did PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 take effect?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 was first recorded in 2026.
How many sections does PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 have?
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 contains 2 sections.
Where can I read the official version of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026?
The official text of PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 3) 2023 (PINDAAN) 2026 is published at lom.agc.gov.my.