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Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026

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2026
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2

Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 224 2026, currently marked in force and first recorded in 2026.

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WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(ELAUN BANGUNAN INDUSTRI)

(SYARIKAT BERSTATUS TUN RAZAK EXCHANGE

MARQUEE) (PINDAAN) 2026

INCOME TAX (INDUSTRIAL BUILDING ALLOWANCE)

(TUN RAZAK EXCHANGE MARQUEE STATUS

COMPANY) (AMENDMENT) RULES 2026

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN BANGUNAN INDUSTRI)

(SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE) (PINDAAN) 2026

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama dengan perenggan 80 Jadual 3 Akta Cukai Pendapatan 1967 [Akta 53], 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 Bangunan Industri) (Syarikat Berstatus Tun Razak

Exchange Marquee) (Pindaan) 2026.

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(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2014.

Pindaan kaedah 7

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Seksyen 2

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Kaedah-Kaedah

Cukai

Pendapatan

(Elaun

Bangunan

Industri)

(Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 27/2013]

dipinda dalam perenggan 7(a) dengan menggantikan perkataan “31 Disember 2025”

dengan perkataan “31 Disember 2030”.

Dibuat 10 Jun 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-538; 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]

3

INCOME TAX ACT 1967

INCOME TAX (INDUSTRIAL BUILDING 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) read together with paragraph 80 of Schedule 3 of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Industrial Building

Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment)

Rules 2026.

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(2)

These Rules are deemed to have effect from the year of assessment 2014.

Amendment of rule 7 2.

The Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee

Status Company) Rules 2013 [P.U. (A) 27/2013] are amended in paragraph 7(a)

by substituting for the words “31 December 2025” the words “31 December 2030”.

Made 10 June 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-538; 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 Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026?
Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 224 2026, currently marked in force and first recorded in 2026.
Is Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 take effect?
Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 was first recorded in 2026.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 have?
Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026?
The official text of Kaedah-Kaedah Cukai Pendapatan (Elaun Bangunan Industri) (Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is published at lom.agc.gov.my.

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