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Perwakilan Kuasa di Bawah Seksyen 5

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Enacted
2021

Perwakilan Kuasa di Bawah Seksyen 5 is Malaysia P.U. (B), cited as P.U. (B) 183 2021, currently marked in force and first recorded in 2021.

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P.U. (B) 183

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERWAKILAN KUASA DI BAWAH SEKSYEN 5

DELEGATION OF POWERS UNDER SECTION 5

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (B) 183 2

AKTA PERWAKILAN KUASA 1956

PERWAKILAN KUASA DI BAWAH SEKSYEN 5

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh seksyen 5 Akta Perwakilan Kuasa 1956 [Akta 358], Menteri Kewangan mewakilkan kuasanya di bawah perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53] kepada Ketua Pengarah Hasil Dalam Negeri dan Timbalan Ketua Pengarah Hasil Dalam Negeri, hanya berkenaan dengan perkara yang berhubungan dengan subperenggan 3(1) Perintah Cukai Pendapatan (Pengecualian) 2020 [P.U. (A) 139/2020] dan bagi melakukan fungsi yang berikut:

(a)

mempertimbangkan sesuatu permohonan baharu tertakluk kepada syarat-syarat yang ditetapkan di dalam surat kelulusan;

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(b)

menolak sesuatu permohonan yang tidak memenuhi syarat-syarat yang ditetapkan;

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(c)

melanjutkan tempoh pengecualian bagi kelulusan yang tamat tempoh; dan

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(d)

menarik balik atau membatalkan suatu pengecualian dalam hal keadaan suatu pelanggaran syarat-syarat yang ditetapkan.

Bertarikh 24 Mac 2021

[MOF.TAX(S)700-1/3/35; LHDN.AY.A600-12/8/4-12; PN(PU2)183/XI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

P.U. (B) 183 3

DELEGATION OF POWERS ACT 1956

DELEGATION OF POWERS UNDER SECTION 5

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Opening note

Preamble

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  1. IN exercise of the powers conferred by section 5 of the Delegation of Powers Act 1956 [Act 358], the Minister of Finance delegates his powers under paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53] to the Director General of Inland Revenue and the Deputy Director General of Inland Revenue, only in respect of the matters relating to subparagraph 3(1) of the Income Tax (Exemption) Order 2020 [P.U. (A) 139/2020] and to exercise the following functions:

(a)

considering a new application subject to the conditions prescribed in the approval letter;

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(b)

rejecting an application which does not fulfill the conditions prescribed;

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(c)

extending the exemption period for an approval which has expired; and

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(d)

withdraw or revoke an exemption in circumstances where there is a breach of the conditions prescribed.

Dated 24 March 2021

[MOF.TAX(S)700-1/3/35; LHDN.AY.A600-12/8/4-12; PN(PU2)183/XI]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

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Common questions

What is Perwakilan Kuasa di Bawah Seksyen 5?
Perwakilan Kuasa di Bawah Seksyen 5 is Malaysia P.U. (B), cited as P.U. (B) 183 2021, currently marked in force and first recorded in 2021.
Is Perwakilan Kuasa di Bawah Seksyen 5 still in force?
Yes — Perwakilan Kuasa di Bawah Seksyen 5 is currently in force.
When did Perwakilan Kuasa di Bawah Seksyen 5 take effect?
Perwakilan Kuasa di Bawah Seksyen 5 was first recorded in 2021.
Where can I read the official version of Perwakilan Kuasa di Bawah Seksyen 5?
The official text of Perwakilan Kuasa di Bawah Seksyen 5 is published at lom.agc.gov.my.

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