Akta Kewangan 2010

Subperenggan 5(a)(ii), (iii), (iv) dan perenggan 5(b) berkuat kuasa bagi tahun-tahun taksiran 2010, 2011 dan 2012.

Seksyen 8 berkuat kuasa bagi tahun berakhir 31 Disember 2009 dan tahun-tahun yang berikutnya.

Seksyen 9, 11, 12 dan 13 mula berkuat kuasa apabila mula berkuat kuasanya Akta ini.

Seksyen 10 berkuat kuasa bagi tahun taksiran 2011 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 2

dalam perenggan (c), dengan menggantikan noktah di hujung perenggan itu dengan noktah bertindih; dan

Kewangan 9

dengan memasukkan selepas perenggan (c) proviso yang berikut kepada subseksyen itu:

“Provided that where Part XIV of Schedule 1 applies, thirty-five thousand ringgit shall consist of chargeable income of that individual from all sources.”.

Pindaan seksyen 46

dalam subseksyen (1)—

dalam perenggan (a), dengan menggantikan perkataan “eight” dengan perkataan “nine”;

dalam subseksyen (3), dengan menggantikan perkataan

“and (l)” dengan perkataan “, (l) and (m)”.

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Akta 702

where the aggregate amount of deduction allowed under that subsection in respect of payments, other than payment of premium for any deferred annuity contracted by an individual on or after 1 January 2010, or contributions or both, is six thousand ringgit or less, there shall be allowed a further deduction on any payment of premium for such deferred annuity:

Provided that the total of that aggregate amount of deduction and that further deduction shall not exceed seven thousand ringgit; and

where subsection 50(2) or 50(3) applies, the total deduction under that subsection shall not exceed six thousand ringgit or where paragraph (a) applies, shall not exceed seven thousand ringgit.”.

Pindaan seksyen 60i

dalam takrif “Islamic securities”, dengan memasukkan selepas perkataan “Securities Commission” perkataan

“or Labuan Offshore Financial Services Authority”; dan

dalam takrif “special purpose vehicle”—

dengan memasukkan selepas perkataan “Companies

Act 1965” perkataan “or a company incorporated under the Offshore Companies Act 1990 which has made an election under section 3a of the

Labuan Offshore Business Activity Tax Act 1990”; dan

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  Every employer shall, for each year, furnish to the Director General a return in the prescribed form not later than 31 March in the year immediately following the first-mentioned year containing—

the number of employees employed in the first-mentioned year;

the number of employees subject to deductions under the Income Tax (Deduction From

Remuneration) Rules 1994 [P.U. (A) 507/1994]

for the first-mentioned year;

the number of new employees employed in the first-mentioned year;

the number of employees who have resigned in the first-mentioned year;

the number of employees who have resigned and left Malaysia in the first-mentioned year;

and

such other particulars as may be required by the

Director General.”; dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a)  For the purpose of subsection (1), every employer shall, for each year, prepare and render to his employee a statement of remuneration of that employee on or before the last day of February in the year immediately following the first-mentioned year containing the following information:

the relevant particulars of the employee;

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the full amount of the gross income falling within section 13 paid, payable or provided by or on behalf of the employer to that employee in respect of the employment;

pension, annuity or periodical payment falling under paragraph (4)(e);

total deductions under the Income Tax (Deduction

From Remuneration) Rules 1994 paid to the

Director General in the first-mentioned year;

the compulsory contributions made by the employees to the Pension Fund or Employees’

Provident Fund, or any approved fund pursuant to section 150;

details relating to the payment of arrears and others for the years prior to the first-mentioned year;

tax exempt allowances, perquisites, gifts and benefits for the first-mentioned year; and

such other particulars as may be required by the

Director General.”.

dalam subseksyen (4), dengan memasukkan selepas perkataan “in a year of assessment” perkataan “and the basis period for that year is not less than six months”;

Kewangan 13

dalam subseksyen (8), dengan memasukkan selepas perkataan “(3)” perkataan “(4),”;

dengan memasukkan selepas subseksyen (10) subseksyen yang berikut:

“(10a)  Where for a year of assessment—

no estimate is furnished by a company, trust body or co-operative society and no direction is given by the Director General to make payment by instalment under subsection (8);

no prosecution under section 120 has been instituted in relation to failure to furnish such estimate; and

tax is payable by that company, trust body or co-operative society pursuant to an assessment for that year of assessment, such tax payable shall without any further notice being served be increased by a sum equal to ten per cent of the tax payable and that sum shall be recoverable as if it were tax due and payable under this Act:

Provided that if that company, trust body or co-operative society pays that sum or, where the sum is remitted under subsection (11), that company, trust body or co-operative society shall not be liable to be charged on the same facts with an offence under section 120.”; dan

dalam subseksyen (11), dengan menggantikan perkataan

“or (10)” dengan perkataan “, (10) or (10a)”.

dalam subseksyen (3), dengan menggantikan perkataan

“return in the prescribed form” dengan perkataan “form prescribed under this Act”;

dalam subseksyen (4), dengan menggantikan perkataan

“return” dengan perkataan “form prescribed under this

Act”;

dalam subseksyen (5)—

dengan menggantikan perkataan “a return” dengan perkataan “the form”;

dalam Bahagian I—

dalam perenggan 1, dengan menggantikan perkataan

“27 per cent” yang terdapat dalam ruang “Rate of Income Tax” dengan perkataan “26 per cent”; dan

Kewangan 15

dalam Bahagian IV—

dengan memotong perkataan “For every ringgit of the next” yang terdapat dalam baris no. 10

ruang “Chargeable Income”;

dengan memasukkan selepas Bahagian XIII Bahagian yang berikut:

“Part XIV

the knowledge worker, qualified activity and specified region referred to in paragraph 1; and

where the individual has income from a source other than the employment referred to in paragraph 1 or where subsection 45(2) applies, the chargeable income of the individual referred to in that paragraph, shall be as determined by the Minister by rules made under this Act.”.

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Pindaan Jadual 6

dalam subperenggan 33b(b), dengan memasukkan selepas perkataan “Securities Commission” perkataan “or the

Labuan Offshore Financial Services Authority”; dan

dalam subperenggan 35(b), dengan memasukkan selepas perkataan “debentures” perkataan “or Islamic Securities”.

Pindaan Jadual 7b

dalam takrif “capital expenditure”, dengan menggantikan noktah di hujung takrif dengan noktah bertindih; dan

dengan memasukkan selepas takrif “capital expenditure”

takrif yang berikut:

‘ “incurred” has the same meaning assigned to it in paragraphs 46 and 55 of Schedule 3.’.

sells or offers for sale a stamp certificate;

Kewangan 17

fraudulently attaches a stamp certificate to an instrument other than the instrument for which the stamp certificate was issued;

fraudulently detaches a stamp certificate or fraudulently causes a stamp certificate to be detached from the instrument;

counterfeits, or knowingly performs any part of the process of counterfeiting, any stamp certificate issued by the Collector;

sells or offers for sale any certificate which he knows or ought reasonably to know to be a counterfeit of any stamp certificate issued by the Collector;

has in his possession any certificate which he knows to be a counterfeit of any stamp certificate, intending to use or dispose of it as a genuine stamp certificate in order that it may be used as a genuine stamp certificate; or

uses as a genuine stamp certificate knowing it to be a counterfeit of any stamp certificate, shall be guilty of an offence and shall be liable on conviction to a fine not exceeding five thousand ringgit.”.

Pindaan Jadual Pertama

Seksyen 35, 36 dan 38 mula berkuat kuasa pada 1 Januari 2010.

Seksyen 37 hendaklah berkuat kuasa bagi tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir dalam tahun 2010 dan tahun taksiran 2011.

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1)  For the purposes of this Act, the accounting period ending on any day in a year of assessment shall constitute the basis period for that year of assessment.”; dan

dengan menggantikan subseksyen (3) dengan subseksyen yang berikut:

“(3)  Notwithstanding subsection (1) where—

by virtue of subsections (1) and (2) there has been taken as the basis period for a year of assessment of a chargeable person an accounting period ending on any day in that year of assessment; and

Kewangan 19

there is a failure to make up the accounts of that chargeable person for an accounting period ending on the corresponding day in the year following that year of assessment, the Director General may direct that the basis period for the year of assessment in which the failure occurs, or the basis periods for that year and the following year of assessment, shall consist of a period or periods (which may be of any length) as specified in the direction.”.

Every chargeable person shall, with respect to the basis period for each year of assessment, furnish to the

Director General a return in the prescribed form, within seven months from the date following the end of the basis period for that year of assessment.

For the purposes of this section, a return for a year of assessment shall—

the amount of exploration expenditure incurred by that chargeable person in relation to petroleum operation in that period; and

such particulars as may be required by the Director

General.

For the purposes of subsection (1)—

In this section, “exploration period” means a period or periods prior to the first basis period of the chargeable person.

Amendment of return 30b.  (1)  Where for a year of assessment a chargeable person has furnished a return in accordance with subsection 30(1), that person may make amendment to such return in an amended return as prescribed by the Director General in respect of the amount of tax or additional tax payable by that person on the chargeable income.

An amended return under subsection (1) shall only be made after the due date for the furnishing of the return pursuant to subsection 30(1), but not later than six months from that date.

Kewangan 21

For the purposes of this section, the amended return shall—

Where an amended return is furnished by a chargeable person under subsection (1), any amount of tax or additional tax payable by that person under the amended return shall be increased by a sum equal to ten per cent of that amount and the increased sum shall constitute part of such tax or additional tax payable by that person.

The amendment under subsection (1) shall only be made once.

Where—

the expenditure for the exploration period from that operation; or

the income or the adjusted loss from that operation for the basis period for any year of assessment.

Where a chargeable person referred to in subsection (1)

has not furnished a return as required under this Act in relation to the exploration period or year of assessment, that chargeable person shall keep and retain the records referred to in subsection (1) for a period of seven years after the end of the year in which the return is furnished.

Every chargeable person shall, for each exploration period or basis period for the year of assessment, make up accounts of his expenditure or profits or losses arising from his petroleum operations and those accounts which shall be audited by a professional accountant, together with a report made by that accountant shall contain, in so far as they are relevant, the matters set out in subsections 174(1) and (2)

of the Companies Act 1965.

Any chargeable person who is required by this section to keep records and—

All records that relate to any petroleum operation in

Malaysia shall be kept and retained in Malaysia.

For the purposes of this section—

“exploration period” has the same meaning assigned to it under section 30a; and

“records” includes—

For the purposes of this Act, where the Director General is deemed to have made an assessment under subsection (1)—

Where a chargeable person for a year of assessment has not furnished a return in accordance with section 30, the

Director General may, according to the best of his judgment, determine the amount of the chargeable income of that person for that year and make an assessment accordingly:

Provided that the making of an assessment in respect of a chargeable person under this subsection shall not affect any liability otherwise incurred by that chargeable person by reason of his failure to deliver the return.”.

Seksyen baru 39a

For the purposes of this Act, where the Director

General is deemed to have made an assessment or additional assessment under subsection (1)—

dalam subseksyen (1), dengan memasukkan selepas perkataan “An assessment” perkataan “, other than an assessment under subsections 38(1) and 39a(1),”; dan

dalam subseksyen (2), dengan memasukkan selepas perkataan “an assessment” perkataan “, other than an assessment under subsections 38(1) and 39a(1),”.

Seksyen baru 40a

makes default in furnishing a return in accordance with section 30;

makes an incorrect return by omitting or understating any income in respect of which he is required by this Act to make a return; or

gives any incorrect information in relation to any matter affecting his own chargeability to tax, for any year or years of assessment (hereinafter referred to in this section as the “relevant year or relevant years”), the

Director General and that chargeable person may come to an agreement in writing as to the payment by that chargeable person of a sum of money (hereinafter referred to in this section as the “total amount”) being—

the amount of tax which has been undercharged or not charged for the relevant year or relevant years in consequence of such default in furnishing a return or making an incorrect return or giving any incorrect information; and

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Where the Director General and a chargeable person have come to an agreement pursuant to subsection (1), the

Director General may make a composite assessment in respect of that chargeable person in the total amount.

As soon as may be after a composite assessment has been made, the Director General shall cause a notice of composite assessment to be served on the chargeable person in respect of whom the composite assessment was made.

A notice served under subsection (3) shall be in the prescribed form and shall indicate in addition to any other material included therein—

The total amount shall be collected as if it were part of the tax payable by the chargeable person in respect of whom the composite assessment has been made.

Kewangan 27

Notwithstanding any other provision of this Act—

Where an assessment is made under subsection 38(3), section 39 or section 40a, or where an assessment is increased under subsection 45(2), the tax payable under the assessment or increased assessment shall, on the service of the notice of assessment or composite assessment or increased assessment, as the case may be, be due and payable on the chargeable person assessed at the place specified in that notice whether or not that chargeable person appeals against the assessment or increased assessment.

Where an assessment or additional assessment has been made under section 39a, the tax or additional tax payable under the assessment shall be due and payable on the day the amended return is furnished whether or not that person appeals against the assessment or additional assessment.

Where any tax due and payable under subsection (1)

has not been paid by the due date, so much of the tax as is unpaid upon the expiration of that date shall without any further notice being served be increased by a sum equal to ten per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this Act.

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Subject to subsection (6), where any tax due and payable under subsection (2) has not been paid within thirty days after the service of the notice, so much of the tax as is unpaid upon the expiration of that period shall without any further notice being served be increased by a sum equal to ten per cent of the tax so unpaid, and that sum shall be recoverable as if it were tax due and payable under this Act.

Where any tax is payable in accordance with subsection (2), the Director General may allow the tax to be paid by instalments in such amounts and on such dates as he may determine and in the event of default in payment of any one of the instalments on the date specified for payment the balance of the tax then outstanding shall be due and payable on that date and shall without any further notice being served be increased by a sum equal to ten per cent of that balance, and that sum shall be recoverable as if it were tax due and payable under this Act.

Notwithstanding the foregoing subsections, where the tax due and payable is increased by a sum under subsection (4),

or (6), the Director General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director

General shall repay that amount.

For the purposes of this section, “due date” means the last day of the seventh month from the date following the end of the accounting period.”.

Seksyen baru 49a

Except as provided in paragraph (4)(a), the estimate of tax payable for a year of assessment shall be made in the prescribed form and furnished to the Director General not later than thirty days before the beginning of the basis period for that year of assessment.

The estimate of tax payable for a year of assessment shall not be less than eighty-five per cent of the revised estimate of tax payable for the immediately preceding year of assessment or if no revised estimate is furnished, shall not be less than eighty-five per cent of the estimate of tax payable for the immediately preceding year of assessment.

Where the first basis period for a year of assessment of a chargeable person is not less than six months—

Where an estimate of tax payable for a year of assessment has been furnished in accordance with subsection (2)—

Where an estimate of tax payable for a year of assessment has been furnished in accordance with paragraph

Director General in equal monthly instalments determined according to the number of months in the basis period for that year of assessment and each instalment shall be paid by the due date beginning from the sixth month of the basis period for that year of assessment in respect of which that estimate has been furnished.

A chargeable person may, in the sixth or the ninth month, or in both months of the basis period for a year of assessment, furnish to the Director General a revised estimate of his tax payable for that year in the prescribed form and—

Notwithstanding subsections (1), (3), (4), (5), (6) and

, the Director General may direct any chargeable person to make payment by instalments on account of tax which is or may be payable by that chargeable person for a year of assessment at such times and in such amounts as the Director

General may direct.

Where the Director General directs a chargeable person to make payment by instalments under subsection (8) before the sixth month of the basis period for a year of assessment of that chargeable person, the total amount of that instalments shall be deemed, for the purpose of this section, to be the estimate of tax payable by that chargeable person for that year of assessment:

Provided that subject to any revision under subsection (7), that instalments shall be payable in accordance with subsections (8)

and (11).

Kewangan 31

Where subsection (9) applies and for a year of assessment, a chargeable person has furnished a revised estimate under subsection (7), reference to the amount of instalments which is payable in subsection (7) shall be construed as reference to the amount of instalments which is payable under subsection (8) prior to the revised estimate.

Where any instalment amount due and payable has not been paid by the due date or on the date specified by the

Director General, the amount unpaid shall, without further notice being served, be increased by a sum equal to ten per cent of the amount unpaid, and the amount unpaid and the increase on the amount unpaid shall be recoverable as if it were tax due and payable under this Act.

Where the tax payable under an assessment for a year of assessment exceeds the revised estimate of tax payable for that year of assessment or if no revised estimate is furnished, the estimate of tax payable for that year of assessment, by an amount of more than thirty per cent of the tax payable under the assessment, then, without any further notice being served, the difference between that amount and thirty per cent of the tax payable under the assessment shall be increased by a sum equal to ten per cent of the amount of that difference, and that sum shall be recoverable as if it were tax due and payable under this Act.

Where for a year of assessment—

Notwithstanding the foregoing subsections, where the estimate of tax payable for a year of assessment is increased by a sum under subsection (11), (12) or (13) the Director

General may in his discretion for any good cause shown remit the whole or any part of that sum and, where the amount remitted has been paid, the Director General shall repay the same.

Nothing in this section shall prevent the collection of any tax from a person to whom this section applies in accordance with section 48 or the payment of that tax being enforced in accordance with section 49.

For the purposes of this section—

“due date” means the tenth day of a calendar month;

“revised estimate” means a revised estimate made in the ninth month of the basis period or if there is no revised estimate made in the ninth month of the basis period, the revised estimate made in the sixth month of the basis period.”.

Any person who makes default in furnishing a return in accordance with section 30 or 30a, shall, if he does so without reasonable excuse, be guilty of an offence and shall, on conviction, be liable to a fine not exceeding five thousand ringgit or to imprisonment for a term not exceeding one year or to both.

Kewangan 33

Where a person has been convicted of an offence under subsection (1), the court may make a further order that the person shall comply with the relevant provision of this Act under which the offence has been committed within thirty days, or such other period as the court deems fit, from the date the order is made.

Where in relation to a year of assessment, a person makes default in furnishing a return in accordance with section 30 and no prosecution under subsection (1) has been instituted in relation to that default—

The Director General may require a person to pay an additional amount of penalty in accordance with subsection (3)

in respect of any additional tax which is payable by that person for a year of assessment.

In any prosecution under subsection (1), the burden of proving that a return has been made shall be upon the accused person.”.

Pindaan seksyen 58

dalam perenggan (a), dengan memotong perkataan “or”

pada penghujung perenggan itu;

dalam perenggan (b), dengan menggantikan koma di hujung perenggan itu dengan perkataan “, or”; dan

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dengan memasukkan selepas perenggan (b) perenggan yang berikut:

“(c) fails to furnish an estimate in accordance with subsection 49a(2) or (3), or paragraph 49a(4)(a),”.

Seksyen baru 82a

For the purposes of subsection (1), the conditions and specifications under which any prescribed form is to be furnished shall be determined by the Director General.

For the purposes of subsection (1), a chargeable person may authorize in writing a tax agent to furnish on his behalf a prescribed form in the manner provided for in subsection (1).

A prescribed form furnished in accordance with subsection (3) on behalf of any chargeable person shall be presumed to have been furnished on that chargeable person’s authority, until the contrary is proved, and the chargeable person shall be deemed to be cognizant of its contents.

Where subsection (3) applies—

Any form referred to in subsection (1) is deemed to have been furnished by a chargeable person to the Director

General on the date on which acknowledgement of receipt of the form is transmitted electronically by the Director General to the chargeable person.”.

Jika terdapat apa-apa ketidakselarasan antara mana-mana peruntukan Bahagian ini dengan mana-mana peruntukan Akta ibu, peruntukan Akta ibu adalah terbatal setakat ketidakselarasan itu.

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tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir pada tahun 2009 (asas tahun sebelumnya); dan

tahun taksiran 2010 berkenaan dengan tempoh asas yang berakhir pada tahun 2010 (asas tahun semasa).

Tahun taksiran 2010 berasaskan tahun semasa ialah tahun taksiran yang berasingan yang mengikuti tahun taksiran 2010

berasaskan tahun sebelumnya.

Anggaran dan ansuran bagi tahun taksiran 2010 berkenaan dengan asas tahun semasa dan tahun taksiran 2011

Ketua Pengarah boleh mengikut subseksyen 49a(8) Akta ibu, mengarahkan mana-mana orang yang boleh dikenakan cukai untuk membuat pembayaran melalui ansuran dengan mengambil kira cukai yang kena atau boleh kena dibayar oleh orang yang boleh dikenakan cukai itu bagi tahun taksiran 2010 berkenaan dengan asas tahun semasa pada masa dan mengikut apa-apa amaun sebagaimana yang diarahkan oleh Ketua Pengarah.

Bagi tahun taksiran 2011, anggaran cukai yang kena dibayar berkenaan dengan orang yang boleh dikenakan cukai yang dikemukakan kepada Ketua Pengarah di bawah subseksyen 49a(2) Akta ibu hendaklah tidak kurang daripada lapan puluh lima peratus daripada amaun cukai yang kena dibayar bagi tahun taksiran 2010 berkenaan dengan tahun asas sebelumnya atau, jika cukai yang kena dibayar itu belum ditentukan cukai yang kena dibayar bagi tahun taksiran 2009.

Kewangan 37

Wang daripada Kumpulan Wang yang disebut dalam subseksyen (1) hendaklah dipakai bagi membuat sesuatu pembayaran balik di bawah seksyen 12.

Seksyen 14a Akta Tatacara Kewangan 1957 [Akta 61]

tidak terpakai bagi mana-mana pembayaran balik yang dibuat di bawah seksyen 12.”.

Kewangan 47

Akta 702

SENARAI PINDAAN

Undang-undang yang meminda

Tajuk ringkas

Berkuat kuasa dari

–TIADA–

Undang-Undang Malaysia 48

Akta 702

Akta 702

SENARAI SEKSYEN YANG DIPINDA

Seksyen

Kuasa meminda

Berkuat kuasa dari

–TIADA–