Akta Kewangan 1994 · Updated to 1 Jan 2006 · Bab II
15. Seksyen 108 Akta ibu adalah dipinda—
Official textFrom Laws of Malaysia Online, unchanged
dengan memasukkan selepas subseksyen (2B) subseksyen yang berikut:
" (2c) Notwithstanding any other provision of this Act, where a dividend is paid, credited or distributed with or without deduction of tax during the basis year for the year of assessment 1994, the amount of the dividend received by the shareholder shall be deemed to be a dividend of such a gross amount as after deduction of tax at the rate of thirty-two per cent would be equal to—
the amount in fact paid or credited; or
where the dividend consists of property other than money,the amount of the market value of that property at the time of the dividend's distribution, and a sum equal to the difference between that gross amount and the amount mentioned in paragraph (a) or (b), as the case may be, shall be deemed to have been deducted from the dividend as tax."; dan
dengan memasukkan selepas subseksyen (4B) subseksyen yang berikut:
" (4c) In any case where tax has been deducted or deemed to have been deducted at the rate of thirty-four per cent on any dividend paid, credited or distributed during the basis year for the year of assessment 1994 to which subsection (2c) applies, the compared total shall be determined at the rate of thirty-two per cent."
Pindaan seksyen 110.
Bab III
Pindaan Kepada Akta Petroleum (Cukai Pendapatan) 1967
Bab IV