Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
Official textFrom Laws of Malaysia Online, unchanged
Seksyen 107c Akta ibu dipinda—
dalam subseksyen (2), dengan memasukkan selepas perkataan “paragraph (4)(a)” perkataan “and subsection (4a)”;
dalam subseksyen (4), dengan memasukkan selepas perkataan
“company” di mana-mana jua terdapat perkataan “, other than a company to which subsection (4a) applies”; dan
dengan memasukkan selepas subseksyen (4) subseksyen yang berikut:
“(4a) Where a company first commences operation in a year of assessment, subsections (1), (2) and (3)
shall not apply to the company—
for that year of assessment and the immediate following year of assessment; or
where the company has no basis period for that year of assessment, for the immediate two following years of assessment:
Provided that at the beginning of the basis period for the years of assessment referred to in paragraph (a)
or for the two following years of assessment referred to in paragraph (b), the paid-up capital of that company in respect of ordinary shares is two million five hundred thousand ringgit and less.”.
Kewangan 33
Bahagian XII
Bahagian II
Bab III
Bab V