Akta Kewangan 2007 · Updated to 1 Oct 2018 · Bahagian I · Pindaan Kepada Akta Cukai Pendapatan 1967
33. Pindaan Jadual 1
Official textFrom Laws of Malaysia Online, unchanged
Jadual 1 kepada Akta ibu dipinda—
dalam Bahagian I—
dalam perenggan 2 dan 2a, dengan menggantikan perkataan “27 per cent” di mana-mana jua terdapat dengan perkataan “26 per cent for the year of assessment 2008 and 25 per cent for the subsequent years of assessment”; dan
dengan memasukkan selepas perenggan 3
perenggan yang berikut:
“4. Income tax shall be charged for a year of assessment on the chargeable income of an operator from inward re-takaful business or offshore takaful business at the rate of 5 per cent on every ringgit of the chargeable income.”;
dalam Bahagian X dalam subperenggan 1(b), dengan menggantikan perkataan “27% of gross” dengan perkataan
“26% of gross for the year of assessment 2008 and 25%
of gross for the subsequent years of assessment”; dan
dengan memasukkan selepas Bahagian X Bahagian yang berikut:
“Part XI
Notwithstanding Part I, income tax shall be charged on the income of—
a participant other than a participant which is a resident company consisting of income distributed to that participant referred to in section 109e which is derived from Malaysia at the rate of .. .. ..8% of gross; and
a participant which is a non-resident company consisting of income distributed to that participant referred to in section 109e which is derived from Malaysia at the rate of .. .. ..26% of gross for the year of assessment 2008 and 25% of gross for the subsequent years of assessment.
Kewangan 41
Bahagian XII
Part XII
Bahagian II
Peruntukan Kecualian dan Peralihan
Bab III
Pindaan Kepada Akta Setem 1949
Bab IV
Bab V