Akta Kewangan (No. 2) 2023 · Updated to 29 Dec 2023 · Chapter 19
31. Pindaan Jadual 1
Feedback & supportJadual 1 kepada Akta ibu dipinda dengan memasukkan selepas Bahagian XX bahagian yang berikut:
“Part XXI
Notwithstanding Part I, income tax shall be charged for a year of assessment on the income of a company, limited liability partnership, trust body or co-operative society from the disposal of capital asset referred to in paragraph 4(aa) at the following rates:
in relation to a disposal of capital asset situated in Malaysia which was acquired before 1 January 2024—
at the rate of 10 per cent on every ringgit of the chargeable income from the disposal of the capital asset; or
Kewangan (No. 2)
at the rate of 2 per cent of gross on the disposal price of the capital asset;
in relation to a disposal of capital asset situated in Malaysia which was acquired on or after 1 January 2024 at the rate of 10 per cent on every ringgit of the chargeable income from the disposal of the capital asset;
in relation to a disposal of capital asset other than a disposal under paragraph (a) and (b), at the applicable rate to the company, limited liability partnership, trust body or co-operative society as specified under Part I or IV on every ringgit of the chargeable income from the disposal of the capital asset.”.