Akta Kewangan 1993

Akta Cukai Pendapatan Tambahan 1967 adalah agra sq, dimansuhkan mengikut cara yang dinyatakan dalam

Seksyen 4 hendaklah berkuatkuasa bagi tahun Pendapatan taksiran 1994 dan tahun-tahun taksiram yang berikutnya. '9°”

Undang-undang Malaysia AKTA 497

Seksyen 6(b) hendaklah disifatkan telah berkuatkuasa bagi tahun taksiran 1989.

Seksyen 7 hendaklah disifatkan telah mula berkuatkuasa pada 30hb Oktober 1992.

dengan memotong perkataan “and” di hujung perenggan (d);

dengan menggantikan noktah di hujung perenggan (e) dengan tanda baca dan perkataan

“: and”; dan

>

dengan memasukkan, selepas perenggan (e), perenggan yang berikut:

“(f) an amount equal to the expenditure incurred by the relevant person in the relevant period in respect of translation into or publication in the national language of cultural, literary, professional, scientific or technical books approved by the Dewan Bahasa dan Pustaka.”.

Seksyen 5. Akta ibu adalah dipinda dengan memasukkan, baru 60r. selepas

“Invest-ment holding company.

seksyen 60g, seksyen yang berikut:

the amount of deduction to be made shall not exceed five per cent of the gross income consisting of dividend, interest and rent for that basis period; and

where, by reason of an absence or insufficiency of aggregate income for that year of assessment, effect cannot be given or cannot be given in full to any deduction falling to be made to the investment holding company under this section for that year, that deduction which has not been so made shall not be made to the investment holding com-pany for any subsequent year of assessment.

8 Undang-undang Malaysia AKTA 497

In: this. section—

“investment holding: company” means a company whose activities consist wholly in the making of investments and whose income is derived: therefrom;

“permitted expenses” means expenses incurred by an investment: holding company. in respect of—

dengan menggantikan kadar-kadar dalam perenggan 1 Bahagian I dengan kadar-kadar yang berikut:

“Chargeable Income Rate of

Income Tax

For every ringgit of the first 2 per cent

$2,500

For every ringgit of the next 5 per cent

$2,500

For every ringgit of the next 8 per cent

$5,000

For every ringgit of the next 10 per cent

$10,000

For every ringgit of the next 15 per cent

$15,000

For every ringgit of the next 21 per cent

$15,000

For every ringgit of the next - 26 per cent

$20,000

For every ringgit of the next 31 per cent

$30,000

For every ringgit exceeding 34 per cent

$100,000 ”

’

dengan menggantikan angka “35” yang terdapat oe perenggan 2 Bahagian I dengan angka

Kewangan

dengan menggantikan kadar-kadar dalam

Bahagian [V dengan kadar-kadar yang berikut:

“Chargeable Income Rate of

Income Tax

For every ringgit of the first 2 per cent

$10,000

For every ringgit of the next 4 per cent

$10,000

For every ringgit of the next 7 per cent

$10,000

For every ringgit of the next 10 per cent

$10,000

For every ringgit of the next 13 per cent

$10,000

For every ringgit of the next 17 per cent

$25,000

For every ringgit of the next 22 per cent

$25,000

For every ringgit of the next 26 per cent

$50,000

For every ringgit of the next 29 per cent

$100,000

For every ringgit of the next 32 per cent

$250,000

For every ringgit exceeding 34 per cent

$500,000 m

dalam. perenggan 25a, dengan memasukkan, selepas. perkataan “gratuity”, perkataan-perkataan “‘or by way of payment in lieu of leave”;

dalam perenggan 35—

dengan menggantikan noktah di hujung subperenggan (b) dengan tanda baca dan co perkataan “; or”; dan

Pindaan

Jadual 6.

11

12 Undang-undang Malaysia AKTA 497

Seksyen 9 Akta Setem 1949, yang disebut “Akta seksyen 9. ibu” dalam Bab ini, adalah dipinda, dalam subseksyen

, dengan menggantikan perenggan (c) dengan perenggan yang berikut:

“(c) that the said banker, stockbroker or insurer do pay on the Ist day of January and the Ist day of July in each year to the Collector the amount due and collected thereon as duties on such unstamped cheques, contract notes or policies.of insurance, and where he fails to pay the amount due on each date specified or within eight days immediately thereafter, he shall in addition to the amount due pay a further amount of five hundred ringgit or ten per centum of the amount due whichever is the greater and any amount due shall be recoverable as a debt due to the

Government;”.

Seseorang jurubank, broker saham. atau penanggung insurans yang diberikuasa di bawah subseksyen (1) seksyen 9 Akta ibu sebelum l1hb

Januari 1993 hendaklah, mulai dari tarikh»itu, menjadi tertakluk kepada syarat-syarat dalam subseksyen itu sebagaimana yang dipinda oleh subseksyen (1) seksyen ini.

Kewangan

13

:

-a.sale under.a duly stamped agreement

of: the: instrument. of : transfer.”’.

in, the.case of a settlement or gift, the date. of execution of the instrument of

.trust.or settlement or gift; or in\ the. case of a transfer implementing of ssale and purchase, the date of-execution.of that agreement; or in the-case of.a transfer of any property-granted by .asstatutory body, a local authority :or:any co-operative society registered: under:any laws relating to co-operative - societies, ‘the. date when the final: terms: of:transfer. had been communicated to: the transferee, and in the case: of.subsequent:resale of that

‘property, the ‘date: of:consent “by the statutory body:or localiauthority. or the board of: the co-operative ‘society for that resale; or in the.case: ofa transfer: under a duly-stamped -sale:.and: purchase ‘agreement where financial ‘arrangements | have been made in .accordance ‘with the

Syariah, the date ofsexecution of' that agreement; or in any other case,’ the date ofexecution seksyen 12a.

ld Undang-undang Malaysia AKTA 497

$1.00 on the first $100,000;

Seksyen 3 Akta Kewangan 1991 adalah seksyen 3, dipinda—

Pindaan dalam perenggan (a) dan (b) subseksyen

hendaklah masing-masingnya berkuatkuasa bagi tahun taksiran 1991 and 1992, ©

Kewangan 15

Pemansuhan Akta yang tersebut dalam subseksyen Pendapatan

tidaklah menyentuh kuatkuasanya bagi mana-mana [Zmbahan tahun taksiran sebelum tahun taksiran 1993. ;