Seksyen 26
Jadual 1 kepada Akta ibu dipinda—
(a)
dalam Bahagian I, dalam perenggan 2—
(i)
dengan menomborkan semula perenggan sedia ada sebagai subperenggan (1); dan
Undang-Undang Malaysia 24
Akta 833
(ii)
dengan memasukkan selepas subperenggan (1) yang dinomborkan semula subperenggan yang berikut:
“(2) Notwithstanding subparagraph (1), income tax shall be charged for a year of assessment on the chargeable income of a company other than a company to which paragraph 2a applies which has chargeable income exceeding one hundred million ringgit in the basis period for the year of assessment 2022 at the following rates:
Chargeable income
RM
Rate of income tax
For every ringgit of the first 100,000,000 24 per cent
For every ringgit exceeding 100,000,000 33 per cent”; dan
(b)
dengan memasukkan selepas Bahagian XVIII bahagian yang berikut:
“Part XIX
Notwithstanding Parts I, II and IV, income tax shall be charged for a year of assessment on the income of a unit holder other than an individual referred to in section 109da which is derived from Malaysia at the rate of 24 per cent of gross.