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Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022

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2022
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Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 is Malaysia P.U. (A), cited as P.U. (A) 9 2022, currently marked in force and first recorded in 2022.

Front matterCover and publication detailsOpen
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P.U. (A) 9

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(ELAUN MODAL DIPERCEPAT) (BAS PERSIARAN)

(PINDAAN) 2022

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE)

(EXCURSION BUS) (AMENDMENT) RULES 2022

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 9 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (ELAUN MODAL DIPERCEPAT)

(BAS PERSIARAN) (PINDAAN) 2022

Opening note

Preamble

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  1. Pada menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dan perenggan 10 dan 15 Jadual 3 kepada Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

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(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022.

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(2)

Kaedah-Kaedah ini berkuat kuasa mulai tahun taksiran 2022.

Pindaan kaedah 1

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Seksyen 2

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Kaedah-Kaedah

Cukai

Pendapatan

(Elaun

Modal

Dipercepat)

(Bas Persiaran) 2021 [P.U. (A) 291/2021] dipinda dalam subkaedah 1(2)

dengan memotong perkataan “hingga tahun taksiran 2021”.

Pindaan kaedah 2

Seksyen 3

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Subkaedah 2(2) dipinda—

(b)

, dengan memotong perkataan

“dan”

di hujung perenggan itu:

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(b)

dengan menggantikan perenggan (c), dengan yang berikut:

“(c)

bukan merupakan suatu bas persiaran yang dipulihkan; dan”

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(c)

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

“(d)

diperolehi dalam tempoh tahun taksiran 2020

hingga tahun taksiran 2024.”.

P.U. (A) 9 3

Dibuat 30 Disember 2021

[MOF.TAX(S)700-1/3/54; LHDN.AY.A.600-12/1(29)-177; PN(PU2)80/Jld. 103]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 9 4

INCOME TAX ACT 1967

INCOME TAX (ACCELERATED CAPITAL ALLOWANCE) (EXCURSION BUS)

(AMENDMENT) RULES 2022

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Opening note

Preamble

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  1. In exercise of the powers conferred by paragraph 154(1)(b) of, and paragraphs 10 and 15 of Schedule 3 to, the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the

Income

Tax

(Accelerated Capital Allowance) (Excursion Bus) (Amendment) Rules 2022.

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(2)

These Rules have effect from the year of assessment 2022.

Amendment of rule 1 2.

The Income Tax (Accelerated Capital Allowance) (Excursion Bus) 2021

(Amendment) Rules 2021 [P.U. (A) 291/2021] is amended in subrule 1(2) by deleting the words “until the year of assessment 2021”.

Amendment of rule 2 3.

Subrule 2(2) is amended—

(a)

in paragraph (b), by deleting the word “and” at the end of that paragraph;

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(b)

by substituting for paragraph (c), with the following paragraph;

“(c)

not be a recondition excursion bus; and”

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(c)

by inserting after paragraph (c) the following paragraphs:

“(d)

be acquired within the period of the year of assessment 2020 until the year of assessment 2024.”.

P.U. (A) 9 5

Made 30 December 2021

[MOF.TAX(S)700-1/3/54; LHDN.AY.A.600-12/1(29)-177; PN(PU2)80/Jld. 103]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]

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Common questions

What is Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022?
Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 is Malaysia P.U. (A), cited as P.U. (A) 9 2022, currently marked in force and first recorded in 2022.
Is Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 take effect?
Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 was first recorded in 2022.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 have?
Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 contains 3 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022?
The official text of Kaedah-Kaedah Cukai Pendapatan (Elaun Modal Dipercepat) (Bas Persiaran) (Pindaan) 2022 is published at lom.agc.gov.my.

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