Seksyen 1
(1)
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan
Insurans Semula) 2018.
P.U. (A)In force
Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018
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- Enacted
- 2018
- Sections
- 2
Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 is Malaysia P.U. (A), cited as P.U. (A) 383 2018, currently marked in force and first recorded in 2018.
Front matterCover and publication detailsOpenClose
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN (KEHENDAK
BAGI PENANGGUNG INSURANS YANG MENJALANKAN
PERNIAGAAN INSURANS SEMULA) 2018
INCOME TAX (REQUIREMENTS FOR INSURER CARRYING
ON RE-INSURANCE BUSINESS) RULES 2018
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (KEHENDAK BAGI PENANGGUNG INSURANS
YANG MENJALANKAN PERNIAGAAN INSURANS SEMULA) 2018
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama subseksyen 60A(3) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Kehendak bagi penanggung insurans yang menjalankan perniagaan insurans semula
(1)
Bagi maksud subseksyen 60A(3) Akta, suatu penanggung insurans yang menjalankan perniagaan insurans semula bagi tahun taksiran yang berkaitan hendaklah memenuhi syarat yang berikut:
(b)
melakukan perbelanjaan operasi tahunan sekurang-kurangnya empat juta ringgit (RM4,000,000.00) di Malaysia.
(2)
Bagi maksud subkaedah (1), “pekerja sepenuh masa” ertinya pekerja berkemahiran tinggi yang merupakan pengurus, ahli profesional, juruteknik atau ahli profesional bersekutu yang terlibat dalam merumus, merancang, mengelola dan melaksanakan polisi, menjalankan penyelidikan atau menggunakan kaedah saintifik.
3
[Akan dibentangkan di Dewan Rakyat menurut subseksyen 154(2) Akta Cukai
Pendapatan 1967]
Dibuat 31 Disember 2018
[CR(8.09)294/6/4-18(SJ.5)(2018)JLD.2; PN(PU2)80/XCII]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Timbalan Perdana Menteri yang menjalankan fungsi-fungsi Menteri Kewangan
4
INCOME TAX ACT 1967
INCOME TAX (REQUIREMENTS FOR INSURER CARRYING ON RE-INSURANCE BUSINESS)
RULES 2018
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 154(1)(b) read together with subsection 60A(3) of 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 the Income Tax (Requirements for
Insurer Carrying on Re-insurance Business) Rules 2018.
(2)
These Rules have effect from the year of assessment 2019.
Requirements for insurer carrying on re-insurance business 2.
(1)
For the purpose of subsection 60A(3) of the Act, an insurer who carries on a re-insurance business for the relevant year of assessment shall fulfill the following requirements:
(b)
incurs an annual operating expenditure of at least four million ringgit (RM4,000,000.00) in Malaysia.
(2)
For the purpose of subrule (1), “full time employees” means high-skilled staff who are managers, professionals, technicians or associate professionals involved in formulating, planning, organizing and executing policies, conducting research or applying scientific methods.
5
[To be laid before Dewan Rakyat pursuant to subsection 154(2) of the Income Tax
Act 1967]
Made 31 December 2018
[CR(8.09)294/6/4-18(SJ.5)(2018)JLD.2; PN(PU2)80/XCII]
DATO' SERI DR. WAN AZIZAH BINTI DR. WAN ISMAIL
Deputy Prime Minister exercising the functions of the Minister of Finance
Common questions
- What is Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018?
- Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 is Malaysia P.U. (A), cited as P.U. (A) 383 2018, currently marked in force and first recorded in 2018.
- Is Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 still in force?
- Yes — Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 is currently in force.
- When did Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 take effect?
- Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 was first recorded in 2018.
- How many sections does Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 have?
- Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 contains 2 sections.
- Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018?
- The official text of Kaedah-Kaedah Cukai Pendapatan (Kehendak bagi Penanggung Insurans yang Menjalankan Perniagaan Insurans Semula) 2018 is published at lom.agc.gov.my.
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