P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017

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Enacted: 2017
Sections: 2

Front matterCover and publication detailsOpen

P.U. (A) 449

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(PERKIRAAN PENENTUAN HARGA AWAL)

(PINDAAN) 2017

INCOME TAX (ADVANCE PRICING ARRANGEMENT)

(AMENDMENT) RULES 2017

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 449 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN

(PERKIRAAN PENENTUAN HARGA AWAL) (PINDAAN) 2017

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(eb) dan (ec) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017.

(2)

Kaedah-Kaedah ini mula berkuat kuasa pada 1 Januari 2018.

Kaedah baharu 23

Seksyen 2

Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) 2012

[P.U. (A) 133/2012] dipinda dengan memasukkan selepas kaedah 22 kaedah yang berikut:

“Fi dan bayaran lain 23.

(1)

Pembayar cukai hendaklah membayar—

(a)

berkenaan dengan suatu permohonan untuk perkiraan penentuan harga awal di bawah kaedah 5—

(i)

fi permohonan yang tidak boleh dibayar balik berjumlah lima ribu ringgit yang hendaklah disertakan dengan permohonan itu; dan

(ii)

apa-apa perbelanjaan sebagaimana yang ditentukan oleh Ketua Pengarah; dan

P.U. (A) 449 3

(b)

berkenaan dengan suatu permohonan untuk pembaharuan perkiraan penentuan harga awal di bawah kaedah 20—

(i)

fi permohonan yang tidak boleh dibayar balik berjumlah lima ribu ringgit yang hendaklah disertakan bersama permohonan itu; dan

(ii)

apa-apa perbelanjaan sebagaimana yang ditentukan oleh Ketua Pengarah.

(2)

Fi dan bayaran yang dinyatakan dalam perenggan (1)(a) dan (b)

hendaklah kena dibayar walaupun pembayar cukai menarik balik permohonan itu.”.

Dibuat 22 Disember 2017

[Perb. 0.6869147(SJ.2)JLD.2(SK.6); LHDN.01/10.5-1/60-20; PN(PU2)80/LXXXVIII]

DATUK SERI JOHARI BIN ABDUL GHANI

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 449 4

INCOME TAX ACT 1967

INCOME TAX (ADVANCE PRICING ARRANGEMENT) (AMENDMENT) RULES 2017

Opening note

Preamble

IN exercise of the powers conferred by paragraphs 154(1)(eb) and (ec) 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 Income Tax (Advance Pricing

Arrangement) (Amendment) Rules 2017.

(2)

These Rules come into operation on 1 January 2018.

New rule 23 2.

The Income Tax (Advance Pricing Arrangement) Rules 2012 [P.U. (A) 133/2012]

are amended by inserting after rule 22 the following rule:

“Fee and other payment 23.

(1)

A taxpayer shall pay—

(a)

in respect of an application for advanced pricing arrangement under rule 5—

(i)

a non-refundable application fee of five thousand ringgit which shall accompany the application; and

(ii)

any expenses as the Director General may determine;

and

(b)

in respect of an application for renewal of advance pricing arrangement under rule 20—

(i)

a non-refundable application fee of five thousand ringgit which shall accompany the application; and

P.U. (A) 449 5

(ii)

any expenses as the Director General may determine.

(2)

Fee and payment specified in paragraphs (1)(a) and (b) shall be payable notwithstanding that the taxpayer withdraws the application.”.

Made 22 December 2017

[Perb. 0.6869147(SJ.2)JLD.2(SK.6);LHDN.01/10.5-1/60-20; PN(PU2)80/LXXXVIII]

DATUK SERI JOHARI BIN ABDUL GHANI

Second Minister of Finance

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

Income Tax Act 1967]

Common questions

What is Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017?: Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 is Malaysia P.U. (A), cited as P.U. (A) 449 2017, currently marked in force and first recorded in 2017.
Is Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 take effect?: Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 was first recorded in 2017.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 have?: Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017?: The official text of Kaedah-Kaedah Cukai Pendapatan (Perkiraan Penentuan Harga Awal) (Pindaan) 2017 is published at lom.agc.gov.my.

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