Seksyen 1
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020.
Pindaan Jadual 2
P.U. (A)In force
Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020
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- Enacted
- 2020
- Sections
- 2
Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 is Malaysia P.U. (A), cited as P.U. (A) 267 2020, currently marked in force and first recorded in 2020.
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P.U. (A) 267
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN
AUTOMATIK MAKLUMAT AKAUN KEWANGAN)
(PINDAAN) 2020
INCOME TAX (AUTOMATIC EXCHANGE OF FINANCIAL
ACCOUNT INFORMATION) (AMENDMENT) RULES 2020
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 267 2
AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (PERTUKARAN AUTOMATIK
MAKLUMAT AKAUN KEWANGAN) (PINDAAN) 2020
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(c) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama
Seksyen 2
Kaedah-Kaedah
Cukai
Pendapatan
(Pertukaran
Automatik
Maklumat
Akaun Kewangan) 2016 [P.U. (A) 355/2016] dipinda dengan menggantikan Jadual 2
dengan jadual yang berikut:
“JADUAL 2
[Perenggan 4(4)(b)]
Akaun Dikecualikan
Bagi maksud Standard, Akaun Dikecualikan adalah suatu akaun depositori yang dorman
(selain Kontrak Anuiti)—
(b)
jika pemegang akaun tidak pernah memulakan transaksi berkenaan dengan akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan Pelapor dalam tempoh tiga tahun terdahulu;
(c)
jika pemegang akaun tidak berhubung dengan Institusi Kewangan Pelapor mengenai akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan Pelapor dalam tempoh enam tahun terdahulu; dan
P.U. (A) 267 3
(d)
berhubung dengan Kontrak Insurans Nilai Tunai, jika Institusi Kewangan Pelapor tidak berhubung dengan pemegang akaun mengenai akaun itu atau apa-apa akaun lain yang dipegang oleh pemegang akaun itu dengan Institusi Kewangan
Pelapor dalam tempoh enam tahun terdahulu.”.
Dibuat 28 Ogos 2020
[Perb.MOF.TAX(S)700-12/5/5; PN(PU2)491/IV]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
P.U. (A) 267 4
INCOME TAX ACT 1967
INCOME TAX (AUTOMATIC EXCHANGE OF FINANCIAL ACCOUNT INFORMATION)
(AMENDMENT) RULES 2020
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 154(1)(c) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation 1. These rules may be cited as the Income Tax (Automatic Exchange of Financial Account Information) (Amendment) Rules 2020. Amendment of Schedule 2 2. The Income Tax (Automatic Exchange of Financial Account Information) Rules 2016 [P.U. (A) 355/2016] is amended by substituting for Schedule 2 the following schedule: “SCHEDULE 2 [Paragraph 4(4)(b)] Excluded Account For the purposes of the Standard, an Excluded Account is a depository account which is dormant (other than an Annuity Contract)—
(b)
where the account holder has not initiated a transaction with regard to the account or any other account held by the account holder with the
Reporting Financial Institution in the previous three years;
(c)
where the account holder has not communicated with the Reporting Financial
Institution regarding the account or any other account held by the account holder with the Reporting Financial Institution in the previous six years; and
P.U. (A) 267 5
(d)
in relation to a Cash Value Insurance Contract, where the Reporting Financial
Institution has not communicated with the account holder regarding the account or any other account held by the account holder with the Reporting Financial
Institution in the previous six years.”.
Made 28 August 2020
[Perb.MOF.TAX(S)700-12/5/5; PN(PU2)491/IV]
DATO’ SRI TENGKU 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]
Common questions
- What is Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020?
- Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 is Malaysia P.U. (A), cited as P.U. (A) 267 2020, currently marked in force and first recorded in 2020.
- Is Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 still in force?
- Yes — Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 is currently in force.
- When did Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 take effect?
- Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 was first recorded in 2020.
- How many sections does Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 have?
- Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 contains 2 sections.
- Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020?
- The official text of Kaedah-Kaedah Cukai Pendapatan (Pertukaran Automatik Maklumat Akaun Kewangan) (Pindaan) 2020 is published at lom.agc.gov.my.
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