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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Bayaran Premium Kepada Perbadanan Insurans Deposit Malaysia) (Pindaan) 2018 is Malaysia P.U. (A), cited as P.U. (A) 311 2018, currently marked in force and first recorded in 2018.
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
KAEDAH-KAEDAH CUKAI PENDAPATAN
(POTONGAN BAGI BAYARAN PREMIUM KEPADA
PERBADANAN INSURANS DEPOSIT MALAYSIA)
(PINDAAN) 2018
INCOME TAX (DEDUCTION FOR PAYMENT OF PREMIUM
TO MALAYSIA DEPOSIT INSURANCE CORPORATION)
(AMENDMENT) RULES 2018
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
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AKTA CUKAI PENDAPATAN 1967
KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BAYARAN PREMIUM
KEPADA PERBADANAN INSURANS DEPOSIT MALAYSIA) (PINDAAN) 2018
Opening note
Kaedah-kaedah ini bolehlah dinamakan Kaedah-Kaedah Cukai Pendapatan
(Potongan bagi Bayaran Premium kepada Perbadanan Insurans Deposit Malaysia)
(Pindaan) 2018.
Kaedah–Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2018.
Pindaan kaedah 1
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Bayaran Premium kepada
Perbadanan Insurans Deposit Malaysia) 2013 [P.U. (A) 131/2013], yang disebut
“Kaedah-Kaedah ibu” dalam Kaedah-Kaedah ini, dipinda dalam subkaedah 1(3) dengan memotong perkataan “dan pengendali takaful atau syarikat insurans yang diperuntukkan dalam subseksyen 36(2)”.
Pindaan kaedah 2
Kaedah 2 Kaedah-Kaedah ibu dipinda dengan menggantikan perkataan
“subseksyen 36(1) dan (2)” dengan perkataan “subseksyen 36(1)”.
Pindaan kaedah 3
Perenggan 3(2)(b) Kaedah-Kaedah ibu dipinda—
dengan menggantikan perkataan “subseksyen 36(1)dan (2)” dengan perkataan “subseksyen 36(1)”.
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Dibuat 23 November 2018
[Perb.(8.09)248/40/7-1411VOL.2(51); LHDN.01/35/(S)/42/51/286-39; PN(PU2)80/XCI]
LIM GUAN ENG
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 154(2)
Akta Cukai Pendapatan 1967]
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INCOME TAX ACT 1967
INCOME TAX (DEDUCTION FOR PAYMENT OF PREMIUM TO MALAYSIA DEPOSIT
INSURANCE CORPORATION) (AMENDMENT) RULES 2018
Opening note
These rules may be cited as the Income Tax (Deduction for Payment of
Premium to Malaysia Deposit Insurance Corporation) (Amendment) Rules 2018.
These Rules are deemed to have come into operation from the year of assessment 2018.
Amendment of rule 1 2.
The Income Tax (Deduction for Payment of Premium to Malaysia Deposit Insurance
Corporation) Rules 2013 [P.U. (A) 131/2013], which are referred to as the “principal
Rules” in these Rules, are amended in subrule 1(3) by deleting the words “and a takaful operator or an insurance company provided in subsection 36(2)”.
Amendment of rule 2 3.
Rule 2 of the principal Rules is amended by substituting for the words
“subsections 36 (1) and (2)” the words “subsection 36(1)”.
Amendment of rule 3 4.
Paragraph 3(2)(b) of the principal Rules is amended—
by substituting for the words “subsections 36(1) and (2)” the words
“subsection 36(1)”.
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Made 23 November 2018
[Perb.(8.09)248/40/7-1411VOL.2(51); LHDN.01/35/(S)/42/51/286-39; PN(PU2)80/XCI]
LIM GUAN ENG
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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