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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015

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2015
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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petro... is Malaysia P.U. (A), cited as P.U. (A) 183 2015, currently marked in force and first recorded in 2015.

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P.U. (A) 183

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN

BAGI BELANJA PRAPERMULAAN BERHUBUNG DENGAN

PEMBANGUNAN INTEGRASI KILANG PENAPISAN

MINYAK DAN PETROKIMIA) (PINDAAN) 2015

INCOME TAX (DEDUCTION FOR PRE COMMENCEMENT

EXPENSES IN RELATION TO REFINERY AND

PETROCHEMICAL INTEGRATED DEVELOPMENT)

(AMENDMENT) RULES 2015

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

P.U. (A) 183 2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI BELANJA

PRAPERMULAAN BERHUBUNG DENGAN PEMBANGUNAN INTEGRASI KILANG

PENAPISAN MINYAK DAN PETROKIMIA) (PINDAAN) 2015

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) 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

(Potongan bagi

Belanja

Prapermulaan berhubung dengan

Pembangunan

Integrasi

Kilang

Penapisan

Minyak dan

Petrokimia)

(Pindaan) 2015.

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(2)

Kaedah-Kaedah ini hendaklah disifatkan telah mula berkuat kuasa dari tahun taksiran 2010.

Pindaan kaedah 3

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Seksyen 2

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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan berhubung dengan

Pembangunan

Integrasi

Kilang

Penapisan

Minyak dan Petrokimia) 2013 [P.U. (A) 43/2013] dipinda dalam subkaedah 3(2) dengan menggantikan perkataan “empat” dengan perkataan “tujuh”.

Dibuat 7 Ogos 2015

[Per. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Menteri Kewangan Kedua

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 183 3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR PRE-COMMENCEMENT EXPENSES IN RELATION TO

REFINERY AND PETROCHEMICAL INTEGRATED DEVELOPMENT) (AMENDMENT)

RULES 2015

Opening note

Preamble

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  1. IN exercise of the powers conferred by paragraph 154(1)(b) 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 (Deduction for

Pre-Commencement Expenses in relation to Refinery and Petrochemical

Integrated Development) (Amendment) Rules 2015.

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(2)

These Rules shall be deemed to have effect from the year of assessment 2010.

Amendment of rule 3 2.

The Income Tax (Deduction for Pre-Commencement Expenses in relation to

Refinery and Petrochemical Integrated Development) Rules 2013 [P.U. (A) 43/2013] are amended in subrule 3(2) by substituting for the word “four” the word “seven”.

Made 7 August 2015

[Per. 0.3865/449; LHDN.01/35/(S)/42/51/82-71; PN(PU2)80/LXXIX]

DATO’ SERI AHMAD HUSNI BIN MOHAMAD HANADZLAH

Second 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 (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petro... is Malaysia P.U. (A), cited as P.U. (A) 183 2015, currently marked in force and first recorded in 2015.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 take effect?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 was first recorded in 2015.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 have?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015?
The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Belanja Prapermulaan Berhubung Dengan Pembangunan Integrasi Kilang Penapisan Minyak dan Petrokimia) (Pindaan) 2015 is published at lom.agc.gov.my.

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