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Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026

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Enacted
2026
Sections
2

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 333 2026, currently marked in force and first recorded in 2026.

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI KOS PENEMPATAN SEMULA

BAGI SYARIKAT BERSTATUS TUN RAZAK EXCHANGE

MARQUEE) (PINDAAN) 2026

INCOME TAX (DEDUCTION FOR RELOCATION COSTS FOR

TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY)

(AMENDMENT) RULES 2026

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN (POTONGAN BAGI KOS PENEMPATAN

SEMULA BAGI SYARIKAT BERSTATUS TUN RAZAK EXCHANGE MARQUEE)

(PINDAAN) 2026

Opening note

Preamble

  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

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus

Tun Razak Exchange Marquee) (Pindaan) 2026.

(2)

Kaedah-Kaedah ini hendaklah berkuat kuasa mulai tahun taksiran 2026.

Pindaan kaedah 4

Kaedah-Kaedah Cukai Pendapatan (Potongan Bagi Kos Penempatan Semula

Bagi Syarikat Berstatus Tun Razak Exchange Marquee) 2013 [P.U. (A) 30/2013] dipinda dalam subkaedah 4(1) dengan menggantikan perkataan “31 Disember 2025” dengan perkataan “31 Disember 2030”.

Dibuat 19 Ogos 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-540; PN(PU2)80/JLD.117]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Menteri Kewangan II

[Akan dibentangkan di

Dewan

Rakyat mengikut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

3

INCOME TAX ACT 1967

INCOME TAX (DEDUCTION FOR RELOCATION COSTS FOR TUN RAZAK

EXCHANGE MARQUEE STATUS COMPANY) (AMENDMENT) RULES 2026

Opening note

Preamble

  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 Relocation Costs for Tun Razak Exchange Marquee Status Company)

(Amendment) Rules 2026.

(2)

These Rules shall have effect from the year of assessment 2026.

Amendment of rule 4 2.

The Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee

Status Company) Rules 2013 [P.U. (A) 30/2013] are amended in subrule 4(1)

by substituting for the words “31 December 2025” the words “31 December 2030”.

Made 19 August 2026

[MOF.TAX(S)700-2/1/115(48); LHDN.AY.A.600-12/1/7(29)-540; PN(PU2)80/JLD.117]

DATUK SERI AMIR HAMZAH BIN AZIZAN

Finance Minister II

[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 (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is Malaysia P.U. (A), cited as P.U. (A) 333 2026, currently marked in force and first recorded in 2026.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 still in force?
Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 take effect?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 was first recorded in 2026.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 have?
Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 contains 2 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026?
The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Penempatan Semula bagi Syarikat Berstatus Tun Razak Exchange Marquee) (Pindaan) 2026 is published at lom.agc.gov.my.

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