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Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023

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Enacted
2023
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11

Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 132 2023, currently marked in force and first recorded in 2023.

Front matterCover and publication detailsOpen
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WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

PERATURAN-PERATURAN LEVI KEUNTUNGAN

LUAR BIASA (PINDAAN) 2023

WINDFALL PROFIT LEVY (AMENDMENT)

REGULATIONS 2023

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

2

AKTA LEVI KEUNTUNGAN LUAR BIASA 1998

PERATURAN-PERATURAN LEVI KEUNTUNGAN LUAR BIASA (PINDAAN) 2023

Opening note

Preamble

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  1. PADA menjalankan kuasa yang diberikan oleh seksyen 28 Akta Levi Keuntungan Luar Biasa 1998 [Akta 592], Menteri membuat peraturan-peraturan yang berikut: Nama dan permulaan kuat kuasa

Seksyen 2

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Pemotongan peraturan 3

Peraturan-Peraturan Levi Keuntungan Luar Biasa 1998 [P. U. (A) 493/1998], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dengan memotong peraturan 3.

Seksyen 3

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Pindaan peraturan 4

Subperaturan 4(1) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 4

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Pindaan peraturan 5

Subperaturan 5(3) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Pindaan peraturan 7

Seksyen 5

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Peraturan 7 Peraturan-Peraturan ibu dipinda—

(a)

dalam perenggan (b), dengan memotong perkataan “atau”;

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(b)

dalam perenggan (c), dengan menggantikan noktah di hujung perenggan itu dengan perkataan “; atau” ; dan

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(c)

dengan memasukkan selepas perenggan (c) perenggan yang berikut:

“(d) terhenti menjadi seorang pengeluar.”.

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Seksyen 6

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Pindaan peraturan 8

Subperaturan 8(2) Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Pindaan peraturan 10

Seksyen 7

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Peraturan 10 Peraturan-Peraturan ibu dipinda dengan menggantikan perkataan

“borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh Ketua Pengarah”.

Seksyen 8

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Pindaan tajuk Bahagian V

Tajuk Bahagian V Peraturan-Peraturan ibu dipinda dengan memasukkan selepas perkataan “LEVI” perkataan “ATAU PENALTI”.

Pindaan peraturan 14

Seksyen 9

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Peraturan 14 Peraturan-Peraturan ibu dipinda—

(i)

dengan memasukkan selepas perkataan “levi” perkataan “atau penalti”;

dan

(ii)

dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “bentuk dan mengikut cara yang ditentukan oleh

Ketua Pengarah”; dan 4

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(b)

dalam subperaturan (3), dengan menggantikan perkataan “borang yang ditetapkan” dengan perkataan “permohonan yang dibuat di bawah subperaturan (1)”.

Pindaan Jadual Pertama

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Seksyen 10

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Peraturan-Peraturan ibu dipinda dalam Jadual Pertama—

(a)

dengan memotong butiran 1, 2, 3 dan 6 dan butir-butir yang berhubungan dengannya; dan

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(b)

dengan memotong borang WPA. No. 1, WPA. No. 2, WPA. No. 3 dan

JKED No. 2.

Dibuat 18 April 2023

[SULIT.KE.HD(122)860/02 Klt.5(3); MOF.TAX(R)700-2/2/30; PN(PU2)599/II]

ANWAR BIN IBRAHIM

Menteri Kewangan

5

WINDFALL PROFIT LEVY ACT 1998

WINDFALL PROFIT LEVY (AMENDMENT) REGULATIONS 2023

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Opening note

Preamble

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  1. IN exercise of the powers conferred by section 28 of the Windfall Profit Levy Act 1998 [Act 592], the Minister makes the following regulations: Citation and commencement 1.

(1)

These regulations may be cited as the Windfall Profit Levy (Amendment)

Regulations 2023.

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(2)

These Regulations are deemed to have come into operation on 1 January 2023.

Deletion of regulation 3 2.

The Windfall Profit Levy Regulations 1998 [P. U. (A) 493/1998], which are referred to as the “principal Regulations” in these Regulations, are amended by deleting regulation 3.

Amendment of regulation 4 3.

Subregulation 4(1) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 5 4.

Subregulation 5(3) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 7 5.

Regulation 7 of the principal Regulations is amended—

(a)

in paragraph (b), by deleting the word “or”;

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(b)

in paragraph (c), by substituting for the fullstop at the end of the paragraph the words “; or” ; and

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(c)

by inserting after paragraph (c) the following paragraph:

“(d) ceased to be a producer.”.

Amendment of regulation 8 6.

Subregulation 8(2) of the principal Regulations is amended by substituting for the words “the prescribed form” the words “the form and manner as determined by the Director General”.

Amendment of regulation 10 7.

Regulation 10 of the principal Regulations is amended by substituting for the words

“the prescribed form” the words “the form and manner as determined by the

Director General”.

Amendment of heading of Part V

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Seksyen 8

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The heading of Part V of the principal Regulations is amended by inserting after the word “LEVY” the words “OR PENALTY”.

Amendment of regulation 14 9.

Regulation 14 of the principal Regulations is amended—

(i)

by inserting after the word “levy” the words “or penalty”; and

(ii)

by substituting for the words “the prescribed form” the words

“the form and manner as determined by the Director General”; and

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(b)

in subregulation (3), by substituting for the words “the prescribed form” the words “the application made under subregulation (1)”.

7

Amendment of First Schedule 10.

The principal Regulations are amended in the First Schedule—

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(a)

by deleting items 1, 2, 3 and 6 and the particulars relating to it; and

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(b)

by deleting forms WPA. No. 1, WPA. No. 2, WPA. No. 3 and JKED No. 2.

Made 18 April 2023

[SULIT.KE.HD(122)860/02Klt.5(3); MOF.TAX(R)700-2/2/30; PN(PU2)599/II]

ANWAR BIN IBRAHIM

Minister of Finance

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Common questions

What is Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023?
Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 132 2023, currently marked in force and first recorded in 2023.
Is Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 still in force?
Yes — Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 is currently in force.
When did Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 take effect?
Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 was first recorded in 2023.
How many sections does Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 have?
Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 contains 11 sections.
Where can I read the official version of Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023?
The official text of Peraturan-Peraturan Levi Keuntungan Luar Biasa (Pindaan) 2023 is published at lom.agc.gov.my.

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