Seksyen 1
Perintah ini bolehlah dinamakan Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000.
P.U. (A)In force
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000
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- Enacted
- 2000
- Sections
- 8
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 is Malaysia P.U. (A), cited as P.U. (A) 426 2000, currently marked in force and first recorded in 2000.
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AKTA CUKAI KEUNTUNGAN HARTA TANAH 1976
PERINTAH CUKAI KEUNTUNGAN HARTA TANAH (PENGECUALIAN) (No.5) 2000
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh subseksyen 9(3) Akta Cukai Keuntungan Harta Tanah 1976 [Akta 169], Menteri membuat perintah yang berikut: Nama
Seksyen 2
Tafsiran
Dalam Perintah ini, "institusi bank" ertinya bank, syarikat kewangan atau bank saudagar yang dilesenkan di bawah Akta Bank dan Institusi-Institusi Kewangan 1989 [Akta 372].
Seksyen 3
Pengecualian
(a)
Menteri mengecualikan mana-mana institusi bank daripada pembayaran cukai keuntungan harta tanah berkenaan dengan keuntungan yang boleh dikenakan cukai yang terakru atas pelupusan segala aset yang boleh dikenakan cukai menurut suatu skim percantuman institusi bank yang disempurnakan antara 24 Oktober 1998 sehingga 31 Ogos 2000.
(b)
Penyempurnaan skim percantuman adalah pada tarikh Bank Negara Malaysia menerima perjanjian jual beli atau perjanjian jual beli bersyarat yang telah ditandatangani oleh institusi bank yang relevan bagi tujuan percantuman.
Seksyen 4
Pembatalan
Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No.4) 1999 [P.U. (A)117/1999] yang disiarkan dalam Warta pada 1 April 1999 dibatalkan.
Dibuat 22 November 2000. [Perb. CR(8.09)248/39/7-95; LHDN. 01/35(S)/42/51/231/7; PN(PU $ ^{2} $ )325/II]
Bagi pihak dan atas nama Menteri Kewangan,
CHAN KONG CHOY
Timbalan Menteri Kewangan
REAL PROPERTY GAINS TAX ACT 1976
REAL PROPERTY GAINS TAX (EXEMPTION) (No.5) ORDER 2000
Opening note
Preamble
- In exercise of the powers conferred by subsection 9(3) of the Real Property Gains Tax Act 1976 [Act 169], the Minister makes the following order: Citation
Seksyen 1
This order may be cited as the Real Property Gains Tax (Exemption) (No. 5) Order 2000.
Seksyen 2
Interpretation
In this Order, "banking institution" means a bank, a finance company or a merchant bank licensed under the Banking and Financial Institutions Act 1989 [Act 372].
Seksyen 3
Exemption
(a)
The Minister exempts any banking institution from payment of real property gains tax in respect of the chargeable gains accruing on the disposal of all chargeable assets pursuant to a scheme of merger of banking institutions which is completed between 24 October 1998 until 31 August 2000.
(b)
The completion of the merger scheme is on the date that Bank Negara Malaysia receives the sale and purchase agreement or the conditional sale and purchase agreement signed by the relevant banking institutions for the purpose of the merger.
Seksyen 4
Revocation
The Real Property Gains Tax (Exemption) (No. 4) Order 1999 [P.U. (A) 117/1999] published in the Gazette on 1 April 1999 is revoked.
Made 22 November 2000.
[Perb. CR(8.09)248/39/7-95; LHDN. 01/35(S)/42/51/231/7; PN(PU $ ^{2} $ )325/II]
On behalf and in the name of the Minister of Finance,
CHAN KONG CHOY Deputy Minister of Finance
[To be laid before the Dewan Rakyat persuant to subsection 9(4) of the Real Property Gains Tax Act 1976]
Hakcipta Pencetak H
Common questions
- What is Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000?
- Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 is Malaysia P.U. (A), cited as P.U. (A) 426 2000, currently marked in force and first recorded in 2000.
- Is Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 still in force?
- Yes — Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 is currently in force.
- When did Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 take effect?
- Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 was first recorded in 2000.
- How many sections does Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 have?
- Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 contains 8 sections.
- Where can I read the official version of Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000?
- The official text of Perintah Cukai Keuntungan Harta Tanah (Pengecualian) (No. 5) 2000 is published at lom.agc.gov.my.
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