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Perintah Cukai Pendapatan (Pengecualian) (No. 20) 2007 (Pindaan) 2023 is Malaysia P.U. (A), cited as P.U. (A) 304 2023, currently marked in force and first recorded in 2023.
P.U. (A) 304
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 20) 2007 (PINDAAN) 2023
INCOME TAX (EXEMPTION) (NO. 20) 2007
(AMENDMENT) ORDER 2023
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 304 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 20) 2007 (PINDAAN) 2023
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 20) 2007 (Pindaan) 2023.
Kecuali bagi perenggan 2, 3 dan 5, Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2021.
Perenggan 2 dan 3, dan subperenggan 5(a) disifatkan telah mula berkuat kuasa mulai tahun taksiran 2007.
Pindaan perenggan 2
Perintah Cukai Pendapatan (Pengecualian) (No. 20) 2007 [P.U. (A) 418/2007], yang disebut “Perintah ibu” dalam Perintah ini, dipinda dalam subperenggan 2(1) dengan menggantikan takrif “aktiviti yang layak” dengan takrif yang berikut:
‘ “aktiviti yang layak” ertinya aktiviti sebagaimana yang diperuntukkan di bawah subperenggan 2A(2);’.
Pindaan perenggan 2A
Perenggan 2A Perintah ibu dipinda—
dengan menomborkan semula perenggan sedia ada sebagai subperenggan (1); dan
P.U. (A) 304 3
dengan memasukkan selepas subperenggan (1) yang dinomborkan semula itu subperenggan yang berikut:
“(2) Bagi maksud Perintah ini, “aktiviti yang layak” ertinya suatu aktiviti yang dinyatakan dalam ruang (3) Jadual berhubung dengan sektor yang dinyatakan dalam ruang
Perenggan 7
Perintah ibu dipinda dengan menggantikan perkataan
“31 Disember 2020” dengan perkataan “31 Disember 2024”.
Pindaan Jadual
Jadual kepada Perintah ibu dipinda—
dengan menggantikan perkataan
“JADUAL”
dengan perkataan yang berikut:
“JADUAL
[Subperenggan 2A(2)]”;
dengan memotong perkataan “dan” di hujung subbutiran (c);
dengan memasukkan selepas butiran 6 dan butir-butir yang berhubungan dengannya butiran dan butir-butir yang berikut:
“7.
Perniagaan dan perkhidmatan digital
Teknologi digital memuncul.”.
Dibuat 2 Oktober 2023
[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-213; PN(PU2)80/JLD.110]
ANWAR BIN IBRAHIM
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 304 5
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 20) 2007 (AMENDMENT) ORDER 2023
Opening note
This order may be cited as the Income Tax (Exemption) (No. 20) 2007
(Amendment) Order 2023.
Except for paragraphs 2, 3 and 5, this Order is deemed to have come into operation from the year of assessment 2021.
Paragraphs 2 and 3, and subparagraph 5(a) are deemed to have come into operation from the year of assessment 2007.
Subparagraphs 5(b) and (c) are deemed to have come into operation on 1 January 2021.
Amendment of paragraph 2 2.
The Income Tax (Exemption) (No. 20) Order 2007 [P.U. (A) 418/2007], which is referred to as the “principal Order” in this Order, is amended in subparagraph 2(1)
by substituting for the definition of “qualifying activity” the following definition:
‘ “qualifying activity” means the activity as provided under subparagraph 2A(2);’.
Amendment of paragraph 2A
Paragraph 2A of the principal Order is amended—
by inserting after the renumbered subparagraph (1) the following subparagraph:
“(2) For the purposes of this Order, “qualifying activity” means an activity specified in column (3) of the Schedule in relation to the sector as set out in column (2) of the Schedule which is approved by the Minister.”.
Amendment of paragraph 7 4.
Paragraph 7 of the principal Order is amended by substituting for the words
“31 December 2020” the words “31 December 2024”.
Amendment of Schedule 5.
The Schedule to the principal Order is amended—
by substituting for the word “SCHEDULE” the following words:
“SCHEDULE
[Subparagraph 2A(2)]”;
by deleting the word “and” at the end of subitem (c);
by inserting after subitem (d) the following subitem:
“(e) wellness and assisted living.”; and
P.U. (A) 304 7
by inserting after item 6 and the particulars relating to it the following item and particulars:
“7.
Digital business and services
Emerging digital technologies.”.
Made 2 October 2023
[MOF.TAX(S)700-2/7/760/3; LHDN.AY.A.600-12/1/7/(29)-213; PN(PU2)80/JLD.110]
ANWAR BIN IBRAHIM
Minister of Finance
[To be laid before the
Dewan
Rakyat pursuant to subsection 127(4)
of the Income Tax Act 1967]
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