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Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2020 is Malaysia P.U. (A), cited as P.U. (A) 269 2020, currently marked in force and first recorded in 2020.
P.U. (A) 269
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 9) 2002 (PINDAAN) 2020
INCOME TAX (EXEMPTION) (NO. 9) 2002
(AMENDMENT) ORDER 2020
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 269 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2002 (PINDAAN) 2020
Opening note
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 9) 2002 (Pindaan) 2020.
Perintah ini disifatkan telah berkuat kuasa mulai tahun taksiran 2018 dan hendaklah terus berkuat kuasa hingga tahun taksiran 2020.
Pindaan perenggan 4
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 [P.U. (A) 57/2002]
dipinda dalam perenggan 4─
dalam subperenggan (1), dengan memasukkan selepas perkataan
“perenggan 3” perkataan “, selain perkhidmatan jagaan kesihatan swasta,”;
dengan memasukkan selepas subperenggan (1) subperenggan yang berikut:
“(1A) Amaun pendapatan yang disebut dalam perenggan 3
berhubung dengan perkhidmatan jagaan kesihatan swasta hendaklah bersamaan dengan seratus peratus daripada nilai peningkatan eksport.
Bagi maksud subperenggan 1A, orang yang disebut dalam perenggan 3 adalah tertakluk kepada syarat yang berikut:
sekurang-kurangnya sepuluh peratus daripada jumlah keseluruhan pesakitnya terdiri daripada pelanggan asing
P.U. (A) 269 3
yang telah mendapatkan perkhidmatan jagaan kesihatan swasta dalam setiap tahun taksiran; dan
sekurang-kurangnya sepuluh peratus daripada pendapatan kasarnya dijana daripada pelanggan asing yang telah mendapatkan perkhidmatan jagaan kesihatan swasta dalam setiap tahun taksiran.”; dan
dalam subperenggan (2), dengan menggantikan perkataan “50 peratus daripada nilai peningkatan eksport” dengan perkataan “lima puluh peratus atau seratus peratus daripada nilai peningkatan eksport, mengikut mana-mana yang berkenaan,”.
Dibuat 24 Ogos 2020
[Perb.CR (8.20)116/1-138(2018)(SJ.3)(SK.10); LHDN.AY.A.600-12/1/7(29)-35;
PN(PU2)80/LXXXVIII]
DATO' SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 269 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 9) 2002 (AMENDMENT) ORDER 2020
Opening note
This order may be cited as the Income Tax (Exemption) (No. 9) 2002
(Amendment) Order 2020.
This
Order is deemed to have come into operation from the year of assessment 2018 and shall continue to be in operation until the year of assessment 2020.
Amendment of paragraph 4 2.
The Income Tax (Exemption) (No. 9) Order 2002 [P.U. (A) 57/2002] is amended in paragraph 4─
in subparagraph (1), by inserting after the words “paragraph 3” the words
“, other than private health care,”;
by inserting after subparagraph (1) the following subparagraphs:
“(1A) The amount of income referred to in paragraph 3 in relation to private health care services shall be equal to one hundred per cent of the value of increased exports.
For the purposes of subparagraph 1A, the person mentioned in paragraph 3 shall be subject to the following conditions:
P.U. (A) 269 5
at least ten per cent of its total patients consist of foreign client who have obtained private health care services in each year of assessment; and
at least ten per cent of its gross income is derived from the foreign client who have obtained private health care services in each year of assessment.”; and
in subparagraph (2), by substituting for the words “50 per cent of the value of increased exports” the words “fifty per cent or one hundred per cent of the value of increased exports, as the case may be,”.
Made 24 August 2020
[Perb.CR (8.20)116/1-138(2018)(SJ.3)(SK.10); LHDN.AY.A.600-12/1/7(29)-35;
PN(PU2)80/LXXXVIII]
[To be laid before the
Dewan
Rakyat pursuant to subsection 127(4)
of the Income Tax Act 1967]
DATO’ SRI TENGKU ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
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