Seksyen 1
(1)
Perintah ini bolehlah dinamakan
Perintah
Cukai
Pendapatan
(Pengecualian) (No. 9) 2002 (Pindaan) 2021.
P.U. (A)In force
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021
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- Enacted
- 2021
- Sections
- 4
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 499 2021, currently marked in force and first recorded in 2021.
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P.U. (A) 499
WARTA KERAJAAN PERSEKUTUAN
FEDERAL GOVERNMENT
GAZETTE
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN)
(NO. 9) 2002 (PINDAAN) 2021
INCOME TAX (EXEMPTION)
(NO. 9) 2002 (AMENDMENT) ORDER 2021
DISIARKAN OLEH/
JABATAN PEGUAM NEGARA/
ATTORNEY GENERAL’S CHAMBERS
P.U. (A) 499 2
AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PENGECUALIAN) (NO. 9) 2002
(PINDAAN) 2021
Opening note
Preamble
- PADA menjalankan kuasa yang diberikan oleh perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa
Seksyen 2
Pindaan perenggan 2
Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 [P.U. (A) 57/2002], yang disebut “Perintah ibu” dalam Perintah ini dipinda dalam perenggan 2 dalam takrif
“perkhidmatan yang layak” dengan memotong perkataan “jagaan kesihatan swasta dan”.
Pindaan perenggan 4
Seksyen 3
Perintah ibu dipinda dalam perenggan 4—
(a)
dalam subperenggan (1), dengan memotong perkataan “, selain perkhidmatan jagaan kesihatan swasta,”;
(2)
dengan subperenggan yang berikut:
“(2)
Jika suatu amaun pendapatan yang bersamaan dengan lima puluh peratus daripada nilai peningkatan eksport telah ditentukan bagi suatu tahun taksiran, sekian banyak daripada pendapatan berkanun perniagaan orang itu bagi tahun taksiran itu yang bersamaan dengan nilai
P.U. (A) 499 3
peningkatan eksport itu (atau dengan amaun agregat apa-apa nilai peningkatan eksport itu, mengikut mana-mana yang berkenaan) tetapi tidak melebihi tujuh peratus daripada pendapatan berkanun itu hendaklah dikecualikan daripada cukai.”.
Pindaan Jadual
Seksyen 4
Jadual kepada
Perintah ibu dipinda dengan memotong perkataan “10. Jagaan kesihatan swasta.”.
Dibuat 30 Disember 2021
[Perb. LHDN.AY.A.600-12/1/7(29)-74(1); MOF.TAX(S)700-2/1/150; PN(PU2)80/Jld. 104]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Menteri Kewangan
[Akan dibentangkan di
Dewan
Rakyat menurut subseksyen 127(4)
Akta Cukai Pendapatan 1967]
P.U. (A) 499 4
INCOME TAX ACT 1967
INCOME TAX (EXEMPTION) (NO. 9) 2002 (AMENDMENT) ORDER 2021
Opening note
Preamble
- IN exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.
(1)
This order may be cited as the
Income Tax (Exemption)
(No. 9) 2002 (Amendment) Order 2021.
(2)
This Order has effect from the year of assessment 2021.
Amendment of paragraph 2 2.
The Income Tax (Exemption) (No. 9) Order 2002 [P.U. (A) 57/2002], which is referred to as the “principal Order” in this Order, is amended in paragraph 2
in the definition of “qualifying services” by deleting the words “private health care and”.
Amendment of paragraph 4 3.
The principal Order is amended in paragraph 4—
(c)
by substituting for subparagraph (2) the following subparagraph:
“(2)
Where an amount of income equivalent to fifty per cent of the value of increased exports has been determined for a year of assessment, so much of the statutory income of the business of that person for that year of assessment as is equal to that value of increased exports
(or to the aggregate amount of any such value of increased export,
P.U. (A) 499 5
as the case may be) but not exceeding seventy per cent of the statutory income shall be exempted from tax.”.
Amendment of Schedule 4.
The schedule to the principal
Order is amended by deleting the words “10. Private health care.”.
Made 30 December 2021
[Perb. LHDN.AY.A.600-12/1/7(29)-74(1); MOF.TAX(S)700-2/1/150; PN(PU2)80/Jld. 104]
TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ
Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the
Income Tax Act 1967]
Common questions
- What is Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 is Malaysia P.U. (A), cited as P.U. (A) 499 2021, currently marked in force and first recorded in 2021.
- Is Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 still in force?
- Yes — Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 is currently in force.
- When did Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 take effect?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 was first recorded in 2021.
- How many sections does Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 have?
- Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 contains 4 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021?
- The official text of Perintah Cukai Pendapatan (Pengecualian) (No. 9) 2002 (Pindaan) 2021 is published at lom.agc.gov.my.
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