Seksyen 1
This Order may be cited as the Income Tax (Transitional Provisions) Order 1990 and shall be deemed to have effect from the year of assessment 1968.
P.U. (A)In force
Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990
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- Enacted
- 1990
- Sections
- 3
Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 is Malaysia P.U. (A), cited as P.U. (A) 266 1990, currently marked in force and first recorded in 1990.
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AKTA CUKAI PENDAPATAN 1967
PERINTAH CUKAI PENDAPATAN (PERUNTUKAN-PERUNTUKAN PERALIHAN) 1990
Opening note
Preamble
- PADA menjalankan kuasa-kuasa yang diberi oleh perenggan 2 dalam Jadual 9 kepada Akta Cukai Pendapatan 1967, Menteri membuat perintah berikut: "（3） For the avoidance of doubt it is declared that— Diperbuat pada 10hb Ogos 1990. [Perb. (8.08) 248/40/4-10; PN. (PU $ ^{2} $ ) 80/XV; JHDN. 01/35/(S)/42/51/ 280-4.] DAIM ZAINUDDIN Menteri Kewangan INCOME TAX ACT 1967 INCOME TAX (TRANSITIONAL PROVISIONS) ORDER1990
Opening note
Preamble
- In exercise of the powers conferred by paragraph 2 of Schedule 9 to the Income Tax Act 1967, the Minister makes the following order:
Seksyen 2
Paragraph 28 of Schedule 9 to the Income Tax Act 1967 is amended—
(b)
by inserting immediately after subparagraph (2), the following new subparagraphs (3), (4) and (5):
“(3) For the avoidance of doubt it is declared that—
(a)
any reference in section 108 to a company entitled to deduct tax from dividends includes a company entitled to declare itself a resident of Malaysia under paragraph 3 of Article VII of the Double Taxation Relief (Singapore) Order 1968; and
(b)
any reference in section 108 (8) to repayment of tax includes payment of the Sabah credit, Sarawak credit or West Malaysian credit, as the case may be, which payment shall be deemed to have been made in the year of assessment in which the company became entitled to the credit.
(4)
Where—
(a)
a company, which is entitled to a Sabah credit, Sarawak credit or West Malaysian credit, is a non-resident company the payment of the Sabah credit, Sarawak credit or West Malaysian credit, as the case may be, to the company; or
(b)
any of the provisos to paragraphs 69 (1), 85 (1) and 109 (1) applies to a non-resident company, the payment to a transferee company of the Sabah credit, Sarawak credit or West Malaysian credit, as the case may be, to which the non-resident company would have been entitled but for that proviso, shall not be deemed to be a repayment of tax under section 108 (8).
(5)
For the purposes of subparagraph (4), a nonresident company refers to a company which is not resident in the basis year for the year of assessment 1967 but does not include a company which is entitled to declare itself a resident of Malaysia under paragraph 3 of Article VII of the Double Taxation Relief (Singapore) Order 1968.".
Seksyen 3
The Income Tax (Transitional Provisions) Order 1989 is repealed.
Made the 10th August 1990. [Perb. (8.08) 248/40/4-10; PN. (PU $ ^{2} $ ) 80/XV; JHDN. 01/35/(S)/42/51/ 280-4.] DAIM ZAINUDDIN, Minister of Finance
Repeal.
Common questions
- What is Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990?
- Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 is Malaysia P.U. (A), cited as P.U. (A) 266 1990, currently marked in force and first recorded in 1990.
- Is Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 still in force?
- Yes — Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 is currently in force.
- When did Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 take effect?
- Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 was first recorded in 1990.
- How many sections does Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 have?
- Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 contains 3 sections.
- Where can I read the official version of Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990?
- The official text of Perintah Cukai Pendapatan (Peruntukan-Peruntukan Peralihan) 1990 is published at lom.agc.gov.my.
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