Pindaan seksyen 34
(b) in the case of any other religious pilgrimage, a written verification by a religious body recognised by the Committee for the Promotion of Inter Religious Understanding and Harmony Among Adherents, Prime Minister’s Department. (2B) For the purpose of subsection (2A), the rebate— (a) shall be granted for not more than two times in respect of the departure levy paid for the purpose of performing umrah or other religious pilgrimage; and (b) shall not be granted in respect of the departure levy paid for the purpose of performing hajj.”; dan (c) dalam subseksyen (4), dengan menggantikan perkataan “subsections (2) and (3)” dengan perkataan “subsections (2), (2A) and (3)”.
(a) dalam perenggan (h), dengan menggantikan perkataan “infrastructure and information and communication technology” dengan perkataan “infrastructure, information and communication technology or maintenance of a building designated as a heritage site by the Commissioner of Heritage under the National Heritage Act 2005. [Act 645. ]”; dan (b) dalam proviso kepada perenggan (k), dengan menggantikan perkataan “seven hundred thousand ringgit” dengan perkataan “one million ringgit”. Pindaan seksyen 44.
(a) dalam perenggan (1. )(d), dengan menggantikan perkataan "or (11. c)" dengan perkataan ", (11. c) or (11. b)"; (b) dalam subseksyen (6. ), dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut: "Provided that the amount to be deducted from the aggregate income for the relevant year in respect of any gift of money made to any institution, organization or fund approved for the purposes of this section by the Director General shall not exceed ten per cent of the aggregate income of that person in the relevant year."; (c) dengan menggantikan subseksyen (6. B) dengan subseksyen yang berikut: "(6. B) Where any institution, organization, appropriate religious authority, body or public university is aggrieved by the decision of the Director General in respect of an application made under subsection (6. ) or (11. b), the institution, organization, appropriate religious authority, body or public university may, within thirty days after being informed of the decision, appeal to the Minister and the Minister may make any decision as he considers fit."; (d) dalam subseksyen (11. b), dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut: "Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of ten per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6. ), (11. c) and (11. b) for that relevant year."; (e) dalam subseksyen (11. c), dengan menggantikan proviso kepada subseksyen itu dengan proviso yang berikut: "Provided that the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of ten per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6. ), (11. B) and (11. b) for that relevant year."; dan (f) dengan memasukkan selepas subseksyen (11. c) subseksyen yang berikut: "(11. D) There shall be deducted pursuant to this subsection from the aggregate income of a relevant person for the relevant year reduced by any deduction falling to be made for that year in accordance with subsection (1. ) an amount equal to any gift of money in the form of— (a) wakaf made by him in the basis period for that year to any appropriate religious authority established under any written law, body established by that appropriate religious authority or public university allowed by that appropriate religious authority to receive wakaf; or (b) endowment made by him in the basis period for that year to a public university: Provided that— (a) the wakaf or endowment is made for the purpose of achieving the objective of establishment of the appropriate religious authority, body or public university; (b) the appropriate religious authority, body or public university is approved by the Director General for the purposes of this section on the application of the appropriate religious authority, body or public university concerned; and (c) the amount to be deducted pursuant to this subsection shall not exceed the difference between the amount of ten per cent of the aggregate income of that person in the relevant year and the total amount that has been deducted pursuant to the proviso to subsections (6. ), (11. B) and (11. C). (11. E) For the purpose of subsection (11. D), "public university" means a higher educational institution having the status of a University established under the Universities and University Colleges Act 1971. [Act 30. ] and the Universiti Teknologi MARA established under the Universiti Teknologi MARA Act 1976. [Act 173. ].". Pindaan seksyen 46.
(a) dengan menggantikan perenggan (g) dengan perenggan yang berikut: "(g) medical expenses expended or deemed expended under subsection (3. ) in that basis year by that individual— (i) on himself if he is undergoing treatment for a serious disease or on his wife or child who is undergoing treatment for a serious disease, or in the case of a wife, on herself if she is undergoing treatment for a serious disease or on her husband or child who is undergoing treatment for a serious disease; or (ii) on himself if he is undergoing fertility treatment or on his wife who is undergoing fertility treatment, or in the case of a wife, on herself if she is undergoing fertility treatment or on her husband who is undergoing fertility treatment: Provided that— (a) the claim is evidenced by a receipt and certification issued by a medical practitioner registered with the Malaysian Medical Council that the serious disease treatment was provided to that individual, spouse or child, or that fertility treatment was provided to that individual or the spouse; (b) the total amount of deduction under this paragraph is subject to a maximum amount of six thousand ringgit; and (c) for the purpose of subparagraph (ii)— (A) the individual is married; and (B) “fertility treatment” means intrauterine insemination or in vitro fertilization treatment or any other fertility treatment;”; dan (b) dalam perenggan (r), dengan menggantikan perkataan “one thousand ringgit” dengan perkataan “two thousand ringgit”. Pindaan seksyen 74.
Pindaan seksyen 77. B
“(4. ) The tax or additional tax payable under subsection (1. ) shall be increased by a sum equal to ten per cent of the amount of such tax or additional tax.”. Pindaan seksyen 91.
"(7. ) Notwithstanding subsections (1. ) and (5. ), the Director General may at any time make an assessment or additional assessment, as the case may be, for a year of assessment in respect of a person, in the amount or additional amount of chargeable income and tax, in consequence of a mutual agreement procedure in the double taxation arrangement effected under section 132. .". Pindaan seksyen 96.
Pindaan seksyen 100.
"(1. ) A person seeking to appeal against an assessment after the expiration of the period to make an appeal under subsection 99. (1. ), may within seven years after the end of that period, make to the Director General a written application in the prescribed form for an extension of that period within which a notice of appeal against that assessment may be given under that subsection.". Pindaan seksyen 103.
(a) dalam subseksyen (1. A)— (i) dengan menggantikan noktah bertindih dengan noktah; dan (ii) dengan memotong proviso; 16. Undang-Undang Malaysia Akta 823. (b) dengan memotong subseksyen (4. ); (c) dengan memotong subseksyen (6. ); (d) dengan memotong subseksyen (8. ); dan (e) dalam subseksyen (9. ), dengan menggantikan perkataan “subsection (1. A), (3. ), (4. ), (5. ), (6. ), (7. ) or (8. )” dengan perkataan “subsection (1. A), (3. ), (5. ) or (7. )”. Pindaan seksyen 104.
(a) dengan menggantikan perkataan “subsection 103. (1. A), (3. ), (4. ), (5. ), (6. ), (7. ) or (8. )” dengan perkataan “subsection 103. (1. A), (3. ), (5. ) or (7. )”; dan (b) dengan menggantikan perkataan “subsection 107. c(9. ) or (10. )” dengan perkataan “subsection 107. c(9. ), (10. ) or (10. A)”. Pindaan seksyen 106.
Pindaan seksyen 109. G
Pindaan Jadual 1.
(a) dalam Bahagian I— (i) dengan menggantikan perenggan 1. dengan perenggan yang berikut: “1. . Except where paragraphs 1. A, 2. , 2. A, 2. D, 3. and 4. provide otherwise, income tax shall be charged for a year of assessment upon the chargeable income of every person at the following rates: Chargeable income | RM | Rate of income tax For every ringgit of the first | 5. ,000. | 0. per cent For every ringgit of the next | 15. ,000. | 1. per cent For every ringgit of the next | 15. ,000. | 3. per cent For every ringgit of the next | 15. ,000. | 8. per cent For every ringgit of the next | 20. ,000. | 14. per cent For every ringgit of the next | 30. ,000. | 21. per cent For every ringgit of the next | 150. ,000. | 24. per cent For every ringgit of the next | 150. ,000. | 24. .5. per cent For every ringgit of the next | 200. ,000. | 25. per cent For every ringgit of the next | 400. ,000. | 26. per cent For every ringgit of the next | 1. ,000. ,000. | 28. per cent For every ringgit exceeding | 2. ,000. ,000. | 30. per cent”; (ii) dalam perenggan 1. A, dengan menggantikan perkataan "28. per cent" dengan perkataan "30. per cent"; (iii) dengan menggantikan perenggan 2. A dengan perenggan yang berikut: "2. A. Subject to paragraphs 2. B, 2. C and 3. , income tax shall be charged for a year of assessment on the chargeable income of a company resident and incorporated in Malaysia which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment and gross income from source or sources consisting of a business not exceeding fifty million ringgit for the basis period for that year of assessment at the following rates: Chargeable income RM For every ringgit of the first 600. ,000. 17. per cent For every ringgit exceeding 600. ,000. 24. per cent"; dan (iv) dengan menggantikan perenggan 2. D dengan perenggan yang berikut: "2. D. Subject to paragraphs 2. E, 2. F and 3. , income tax shall be charged for a year of assessment on the chargeable income of a limited liability partnership resident in Malaysia which has a total contribution of capital (whether in cash or in kind) of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment and gross income from source or sources consisting of Kewangan 19. a business not exceeding fifty million ringgit for the basis period for that year of assessment at the following rates: Chargeable income RM Rate of income tax For every ringgit of the first 600. ,000. 17. per cent For every ringgit exceeding 600. ,000. 24. per cent”; dan (b) dalam Bahagian XVI, dengan menggantikan perkataan “death or permanently leaving Malaysia” dengan perkataan “death, permanently leaving Malaysia, healthcare or housing, for which such withdrawal shall be in compliance with the criteria as set out in the relevant guidelines of the Securities Commission”. Pindaan Jadual 3.
(a) dalam subperenggan (1. )— (i) dengan menggantikan perkataan “one thousand three hundred” dengan perkataan “two thousand”; dan (ii) dalam proviso, dengan menggantikan perkataan “thirteen thousand” dengan perkataan “twenty thousand”; dan (b) dalam subperenggan (3. ), dengan memasukkan selepas perkataan “at the beginning of the basis period for a year of assessment” perkataan “and gross income from source or sources consisting of a business not exceeding fifty million ringgit for the basis period for that year of assessment”. Tarikh Perkenan Diraja ... ... 30. Disember 2019. Tarikh penyiaran dalam Warta ... 31. Disember 2019. Hakcipta Pencetak PERCETAKAN NASIONAL MALAYSIA BERHAD Semua Hak Terpelihara. Tiada mana-mana bahagian jua daripada penerbitan ini boleh diterbitkan semula atau disimpan di dalam bentuk yang boleh diperoleh semula atau disiarkan dalam sebarang bentuk dengan apa jua cara elektronik, mekanikal, fotokopi, rakaman dan/atau sebaliknya tanpa mendapat izin daripada Percetakan Nasional Malaysia Berhad (Pencetak kepada Kerajaan Malaysia yang dilantik). 20. Undang-Undang Malaysia Akta 823. Pindaan Jadual 6.
(a) dengan memotong perkataan “or” di hujung subsubperenggan (a); (b) dengan menggantikan noktah di hujung subsubperenggan (b) dengan perkataan “; or”; dan (c) dengan memasukkan selepas subsubperenggan (b) subsubperenggan yang berikut: “(c) an appropriate religious authority or a body or a public university approved for the purposes of subsection 44. (11. b) in respect of any wakaf or endowment received including the income derived therefrom in the basis period for a year of assessment, so long as the approval remains in force.”.
PINDAAN KEPADA AKTA CUKAI KEUNTUNGAN HARTA TANAH 1976. Permulaan kuat kuasa pindaan kepada Akta Cukai Keuntungan Harta Tanah 1976.
(2. ) Seksyen 24. dan 25. disifatkan telah mula berkuat kuasa pada 12. Oktober 2019. . Pindaan seksyen 21. b
Pindaan Jadual 2.
“2. A. (1. ) Bagi maksud Jadual ini, jika suatu pelupusan aset yang boleh dikenakan cukai tertakluk kepada cukai di bawah Bahagian I Jadual 5. , sebutan mengenai 1. Januari 1970. hendaklah disifatkan sebagai sebutan mengenai 1. Januari 2013. .
(2. ) Subperenggan (1. ) tidak terpakai bagi pelupusan aset yang boleh dikenakan cukai di bawah perenggan 34. dan 34. A.”. Pindaan Jadual 3.
Pindaan Jadual 5.
(a) dalam Bahagian II, dengan memasukkan selepas perkataan “syarikat” perkataan “yang diperbadankan di Malaysia atau pemegang amanah bagi suatu amanah”; dan (b) dalam Bahagian III, dengan memasukkan selepas perkataan “atau wasi bagi harta pusaka si mati yang bukan warganegara dan bukan juga pemastautin tetap” perkataan “, atau syarikat yang tidak diperbadankan di Malaysia”.
PINDAAN KEPADA AKTA SETEM 1949. Permulaan kuat kuasa pindaan kepada Akta Setem 1949.
Pindaan Jadual Pertama
PINDAAN KEPADA AKTA PETROLEUM (CUKAI PENDAPATAN) 1967. Permulaan kuat kuasa pindaan kepada Akta Petroleum (Cukai Pendapatan) 1967.
(2. ) Seksyen 31. berkuat kuasa bagi tahun taksiran 2020. dan tahun-tahun taksiran yang berikutnya.
(3. ) Seksyen 32. , 33. dan 34. disifatkan telah mula berkuat kuasa pada 28. Disember 2018. . Pindaan seksyen 39.
“(7. ) Notwithstanding subsections (1. ) and (5. ), the Director General may at any time make an assessment or additional assessment, as the case may be, for a year of assessment in respect of a person, in the amount or additional amount of chargeable income and tax, in consequence of a mutual agreement procedure in the double taxation arrangement effected under section 65. A.”. Pindaan seksyen 44.
“(1. ) A person seeking to appeal against an assessment after the expiration of the period to make an appeal under subsection 43. (1. ), may within seven years after the end of that period, make to the Director General a written application in the prescribed form for an extension of that period within which a notice of appeal against that assessment may be given under that subsection.”. Pindaan seksyen 65. A
“(1. A) For the purposes of this section, arrangements made with a view to affording relief from double taxation include any arrangements which modify the effect of arrangements so made.”.
“International obligations 65. AA. (1. ) Notwithstanding section 65. A, if the Minister by statutory order declares that— (a) arrangements specified in the order have been made by the Government to give effect to Malaysia’s international obligations in relation to tax under this Act or other taxes of every kind under any written law; and (b) it is expedient that those arrangements should have effect, then, so long as the order remains in force, notwithstanding anything in any written law, those arrangements shall have effect in relation to tax under this Act or other taxes of every kind under any written law. 24. Undang-Undang Malaysia Akta 823.
(2. ) Where any arrangements have effect by virtue of this section, section 71. shall not prevent the disclosure to a duly authorized servant or agent of the government with which the arrangements have been made of such information as is required to be disclosed under the arrangements.
(3. ) Any order made under this section shall be laid before the Dewan Rakyat.”. Pindaan seksyen 83.
“(bc) implementing or facilitating the operation of an arrangement having effect under section 65. AA;”.
PINDAAN KEPADA AKTA CUKAI JUALAN 2018. Permulaan kuat kuasa pindaan kepada Akta Cukai Jualan 2018.
“Bahagian IXA SKIM KHAS Skim Pengeksport Utama Diluluskan 61. A. (1. ) Tertakluk kepada syarat yang ditetapkan, hendaklah ada suatu skim yang dikenali sebagai “Skim Pengeksport Utama Diluluskan” yang membenarkan mana-mana orang yang layak untuk dikecualikan daripada pembayaran keseluruhan cukai jualan yang boleh dikenakan dan dilevikan ke atas barang bercukai yang diimport, diangkut dari kawasan ditetapkan atau kawasan khas atau yang dibeli daripada seorang pengilang berdaftar dengan syarat— (a) barang bercukai itu hendaklah dieksport, atau diangkut ke kawasan ditetapkan atau kawasan khas; atau (b) barang bercukai itu digunakan sebagai bahan mentah, bahan bungkusan dan pembungkusan atau komponen untuk dikilangkan, yang kemudiannya hendaklah dieksport, atau diangkut ke kawasan ditetapkan atau kawasan khas sebagai barang yang dikecualikan daripada cukai jualan menurut suatu perintah yang dibuat di bawah Akta ini.
(2. ) Mana-mana orang yang telah diberikan suatu kelulusan di bawah Skim Pengeksport Utama Diluluskan hendaklah merekodkan cukai yang dikecualikan ke atas pengimportan, pengangkutan atau pembelian barang bercukai itu mengikut bentuk dan cara yang ditentukan oleh Ketua Pengarah.
(3. ) Jika mana-mana orang yang telah diberikan suatu kelulusan di bawah Skim Pengeksport Utama Diluluskan tidak mematuhi apa-apa syarat yang ditetapkan, apa-apa cukai jualan yang telah dikecualikan hendaklah menjadi genap masa dan kena dibayar oleh orang itu dari tarikh ketidakpatuhan syarat itu dan cukai jualan itu hendaklah dibayar mengikut bentuk dan cara yang ditentukan oleh Ketua Pengarah.”.
PINDAAN KEPADA AKTA KEWANGAN 2010. Permulaan kuat kuasa pindaan kepada Akta Kewangan 2010.
26. Undang-Undang Malaysia Akta 823. Pindaan kepada Akta Kewangan 2010.
(a) dalam teks bahasa kebangsaan, dengan menggantikan seksyen 6. dengan seksyen yang berikut: “Pindaan seksyen 49.
“(1. A) For the purposes of subsection (1. )— (a) where the aggregate amount of deduction allowed under that subsection in respect of payments, other than payment of premium for any deferred annuity contracted by an individual on or after 1. January 2010. , or contributions or both, is six thousand ringgit or less, there shall be allowed a further deduction on any payment of premium for such deferred annuity: Provided that the total of that aggregate amount of deduction and that further deduction shall not exceed seven thousand ringgit; and (b) where subsection 50. (2. ) or 50. (3. ) applies, the total deduction under that subsection shall not exceed six thousand ringgit or where paragraph (a) applies, shall not exceed seven thousand ringgit.”; (b) dalam teks bahasa Inggeris, dengan menggantikan seksyen 10. dengan seksyen yang berikut: “Amendment of section 107. c
(a) in subsection (4. ), by inserting after the words “in a year of assessment” the words “and the basis period for that year is not less than six months”; (b) in subsection (8. ), by inserting after the words "(3. )," the words "(4. ),"; (c) by inserting after subsection (10. ) the following subsection: "(10. A) Where for a year of assessment— (a) no estimate is furnished by a company, trust body or co-operative society and no direction is given by the Director General to make payment by instalment under subsection (8. ); (b) no prosecution under section 120. has been instituted in relation to failure to furnish such estimate; and (c) tax is payable by that company, trust body or co-operative society pursuant to an assessment for that year of assessment, such tax payable shall, without any further notice being served, be increased by a sum equal to ten per cent of the tax payable and that sum shall be recoverable as if it were tax due and payable under this Act: Provided that if that company, trust body or co-operative society pays that sum or, where the sum is remitted under subsection (11. ), that company, trust body or co-operative society shall not be liable to be charged on the same facts with an offence under section 120. ."; (d) in subsection (11. ), by substituting for the words "or (10. )" the words ", (10. ) or (10. A)"; dan (c) dalam teks bahasa kebangsaan, dengan menggantikan seksyen 35. dengan seksyen yang berikut: “Pemakaian Bahagian ini
PINDAAN KEPADA AKTA KEWANGAN 2018. Permulaan kuat kuasa pindaan kepada Akta Kewangan 2018.
Pindaan seksyen 71.
“Permulaan kuat kuasa pindaan kepada Akta Cukai Aktiviti Perniagaan Labuan 1990.
(2. ) Seksyen 76. , 77. , 78. , 79. , 80. , 81. dan 82. berkuat kuasa bagi tahun taksiran 2020. dan tahun-tahun taksiran yang berikutnya.”. UNDANG-UNDANG MALAYSIA Akta 823. AKTA KEWANGAN 2019. SUSUNAN SEKSYEN
PERMULAAN
PINDAAN KEPADA AKTA CUKAI PENDAPATAN 1967.
4. Undang-Undang Malaysia Akta 823.
PINDAAN KEPADA AKTA CUKAI KEUNTUNGAN HARTA TANAH 1976.
PINDAAN KEPADA AKTA SETEM 1949.
PINDAAN KEPADA AKTA PETROLEUM (CUKAI PENDAPATAN) 1967.
PINDAAN KEPADA AKTA CUKAI JUALAN 2018.
Kewangan
PINDAAN KEPADA AKTA KEWANGAN 2010.
PINDAAN KEPADA AKTA KEWANGAN 2018.
UNDANG-UNDANG MALAYSIA Akta 823. AKTA KEWANGAN 2019. Suatu Akta untuk meminda Akta Cukai Pendapatan 1967. , Akta Cukai Keuntungan Harta Tanah 1976. , Akta Setem 1949. , Akta Petroleum (Cukai Pendapatan) 1967. , Akta Cukai Jualan 2018. , Akta Kewangan 2010. dan Akta Kewangan 2018. . [ ] [ ] DIPERBUAT oleh Parlimen Malaysia seperti yang berikut:
PERMULAAN Tajuk ringkas
Pindaan Akta
8. Undang-Undang Malaysia Akta 823.
PINDAAN KEPADA AKTA CUKAI PENDAPATAN 1967. Permulaan kuat kuasa pindaan kepada Akta Cukai Pendapatan 1967.
(2. ) Seksyen 6. berkuat kuasa bagi tahun taksiran 2019. dan tahun-tahun taksiran yang berikutnya.
(3. ) Seksyen 4. , 7. , 8. , 9. , 14. , 20. dan 21. , dan perenggan 19. (a) berkuat kuasa bagi tahun taksiran 2020. dan tahun-tahun taksiran yang berikutnya.
(4. ) Perenggan 5. (b), 16. (a) dan 19. (b), dan seksyen 10. , 11. , 13. , 15. , 17. dan 18. mula berkuat kuasa pada 1. Januari 2020. .
(5. ) Seksyen 12. dan perenggan 16. (b) mula berkuat kuasa apabila berkuatkuasanya Akta ini. Pindaan seksyen 2.
“(9. ) Any reference— (a) in subsection 107. c(4. A), to a company which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment; and (b) in paragraph 2. A of Schedule 1. and paragraph 19. A of Schedule 3. , to a company which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment and gross income from source or sources consisting of a business not exceeding fifty million ringgit for the basis period for that year of assessment, shall exclude a business trust and a company which is established for the issuance of asset-backed securities in a securitization transaction approved by the Securities Commission.”. Pindaan seksyen 6.
(a) dalam perenggan (i), dengan menggantikan perkataan "for a period of four years from the year of assessment 2016. " dengan perkataan "for a period of six years from the year of assessment 2020. "; dan (b) dalam perenggan (l), dengan menggantikan perkataan "death or permanently leaving Malaysia" dengan perkataan "death, permanently leaving Malaysia, healthcare or housing, for which such withdrawal shall be in compliance with the criteria as set out in the relevant guidelines of the Securities Commission". Pindaan seksyen 6. A
(a) dalam subseksyen (1. ), dengan menggantikan perkataan "subsections (2. ) and (3. )" dengan perkataan "subsections (2. ), (2. A) and (3. )"; (b) dengan memasukkan selepas subseksyen (2. ) subseksyen yang berikut: "(2. A) A rebate shall be granted for a year of assessment in respect of departure levy which is charged and levied under the Departure Levy Act 2019. [Act 813. ] on any person who leaves Malaysia by air for the purpose of performing umrah or other religious pilgrimage and shall be evidenced by the boarding pass and— (a) in the case of umrah, a copy of the visa issued by the embassy of the Kingdom of Saudi Arabia; or