UNDANG-UNDANG MALAYSIA Akta A1706
Tarikh Perkenan Diraja ... ... 9 Mei 2024 Tarikh penyiaran dalam Warta ... 20 Mei 2024
Suatu Akta untuk meminda Akta Cukai Pendapatan 1967. DIPERBUAT oleh Parlimen Malaysia seperti yang berikut:
Akta ini bolehlah dinamakan Akta Cukai Pendapatan (Pindaan) 2024.
Seksyen 2, 3, 4, 8 dan 9 mula berkuat kuasa apabila berkuat kuasanya Akta ini.
Seksyen 5 dan 6 disifatkan telah mula berkuat kuasa pada 1 Januari 2024.
Seksyen 7 berkuat kuasa bagi tahun taksiran 2024 dan tahun-tahun taksiran yang berikutnya.
dengan menggantikan takrif “capital asset” dengan takrif yang berikut: ‘ “capital asset” means— (a) movable or immovable property situated outside Malaysia including any rights or interests thereof; or (b) movable property situated in Malaysia which is a share of a company incorporated in Malaysia not listed on the stock exchange (including any rights or interests thereof) owned by a company, limited liability partnership, trust body or co-operative society;’.
c Akta ibu dipinda— (a) dalam subseksyen (1), dengan menggantikan perkataan “person” dengan perkataan “company, limited liability partnership, trust body or co-operative society”; dan (b) dalam subseksyen (5), dalam takrif “defined value”, dengan menggantikan perkataan “subsection (2)” dengan perkataan “subsection (4)”.
c Akta ibu dipinda— (a) dalam takrif “disposal”, dengan menggantikan koma bernoktah di hujung takrif itu dengan noktah; dan (b) dengan memotong takrif “shares”.
b ) Akta ibu dipinda dengan memotong perkataan “printed”.
c Akta ibu dipinda dengan menggantikan subseksyen (6) dengan subseksyen yang berikut: “(6) Subject to the conditions as may be determined by the Director General, where for any year of assessment a person— (a) acquires any goods sold or enjoys any services performed; or (b) provides electronic commerce platform in respect of any goods sold or services performed by any other person, that person shall for that year of assessment issue a self-billed invoice in accordance with the conditions as may be imposed by the Director General and the invoice shall be treated as an electronic invoice.”.
c
Akta ibu dipinda dengan menggantikan takrif “revised estimate” dengan takrif yang berikut: ‘ “revised estimate” means a revised estimate made in the eleventh month of the basis period or if there is no revised estimate made in the eleventh month of the basis period, the revised estimate made in the ninth month of the basis period or if there is no revised estimate made in the ninth month of the basis period, the revised estimate made in the sixth month of the basis period.’.
(a) dengan menggantikan perenggan (a) dengan perenggan yang berikut: “(a) in relation to a disposal of movable property referred to in paragraph (b) in the definition of “capital asset” in subsection 2(1) or disposal of shares referred to in section 15 c , which was acquired before 1 January 2024— (i) at the rate of 10 per cent on every ringgit of the chargeable income from such disposal; or (ii) at the rate of 2 per cent of gross on the disposal price of such movable property or shares;”; dan (b) dengan menggantikan perenggan (b) dengan perenggan yang berikut: “(b) in relation to a disposal of movable property referred to in paragraph (b) in the definition of “capital asset” in subsection 2(1) or disposal of shares referred to in section 15 c , which was acquired on or after 1 January 2024 at the rate of 10 per cent on every ringgit of the chargeable income from such disposal;”.