AKTA KEWANGAN 2015

Seksyen 5, 6, 7, 8, 9 dan 11, perenggan 12(a), (b), (c) dan (d)

berkenaan dengan perenggan 46(1)(n) Akta Cukai Pendapatan 1967, seksyen 13, 14, 22 dan 24, perenggan 25(b), (c) dan (d), perenggan 26(a), seksyen 27 dan perenggan 28(c) berkuat kuasa bagi tahun taksiran 2016 dan tahun-tahun taksiran yang berikutnya.

Subperenggan 4(a)(iii), perenggan 4(b), seksyen 15, 19, 20, 21

dan 23, dan perenggan 26(b), (c) dan (d), dan Bahagian II mula berkuat kuasa apabila berkuatkuasanya Akta ini.

Perenggan 28(b) berkuat kuasa bagi tahun taksiran 2016,

2017 dan 2018.

Perenggan 10(c) berkenaan dengan perenggan 39(1)(q) Akta

Cukai Pendapatan 1967, mula berkuat kuasa pada 1 Januari 2016.

Perenggan 12(d) berkenaan dengan perenggan 46(1)(o) Akta

Cukai Pendapatan 1967, berkuat kuasa bagi tahun taksiran 2016

hingga tahun taksiran 2020.

Seksyen 16 berkuat kuasa bagi tahun berakhir 31 Disember 2016

dan tahun-tahun yang berikutnya.

Seksyen 18 berkuat kuasa bagi tahun taksiran 2018 dan tahun-tahun taksiran yang berikutnya.

Kewangan 9

Pindaan seksyen 2

dalam subseksyen (1)—

dengan memasukkan selepas takrif “Inland Revenue

Board of Malaysia” takrif yang berikut:

‘ “input tax” has the same meaning assigned to it in the Goods and Services Tax Act 2014

[Act 762];’;

dalam subseksyen (8)—

dengan memotong perkataan “the Securities

Commission,”; dan

dalam perenggan (1)—

dalam perenggan (b), dengan memasukkan selepas perkataan “rendered” perkataan “or to be rendered”;

dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a) Except where subsection (1) applies, where in the relevant period, any sum is received by a relevant person in the course of carrying on a business in respect of any services to be rendered or the use or enjoyment of any property to be dealt with in the relevant period or in any following basis period, the sum shall be treated as the gross income of the relevant person from the business for the relevant period the sum is received notwithstanding that no debt is owing to the relevant person in respect of such services or such use or enjoyment.”.

Pindaan seksyen 25

dengan menggantikan subseksyen (1) dengan subseksyen yang berikut:

“(1) Subject to this section, where gross income from an employment is receivable in respect of any particular period, it shall, when received in the relevant period, be treated as the gross income of the relevant person for the relevant period.”;

dengan memotong subseksyen (2), (2a), (3), (4) dan (5); dan

Kewangan 11

dalam subseksyen (6), dengan menggantikan perkataan

“for the basis period for the year of assessment following the relevant year shall be treated as receivable” dengan perkataan “for the basis period for the relevant year or for the basis period for the year of assessment following the relevant year, shall be treated as deemed to have been received”.

Pindaan seksyen 33

a person shall notify the Director General in writing of the deduction in respect of the sum not later than twelve months from the end of the basis period for the year of assessment when the sum is due to be paid; and

upon receipt of the notice, the Director General may reduce the assessment that has been made in respect of such sum.”.

Pindaan seksyen 34

dengan memotong perkataan “or” di hujung perenggan (m);

dengan menggantikan noktah di hujung perenggan (n)

dengan koma bernoktah; dan

dengan memasukkan selepas perenggan (n) perenggan yang berikut:

“(o) any amount paid or to be paid in respect of goods and services tax as input tax by the person if he is liable to be registered under the Goods and

Services Tax Act 2014 and has failed to do so, or if he is entitled under that Act to credit that amount as input tax;

any amount of output tax paid or to be paid under the Goods and Services Tax Act 2014 which is borne by the person if he is registered or liable to be registered under that Act; or

any remuneration or other income in respect of services performed or rendered in Malaysia by a public entertainer from which tax is deductible under section 109a, if tax has not been deducted therefrom and paid to the Director General in accordance with that section:

Provided that—

this paragraph shall not apply if the payer has paid the amount of tax and the increased sum due from him to the

Government in accordance with subsection 109(2); and

dalam perenggan (f), dengan menggantikan perkataan

“five” dengan perkataan “seven”;

dengan memotong perkataan “and” di hujung perenggan (l);

dengan menggantikan noktah di hujung perenggan (m)

dengan koma bernoktah; dan

dengan memasukkan selepas perenggan (m) perenggan yang berikut:

“(n) an amount limited to a maximum of two hundred and fifty ringgit in respect of a contribution made or suffered in that basis year by that individual to the Social Security Organization pursuant to the Employees’ Social Security Act 1969; and

an amount of one thousand five hundred ringgit for each of the parent of that individual—

who is a resident and, at any time in that basis year, aged sixty years and above;

and

the deduction under this paragraph shall be allowed for a maximum of two parents;

Undang-Undang Malaysia 14

the deduction under this paragraph shall not be allowed for an individual who has made a claim under paragraph 46(1)(c) for the same basis year; and

where two or more individuals are each entitled to claim a deduction for a year of assessment under this paragraph in respect of the same parent, there shall be allowed to each of those individuals, in place of the whole deduction which would otherwise be allowed under this paragraph, an amount of the whole deduction equally apportioned according to the number of the individuals making the claim.”.

Pindaan seksyen 47

dalam subperenggan 1(a), dengan menggantikan perkataan

“three” dengan perkataan “four”; dan

dalam subseksyen (3), dengan menggantikan perkataan

“three” dengan perkataan “four”.

Pindaan seksyen 48

dalam perenggan (2)(a), dengan menggantikan perkataan

“one” dengan perkataan “two”;

dalam subperenggan (3)(a)(i), dengan menggantikan perkataan “six” dengan perkataan “four”; dan

dalam subperenggan (3)(a)(ii), dengan menggantikan perkataan “six” dengan perkataan “eight”.

Kewangan 15

Pindaan seksyen 60i

dalam subseksyen (1), dengan menggantikan perkataan

“Islamic securities” di mana-mana jua terdapat dengan perkataan “sukuk”; dan

dalam subseksyen (4)—

dengan memotong takrif “Islamic securities”; dan

dengan menggantikan perkataan “Islamic securities” dengan perkataan “sukuk”; dan

dengan menggantikan perkataan “approved by the Securities Commission or Labuan

Financial Services Authority” dengan perkataan

“lodged with the Securities Commission or approved by the Labuan Financial Services

Authority.”.

Pindaan seksyen 83

dalam subseksyen (1), dengan memasukkan selepas perkataan “77a(1)” perkataan “in respect of any one year of assessment”;

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a) Any person who makes default in furnishing a return in accordance with subsection 77(1) or 77a(1)

in respect of any year of assessment for two years or more shall, if he does so without reasonable excuse, be guilty of an offence and shall, on conviction, be liable to—

a fine of not less than one thousand ringgit and not more than twenty thousand ringgit or to imprisonment for a term not exceeding six months or to both; and

a special penalty equal to treble the amount which the Director General may, according to the best of his judgment, determine as the tax charged on the chargeable income of that person for those years of assessment.”;

Kewangan 17

dalam subseksyen (2), dengan menggantikan perkataan

“subsection (1)” dengan perkataan “subsections (1) and

”; dan

dengan memotong perkataan “or” di hujung perenggan (e);

dengan menggantikan koma di hujung perenggan (f)

dengan perkataan “; or”; dan

dengan memasukkan selepas perenggan (g) perenggan yang berikut:

“(h) fails to furnish the correct particulars as required by the Director General under paragraph 77(4)(b)

or 77a(3)(b),”.

Pindaan seksyen 125

shall, if so required under this Act; or

may, if so allowed by the Director General, furnish any form prescribed under this Act on an electronic medium or by way of an electronic transmission.”.

Undang-Undang Malaysia 18

Pindaan seksyen 154

dalam Bahagian 1—

dengan menggantikan perenggan 1 dengan perenggan yang berikut:

“1. Except where paragraphs 1a, 2, 2a, 2d, 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 5 per cent

For every ringgit of the next 15,000 10 per cent

For every ringgit of the next 20,000 16 per cent

For every ringgit of the next 30,000 21 per cent

For every ringgit of the next 150,000 24 percent

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 exceeding 1,000,000 28 per cent”; dan

dalam Bahagian X dalam subperenggan 1(b), dengan menggantikan perkataan “26% of gross for the year of assessment 2008 and 25% of gross for the subsequent years of assessment” dengan perkataan “24% of gross for the year of assessment 2016 and subsequent years of assessment”.

Pindaan Jadual 3

dengan memasukkan selepas perenggan 2d perenggan yang berikut:

“2e. For the purpose of paragraph 1, the qualifying expenditure incurred by a person shall not include any amount paid or to be paid in respect of goods and services tax as input tax by the person if he is liable to be registered under the Goods and

Services Tax Act 2014 and has failed to do so, or if he is entitled under that Act to credit that amount as input tax.”;

dengan memasukkan selepas perenggan 16a perenggan yang berikut:

“16b. Notwithstanding any other provisions of this Schedule, no allowance shall be made to a person under paragraphs 12

and 16 for a year of assessment in respect of any expenditure incurred in relation to paragraphs 37a, 37B, 37c, 37e, 37f, 37g,

37h, 42a and 42B of this Schedule relating to industrial building where the building or part thereof is used by that person for the purpose of letting of property including the business of letting of such property.”;

dalam subperenggan 19a(3), dengan memasukkan selepas perkataan “resident” perkataan “and incorporated”;

dengan memasukkan selepas perenggan 61a perenggan yang berikut:

“61b. (1) Notwithstanding any other provisions of this Schedule, where any part of an asset of a person from a business ceases to be used for purposes of a business of his in a basis period for a year of assessment due to replacement with a new part and that new part is depreciated separately in accordance with the generally accepted accounting principles, that part of an asset is deemed to have been disposed of in that basis period for that year of assessment.

Undang-Undang Malaysia 20

The qualifying expenditure of the part of the asset disposed shall be taken to be the amount as determined in accordance with the generally accepted accounting principles.

The residual expenditure under paragraph 68 in respect of the part of the asset disposed shall be the qualifying expenditure of the part of an asset disposed reduced by the amount of allowance that have been made or would have been made under this Schedule to that person prior to the disposal of that part of the asset.

The provisions of this Schedule shall apply to the new part of an asset referred to in subparagraphs (1) and (2).”; dan

In the event the adjustment of the amount of the qualifying expenditure made under subparagraph (1) results in—

The excess amount referred to in subsubparagraph (2)(b)

shall not exceed the total amount of allowances given under this

Schedule.

Notwithstanding subparagraph (1), where a person has incurred the qualifying plant expenditure, qualifying building

Kewangan 21

expenditure, qualifying agriculture expenditure or qualifying forest expenditure in relation to an asset, and the asset is disposed of at any time during the period of adjustment specified under the Goods and Services Tax Act 2014, the adjustment to such qualifying expenditure shall be made in the basis period for the year of assessment in which the disposal is made.

Paragraphs 39 and 40 shall apply for the purpose of the adjustment referred to in subparagraph (4).”.

Pindaan Jadual 6

dengan memasukkan selepas perenggan 25c perenggan yang berikut:

“25d. Sums received by way of gratuity on retirement from an employment under any written law or termination of a contract of employment other than when paragraph 25, 25a, 25B or 30a applies:

Provided that the sums shall not exceed an amount ascertained by multiplying the sum of one thousand ringgit by the number of completed year of service of that individual.”;

dalam subperenggan 33a(b)—

dengan menggantikan perkataan “Islamic securities”

dengan perkataan “sukuk”; dan

dalam perenggan 33B—

dengan menggantikan perkataan “Islamic securities”

dengan perkataan “sukuk”; dan

dalam subperenggan 35(b)—

dengan menggantikan perkataan “Islamic securities”

dengan perkataan “sukuk”; dan

dalam perenggan 3, dengan menggantikan perkataan

“subsection 25(4)” dengan perkataan “paragraph 3a”;

dan

dengan memasukkan selepas perenggan 3 perenggan yang berikut:

“3a. (1) For the purposes of paragraph 3, where a foreign income is receivable in respect of a period which overlaps the basis period (which is referred to in this paragraph as the overlapping period), that foreign income when received shall be apportioned between the part of the overlapping period which overlaps the basis period and the remaining part of the overlapping period.

The apportionment under subparagraph (1) shall be made in the proportion that the number of days of the overlapping period that fall into the basis period bears to the total number of days of the overlapping period, unless the Director General, having regard to the facts of any particular case, otherwise directs.

So much of that foreign income as is apportioned to the overlapping part of the overlapping period shall be treated as foreign income of the person for the basis period.”.

Pindaan Jadual 7a

dengan memasukkan selepas perenggan 1c perenggan yang berikut:

“1d. (1) For the purposes of paragraphs 1 and 1a, the capital expenditure incurred by a company shall not include any amount paid or to be paid in respect of goods and services tax as input

Kewangan 23

tax by a company if the company is liable to be registered under the Goods and Services Tax Act 2014 and has failed to do so, or if the company is entitled under that Act to credit that amount as input tax.

Where in the basis period for a year of assessment a company has incurred capital expenditure under this Schedule in relation to an asset and the input tax on the asset is subject to any adjustment made under the Goods and Services Tax Act 2014, the amount of such expenditure in relation to that asset shall be adjusted in the basis period for a year of assessment in which the period of adjustment relating to the asset as provided under the Goods and Services Tax Act 2014 ends.

In the event the adjustment of the amount of the capital expenditure made under subparagraph (2) results in—

Notwithstanding subparagraph (2), where a person has incurred the capital expenditure in relation to an asset, and the asset is disposed of at any time during the period of adjustment specified under the Goods and Services Tax Act 2014, the adjustment to such expenditure shall be made in the basis period for the year of assessment in which the disposal is made.

Paragraph 1B shall apply for the purpose of the adjustment referred to in subparagraph (4).”;

Where in the basis period for a year of assessment a company has incurred capital expenditure under this Schedule in relation to an asset and the input tax on the asset is subject to any adjustment made under the Goods and Services Tax Act 2014, the amount of such expenditure in relation to that asset shall be adjusted in the basis period for the year of assessment in which the period of adjustment relating to the asset as provided under the Goods and Services Tax Act 2014 ends.

In the event the adjustment of the amount of the capital expenditure made under subparagraph (2) results in—

Notwithstanding subparagraph (2), where a person has incurred capital expenditure in relation to an asset, and the asset is disposed of at any time during the period of adjustment specified under the Goods and Services

Tax Act 2014, the adjustment to such expenditure shall be made in the basis period for a year of assessment in which the disposal is made.”.

Bagi maksud Bahagian ini, baki 108 merujuk kepada—

Jika terdapat apa-apa ketidakselarasan antara mana-mana peruntukan Bahagian ini dengan mana-mana peruntukan Akta ibu, peruntukan Akta ibu itu adalah terbatal setakat ketidakselarasan itu.

Kewangan 27

Baki 108

cukai yang dikenakan ke atas pendapatan yang boleh dikenakan cukai bagi suatu syarikat bagi tahun taksiran 2000 berasaskan tahun semasa dan tahun taksiran yang sebelumnya dilepaskan atau diremitkan; atau

apa-apa amaun cukai yang dibayar oleh syarikat itu yang telah diambil kira bagi maksud pengiraan baki 108 itu dibayar balik, baki 108 syarikat itu, hendaklah pada hari cukai itu dilepaskan, diremitkan atau dibayar balik, dikurangkan mengikut apa-apa amaun cukai yang dilepaskan, diremitkan atau dibayar balik itu.

Amaun lebihan baki 108

Jika apa-apa lebihan yang genap masa dan kena dibayar oleh suatu syarikat tidak dibayar dalam tempoh tiga puluh hari selepas serahan rekuisisi yang disebut di bawah subseksyen (1), sekian banyak amaun lebihan yang belum berbayar hendaklah tanpa notis lanjut diserahkan, dinaikkan dengan suatu amaun yang bersamaan dengan sepuluh peratus daripada lebihan yang tidak dibayar, dan amaun yang tidak dibayar itu dan kenaikan ke atas amaun yang tidak dibayar itu hendaklah menjadi suatu hutang yang kena dibayar kepada Kerajaan dan hutang itu hendaklah menjadi kena dibayar dengan serta-merta kepada Ketua Pengarah.

Undang-Undang Malaysia 28

Perenggan 35(b) dan 38(b) berkuat kuasa bagi tahun taksiran 2016 dan tahun-tahun taksiran yang berikutnya.

Pindaan seksyen 2

dengan memasukkan selepas takrif “Inland Revenue Board of Malaysia” takrif yang berikut:

‘ “input tax” has the meaning assigned to it in the

Goods and Services Tax Act 2014 [Act 762];’; dan

dengan memasukkan selepas takrif “natural gas” takrif yang berikut:

‘ “output tax” has the meaning assigned to it in the

Goods and Services Tax Act 2014;’.

Pindaan seksyen 18

dalam subseksyen (1)—

dalam proviso kepada perenggan (n), dengan memotong perkataan “or”;

any amount of output tax paid or to be paid under the Goods and Services Tax Act 2014 which is borne by the chargeable person if he is registered or liable to be registered under that Act.”; dan

dengan memasukkan selepas subseksyen (1) subseksyen yang berikut:

“(1a) Notwithstanding any other provisions of this

Act, where a person is required under section 34 to furnish to the Director General any information within the time specified in a notice or such other time as may be allowed by the Director General, and that information concerns wholly or in part a deduction claimed by that person in arriving at the adjusted income of that person from any source for the basis period for a year of assessment, no deduction from the gross income from that source for that period shall be allowed in respect of such claim if the person fails to provide such information within the time specified in that notice or such extended time as may be allowed by the Director General.”.

Pindaan seksyen 39

dengan memasukkan selepas perenggan 1 perenggan yang berikut:

“1a. For the purposes of paragraph 1, the qualifying exploration expenditure incurred by a chargeable person shall not include any amount paid or to be paid in respect of goods and services tax as input tax by the chargeable person if he is liable to be registered under the Goods and Services Tax Act 2014 and has failed to do so, or if he is entitled under that Act to credit that amount as input tax.”; dan

dengan memasukkan selepas perenggan 13 perenggan yang berikut:

“13a. (1) Where in the basis period for a year of assessment a chargeable person has incurred qualifying exploration expenditure in relation to an asset and the input tax on the asset is subject to any adjustment made under the Goods and Services Tax Act 2014, the amount of such expenditure in relation to that asset shall be adjusted in the basis period for the year of assessment in which the period of adjustment relating to the asset as provided under the Goods and Services Tax Act 2014 ends.

In the event the adjustment of the amount of the qualifying exploration expenditure made under subparagraph (1) results in—

The excess amount referred to in subsubparagraph (2)(b)

shall not exceed the total amount of allowances given under this

Schedule.

Notwithstanding subparagraph (1), where a chargeable person has incurred the qualifying exploration expenditure in relation to an asset, and the asset is disposed of at any time during the period of adjustment specified under the Goods and

Services Tax Act 2014, the adjustment to such expenditure shall be made in the basis period for the year of assessment in which the disposal is made.

Paragraph 13 shall apply for the purpose of the adjustment referred to in subparagraph (4).”.

Pindaan Jadual Kedua

dengan memasukkan selepas perenggan 2a perenggan yang berikut:

“2b. For the purposes of paragraph 1, the qualifying expenditure incurred by a chargeable person shall not include any amount paid or to be paid in respect of goods and services tax as input tax by a chargeable person if the chargeable person is liable to be registered under the Goods and Services Tax Act 2014 and has failed to do so, or if the chargeable person is entitled under that Act to credit that amount as input tax.”;

dengan memasukkan selepas perenggan 40 perenggan yang berikut:

“40a. (1) Notwithstanding any other provisions of this

Schedule, where any part of an asset of a chargeable person from a business ceases to be used for purposes of a business of his in a basis period for a year of assessment due to replacement with a new part and that new part is depreciated separately in accordance with the generally accepted accounting principles, that part of an asset is deemed to have been disposed of in that basis period for that year of assessment.

Undang-Undang Malaysia 32

The qualifying expenditure of the part of the asset disposed shall be taken to be the amount determined for the new part being depreciated separately in accordance with the generally accepted accounting principles.

The residual expenditure under paragraph 46 in respect of the part of the asset disposed shall be the qualifying expenditure of the part of an asset disposed reduced by the amount of allowance that have been made or would have been made under this Schedule to that chargeable person prior to the disposal of that part of the asset.

The provisions of this Schedule shall apply to the new part of an asset referred to under subparagraphs (1) and (2).”;

dan

In the event the adjustment of the amount of the qualifying expenditure made under subparagraph (1) results in—

The excess amount referred to in subsubparagraph 2(b)

shall not exceed the total amount of allowances given under this

Schedule.

Kewangan 33

Notwithstanding subparagraph (2), where a chargeable person has incurred the qualifying expenditure in relation to an asset, and the asset is disposed of at any time during the period of adjustment specified under the Goods and Services Tax Act 2014, the adjustment to such expenditure shall be made in the basis period for the year of assessment in which the disposal is made.

Paragraphs 22 and 23 shall apply for the purpose of the adjustment referred to in subparagraph (4).”.

Seksyen 41 dan 43 mula berkuat kuasa apabila berkuatkuasanya

Akta ini.

Pindaan seksyen 2