/akn/my/act/amendment_act/2024/A1706
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Quick answer
AKTA CUKAI PENDAPATAN (PINDAAN) 2024 is Malaysia Amendment Act, cited as Amendment Act A1706 2024, currently marked in force and first recorded in 2024.
Opening note
Seksyen 2, 3, 4, 8 dan 9 mula berkuat kuasa apabila berkuat kuasanya Akta ini.
Seksyen 7 berkuat kuasa bagi tahun taksiran 2024 dan tahun-tahun taksiran yang berikutnya.
UNDANG-UNDANG MALAYSIA
Akta A1706
AKTA CUKAI PENDAPATAN (PINDAAN) 2024
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Undang-Undang Malaysia
Akta A1706
Pindaan seksyen 2
Akta Cukai Pendapatan 1967 [Akta 53], yang disebut
“Akta ibu” dalam Akta ini, dipinda dalam subseksyen 2(1)
dengan menggantikan takrif “capital asset” dengan takrif yang berikut:
‘ “capital asset” means—
movable or immovable property situated outside
Malaysia including any rights or interests thereof;
or
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;’.
Pindaan seksyen 15c
Seksyen 15c Akta ibu dipinda—
dalam subseksyen (1), dengan menggantikan perkataan
“person” dengan perkataan “company, limited liability partnership, trust body or co-operative society”; dan
dalam subseksyen (5), dalam takrif “defined value”, dengan menggantikan perkataan “subsection (2)”
dengan perkataan “subsection (4)”.
Pindaan seksyen 65c
Seksyen 65c Akta ibu dipinda—
dalam takrif “disposal”, dengan menggantikan koma bernoktah di hujung takrif itu dengan noktah; dan
dengan memotong takrif “shares”.
Cukai Pendapatan (Pindaan)
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Pindaan seksyen 82
Subseksyen 82(2b) Akta ibu dipinda dengan memotong perkataan “printed”.
Pindaan seksyen 82c
Seksyen 82c 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—
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.”.
Pindaan seksyen 107c
Subseksyen 107c(12) 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.’.
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Undang-Undang Malaysia
Akta A1706
Pindaan Jadual 1
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 15c, which was acquired before 1 January 2024—
at the rate of 10 per cent on every ringgit of the chargeable income from such disposal;
or
at the rate of 2 per cent of gross on the disposal price of such movable property or shares;”; dan
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 15c, 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;”.
Pindaan Jadual 6
Jadual 6 kepada Akta ibu dipinda dengan memotong perenggan 38.