Income Tax (Exemption) (No. 3) Order 2009

Income Tax (Exemption) (No. 3) Order 2009

In exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order:

Citation and commencement

1. (1) This order may be cited as the Income Tax (Exemption) (No. 3) Order 2009.(2) This Order has effect from 30 August 2008 until 31 December 2012.

Exemption

2. (1) The Minister exempts a non-resident person from payment of income tax in respect of income under paragraph 4A(ii) of the Act received in relation to technical training conducted by that person for the purpose of upgrading and developing the technical skills of any employee of a person resident in Malaysia.

(2) For the purpose of subparagraph (1), “training” means training under the programme of—

(a) post graduate course in information technology and communication, electronics or life sciences;

(b) post basic course in nursing or allied healthcare; or

(c) aircraft maintenance engineering course, approved by the Minister.

Non-application

3. The provision of section 109B of the Act shall not apply to the income referred to in paragraph 2 of this Order.

Made 1 July 2009

[Perb. CR(8.09) 294/6/4-9(SJ. 9) (2009) Jld. 2 (SK. 2);
LHDN.01/35/(S)/42/51/231-17.10; PN(PU2)80/LVII]

Dato’ Seri Ahmad Husni bin Mohamad Hanadzlah
Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the Income Tax Act 1967]