Promotion of Investments (Promoted Activities and Promoted Products)
(Amendment) Order 2009
In exercise of the powers conferred by section 4 of the Promotion of Investments Act 1986 [Act 327], the Minister, with the concurrence of the Minister of Finance, makes the following order:
Citation and commencement
1. (1) This order may be cited as the Promotion of Investments (Promoted Activities and Promoted Products) (Amendment) Order 2009.
(2) Subparagraph 2(a) is deemed to have come into operation on 31 January 2008.
(3) Subparagraph 2(b) is deemed to have come into operation on 28 June 2007.
(4) Subparagraph 2(c) is deemed to have come into operation on 9 November 2006.
Amendment of First Schedule
2. The Promotion of Investments (Promoted Activities and Promoted Products) Order 1995 [P.U. (A) 31/1995] is amended in the First Schedule—
(a) in relation to item II, by inserting after subitem (12) under the column “Products/Activities” the following subitem:
“(13) Additives, flavours, colouring and functional ingredients”;
(b) in relation to item VIII, by inserting after subitem (5) under the column “Products/Activities” the following subitem:
“(6) Design, development and production of wooden furniture”; and
(c) in relation to item XIV, by inserting after subitem (10) under the column “Products/Activities” the following subitem:
“(11) Water/waste water/sewage treatment equipment”.
Made 7 July 2009
[MITI: ID/BI/S/0.1432 Jld. 5; PN(PU2)451/VI]
Dato’ Mustapa bin Mohamed
Minister of International Trade and Industry
Concurred 14 July 2009
Dato’ Seri Ahmad Husni bin Mohamad Hanadzlah
Second Minister of Finance
Income Tax (Deduction for Cost of Training for Employees)
Income Tax (Deduction for Cost of Training for Employees)
Rules 2009
In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules:
Citation and commencement
1. (1) These rules may be cited as the Income Tax (Deduction for Cost of Training for Employees) Rules 2009.
(2) These Rules shall have effect from the year of assessment 2009 until the year of assessment 2012.Deduction
2. (1) In ascertaining the adjusted income of a person resident in Malaysia from its business in a basis period for a year of assessment, there shall be allowed a deduction in respect of cost of training incurred by that person for the purposes of upgrading and developing the technical skills of his employees.
(2) For the purpose of subrule (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, approved by the Minister.
(3) The deduction under these Rules shall be in addition to any deduction allowable under section 33 of the Act.
Non-application
3. These Rules shall not apply if a person has made a claim to Perbadanan Sumber Manusia Berhad for cost of training referred to in subrule 2(1).
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 154(2) of the Income Tax Act 1967]
Rules 2009
In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules:
Citation and commencement
1. (1) These rules may be cited as the Income Tax (Deduction for Cost of Training for Employees) Rules 2009.
(2) These Rules shall have effect from the year of assessment 2009 until the year of assessment 2012.Deduction
2. (1) In ascertaining the adjusted income of a person resident in Malaysia from its business in a basis period for a year of assessment, there shall be allowed a deduction in respect of cost of training incurred by that person for the purposes of upgrading and developing the technical skills of his employees.
(2) For the purpose of subrule (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, approved by the Minister.
(3) The deduction under these Rules shall be in addition to any deduction allowable under section 33 of the Act.
Non-application
3. These Rules shall not apply if a person has made a claim to Perbadanan Sumber Manusia Berhad for cost of training referred to in subrule 2(1).
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 154(2) of the Income Tax Act 1967]
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]
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]
Subscribe to:
Posts (Atom)