INCOME TAX (EXEMPTION) (NO. 17) ORDER 1999

INCOME TAX (EXEMPTION) (NO. 17) ORDER 1999

 

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. 17) Order 1999.

     (2)   This Order shall have effect for the year of assessment 2000 and subsequent years of assessment.

Exemption

2. The Minister exempts non-resident film companies, actors and film crews who are in Malaysia from the payment of income tax in respect of income derived from filming activities commencing on or after 31 March 1999 which has been approved by the Jawatankuasa Filem Asing, Ministry of Home Affairs, Malaysia.

 Made 24 July 1999.

[Perb. (8.09) 248/40/7-1102 (29); LHDN. 011351(S)1421511231-4 Klt. 8; PN(PU2)80/XXVI]

 

DATO' MUSTAPA BIN MOHAMED

Second Minister of Finance

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