Real Property Gains Tax (Exemption) Order 2009
In exercise of the powers conferred by subsection 9(3) of the Real Property Gains Tax Act 1976 [Act 169], the Minister makes the following order:
Citation and commencement
1. (1) This order may be cited as Real Property Gains Tax (Exemption) Order 2009.
(2) This Order comes into operation on 1 January 2010.
Exemption
2. (1) The Minister exempts any person from the application of Schedule 5 of the Act on the payment of tax on the chargeable gain in respect of any disposal of asset on or after 1 January 2010 subject to the condition that the amount of chargeable gain shall be determined in accordance with the following formula:
A/B x C
where
A is the amount of tax charged on the chargeable gain on the person at the appropriate tax rate reduced by the amount of tax charged on such chargeable gain at the rate of five per cent
B is the amount of tax charged on such chargeable gain at the appropriate tax rate
C is the amount of such chargeable gain
(2) Nothing in subparagraph (1) shall absolve or is deemed to have absolved the person from complying with any requirement to submit any return or to furnish other information under any provision of the Act.
Revocation
3. The Real Property Gains Tax (Exemption) (No. 2) Order 2007 [P.U. (A) 146/2007] published on 1 April 2007 is revoked .
Made 26 October 2009
[Perb. CR (8.09)294/6/4-9(SJ. 9) (2010); LHDN.01/35/(S)/42/51/231-17.11; PN(PU2)325/III]
Dato’ Seri Haji Ahmad Husni bin Mohamad Hanadzlah
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 9(4) of the Real Property Gains Tax Act 1976]
Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business)(Amendment) Rules 2009
Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business)(Amendment) Rules 2009
In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax 1967 [Act 53], the Minister makes the following rules:
Citation and commencement
1. (1) These rules may be cited as the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) (Amendment) Rules 2009.
(2) These Rules come into operation on 1 January 2010.
Amendment of rule 4
2. Subrule 4(1) of the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) Rules 2007 [P.U. (A) 65/2007] is amended by substituting for the words “31 December 2009” the words “31 December 2015”.
Made 26 October 2009
[Perb.CR(8.09)294/6/4-9(SJ. 9) (2010); LH DN.01/35/(S)/42/51/231-17.11;
PN (PU2)80/LVII]
Dato’ Seri Haji Ahmad Husni bin Mohd Hanadzlah
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the
Income Tax Act 1967]
In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax 1967 [Act 53], the Minister makes the following rules:
Citation and commencement
1. (1) These rules may be cited as the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) (Amendment) Rules 2009.
(2) These Rules come into operation on 1 January 2010.
Amendment of rule 4
2. Subrule 4(1) of the Income Tax (Deduction on Expenditure for Establishment of an Islamic Stock Broking Business) Rules 2007 [P.U. (A) 65/2007] is amended by substituting for the words “31 December 2009” the words “31 December 2015”.
Made 26 October 2009
[Perb.CR(8.09)294/6/4-9(SJ. 9) (2010); LH DN.01/35/(S)/42/51/231-17.11;
PN (PU2)80/LVII]
Dato’ Seri Haji Ahmad Husni bin Mohd 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. 4) ORDER 2009
INCOME TAX (EXEMPTION) (NO. 4) 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. 4) Order 2009.
(2) This Order is deemed to have come into operation from 1 January 2009.
Exemption
2. (1) The Minister exempts from tax any gains or profit falling under paragraph 4(f) of the Act received by a non-resident from an offshore company.
(2) For the purposes of this paragraph, “offshore company” has the same meaning assigned to it in the Labuan Offshore Business Activity Tax Act 1990 [Act 445].
Non-application
3. The provisions of section 109F of the Act shall not apply to the income exempted under this Order.
Made 20 October 2009
[Perb.(C)0.217(SJ. 18) Vol. 5(SK. 3); LHDN.01/35/(S)/42/51/231-12;
PN(PU2)80/LVII]
DATO’ SERI HAJI 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. 4) Order 2009.
(2) This Order is deemed to have come into operation from 1 January 2009.
Exemption
2. (1) The Minister exempts from tax any gains or profit falling under paragraph 4(f) of the Act received by a non-resident from an offshore company.
(2) For the purposes of this paragraph, “offshore company” has the same meaning assigned to it in the Labuan Offshore Business Activity Tax Act 1990 [Act 445].
Non-application
3. The provisions of section 109F of the Act shall not apply to the income exempted under this Order.
Made 20 October 2009
[Perb.(C)0.217(SJ. 18) Vol. 5(SK. 3); LHDN.01/35/(S)/42/51/231-12;
PN(PU2)80/LVII]
DATO’ SERI HAJI 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]
INCOME TAX (REQUEST FOR INFORMATION) RULES 2009
INCOME TAX (REQUEST FOR INFORMATION) RULES 2009
IN exercise of the powers conferred by subsection 132(2) and paragraph 154(1)(c) 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 (Request for Information) Rules 2009.
(2) These Rules come into force on 26 August 2009.
Interpretation
2. In these Rules—
“bank” means—
(a) a bank, finance company, or a banking and finance company licensed or deemed to be licensed under the Banking and Financial Institutions Act 1989 [Act 372];
(b) an Islamic bank licensed or deemed to be licensed under the Islamic Banking Act 1983 [Act 276]; and
(c) a prescribed institution under the Development Financial Institutions Act 2002 [Act 618];
“information” means an information required to be disclosed pursuant to the article on exchange of information of a double taxation arrangement;
“double taxation arrangement” means an arrangement as declared under section 132 of the Act;
“competent authority” means the duly authorized servant or agent of a government of any territory outside Malaysia with which the Government of Malaysia has entered into a double taxation arrangement.
Request for information
3. (1) Subject to these Rules, a competent authority may request from the Director General for information of a person to whom the double taxation arrangement entered into by the government of such competent authority with the Government of Malaysia relates.
(2) The Director General may refuse the request under subrule (1) if the information requested is in relation to a person who is not related to the double taxation arrangement.
(3) The competent authority shall state in the request made under subrule (1) the following particulars:
(a) the name and designation of the competent authority;
(b) the purpose of the request;
(c) the name and identification or reference number of the person in relation to whom the information is requested for; and
(d) the details of the information requested.
(4) The Director General may require any other information from the competent authority which the Director General deems necessary.
(5) Upon receipt of the request under subrule (1), the Director General may by notice under section 81 of the Act, require the person referred to in the request to provide the information as requested by the competent authority within the time specified in the notice.
(6) Any person to whom a notice is issued under subrule (5) who, without any reasonable excuse, fails to comply with such notice commits an offence under section 120 of the Act.
Request for information from a bank
4. (1) The requirement under this rule shall be subject to the following provisions:
(a) paragraph 99(1)(i) of the Banking and Financial Institutions Act 1989;
(b) subsection 34(3) of the Islamic Banking Act 1983; and
(c) paragraph 120(k) of the Development Financial Institutions Act 2002.
(2) Where a competent authority fails to obtain any information of any person under rule 3, the competent authority may make a request for the information from the bank which has the information of such person through the Director General.
(3) Where the competent authority makes a request under subrule (2), the competent authority shall in addition to the particulars referred to in subrule 3(3), state other particulars which include the bank account number, type of bank account, and the name and address of the bank in which the account of the person whose information is required, is maintained.
(4) Upon receipt of the request under subrule (2), the Director General may by notice under section 81 of the Act require a bank which has the information of such person to provide the information as requested by the competent authority.
(5) Any bank which has the information of a person to whom the double taxation arrangement entered into by the government of such competent authority with the Government of Malaysia relates, and to which a notice issued under subrule (4), which, without any reasonable excuse, fails to comply with such notice commits an offence under section 120 of the Act.
Made 25 August 2009
[Perb.0.6869/47 Jld. 8(Sk. 3); LHDN.01/12.5/(S)/42/51/231; PN(PU2)80/LVII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]
IN exercise of the powers conferred by subsection 132(2) and paragraph 154(1)(c) 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 (Request for Information) Rules 2009.
(2) These Rules come into force on 26 August 2009.
Interpretation
2. In these Rules—
“bank” means—
(a) a bank, finance company, or a banking and finance company licensed or deemed to be licensed under the Banking and Financial Institutions Act 1989 [Act 372];
(b) an Islamic bank licensed or deemed to be licensed under the Islamic Banking Act 1983 [Act 276]; and
(c) a prescribed institution under the Development Financial Institutions Act 2002 [Act 618];
“information” means an information required to be disclosed pursuant to the article on exchange of information of a double taxation arrangement;
“double taxation arrangement” means an arrangement as declared under section 132 of the Act;
“competent authority” means the duly authorized servant or agent of a government of any territory outside Malaysia with which the Government of Malaysia has entered into a double taxation arrangement.
Request for information
3. (1) Subject to these Rules, a competent authority may request from the Director General for information of a person to whom the double taxation arrangement entered into by the government of such competent authority with the Government of Malaysia relates.
(2) The Director General may refuse the request under subrule (1) if the information requested is in relation to a person who is not related to the double taxation arrangement.
(3) The competent authority shall state in the request made under subrule (1) the following particulars:
(a) the name and designation of the competent authority;
(b) the purpose of the request;
(c) the name and identification or reference number of the person in relation to whom the information is requested for; and
(d) the details of the information requested.
(4) The Director General may require any other information from the competent authority which the Director General deems necessary.
(5) Upon receipt of the request under subrule (1), the Director General may by notice under section 81 of the Act, require the person referred to in the request to provide the information as requested by the competent authority within the time specified in the notice.
(6) Any person to whom a notice is issued under subrule (5) who, without any reasonable excuse, fails to comply with such notice commits an offence under section 120 of the Act.
Request for information from a bank
4. (1) The requirement under this rule shall be subject to the following provisions:
(a) paragraph 99(1)(i) of the Banking and Financial Institutions Act 1989;
(b) subsection 34(3) of the Islamic Banking Act 1983; and
(c) paragraph 120(k) of the Development Financial Institutions Act 2002.
(2) Where a competent authority fails to obtain any information of any person under rule 3, the competent authority may make a request for the information from the bank which has the information of such person through the Director General.
(3) Where the competent authority makes a request under subrule (2), the competent authority shall in addition to the particulars referred to in subrule 3(3), state other particulars which include the bank account number, type of bank account, and the name and address of the bank in which the account of the person whose information is required, is maintained.
(4) Upon receipt of the request under subrule (2), the Director General may by notice under section 81 of the Act require a bank which has the information of such person to provide the information as requested by the competent authority.
(5) Any bank which has the information of a person to whom the double taxation arrangement entered into by the government of such competent authority with the Government of Malaysia relates, and to which a notice issued under subrule (4), which, without any reasonable excuse, fails to comply with such notice commits an offence under section 120 of the Act.
Made 25 August 2009
[Perb.0.6869/47 Jld. 8(Sk. 3); LHDN.01/12.5/(S)/42/51/231; PN(PU2)80/LVII]
DATO’ SERI HAJI AHMAD HUSNI BIN MOHD HANADZLAH
Second Minister of Finance
[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]
Promotion of Investments (Promoted Activities and Promoted Products)
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
(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]
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