Income Tax (Exemption) (No. 2) Order 2022: Venture Capital Company

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1. As proposed in Budget 2020, the incentive would be extended for a period of four years, with the qualifying investment period being extended to the end of December 2026. Applications for the incentives must be filed to the SC by December 31, 2023, for certification purposes.

2. For the purposes of the legislation, on 15 April 2022, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted in the Gazette the Income Tax (Exemption) (No. 2) Order 2022 [P.U. (A) 115].

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1. 根据2020年预算案的提议,该税务奖励措施被延长四年,合格的投资期将延长至2026年12月31日。税务奖励措施的申请必须在2023年12月31日前提交给证券委员会 (SC),以获取认证。

2. 因此,为了立法, 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第127(3)(b)赋予的权力,在宪报上颁布了《2022年所得税(豁免)(第2号)指令》[P.U. (A) 115]。

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