Tag: National Key Economic Area (NKEA)

  • Industrial Building Allowance – Tun Razak Exchange Marquee Status Company

    Industrial Building Allowance – Tun Razak Exchange Marquee Status Company

    127.-Income-Tax-Industrial-Building-Allowance-Tun-Razak-Exchange-Marquee-Status-Company-Amendment-Rules-2021Download
    127.1-P.U-A-473-2021Download
    127.2-P.U-A-27-2013Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 80 of Schedule 3 of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 473]

    2. These Rules are deemed to have effect from the year of assessment 2014.

    3. Under P.U. (A) 473, the qualifying building expenditure incurred by the Tun Razak Exchange Marquee status company will be extended to 31 December 2025 from 31 December 2020.

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    1. 2021 年 12 月 27 日，部长行使1967年所得税法令 [法案53] 第154(1)(b) 段以及附表3第80段所赋予的权力，在宪报上颁布了2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则 [P.U. (A) 473]。

    2. 此细则被视为从2014年的评估年度开始生效，主要修订了2013年所得税(工业建筑津贴)(敦拉萨国际贸易中心Marquee 地位公司) 细则 [P.U. (A) 27/2013] 的第 2、3、6和7条例。

    3. 修订后，敦拉萨国际贸易中心 Marquee 地位公司享有工业建筑津贴的合格建筑支出 [qualifying building expenditure]，将从2020年12月31日延长至2025年12月31日。

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  • Accelerated Capital Allowance – Tun Razak Exchange Marquee Status Company

    Accelerated Capital Allowance – Tun Razak Exchange Marquee Status Company

    128.-Income-Tax-Accelerated-Capital-Allowance-Tun-Razak-Exchange-Marquee-Status-Company-Amendment-Rules-2021Download
    128.1-P.U-A-474-2021Download
    128.2-P.U.-A-29-2013Download

    1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 474]

    2. These Rules are deemed to have effect from 1 January 2014.

    3. Under these rules, the period of entitlement to accelerated capital allowances for renovation costs incurred on a building or part of a building located in the Tun Razak Exchange used for the purpose of the company’s business will be extended from December 31, 2020, to December 31, 2025.

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    1. 2021 年 12 月 27 日，部长行使1967年所得税法令 [法案53] 第154(1)(b) 段所赋予的权力，在宪报上颁布了2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则 [P.U. (A) 474]，并被视为自2014年1月1日起生效。

    2. 根据这项细则，位于敦拉萨国际贸易中心的建筑物或部分建筑物所产生并符合资格的装修费用，享有加速资本津贴的期间将从2020年12月31日延长到2025年12月31日。

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