Income Tax (Exemption) Order 2022 - Foreign Sourced Income in calculating Cukai Makmur
Updated: Jul 20, 2022
1. On 5 April 2022, the Minister, in the exercise of the powers conferred by paragraph 157(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) Order 2022 [P.U. (A) 96].
2. For the year of assessment 2022, the Minister grants an exemption from the application of the provisions of subparagraph 2(2) of Part I of Schedule 1 to the Act to a company in respect of its chargeable income in relation to any income received in Malaysia from outside Malaysia during the basis period.
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1. 2022年4月5日，部长行使《1967年所得税法令》[第53号法案] 第157(3)(b)段所赋予的权力，在宪报颁布了《2022年所得税(豁免) 指令》[P.U.(A)96]。 2. 对于2022年的评估年度，部长授予公司在基准期内源自海外的任何收入所产生的课税收入豁免施加1967年所得税法令附表1第一部分第2(2)分段的规定。 3. 加入 Telegram 群 - https://t.me/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼
84.1 Income Tax (Exemption) Order 2022 - P.U（A）96
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