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Industrial Building Allowance - Tun Razak Exchange Marquee Status Company

Updated: May 3


Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - PDF

127
. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company
Download INCOME TAX (INDUSTRIAL BUILDING ALLOWANCE) (TUN RAZAK EXCHANGE MARQUEE STATUS COMPANY • 2.37MB

P.U (A) 473 - Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - As at 27 December 2021

127.1 P.U (A) 473 (2021)
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P.U (A) 27 - Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2013 - As at 31 January 2013

127.2 P.U (A) 27 (2013)
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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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