Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - PDF
P.U (A) 474 - Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - As at 27 December 2021
P.U. (A) 29 - Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2013 - As at 31 January 2021
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.
4. Join our Telegram: http://bit.ly/YourAuditor
🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻
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。
3. 加入我们的 Telegram: http://bit.ly/YourAuditor
🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼