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Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021: Disposal of buildings & Rental Income

Updated: May 3


Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021 - PDF

131. Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021
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P.U (A) 477 - Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021 - As at 27 December 2021

131.1 P.U (A) 477
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P.U (A) 28- Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021 - As at 31 January 2013

131.2 P.U (A) 28 (2013)
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1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021 [P.U. (A) 477]


2. This Order is deemed to have effect from the year of assessment 2013.


3. Following the Amendment, the period of exemption of 70% of the statutory income derived from the disposal of any building or rights over any building or part of a building by an approved developer is extended from the assessment year 2022 to the assessment year 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 127(3)(b) 段所赋予的权力,在宪报上颁布了 2013年所得税 (豁免)(第4号)(修订) 指令 [P.U. (A) 477]。 2. 此指令被视为从2013年的评估年度开始生效。 3. 在此修订指令下,经批准的发展商出售任何建筑物或任何建筑物或建筑物部分的权益所产生的法定收入的70%豁免征税期限,从2022年的评估年延长至2025年的评估年。 4. 加入我们的 Telegram: http://bit.ly/YourAuditor 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼









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