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Kewangan 5
B aB V
PinDaan kePaDa akta Setem 1949
S s4 . P s p d p d a S 1949
43. P d j d P
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Undang-Undang Malaysia
a 639
akta kewangan 2004
S a d a C P d p 1967, aP (C P d p ) 1967, a C kh t 1976 d a S 1949.
[ ]
diPeRBUat P m s s p :
B aB i
Permulaan
t ju r
1. a d a k 004.
P a
2. a C P d p 1967 [ Akta 53 ], a P (CP d p ) 1967 [ Akta 543], a C k ht 1976 [ Akta 169 ] d a S 1949 [ Akta 378 ] d p d
c d s - s d b ii, iii,iV d V.
B aB ii
PinDaan kePaDa akta Cukai PenDaPatan 1967
P rmu u u p p a Cu P p1967
3. (1) S s 4, 5, 6, d s p 7(b )( ) d s s 8,
9, 10, 11, 1 , 13, 14, 15, 16, 17, 18, 19, 3, 7, 8, 9, 30, 31d 3 s s 005 d -s .
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8 Undang-Undang Malaysia A ktA 639
( ) P 7(a) s s 001 d- s .
(3) S p 7(b )( ) d s s 0, 1 d s s 004 d - s .
(4) S s 4, 5 d 6 s p d 1 j005.
(5) P 33(a) s s 003d - s .
(6) P 33(b) d s f s p d11 S p 004.
P 2
4. a C P d p 1967, d s a db , d p d d s s
(a) d s s s (1)
( ) d s s p s f s ss f :
C b s C bf m s s s d d s c 3 f
C b f m s ac 1958[ Act 519 ]; d
( ) d s s p s f f :
S c s C ss s S c s C ss s s d ds c 3 f S c s C ss ac 1993 [ Act 498 ]; d
(b) d s s s (8) d p cc d c p c p s f S d
p pp v d C b S c sC ss , s sc c s cc d c p c p s f S s c d sp s s s c
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Kewangan 9
q d f p p s f c p s p c p s c q d sc s f
f c .
P 6
5. S s s 6(1) a d p d
(a) d p (h) d d p d ; d
(b) d s s p s p (h) p :
(i) s c p v s f s c 109ds d p v s s f s ac ,
c x s c d f c f ss ss p c f - s d
d c c s s s f c d s d s f d s c 61a
pp p s sp c f d d P X f Sc d 1..
P 6 A
6. S s s 6 a (3 a ) a d p d d p f d d d p f v d d.
P 34
7. S s 34 a d p d
(a) d s s p s s s s (3) s s s :
(3 a ) t f c d c s pc v d p p ()(b ), s d d,
c s f , c d s sp cf c d f c cc d f d
s c f c s c ss f d s -p f cc d c v d s ss d
C b .
(3 B ) F p p s f s s c (3a ), s f c c p d
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10 Undang-Undang Malaysia A ktA 639
f c c p c s d d d c s dd b d F c i s s ac 1989
[ Act 372] is c b ac 1983 [ Act 276 ],
s p sc d d D v pF c i s s ac 00 [ Act 618 ]; d
(b) d s s s (6)
( ) d p (m) dp :
(m) q xp d , c p xp d , c d
c p v p d f p p s f cc d f s c f c d , s
v d c d c f c ss d D p f S d ds m s :
P v d d xp d c d v p d s d d c d c p s s
p d f f ss ss c c f c s ss d;; d
( ) d s s p s p (m)s d p d p
:
(ma) c f xp d , c p xp d ,
c d c p vp d f p p s f certi cation for recognized quality systems
d s d ds, dhalal certi cation,evidence by a certi cate issued by acerti caction body as determined by them s :
P v d d xp d c d v p d s d d c d c p s s p d f f ss ss c c f c s ss d;.
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Kewangan 11
P 44
8. S s 44 a d p d
(a) d p (1)(d) d p (11) d p , (11) (11a ); d
(b) d s s p s s s s (11) s s s :
(11 a ) t s d d c d p s ss s c f c f c pf v d c d d d c f
cc d c s s c (1) q p f zakat perniagaan c sp d s s p d f v
pp p s s s d d written law or any person authorized by such religious
:
P v d d
(a) d d c d p s s
s s c s xc d -f f c f c p v ; d
(b) c p s ffs c p ..
P 45A
9. S s 45a a d p d d p
d p .
P 46
10. S s s 46(1) a d p d
(a) d p (e) d pf v d p s x; d
(b) d p (i) d pf v d p s v .
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P 47
11. P 47(1)(b) a d p d d
p d p .
P 49
12. S s 49 a d p d
(a) d s s s (1) d pf v d p s x; d
(b) d s s s (1a ) d p
f v d p s x.
P 61
13. S s 61 a d p d
(a) d p v s p d s s s ( 1 a ) d p x p c d
p c x p f x, cx p d S c 61a ,; d
(b) d s s p s s s s (1a ) s s s :
(1 B) a c c s d s d s d d s s c (1a ) s
d d d v d f m s ..
s b ru 61 A
14. a d p d d s s p s s s 61s s :
ex mp o of R e i v m tru or Prop rtru Fu
61 A . (1) t c f s f f ss ss c s q v f c
d s d d s s p d f
f ss ss c s sc d f c d s s f c s x p f x.
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Kewangan 13
( ) i s s c , s s s cs pp v d S c s C ss s r es
i v s t s P p t s F d..
P 63 A
15. S s 63a a d p d d s s p ss s s (5) s s s :
(6) t s s c s pp s f d s s c 61a ( )..
P 63b
16. S s 63B a d p d d s s p ss s s ( ) s s s :
(3) t s s c s pp s f d s s c 61a ( )..
s b ru 63 c
17. a d p d d s s p s s s 63b s s :
sp c r m o r from h of r prop rof R e i v m tru or Prop r truFu
63 c . (1) t p v s f s s c s pp
s d p v s s f s ac .
( ) w f ss ss , c f s c s s s f f f p p , f s d s ss c f
s f s c c s s f s ss f f ss ss .
(3) i sc , f f ss ss , d s d
c f s f s c f d s s c( ), d d c s d d s ac v
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14 Undang-Undang Malaysia A ktA 639
c , sp c f s c f s s p df f ss ss s d s
ss c f s c
(a) f d d c xc ds ssc f s c f f ss ss ,
xc ss s d s d d f p p s s f s ac ; d
(b) s c d s p d c c , d d c f ss c f sf s c f c s d.
(4) i sc , f f ss ss , sc f s f s c f d s s c
( ), c s f f ss ss d Sc d3 sp c f s c s v s
d s d c f s c d f s f s c s ff c c f d s d c f s c
f s s p d f f ss ss , ff c c v v f c f
f ss ss s c , c cs s d s d s f
s s q s f ss ss .(5) F p p s s f s s c , s s
s ss d d s s c 61a ( )..
P ru u h b rhubu 63c
18. w p p p s s 63c a s d s s s 17 a , p s s
43 d 44 a d p d p d s s 63c a d s ( d ) s d s f
d s d p 75j d 3 p d a , s
d s s s 17 a s .
s b ru 63 d
19. a d p d d s s p s s s 63c s s :
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Kewangan 15
i com of u ru from h of r prop r o com from bu
63 d . S c p v s f s c 63c s d p v s s f s ac , c f s c c s s s f f f p p
s d s c f s c c s s f s ss..
P 77
20. S s 77 a d p d
(a) d s s s (1) c p v s p ds s s d s s s :
(1) ev p s , c p , s d c - p v s c c s c 77a pp s,
s f c f ss ss f s D cg p sc d f
(a) c s f p s s c s ss, 30 j
f f ss ss ;
(b) c s c s p p(a ), 30 ap f f ss ss :; d
(b) d s s p s s s s (1)s d p d a , s s s
:
(1 a ) w s s c 45( ) pp s, f c p s d p p 1(a) c d s f c
d v d s f s d c s,s c s , s c s ss..
P 86
21. S s s 86(1) a d p d d p ap d p j .
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P 103
22. S s s 103(1 ) a d p d
(a) d p (a) d p d d p d p ;
(b) d p (b) d p :
(b) c s f p s f d d p p77( )(a ), 30 j f
f ss ss ; d; d
(c) d s s p s p (b) p :
(c) c s c s s f d p p s(a) d (b) , 30 ap
f f ss ss ..
s b ru 109 d
23. a d p d d s s p s s s 109c s s :
d uc o of x o h r bu o of com of uru
109 d . (1) t s s c s pp c f s c s x p d s c 61a .
( ) w s ( s s c f d s
p ) d s s c - s d d cs d d d v d f m s , p sp d s c , d d c f x
pp c s c c d s f d s s c c , d cc d p
f x D c g :
P v d d D c g
(a) v c p q d d c d p x s d s
c d d c f x;
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Kewangan 17
(b) d sp c c c s c s, x s f f f x d d c d p d v .
(3) w p f s p d f d s s c ( ), c f s ps c s d q p c f
c d d c f x d s s c d s s d d f g v
d s p f D c g .
(4) w p s c f s s c sp d D c g p c v d
D c g f p
(a) D c g s , p v d d s c 110, pp ds p
f x c d d p d s s c c
s; d
(b) f p s d d c d d s c d s s c ( ) sp c c s, c v
f d s d d p .
(5) S c 110 s pp mutatis mutandis xd d c d d s s c ..
s b ru 111 b
24. a d p d d s s p s b Viib :
P art Vii a
FunD For taX reFunD
e b hm of Fu for t x R fu
111 b . (1) t s s s d f d, s F d f t x r f d ( s s c f d s
F d) c s sp c f d d c p d S c d Sc d F c P c d ac
1957 [ Act 61 ].
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( ) t s p d f F ds c f x c c d d s ac s authorized by the Minister.
(3) t s f F d s pp d f f f d f f x p d xc ss f
p s sc d s c 111 f s ac .
(4) t F d s d s d accg f m s .
(5) n s d p v s s f s s c ( ) d
F c P c d ac 1957, m s ftime to time authorize the payment into the Consolidatedr v acc F d C s d d F d f
p f s f F d..
s b ru 111 c
25. a d p d d s s p s s s 111B s s :
no pp c b of c o 14A of h F c Proc urac 1957
111 c . S c 14a f F c P c d ac 1957 s pp f d xc ss f p s
sc d s c 111..
P 151
26. a d p d d s s 151 ds s :
Proc ur for m r fu r p m
151. Where the Director General is authorized or required bys ac f d p , s c f f s f d d p d d c s
f d p d f ..
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s d p 3, 3a , 4 5 a s p d
p -p d s s 8 a
s , d sp s d j d .
P ru u h b rhubu p r 35J u 3
30. w p p p p 35 j d 3 a , s p d p d p d p
8(c) a s , s s p d p p
d s d s , d ( d )d s d p 35 j d 3 a
s d p d s d p ss p s p s s s p
s p s p s s d s s d .
P J u 4A
31. j d 4a a d p d d s s p sp 8 p :
9. t m s p sc c p xp d c d p s s s ss s q f f xp d d
f d d c sp c f q f f xp d c ds f d d p p 4..
P J u 4c
32. j d 4c a d p d d p (a) d p 005 d p 010.
P J u 6
33. j d 6 a d p d
(a) d s p 5(1)
( ) d s s p (a) d p d s s p ;
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P 2
35. a P (C P d p ) 1967, d s a
d b , d p d d s s d f p p s d f :
p p s s
(a) s c f d f p m s f f p s fs cc cc
p s d , , x c p s p c ss, c s f
s ss c d p s d s cp s, d p s c d , d
s d sp s f f p sf p s d, d c d s
sp m s f f p s f p s d
p f s d v xp , d s c d
( ) sp f p s dm s ;
( ) p c ss f f q f f p ;
( ) d s p d c s s f d q f d;
( v) s v c v v s pp d s f s,d c s, c s d s; d
(b) s d sp s P n s b d m s f p d f s d
f m s d c d s sp m s , f f, P n sb d f s c p p f s d v m s ;.
P 18
36. P 18(1)(h) a d p d
(a) d d p d d ; d
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Kewangan 3
(b) d s p v s p d p s p :
P v d d s p p s pp f p s p d f d d c f x d
c s d c s q p cf d d c c d d p d
p v s s f ;.
P J u k u
37. j d k d a d p d
(a) d p 3 ( ) d s p s
s p 3(1);
( ) d s p 3(1) s d s , d p p p s 3a d pp p ; d
( ) d s s p s s p 3(1)
s p :
( ) F p p s f s Sc d , q fd xp d c s f p c s f
d s p c s p c f d .;
(b) d p 3a , 4 d 5; d
(c) d p 18
( ) d d d p d ; d
( ) d p v s p d p .
P ru u h b rhubu p r 3J u k u
38. w p p p p 3 j d k d a s d p d d p 37(a) a ,
s d p 3, 3a , 4 5 a s
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4 Undang-Undang Malaysia A ktA 639
s p d p -p d s s 37a s ,
d s p s d j d .
P ru u h b rhubu p r 18J u k u
39. w p p p p 18 j d k d a, s p d p d p d p
37 (c) a s , s s p d p p
d s d s , d ( d )
d s d p 18 j d k da s d p d d p ss p s p s s s p
s p s p s s d s s d .
B aB iV
PinDaan kePaDa akta Cukai keuntungan hartatanah 1976
P rmu u u p p a Cu k u uH r t h 1976
40. b d s f s p d 11 S p004.
P J u 2
41. a C k h t 1976 d p d d j d d s p 3(g) d s p
d s p :
(g) d sp s f c ss p s sc f f cpp v d C b S c s C ss s
sc c s cc d c p c p s f S , s c d sp s s s c q d f p p s f c p c
s p c p s c q d f sc s f f c ..
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Kewangan 5
B aB V
PinDaan kePaDa akta Setem 1949
P rmu u u p p a s m 1949
42. b d s f s p d 11 S p004.
P J u P r m
43. a S 1949 d p d d j d P d GENERAL EXEMPTION S, d s s p s
p 5 p :
6. a s x c d p s sc f f cpp v d C b S c s C ss s sc
c s cc d c p c p s f S , s cs s dd s s c q d f p p s
f c p c s p c p s c q d f sc s f f c ..
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6 Undang-Undang Malaysia A ktA 639
Undang-Undang Malaysia
a 639
akta kewangan 2004
Senarai PinDaan
u d - d t s b s d d
tiaDa
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Kewangan 7
Undang-Undang Malaysia
a 639
akta kewangan 2004
Senarai SekSyen yang DiPinDa
S s k s d b sd
tiaDa
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