Akta 639 Akta Kewangan 2004

8/8/2019 Akta 639 Akta Kewangan 2004

1/27


2/27


3/27


4/27


5/27

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

http://perjanjian.org

Adam Haida & Cohttp://peguam.org


6/27

6 Undang-Undang Malaysia A ktA 639http://perjanjian.org



7/27

Kewangan 7

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 .




8/27

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




9/27

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




10/27


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;.




11/27

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 .




12/27


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.




13/27

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




14/27


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 :




15/27

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 .




16/27


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;




17/27

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 ].




18/27


( ) 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 ..




19/27


20/27


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 ;




21/27


22/27

Undang-Undang Malaysia A ktA 639

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




23/27

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




24/27


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 ..




25/27

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 ..




26/27



a 639

akta kewangan 2004

Senarai PinDaan

u d - d t s b s d d

tiaDa




27/27

Kewangan 7


a 639

akta kewangan 2004

Senarai SekSyen yang DiPinDa

S s k s d b sd

tiaDa


Adam Haida & Co

Akta 639 Akta Kewangan 2004

Documents

Transcript of Akta 639 Akta Kewangan 2004