Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1698753070719.pdf (Malaysia)
M A L A Y S I A Warta Kerajaan S E R I P A D U K A B A G I N D A Kertas Statut 43 Tahun 2019 DITERBITKAN DENGAN KUASA MALAYSIA HIS MAJESTY’S GOVERNMENT GAZETTE PUBLISHED BY AUTHORITY DIKEMUKAKAN DALAM DEWAN RAKYAT/NEGARA MENURUT STATUT Jil.

62 No.

20 P.U.

(A) 251.

5hb Oktober 2018 TAMBAHAN No.

108 PERUNDANGAN (A) AKTA CUKAI PENDAPATAN 1967 Perintah Cukai PendaPatan (PengeCualian) (no.
3) 2018 Pada menjalankan kuasa yang diberikan di bawah perenggan 127(3)(b) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat perintah yang berikut: Nama dan permulaan kuat kuasa 1.

(1) Perintah ini bolehlah dinamakan Perintah Cukai Pendapatan (Pengecualian) (No.

3) 2018.

(2) Perintah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2017 hingga tahun taksiran 2020.

Tafsiran 2.

Dalam Perintah ini— P.U.

(A) 251.
“akaun ringgit yang layak” ertinya suatu akaun bagi pelaburan yang dibuat 2470 dalam Ringgit Malaysia yang berhubungan dengan perniagaan orang yang layak dan diluluskan oleh Bank Negara Malaysia; “orang yang layak” ertinya— (a) Unit Perniagaan Mata Wang Antarabangsa dalam— (i) suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 [Akta 759] yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; (ii) suatu institusi berlesen atau diberi kuasa di bawah Akta Perkhidmatan Kewangan 2013 [Akta 758] yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; atau (iii) suatu pengendali takaful berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia; (b) suatu bank Islam antarabangsa berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; atau (c) suatu pengendali takaful antarabangsa berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia, yang diluluskan oleh Bank Negara Malaysia.
Pengecualian 3.

(1) Menteri mengecualikan orang yang layak dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada perniagaan orang yang layak dan akaun ringgit yang layak.

(2) Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberi apa- apa maklumat lain di bawah Akta.
Kerugian 4.
(1) Apa-apa amaun kerugian larasan yang dialami oleh orang yang layak dalam suatu tahun taksiran dalam tempoh asas yang disebut dalam subperenggan 3(1) hendaklah dibawa ke hadapan dan dipotong daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak selepas tahun atau tahun-tahun taksiran yang dikecualikan sehingga kesemua amaun kerugian larasan itu telah digunakan daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak itu.
Kertas statut 43 tahun 2019 3 P.U.

(A) 251.
2470 “orang yang layak” ertinya— (a) Unit Perniagaan Mata Wang Antarabangsa dalam— (i) suatu bank Islam berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 [Akta 759] yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; (ii) suatu institusi berlesen atau diberi kuasa di bawah Akta Perkhidmatan Kewangan 2013 [Akta 758] yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; atau Kertas statut 43 tahun 2019 2 (iii) suatu pengendali takaful berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia; (b) suatu bank Islam antarabangsa berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan perbankan Islam dalam apa-apa mata wang selain Ringgit Malaysia; atau (c) suatu pengendali takaful antarabangsa berlesen di bawah Akta Perkhidmatan Kewangan Islam 2013 yang menjalankan perniagaan takaful dalam apa-apa mata wang selain Ringgit Malaysia, yang diluluskan oleh Bank Negara Malaysia.
Pengecualian 3.

(1) Menteri mengecualikan orang yang layak dalam tempoh asas bagi suatu tahun taksiran daripada pembayaran cukai pendapatan berkenaan dengan pendapatan berkanun yang diperoleh daripada perniagaan orang yang layak dan akaun ringgit yang layak.

(2) Tiada apa-apa dalam subperenggan (1) boleh melepaskan atau disifatkan telah melepaskan orang yang layak itu daripada mematuhi apa-apa kehendak untuk mengemukakan apa-apa penyata atau penyata akaun atau memberi apa- apa maklumat lain di bawah Akta.
Kerugian 4.
(1) Apa-apa amaun kerugian larasan yang dialami oleh orang yang layak dalam suatu tahun taksiran dalam tempoh asas yang disebut dalam subperenggan 3(1) hendaklah dibawa ke hadapan dan dipotong daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak selepas tahun atau tahun-tahun taksiran yang dikecualikan sehingga kesemua amaun 2471 kerugian larasan itu telah digunakan daripada pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak itu.
P.U.

(A) 251.

(2) Sekian banyak daripada kerugian larasan yang disebut dalam subperenggan (1) yang telah digunakan untuk mengurangkan pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak bagi suatu tahun taksiran tidak boleh diambil kira bagi maksud subseksyen 43(2) dan 44(2) Akta.

Punca berasingan dan akaun berasingan 5.


(1) Jika orang yang layak menjalankan suatu aktiviti perniagaan orang yang layak dan akaun ringgit yang layak dan aktiviti selain perniagaan orang yang layak dan akaun ringgit yang layak, setiap aktiviti itu hendaklah dikira sebagai suatu punca berasingan dan berlainan bagi aktiviti itu.
(2) Orang yang layak yang diberikan pengecualian di bawah subperenggan 3(1) hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).

Dibuat 26 September 2018 [Perb.

CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC] lim guan eng Menteri Kewangan [Akan dibentangkan di Dewan Rakyat menurut subseksyen 127 (4) Akta Cukai Pendapatan 1967] INCOME TAX ACT 1967 inCome tax (exemPtion) (no.
3) order 2018 in exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.

(1) This order may be cited as the Income Tax (Exemption) (No.

3) Order 2018.

(2) This Order is deemed to have come into operation from the year of assessment 2017 until the year of assessment 2020.

Interpretation 2.
Interpretation 2.

In this Order— “qualifying ringgit account” means an account of investment made in Ringgit Malaysia relating to the business of a qualifying person and approved by the Central Bank of Malaysia; 2 Kertas statut 43 tahun 2019 2471 2471 P.U.

(A) 251.

P.U.

(A) 251.


(2) Sekian banyak daripada kerugian larasan yang disebut dalam subperenggan (1) yang telah digunakan untuk mengurangkan pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak bagi suatu tahun (2) Sekian banyak daripada kerugian larasan yang disebut dalam subperenggan (1) taksiran tidak boleh diambil kira bagi maksud subseksyen 43(2) dan 44(2) Akta.
yang telah digunakan untuk mengurangkan pendapatan berkanun daripada perniagaan orang yang layak dan akaun ringgit yang layak bagi suatu tahun taksiran tidak boleh diambil kira bagi maksud subseksyen 43(2) dan 44(2) Akta.

Punca berasingan dan akaun berasingan 5.


(1) Jika orang yang layak menjalankan suatu aktiviti perniagaan orang Punca berasingan dan akaun berasingan yang layak dan akaun ringgit yang layak dan aktiviti selain perniagaan orang yang layak dan akaun ringgit yang layak, setiap aktiviti itu hendaklah dikira 5.

(1) Jika orang yang layak menjalankan suatu aktiviti perniagaan orang sebagai suatu punca berasingan dan berlainan bagi aktiviti itu.
yang layak dan akaun ringgit yang layak dan aktiviti selain perniagaan orang yang layak dan akaun ringgit yang layak, setiap aktiviti itu hendaklah dikira (2) Orang yang layak yang diberikan pengecualian di bawah subperenggan 3 Kertas statut 43 tahun 2019 sebagai suatu punca berasingan dan berlainan bagi aktiviti itu.

3(1) hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).
(2) Orang yang layak yang diberikan pengecualian di bawah subperenggan 3(1) hendaklah menyenggara suatu akaun yang berasingan bagi pendapatan Dibuat 26 September 2018 yang diperoleh daripada setiap aktiviti yang disebut dalam subperenggan (1).

[Perb.

CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC] Dibuat 26 September 2018 [Perb.
CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC] lim guan eng Menteri Kewangan [Akan dibentangkan di Dewan Rakyat menurut subseksyen 127 (4) Akta lim guan eng Menteri Kewangan Cukai Pendapatan 1967] [Akan dibentangkan di Dewan Rakyat menurut subseksyen 127 (4) Akta Cukai Pendapatan 1967] INCOME TAX ACT 1967 inCome tax (exemPtion) (no.

3) order 2018 INCOME TAX ACT 1967 in exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax inCome tax (exemPtion) (no.
3) order 2018 Act 1967 [Act 53], the Minister makes the following order: in exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following order: Citation and commencement 1.

(1) This order may be cited as the Income Tax (Exemption) (No.

3) Order Citation and commencement 2018.

1.

(1) This order may be cited as the Income Tax (Exemption) (No.
3) Order (2) This Order is deemed to have come into operation from the year of 2018. assessment 2017 until the year of assessment 2020.

(2) This Order is deemed to have come into operation from the year of assessment 2017 until the year of assessment 2020.

Interpretation 2.

Interpretation In this Order— P.U.

(A) 251.

In this Order— “qualifying ringgit account” means an account of investment made in Ringgit 2472 2.
Malaysia relating to the business of a qualifying person and approved by the Central Bank of Malaysia; “qualifying ringgit account” means an account of investment made in Ringgit Malaysia relating to the business of a qualifying person and approved by the Central Bank of Malaysia; “qualifying person” means— (a) the International Currency Business Unit in— (i) an Islamic bank licensed under the Islamic Financial Services Act 2013 [Act 759] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; (ii) a licensed institution or authorized under the Financial Services Act 2013 [Act 758] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or (iii) a licensed takaful operator under the Islamic Financial Services Act 2013 which carries on takaful business in any currencies other than Ringgit Malaysia; (b) a licensed international Islamic bank under the Islamic Financial Services Act 2013 which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or (c) a licensed international takaful operator under the Islamic Financial Services Act 2013 which carries on a takaful business in any currencies other than Ringgit Malaysia, approved by the Central Bank of Malaysia.
3.

(1) The Minister exempts a qualifying person in the basis period for a year of assessment from the payment of income tax in respect of statutory income derived from the business of the qualifying person and the qualifying ringgit (2) Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.

Exemption account.

Losses 4.
Losses 4.

(1) Any amount of adjusted loss incurred by a qualifying person in a year of assessment in the basis period referred to in subparagraph 3(1) shall be carried forward and deducted from the statutory income from the business of the qualifying person and the qualifying ringgit account in the post-exempt year or years of assessment until the whole amount of the adjusted loss has been utilized against the statutory income from the business of the qualifying person and the qualifying ringgit account.
(2) So much of the adjusted loss referred to in subparagraph (1) which was utilized to reduce the statutory income from the business of the qualifying person and the qualifying ringgit account for a year of assessment shall be disregarded for the purposes of subsections 43(2) and 44(2) of the Act.

Kertas statut 43 tahun 2019 PB P.U.

(A) 251.

P.U.

(A) 251.

P.U.

(A) 251.
2472 2472 2472 “qualifying person” means— “qualifying person” means— “qualifying person” means— (a) the International Currency Business Unit in— (a) the International Currency Business Unit in— (a) the International Currency Business Unit in— (i) an Islamic bank licensed under the Islamic Financial Services (i) an Islamic bank licensed under the Islamic Financial Services Act 2013 [Act 759] which carries on Islamic banking business (i) an Islamic bank licensed under the Islamic Financial Services Act 2013 [Act 759] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; Act 2013 [Act 759] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; in any currencies other than Ringgit Malaysia; (ii) a licensed institution or authorized under the Financial Services 4 (ii) a licensed institution or authorized under the Financial Services Act 2013 [Act 758] which carries on Islamic banking business (ii) a licensed institution or authorized under the Financial Services Act 2013 [Act 758] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or Act 2013 [Act 758] which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or in any currencies other than Ringgit Malaysia; or (iii) a licensed takaful operator under the Islamic Financial Services (iii) a licensed takaful operator under the Islamic Financial Services Act 2013 which carries on takaful business in any currencies (iii) a licensed
 takaful operator under the Islamic Financial Services Act 2013 which carries on takaful business in any currencies other than Ringgit Malaysia; Act 2013 which carries on takaful business in any currencies other than Ringgit Malaysia; other than Ringgit Malaysia; Kertas statut 43 tahun 2019 (b) a licensed international Islamic bank under the Islamic Financial (b) a licensed international Islamic bank under the Islamic Financial Services Act 2013 which carries on Islamic banking business in any (b) a licensed international Islamic bank under the Islamic Financial Services Act 2013 which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or Services Act 2013 which carries on Islamic banking business in any currencies other than Ringgit Malaysia; or currencies other than Ringgit Malaysia; or (c) a licensed international takaful operator under the Islamic Financial (c) a licensed international takaful operator under the Islamic Financial Services Act 2013 which carries on a takaful business in any currencies (c) a licensed international takaful operator under the Islamic Financial Services Act 2013 which carries on a takaful business in any currencies other than Ringgit Malaysia, Services Act 2013 which carries on a takaful business in any currencies other than Ringgit Malaysia, other than Ringgit Malaysia, approved by the Central Bank of Malaysia.


approved by the Central Bank of Malaysia.

Exemption Exemption Exemption 3.

(1) The Minister exempts a qualifying person in the basis period for a year 3.

(1) The Minister exempts a qualifying person in the basis period for a year of assessment from the payment of income tax in respect of statutory income 3.
(1) The Minister exempts a qualifying person in the basis period for a year of assessment from the payment of income tax in respect of statutory income derived from the business of the qualifying person and the qualifying ringgit of assessment from the payment of income tax in respect of statutory income derived from the business of the qualifying person and the qualifying ringgit account.

derived from the business of the qualifying person and the qualifying ringgit account.

account.
account.

(2) Nothing in subparagraph (1) shall absolve or be deemed to have absolved (2) Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return (2) Nothing in subparagraph (1) shall absolve or be deemed to have absolved the qualifying person from complying with any requirement to submit any return or statement of accounts or to furnish any other information under the Act.


or statement of accounts or to furnish any other information under the Act.

Losses Losses Losses 4.

(1) Any amount of adjusted loss incurred by a qualifying person in a year 4.

(1) Any amount of adjusted loss incurred by a qualifying person in a year of assessment in the basis period referred to in subparagraph 3(1) shall be 4.
(1) Any amount of adjusted loss incurred by a qualifying person in a year of assessment in the basis period referred to in subparagraph 3(1) shall be carried forward and deducted from the statutory income from the business of of assessment in the basis period referred to in subparagraph 3(1) shall be carried forward and deducted from the statutory income from the business of the qualifying person and the qualifying ringgit account in the post-exempt carried forward and deducted from the statutory income from the business of the qualifying person and the qualifying ringgit account in the post-exempt year or years of assessment until the whole amount of the adjusted loss has the qualifying person and the qualifying ringgit account in the post-exempt year or years of assessment until the whole amount of the adjusted loss has been utilized against the statutory income from the business of the qualifying year or years of assessment until the whole amount of the adjusted loss has been utilized against the statutory income from the business of the qualifying person and the qualifying ringgit account.


person and the qualifying ringgit account.
(2) So much of the adjusted loss referred to in subparagraph (1) which was (2) So much of the adjusted loss referred to in subparagraph (1) which was utilized to reduce the statutory income from the business of the qualifying 2473 (2) So much of the adjusted loss referred to in subparagraph (1) which was utilized to reduce the statutory income from the business of the qualifying person and the qualifying ringgit account for a year of assessment shall be utilized to reduce the statutory income from the business of the qualifying person and the qualifying ringgit account for a year of assessment shall be disregarded for the purposes of subsections 43(2) and 44(2) of the Act.


disregarded for the purposes of subsections 43(2) and 44(2) of the Act.

Separate source and separate account P.U.

(A) 251-252.

5.
(A) 251-252.

5.

(1) Where a qualifying person carries on the business of the qualifying person and qualifying ringgit account activity and activity other than the business of the qualifying person and qualifying ringgit account, each activity shall be treated as a separate and distinct source of the activity.

(2) The qualifying person which is granted an exemption under subparagraph 3(1) shall maintain a separate account for the income derived from each activity referred to in subparagraph (1).
Made 26 September 2018 [Perb.

CR(8.20)116/1-138(2017)(SK.11); LHDN.01/10.5-1/64-7; PN(PU2)80/XC] PNMB., K.L.

[To be laid before the Dewan Rakyat pursuant to subsection 127(4) of the lim guan eng Minister of Finance Income Tax Act 1967] P.U.

(A) 252.
(A) 252.

AKTA SISTEM INSURANS PEKERJAAN 2017 Peraturan-Peraturan SiStem inSuranS Pekerjaan (Pendaftaran dan Caruman) (Pindaan) 2018 Pada menjalankan kuasa yang diberikan oleh perenggan 85(2)(a) dan (h) Akta Sistem Insurans Pekerjaan 2017 [Akta 800], Menteri membuat peraturan- peraturan yang berikut: Nama dan permulaan kuat kuasa 1.

(1) Peraturan-peraturan ini bolehlah dinamakan Peraturan-Peraturan Sistem Insurans Pekerjaan (Pendaftaran dan Caruman) (Pindaan) 2018.
(2) Peraturan-Peraturan ini mula berkuat kuasa pada 1 November 2018.

Pindaan peraturan 6 2.

Peraturan-Peraturan Sistem Insurans Pekerjaan (Pendaftaran dan Caruman) 2017 [P.U.
(A) 452/2017], yang disebut “Peraturan-Peraturan ibu” dalam Peraturan-Peraturan ini, dipinda dalam peraturan 6 dengan memasukkan selepas subperaturan (2) subperaturan yang berikut: “(3) Mana-mana majikan yang tidak mematuhi subperaturan (2) melakukan suatu kesalahan dan boleh, apabila disabitkan, didenda tidak melebihi sepuluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi dua tahun atau kedua-duanya.”.