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Act 327 1986
Schedule 3 to the principal Act, be deemed to be the residual expenditure of that asset on the day of commencement of that pioneer business; and (ii) any capital expenditure incurred by that pioneer company in respect of that asset during the basis period in...
Act 53 1967
Schedule 3 in respect of that source shall only be available against the adjusted income of that person from that source and if by reason of an absence or insufficiency of adjusted income from that source for the basis period for that year of assessment, effe...
Act 53 1967
Schedule 3, to a company which has a paid-up capital in respect of ordinary shares of two million five hundred thousand ringgit and less at the beginning of the basis period for a year of assessment and gross income from source or sources consisting of a busi...
PUA 384 2023
Jadual 1 kepada Akta; dan C ialah amaun pendapatan yang boleh dikenakan cukai syarikat yang layak daripada aktiviti yang layak. P.U. (A) 384 6 Pendapatan harta intelek tidak diambil kira 6. (1) Dalam menentukan pendapatan berkanun suatu syarikat yang layak ya...
PUA 252 2023
JADUAL 2 [Perenggan 4 dan 9] Kategori hab prinsipal Kategori 1 Syarikat baharu di bawah subsubperenggan 3(b)(i) Kategori 2 Syarikat baharu di bawah subsubperenggan 3(b)(ii) Syarat bagi hab prinsipal yang menjalankan aktiviti menjana pendapatan teras Bilangan...
Act 169 1976
Schedule 4 or add any further item or items thereto. (3) The Minister may by statutory order exempt any class of persons from all or any of the provisions of this Act. (3A) The Minister may in any particular case exempt any person from all or any of the provi...
PUA 223 2021
SCHEDULE [Paragraph 2] AGREEMENT BETWEEN FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME 41 DESIRING to conclude an Agreement for the avoidance of double taxation and the prevention of fiscal evasion w...
Act 53 1967
Schedule a person chargeable to salaries tax under the Sarawak Ordinance shall be deemed not to have any chargeable income under that Ordinance for the year of assessment 1967. Ascertainment of old tax payable by a person 81. In the case of a person the accou...
Act 53 1967
Schedule 2) is recovered by or on behalf of the relevant person in connection with a business of his which includes the working of a mine; and (b) the total recovered expenditure so recovered exceeds the aggregate of— (i) the residual expenditure (within the...
Act 543 1967
Schedule— (a) the order shall be dated and signed by the Special Commissioners or Special Commissioner making it; and (b) a copy of the order shall be served by the Secretary on the parties to the proceedings: Provided that, if any of the Special Commissioner...