Закон о подоходном налоге 1967

Закон о подоходном налоге 1967
Парламент Малайзии
скрывать Длинное название Закон о введении подоходного налога.
Цитирование	Акт 53
Территориальная протяженность	По всей Малайзии
Прошел мимо	Палата представителей
Прошедший	24 августа 1967
Принято	1967 (Закон № 47 1967 г.) Пересмотренный: 1971 (Закон 53 WEF 21 октября 1971 г.)
Принято	Совет
Эффективная	28 сентября 1967 года
Legislative history
First chamber: Dewan Rakyat
Bill title	Income Tax Bill 1967
Introduced by	Tan Siew Sin, Minister of Finance
First reading	21 August 1967
Second reading	24 August 1967
Third reading	24 August 1967
Second chamber: Dewan Negara
Bill title	Income Tax Bill 1967
Member(s) in charge	Ng Kam Poh, Assistant Minister of Finance
First reading	28 August 1967
Second reading	29 August 1967
Third reading	29 August 1967
Amended by
Income Tax (Amendment) Act 1967 [Act 77/1967] Income Tax (Transitional Provisions) Order 1968 [P.U. 144/1968] Income Tax (Amendment) Act 1969 [Act A13] Resolution under s. 127(2) [P.U. (B) 146/1969] Income Tax (Amendment to Schedule 6) Order 1969 [P.U. (A) 510/1969] Emergency (Essential Powers) Ordinance No. 38, 1970 [P.U. (A) 256/1970] Income Tax (Amendment) Act 1971 [Act A32] Income Tax (Amendment) (No.2) Act 1971 [Act A60] Income Tax (Amendment) Act 1972 [Act A98] Income Tax (Amendment) (No.2) Act 1972 [Act A108] Income Tax (Amendment) Act 1973 [Act A158] Amendment to Part II of Schedule 6 [P.U. (A) 266/1974] Amendment to Part II of Schedule 6 [P.U. (A) 267/1974] Amendment to Part II of Schedule 6 [P.U. (A) 328/1974] Income Tax (Amendment) Act 1974 [Act A225] Income Tax (Amendment) (No. 2) Act 1974 [Act A226] Income Tax (Amendment) (No.3) Act 1974 [Act A227] Income Tax (Amendment) Act 1975 [Act A273] Malaysian Currency (Ringgit) Act 1975 [Act 160] Income Tax (Amendment) Act 1976 [Act A344] Amendment to Part I of Schedule 6 [P.U. (B) 50/1976] Amendment to Part II of Schedule 6 [P.U. (B) 303/1976] Amendment to Part II of Schedule 6 [P.U. (B) 186/1977] Amendment to Part II of Schedule 6 [P.U. (B) 187/1977] Amendment to Part II of Schedule 6 [P.U. (B) 363/1977] Amendment to Part II of Schedule 6 [P.U. (B) 364/1977] Amendment to Part II of Schedule 6 [P.U. (B) 365/1977] Income Tax (Amendment) Act 1977 [Act A380] Income Tax (Amendment) Act 1978 [Act A429] Subordinate Courts Amendment Act 1978 [Act A434] Income Tax (Amendment) Act 1979 [Act A451] Amendment to Part I of Schedule 6 [P.U. (B) 421/1979] Amendment to Part II of Schedule 6 [P.U. (B) 422/1979] Amendment to Part II of Schedule 6 [P.U. (B) 423/1979] Income Tax (Amendment) Act 1980 [Act A471] Finance Act 1981 [Act 241] Revision of Laws (Income Tax Act 1967) Order 1981 [P.U. (A) 161/1981] Finance Act 1982 [Act 264] Finance (No. 2) Act 1982 [Act 274] Finance Act 1983 [Act 293] Finance Act 1984 [Act 309] Finance Act 1985 [Act 315] Finance (No. 2) Act 1985 [Act 323] Income Tax (Amendment) Act 1986 [Act A643] Finance Act 1986 [Act 328] Finance Act 1987 [Act 337] Finance Act 1988 [Act 364] Income Tax (Transitional Provisions) Order 1989 [P.U. (A) 212/1989] Finance Act 1990 [Act 420] Income Tax (Transitional Provisions) Order 1990 [P.U. (A) 266/1990] Finance (No.2) Act 1990 [Act 421] Income Tax (Amendment) Act 1990 [Act A774] Finance Act 1991 [Act 451] Revision of Laws (Rectification) Order 1991 [P.U.(A) 406/1991] Finance Act 1992 [Act 476] Finance Act 1993 [Act 497] Finance Act 1994 [Act 513] Finance Act 1995 [Act 531] Finance Act 1996 [Act 544] Income Tax (Amendment) Act 1996 [Act A955] Finance Act 1997 [Act 557] Income Tax (Amendment) Act 1997 [Act A998] Finance Act 1998 [Act 578] Tax Laws (Amendment) Act 1998 [Act A1028] Finance (No. 2) Act 1998 [Act 591] Income Tax (Amendment) Act 1999 [Act A1055] Income Tax (Amendment) (No. 2) Act 1999 [Act A1069] Finance Act 2000 [Act 600] Income Tax (Amendment) Act 2000 [Act A1093] Finance (No. 2) Act 2000 [Act 608] Finance Act 2002 [Act 619] Income Tax (Amendment) Act 2002 [Act A1151] Revision of Laws (Rectification of Income Tax Act 1967) Order 2002 [P.U. (A) 338/2002] Finance (No. 2) Act 2002 [Act 624] Finance Act 2003 [Act 631] Finance Act 2004 [Act 639] Finance Act 2005 [Act 644]
Related legislation
Постановление о подоходном налоге 1956 г. Сабаха [29 от 1956 года] Inland Revenue Ordinance 1960 of Sarawak [13 of 1960] Постановление о подоходном налоге 1947 [MU 48 от 1947 года] Указ о жилищном трасте 1950 [FM 62 от 1950 года] Петалинг Джая Постановление 1954 г. [FM 36 от 1954 года] Указ о развитии земли 1956 г. [FM 20 от 1956 года] Центральный банк Малайзии Указ 1958 г. [FM 61 от 1958 года] Закон о гонках (Totalizator Board) 1961 года [FM 10 от 1961 года] Sarawak Electricity Supply Corporation 1962 [FM 25 от 1962 года]
Ключевые слова
Подоходный налог
Статус: в силе

Закон о подоходном налоге 1967 года ( Малайский : Акта Кукай Пендапатан, 1967 ), является малазийским законом, устанавливающим налог на подоходный налог .

Структура

Закон о подоходном налоге 1967 года, в своей текущей форме (1 января 2006 г.), состоит из 10 частей, содержащих 156 разделов и 9 графиков (включая 77 поправок).

• Часть I: предварительная
• Часть II: навязывание и общие характеристики налога
• Часть III: Установка платного дохода
  • Глава 1: Предварительный
  • Глава 2: Основные годы и базисные периоды
  • Глава 3: валовой доход
  • Глава 4: скорректированный доход и скорректированные убытки
  • Глава 5: Законодательный доход
  • Глава 6: Совокупный доход и общий доход
  • Глава 7: Обычный доход
  • Chapter 8: Special cases
• Part IV: Persons Chargeable
• Part V: Returns
• Part VI: Assessments and Appeals
  • Chapter 1: Assessments
  • Chapter 2: Appeals
• Part VII: Collection and Recovery of Tax
• Part VIIA: Fund for Tax Refund
• Part VIII: Offences and Penalties
• Part IX: Exemptions, Remission and Other Relief
• Part IXA: Special Incentive Relief
• Part X: Supplemental
  • Chapter 1: Administration
  • Chapter 2: Controlled companies and powers to protect the revenue in case of certain transactions
  • Chapter 3: Miscellaneous
• Schedules

References

• Income Tax Act 1967 This article incorporates text from this source, which is in the public domain.