Scribd
Upload
60 views5 pages

Akta Cukai Pendapatan 1967 Pindaan Sehingga Akta 742 Tahun 2012 (Akta 53)

This document summarizes Section 6A of Malaysia's Income Tax Act, which provides tax rebates for individuals. It outlines the various rebate amounts for individuals based on their chargeable income and deductions allowed, including RM400 for individuals with income below RM35,000 who are allowed child relief or spouse relief. It also provides for rebates of obligatory zakat, fitrah or other religious payments. Any rebate amounts exceeding the individual's tax liability for a year cannot be paid out or used to offset future taxes. The section has been amended several times over the years to update income thresholds and rebate amounts.

Uploaded by

Elliza Ishak
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
60 views5 pages

Akta Cukai Pendapatan 1967 Pindaan Sehingga Akta 742 Tahun 2012 (Akta 53)

This document summarizes Section 6A of Malaysia's Income Tax Act, which provides tax rebates for individuals. It outlines the various rebate amounts for individuals based on their chargeable income and deductions allowed, including RM400 for individuals with income below RM35,000 who are allowed child relief or spouse relief. It also provides for rebates of obligatory zakat, fitrah or other religious payments. Any rebate amounts exceeding the individual's tax liability for a year cannot be paid out or used to offset future taxes. The section has been amended several times over the years to update income thresholds and rebate amounts.

Uploaded by

Elliza Ishak
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd
You are on page 1/ 5

Rencana Page 1 of 5

Cetak Simpan Rencana

Tajuk : 6A. Tax rebate.


Tarikh Kuatkuasa :
Tarikh Tamat
:
Kuatkuasa
Rujukan Perundangan\Akta Cukai Pendapatan 1967 - Seksyen\PART II - IMPOSITION AND
Kategori : GENERAL CHARACTERISTICS OF THE TAX\PART II - IMPOSITION AND GENERAL
CHARACTERISTICS OF THE TAX\

Rencana

Akta Cukai Pendapatan 1967


(Akta 53)
Pindaan Sehingga Akta 742 Tahun 2012
Tarikh Keluaran :
Title : Income Tax Act
Part : PART II - IMPOSITION AND GENERAL
CHARACTERISTICS OF THE TAX
Chapter : PART II - IMPOSITION AND GENERAL
CHARACTERISTICS OF THE TAX
Section : 6A. Tax rebate.

6A. (1) Subject to this section, income tax charged for each Tax rebate.
year of assessment upon the chargeable income of every [Am. Act 309;
Act 451;
individual resident for the basis year for that year shall be Act 639;
rebated for that year of assessment in accordance with Act 661;
subsections (2) and (3) before any set off is made under
section 110 and any credit is allowed under section 132 or Act 693]
section 133

History

Subsection (1) is amended by Act 661 of 2006 s6(a), by


substituting for the words ", (3) and (3A)" the words "and
(3)", with effect from year of assessment 2007.

Subsection (1) amended by Act 578 of 1998 s5(a), by


substituting for the words "and (3)" the words ", (3) and
(3A)", shall have effect for the year of assessment 1998 and
subsequent years of assessment.

(2) A rebate shall be granted for a year of assessment in the


following amounts:

History.

Page 1 of 5

http://kbase.hasil.gov.my/kbs/frmArticleDisplay.aspx?id=3653.10 7/5/2012
Rencana Page 2 of 5

Subsection 6A(2) is amended by Act 693 of 2009 s6, has


effect for the year of assessment 2009 and subsequent
years of assessment.

(a) four hundred ringgit in the case of an individual who


has been allowed a deduction under section 46(1)(a)
for that year of assessment where his chargeable
income for that year of assessment does not exceed
thirty-five thousand ringgit

History

Paragraph 6A(2)(a) substituted by Act 608 of 2000 s5,


shall have effect for the year of assessment 2001 and
subsequent years of assessmentParagraph 6A(2)(a)
formerly read:
"(a) one hundred and ten ringgit in the case of an
individual who has been allowed a deduction under
section 46 (a) for that year of assessment where his
chargeable income for that year of assessment does
not exceed ten thousand ringgit; " .

Paragraph 6A(2)(a) amended by Act 531 of 1995 s5


(a), by substituting for the word "ninety" the words "one
hundred and ten", shall have effect for the year of
assessment 1995 and subsequent years of
assessment.

Paragraph 6A(2)(a) amended by Act 513 of 1994 s5


(a), by substituting for the word "sixty" the word
"ninety", shall have effect for the year of assessment
1994 and subsequent years of assessment.

Subsection 6A(2) amended by Act 451 of 1991 s6, by


substituting for the colon immediately after the words
"ten thousand ringgit" in paragraph (a) of subsection
(2) a semicolon and deleting the proviso thereto, shall
have effect for the year of assessment 1991 and
subsequent years of assessment.
Proviso to paragraph 6A(2)(a) formerly read:
" Provided that a rebate of thirty ringgit shall be
granted to a wife who has elected to be assessed
separately in her name under section 45(4) as long as
her chargeable income does not exceed ten thousand
ringgit for that year of assessment;".

(b) four hundred ringgit in the case of an individual who


has been allowed a deduction under section 47(1) or
(2) for that year of assessment where his chargeable
income for that year of assessment does not exceed
Page 2 of 5

http://kbase.hasil.gov.my/kbs/frmArticleDisplay.aspx?id=3653.10 7/5/2012
Rencana Page 3 of 5

thirty-five thousand ringgit;History.

Paragraph 6A(2)(b) substituted by Act 608 of 2000 s5,


shall have effect for the year of assessment 2001 and
subsequent years of assessment.

Paragraph 6A(2)(b) formerly read:


"(b) sixty ringgit in the case of an individual who has
been allowed a deduction under section 47 (1) or (2)
for that year of assessment where his chargeable
income for that year of assessment does not exceed
ten thousand ringgit.".

Paragraph 6A(2)(b) amended by Act 531 of 1995 s5


(b), by substituting for the word "fifty" the word "sixty",
shall have effect for the year of assessment 1995 and
subsequent years of assessment.

Paragraph 6A(2)(b) amended by Act 513 of 1994 s5


(b), by substituting for the word "thirty" the word "fifty",
shall have effect for the year of assessment 1994 and
subsequent years of assessment.

(c) three hundred and fifty ringgit in the case of a wife


who has been allowed a deduction under section 45A
for that year of assessment where her chargeable
income for that year of assessment does not exceed
thirty-five thousand ringgit:

Provided that where Part XIV or XV of Schedule 1


applies, thirty-five thousand ringgit shall consist of
chargeable income of that individual from all sorces

History.

Paragraph 6A(2)(c) is amended bya Act 742 of 2102


s6, in the proviso by inserting after the words "Part
XIV" the words "or XV", has effect for the year of
assessment 2012 and subsequent years of
assessment.

Proviso to subsection 6A(2) is inserted by Act 702 of


2010, s4A, shall have effect for the year of assessment
2010 and subsequent years of assessment.

Paragraph 6A(2)(c) inserted by Act 608 of 2000 s5,


shall have effect for the year of assessment 2001 and
subsequent years of assessment.
Page 3 of 5

http://kbase.hasil.gov.my/kbs/frmArticleDisplay.aspx?id=3653.10 7/5/2012
Rencana Page 4 of 5

(3) A rebate shall be granted for a year of assessment for


any zakat, fitrah or any other Islamic religious dues payment
of which is obligatory and which are paid in the basis year
for that year of assessment to, and evidenced by a receipt
issued by, an appropriate religious authority established
under any written law.

(3A) (Deleted by Act 661

History

Subsection (3A) is deleted by Act 661 of 2006, s6(b) which


shall have effect for the year of assessment 2007 and
subsequent years of assessment. The subsection formerly
reads as follows;

"(3A) A rebate of five hundred ringgit shall be granted to an


individual for a year of assessment in respect of the
purchase, evidenced by a receipt, of a personal computer in
the basis year for that year of assessment:

Provided that no rebate under this subsection shall be


granted to that individual-

(a) for the four following years of assessment;

(b) where the personal computer was used for the purposes
of his business; or

(c) where such rebate has been granted to the spouse."

Subsection (3A) inserted by Act 578 of 1998 s5(b), shall


have effect for the year of assessment 1998 and subsequent
years of assessment.

Subsection (3A) is amended by Act 639 of 2004 which shall


have effect for the year of assessment 2005 and subsequent
years of assessment. before this amendment, the rebate is
four hundred ringgit.

(4) Where the total amount of the rebate under subsections


(2) and (3) exceeds the income tax charged (before any
such rebate) for any year of assessment, the excess shall
not be paid to the individual or available as a credit to set off
his tax liability for that year of assessment or any
subsequent year.

History

Page 4 of 5

http://kbase.hasil.gov.my/kbs/frmArticleDisplay.aspx?id=3653.10 7/5/2012
Rencana Page 5 of 5

Subsection (1) is amended by Act 661 of 2006 s6(a), by


substituting for the words ", (3) and (3A)" the words "and
(3)", with effect from year of assessment 2007.

Subsection (4) amended by Act 578 of 1998 s5( c ), by


substituting for the words "and (3)" the words ", (3) and
(3A)", shall have effect for the year of assessment 1998 and
subsequent years of assessment.

Page 5 of 5

http://kbase.hasil.gov.my/kbs/frmArticleDisplay.aspx?id=3653.10 7/5/2012

You might also like