| Income Tax Act 1967 | |
|---|---|
 | |
| Parliament of Malaysia | |
Long title
| |
| Citation | Act 53 |
| Territorial extent | Throughout Malaysia |
| Passed by | Dewan Rakyat |
| Passed | 24 August 1967 |
| Enacted | 1967 (Act No. 47 of 1967) Revised: 1971 (Act 53 w.e.f. 21 October 1971) |
| Enacted by | Dewan Negara |
| Effective | 28 September 1967 |
| 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 Income Tax (Transitional Provisions) Order 1968 Income Tax (Amendment) Act 1969 Resolution under s. 127(2) Income Tax (Amendment to Schedule 6) Order 1969 Emergency (Essential Powers) Ordinance No. 38, 1970 Income Tax (Amendment) Act 1971 Income Tax (Amendment) (No.2) Act 1971 Income Tax (Amendment) Act 1972 Income Tax (Amendment) (No.2) Act 1972 Income Tax (Amendment) Act 1973 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Income Tax (Amendment) Act 1974 Income Tax (Amendment) (No. 2) Act 1974 Income Tax (Amendment) (No.3) Act 1974 Income Tax (Amendment) Act 1975 Malaysian Currency (Ringgit) Act 1975 Income Tax (Amendment) Act 1976 Amendment to Part I of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Income Tax (Amendment) Act 1977 Income Tax (Amendment) Act 1978 Subordinate Courts Amendment Act 1978 Income Tax (Amendment) Act 1979 Amendment to Part I of Schedule 6 Amendment to Part II of Schedule 6 Amendment to Part II of Schedule 6 Income Tax (Amendment) Act 1980 Finance Act 1981 Revision of Laws (Income Tax Act 1967) Order 1981 Finance Act 1982 Finance (No. 2) Act 1982 Finance Act 1983 Finance Act 1984 Finance Act 1985 Finance (No. 2) Act 1985 Income Tax (Amendment) Act 1986 Finance Act 1986 Finance Act 1987 Finance Act 1988 Income Tax (Transitional Provisions) Order 1989 Finance Act 1990 Income Tax (Transitional Provisions) Order 1990 Finance (No.2) Act 1990 Income Tax (Amendment) Act 1990 Finance Act 1991 Revision of Laws (Rectification) Order 1991 Finance Act 1992 Finance Act 1993 Finance Act 1994 Finance Act 1995 Finance Act 1996 Income Tax (Amendment) Act 1996 Finance Act 1997 Income Tax (Amendment) Act 1997 Finance Act 1998 Tax Laws (Amendment) Act 1998 Finance (No. 2) Act 1998 Income Tax (Amendment) Act 1999 Income Tax (Amendment) (No. 2) Act 1999 Finance Act 2000 Income Tax (Amendment) Act 2000 Finance (No. 2) Act 2000 Finance Act 2002 Income Tax (Amendment) Act 2002 Revision of Laws (Rectification of Income Tax Act 1967) Order 2002 Finance (No. 2) Act 2002 Finance Act 2003 Finance Act 2004 Finance Act 2005 | |
| Related legislation | |
| Income Tax Ordinance 1956 of Sabah Inland Revenue Ordinance 1960 of Sarawak Income Tax Ordinance 1947 Housing Trust Ordinance 1950 Petaling Jaya Ordinance 1954 Land Development Ordinance 1956 Central Bank of Malaysia Ordinance 1958 Racing (Totalizator Board) Act 1961 Sarawak Electricity Supply Corporation 1962 | |
| Keywords | |
| Income tax | |
| Status: In force | |
The Income Tax Act 1967 (Malay: Akta Cukai Pendapatan 1967), is a Malaysian law establishing the imposition of income tax.
Structure
The Income Tax Act 1967, in its current form (1 January 2006), consists of 10 Parts containing 156 sections and 9 schedules (including 77 amendments).
- Part I: Preliminary
- Part II: Imposition and General Characteristics of the Tax
- Part III: Ascertainment of Chargeable Income
- Chapter 1: Preliminary
- Chapter 2: Basis years and basis periods
- Chapter 3: Gross income
- Chapter 4: Adjusted income and adjusted loss
- Chapter 5: Statutory income
- Chapter 6: Aggregate income and total income
- Chapter 7: Chargeable income
- 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.