1. On 9 December 2021, the Minister, in the exercise of the powers conferred by paragraph 127(3)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021 [P.U. (A) 448].
2. This Order has effect from the year of assessment 2021.
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1. 2021 年 12 月 9 日,部长行使《1967 年所得税法令》[第 53 号法案] 第 127(3)(b) 段赋予的权力,在宪报颁布了《2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令》 [PU (A) 448]。
2. 该命令自 2021 课税年度起生效。
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Lately Updates #近期更新
1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年 的实践审查年度报告]
https://lnkd.in/eRAErf68
2. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]
https://lnkd.in/eKR9nf5v
3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之 施行后检讨 —分类及衡量]
https://lnkd.in/eKCRJa-r
4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 (修订版)的采纳]
https://lnkd.in/eDbqMREV
5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]
https://lnkd.in/esFqwA-u
6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展 准则委员会的公告]
https://lnkd.in/e_2ZVynM
7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会(IFRIC)议程决定]
https://lnkd.in/enJNxX9Q
8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]
https://lnkd.in/eu3ZX_rB
9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的 公司治理指南]
https://lnkd.in/e5pEbgpt
10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程 (关于职业道德、行为和实践)的修订]
https://lnkd.in/euRvPuNy
11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税 (纳闽商业活动的要求)条例]
https://lnkd.in/etg252Kb
12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]
https://lnkd.in/eGmGXRaU
13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]
https://lnkd.in/e5e-J8SV
14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]
https://lnkd.in/eUCUWXK6
15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]
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