Income Tax Act 1967 Explained

Short Title:Income Tax Act 1967
Legislature:Parliament of Malaysia
Long Title:An Act for the imposition of income tax.
Citation:Act 53
Territorial Extent:Throughout Malaysia
Enacted By:Dewan Rakyat
Date Enacted:1967 (Act No. 47 of 1967)
Revised: 1971 (Act 53 w.e.f. 21 October 1971)
Date Passed:24 August 1967
Enacted By2:Dewan Negara
Date Effective:28 September 1967
Bill:Income Tax Bill 1967
Introduced By:Tan Siew Sin, Minister of Finance
1St Reading:21 August 1967
2Nd Reading:24 August 1967
3Rd Reading:24 August 1967
Bill2:Income Tax Bill 1967
Introduced By2:Ng Kam Poh, Assistant Minister of Finance
1St Reading2:28 August 1967
2Nd Reading2:29 August 1967
3Rd Reading2:29 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:Income Tax Ordinance 1956 of Sabah [29 of 1956]
Inland Revenue Ordinance 1960 of Sarawak [13 of 1960]
Income Tax Ordinance 1947 [M.U. 48 of 1947]
Housing Trust Ordinance 1950 [F.M. 62 of 1950]
Petaling Jaya Ordinance 1954 [F.M. 36 of 1954]
Land Development Ordinance 1956 [F.M. 20 of 1956]
Central Bank of Malaysia Ordinance 1958 [F.M. 61 of 1958]
Racing (Totalizator Board) Act 1961 [F.M. 10 of 1961]
Sarawak Electricity Supply Corporation 1962 [F.M. 25 of 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).

References