INCOME TAX ACT 1967 (ACT 53)
PART II - IMPOSITION AND GENERAL CHARACTERISTICS OF THE TAX




Section 6. Rates of tax.




(1) (a) Except where this subsection provides otherwise and subject to section 6A, income tax shall be charged for each year of assessment upon the chargeable income of every person for that year at the appropriate rate as specified in Part I of Schedule 1;


[Ins. Act 293:s.5; Am. Act 323:s.7; Am. Act 557:s.5]
[Ins. Act 293:s.6]

[Ins. Act 323:s.7]
[Ins. Act 420:s.6]

[Ins. Act 420:s.6]

[Ins. Act 544:s.4]
(2) The Minister, where he is satisfied that it is the intention of the Government to promote the introduction into the Dewan Rakyat of a Bill to vary in any particular way the rates of tax, may by statutory order declare those rates to be varied in that way; and, where he does so, then, subject to subsections (3) and (4), this Act shall have effect as if those rates as so varied had come into force at the beginning of the first year of assessment for which the Bill seeks to vary those rates.

(3) Every order made under subsection (2) shall be laid before the Dewan Rakyat as soon as may be after it has been made and shall cease to have effect-

whichever first occurs.

(4) Where an order made under subsection (2) ceases to have effect pursuant to subsection (3)-
(5) In subsections (2) and (3) any reference to rates of tax includes a reference to the rate of any abatement specified under Schedule 1.



Related reading:
[Act 293:s.5; Act 323:s.7; Act 557:s.5; Act 293:s.6; Act 420:s.6; Act 544:s.4]:


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