Finance Bill 2024 to amend six acts tabled for first reading

: The Finance Bill 2024 tabled in the Dewan Rakyat today aims to amend the Income Tax Act 1967, Real Property Gains Tax Act 1976, Stamp Act 1949, Petroleum Act 1967, Finance Act 2012, and the Finance Act 2023.For the Income Tax Act 1967, Clause 4 of Act 53 seeks to introduce a new paragraph 6 to the Act, according to the blue book distributed in Parliament.

Also amended is Paragraph 6 to replace Paragraph 34 of Act 53 to establish provisions for new conditions for deductions under that paragraph related to contributions made to charitable or community projects. For amendment to the the Real Property Gains Tax Act 1976, among others, Clause 19 aims to amend Section 3 Act 169, to provide that property gains tax must be imposed on every ringgit of taxable profit accrued by a taxpayer in a year of assessment, and not on the total amount of taxable profit for that year.

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