In force from: 1 January 2027

1. Citation and commencement.

(1) This order may be cited as the Income Tax (Exemption) (No. 5) Order 2022 (amendment) Order 2024 .

(2) This Order comes into operation on 1 January 2027.

2. amendment of paragraph 1.

The Income Tax (Exemption) (No. 5) Order 2022 [ P.U. (A) 234/2022 ] is amended in subparagraph 1(2) by substituting for the words "31 December 2026" the words "31 December 2036".

Made 11 December 2024

[MOF.TAX(S)700-3/1/915; LHDN.AY.A 600-12/1/7(29)-392; PN(PU2)80/JLD.113]

DATUK SERI AMIR H

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