Income Tax (Exemption) (No. 4) 2013 (Amendment) Order 2021: Disposal of buildings & Rental Income
1. On 27 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. 4) 2013 (Amendment) Order 2021 [P.U. (A) 477] 2. This Order is deemed to have effect from the year of assessment 2013. 3. Following […]
Deduction for Rental Payments – Tun Razak Exchange Marquee Status Company
1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 476] 2. These Rules shall have effect from the year of […]
Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company
1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 475] 2. These Rules shall have effect from the year […]
Accelerated Capital Allowance – Tun Razak Exchange Marquee Status Company
1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Accelerated Capital Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 474] 2. These Rules are deemed to have effect from 1 January […]
Industrial Building Allowance – Tun Razak Exchange Marquee Status Company
1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 80 of Schedule 3 of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 473] 2. These Rules […]
EPF (Amendment of Third Schedule) (No. 2) (Extension of Operation) Order 2021
1. On 23 December 2021, the Minister, in the exercise of the powers conferred by section 74 of the Employees Provident Fund Act 1991 [Act 452], gazetted the Employees Provident Fund (Amendment of Third Schedule) (No. 2) (Extension of Operation) Order 2021 [P.U. (A) 467 (2021)]. 2. This Order comes into operation on 1 January […]
Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee
1. On 24 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b)read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 [P.U. (A) 471]. 2. These Rules have […]
Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021
1. Under these Rules, to ascertain the adjusted income of a company from its business in a basis period for a year of assessment, a Double Deduction of up to fifty thousand ringgit (RM50,000) shall be allowed for the expenses incurred by the company on rental of a premise for employees’ accommodation within the period […]
Income Tax Deduction for the Sponsorship of Scholarship to Malaysian Student
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Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
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. 3. Join our Telegram: http://bit.ly/YourAuditor […]
