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 […]
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 […]
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 […]
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 […]
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 […]
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 […]
Income Tax (Exemption) (No. 12) Order 2021: Arts or Cultural Activities, Sports, etc.
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. 12) Order 2021 [P.U. (A) 478] 2. This Order has effect from the year of assessment 2020 until the year of assessment 2025. 3. […]
Special Deduction for Reduction of Rental to a Small and Medium Enterprise
1. On 27 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 (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) 479]. 2. These Rules […]
Income Tax (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium
1. On 27 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 (Special Deduction for Reduction of Rental to a Tenant other than a Small and Medium Enterprise) (Amendment) Rules 2021 [P.U. (A) […]
Costs of Renovation and Refurbishment of Business Premise
Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 – PDF P.U (A) 481 – Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 – As at 27 December 2021 P.U. (A) 381 – Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2020 – As at […]
