Tag: 双重扣税

Income Tax (Deduction for Expenditure in relation to Vendor Development Programme (VDP) Rules 2022

6.-Income-Tax-Deduction-for-Expenditure-in-relation-to-Vendor-Development-Programme-Rules-2022 Download

6.1-P.U-A-2-2022 Download

1. With effect from Year of Assessment 2021, Anchor Enterprises can claim double deductions for eligible expenses made to encourage increased participation in the development of local vendors.

2. The eligible expenditure of up to RM300,000 every assessment year

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1. 从2021年的评估年开始，为了鼓励更多的人参与本地供应商的发展，锚点企业 [Anchor Enterprises] 所产生的合格支出，将享有双重扣除的资格。

2. 每个评估年度，高达 3百千令吉的合格支出享有双重扣除的资格

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11

January 10, 2022
Double Tax Deduction for the Sponsorship of Scholarships to Malaysian Students

138.-Stamp-Duty-ExemptionNo.-18-Order-2021 Download

138.1-P.U-A-502 Download

1. On 31 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 the Sponsorship of Scholarship to Malaysian Student Pursuing Studies at the Technical and Vocational Certificate Levels) Rules 2021 [P.U. (A) 503].

2. These Rules are deemed to have effect from the year of assessment of 2015. 3. Join our Telegram: http://bit.ly/YourAuditor

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1. 2021 年 12 月 31 日，部长行使 1949年印花税法令 [第378号法] 第80(1)款所赋予的权力，在宪报上颁布了 2021年印花税(豁免)(第18号) 指令 [P.U. (A) 502]。

2. 此细则被视为从2015年的评估年度开始生效。

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11

January 3, 2022
Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021

124.-Income-Tax-Deduction-for-Expenditure-on-Provision-of-Employees-Accommodation-Rules-2021 Download

124.1-P.U-A-470 Download

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 from 1 January 2021 until 31 December 2022

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1. 根据这项规则，在鉴定公司在某个课税年度 [Year of Assessment] 的基准期内的调整后业务收入 [Adjusted Income] 时，公司在2021年1月1日至2022年12月31日期间租用的员工宿舍享有双重扣税的资格。

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9

December 30, 2021