1. On 15 April 2022, the Minister, in the exercise of the powers conferred by paragraphs 33(1)(d) and 154(1)(b)], gazetted in the Gazette the Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022 [P.U. (A) 117].
2. As a result of this Order, a company or an individual will be eligible to claim a deduction in the amount of:
👉 the value of investment made in a Venture Company (VC); or
👉 the value of investment or RM20 million, whichever is the less, made in a Venture Capital Company (VCC).
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1. 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第33(1)(d)和154(1)(b)段赋予的权力，在宪报上颁布了《2022年所得税(对新创公司或风险投资公司投资的扣除)细则》[P.U. (A) 117]。
2. 在这项命令下，公司或个人将有资格申请扣除以下的投资金额:
👉 对新创公司 (VC) 的投资额；或
👉 对风险投资公司 (VCC) 的投资额或2000万令吉，以较低者为准。
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