Special Tax Deduction for Expenditure on Malaysian-Made Handicraft by Hotel Industry
Updated on 15 July 2023 – Dialogue between MOF，LHDNM， and CTIM [21/6/2023] Update: The Ismail Sabri Government Budget is no longer applicable. Malaysia’s national budget for 2023 was re-tabled again in February 2023. To Download Revised Budget 2023 Speech and some other related publications – https://www.ccs-co.com/post/budget-2023-malaysia-madani Current Position The hotel industry has the opportunity to […]
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) […]
SME Status Certificate issued by SME Corp. Malaysia: Special Tax Deduction
1. On September 8, 2021, the Malaysian government gazetted the following rules: 👉 Income Tax (Special Deduction for Rental Reduction to a Small and Medium Enterprise) Rules 2021 [P.U.(A) 353/2021]; and 👉 Income Tax (Special Deduction for Reduction of Rental to a Tenant Other Than a Small and Medium Enterprise) Rules 2021 [P.U.(A) 354/2021] 2. […]
Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021
Special Deduction for Reduction of Rental to a Small and Medium Enterprise P.U. (A) 353 (2021）- Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 – 8 September 2021 1. 根据这项细则 [Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021]： 👉 […]
