Income Tax (Deduction for Training Costs Under National Dual Training System) Rules 2021

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1. NDTS is the acronym for the National Dual Training System. ‘Dual’ means training in two learning situations, namely:

👉 The actual workplace (company) that covers 70% to 80% practical training (performance) and;

👉 Training Centre which covers 20% to 30% of theory (knowledge).

2. IN 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], the Minister makes these Rules, which were gazetted on 11 October 2021.

3. These Rules are deemed to have come into operation from the year of assessment 2019.


1. 参加由人力资源部批准的国家双重培训计划(National Dual Training Scheme)的费用可享有双重扣税。

2. 根据 1967年所得税法令 [第53号法案] 第154(1)(b)段以及第33(1)(d)段所赋予的权力,部长于2021年10月11日在宪报上颁布了这项细则。

3. 这项细则,被视为在 2019课税年已经生效。

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