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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.
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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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