Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021

Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021 - PDF

124. Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rule

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P.U (A) 470 - Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021 - As at 24 December 2021

124.1 P.U (A) 470.pdf

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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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