Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee

Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021

125. Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee

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P.U (A) 471 - Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 - As at 24 December 2021

125.1 P.U (A) 471 (2021).pdf

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P.U (A) 162- Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 - 19 May 2021

125.2 P.U (A) 162 (2020).pdf

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1. On 24 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 (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 [P.U. (A) 471].

2. These Rules have an effect from the year of assessment 2022.

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🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021 年 12 月 24 日，部长行使 1967 年所得税法令第 154(1)(b) 段与 第 33(1)(d) 段所赋予的权力，在宪报颁布了2021年所得税(与秘书和报税有关的费用扣除)(修订)细则 [PU (A) 471]。

2. 本细则从 2022 课税年度起生效。

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