Deduction for Rental Payments - Tun Razak Exchange Marquee Status Company

Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - PDF

130. Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company

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130.1 P.U (A) 476 - Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 - As at 27 December 2021

130.1 P.U (A) 476.pdf

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130.2 P.U. (A) 31 - Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2013 - As at 31 January 2013

130.2 P.U. (A) 31（2013）.pdf

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1. On 27 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Rental Payments) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021 [P.U. (A) 476]

2. These Rules shall have effect from the year of assessment 2021.

3. Under these rules, the period of entitlement will be extended from December 31, 2020, to December 31, 2025.

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1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段所赋予的权力，在宪报上颁布了 2021年所得税 (租金扣除) (敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则 [P.U. (A) 476]。

2. 这项细则将从2021年的评估年度开始生效。

3. 此细则对2013年所颁布的细则作出修订:

👉 租金支出享有额外50%扣除的期限将从原有的2020年12月31日延长至2025年12月31日。

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