Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules2021

In determining the adjusted income of that qualifying person from his business in

that year of assessment, a deduction shall be allowed for expenses incurred by that

qualifying person in the basis period for the implementation of flexible work

arrangements in relation to consultation fee, cost of capacity development, cost of software, and software subscription.

63. Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements)

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P.U. (A) 377 (2021) - Income Tax (Deduction for the Costs of Implementation of Flexible Work Arrangements) Rules 2021 - 4 October 2021

63 P.U. (A) 377 (2021).pdf

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1. Double Tax Deduction of up to RM500k for expenses incurred for flexible working arrangements

2. Related fees include:-

✅ Consulting fee

✅ Cost of capacity development

✅ Cost of software, and

✅ Software subscription

3. For the Cost of Capacity Development, in turn, includes

✅ Training course or program fees

✅ Internal trainer fees

✅ Cost of training materials

✅ Cost of renting training space 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼

1. 弹性工作安排所产生的费用，享有高达 RM 500千的双重扣税

2. 相关费用包括：

✅ 咨询费 [consultation fee]

✅ 能力发展的费用 [cost of capacity development]

✅ 软件的费用 [cost of software]，以及

✅ 软件签订 [software subscription]

3. 而能力发展的费用 [cost of capacity development]，又包括： ✅ 培训课程或方案费 ✅ 内部培训师费 ✅ 培训材料费 ✅ 租用培训场地的费用