• CCS

Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022


1. On 15 April 2022, the Minister, in the exercise of the powers conferred by paragraphs 33(1)(d) and 154(1)(b)], gazetted in the Gazette the Income Tax (Deduction for Investment in a Venture Company or Venture Capital Company) Rules 2022 [P.U. (A) 117].


2. As a result of this Order, a company or an individual will be eligible to claim a deduction in the amount of:


👉 the value of investment made in a Venture Company (VC); or


👉 the value of investment or RM20 million, whichever is the less, made in a Venture Capital Company (VCC).


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1. 部长于2022年4月15日行使《 1967年所得税法令》[第53号法]第33(1)(d)和154(1)(b)段赋予的权力,在宪报上颁布了《2022年所得税(对新创公司或风险投资公司投资的扣除)细则》[P.U. (A) 117]。


2. 在这项命令下,公司或个人将有资格申请扣除以下的投资金额:


👉 对新创公司 (VC) 的投资额;或


👉 对风险投资公司 (VCC) 的投资额或2000万令吉,以较低者为准。


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89.1 P
.U (A) 117 - Income Tax (Deduction for Investment in a Venture Company or Venture Ca
Download U (A) 117 - INCOME TAX (DEDUCTION FOR INVESTMENT IN A VENTURE COMPANY OR VENTURE CA • 465KB

89.2 Guidelines on The Registration of VC and PE Corporation and Management Corporations
.p
Download P • 185KB

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