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  • Writer's pictureCCS

IRBM’s Response to CTIM on Tax rebate under Section 6D of the Income Tax Act 1967


In Malaysia, a tax rebate for the company or limited liability partnership under section 6D of the Income Tax Act 1967 refers to a tax incentive the Malaysian government provides to eligible companies and limited liability partnerships.


The tax rebate is a form of tax relief where the taxable income of the company or limited liability partnership is reduced by a specified amount, effectively lowering the amount of tax payable.


The tax rebate is available for a limited time and is subject to certain conditions:-