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Petroleum (Income Tax)(Deductions for Employment of Disabled Persons) Rules 1989


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Double Tax Deductions for Employment of Disabled Persons

IN exercise of the powers conferred by subsection (1) of section 83 of the Petroleum (Income Tax) Act 1967, the Minister makes Petroleum (Income Tax) (Deductions for Employment of Disabled Persons) Rules 1989 [P.U. (A) 391/1989],


These Rules shall have effect for the year of assessment 1989 and subsequent years of assessment.


Under these Rules, to ascertain the adjusted income of a chargeable person under the Act, there shall be allowed as a deduction the remuneration of a kind allowable under section 15 of the Act payable by him to each employee who is physically or mentally disabled.


The deduction allowed under these Rules shall be in addition to any deduction allowable under section 15 of the Petroleum (Income Tax) Act 1967.


To qualify for the double tax deduction, the chargeable person claiming the deduction shall prove to the satisfaction of the Director General that the employee is physically or mentally disabled and cannot perform the work of a normal person.


Revision of Laws Act 1968

The Revision of Laws Act 1968 (Malay: Akta Penyemakan Undang-undang 1968) is a Malaysian law enacted to provide for the revision and reprinting of laws and subsidiary legislation.


An Act to provide for the revision and reprinting of laws and subsidiary legislation.

Petroleum (Income Tax) (Deductions for Employment of Disabled Persons) Rules 1989 [P.U. (A) 391/1989] has been revised by the Commissioner of Law Revision under section 13 of the Revision of Laws Act 1968 up to August 22, 2022.


On September 13, 2022, the revised edition, i.e. P.U. (A) 294/2022, was gazetted and at the same time P.U. (A) 391/1989 thereof superseded,

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.1 Petroleum (Income Tax) (Deductions for the Employment of Disabled Persons) Rules 198
Download 1 PETROLEUM (INCOME TAX) (DEDUCTIONS FOR THE EMPLOYMENT OF DISABLED PERSONS) RULES 198 • 627KB

This revised edition coming into operation on September 16, 2022.


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