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13, 2022, the revised edition, i.e. P.U. (A) 294/2022, was gazetted and at the same time P.U. (A) 391/1989 thereof superseded,
This revised edition coming into operation on September 16, 2022.
Our website's articles, templates, and material are solely for reference. Although we make every effort to keep the information up to date and accurate, we make no representations or warranties of any kind, either express or implied, regarding the website or the information, articles, templates, or related graphics that are contained on the website in terms of its completeness, accuracy, reliability, suitability, or availability. Any reliance on such information is therefore strictly at your own risk.Keep in touch with us so that you can receive timely updates |
要获得即时更新，请与我们保持联系
1. Website ✍️ https://www.ccs-co.com/ 2. Telegram ✍️ http://bit.ly/YourAuditor 3. Facebook ✍
4. Blog ✍ https://lnkd.in/e-Pu8_G 5. Google ✍ https://lnkd.in/ehZE6mxy
6. LinkedIn ✍ https://www.linkedin.com/company/74734209/admin/