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Revised Guidelines on the Application for Approval under Section 44(11C)

Updated: Nov 6, 2022

The Ministry of Finance (MOF) has updated the guidelines published on its website on April 1, 2022, regarding the application for approval of COVID-19 Relief Funds under Section 44(11C) of the Income Tax Act.

The Guidelines are in Bahasa Malaysia and are named "Garis Panduan Permohonan Untuk Kelulusan Di Bawah Subseksyen 44(11C), Akta Cukai Pendapatan 1967 Bagi Tabung Relif COVID-19" (Guidelines).

The Guidelines can be found here:-

183.1 Updated Guidelines on the Application for Approval under Section 44(11C)
Download PDF • 225KB

The revised Guidelines, effective from 1 April 2022 to 31 December 2022, much like the earlier Guidelines, offer direction on the process that must be followed and the requirements that must be met to acquire the approval specified before the formation of COVID-19 Relief Funds.

Key Updates

1. Qualified Contributions

Under the Revised Guidelines, Contributions to the COVID-19 Relief Fund that will currently be accepted are limited to the following categories only:

  • Cash

  • Equipment (e.g., ventilators, patient beds, air conditioners, air purifiers or filtration equipment)

  • Consumables (e.g., masks, hand sanitisers, gloves, test kits and PPE)

In the previous Guidelines, the following were also considered to be contributions that qualified:

  • Fresh or ready-to-eat food (e.g., rice, oil, sauces, sugar, canned food etc.)

  • Services (e.g., cost of disinfection and sanitisation (of roads, buildings, markets, places of worship etc.), portable toilets and delivery of supplies)

  • Sponsorships (e.g., provision of permanent or temporary infrastructure such as tents or marquee tents)

2. Qualifying Recipients

Under the Revised Guidelines, Qualifying recipients from the COVID-19 Relief Fund are now restricted to the following:

  • Government departments or agencies

  • Non-governmental agencies that are registered with the Companies Commission of Malaysia, Registrar of Societies or Legal Affairs Division of the Prime Minister’s Department

  • Government hospitals

  • Government schools

  • Orphanages, old folks’ homes or homes for people with disabilities

  • Homeless, hardcore poor or refugees

  • Animal shelters or zoos

In the previous Guidelines, qualifying recipients also included the following:

- Private hospitals

- Public universities


Applications for the establishment of the COVID-19 Relief Fund must be filed between the 30th of April 2020 and the 31st of December 2022, or the day the pandemic is deemed to have ended by the WHO, whichever comes first.

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