• CCS

Sports Development Act 1997


s 46(1)(p) of the ITA 1967: an amount expended or deemed expended under subsection (3) in that basis year by that individual for the purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child as evidenced by receipts issued in respect of the purchase or payment, as the case may be, and the total deduction under this paragraph is subject to a maximum amount of two thousand five hundred ringgit; 1. Archery

2. Athletics

3. Aquatics

4. Automobile Sports

5. Badminton

5A. Baseball

6. Basketball

7. Billiards and Snooker

8. Body Building

9. Bowling

10. Boxing

10A. Canoeing

11. Cricket

12. Cycling

13. Equestrian Sports

14. Fencing

14A. Fitness

15. Football

16. Golf

17. Gymnastics

18. Handball

19. Hockey

19A. Ice Skating

20. Judo

20A. Kabbadi

21. Karate Do

22. Lawn Bowls

22A. Martial Arts

23. Netball

23A. Paralimpiad

23B. Petanque

23C. Recreational

23D. Rowing

24. Rugby

25. Sepak Takraw

26. Shooting

26A. Silambam

27. Silat Olahraga

28. Soft Tennis

29. Softball

30. Squash

31. Table Tennis

32. Tae kwan do

33. Tennis

33A. Traditional Games

34. Volleyball

35. Waterski

36. Weightlifting

37. Wrestling

38. Wushu

39. Yachting

1967年所得税法令第46(1)(p)条: 根据第(3)款的规定,个人在基准年内用于购买《1997年体育发展法令》所定义的任何体育活动的体育设备(不包括电动两轮自行车)和健身房会员资格,供其本人或其妻子或子女使用;或在妻子的情况下,供其本人或供其丈夫或子女使用


并有购买或支付的收据为证,本段规定享有个人所得税减免总额最高不超过2,500令吉。

1. 射箭

2. 田径运动

3. 水上运动

4. 汽车运动

5. 羽毛球

5A. 棒球

6. 篮球

7. 台球和斯诺克

8. 健美操

9. 保龄球

10. 拳击

10A. 独木舟

11. 板球

12. 自行车运动

13. 马术运动

14. 击剑

14A. 健身

15. 足球

16. 高尔夫

17. 体操

18. 手球

19. 曲棍球

19A. 滑冰

20. 柔道

20A. 卡巴迪

21. 空手道

22. 草地保龄球

22A. 武术

23. 网球

23A. 瘫痪

23B. 矮脚鸡

23C. 休闲娱乐

23D. 划船

24. 橄榄球

25. 七巧板

26. 射击

26A. 西兰巴姆

27. Silat Olahraga

28. 软式网球

29. 垒球

30. 壁球

31. 乒乓球

32. 跆拳道

33. 网球

33A. 传统游戏

34. 排球

35. 滑水

36. 举重

37. 摔跤

38. 武术

39. 帆船运动



Sports Development Act 1997 [Act 576]
.pdf
Download PDF • 251KB

216 views0 comments