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Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee

Updated: May 10


Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021

125
. Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee
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P.U (A) 471 - Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 - As at 24 December 2021

125.1 P.U (A) 471 (2021)
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P.U (A) 162- Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 - 19 May 2021

125.2 P.U (A) 162 (2020)
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1. On 24 December 2021, the Minister, in the exercise of the powers conferred by paragraph 154(1)(b)read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 [P.U. (A) 471].


2. These Rules have an effect from the year of assessment 2022.


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🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻🌻 1. 2021 年 12 月 24 日,部长行使 1967 年所得税法令第 154(1)(b) 段与 第 33(1)(d) 段所赋予的权力,在宪报颁布了2021年所得税(与秘书和报税有关的费用扣除)(修订)细则 [PU (A) 471]。


2. 本细则从 2022 课税年度起生效。


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