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RM 20,000 Tax Rebate for the Newly Set Up Company - Conditions Apply

Updated: May 4


Income Tax (Conditions for the Grant of Rebate under subsection 6D(4)) Order 2021 - PDF

140. Income Tax (Conditions for the Grant of Rebate under subsection 6D(4)) Order 2021
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P.U (A) 504 - Income Tax (Conditions for the Grant of Rebate under subsection 6D(4)) Order 2021 - As at 31 December 2021

140.1 P.U (A) 504
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1. On 31 December 2021, the Minister, in the exercise of the powers conferred by subsection 6D(4) of the Income Tax Act 1967 [Act 53], gazetted the Income Tax (Conditions for the Grant of Rebate under subsection 6D(4)) Order 2021 [P.U. (A) 504].


2. From YA 2021, a tax rebate [section 6D(4)] will be provided to resident Companies, or Limited Liability Partnerships (LLPs) [hereinafter referred to as “Qualifying Entity”] incorporated/registered in Malaysia and meet the criteria set in this Order.


3. This Order has effect from the year of assessment 2021.


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1. 2021 年 12 月 31 日,部长行使 1967年所得税法令 [法案53] 第6D(4)条文所赋予的权力,在宪报上颁布了 2021年所得税(根据第6D(4)条文给予税务回扣的条件])指令 [P.U. (A) 504]。


2. 从2021年评估年度开始, 第6D(4)条文下的税务回扣:


👉 将提供给符合本指令规定的标准;


👉 在马来西亚成立/注册的居民公司或有限责任合伙公司 (LLP) [以下统一简称 "合格实体"] 。


3. 本指令自2021年评估年度起生效。


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