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Deduction for Expenses in relation to the Cost of Personal Protective Equipment

Updated: May 6


Deduction for Expenses in relation to the Cost of Personal Protective Equipment - PDF

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. Income Tax (Deduction for Expenses i
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P.U.(A) 269 - Income Tax (Deduction for Expenses in relation to the Cost of Personal Protective Equipment) Rules 2021 - 15 June 2021

34.1 P.U(A) 269
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1. Tax deductions for employers on the cost of personal protective equipment (PPE) are offered by the Income Tax (Deduction for Expenses in Relation to the Cost of Personal Protective Equipment) Rules 2021, which are effective from YA 2020 and define personal protective equipment (PPE) as "expenditure incurred by the employer for the purpose of prevention and protection of its workers from COVID-19." 2. From the first day of March 2020, the deduction for spending on personal protective equipment (PPE) will be applied against adjusted income. 3. However, a deduction will not be given in which:


  • the employer has claimed capital allowances under the Income Tax Act on the cost of such personal protective equipment, or


  • the employer has claimed ACA under the Income Tax (Accelerated Capital Allowance) (Machinery and Equipment. Including Information and Communication Technology Equipment) Rules 2021 on the cost of such personal protective equipment.


1. 2020年6月5日下午的直播,首相丹斯里慕尤丁在公布经济复苏短期计划时说:


👉 政府将为公司提供各种有关防疫措施的税务回扣,其中业者作为商业用途购买的个人防护装备(PPE) ,或进行新冠肺炎检验的费用,可获扣税。


2. 2021年6月15日,政府在宪报上,颁布了 2021年所得税(针对个人防护装备费用的扣税)细则 [Income Tax (Deduction for Expenses in relation to the Cost of Personal Protective Equipment) Rules 2021]


3. 这个细则主要说的是:


👉 雇主所购买的个人防护装备(PPE),可以直接扣税。


4. 大家都知道,设备一般属于公司的资产,公司是不能直接拿相关的费用来扣税,都是需要通过资本津贴 [Capital Allowance] 的形式,分几年来慢慢扣税的。


5. 因此,这个细则让公司加快扣税的速度


6. 当然,大前提还是,公司要有赚钱,有 Adjusted Income 才能达到最大的效益


7. 然而,如果公司已经选择申索资本津贴 [claim Capital Allowance] 的话,此细则就不适用


[意思就是说,只能慢慢 Claim Capital Allowance 而不是能从 Adjusted Income 直接扣税了]








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