Updated: May 1, 2022
The Minister exempts a qualifying person from the payment of income tax in a basis period for a year of assessment in respect of the statutory income derived from a qualifying activity.
P.U. (A) 344 (2021）- Stamp Duty (Exemption) (No. 9) Order 2021 - 23 August 2021
1. Under this Exemption Order:-
👉 Tourism companies that provide domestic travel packages for local or foreign tourists, including transportation by air, land or sea and accommodation
👉 Tax-exempt in respect of the statutory income derived from a qualifying activity
👉 the total number of local tourists participating in a qualifying activity is at least 200
👉 Authorized person of the Ministry of Tourism, Arts and Culture of Malaysia must verify, in writing, the total number of local and foreign tourists involved in domestic tourism.
3. Where a qualifying person carries on a qualifying activity and an activity other than a qualifying activity, each activity shall be treated as a separate and distinct source of that qualifying person
1. 根据这项豁免指令 [Income Tax (Exemption) (No. 9) Order 2021]：
3. 符合条件的旅游公司，如果同时从事符合条件和不符合条件的旅游服务，每项服务应被视为单一及独立的收入来源 [separate and distinct source ]。