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Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021

Updated: May 1


Special Deduction for Reduction of Rental to a Small and Medium Enterprise

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. Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterpris
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P.U. (A) 353 (2021)- Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021 - 8 September 2021

56. P.U. (A) 353 (2021)
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1. 根据这项细则 [Income Tax (Special Deduction for Reduction of Rental to a Small and Medium Enterprise) Rules 2021]: 👉 2020年4月起至2021年12月这段期间;


👉 产业业者根据现有租约 [Tenancy Agreement],提供不少于30%的租金回扣给中小企业,


👉 将享有特别扣税 [Special Deduction] 2. 在根据该法第4(a)或(d)款确定房东在一个评估年度的基础期的租金收入调整后的收入时,应允许扣除相当于根据现有租赁协议减少的租金总额,即不低于月租金率的30%。 3. 产业业者 [Landlord] 需保留以下文件或资料: ✅ 一份根据1949年《印花税法令》盖章的租赁协议 [Tenancy Agreement];


✅ 针对符合资格的月份,另外一份单独的租金收入报表;

✅ 确认书 [confirmation letter]:

🅰️ 产业业者 [Landlord] 出具的确认书,确认减免租金的数额;以及

🅱️ 中小型企业出具的确认书,去确认收到租金减免;以及

✅ 中小企业公司的资格证明 - 由马来西亚中小型企业公司 [SME Corp. Malaysia ] 所发出的中小型企业地位的确认证件。






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