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Income Tax Exemption for Social Enterprise

Updated: May 2, 2022


Budget 2022 Highlights – Income Tax Exemption for Social Enterprise - PDF

97. 2022 Budget Highlights - Income Tax Exemption for Social Enterprise
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GP Permohonan Perusahaan Sosial s 44(11C) ACP 1967

97.1 GP Permohonan Perusahaan Sosial s 44(11C) ACP 1967
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1. The Budget 2022 was tabled in Parliament on 29 October 2021, It is proposed that:


👉 tax exemption be given on all income for up to 3 years of assessment subject to the validity period of Social Enterprise Accreditation; and


👉 to establish a Joint Committee on Accreditation comprising Yayasan Hasanah and the Ministry of Entrepreneur Development and Cooperatives. This committee is responsible for reviewing applications for accreditation by Social Enterprises.


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1. 2022年预算案建议:


👉 对所有收入给予免税长达3个课税年度,限制于社会企业认证的有效期 ;以及


👉 成立一个由 Yayasan Hasanah 和企业家发展与合作部组成的认证联合委员会,该委员会负责审查社会企业的认证申请。













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