Issue No. 85/2021 : Deduction for Training Costs Under National Dual Training System [国家双重培训计划双重扣税]

1. NDTS is the acronym for the National Dual Training System. ‘Dual’ means training in two learning situations, namely:

👉 The actual workplace (company) that covers 70% to 80% practical training (performance) and;

👉 Training Centre which cover 20% to 30% of theory (knowledge).

2. IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], the Minister makes these Rules, which was gazetted on 11 October 2021.

3. These Rules are deemed to have come into operation from the year of assessment 2019.

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1. 参加由人力资源部批准的国家双重培训计划（National Dual Training Scheme）的费用可享有双重扣税。

2. 根据 1967年所得税法令 [第53号法案] 第154（1）（b）段以及第33（1）（d）段所赋予的权力，部长于2021年10月11日在宪报上颁布了这项细则。

3. 这项细则，被视为在 2019课税年已经生效。

4. 下载阅读 - https://www.ccs-co.com/publications

#税务之道博大精深，#建议深度学习

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