Issue No. 100/2021 : Double Deduction for Expenses in relation to the Cost of Detection Test of Covid-19 to Employees [与 Covid-19 有关的检测费用 雇主双重扣税]

1. Under these Rules:

👉 Employer costs incurred between January 1, 2021, and December 31, 2021 will now be eligible for a further deduction. This means that a double deduction will be allowed for expenses incurred by an employer in a Covid-19 Detection Test carried out on its employee.

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1. 在这项细则下：

👉 在2021年1月1日至2021年12月31日期间，雇主所支付的COVID-19 检测费，现在将享有额外扣除的资格。这意味着，雇主对其雇员进行的 Covid-19检测所产生的费用，将被允许进行双重扣税。

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