Issue No. 97/2021 : Income Tax Exemption for Social Enterprise [社会企业收入免征所得税]

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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