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Wednesday, December 29, 2021

Issue No. 135/2021 : Costs of Renovation and Refurbishment of Business Premise is allowable up to 31.12.2022 [营业场所翻修和翻新费用扣税至2022年12月31日]

1. On 27 December 2021, the Minister, in the 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], gazetted the Income Tax (Costs of Renovation and Refurbishment of Business Premise)(Amendment) Rules 2021 [P.U. (A) 481].

2. These Rules have effect from the year of assessment 2022 to amend Subrule 3(1) of the Income Tax (Costs of Renovation and Refurbishment of Business Premise) Rules 2020 [P.U. (A) 381/2020]

3. With this amendment, it is allowable to deduct the costs of renovation and renovation of business premises incurred by the person between March 1, 2020, and December 31, 2022, and used for its business to determine the adjusted income from the business on the Basis Period for the Year of Assessment.

4. As a result, the Government has extended the eligibility period from December 31, 2021 [Under P.U. (A) 381/2020], to December 31, 2022.

5. Join our Telegram: http://bit.ly/YourAuditor

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1. 2021 年 12 月 27 日，部长行使 1967年所得税法令 [法案53] 第154(1)(b) 段和第33(1)(d)段所赋予的权力，在宪报上颁布了 2021年所得税 (营业场所翻修和翻新费用)(修正案) 细则 [P.U. (A) 481]。

2. 此细则从2022年评估年度起生效，主要是为了修订《 2020年所得税(营业场所翻修和翻新费用) 细则》[P.U (A) 381/2020] 第3(1)条例。

3. 通过这一修订，相关人士在鉴定评估年度 [Year of Assessment] 基础期 [Basis Period] 的调整后业务收入时，举凡在2020年3月1日至2022年12月31日期间所产生的营业场所翻修和用于其业务的装修和翻新费用，都享有扣税资格。

4. 因此，政府已将合格期限从 2021年12月31日 [在 P.U (A) 381/2020 下] 延长至 2022年12月31日。

5. 加入我们的 Telegram: http://bit.ly/YourAuditor

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Lately Updates #近期更新

1. The Publication of MIA’s Practice Review Annual Report 2020/2021
[MIA 2020/2021年的实践审查年度报告]

https://lnkd.in/eRAErf68

2. Special Income Remittance Programme to Malaysian Residents
[源自外国汇入马来西亚的收入特别报税方案]

https://lnkd.in/eqhVhXda

3. Post-implementation Review of IFRS 9 — Classification and Measurement
[国际财务报导准则第9号之施行后检讨 —分类及衡量]

https://lnkd.in/eKCRJa-r

4. Adoption of ISQM 1, ISQM 2 and ISA 220 (Revised)
[ISQM 1、ISQM 2 和 ISA 220 （修订版）的采纳]

https://lnkd.in/eDbqMREV

5. Movable Property Security Interest (MPSI) Bill
[动产担保权益法案]

https://lnkd.in/esFqwA-u

6. IFRS Foundation announcement on the International Sustainability Standards Board (ISSB)
[国际财务报告准则基金会关于国际可持续发展准则委员会的公告]

https://lnkd.in/e_2ZVynM

7. MASB Updates No.1 November 2021 - IFRS Interpretations Committee (IFRIC) Agenda Decisions
[马来西亚会计准则委员会 [MASB] 2021年11月第1号更新 - 国际财务报告准则解释委员会（IFRIC）议程决定]

https://lnkd.in/enJNxX9Q

8. MASB Updates No.1 November 2021 - IASB Project on Equity Method
[MASB 2021年11月第1号更新 - 会计准则理事会关于权益法 [Equity Method] 的项目]

https://lnkd.in/eu3ZX_rB

9. Bursa Malaysia issues updated Corporate Governance Guide
[马来西亚证券交易发布更新的公司治理指南]

https://lnkd.in/e5pEbgpt

10. Amendments to the By-Laws (on professional ethics, conduct and practice) of MIA
[对 MIA 章程（关于职业道德、行为和实践）的修订]

https://lnkd.in/euRvPuNy

11. Labuan Business Activity Tax (Requirements for Labuan Business Activity) Regulations 2021
[2021年纳闽商业活动税（纳闽商业活动的要求）条例]

https://lnkd.in/etg252Kb

12. Pembangunan Sumber Manusia Berhad (Exemption of Levy) (No. 2) (Amendment) Order 2021 [2021 年人力资源发展有限公司 (免征征税)(第 2 号) (修订) 指令]

https://lnkd.in/eGmGXRaU

13. Income Tax (Exemption) (No. 11) Order 2021
[2021年所得税 (豁免)(第11号) 指令]

https://lnkd.in/e5e-J8SV

14. Income Tax (Exchange of Information) Rules 2021 - Request for Information
[2021年所得税 (信息交流) 细则 - 要求提供信息]

https://lnkd.in/eUCUWXK6

15. Stamp Duty (Exemption) (No. 11) 2021 (Amendment) Order 2021
[2021 年印花税(豁免) (第 11 号)(修订) 指令]

https://lnkd.in/e_NxSBxF

16. Income Tax (Exemption) (No. 13) 2013 (Amendment) Order 2021
[2021年所得税 (豁免)(第 13 号) 2013年(修订) 指令]

https://lnkd.in/ejJyjQFs

17. Income Tax Double Deduction for the Sponsorship of Scholarship to Malaysian Student
[赞助马来西亚学生奖学金的所得税双重扣税]

https://lnkd.in/eZp57-Vi

18. Double Deduction for Expenditure on Provision of Employees’ Accommodation
[雇员住宿费用双重扣税]

https://lnkd.in/eWPN2Yrn

19. Starting from the YA 2022, Company Secretarial and Tax Filing Fees can claim Deduction even not PAID
[2022课税年度开始，公司秘书费及报税费用，没还钱也可以扣税了]

https://lnkd.in/eKfh7fkz

20. “MIA SMPs Channel” – a Dedicated Telegram Channel for SMPs
[中小会计事务所 (SMPs) 专用 Telegram 频道]

https://lnkd.in/eKR9nf5v

21. EPF: extension of 9% statutory contribution rate for Employees

[EPF: 延长雇员9% 的法定缴款率]

https://lnkd.in/eJsekn3Z

22. Income Tax (Industrial Building Allowance) (Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (工业建筑津贴)(敦拉萨国际贸易中心 Marquee 地位公司)(修订) 细则]

https://lnkd.in/eCiQHGP9

23. Income Tax (Accelerated Capital Allowance)(Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (资本津贴加速)(敦拉萨国际贸易中心Marquee 地位公司)(修订) 细则]

https://lnkd.in/eKNBf6vF

24. Income Tax (Deduction for Relocation Costs for Tun Razak Exchange Marquee Status Company) (Amendment) Rules 2021

[2021年所得税 (敦拉萨国际贸易中心 Marquee 地位公司搬迁费用的扣除)(修订) 细则]

https://lnkd.in/e8UDx5Ki