Guidelines

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Remarks

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Guidelines on Deduction for Expenses in Relation to Secretarial Fee & Tax Filing Fee from YA 2020 (Amended)

(11 May 2021)

The Guidelines dated 11 May 2021 amends the Guidelines dated 18 September 2020 by including the following:

· Explanation of the tax treatment for claiming the deduction that also involves the application of the Income Tax (Deduction for Expenses in Relation to Secretarial Fee and Tax Filing Fee) Rules 2014 [P.U. (A) 336/2014];

· Example 3 on expenses in relation to secretarial fee and tax filing fee that is incurred and paid in the same year and involves the application of the P.U. (A) 336/2014 and P.U. (A) 162/2020; and

· Example 4 on expenses in relation to secretarial fee and tax filing fee that is incurred and paid for the year of assessment (“YA”) 2020 onwards.