Guidelines
(Available in Bahasa Malaysia only)		 Remarks
(Please access the Guidelines for the full details)
Guidelines for Application of Tax Deduction on Contributions/Sponsorships of Smart Artificial Intelligence (Al)-Driven Reverve Vending Machine (RVM)

Purpose

  • These Guidelines aim to provide an explaination in relatuon to the criteria and general procedures for application of tax deduction inder Section 34(6)(h) of the Income Tax Act 1967 on the contribution/sponsorhips of Smart Al-Driven RVM for the purpose of income tax calculation.

Effective Date

  • For contribution/sponsorhips and applications received by the Ministry of Finance (MOF) form 1 April 2023 to 31 December 2024.

Reference links: 

Guidelines for Application of Tax Deduction on Contributions/Sponsorships of Smart Artificial

Intelligence (AI)-Driven Reverse Vending Machine (RVM)

The above Guidelines are available on the MOF’s website [MOF > Tax > Exemption Guidelines].

 

Tag / Keywords:
#TAX DEDUCTON