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Tax Digest 2/2022 - REVISED IRB'S FAQ ON SPECIAL DEDUCTION FOR RENTAL REDUCTION

The key highlights on the FAQ is as follows: 1. The extension of period to enjoy this special deduction is now extended to June 2022 Previously for SME Companies, the period covered was from April 2020 to December 2021 and for non-SME Companies, the period was from January 2021 t0 December 2021. 2. For the period of January 2021 to June 2022, SME Companies no longer required to submit the SME cert obtained from SME Corp. Malaysia to their rental owners.

Rental Reduction
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