Income Tax (Deduction for Cost of Training for Employees)

Income Tax (Deduction for Cost of Training for Employees)
Rules 2009

In exercise of the powers conferred by paragraph 154(1)(b) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules:

Citation and commencement

1. (1) These rules may be cited as the Income Tax (Deduction for Cost of Training for Employees) Rules 2009.

(2) These Rules shall have effect from the year of assessment 2009 until the year of assessment 2012.Deduction

2. (1) In ascertaining the adjusted income of a person resident in Malaysia from its business in a basis period for a year of assessment, there shall be allowed a deduction in respect of cost of training incurred by that person for the purposes of upgrading and developing the technical skills of his employees.

(2) For the purpose of subrule (1), “training” means training under the programme of—

(a) post graduate course in information technology and communication, electronics or life sciences;

(b) post basic course in nursing or allied healthcare; or

(c) aircraft maintenance engineering, approved by the Minister.

(3) The deduction under these Rules shall be in addition to any deduction allowable under section 33 of the Act.


3. These Rules shall not apply if a person has made a claim to Perbadanan Sumber Manusia Berhad for cost of training referred to in subrule 2(1).

Made 1 July 2009

[Perb. CR(8.09) 294/6/4-9(SJ. 9) (2009) Jld. 2 (SK. 2);
LHDN.01/35/(S)/42/51/231-17.10; PN(PU2)80/LVII]

Dato’ Seri Ahmad Husni bin Mohamad Hanadzlah
Second Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the Income Tax Act 1967]

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