SlideShare a Scribd company logo
1 of 6
www.ktp.com.my
Donation
Tax
Deduction
Malaysia
#AskKtpTax
#AskThkTax
26/07/21
Donation is tax
deductible to
1. Government approved
charitable organisation or
2. The Government
3. ….
www.ktp.com.my
Donation
Tax
Deduction
Malaysia
#AskKtpTax
#AskThkTax
26/07/21
Donation is only tax
deductible to
1. Government approved
charitable organisation or
2. The Government
3. ….
#AskKtpTax
#AskThkTax
www.ktp.com.my
26/07/21
How to enjoy tax deduction for
donation during this pandemic?
一方有难,八方支援,最近,看到很多慷
慨人士都乐于捐款,雪中送炭。
如果捐款又能扣税,岂不美哉。
#AskKtpTax
#AskThkTax
www.ktp.com.my
26/07/21
我要怎么知道捐款是否可以拿来扣税呢?我要
上哪里看?
可以到以下LHDN 官网输入机构名字查询。
Taxpayer may check IRB link whether your
donation is tax deductible.
http://www.hasil.gov.my/bt_goindex.php?bt_kump=2&bt_skum=6&bt_posi=1&bt_unit=8&bt_sequ=1
#AskKtpTax
#AskThkTax
www.ktp.com.my
26/07/21
捐款收据必须包括以下资料才符合扣税资格:
Official receipt must include the following information for
tax deduction:
1 机构名字和地址
Name and address of institution
2 收据编号Printed serial number
3 日期 Date
4 捐款人姓名,IC/Passport ,公司注冊號
Donor’s name, IC/Passport, business registration number
5 捐款数额Amount of donation
6 收款人职位Collector’s designation
7 收据上注释Stated with following note:
但扣税额度是有限制的:
There is restriction on allowable deduction :
Personal tax
个人所得税
From YA 2020, restriction on allowable
deduction increased from 7% to 10% of
aggregate income
Company tax
公司所得税
Restriction on allowable deduction
10% of aggregate income
#AskKtpTax
#AskThkTax
26/07/21
www.ktp.com.my

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