5. #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:
6. 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