{"id":4990,"date":"2019-10-11T18:42:26","date_gmt":"2019-10-11T18:42:26","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=925"},"modified":"2019-10-11T18:42:26","modified_gmt":"2019-10-11T18:42:26","slug":"taxletter-issue-13-2","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/taxletter-issue-13-2\/","title":{"rendered":"Taxletter Issue 14"},"content":{"rendered":"

[vc_row][vc_column][vc_column_text]<\/p>\n

New Public Ruling No. 3\/2019<\/b><\/h5>\n
Business Expenses In Respect of Disabled Person<\/b><\/h5>\n

The Inland Revenue Board published a Public Ruling No. 3\/2019 (PR 3\/2019) on 8th August 2019 explaining the tax treatment of business expenses incurred by taxpayers for:<\/p>\n

    \n
  • Employing disabled persons as employees<\/b>; and<\/li>\n
  • Providing training to disabled non-employees <\/b>to enable them to seek employment.<\/li>\n<\/ul>\n

    Disabled persons means any individual who has:
    \n1.Certified in writing by the Department of Social Welfare to be a disabled person; or
    \n2.Certified by the Social Security Organization (SOCSO) as a disable person that is capable to work within his\/her capabilities. (New, w.e.f. YA2019)<\/i><\/b>
    \nFrom YA2019, the deduction is extended to an employee who is physically and mentally disabled due to an accident or critical illness.
    \n <\/p>\n

    Tax Treatment for Business Expenses In Respect of Disabled Person<\/b><\/h5>\n\n\n\n\n\n\n\n
    Business Expenses<\/b><\/td>\n\u793a\u4f8b\uff1a<\/b><\/td>\nNormal Tax Treatment<\/b><\/td>\nSpecial Deduction under Section 34(6)(e)<\/b><\/td>\n<\/tr>\n
    Remuneration paid to disabled employees<\/td>\nSalary, wages, bonus, overtime payment, perquisite, employee\u2019s share option scheme (ESOS)
    \nExclude benefit in kind and value of accommodation (VOLA)<\/i><\/td>\n    		Single deduction under Section 33 of the Act<\/td>\nAdditional deduction<\/td>\n<\/tr>\n
    Purchase of any equipment necessary to assist disabled employees<\/td>\nWheelchairs, walking aids, hearing and vision aids<\/td>\nNot eligible for deduction under Section 33(1) of the Act<\/td>\nSingle deduction<\/td>\n<\/tr>\n
    Capital expenditures incurred for alteration and renovation of business premises to enhance the convenience and comfort of disable person<\/td>\nEquipment for disabled employees such as\u00a0 platform for wheelchairs<\/td>\nNot eligible for claiming capital allowance under Schedule 3 of the Act<\/td>\nSingle deduction, claim as revenue expenditures.<\/td>\n<\/tr>\n
    Provide training for non-employees who are disabled in training programs approved by the Minister of Finance and conducted in Malaysia **<\/td>\nProvide handicraft training programs to disabled person to enable them to make a living<\/td>\nNot eligible for deduction under Section 33(1) of the Act<\/td>\nDouble deduction<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

    ** Human Resource Development Fund (HRDF) contribution made by the Company does not qualify for deduction.
    \n <\/p>\n

    ANC Group Recent Events<\/b><\/h5>\n
    Collaboration with United Overseas Bank (Malaysia) Bhd<\/b><\/h5>\n

    On 8th August 2019, the Tax Team from ANC Hub Tax Advisory Sdn Bhd in collaboration with United Overseas Bank organised a tax and business strategy seminar for the Bentong business communities. Co-hosted by the Bentong Chinese Chamber of Commerce, the seminar covered different perspective of the advantages and disadvantages of having a running a business as a Sole Proprietor as opposed to setting up a Private Limited Company. The seminar also covered tax topics such as the Special Voluntary Disclosure Program, presented by Mr. Song Liew
    \nBentong for the past few years have been developing into a satellite town of Greater Kuala Lumpur and it is poised to be a well-know eco-tourism destination. With business booming, the ANC Group\u2019s seminar was timely to provide insights into ways business owners and entrepreneurs can propagate further growth in their businesses as well as ways they can plan and save on taxes.
    \nIf you need our assistance, please contact us at admin@ancgroup.biz ; or drop us an enquiry via the enquiry form below.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>","protected":false},"excerpt":{"rendered":"

    [vc_row][vc_column][vc_column_text] New Public Ruling No. 3\/2019 Business Expenses In Respect of Disabled Person The Inland Revenue Board published a Public Ruling No. 3\/2019 (PR 3\/2019) on 8th August 2019 explaining the tax treatment of business expenses incurred by taxpayers for: Employing disabled persons as employees; and Providing training to disabled non-employees to enable them to […]<\/p>","protected":false},"author":1,"featured_media":5237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[33],"tags":[34],"class_list":["post-4990","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-publication","tag-taxletter"],"acf":[],"yoast_head":"\nTaxletter Issue 14 - ANC Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-13-2\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Taxletter Issue 14 - ANC Group\" \/>\n<meta property=\"og:description\" content=\"[vc_row][vc_column][vc_column_text] New Public Ruling No. 3\/2019 Business Expenses In Respect of Disabled Person The Inland Revenue Board published a Public Ruling No. 3\/2019 (PR 3\/2019) on 8th August 2019 explaining the tax treatment of business expenses incurred by taxpayers for: Employing disabled persons as employees; and Providing training to disabled non-employees to enable them to […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ancgroup.biz\/cn\/taxletter-issue-13-2\/\" \/>\n<meta property=\"og:site_name\" content=\"ANC Group\" \/>\n<meta property=\"article:published_time\" content=\"2019-10-11T18:42:26+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2019\/10\/Tax-Letter-Issue-14.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1040\" \/>\n\t<meta property=\"og:image:height\" content=\"720\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"hazelien\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"\u4f5c\u8005\" \/>\n\t<meta name=\"twitter:data1\" content=\"hazelien\" \/>\n\t<meta name=\"twitter:label2\" content=\"\u9884\u8ba1\u9605\u8bfb\u65f6\u95f4\" \/>\n\t<meta name=\"twitter:data2\" content=\"3 \u5206\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/\"},\"author\":{\"name\":\"hazelien\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#\\\/schema\\\/person\\\/edc05d3cf1a4bace73d6fae8bd2cbbf0\"},\"headline\":\"Taxletter Issue 14\",\"datePublished\":\"2019-10-11T18:42:26+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/\"},\"wordCount\":510,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ancgroup.biz\\\/wp-content\\\/uploads\\\/2019\\\/10\\\/Tax-Letter-Issue-14.jpg\",\"keywords\":[\"Taxletter\"],\"articleSection\":[\"Publication\"],\"inLanguage\":\"zh-Hans\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/\",\"url\":\"https:\\\/\\\/ancgroup.biz\\\/ms\\\/taxletter-issue-13-2\\\/\",\"name\":\"Taxletter Issue 14 - 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