{"id":5864,"date":"2025-09-12T10:17:28","date_gmt":"2025-09-12T02:17:28","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=5864"},"modified":"2025-11-27T10:49:54","modified_gmt":"2025-11-27T02:49:54","slug":"malaysia-income-tax-section-44-donations-and-deduction-limits","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-income-tax-section-44-donations-and-deduction-limits\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff1a\u7b2c44\u6761\u6350\u8d60\u4e0e\u6263\u9664\u9650\u989d"},"content":{"rendered":"<div data-elementor-type=\"wp-post\" data-elementor-id=\"5864\" class=\"elementor elementor-5864\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-860a224 e-con-full e-flex e-con e-parent\" data-id=\"860a224\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-222efb2 e-flex e-con-boxed e-con e-child\" data-id=\"222efb2\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ecf12e9 elementor-widget elementor-widget-theme-post-title elementor-page-title elementor-widget-heading\" data-id=\"ecf12e9\" data-element_type=\"widget\" data-widget_type=\"theme-post-title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff1a\u7b2c44\u6761\u6350\u8d60\u4e0e\u6263\u9664\u9650\u989d<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7e21fdb e-flex e-con-boxed e-con e-parent\" data-id=\"7e21fdb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9bb5c10 elementor-widget elementor-widget-heading\" data-id=\"9bb5c10\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u9a6c\u6765\u897f\u4e9a\u6240\u5f97\u7a0e\uff1a\u7b2c44\u6761\u6350\u8d60\u4e0e\u6263\u9664\u9650\u989d<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-a50a9d0 e-flex e-con-boxed e-con e-parent\" data-id=\"a50a9d0\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8b71edb elementor-widget elementor-widget-image\" data-id=\"8b71edb\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-scaled.jpg\" class=\"attachment-medium size-medium wp-image-5872\" alt=\"\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/people-taking-community-action-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-265f7ecb e-flex e-con-boxed e-con e-parent\" data-id=\"265f7ecb\" data-element_type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f531d1b elementor-widget elementor-widget-text-editor\" data-id=\"5f531d1b\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><b>\u7b80\u4ecb<\/b><\/h2><p class=\"translation-block\"><b>\u9a6c\u6765\u897f\u4e9a\u300a\u6240\u5f97\u7a0e\u6cd5\u300b\u7b2c44\u6761<\/b><span style=\"font-weight: 400\"> \u5141\u8bb8\u7eb3\u7a0e\u4eba\u9488\u5bf9\u5411\u653f\u5e9c\u3001\u8ba4\u53ef\u673a\u6784\u53ca\u7279\u5b9a\u7ec4\u7ec7\u6240\u505a\u7684\u6350\u8d60\u4e0e\u8d21\u732e\u4eab\u6709\u6263\u9664\u3002\u6350\u8d60\u7684\u5408\u683c\u5bf9\u8c61\u3001\u5f62\u5f0f\uff08\u73b0\u91d1\u6216\u5b9e\u7269\uff09\u53ca\u6263\u9664\u9650\u989d\uff0c\u53d6\u51b3\u4e8e\u63a5\u6536\u65b9\u3002\u4e86\u89e3\u8fd9\u4e9b\u89c4\u5219\u80fd\u5e2e\u52a9\u7eb3\u7a0e\u4eba\u5728\u8d21\u732e\u793e\u4f1a\u7684\u540c\u65f6\uff0c\u6700\u5927\u5316\u7a0e\u52a1\u4f18\u60e0\u3002<\/p><p>\u00a0<\/p><h2><b>2. \u6350\u8d60\u7ed9\u653f\u5e9c\uff08\u7b2c44(6)(i)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>\u9002\u7528\u5bf9\u8c61<\/b> <span style=\"font-weight: 400\"><br><\/span><span style=\"font-weight: 400\"> \u5c45\u6c11\u4e0e\u975e\u5c45\u6c11\u7eb3\u7a0e\u4eba\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><b>\u5408\u683c\u63a5\u6536\u65b9:<\/b> <span style=\"font-weight: 400\"><br><\/span><span style=\"font-weight: 400\"> \u8054\u90a6\u653f\u5e9c\u3001\u5dde\u653f\u5e9c\u3001\u5730\u65b9\u653f\u5e9c\uff0c\u6216\u7531\u7a0e\u6536\u5c40\u5c40\u957f\u6279\u51c6\u7684\u673a\u6784\u3002<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Deduction limit:<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Cash : <\/span><b>\u65e0\u9650\u989d<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Subject to overall <\/span><b><b>10% of Aggregate Income (AI)<\/b><\/b><\/li><\/ul><\/li><\/ul><h2>\u00a0<\/h2><h2><b>3. \u6350\u8d60\u7ed9\u8ba4\u53ef\u673a\u6784\u4e0e\u7ec4\u7ec7\uff08\u7b2c44(6)(ii) \u4e0e 44(7)\u6761\uff09<\/b><\/h2><p><span style=\"font-weight: 400;\">\u8ba4\u53ef\u673a\u6784\u5305\u62ec\uff1a<\/span><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u533b\u9662\u3001\u516c\u5171\u6216\u6148\u5584\u673a\u6784<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5927\u5b66\u4e0e\u6559\u80b2\u673a\u6784<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7814\u7a76\u673a\u6784\uff08\u533b\u7597\u3001\u793e\u4f1a\u7ecf\u6d4e\u3001\u6280\u672f\u3001\u804c\u4e1a\uff09<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5b97\u6559\u7ec4\u7ec7\uff08\u5b97\u6559\u573a\u6240\u5efa\u8bbe\u4e0e\u7ef4\u62a4\uff09<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6587\u5316\u3001\u827a\u672f\u3001\u9057\u4ea7\u3001\u52a8\u7269\u56ed\u3001\u535a\u7269\u9986\u3001\u52a8\u7269\u4fdd\u62a4\u7ec4\u7ec7<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u73af\u5883\u4fdd\u62a4\u7ec4\u7ec7<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u56fd\u5bb6\u56e2\u7ed3\u57fa\u91d1<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7ecf\u90e8\u957f\u6279\u51c6\u7684\u8d44\u8baf\u79d1\u6280\u6587\u5316\u9879\u76ee<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u533b\u7597\u63f4\u52a9\u6148\u5584\u57fa\u91d1<\/span><\/span><\/li><\/ul><p><b>\u00a0 \u00a0 \u00a0\u6263\u9664\u9650\u989d<\/b><\/p><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\"><span style=\"font-weight: 400\">\u73b0\u91d1: <\/span><b>\u65e0\u9650\u5236<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Subject to <\/span><b><b>10% of Aggregate Income (AI)<\/b><\/b><\/li><\/ul><h2>\u00a0<\/h2><h2><b>4.  \u6587\u7269\u3001\u624b\u7a3f\u4e0e\u753b\u4f5c\u6350\u8d60\uff08\u7b2c44(6A)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5bf9\u8c61\uff1a\u8054\u90a6\u653f\u5e9c\u6216\u5dde\u653f\u5e9c<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4ef7\u503c\u8bc4\u5b9a\uff1a\u9a6c\u6765\u897f\u4e9a\u535a\u7269\u9986\u5c40 \/ \u56fd\u5bb6\u6863\u6848\u5c40<\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u4ec5\u9650\u5b9e\u7269\uff0c\u65e0\u9650\u5236\uff08\u4ef7\u503c\u4ee5\u535a\u7269\u9986\u8bc4\u4f30\u4e3a\u51c6\uff09<\/li><\/ul><h2>\u00a0<\/h2><h2><b>5. \u516c\u5171\u56fe\u4e66\u9986\u4e0e\u6559\u80b2\u56fe\u4e66\u9986\uff08\u7b2c44(8)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5185\u5bb9\uff1a\u4e3a\u516c\u4f17\u63d0\u4f9b\u53ef\u4f7f\u7528\u7684\u56fe\u4e66\u9986\u8bbe\u65bd<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\uff0c\u6700\u9ad8 RM20,000<\/li><\/ul><h2>\u00a0<\/h2><h2><b>6. \u6b8b\u969c\u4eba\u58eb\u516c\u5171\u8bbe\u65bd\uff08\u7b2c44(9)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5185\u5bb9\uff1a\u4e3a\u6b8b\u969c\u4eba\u58eb\u63d0\u4f9b\u516c\u5171\u8bbe\u65bd<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\u6216\u5b9e\u7269\uff0c\u65e0\u9650\u5236\uff08\u4ec5\u9002\u7528\u4e8e\u4e2a\u4eba\u7eb3\u7a0e\u4eba\uff09<\/li><\/ul><h2>\u00a0<\/h2><h2><b>7. \u533b\u7597\u8bbe\u65bd\u6350\u8d60\uff08\u7b2c44(10)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5185\u5bb9\uff1a\u7ecf\u536b\u751f\u90e8\u6279\u51c6\u7684\u533b\u7597\u8bbe\u5907<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\u6216\u5b9e\u7269\uff0c\u6700\u9ad8 RM20,000\uff08\u4ec5\u4e2a\u4eba\uff09<\/li><\/ul><h2>\u00a0<\/h2><h2><b>8. \u7ed8\u753b\u4f5c\u54c1\u6350\u8d60\uff08\u7b2c44(11)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5bf9\u8c61\uff1a\u56fd\u5bb6\u6216\u5dde\u827a\u672f\u9986<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ef7\u503c\u8bc4\u5b9a\uff1a\u7531\u76f8\u5173\u827a\u672f\u9986\u786e\u8ba4<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u4ec5\u9650\u5b9e\u7269\uff0c\u65e0\u9650\u5236<\/li><\/ul><h2>\u00a0<\/h2><h2><b>9. \u5546\u4e1a\u5929\u8bfe\uff08Zakat Perniagaan\uff09\uff08\u7b2c44(11A)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u9002\u7528\u5bf9\u8c61\uff1a\u516c\u53f8<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\uff0c\u6700\u9ad8\u4e3a\u603b\u6536\u5165\u7684 2.5%<\/li><\/ul><h2>\u00a0<\/h2><h2><b>10. \u4f53\u80b2\u53d1\u5c55\u6350\u8d60\uff08\u7b2c44(11B)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6350\u8d60\u5bf9\u8c61\uff1a\u7ecf\u6279\u51c6\u7684\u4f53\u80b2\u6d3b\u52a8\u6216\u4f53\u80b2\u673a\u6784\uff08\u4f9d\u636e\u300a1997\u5e74\u4f53\u80b2\u53d1\u5c55\u6cd5\u300b\uff09<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4ece 2023 \u8bfe\u7a0e\u5e74\u5ea6\u8d77\uff1a\u5305\u62ec\u8349\u6839\u4f53\u80b2\u53d1\u5c55\u9879\u76ee<\/span><\/li><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\uff0c\u6700\u9ad8\u4e3a\u603b\u6536\u5165\u7684 10%<\/li><\/ul><h2>\u00a0<\/h2><h2><b>11. \u56fd\u5bb6\u5229\u76ca\u9879\u76ee\u6350\u8d60\uff08\u7b2c44(11C)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6db5\u76d6\u8303\u56f4\uff1a\u5305\u62ec\u7ecf\u8d22\u653f\u90e8\u957f\u6279\u51c6\u7684\u793e\u4f1a\u4f01\u4e1a\u8d21\u732e<\/li><li style=\"font-weight: 400;\" aria-level=\"1\"><b>Limit: Cash or In Kind<\/b><ul><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Companies: <\/span><b>\u603b\u6536\u5165\u7684 10%<\/b><\/li><li style=\"font-weight: 400;\" aria-level=\"2\"><span style=\"font-weight: 400;\">Individuals: <\/span><b><b>7% of AI<\/b><\/b><\/li><\/ul><\/li><\/ul><h2>\u00a0<\/h2><h2><b>12. \u5b97\u6559\u6350\u8d60\u4e0e\u6559\u80b2\u6350\u8d60\uff08\u7b2c44(11D)\u6761\uff09<\/b><\/h2><ul><li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6350\u8d60\u5185\u5bb9\uff1a\u5411\u5b97\u6559\u673a\u6784\u7684\u74e6\u5361\u592b\uff08Wakaf\uff09\u6350\u8d60<\/li><li><span style=\"font-weight: 400;\">\u5411\u516c\u7acb\u5927\u5b66\u7684\u6559\u80b2\u6350\u8d60<\/span><\/li><li class=\"translation-block\">\u6263\u9664\u9650\u989d\uff1a\u73b0\u91d1\uff0c\u6700\u9ad8\u4e3a\u603b\u6536\u5165\u7684 10%<\/li><\/ul><p><b>\u00a0<\/b><\/p><h2>\u00a0<\/h2><h2><b>13. Summary Table<\/b><\/h2><table style=\"height: 662px;\" width=\"1422\"><tbody><tr><td><b>\u6761\u6587<\/b><\/td><td><b>\u6350\u8d60\u7c7b\u578b<\/b><\/td><td><b>\u6263\u9664\u9650\u989d<\/b><\/td><\/tr><tr><td><b>44(6)(i)<\/b><\/td><td><b>\u653f\u5e9c \/ \u5dde\u653f\u5e9c \/ \u5730\u65b9\u653f\u5e9c<\/b><\/td><td><b>\u65e0\u9650\u989d\uff08\u6700\u9ad8 10% AI\uff09<\/b><\/td><\/tr><tr><td><b>44(7)<\/b><\/td><td><b>\u8ba4\u53ef\u673a\u6784\u4e0e\u7ec4\u7ec7<\/b><\/td><td><b>\u65e0\u9650\u989d\uff08\u6700\u9ad8 10% AI\uff09<\/b><\/td><\/tr><tr><td><b>44(6A)<\/b><\/td><td><b>\u6587\u7269 \/ \u624b\u7a3f \/ \u753b\u4f5c<\/b><\/td><td><b>\u65e0\u9650\u989d\uff08\u6309\u8bc4\u4f30\u4ef7\u503c\uff09<\/b><\/td><\/tr><tr><td><b>44(8)<\/b><\/td><td><b>\u56fe\u4e66\u9986<\/b><\/td><td><b>RM20,000<\/b><\/td><\/tr><tr><td><b>44(9)<\/b><\/td><td><b>\u6b8b\u969c\u4eba\u58eb\u8bbe\u65bd\uff08\u4e2a\u4eba\uff09<\/b><\/td><td><b>\u65e0\u9650\u989d<\/b><\/td><\/tr><tr><td><b>44(10)<\/b><\/td><td><b>\u533b\u7597\u8bbe\u5907\uff08\u4e2a\u4eba\uff09<\/b><\/td><td><b>RM20,000<\/b><\/td><\/tr><tr><td><b>44(11)<\/b><\/td><td><b>44(11) \u7ed8\u753b\u6350\u8d60\u81f3\u827a\u672f\u9986<\/b><\/td><td><b>\u65e0\u9650\u989d<\/b><\/td><\/tr><tr><td><b>44(11A)<\/b><\/td><td><b>\u5546\u4e1a\u5929\u8bfe<\/b><\/td><td><b>\u603b\u6536\u5165\u7684 2.5%<\/b><\/td><\/tr><tr><td><b>44(11B)<\/b><\/td><td><b>\u4f53\u80b2\u6d3b\u52a8<\/b><\/td><td><b>\u603b\u6536\u5165\u7684 10%<\/b><\/td><\/tr><tr><td><b>44(11C)<\/b><\/td><td><b>\u56fd\u5bb6\u5229\u76ca\u9879\u76ee<\/b><\/td><td><b>\u00a0\u516c\u53f8 10% AI <\/b><b><br \/><\/b><b>\u00a0 \u4e2a\u4eba 7% A<\/b><\/td><\/tr><tr><td><b>44(11D)<\/b><\/td><td><b>\u74e6\u5361\u592b \/ \u5927\u5b66\u6559\u80b2\u57fa\u91d1<\/b><\/td><td><b>\u603b\u6536\u5165\u7684 10%<\/b><\/td><\/tr><\/tbody><\/table><h2>\u00a0<\/h2><h2><b>14. \u5173\u952e\u8981\u70b9<\/b><\/h2><ul><li aria-level=\"1\"><b>\u591a\u6570\u6350\u8d60\u53d7\u9650\u4e8e \u603b\u6536\u5165\u7684 10%<\/b><\/li><li aria-level=\"1\"><b>\u90e8\u5206\u6350\u8d60\u6709 \u56fa\u5b9a\u9650\u989d RM20,000\uff08\u5982\u56fe\u4e66\u9986\u3001\u533b\u7597\u8bbe\u5907\uff09<\/b><\/li><li aria-level=\"1\"><b>\u67d0\u4e9b\u6350\u8d60\u5141\u8bb8 \u5b9e\u7269\u5f62\u5f0f\uff08\u5982\u7ed8\u753b\u3001\u6587\u7269\u3001\u6b8b\u969c\u8bbe\u65bd\uff09<\/b><\/li><li aria-level=\"1\"><b><b><b>\u63d0\u4ea4\u6263\u9664\u7533\u8bf7\u524d\uff0c\u5fc5\u987b\u786e\u8ba4 \u63a5\u6536\u673a\u6784\/\u7ec4\u7ec7\u83b7\u5f53\u5c40\u6279\u51c6<\/b><\/b><\/b><\/li><\/ul><p>\u00a0<\/p><hr \/><h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2><p>Tax consulting is the core service of ANC Group. Our tax professionals provide clients with comprehensive tax support and guidance. We offer tax consulting and compliance services for\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/how-to-be-a-tax-resident-in-malaysia\/\">expatriates<\/a>,\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/07\/sole-proprietors-and-partnerships-taxes\/\">entrepreneurs<\/a>, and\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/2019\/10\/04\/overview-of-malaysian-corporate-income-tax-under-sendirian-berhad-sdn-bhd-and-limited-liability-partnership-llp\/\">listed and non-listed companies<\/a>.<\/p><p>Our tax consulting services include business tax, transaction tax, personal tax, and corporate income tax. We don\u2019t just guide you in interpreting and applying complicated taxation rules, but to explore new opportunities and business trends.<\/p><p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p><p>We work closely with industry specialists, authorities, and associated professionals within ANC Group to provide the best-in-class integrated tax planning solutions. ANC specialists coordinate the accounting and taxation services to bring your business to success.<\/p><p>If you need professional tax advisory services regarding the Malaysia Income Tax Act 1967, our team is ready to assist you.\u00a0<a href=\"https:\/\/ancgroup.biz\/cn\/tax-services\/\">Contact us here<\/a>\u00a0to discuss how we can support your business.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>Malaysia Income Tax: Section 44 Donations and Deduction Limits 1.Introduction Malaysia Income Tax Section 44 provides deductions for donations and contributions made to the government, approved institutions, and specific organisations. The eligibility, limits, and forms of donation (cash or in kind) vary depending on the recipient. Understanding these rules helps taxpayers maximise tax benefits while [&hellip;]<\/p>","protected":false},"author":5,"featured_media":5872,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16,42],"tags":[],"class_list":["post-5864","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-income-tax","category-taxation"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Income Tax: Section 44 Donations and Deduction Limits - ANC Group<\/title>\n<meta name=\"description\" content=\"Malaysia tax deduction rules under Section 44 explained. 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