{"id":6013,"date":"2025-11-19T15:25:58","date_gmt":"2025-11-19T07:25:58","guid":{"rendered":"https:\/\/ancgroup.biz\/?p=6013"},"modified":"2025-11-27T10:47:15","modified_gmt":"2025-11-27T02:47:15","slug":"malaysia-outgoings-and-expenses-deductible-vs-non-deductible","status":"publish","type":"post","link":"https:\/\/ancgroup.biz\/cn\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\/","title":{"rendered":"\u9a6c\u6765\u897f\u4e9a\u652f\u51fa\u4e0e\u8d39\u7528\uff1a\u53ef\u6263\u7a0e vs \u4e0d\u53ef\u6263\u7a0e"},"content":{"rendered":"<h2><b><a href=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter size-full wp-image-6017\" src=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg\" alt=\"Outgoings and Expenses:\" width=\"2560\" height=\"1707\" srcset=\"https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-scaled.jpg 2560w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-768x512.jpg 768w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-1536x1024.jpg 1536w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-2048x1365.jpg 2048w, https:\/\/ancgroup.biz\/wp-content\/uploads\/2025\/09\/close-up-hands-counting-money-18x12.jpg 18w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/a><br \/>\n\u7b80\u4ecb<\/b><\/h2>\n<p class=\"translation-block\">\u9a6c\u6765\u897f\u4e9a\u7684\u652f\u51fa\u4e0e\u8d39\u7528\u89c4\u5b9a\u51b3\u5b9a\u4e86\u54ea\u4e9b\u4f01\u4e1a\u6210\u672c\u53ef\u4ee5\u6263\u7a0e\u3002\u7406\u89e3\u53ef\u6263\u7a0e\u4e0e\u4e0d\u53ef\u6263\u7a0e\u7684\u8d39\u7528\u3001\u8d39\u7528\u7684\u5e94\u8ba1\uff0c\u4ee5\u53ca\u76f8\u5173\u6848\u4f8b\u6cd5\uff0c\u5bf9\u4e8e\u6b63\u786e\u9075\u5b88\u7a0e\u52a1\u89c4\u5b9a\u81f3\u5173\u91cd\u8981\u3002<\/p>\n<h2><b>\u5141\u8bb8\u6263\u9664\u7684\u9879\u76ee<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\u7684\u8d39\u7528\u5305\u62ec\uff1a<\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u501f\u6b3e\u5229\u606f<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u5e94\u4ed8\u79df\u91d1<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0e\u573a\u6240\u3001\u5382\u623f\u3001\u673a\u5668\u6216\u56fa\u5b9a\u88c5\u7f6e\u7684\u4fee\u7406\u8d39\u7528<\/span><\/li>\n<\/ul>\n<h2><b>\u4e0d\u5141\u8bb8\u6263\u9664\u7684\u9879\u76ee<\/b><\/h2>\n<p class=\"translation-block\">\u4ee5\u4e0b\u5c5e\u8d44\u672c\u6027\u652f\u51fa\uff0c\u4e0d\u5141\u8bb8\u6263\u9664\uff1a<\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d44\u4ea7\u7684\u66f4\u6362<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u589e\u5f3a\u6216\u6539\u5584<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u521d\u59cb\u7ef4\u4fee\uff08\u8d44\u4ea7\u4f7f\u7528\u524d\u7684\u5927\u89c4\u6a21\u7ef4\u4fee\uff09<\/span><\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">\ud83d\udcda <\/span><i><span style=\"font-weight: 400;\">Case: Federal Commissioner of Taxation vs James Flood Pty Ltd<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d39\u7528\u5373\u4f7f\u672a\u652f\u4ed8\uff0c\u53ea\u8981\u7eb3\u7a0e\u4eba\u5df2\u627f\u62c5\u4e49\u52a1\uff0c\u4e5f\u89c6\u4e3a\u5df2\u53d1\u751f\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u201cIncurred\u201d \u2260 \u201cProvision\u201d\u3002Provision \u5c5e\u4e8e\u4e0d\u786e\u5b9a\u6027\uff0c\u53ef\u80fd\u88ab\u51b2\u9500\uff0c\u56e0\u6b64\u4e0d\u7b97\u652f\u51fa\u3002<\/li>\n<\/ul>\n<h2><b>\u8d39\u7528\u7684\u5e94\u8ba1<\/b><\/h2>\n<p class=\"translation-block\">\u8d39\u7528\u5728\u6743\u8d23\u53d1\u751f\u5236\u4e0b\u53ef\u6263\u9664\uff0c\u5373\u4f7f\u5c1a\u672a\u5b9e\u9645\u652f\u4ed8\u3002<\/p>\n<p><span style=\"font-weight: 400;\">\ud83d\udcda <\/span><i><span style=\"font-weight: 400;\">Case: Exxon Chemical (M) Sdn Bhd vs KPHDN<\/span><\/i><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">EC \u4e3a\u5458\u5de5\u8bbe\u7acb\u9000\u4f11\u53ca\u79bb\u804c\u798f\u5229\u8ba1\u5212\uff0c\u62e8\u51fa RM881,270\uff08YA1986\u20131991\uff09\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u7a0e\u52a1\u5c40\u4e0d\u5141\u8bb8\u6263\u9664\u3002<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u4e0a\u8bc9\u6cd5\u9662\u5224\u51b3\uff1a\u53ea\u8981\u5458\u5de5\u670d\u52a1\u8d85\u8fc7 11 \u5e74\uff0c\u4eab\u6709\u65e2\u5b9a\u6743\u5229 \u2192 \u5c5e\u4e8e\u201c\u5b8c\u5168\u4e14\u4e13\u95e8\u201d\u652f\u51fa \u2192 \u53ef\u6263\u9664<\/li>\n<\/ul>\n<h2><b>\u7279\u5b9a\u5141\u8bb8\u5229\u606f [s.33(1)]<\/b><\/h2>\n<p><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u53ef\u6263\u9664\uff0c\u6761\u4ef6\u662f\uff1a<\/span><\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u7528\u4e8e\u4ea7\u751f\u6536\u5165\uff1b\u6216<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u8d37\u6b3e\u7528\u4e8e\u8d2d\u4e70\u3001\u6301\u6709\u5728\u5f53\u671f\u7528\u4e8e\u4ea7\u751f\u6536\u5165\u7684\u8d44\u4ea7\u3002<\/span><\/li>\n<\/ol>\n<h2><b>\u5173\u952e\u8981\u70b9<\/b><\/h2>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u53ef\u6263\u9664\uff1a\u5229\u606f\u3001\u79df\u91d1\u3001\u7ef4\u4fee\u8d39\u7528<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u4e0d\u53ef\u6263\u9664\uff1a\u8d44\u672c\u6027\u652f\u51fa\uff08\u8d44\u4ea7\u66f4\u6362\u3001\u6539\u5584\u3001\u521d\u59cb\u7ef4\u4fee\uff09<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u6743\u8d23\u53d1\u751f\u5236\u539f\u5219\uff1a\u8d39\u7528\u5728\u8d1f\u62c5\u4e49\u52a1\u65f6\u5373\u53ef\u6263\u9664<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\" class=\"translation-block\">\u6848\u4f8b\u6cd5\uff1aJames Flood\u3001Exxon Chemical \u89e3\u91ca\u4e86\u76f8\u5173\u89c4\u5219<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">\u5229\u606f\u652f\u51fa\u5728 [s.33(1)] \u4e0b\u5141\u8bb8\u6263\u9664\uff0c\u82e5\u4e0e\u6536\u5165\u751f\u4ea7\u6709\u5173<\/span><\/span><\/li>\n<\/ul>\n<hr \/>\n<h2><strong>ANC Group \u2013 Your Personal Tax Advisor<\/strong><\/h2>\n<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>\n<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>\n<p>ANC Group keep you abreast with Malaysia tax updates and any changes in the local regulations.<\/p>\n<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>\n<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>","protected":false},"excerpt":{"rendered":"<p>Introduction Malaysia outgoings and expenses rules determine which business costs are deductible for tax purposes. Understanding deductible vs non-deductible expenses, accrual of expenses, and relevant case law is crucial for proper tax compliance. Deductible Outgoings and Expenses Expenses wholly and exclusively incurred in producing gross income (accrual basis) include: Interest on borrowed money. Rent payable. [&hellip;]<\/p>","protected":false},"author":5,"featured_media":6017,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[18,16],"tags":[],"class_list":["post-6013","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business","category-income-tax"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Malaysia Outgoings and Expenses: Deductible vs Non-Deductible - ANC Group<\/title>\n<meta name=\"description\" content=\"Learn Malaysia outgoings and expenses rules: deductible vs non-deductible costs, accrual of expenses, case law, and allowable interest under s.33(1).\" \/>\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\/malaysia-outgoings-and-expenses-deductible-vs-non-deductible\/\" \/>\n<meta property=\"og:locale\" content=\"zh_CN\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Malaysia Outgoings and Expenses: Deductible vs Non-Deductible - 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