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Public Rulings No. 3/2019 Business Expenses In Respect Of Disabled Person

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Public Rulings No. 3/2019 Business Expenses In Respect Of Disabled Person

The objective of this Public Ruling is to explain the tax treatment of business expenses incurred by a person for –

(i) employing disabled persons as employees; and

(ii) providing training to disabled persons who are not employees to enable them to seek employment.

This Public Ruling can now be downloaded from IRBM Official Portal at below link.

Source:
http://www.hasil.gov.my/pdf/pdfam/PR_03_2019.pdf