MAICSA
| Sign in | Register | LMS Login (Students only)
| E-Forum (Fellows & Associates only)
  ▪ General
  ▪ Compliance Officers Networking Group (CONG)
MAICSA
  • Sign in
  • Register
  • LMS Login (Students only)
  • E-Forum (Fellows & Associates only)
  • ▪ General
  • ▪ Compliance Officers' Networking Group (CONG)
  • Home
  • About MAICSA
      • Vision & Mission
      • Profile
      • Rationale for New MAICSA Logo
      • History
          • 1959 - 1970 : The Early Years
          • 1971 - 1980 : Towards Statutory Recognition of the ICSA Qualification
          • 1981 - 1990 : The Road leading to Devolution Status
          • 1991 - 1999 : Raising the Profile of MAICSA
          • The Next Millennium : Path Ahead
          • The Institute Crest
          • The Secretary Bird
      • Past Presidents
      • Council
      • Committees
          • MAICSA Office Bearers
          • Committees
          • Working Groups and Task Forces
      • Management Team
  • Resources
      • Members
          • Becoming a Member
          • Benefits of Becoming a MAICSA Member
          • The Governance Gateway
          • Global Passport Programme
          • MAICSA Apprenticeship Programme (MAP)
          • Membership Frequently Asked Questions
          • Members Subscriptions
          • Members' Corporate Benefits and Privileges
          • Qualification to Act as Company Secretaries
          • The Code of Professional Ethics and Conduct to Act as Company Secretaries and Governance Professionals
          • Role Charter of The Chartered Secretary
          • MAICSA Disciplinary Regulations
          • Forms
              • Downloadable Forms for Members
                  • Application Forms for Fellowship
                  • Application Forms for Associateship
                  • Application Forms for Re-election to Membership
                  • Application Form for Retired Membership
                  • Application Forms for Replacement Certificate
                  • Complaint Form Against Member
          • Member News
          • Mandatory Continuing Professional Development (CPD)
              • About CPD
              • Requirements
              • Guidance on Doing your CPD
              • Recognised CPD Activities & Evidencing Your CPD
              • CPD Tracker System
              • Frequently Asked Questions
          • Member Search
      • Professional Entry Route
          • Chartered Governance Qualifying Programme vide the Fast Track Professional Route
      • Students & Education
          • New Qualifying Programme
              • Guidelines on Entry Requirements
              • Programme Structure
              • Fee Structure for CGQP
              • Recognition of Chartered Governance Institute (CGI)
              • Pilot Examination Papers
          • Collaborative Masters Programmes
          • Registered Tuition Providers
              • Institutions Conducting Chartered Governance Qualifying Programme (CGQP)
              • Application Form to conduct Chartered Governance Qualifying Programme (CGQP)
          • How to Register
              • Registration of Students
              • Registration Procedures
              • Registration Form
                  • CGQP
          • Renewal of Studentship
              • Renewal of Studentship
              • Renewal Form
          • Re-registration of Students
              • Re-registration of Students
              • Re-registration Form
          • Examinations
              • June 2025 Examination
              • CGI Examination Timetable for 2025
              • Examination Entry Form for June 2025
              • November 2024 Examination Results
              • Closing Dates for Student Registration and Examination Entries
              • Examination Procedures
              • Exam Tips & Aids
              • Coursework Guidelines
          • Student Services
              • Online Profile Update for Students
              • Change of Address for Students
              • Request for Transcript
          • Announcement and News
          • Student Activities
              • Badminton Tournament
              • MAICSA Intensive Revision Seminars for June 2025 Examination
              • MAICSA - UiTM Students' Conference 2024
      • Technical & Research
          • Technical Announcements
          • Technical Updates
          • Tax Agent License
      • CPD & Training
          • CPD Training Calendar (NEW)
          • Credit Card Authorisation Form
          • In-House Training
          • Opportunities for Trainers / Speakers
          • e-Certificate of Attendance/e-Confirmation Letter of Attendance
          • Contact
      • Corporate Communications, Marketing & Publications
          • MAICSA Corporate Governance Guide for Non - Listed Companies
          • Corporate Governance Guide for Company Secretaries and Governance Professionals of Listed Issuer
          • Publications Price List
          • Corporate Vo!ce
          • MAICSA Souvenirs
          • Photo Gallery
          • Corporate Vo!ce for 2024
          • Annual Report 2023
  • Sector Groups
      • MAICSA Affiliates
          • MAICSA Affiliate Scheme
          • Benefits of Becoming an Affiliate of MAICSA
          • Application for Admission as an Affiliate
          • Application for Replacement Affiliate Certificate
      • MAICSA Toastmasters Club
  • The Chartered Governance Institute
      • The Chartered Governance Institute
      • The Chartered Governance Institute Divisions
      • The Chartered Governance Institute Charter & Bye-Laws
      • Honorary Officers for The Chartered Governance Institute Council for 2024/2026
  • CSIA International
  • ICSI MOU
  • Career Opportunities
      • Career Opportunities within MAICSA
      • Career Opportunities within CGI and related Divisions
          • CGI Global
      • Job Placement Service
      • Job Placement Advertisements

Federal Government Gazette - Deduction for Expenses in Relation to Secretarial Fee and Tax Filing

  • Home
  • Resources
  • Technical & Research
  • Technical Announcements

Updated: 30 Dec 2022   

Resources

  • Members (16)
    • Becoming a Member
    • Benefits of Becoming a MAICSA Member
    • The Governance Gateway
    • Global Passport Programme
    • MAICSA Apprenticeship Programme (MAP)
    • Membership Frequently Asked Questions
    • Members Subscriptions
    • Members' Corporate Benefits and Privileges
    • Qualification to Act as Company Secretaries
    • The Code of Professional Ethics and Conduct to Act as Company Secretaries and Governance Professionals
    • Role Charter of The Chartered Secretary
    • MAICSA Disciplinary Regulations
    • Forms (1)
      • Downloadable Forms for Members (6)
        • Application Forms for Fellowship
        • Application Forms for Associateship
        • Application Forms for Re-election to Membership
        • Application Form for Retired Membership
        • Application Forms for Replacement Certificate
        • Complaint Form Against Member
    • Member News
    • Mandatory Continuing Professional Development (CPD) (6)
      • About CPD
      • Requirements
      • Guidance on Doing your CPD
      • Recognised CPD Activities & Evidencing Your CPD
      • CPD Tracker System
      • Frequently Asked Questions
    • Member Search
  • Professional Entry Route (1)
    • Chartered Governance Qualifying Programme vide the Fast Track Professional Route
  • Students & Education (10)
    • New Qualifying Programme (5)
      • Guidelines on Entry Requirements
      • Programme Structure
      • Fee Structure for CGQP
      • Recognition of Chartered Governance Institute (CGI)
      • Pilot Examination Papers
    • Collaborative Masters Programmes
    • Registered Tuition Providers (2)
      • Institutions Conducting Chartered Governance Qualifying Programme (CGQP)
      • Application Form to conduct Chartered Governance Qualifying Programme (CGQP)
    • How to Register (3)
      • Registration of Students
      • Registration Procedures
      • Registration Form (1)
        • CGQP
    • Renewal of Studentship (2)
      • Renewal of Studentship
      • Renewal Form
    • Re-registration of Students (2)
      • Re-registration of Students
      • Re-registration Form
    • Examinations (8)
      • June 2025 Examination
      • CGI Examination Timetable for 2025
      • Examination Entry Form for June 2025
      • November 2024 Examination Results
      • Closing Dates for Student Registration and Examination Entries
      • Examination Procedures
      • Exam Tips & Aids
      • Coursework Guidelines
    • Student Services (3)
      • Online Profile Update for Students
      • Change of Address for Students
      • Request for Transcript
    • Announcement and News
    • Student Activities (3)
      • Badminton Tournament
      • MAICSA Intensive Revision Seminars for June 2025 Examination
      • MAICSA - UiTM Students' Conference 2024
  • Technical & Research (3)
    • Technical Announcements
    • Technical Updates
    • Tax Agent License
  • CPD & Training (6)
    • CPD Training Calendar (NEW)
    • Credit Card Authorisation Form
    • In-House Training
    • Opportunities for Trainers / Speakers
    • e-Certificate of Attendance/e-Confirmation Letter of Attendance
    • Contact
  • Corporate Communications, Marketing & Publications (8)
    • MAICSA Corporate Governance Guide for Non - Listed Companies
    • Corporate Governance Guide for Company Secretaries and Governance Professionals of Listed Issuer
    • Publications Price List
    • Corporate Vo!ce
    • MAICSA Souvenirs
    • Photo Gallery
    • Corporate Vo!ce for 2024
    • Annual Report 2023

Federal Government Gazette - Deduction for Expenses in Relation to Secretarial Fee and Tax Filing

The Income Tax (Deduction for Expenses in Relation to Secretarial Fee and Tax Filing Fee) Rules 2020 which were gazetted on 19 May 2020 provides that a resident person is eligible for deduction claim on qualifying secretarial and tax filing fees incurred and paid on the basis period for a year of assessment (YA) 2020 onwards up to a maximum deduction of RM15,000 per YA from YA 2020 onwards. Whereas under the Income Tax (Deduction for Expenses in relation to Secretarial Fee and Tax Filing Fee) Rules 2014 [P.U. (A) 336/2014], the maximum deduction claims on qualifying secretarial and tax filing fees incurred for each YA 2014 onwards were RM5,000 and RM10,000 respectively.

The Income Tax (Deduction for Expenses in Relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021 (Amendment Rules 2021) which were gazetted on 24 December 2021 provides that the deduction is now accorded in the YA the qualifying fee is incurred, regardless of whether the fee is paid. The Amendment Rules 2021 are only applicable to fees incurred from YA 2022 onwards. Hence, any qualifying fees incurred in the basis period for YA 2020 and YA2021, shall be paid before a deduction is allowed.

Please click on the following for further details:

  • Income Tax (Deduction for Expenses in Relation to Secretarial Fee and Tax Filing Fee) (Amendment) Rules 2021
  • Income Tax (Deduction for Expenses in Relation to Secretarial Fee and Tax Filing Fee) Rules 2020
  • Income Tax (Deduction For Expenses In Relation To Secretarial Fee And Tax Filing Fee ) Rules 2014
l
ABOUT US

MAICSA is the Malaysian qualifying organisation for professionals aspiring to become a Company Secretary.....

VIEW MORE

RECENT POSTS
    • Technical Announcement: LHDNM - Hasil e-Newsletter Edition 8/2023
    • Technical Announcement: Bursa - Driving Stronger Cross-Border Collaboration for an Inter-Regional ESG-linked Ecosystem in ASEAN
    • Technical Announcement: LHDNM - Public Consultation on The Deceased Part I - Introduction

Home

Contact Us

Sitemap

Links

Disclaimer

About Us

Resources

Staff Login

Feedback

© Copyright 2023. All Rights Reserved.