P.U. (A)In force

Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021

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Enacted: 2021
Sections: 5

Front matterCover and publication detailsOpen

WARTA KERAJAAN PERSEKUTUAN

FEDERAL GOVERNMENT

GAZETTE

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI KOS LATIHAN DI BAWAH

SISTEM LATIHAN DUAL NASIONAL (SLDN)) 2021

INCOME TAX

(DEDUCTION FOR TRAINING COSTS UNDER NATIONAL

DUAL TRAINING SYSTEM (NDTS)) RULES 2021

DISIARKAN OLEH/

JABATAN PEGUAM NEGARA/

ATTORNEY GENERAL’S CHAMBERS

AKTA CUKAI PENDAPATAN 1967

KAEDAH-KAEDAH CUKAI PENDAPATAN

(POTONGAN BAGI KOS LATIHAN DI BAWAH SISTEM LATIHAN DUAL NASIONAL

(SLDN)) 2021

Opening note

Preamble

PADA menjalankan kuasa yang diberikan oleh perenggan 154(1)(b) dibaca bersama dengan perenggan 33(1)(d) Akta Cukai Pendapatan 1967 [Akta 53], Menteri membuat kaedah-kaedah yang berikut: Nama dan permulaan kuat kuasa

Seksyen 1

(1)

Kaedah-kaedah ini bolehlah dinamakan

Kaedah-Kaedah

Cukai

Pendapatan (Potongan bagi Kos Latihan di bawah Sistem Latihan Dual Nasional

(SLDN)) 2021.

(2)

Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2019.

Seksyen 2

Pemakaian

Kaedah-Kaedah ini terpakai kepada program yang layak yang dilaksanakan dan diluluskan oleh Kementerian Sumber Manusia dalam tempoh antara 1 Januari 2019

hingga 31 Disember 2021.

Tafsiran

Seksyen 3

Dalam Kaedah-Kaedah ini—

“perantis” ertinya seorang warganegara Malaysia dan pemastautin di Malaysia yang berdaftar dengan Jabatan Pembangunan Kemahiran bagi menjalani suatu program yang layak, yang merupakan—

(a)

seorang pekerja syarikat yang layak; atau

(b)

seorang lepasan sekolah;

“program yang layak” ertinya suatu program yang—

(a)

mematuhi Standard Kemahiran Pekerjaan Kebangsaan (NOSS);

(b)

ditauliah oleh Jabatan Pembangunan Kemahiran;

(c)

diperakukan sebagai

Program

Sistem

Latihan

Dual

Nasional

(SLDN)-Industry4WRD; dan

(d)

menggunakan dua modul pengajaran iaitu:

(i)

latihan amali di syarikat yang merangkumi 70% hingga 80%

latihan (prestasi); dan

(ii)

latihan teori di pusat latihan yang merangkumi 20% hingga 30%

latihan (pengetahuan);

“syarikat yang layak” ertinya suatu syarikat—

(a)

yang diperbadankan di Malaysia di bawah Akta Syarikat 2016

[Akta 777];

(b)

yang ditauliah sebagai Pusat Bertauliah oleh Jabatan Pembangunan

Kemahiran untuk melaksanakan Program SLDN;

(c)

menjalankan Program SLDN berdasarkan NOSS; dan

(d)

mengambil bahagian dalam Program SLDN.

Seksyen 4

Potongan

(1)

Bagi maksud menentukan pendapatan larasan bagi suatu syarikat yang layak daripada perniagaannya dalam suatu tempoh asas bagi suatu tahun taksiran, suatu potongan hendaklah dibenarkan bagi suatu amaun perbelanjaan yang dilakukan

dan dibayar oleh syarikat yang layak itu dalam tempoh asas itu bagi mengambil bahagian dalam program yang layak itu.

(2)

Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)

hendaklah bersamaan dengan dua kali amaun perbelanjaan yang dibenarkan iaitu—

(a)

elaun latihan bulanan yang tidak kurang daripada tiga ratus ringgit yang dibayar kepada perantis;

(b)

perbelanjaan yang dilakukan bagi penyediaan program yang layak itu kepada perantis;

(c)

perbelanjaan yang dilakukan bagi elaun makanan, perjalanan dan tempat tinggal perantis semasa menjalani program yang layak itu;

dan

(d)

perbelanjaan yang dilakukan bagi insurans yang disediakan kepada perantis.

(3)

Jumlah amaun potongan yang boleh dibenarkan di bawah perenggan (2)(b) dan (c) bagi setiap perantis hendaklah tidak melebihi lima ribu ringgit bagi setiap tahun taksiran.

Seksyen 5

Ketidakpakaian

Kaedah-Kaedah ini tidak terpakai jika syarikat yang layak berhubung dengan perbelanjaan yang disebut dalam subkaedah 4(1), telah membuat tuntutan—

(a)

untuk mana-mana dana atau geran Kerajaan berhubung latihan itu; atau

(b)

untuk apa-apa pengecualian atau potongan di bawah mana-mana peruntukan lain Akta.

Dibuat 5 Oktober 2021

[MOF.TAX(S)700-1/3/84; LHDN.AY.A.600-12/1/7(29)-14; PN(PU2)80/Jld. 102]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Menteri Kewangan

[Akan dibentangkan di

Dewan

Rakyat menurut subseksyen 154(2)

Akta Cukai Pendapatan 1967]

P.U. (A) 390 6

INCOME TAX ACT 1967

INCOME TAX

(DEDUCTION FOR TRAINING COSTS UNDER NATIONAL DUAL TRAINING SYSTEM

(NDTS)) RULES 2021

Opening note

Preamble

IN exercise of the powers conferred by paragraph 154(1)(b) read together with paragraph 33(1)(d) of the Income Tax Act 1967 [Act 53], the Minister makes the following rules: Citation and commencement 1.

(1)

These rules may be cited as the Income Tax (Deduction for Training

Costs Under National Dual Training System (NDTS)) Rules 2021.

(2)

These Rules are deemed to have come into operation from the year of assessment 2019.

Application 2.

These Rules shall apply to qualifying programme which is implemented and approved by the Ministry of Human Resource in the period between 1 January 2019

until 31 December 2021.

Interpretation 3.

In these Rules—

“apprentice” means a Malaysian citizen and resident in Malaysia that has registered with the

Department of

Skills

Development to undergo the qualifying programme, who is—

(a)

an employee of the qualifying company; or

(b)

a school leavers;

P.U. (A) 390 7

“qualifying programme” means a programme which—

(a)

complies with the National Occupational Skills Standard (NOSS);

(b)

accreditated by Department of Skills Development;

(c)

certified as National Dual Training System (NDTS)-Industry4WRD

Programme; and

(d)

implement two modules of the training which are:

(i)

practical training at the company which covers 70%

until 80% of the training (performance); and

(ii)

theoretical training at the training centre which covers 20% until 30% of the training (knowledge);

“qualifying company” means a company—

(a)

incorporated in Malaysia under the Companies Act 2016 [Act 777];

(b)

accredited as

Accreditation

Center by the

Department of

Skills Development to implement the NDTS Programme;

(c)

implementing NDTS Programme based on NOSS; and

(d)

participates in NDTS Programme.

Deduction 4.

(1)

For the purpose of ascertaining the adjusted income of a qualifying company from its business in a basis period for a year of assessment, a deduction shall be allowed for an amount of expenses incurred and paid by that qualifying company during

P.U. (A) 390 8

that basis period in participating in the qualifying programme.

(2)

The total amount of deduction allowed under subrule (1) shall be equivalent to double the amount of expenses allowed which are—

(a)

monthly training allowance of not less than three hundred ringgit paid to the apprentice;

(b)

expenses incurred for the provision of the qualifying programme to the apprentice;

(c)

expenses incurred for food, travelling and accommodation allowances of the apprentice while undergoing the qualifying programme; and

(d)

expenses incurred for the insurance provided to the apprentice.

(3)

The total amount of deduction allowable under paragraphs (2)(b) and (c)

for each apprentice shall not exceed five thousand ringgit for each year of assessment.

Non-application 5.

These Rules shall not apply if the qualifying company in relation to the expenses referred to in subrule 4(1), has made a claim—

(a)

for any fund or Government grant relating to the training; or

(b)

for any exemption or deduction under any other provision of the Act.

P.U. (A) 390 9

Made 5 October 2021

[MOF.TAX(S)700-1/3/84; LHDN.AY.A.600-12/1/7(29)-14; PN(PU2)80/Jld. 102]

TENGKU DATUK SERI UTAMA ZAFRUL BIN TENGKU ABDUL AZIZ

Minister of Finance

[To be laid before the Dewan Rakyat pursuant to subsection 154(2) of the

Income Tax Act 1967]

Common questions

What is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 is Malaysia P.U. (A), cited as P.U. (A) 390 2021, currently marked in force and first recorded in 2021.
Is Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 still in force?: Yes — Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 is currently in force.
When did Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 take effect?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 was first recorded in 2021.
How many sections does Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 have?: Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 contains 5 sections.
Where can I read the official version of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021?: The official text of Kaedah-Kaedah Cukai Pendapatan (Potongan bagi Kos Latihan di Bawah Sistem Latihan Dual Nasional (Sldn)) 2021 is published at lom.agc.gov.my.

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