/akn/my/act/pua/2021/390
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Quick answer
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.
Opening note
Kaedah-kaedah ini bolehlah dinamakan
Kaedah-Kaedah
Cukai
Pendapatan (Potongan bagi Kos Latihan di bawah Sistem Latihan Dual Nasional
(SLDN)) 2021.
Kaedah-Kaedah ini disifatkan telah mula berkuat kuasa mulai tahun taksiran 2019.
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
“perantis” ertinya seorang warganegara Malaysia dan pemastautin di Malaysia yang berdaftar dengan Jabatan Pembangunan Kemahiran bagi menjalani suatu program yang layak, yang merupakan—
latihan amali di syarikat yang merangkumi 70% hingga 80%
latihan (prestasi); dan
latihan teori di pusat latihan yang merangkumi 20% hingga 30%
latihan (pengetahuan);
“syarikat yang layak” ertinya suatu syarikat—
yang ditauliah sebagai Pusat Bertauliah oleh Jabatan Pembangunan
Kemahiran untuk melaksanakan Program SLDN;
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
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dan dibayar oleh syarikat yang layak itu dalam tempoh asas itu bagi mengambil bahagian dalam program yang layak itu.
Jumlah amaun potongan yang dibenarkan di bawah subkaedah (1)
hendaklah bersamaan dengan dua kali amaun perbelanjaan yang dibenarkan iaitu—
elaun latihan bulanan yang tidak kurang daripada tiga ratus ringgit yang dibayar kepada perantis;
perbelanjaan yang dilakukan bagi penyediaan program yang layak itu kepada perantis;
perbelanjaan yang dilakukan bagi elaun makanan, perjalanan dan tempat tinggal perantis semasa menjalani program yang layak itu;
dan
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.
Ketidakpakaian
Kaedah-Kaedah ini tidak terpakai jika syarikat yang layak berhubung dengan perbelanjaan yang disebut dalam subkaedah 4(1), telah membuat tuntutan—
untuk apa-apa pengecualian atau potongan di bawah mana-mana peruntukan lain Akta.
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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
These rules may be cited as the Income Tax (Deduction for Training
Costs Under National Dual Training System (NDTS)) Rules 2021.
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 school leavers;
P.U. (A) 390 7
“qualifying programme” means a programme which—
practical training at the company which covers 70%
until 80% of the training (performance); and
theoretical training at the training centre which covers 20% until 30% of the training (knowledge);
“qualifying company” means a company—
accredited as
Accreditation
Center by the
Department of
Skills Development to implement the NDTS Programme;
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.
The total amount of deduction allowed under subrule (1) shall be equivalent to double the amount of expenses allowed which are—
monthly training allowance of not less than three hundred ringgit paid to the apprentice;
expenses incurred for the provision of the qualifying programme to the apprentice;
expenses incurred for food, travelling and accommodation allowances of the apprentice while undergoing the qualifying programme; and
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—
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]