Owners of buildings or business premises will be given an additional tax deduction equivalent to the amount of reduction in rent that is given to tenants which are Small and Medium Enterprises (SMEs) for the months of April 2020 to June 2020. Qualifying person Any taxpayers (companies and non- companies)
Special Tax Deduction
Conditions on deduction claims
Supporting documents to be kept
If you need further clarification, please do not hesitate to contact our tax team. Photo credit: https://pxhere.com/en/photo/1205466
Source: CADANGAN LANGKAH CUKAI PRE 3.0. (SME)
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