English
English
Home
Knowledge
Malaysia Malaysia Taxation Deduction on Promotion of Export of Higher Education in Malaysia
KNOWLEDGE|
(1) |
Must be a Malaysian tax resident under Section 8 of the Income Tax Act 1967 (hereinafter referred to as “the Act”); |
|
(2) |
Must be incorporated under the Companies Act 2016 or the Companies Act 1965 with the main objective of establishing, managing and owning a private higher education institution registered with the Ministry of Higher Education (hereinafter referred to as “MOHE”); |
|
(3) |
Must be carrying on the business of providing higher education services within Malaysia; |
|
(4) |
Must incur expenses allowable under Section 33 of the Act spent primarily and specifically to promote higher education exports during the basis period; |
|
(5) |
Must obtain written approval from the Higher Education Internationalisation Division, Department of Higher Education, MOHE before conducting promotional activities or private education expos abroad. |
|
(6) |
Remains eligible when utilizing a third-party agency for overseas promotion, provided MOHE approves that the service payments are strictly for overseas education promotion; |
|
(7) |
Cannot concurrently claim tax deductions under the Income Tax (Deduction for Promotion of Export of Services) Rules, specifically P.U.(A) 193/1999 or P.U.(A) 114/2002. |
|
(1) |
Expenses incurred for market research to determine new market potential (excluding airfare, accommodation and food); |
|
(2) |
Costs for preparing international tenders; |
|
(3) |
Costs for preparing technical information materials according to the required specifications; |
|
(4) |
Travel expenses for company representatives (directors or employees) travelling abroad for promotional duties; |
|
(5) |
Travel expenses for company representatives attending MOHE-approved education exhibitions abroad; |
|
(6) |
Direct expenses for participating in MOHE-approved education exhibitions abroad; |
|
(7) |
Operational costs for maintaining an overseas education promotion office; |
|
(8) |
Expenses for publicity and advertising in foreign mass media. |
|
(1) |
Companies are required to prepare and complete the Form LHDN/BT/DD/POE/HE/2026; |
|
(2) |
Companies can make the claims for further deduction by filling up column D1 (Claim for Special Deduction, Further Deduction and Double Deduction) using the code 215 in the Income Tax Return Form. |
|
(3) |
Required to retain the completed Form LHDN/BT/DD/POE/HE/2026 along with all the relevant supporting documentation for at least seven years from the end of the relevant year of assessment for tax audit purposes. |
|
Disclaimer All information in this article is only for the purpose of information sharing, instead of professional suggestion. Kaizen will not assume any responsibility for loss or damage. |
Language
close
