| | Deductible | |
| Bad debt | Own trade debtor | |
| General provision | - | |
| Specific provision | trade debtor | |
| EPF | Only 19% of the employees’ remuneration | Remuneration is salary, bonus, allowances n commission. |
| DGIR | Initial contribution by employer 2 approved funds. | Have 2 be approved by DGIR. |
| Premises | Provision of equipment on alteration/renovation | disabled employees. |
| Library | Prov/donation library | Restricted 100 |
| Infrastructure | Prov of infrastructure 4 public | |
| child care centre | Maintain child care centre | By employer 4 employee |
| musical/ cultural | Managing musical/cultural | Approved by ministry |
| Arts/ cultural/ heritage activity | (foreign art is restricted to 200,000 and total art is restricted to 500,000) | Loc. art 320,000 For. Art 210,000 530,000 F=10,000 so choose higher T=30,000 2 add back=30,000 |
| Scholarship | Scholarship expenses (parents income is less than 5,000) | Higher education in Malaysia. |
| Halal | Halal certification | Double deduction |
| Practical Training | Non employee | resident |
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