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TaXavvy Issue 08/2023
In this issue:
Guideline on Tax Deduction for Contributions for Smart AI-Driven Reverse Vending Machines
Following the announcement in Budget 2023 (TaXavvy Budget 2023 (Retabled) Edition), the Ministry of Finance has issued a Guideline on Tax Deduction under Section 34(6)(h) of the Income Tax Act 1967 for Contributions for Smart AI-Driven Reverse Vending Machines.
Extension of Stamp Duty Exemption for Restructuring or Rescheduling of a Loan or a Financing Agreement
The Stamp Duty (Exemption) (No.11) 2021 (Amendment) Order 2023 has been issued and is effective from 1 January 2023.
TaXavvy is a newsletter issued by PricewaterhouseCoopers Taxation Services Sdn Bhd. While every care has been taken in compiling this newsletter, we make no representations or warranty (expressed or implied) about the accuracy, suitability, reliability or completeness of the information for any purpose. PricewaterhouseCoopers Taxation Services Sdn Bhd, its employees and agents accept no liability, and disclaim all responsibility, for the consequences of anyone acting, or refraining to act, in reliance on the information contained in this publication or for any decision based on it. Recipients should not act upon it without seeking specific professional advice tailored to your circumstances, requirements or needs.
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