The Income Tax (Deduction for Expenses in relation to the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) Rules 2021 [P.U.(A) 404/2021] (‘Rules’) which provide for a double deduction of expenses incurred by an employer resident in Malaysia for the cost of detection test of Coronavirus Disease 2019 (COVID-19) (‘Covid-19 Detection Test’) for its employees during the period from 1 January 2021 until 31 December 2021 has been amended by the Income Tax (Deduction for Expenses in relation to the Cost of Detection Test of Coronavirus Disease 2019 (COVID-19) for Employees) (Amendment) Rules 2022 [P.U.(A) 291/2022] (‘Amendment Rules’).
 
To claim a deduction under the Rules, an employer is required to produce a receipt and certification issued by a medical practitioner registered with the Malaysian Medical Council or a medical practitioner registered outside Malaysia that the Covid-19 Detection Test has been provided to its employees. The Amendment Rules amend the Rules to provide that alternatively, an employer seeking to claim such deduction may produce a receipt and result of the Covid-19 Detection Test of its employees issued by a health facility listed in the List of Laboratories Conducting RT-PCR Test for Covid-19 to the COVID-19 Management Guidelines in Malaysia No. 5/2020¹ issued by the Ministry of Health Malaysia.
 
Our write-up on the Rules can be read here.
 
Alert by Nur Liana binti Mohamed (Associate) of the Corporate Practice of Skrine
 

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