Malaysia | Income tax (2) (1)

The following Rules have recently been gazetted:

• Income Tax (Deduction for the Sponsorship of Scholarship to Malaysian Student Pursuing Studies inThe Field of Engineering and Technology at theTechnical and Vocational Certificate, Diploma or Bachelor’s Degree Levels) Rules 2021 — gazetted on 23 December 2021 and deemed to have effect from year of assessment 2019; and
• Income Tax (Deduction for Expenditure on Provision of Employees’ Accommodation) Rules 2021 — gazetted on 24 December 2021 and have effect from year of assessment 2021.