Donald: Apply for tax waiver

KUALA LUMPUR: Taxpayers who wish to get tax deductions for their contributions to non-profit organisations, including schools and places of worship, can now apply to the Finance Ministry.

Deputy Finance Minister Datuk Donald Lim said they could apply directly to the ministry while the Income Tax Act 1967 was being amended to implement the move.

“The maximum deduction is 7% of an individual’s (annual) salary. This means that if a taxpayer donates 10% of his or her salary to such organisations, that person can only claim up to 7%,” he said at the Parliament lobby here yesterday.

Companies which made such donations could apply for a maximum deduction of 10%, he added.

“Those who donated to non-profit institutions this year prior to my announcement may apply for tax deductions as well. Applicants just need to have their donations certified by the organisations or religious bodies receiving the contributions,” he said.

However, Lim said for donations to places of worships, these could only qualify for tax deductions if these places were registered with the Home Ministry.

Churches or temples operating out of shoplots or registered as non-governmental organisations would not qualify, he added.

The deduction was applicable for next year’s tax filing, said Lim.

He added that the ministry would do its best to approve the applications soon.

Under Budget 2012, the Government had announced that it would expedite tax exemption approvals for all places of worship as well as educational institutions, including registered national, national-type, mission and government-assisted religious schools.

Lim said there had been many enquiries from the public on ways to apply for the deductions since the Budget announcement.

For more information, the public can contact the Treasury at 03-8882 3330 or e-mail Tax Analysis Division undersecretary Datuk Siti Halimah Ismail at halimah.ismail@treasury.gov.my.

Previously, the tax exemption did not cover schools and places of worship but only zakat payments and donations to non-governmental organisations.

林祥才：学校和宗教场所人士捐款可扣税

林祥才：学校和宗教场所人士捐款可扣税


（吉隆坡20日讯）随着国会通过2012年财政预算，从去年10月8日预算案提呈日后捐献现金给学校和宗教场所人士，可获税务减免优惠。

可获减免额是个人预扣税前总收入顶限7%，公司则是预扣税前总收入顶限10%。

财政部副部长拿督林祥才今日在国会召开记者会说，这项扣税优惠是首相兼财政拿督斯里纳吉在去年提呈的预算案中宣布的，捐款可获减免税务是从预算案提呈当日生效。

他举例说，如果个人未预扣税的一年总收入是10万令吉，那么他捐现金给学校及宗教场所可获减免的税务，最多可达7000令吉。

另外，他也提到，在修订1967年所得税法令和生效前，所有希望申请税务减免优惠的单位可直接致函予财政部。

“财长将行使1967年所得税法令第127（3）（a）所赋予的权利，让申请者享有扣税优惠。”

他指出，申请扣税者必须是以现金捐款，提呈相关单位负责人签署的收据给财政部，财政部将尽快在一周内给予回复。

他也说，该法令修正案已提呈给总检察署，希望能在今年年中提呈国会。一旦修正案获得通过，捐款者将可在第44（6）条文下获得扣税优惠。