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Tax Exemption Guidelines

Dear Partners, Donors, Supporters and Friends,

Tax Exemption Guidelines under Subsection 44(6), Income Tax Act 1967

At a briefing by the “Pengarah, Bahagian Kelulusan Dan Pemantauan, Jabatan Dasar Percukaian, Lembaga Hasil Dalam Negeri” on 6 October 2016 on the above mentioned subject, Foundations, Societies and Organizations who are granted Tax Exemption Status were advised to observe the guidelines set by the Tax Authority.

Foundation, Societies and Organizations were reminded on the following;

  1. Tax Exemption Receipt shall only be issued to the person/company who make payment (name appearing on the cheque or credit card)for the donation. Tax Exemption Receipt cannot be issued in another person’s or company’s name.
  2. Donations made on a single cheque or credit card will only receive one (1) tax exemption receipt. In this case, NKF cannot issue several Tax Exemption Receipts in different names under that single cheque or credit card.
  3. The date appearing in the Tax Exemption Receipt cannot be earlier than the bank in date (Tax Exemption Receipt should only be issued after the cheque was banked-in and cleared).
  4. All donations above RM 5,000 must be reported to LHDN each year.
  5. The Registration Number (for Companies, Foundations and Societies) or NRIC number for the individual donor must be included in the Tax Exemption Receipt.