Secretarial fee and tax filling fee

From YA 2006 - YA2014, secretarial fee and tax fee disallowed for a claim of the tax deduction.

Tax deduction allowed for:

a. YA 2015 onwards, secretarial fee incurred and paid in respect of secretarial services provided by a registered company secretary to comply with statutory requirements under the Companies Act 1965 (up to RM5,000 per year);

b. YA 2016 onwards, tax fee incurred and paid for preparation and submission of return in the prescribed forms for the purposes of S. 77, S.77A, S. 77B, S.83 and S.86 of the ITA 1967.

c. YA 2015 onwards, tax fee incurred and paid for preparation and submission of forms prescribed for the purposes of S. 41 of the Goods and Services Tax Act 2014 (GST Act 2014).

Note: The combined deduction limit for (b) and (c) is up to RM10,000 per YA.

For more detail, kindly refer to your tax agent or LHDN website.