Deductibility of Secretarial and Tax Fees
To summarise:
| Secretarial fee | Fee for filing of tax | |
| WEF YA2020 | Max combined limit = RM15000 | |
| Condition to claim | Incurred & paid in the basis period; andNo prepayment of expenses | Incurred & paid in the basis period; andNo prepayment of expenses. |
| Eligible expenses | Khidmat nasihat berhubung mesyuarat syarikatpenyediaan resolusi pengarahpenerbitan sahampengemukaan borang-borang yang ditetapkan di bawah AS 2016 dan lain-lain berhubung hal-hal syarikat | Filing for: tax returnCP204/CP204A/204BForm ESSTDeparture levy Tourism tax |
| Not eligible expenses | Reimbursement/out of pocket expensesTelefon dan faksPercetakanPerbelanjaan alat tulisPosPerjalananPenginapanPerbelanjaan mesyuarat agungSSM charges (eg. annual return etc.) | Reimbursement/out of pocket expensesTelefon dan faksPercetakanPerbelanjaan alat tulisPosPerjalananPenginapanLHDN fee (eg stamp duty on transfer of share etc)Register C & E numberDesk audit/field audit |