Researchers are encouraged to promote double tax deduction incentive under Section 34 B, Akta Cukai Pendapatan (ACP) to potential industrial partners.
UniMAP can assist DTD application through:
-
- Cash contribution to Research Management Centre (RMC) [Sumbangan secara tunai kepada Pusat Pengurusan Penyelidikan (RMC)];
- Payment to use service by Research Management Centre (RMC) [Bayaran untuk penggunaan perkhidmatan Pusat Pengurusan Penyelidikan (RMC)]
Note:
- Item no. 1 refers to funds contributed by industry to UniMAP through RMC without any specified purpose
- Item no. 2 refers to funds paid by industry to UniMAP through RMC for UniMAP researchers to carry out research activities and 5% service charge.
Information and Documents Related to Double Tax Deduction
- LHDN Guidelines
- Ketetapan Umum No 5. 2020 Bahagian I Aktiviti R&D yang Layak
- Ketetapan Umum No 10. 2021 Bahagian II Potongan Khas
- UniMAP Certificate
Updated Documents Related to Double Tax Deduction (EFFECTIVE JANUARY 2024)
- LATEST LHDN GUIDELINES EFFECTIVE IN JANUARY 2024: GARIS PANDUAN PROSEDUR PERMOHONAN POTONGAN KHAS BAGI AKTIVITI PENYELIDIKAN DAN PEMBANGUNAN YANG LAYAK