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Amended guidelines on the deduction of Secretarial Fees and Tax Filing Fees

Effective YA 2022, tax deduction for expenses incurred for secretarial and tax filing fees have been amended vide Income Tax (Deduction for Expenses in relation to Secretarial Fees and Tax Filing Fees) (Amendment) 2021 [P.U.(A) 471/2021].

The amendment specifies that expenses concerning secretarial and filing fees are eligible for tax deduction with the condition that it is only 'incurred' by the person within the basis period for each YA.

Previously the secretarial fees and tax filing fees were allowed for tax deduction if the expenses had been incurred and paid in the basis period.

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Amended guidelines on the deduction of Secretarial Fees and Tax Filing Fees

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