Deduction for expenses incurred in relation to the COVID-19 detection tests for employees

  

Previously, employers could only claim further tax deduction provided that the receipt and certification had been issued by a medical practitioner registered with the Malaysian Medical Council or a medical practitioner registered outside Malaysia.

  

Under the amendment rules, the expenses for detection tests of COVID-19 for employees can also be claimed presenting the receipt and test result issued by a health facility listed in the List of Laboratories Conducting RT-PCR Test for COVID-19 to the COVID-19 Management Guidelines in Malaysia No.5/2020, issued by Ministry of Health Malaysia.