{"id":7360,"date":"2025-01-14T06:25:57","date_gmt":"2025-01-14T06:25:57","guid":{"rendered":"https:\/\/fareezbiz.com\/crm\/?page_id=7360"},"modified":"2025-04-21T07:46:07","modified_gmt":"2025-04-21T07:46:07","slug":"malaysia-tax","status":"publish","type":"page","link":"https:\/\/fareezbiz.com\/crm\/financial-management-for-your-business\/malaysia-tax\/","title":{"rendered":"Malaysia Tax"},"content":{"rendered":"\n<div style=\"height:100px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<ul class=\"wp-block-social-links has-small-icon-size has-icon-color is-style-default is-content-justification-left is-layout-flex wp-container-core-social-links-is-layout-b192c3d7 wp-block-social-links-is-layout-flex\"><li style=\"color:var(--ast-global-color-5)\" class=\"wp-social-link wp-social-link-facebook has-ast-global-color-5-color wp-block-social-link\"><a href=\"https:\/\/www.facebook.com\/fareezlaw\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" 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M8.339,18.338H5.667v-8.59h2.672V18.338z M7.004,8.574c-0.857,0-1.549-0.694-1.549-1.548 c0-0.855,0.691-1.548,1.549-1.548c0.854,0,1.547,0.694,1.547,1.548C8.551,7.881,7.858,8.574,7.004,8.574z M18.339,18.338h-2.669 v-4.177c0-0.996-0.017-2.278-1.387-2.278c-1.389,0-1.601,1.086-1.601,2.206v4.249h-2.667v-8.59h2.559v1.174h0.037 c0.356-0.675,1.227-1.387,2.526-1.387c2.703,0,3.203,1.779,3.203,4.092V18.338z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">LinkedIn<\/span><\/a><\/li>\n\n<li style=\"color:var(--ast-global-color-5)\" class=\"wp-social-link wp-social-link-instagram has-ast-global-color-5-color wp-block-social-link\"><a href=\"https:\/\/www.instagram.com\/fareezlaw_\" class=\"wp-block-social-link-anchor\"><svg width=\"24\" height=\"24\" viewBox=\"0 0 24 24\" version=\"1.1\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" aria-hidden=\"true\" focusable=\"false\"><path d=\"M12,4.622c2.403,0,2.688,0.009,3.637,0.052c0.877,0.04,1.354,0.187,1.671,0.31c0.42,0.163,0.72,0.358,1.035,0.673 c0.315,0.315,0.51,0.615,0.673,1.035c0.123,0.317,0.27,0.794,0.31,1.671c0.043,0.949,0.052,1.234,0.052,3.637 s-0.009,2.688-0.052,3.637c-0.04,0.877-0.187,1.354-0.31,1.671c-0.163,0.42-0.358,0.72-0.673,1.035 c-0.315,0.315-0.615,0.51-1.035,0.673c-0.317,0.123-0.794,0.27-1.671,0.31c-0.949,0.043-1.233,0.052-3.637,0.052 s-2.688-0.009-3.637-0.052c-0.877-0.04-1.354-0.187-1.671-0.31c-0.42-0.163-0.72-0.358-1.035-0.673 c-0.315-0.315-0.51-0.615-0.673-1.035c-0.123-0.317-0.27-0.794-0.31-1.671C4.631,14.688,4.622,14.403,4.622,12 s0.009-2.688,0.052-3.637c0.04-0.877,0.187-1.354,0.31-1.671c0.163-0.42,0.358-0.72,0.673-1.035 c0.315-0.315,0.615-0.51,1.035-0.673c0.317-0.123,0.794-0.27,1.671-0.31C9.312,4.631,9.597,4.622,12,4.622 M12,3 C9.556,3,9.249,3.01,8.289,3.054C7.331,3.098,6.677,3.25,6.105,3.472C5.513,3.702,5.011,4.01,4.511,4.511 c-0.5,0.5-0.808,1.002-1.038,1.594C3.25,6.677,3.098,7.331,3.054,8.289C3.01,9.249,3,9.556,3,12c0,2.444,0.01,2.751,0.054,3.711 c0.044,0.958,0.196,1.612,0.418,2.185c0.23,0.592,0.538,1.094,1.038,1.594c0.5,0.5,1.002,0.808,1.594,1.038 c0.572,0.222,1.227,0.375,2.185,0.418C9.249,20.99,9.556,21,12,21s2.751-0.01,3.711-0.054c0.958-0.044,1.612-0.196,2.185-0.418 c0.592-0.23,1.094-0.538,1.594-1.038c0.5-0.5,0.808-1.002,1.038-1.594c0.222-0.572,0.375-1.227,0.418-2.185 C20.99,14.751,21,14.444,21,12s-0.01-2.751-0.054-3.711c-0.044-0.958-0.196-1.612-0.418-2.185c-0.23-0.592-0.538-1.094-1.038-1.594 c-0.5-0.5-1.002-0.808-1.594-1.038c-0.572-0.222-1.227-0.375-2.185-0.418C14.751,3.01,14.444,3,12,3L12,3z M12,7.378 c-2.552,0-4.622,2.069-4.622,4.622S9.448,16.622,12,16.622s4.622-2.069,4.622-4.622S14.552,7.378,12,7.378z M12,15 c-1.657,0-3-1.343-3-3s1.343-3,3-3s3,1.343,3,3S13.657,15,12,15z M16.804,6.116c-0.596,0-1.08,0.484-1.08,1.08 s0.484,1.08,1.08,1.08c0.596,0,1.08-0.484,1.08-1.08S17.401,6.116,16.804,6.116z\"><\/path><\/svg><span class=\"wp-block-social-link-label screen-reader-text\">Instagram<\/span><\/a><\/li><\/ul>\n\n\n<h3 class=\"wp-block-heading has-text-align-center\" id=\"malaysia-tax\">Malaysia Tax<\/h3>\n\n<h5 class=\"wp-block-heading has-text-align-center\" id=\"tax-act-1967\">Tax Act 1967<\/h5>\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-99cffb00\" class=\"wp-block-themeisle-blocks-advanced-columns has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-da5c7ad5\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<div id=\"wp-block-themeisle-blocks-advanced-columns-685552cd\" class=\"wp-block-themeisle-blocks-advanced-columns has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-ad9927f7\" class=\"wp-block-themeisle-blocks-advanced-column\"><h5 class=\"wp-block-heading has-text-align-left\" id=\"year-assessment-ya\"><strong>Year Assessment (YA)<\/strong><\/h5>\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">Income is assessed on a current year basis, with the Year of Assessment (YA) corresponding to the calendar year. For instance, YA 2017 refers to the year ending 31 December 2017.<\/p>\n\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">For companies, co-operatives, or trust bodies, the basis period is typically aligned with the financial year ending within the relevant YA. In contrast, all income for individuals and other entities, excluding companies, co-operatives, or trust bodies, is assessed on a calendar year basis.<\/p>\n\n\n<h6 class=\"wp-block-heading\" id=\"for-example\"><strong>For example:<\/strong><\/h6>\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">An individual\u2019s income for the calendar year 2017 is also assessed under YA 2017.<\/p>\n\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">A company with a financial year ending 31 March 2017 will have its income assessed under YA 2017.<\/p>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-851cc75c\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-14c6d9e8\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<figure class=\"wp-block-image aligncenter size-full has-custom-border\" id=\"wp-block-themeisle-blocks-image-c96deb63\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/adib-rawi-lhdn-015_3881727_20240215210709.jpg\" alt=\"\" class=\"wp-image-7362\" style=\"border-radius:20px\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/adib-rawi-lhdn-015_3881727_20240215210709.jpg 1000w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/adib-rawi-lhdn-015_3881727_20240215210709-300x200.jpg 300w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/adib-rawi-lhdn-015_3881727_20240215210709-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-a308967e\" class=\"wp-block-themeisle-blocks-advanced-column\"><h5 class=\"wp-block-heading\" id=\"understanding-chargeable-income\">Understanding Chargeable Income<\/h5>\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">In general, a taxpayer is required to pay tax on all kinds of earnings, including incomes from:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Business or Profession<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Employment<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Dividends<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Interest<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Discounts<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Rent<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Royalties<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Premiums<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Pensions<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Annuities<\/strong><\/li>\n\n\n\n<li class=\"ticss-07e7b7fb\" style=\"font-size:15px\"><strong>Others<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">Therefore, any gains or profits derived from carrying on a business are subject to tax. This includes any form of income earned through various channels such as employment, investment, or business activities.<\/p>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-010c09ebb00f80f6e4747da6979f30d6 wp-block-paragraph\" style=\"font-size:15px\">Notes: To register as a taxpayer (if eligible) can be made through e-daftar at <a href=\"http:\/\/www.hasil.org.my\" data-type=\"link\" data-id=\"www.hasil.org.my\">www.hasil.org.my<\/a><\/p>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n<\/div>\n<\/div><\/div>\n<\/div>\n<\/div><\/div>\n\n\n<h6 class=\"wp-block-heading\" id=\"tax-computation\"><strong>Tax Computation<\/strong><\/h6>\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">Tax computation begins with your business income statement, which must be prepared according to the Malaysia Accounting Standard. For a company, an audited report is required before proceeding with the tax computation.<\/p>\n\n\n\n<p class=\"ticss-07e7b7fb wp-block-paragraph\" style=\"font-size:15px\">To determine chargeable income, Section 5 of the Income Tax Act outlines the scope, starting with the identification of the basis period. The process involves determining the gross income, adjusted income, statutory income, aggregate income, and total income, ultimately leading to the chargeable income.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h6 class=\"wp-block-heading\" id=\"gross-income-includes\">Gross Income Includes:<\/h6>\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Cash receipts from the sale of goods or services provided.<\/li>\n\n\n\n<li>All debts incurred from the sale of goods and services provided.<\/li>\n\n\n\n<li>Receipts in kind.<\/li>\n\n\n\n<li>Recovery of bad debts.<\/li>\n\n\n\n<li>Insurance compensation received for business loss.<\/li>\n\n\n\n<li>Withdrawal of business stock or stock taken for personal use.<\/li>\n<\/ul>\n\n\n<h6 class=\"wp-block-heading\" id=\"adjusted-income-from-business-source-is-derived-from-gross-income-after-deduction-of-business-expenses-such-as\"><strong>Adjusted Income From Business Source<\/strong> is derived from gross income after deduction of business expenses, such as:<\/h6>\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Allowable business expenses<\/li>\n\n\n\n<li>Allowable specific expenses<\/li>\n\n\n\n<li>Double deduction expenses allowable under the Income Tax Act 1967<\/li>\n<\/ul>\n\n\n<h6 class=\"wp-block-heading\" id=\"business-expense-has-to-fulfill-all-the-following-conditions-in-order-to-secure-a-deduction-from-the-gross-income-of-a-business-source\"><strong>Business Expense Has To Fulfill All The Following Conditions<\/strong> in order to secure a deduction from the gross income of a business source:<\/h6>\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Each business source must be accounted for separately.<\/li>\n\n\n\n<li>The scope of expenses refers to &#8220;outgoings and expenses.&#8221;<\/li>\n\n\n\n<li>Expenses must be &#8220;wholly and exclusively&#8221; incurred in the production of gross income from the business source.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Based on the table, the total business investment cost is RM60,712. Out of this amount, RM13,520 will be contributed by the owner as personal funding, demonstrating their commitment to the business. The remaining balance of RM47,192 will be sourced through third-party lending, ensuring sufficient capital to cover all necessary expenses and facilitate the startup&#8217;s operations.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Example:<\/strong><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-c2c04206\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-ca9c48bc\" class=\"wp-block-themeisle-blocks-advanced-column\"><h5 class=\"wp-block-heading has-text-align-center has-ast-global-color-1-background-color has-background\" style=\"border-radius:15px\" id=\"allowable\">Allowable<\/h5>\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Expenses incurred in the production of income<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Example:<\/p>\n\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Payment for wages or salary<\/li>\n\n\n\n<li>EPF Payment<\/li>\n\n\n\n<li>Rental of business premise<\/li>\n\n\n\n<li>Interest on business loan<\/li>\n\n\n\n<li>Expenses for repair of premise and<br>vehicles used for business purpose<\/li>\n<\/ul>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-e406698f\" class=\"wp-block-themeisle-blocks-advanced-column\"><h5 class=\"wp-block-heading has-text-align-center has-ast-global-color-1-background-color has-background\" style=\"border-radius:15px;margin-right:0px;margin-left:0px\" id=\"nonallowable\">Non-Allowable<\/h5>\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Personal expenses<\/strong><br>Example:<\/p>\n\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Accommodation benefit<\/li>\n\n\n\n<li>Payment of telephone bills<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Purchase of personal assets<br><\/strong>Example:<\/p>\n\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Personal Car<\/li>\n\n\n\n<li>Furniture<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Initial Expenses<br><\/strong>Example:<\/p>\n\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>Expenditure on incorporation<br>of business venture<\/li>\n\n\n\n<li>Advertisement expenses<\/li>\n<\/ul>\n<\/div>\n<\/div><\/div>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-c3bb361dd3de2bafa49dc1c3afc3964e wp-block-paragraph\"><em><strong>*Disclaimer: The allowable and non-allowable expenses may be vary and different over period of times<\/strong><\/em><\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Make an appointment with&nbsp;<mark>Company Secretary<\/mark> or Our Lawyer for advice and consultation<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/fareezlaw.typeform.com\/to\/VCpHja#source=malaysiatax\">contact us now<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h6 class=\"wp-block-heading\" id=\"special-deductions-for-specific-expenses-under-section-346\">Special Deductions for Specific Expenses under Section 34(6)<\/h6>\n\n\n<p class=\"ticss-e37ea0a7 wp-block-paragraph\" style=\"font-size:15px\">Section 34(6) has been specifically legislated to allow certain specific expenses as income deductions, even if these expenses do not meet the criteria for allowable business expenses. These expenses are encouraged by the Government as they contribute to national objectives or bring social benefits to the public.<\/p>\n\n\n\n<p class=\"ticss-e37ea0a7 wp-block-paragraph\" style=\"font-size:15px\">Some of the specific expenses that qualify for special deductions include:<\/p>\n\n\n\n<ol style=\"font-size:15px\" class=\"wp-block-list ticss-e37ea0a7\">\n<li>Expenditure incurred in providing equipment for disabled employees (OKU).<\/li>\n\n\n\n<li>Expenditure incurred in respect of publication in the National Language.<\/li>\n\n\n\n<li>Donations to libraries.<\/li>\n\n\n\n<li>Expenditure incurred in providing services, public amenities, or contributing to charity or community projects.<\/li>\n\n\n\n<li>Expenditure incurred in providing and maintaining a childcare center for the benefit of employees.<\/li>\n\n\n\n<li class=\"ticss-e37ea0a7\" style=\"font-size:15px\">Expenditure incurred in establishing and managing a musical or cultural group.<\/li>\n\n\n\n<li>Expenditure incurred in sponsoring any art or cultural event.<\/li>\n<\/ol>\n\n\n\n<p class=\"ticss-e37ea0a7 wp-block-paragraph\" style=\"font-size:15px\">These expenditures are aimed at promoting the well-being of the community and achieving broader societal goals.<\/p>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-d63241d3\" class=\"wp-block-themeisle-blocks-advanced-columns has-1-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-3d3d0578\" class=\"wp-block-themeisle-blocks-advanced-column\"><h6 class=\"wp-block-heading\" id=\"double-deduction\"><strong>Double Deduction<\/strong><\/h6>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">Certain expenses are eligible for double deduction incentives under the Income Tax Act for each relevant year of assessment. This means that businesses can claim these expenses twice when calculating their taxable income, which provides additional tax relief. The aim of double deductions is to encourage businesses to engage in specific activities that benefit the economy or society.<\/p>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h6 class=\"wp-block-heading\" id=\"capital-allowance-in-business\">Capital Allowance in Business<\/h6>\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Capital allowance is provided as a deduction from business income in place of depreciation expenses incurred when purchasing business assets.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">Examples of assets used in a business include motor vehicles, machinery, office equipment, furniture, and computers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Conditions for Claiming Capital Allowance:<\/strong><\/p>\n\n\n\n<ol style=\"font-size:15px\" class=\"wp-block-list\">\n<li><strong>Operating a Business<\/strong> \u2013 The entity must be engaged in a business operation.<\/li>\n\n\n\n<li><strong>Purchase of Business Assets<\/strong> \u2013 The business must purchase assets used for business purposes.<\/li>\n\n\n\n<li><strong>Assets Used in the Business<\/strong> \u2013 The assets must be actively used in the business.<\/li>\n\n\n\n<li><strong>Ownership of the Assets<\/strong> \u2013 The business must be the legal owner of the assets.<\/li>\n\n\n\n<li><strong>Rates Determined by Asset Types<\/strong> \u2013 The rates of capital allowance are determined based on the type of asset.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\"><strong>Types and Rates of Capital Allowance:<\/strong><\/p>\n\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list\">\n<li>The rates for claiming capital allowance depend on the classification of the asset. These rates are outlined by the tax authorities and are applied to different types of assets such as machinery, office equipment, vehicles, etc.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\" style=\"font-size:15px\">This allows businesses to offset the cost of purchasing assets against their taxable income, reducing their overall tax liability.<\/p>\n\n\n\n<figure style=\"font-size:12px\" class=\"wp-block-table editorskit-no-mobile\"><table class=\"has-fixed-layout\"><tbody><tr><td>Types of Allowance<\/td><td>Type of Assets<\/td><td>Rate<\/td><\/tr><tr><td>Initial allowance<\/td><td>All types of assets<\/td><td>20 %<\/td><\/tr><tr><td rowspan=\"4\">Annual allowance<\/td><td>Motor vehicles and heavy machinery<\/td><td>20 %<\/td><\/tr><tr><td>Plant and machinery<\/td><td>14 %<\/td><\/tr><tr><td>Office equipment, furniture and fittings<\/td><td>10 %<\/td><\/tr><tr><td>Computer<\/td><td>40 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<figure style=\"font-size:10px\" class=\"wp-block-table editorskit-no-desktop editorskit-no-tablet\"><table class=\"has-fixed-layout\"><tbody><tr><td>Types of Allowance<\/td><td>Type of Assets<\/td><td>Rate<\/td><\/tr><tr><td>Initial allowance<\/td><td>All types of assets<\/td><td>20 %<\/td><\/tr><tr><td rowspan=\"4\">Annual allowance<\/td><td>Motor vehicles and heavy machinery<\/td><td>20 %<\/td><\/tr><tr><td>Plant and machinery<\/td><td>14 %<\/td><\/tr><tr><td>Office equipment, furniture and fittings<\/td><td>10 %<\/td><\/tr><tr><td>Computer<\/td><td>40 %<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-c88de568\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-ac3b3262\" class=\"wp-block-themeisle-blocks-advanced-column\"><h6 class=\"wp-block-heading\" id=\"approve-donation\">Approve Donation<\/h6>\n\n\n<p class=\"ticss-412a9639 wp-block-paragraph\" style=\"font-size:15px\">An approved donation is defined under Section 44(6) of the Income Tax Act, 1967. A monetary donation made to the Government, State Government, local authority, or an approved institution or organization is eligible for a deduction in calculating the total income.<\/p>\n\n\n\n<p class=\"ticss-da545be2 wp-block-paragraph\" style=\"font-size:15px\">The cash donation made to an approved institution or organization is limited to 10% of the company\u2019s aggregate income for that year.<\/p>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-6fd643f4\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<figure class=\"wp-block-image aligncenter size-large is-resized has-custom-border\"><img decoding=\"async\" width=\"819\" height=\"1024\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-819x1024.jpg\" alt=\"\" class=\"wp-image-7365\" style=\"border-radius:10px;width:251px;height:auto\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-819x1024.jpg 819w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-240x300.jpg 240w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-768x960.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-1229x1536.jpg 1229w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/front-view-hand-adding-coin-jar-with-plant-other-coins-1639x2048.jpg 1639w\" sizes=\"(max-width: 819px) 100vw, 819px\" \/><\/figure>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h6 class=\"wp-block-heading has-text-align-center editorskit-no-mobile\" id=\"example-of-tax-computation-format-would-be\">Example of Tax Computation Format Would Be:<\/h6>\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img decoding=\"async\" width=\"1024\" height=\"818\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-1024x818.jpg\" alt=\"\" class=\"wp-image-7367\" style=\"width:478px;height:auto\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-1024x818.jpg 1024w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-300x240.jpg 300w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-768x614.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-1536x1227.jpg 1536w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/net-profit-01-2048x1636.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n<h6 class=\"wp-block-heading editorskit-no-mobile\" id=\"corporate-tax-rate\">Corporate Tax Rate<\/h6>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">Corporate income tax in Malaysia is applicable to both resident and non-resident companies, with a general tax rate of 24% for companies from the Year of Assessment (YA) 2016 onwards. Resident companies are those that are registered in Malaysia and have control or management of business activities within the country. Non-resident companies, on the other hand, are those whose control or management is outside of Malaysia.<\/p>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">For small and medium enterprises (SMEs), there is a special tax incentive. Small-scale companies with a paid-up capital not exceeding RM2.5 million are entitled to a more favorable tax rate. These companies are taxed at:<\/p>\n\n\n\n<ol style=\"font-size:15px\" class=\"wp-block-list ticss-908f6204\">\n<li><strong>17%<\/strong> on the first RM600,000 of chargeable income<\/li>\n\n\n\n<li><strong>24%<\/strong> on chargeable income exceeding RM600,000<\/li>\n<\/ol>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">This tiered tax structure is designed to provide relief for smaller businesses and encourage entrepreneurship and growth within the country.<\/p>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">It is important to note that the tax rate for non-resident companies is typically higher, and additional provisions apply to special business activities such as petroleum exploration, banking, and insurance companies.<\/p>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">The Malaysian government also provides other incentives for certain industries or sectors, including research and development (R&amp;D) companies, green technology, and those involved in the export of goods or services.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"ticss-908f6204 has-text-color has-link-color wp-elements-83320dbd99e529e2b27383e231e54014 wp-block-paragraph\" style=\"color:#01af6f;font-size:15px\"><em>Notes: A Limited Liability Partnership (LLP) in Malaysia has a similar tax treatment to that of a private limited company (Sdn. Bhd.). However, it is important to note that specific incentives that are provided to a company do not apply to an LLP. These special incentives are exclusively available to companies. For example, under the Promotion of Investment Act 1986, only a company is eligible to enjoy the incentives offered under the Act. Therefore, while an LLP may benefit from the general tax treatment applicable to businesses, it is not eligible for certain incentives that are reserved specifically for companies.<\/em><\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h6 class=\"wp-block-heading\" id=\"tax-rate-for-sole-proprietorship-or-partnerships\">Tax Rate for Sole Proprietorship or Partnerships<\/h6>\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-ad383096\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-93f28422\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<figure class=\"wp-block-image aligncenter size-large is-resized has-custom-border\"><img decoding=\"async\" width=\"1024\" height=\"914\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-1024x914.jpg\" alt=\"\" class=\"wp-image-7369\" style=\"border-radius:15px;width:371px;height:auto\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-1024x914.jpg 1024w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-300x268.jpg 300w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-768x685.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-1536x1371.jpg 1536w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/people-checking-bankbook-isolated-white-table-2048x1827.jpg 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-81b0858b\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">The tax rate for sole proprietorships and partnerships is based on the tax rate applicable to individuals. In the case of a sole proprietorship, the business&#8217;s chargeable income is considered part of the individual&#8217;s total income. For partnerships, the chargeable income is divided among the partners, and each partner is taxed individually on their share.<\/p>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">As individuals, both sole proprietors and partners are eligible for the following tax reliefs:<\/p>\n<\/div>\n<\/div><\/div>\n\n\n\n<div style=\"height:30px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img decoding=\"async\" width=\"419\" height=\"1024\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-419x1024.jpg\" alt=\"\" class=\"wp-image-7376\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-419x1024.jpg 419w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-123x300.jpg 123w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-768x1877.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-628x1536.jpg 628w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-838x2048.jpg 838w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/Tax-Rate-01-01-scaled.jpg 1047w\" sizes=\"(max-width: 419px) 100vw, 419px\" \/><\/figure>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">The total relief available are then set off against the total income \/ chargeable income from the business to arrive at chargeable income which is taxable according to the tax rates:<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large is-resized\"><img decoding=\"async\" width=\"879\" height=\"1024\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/tax-income-01-879x1024.jpg\" alt=\"\" class=\"wp-image-7377\" style=\"width:365px;height:auto\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/tax-income-01-879x1024.jpg 879w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/tax-income-01-257x300.jpg 257w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/tax-income-01-768x895.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/tax-income-01.jpg 1036w\" sizes=\"(max-width: 879px) 100vw, 879px\" \/><\/figure>\n\n\n<h6 class=\"wp-block-heading\" id=\"tax-rebate\">Tax Rebate<\/h6>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">Tax rebate is deducted from the actual taxed amount. There are two types of tax rebate applicable.<\/p>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-c00aadba\" class=\"wp-block-themeisle-blocks-advanced-columns alignfull has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-collapsedRows-layout has-vertical-center ticss-c00aadba\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-41c8770c\" class=\"wp-block-themeisle-blocks-advanced-column has-light-bg\">\n<figure class=\"wp-block-image aligncenter size-full is-resized is-style-rounded\"><img decoding=\"async\" width=\"2560\" height=\"2560\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-scaled.jpg\" alt=\"\" class=\"wp-image-7378\" style=\"object-fit:cover;width:148px;height:auto\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-scaled.jpg 2560w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-300x300.jpg 300w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-1024x1024.jpg 1024w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-150x150.jpg 150w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-768x768.jpg 768w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-1536x1536.jpg 1536w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/10400_8-03-2048x2048.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/figure>\n\n\n\n<p id=\"wp-block-themeisle-blocks-advanced-heading-ad44c57d\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-ad44c57d\">Wife\/husband tax rebate of RM400<br>for those with chargeable income of<br>less than RM35000 for individual tax payer<\/p>\n<\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-column-82532c60\" class=\"wp-block-themeisle-blocks-advanced-column has-light-bg\">\n<figure class=\"wp-block-image aligncenter size-full is-resized is-style-rounded\"><img decoding=\"async\" width=\"1200\" height=\"800\" src=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/blog-zakat.jpg\" alt=\"\" class=\"wp-image-7380\" style=\"aspect-ratio:1;width:148px\" srcset=\"https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/blog-zakat.jpg 1200w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/blog-zakat-300x200.jpg 300w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/blog-zakat-1024x683.jpg 1024w, https:\/\/fareezbiz.com\/crm\/wp-content\/uploads\/2025\/01\/blog-zakat-768x512.jpg 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/figure>\n\n\n\n<p id=\"wp-block-themeisle-blocks-advanced-heading-3a87334a\" class=\"wp-block-themeisle-blocks-advanced-heading wp-block-themeisle-blocks-advanced-heading-3a87334a\">Zakat\/fitrah, which is subject to the<br>maximum of tax charged for<br>individual tax payer<\/p>\n<\/div>\n<\/div><\/div>\n\n\n<h5 class=\"wp-block-heading\" id=\"types-of-taxes-in-malaysia\">Types of Taxes in Malaysia<\/h5>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">There are two main categories of taxes in Malaysia: direct tax and indirect tax.<\/p>\n\n\n<h6 class=\"wp-block-heading\" id=\"direct-tax\"><strong>Direct Tax<\/strong><\/h6>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">Direct tax is imposed on an individual or company\u2019s income and wealth, and it is paid directly to the government. Examples of direct taxes include income tax and real property gains tax. The authority responsible for managing direct taxes is the <strong>Inland Revenue Board of Malaysia (LHDN)<\/strong>.<\/p>\n\n\n<h6 class=\"wp-block-heading\" id=\"indirect-tax\"><strong>Indirect Tax<\/strong><\/h6>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">Indirect tax is levied on goods and services consumed by individuals, with the tax amount being indirectly paid to the government through intermediaries. Examples of indirect taxes include the Goods and Services Tax (GST), Service Tax, and Sales Tax. The body responsible for administering indirect taxes is the <strong>Royal Malaysian Customs Department (RMCD)<\/strong>.<\/p>\n\n\n\n<div style=\"height:20px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h5 class=\"wp-block-heading\" id=\"sales-amp-service-tax-sst\">Sales &amp; Service Tax (SST)<\/h5>\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">The <strong>Sales and Services Tax (SST)<\/strong> was introduced in Malaysia on <strong>1 September 2018<\/strong>, replacing the <strong>Goods and Services Tax (GST) Act 2014<\/strong>. SST is a <strong>single-stage consumption tax<\/strong> aimed at simplifying the taxation system while maintaining revenue generation for the government.<\/p>\n\n\n<h6 class=\"wp-block-heading\" id=\"key-features-of-sst\">Key Features of SST:<\/h6>\n\n\n<ol style=\"font-size:15px\" class=\"wp-block-list ticss-908f6204\">\n<li><strong>Sales Tax<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Applied to taxable goods that are manufactured and sold locally in Malaysia.<\/li>\n\n\n\n<li>Also imposed on imported taxable goods brought into Malaysia.<\/li>\n\n\n\n<li>The sales tax rate varies depending on the type of goods, with common rates being 5%, 10%, or a specific rate per unit for certain items.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Service Tax<\/strong>:\n<ul class=\"wp-block-list\">\n<li>Levied on taxable services provided within Malaysia, such as professional services, food and beverages, and telecommunications.<\/li>\n\n\n\n<li>Additionally, service tax applies to imported taxable services, ensuring fairness and consistency in taxation.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n<h6 class=\"wp-block-heading\" id=\"differences-between-sst-and-gst\">Differences Between SST and GST:<\/h6>\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list ticss-908f6204\">\n<li><strong>Single-Stage Taxation<\/strong>: SST is collected only at the point of sale (for sales tax) or upon provision of services (for service tax), unlike GST, which was a multi-stage tax system involving input and output tax at every stage of the supply chain.<\/li>\n\n\n\n<li><strong>Scope<\/strong>: SST covers fewer goods and services compared to GST, which helps reduce the compliance burden on businesses.<\/li>\n<\/ul>\n\n\n<h6 class=\"wp-block-heading\" id=\"objectives-of-sst\">Objectives of SST:<\/h6>\n\n\n<ul style=\"font-size:15px\" class=\"wp-block-list ticss-908f6204\">\n<li>Simplify the tax structure for businesses and consumers.<\/li>\n\n\n\n<li>Focus taxation on specific goods and services to better align with the country\u2019s economic goals.<\/li>\n\n\n\n<li>Maintain a fair and transparent tax system.<\/li>\n<\/ul>\n\n\n\n<p class=\"ticss-908f6204 wp-block-paragraph\" style=\"font-size:15px\">SST is governed by the <strong>Sales Tax Act 2018<\/strong> and the <strong>Service Tax Act 2018<\/strong>, with the <strong>Royal Malaysian Customs Department (RMCD)<\/strong> overseeing its implementation and enforcement.<\/p>\n\n\n\n<div style=\"height:50px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div id=\"wp-block-themeisle-blocks-advanced-columns-6ad7a73d\" class=\"wp-block-themeisle-blocks-advanced-columns has-2-columns has-desktop-equal-layout has-tablet-equal-layout has-mobile-equal-layout has-vertical-unset\"><div class=\"wp-block-themeisle-blocks-advanced-columns-overlay\"><\/div><div class=\"innerblocks-wrap\">\n<div id=\"wp-block-themeisle-blocks-advanced-column-ca79a6ec\" class=\"wp-block-themeisle-blocks-advanced-column\">\n<div 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[&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"parent":7274,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_seopress_robots_primary_cat":"","_editorskit_title_hidden":true,"_editorskit_reading_time":0,"_editorskit_is_block_options_detached":false,"_editorskit_block_options_position":"{}","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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