Double Tax Deduction (DTD)

1

Syarat Permohonan & Carta Alir

2

Garis Panduan Insentif Potongan Cukai Dua Kali (DTD) Bagi Aktiviti Penyelidikan & Pembangunan

3

Garis Panduan Prosedur Permohonan Potongan Khas Bagi Aktiviti Penyelidikan & Pembangunan Yang Layak

4

Tax Treatment of Research & Development Expenditure Part I - Qualifying Research & Development Activity (PUBLIC RULING NO. 5/2020)

5

Tax Treatment of Research & Development Expenditure Part II - Special Deductions (PUBLIC RULING NO. 10/2021)