Covid test tax deduction (update)

01Current requirements (remained)
An employer who claims the deduction of the Cost of Detection Test of COVID-19 shall produce: -
A receipt and certification of its employees issued by: -
- a registered medical practitioner; or
- a medical practitioner registered outside Malaysia; or
02Addition requirements (updated)
A receipt and result of the detection test of Covid-19 of its employees issued by a health facility listed by the Ministry of Health Malaysia for the costs of the RT-PCR detection test incurred by its employee.
03Where to check the registered medical practitioner?
Visit the official website of Malaysian Medical Council https://meritsmmc.moh.gov.my/search

04Where to check the health facility listed by the Ministry of Health Malaysia?
Visit the official website of Ministry of Health of Malaysia

05Sources:
a) List of Laboratories Conducting RT-PCR Test for Covid-19
https://bit.ly/3UzinfQ
b) PU(A) 291/2022 Income Tax (Deduction for Expenses in Relation to the Cost of Detection Test of Coronavirus Disease 2019 (Covid-19) for Employees) (Amendment) Rules 2022
https://bit.ly/3QRlsVv
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- Wisma KTP, 53 Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru
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KTP (Audit, Tax, Advisory)
An approved audit firm and licensed tax firm operating under the KTP group based in Johor Bahru providing audit, tax planning, advisory and compliance services to clients
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Two firms in the heart of Taman Molek, Johor Bahru.

KTP & Company PLT
Wisma KTP, 53, 53-01 & 53-02, Jalan Molek 1/8, Taman Molek, 81100 Johor Bahru, Johor, Malaysia