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Double deduction for COVID-19 screening costs borne by employers
Following the announcement of the Perlindungan Ekonomi & Rakyat Malaysia (PERMAI) Assistance Package on 18 January 2021 (see Special Tax Alert No. 1/2021), the Finance Minister of Malaysia, Tengku Dato’ Sri Zafrul Tengku Abdul Aziz has further announced that as part of the PERMAI Assistance Package, employers who bore the COVID-19 screening costs for their employees from 1 January to 31 December 2021, will be eligible for a double deduction.