Capital Allowance is used as a subsidy to for the depreciation of fixed assets. Capital allowance is given to reduce the tax payable for the capital.
Tax relief is a deduction from the taxable income of an individual or a business that reduces the amount of tax payable. In Malaysia, there are various types of tax reliefs that individuals and businesses can claim to reduce their tax liability.
Rental income is defined as any amount received for the use or occupation of any real property or part thereof including premiums and other receipts in connection with the use or occupation of the real property.
The corporate income tax rate in Malaysia is 24% for companies that have a paid-up capital of more than RM2.5 million or a gross business income of more than RM50 million.
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