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Ascertainment of chargeable income - Coggle Diagram

- - - - Gift of money or donation to Government or approved institutions, also to a specific fund of an approved institution
      - Cash donation to approved institution or organisation
        
        Individual
        
        It shall not exceed 7% of the aggregate income
        
        Company
        
        Shall not exceed 10% of the aggregate income
      - Any gifts or artifacts or manuscript to the Government or State Government
      - Zakat on business paid by a company other than an offshore company and individuals shall not exceed 2.5% of the aggregate income
      - Gift or money of not more than RM20000 for the provision of library facilities that are accessible to the public, and contributions to public libraries, libraries of schools and institutions of higher education
      - Cash contributions towards sport activities approved by the Minister of Finance and sport bodies approved by the Commissioner of Sports (7%,10%)
      - Contribution for project of national interest approved by the Minister of Finance (7%,10%)
- - - - Parent
      - Serious disease for self
- - - - Travel to a country outside Malaysia by a representative of the company
      - Being travel necessarily undertaken for the purpose of conducting a feasibility study or market survey, and actual expenses
      - Conditions
        
        Subject to a max of RM400 per day
        
        For accommodation, sustenance for the whole period commencing with the representative's departure from Malaysia and ending with their return to Malaysia