This page provides information related to applications, approval conditions, tax exemption benefits, as well as the verification of institutions/organizations/funds approved under Subsection 44(6) of the Income Tax Act 1967.

Subsection 44(6) of the Income Tax Act 1967 is a tax exemption incentive granted by the Director General of Inland Revenue (DGIR) to institutions, organizations, or funds that meet the prescribed conditions and criteria. This approval is application-based and is not granted automatically. Eligible institutions or organizations must operate on a non-profit basis and carry out activities that comply with the provisions under Subsection 44(7) of the Income Tax Act 1967. Further information regarding the conditions, criteria, and application procedures can be referred to in the guidelines available on the official website of the Inland Revenue Board of Malaysia (IRBM).

Institutions/organizations/funds that obtain approval from the DGIR will enjoy income tax exemption, while donors are eligible for tax deductions of up to 10% of their aggregate income. If approval is not granted, the institutions/organizations/funds will remain subject to income tax and are required to submit the Income Tax Return Form (ITRF) as prescribed. The approval letter issued by the DGIR also contains the effective period, approval conditions, receipt format, and responsibilities that must be complied with.