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 TAX ASSESSMENT - Type of Tax > Income Tax > Donation & Gift

Allowable Deduction From Aggregate Income
No Gift Notes
1 Gift of money to Government or approved Institution Deductible Donation
2 Gift of Artifact, Manuscript or Painting made to the Government or State Government Amount determined by Department of Museum or Archives (Include Painting).
3 Gift in money or contribution in kind for the provisions of facilities in public places for the benefits of disabled person.
To be determined by local authority.
4 Gift of medical equipment for health care facility Maximum RM 20,000.
5 Gift of Painting to the National Art Gallery or any State Art Gallery Amount determined by National Art Gallery or any State Art Gallery.
6 Gift of money for the provision of library facilities which are accessible to the public and contributions to public libraries, libraries of schools and institutions of higher education. Maximum RM 20,000.