As announced under the National Economic Recovery Plan on 5 June 2020, the special tax deduction granted to building owners who provide a rental reduction of at least 30% to their Small and Medium Enterprise (“SME”) tenants has been extended for another 3 months up to September 2020. 

The Malaysian Inland Revenue Board (“MIRB”) has issued an updated Frequently Asked Questions (“FAQs”) dated 15 June 2020 on its official website in respect of this extended tax incentive.  Apart from incorporating the 3-month extension for the incentive, the FAQs were also updated to include supporting documents which are required to be kept by taxpayers who wish to claim the special deduction, namely:

  • SME Status Certificate issued by SME Corporation Malaysia to SME tenants.  This certificate would be relied upon for the purposes of verifying the SME status of the tenant and as such, it appears that the conditions previously imposed by the MIRB in relation to the cut-off date used in determining the SME criteria of the tenant no longer apply; and  
  • Worksheet (HK) which requests details concerning the tenant, rental and rental reduction methods.

We have updated our summary to reflect the changes in the MIRB’s updated FAQs [highlighted in purple].  

The MIRB’s updated FAQs and our updated summary can be accessed via the above links.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.


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Tai Lai Kok
Executive Director –
Head of Tax and Head of Corporate Tax
+ 603 7721 7020

Long Yen Ping
Executive Director –
Head of Global Mobility Services
+ 603 7721 7018

Bob Kee
Executive Director –
Head of Transfer Pricing
+ 603 7721 7029

Ng Sue Lynn
Executive Director –
Head of Indirect Tax
+ 603 7721 7271

Soh Lian Seng
Executive Director –
Head of Tax Risk Management
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Nicholas Crist
Executive Director –
Corporate Tax
+ 603 7721 7022

Dato’ Leanne Koh
Executive Director – 
Corporate Tax
+ 603 7721 7026

Neoh Beng Guan
Executive Director – 
Corporate Tax
+ 603 7721 7025

Ong Guan Heng
Executive Director – 
Corporate Tax
+ 603 7721 7027

Chang Mei Seen
Executive Director – 
Transfer Pricing
+ 603 7721 7028

Ivan Goh
Executive Director – 
Transfer Pricing
+ 603 7721 7012




Evelyn Lee
Executive Director –
Penang Tax
+604 238 2288 (ext. 312)

Regina Lau
Executive Director –
Kuching Tax
+6082 268 308 (ext. 2188)

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Executive Director –
Kota Kinabalu Tax
+6088 363 020 (ext. 2822)

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Executive Director –
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+607 266 2213 (ext. 2514)

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Tax Manager –
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+605 253 1188 (ext. 320)