| 001 |
Breastfeeding equipment |
| 002 |
Child care centres and kindergartens fees |
| 003 |
Computer, smartphone or tablet |
| 004 |
Consolidated e-Invoice |
| 005 |
Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994) |
| 006 |
Disbursement |
| 007 |
Donation |
| 008 |
e-Commerce - e-Invoice to buyer / purchaser |
| 009 |
e-Commerce - Self-billed e-Invoice to seller, logistics, etc. |
| 010 |
Education fees |
| 011 |
Goods on consignment (Consignor) |
| 012 |
Goods on consignment (Consignee) |
| 013 |
Gym membership |
| 014 |
Insurance - Education and medical benefits |
| 015 |
Insurance - Takaful or life insurance |
| 016 |
Interest and financing expenses |
| 017 |
Internet subscription |
| 018 |
Land and building |
| 019 |
Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities |
| 020 |
Medical examination or vaccination expenses |
| 021 |
Medical expenses for serious diseases |
| 022 |
Others |
| 023 |
Petroleum operations (as defined in Petroleum (Income Tax) Act 1967) |
| 024 |
Private retirement scheme or deferred annuity scheme |
| 025 |
Motor vehicle |
| 026 |
Subscription of books / journals / magazines / newspapers / other similar publications |
| 027 |
Reimbursement |
| 028 |
Rental of motor vehicle |
| 029 |
EV charging facilities (Installation, rental, sale / purchase or subscription fees) |
| 030 |
Repair and maintenance |
| 031 |
Research and development |
| 032 |
Foreign income |
| 033 |
Self-billed - Betting and gaming |
| 034 |
Self-billed - Importation of goods |
| 035 |
Self-billed - Importation of services |
| 036 |
Self-billed - Others |
| 037 |
Self-billed - Monetary payment to agents, dealers or distributors |
| 038 |
Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / companies registered with the Sports Commissioner or Companies Commission of Malaysia and carrying out sports activities as listed under the Sports Development Act 1997 |
| 039 |
Supporting equipment for disabled person |
| 040 |
Voluntary contribution to approved provident fund |
| 041 |
Dental examination or treatment |
| 042 |
Fertility treatment |
| 043 |
Treatment and home care nursing, daycare centres and residential care centers |
| 044 |
Vouchers, gift cards, loyalty points, etc |
| 045 |
Self-billed - Non-monetary payment to agents, dealers or distributors |
Malaysia