Increase Tax Deduction Limits for Sponsoring Arts,
Cultural and Heritage Activities
In 2020, the Malaysian Government announced an increase up to RM 1 million in tax deduction for private sponsors of arts, culture and heritage shows and performances.

The limit of tax deduction for sponsoring LOCAL arts, cultural and heritage activities was raised to RM1,000,000 (from RM700,000) while the deduction for sponsoring FOREIGN arts, cultural and heritage activities was raised to RM300,000 (from RM200,000).

We at Kakiseni are glad to see that the many months of lobbying have come to fruition. Now the responsibility lies with producers like you to take full advantage.

We urge you to get your sponsors to apply for the tax deduction under Section 34(6)(k) of the Income Tax Act 1967.

When more sponsors make use of the deduction, it signals genuine private support for the arts and helps build a convincing case to raise the deduction limits even further.

Get started by using the easy-to-follow instructions. Break a leg!

Procedure for Application of TAX Deduction through
sponsorship of Arts, Culture and Heritage Activities
Compile documents for
Supporting Letter of Sponsorship
Documents
  • DK/1-SPC form
  • Proposal of event
  • Relevant supporting documents
Minimum 30 days
before event
Submit documents to
Ministry of Tourism and Culture
Appeal
Supported
Not Supported
Receive Support Letter of Sponsorship
Event
Documents
  • DK/2-SPC form
  • Copies of sponsorship starting amount of sponsorship
  • Supporting docunts like receipts etc.
  • Reception receipt (for sponsorships in cash)
  • Copy of Supporting Letter of Sponsorship
  • Program book
  • Other relevant documents
Maxium 90 days
after event
Submit documents for
Approval Letter for Tax Exemption
Peningkatan Pengurangan Had Cukai bagi Penajaan
Aktiviti Kesenian, Kebudayaan dan Warisan
Pada tahun 2020, Kerajaan Malaysia mengumumkan
peningkatan terhadap pengurangan cukai untuk sumbangan swasta kepada aktiviti-aktiviti
kesenian, warisan dan kebudayaan sehingga RM1 juta.

Had bagi pengurangan cukai bagi penajaan aktiviti kesenian, warisan dan kebudayaan TEMPATAN telah meningkat kepada RM1,000,000 daripada RM700,000. Seterusnya pengurangan cukai bagi penajaan aktiviti kesenian ASING ditingkatkan kepada RM300,000 daripada RM200,000.

Kami di Kakiseni amat gembira kerana selepas berbulan melobi untuk tujuan peningkatan ini akhirnya membawa hasil.

Sekarang tanggungjawab terletak di tangan anda untuk tidak melepaskan peluang ini.

Kami mempelawa anda untuk dapatkan pihak penaja untuk produksi anda untuk memohon pengurangan cukai diabawah Section 34(6)(k) of the Income Tax Act 1967.

Apabila lebih banyak pihak penaja menggunakan pengurangan cukai ini, ia akan menunjukkan bahawa sokongan swasta terhadap kesenian, warisan dan kebudayaan adalah cukup memberangsangkan untuk tingkatkan lagi had pengurangan cukai.

Mulakan dengan langkah-langkah dibawah. Selamat maju jaya!

Prosedur Peromohonan potongan cukai penajan
aktiviti kebudayaan, Kesenian Dan Warisan
Kumpul dokumen untuk dapatkan
Surat Sokongan Penganjuran
Dokumen
  • Borang DK/1-SPC
  • Kertas kerja Cadangan Aktiviti/Program
  • Dokumen sokongan berkaitan (jika perlu)
Minimum 30 harl sebelum
tarikh aktiviti/program
Kemukakan dokumen kepada
Kementerian Pelancongan dan Kebudaaan
Rayuan
Disokong
Tidak Disokong
Terima Surat Sokongan Penganjuran
Aktiviti/Program dilaksanakan
Dokumen
  • Borang DK/2-SPC
  • Selinan penajaan yang meryatakan bentuk dan jumlah penajaan
  • Dokumen sokongan seperti resit pembellian/bayaran
  • Resit terimaan (bagi sumbangan wang tunai)
  • Salinan Surat Sokongan Penganjuran aktiviti/program daripada Kementerian
  • Buku program
  • Dokumen-dokumen berkatian (jika perlu)
Minimum 90 hari selepastarikh aktiviti/program
Kumpul dokumen untuk dapatkan
Surat Kebenaran Kelulusan Cukai
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