Charitable Institution
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Election to pay training levy
Following changes brought to The Human Resource Development Act through the FA 2022, a charitable institution may irrevocably elect to pay the training levy payable under this Act, by giving notice, in such form and manner as the Director-General may approve.
The form should be submitted simultaneously to the Director-General and the Director of the Human Resources Development Council.
Where a charitable institution elects to pay the training levy, it shall –
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be liable to pay the levy with respect to all its employees as from the date the Director-General receives the notice referred above;
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submit to the Director-General the returns required under this Act;
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be subject to training Levy in the same manner as any other employer; and
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not, at any time and under any circumstance, cancel or withdraw the election made to pay training levy.
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Income Tax
VAT
Others
Notice of Objection
Forms and Guidelines
- Expeditious Dispute Resolution Tax Scheme (EDRTS)
- Alternative Tax Dispute Resolution (ATDR)
- Guidelines for Objection
- Income Tax - OADR / Form 1
- Value Added Tax - OADR / Form 2
- Environment Protection Fee - OADR / Form 3
- Gambling Regulatory Athority - OADR / Form 4
- Customs - OADR / Form 5
- Bank Guarantee - OADR / BG
Notes
- Your payment should be accompanied by the enclosed duplicate Notice of Assessment