Donations to PAWS Animal Welfare Society are tax-deductible under Subsection 44(6) of the Income Tax Act 1967 effective 15 November 2019.
Tax Exemption Guidelines under Subsection 44(6) Income Tax Act 1967:
1. Receipt shall only be issued to the person or company that makes payment (name appearing on the cheque or direct bank-in) for the donation. Receipt cannot be issued in another person’s or company’s name.
2. Donations made on a single cheque or direct bank-in will only receive one (1) receipt. PAWS cannot issue several receipts in different names under a single cheque or direct bank-in.
3. The date appearing on the receipt cannot be earlier than the bank-in date (receipt can only be issued after a cheque is cleared).
4. Donor information for donations of RM10,000 and above will be provided to the Inland Revenue Board of Malaysia (Lembaga Hasil Dalam Negeri Malaysia) annually.
5. The following donor details must be provided for the receipt.
For individuals:
- Full Name (as per Malaysian IC or Foreign Passport)
- Malaysian IC or Foreign Passport Number
- Full Correspondence Address
For non-individuals:
- Full Name (as per Business Registration)
- Business Registration Number
- Full Correspondence Address
Note: Donors who fail to provide complete details will not qualify to receive the receipt in accordance with Lembaga Hasil Dalam Negeri Malaysia regulations.
For more information, please refer to the ‘Donate’ section.
Thank you for your generosity and support!
