This guideline is issued for the purpose of providing an explanation on the general criteria and procedure related to application for tax deduction under Subsection 34[6][k] Income Tax Act 1967 with regards to sponsorship of arts, cultural and heritage activities.
To encourage greater participation of the private sector in sponsoring arts, cultural and heritage activities, the Government allows a tax deduction from gross income of the relevant company or organisation for sponsorship of arts, cultural and heritage activities approved by the Ministry of Tourism, Arts and Culture Malaysia.
