Donations to PAWS Animal Welfare Society are tax-exempt 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. Tax Exemption Receipt shall only be issued to the person/company that makes payment (name appearing on the cheque or direct bank-in) for the donation. Tax Exemption 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) tax exemption receipt. In this case, PAWS cannot issue several Tax Exemption Receipts in different names under that single cheque or direct bank-in.
3. The date appearing in the Tax Exemption Receipt cannot be earlier than the bank-in date (Tax Exemption Receipt should only be issued after the cheque is banked-in and cleared).
4. Donations RM10,000 and above must be reported to LHDN each year.
5. Name (as per Malaysian NRIC/Foreign Passport/Company Registration), Malaysian NRIC/Foreign Passport Number or Registration Number (for Companies, Foundations and Societies), and full address for the individual donor must be included in the Tax Exemption Receipt. Kindly note that donors who fail to provide complete information do not qualify to receive the receipt.
For more information, please refer to the ‘Donate’ section.
Thank you for your generosity and support!