SERDANG, 27 September 2021 – Concerns raised by many parties regarding tax deduction eligibility for donations made to UPM for waqf (Islamic endowment) and endowment purposes have prompted the Bursar’s Office to obtain comprehensive information on the matter in order to provide clearer explanations to donors.

In this regard, the Bursar’s Office had the honor of inviting Mr. Yaacob Othman, Director of the Approval and Monitoring Division, Tax Policy Department, Inland Revenue Board of Malaysia (LHDN), to provide a detailed explanation on the Tax Approval Guidelines under Subsection 44(11D) (Waqf and Endowment) and Subsection 34(6)(H) (Infrastructure Project Contributions).

The briefing was conducted online via the Microsoft Teams platform, with the objective of gaining clarification and understanding regarding the implementation and monitoring methods for tax application under these subsections. Also present during the session was Dr. Hj. Razali Othman, Director of the Centre for Waqf, Zakat, and Endowment Management (WAZAN), while other participants included division heads, officers from the Universiti Putra Malaysia Teaching Hospital (HPUPM), and officers from the Bursar’s Office.

The explanation provided was clear and highly aligned with UPM’s intent to apply Subsection 44(11D) for donations towards waqf and endowment initiatives. It is hoped that this briefing has provided valuable insights for all officers of the Bursar’s Office, particularly in enhancing current services.

Date of Input: 30/09/2021 | Updated: 22/04/2025 | s_astri