Q: 

I am a full-time trainer conducting business training for clients. Can I claim a tax deduction for course fees incurred to become an HRD Corp certified trainer?

A: 

Yes, if you are carrying on a training business, the course fees incurred to become an HRD Corp certified trainer may be claimed as a business expense, as the certification is directly related to your ability to provide training services and generate income, and is wholly and exclusively incurred in the production of your business income.

I receive advertising revenue or view-based income from social media platforms such as YouTube, Facebook, and Instagram. Is this income taxable?

A: 

If you are a social media influencer, income derived from social media platforms for activities carry out in Malaysia, such as advertising revenue, view-based income, click income, or subscription income, is regarded as business income from carrying on influencer activities and is taxable in Malaysia under Section 4(a) of the Income Tax Act 1967.