The Rules provide that an amount equivalent to the contribution made to the Universal Service Provision Fund is allowed a deduction in arriving at the adjusted income of a licensee resident in Malaysia from its business of providing designated services for the basis period for a year of assessment. The licensee is required to obtain verification from the Malaysian Communications and Multimedia Commission specifying the amount of contribution to be made and the date the contribution is due.
Designated service is listed in Table C of the Schedule of Communications and Multimedia (Universal Service Provision) Regulations 2002 [P.U.(A) 419/2002] and defined in Regulation 2. It includes the following services:
Local call,
National call
International call
Call termination service provided to foreign network facilities provider, foreign network services provider and/or foreign applications service provider
Freephone service
Operator assisted call
ISDN
Audiotext hosting service
Cellular mobile service
International roaming service
IP telephony
Leased lines
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