How are different expense categories treated in Malaysia for reimbursement?

Expenses Invoicing Requirements

Ensure all expenses claim submitted by the employee is with receipt attached except mileage and Per diem.

Passports/Work Permits/Visa

Reimbursable 

Transportation Expenses

Reimbursable

Per diems

Reimbursable without receipt. Per Diems Are Allowed and VG-Defined.

Within Peninsular Malaysia- RM150 per day, East Malaysia- RM175 per day, Asia Pacific Region- USD100 per day, Europe-USD150 per day, North America- USD150 per day

Air Travel/Bus and Train

Reimbursable

Taxi, Cabify, Uber, and related apps

Reimbursable

Car Rental

Reimbursable- Car Rentals can be reimbursed and fuel receipts can also be reimbursed when associated with rental agreements"

Car Parking Fees

Car parking is only claimable where it is required at or near a client’s premises. Parking at home or at the office is not reimbursable.

Tolls

Tolls claimable are only where travel is required from the home

office or the office to/or returning from a client.

Other Business Travel-Related Expenditure

Reimbursable with receipts

Travel Insurance

Reimbursable with receipts

Mileage and Fuel

Reimbursable without receipt as per the policy

Accommodation

Reimbursable with receipts

Meals (travel/events/during work)

Reimbursable with receipts

Client Entertainment

Reimbursable with receipts

Staff Entertainment

"Reimbursable with receipts - Approval before incurring any Staff Entertaining costs is required prior to

incurring the cost.

Mobile Phone bills

–Employees are entitled to expense business usage on their

personal mobile phones. Employees may only claim for the amount of money they are out

of pocket as a result of making business calls from their personal mobile phone.

Broadband (Internet)

Reimbursable with receipts

Computer Equipment, Software, Office Space, Furniture, Phones, Other Assets

N/A

Furniture

expenses under 500 USD reimbursable, Above 500 USD to be Gross up

Stationery

Reimbursable with receipts only for business purpose

Gifts

N/A

Coworking and Office Rentals

Any monthly, quarterly or yearly office rental of any cost (Above or less than $500) will not be reimbursed through expenses and be considered though gross-up paid via main run.

Bank Charges

N/A

Foreign Currencies

N/A

Annual subscriptions

N/A

Training Expenses

N/A

Medical Claims/Health Check Up and related items/Medical Insurance

Medical insurance premiums are treated as taxable expenses. However, doctor consultations, medication, tests and related items are not taxable items

Exception and Other tpyes of expenses

N/A

Event expenses (trade shows/conferences)

N/A

Meals (travel/events/during work)

N/A

Di minimus expenses (Tips, no receipt)

N/A

Payroll Reporting

N/A

Additional Reporting

N/A

Review process

N/A