[
    {
        "Code": "001",
        "Description": "Breastfeeding equipment "
    },
    {
        "Code": "002",
        "Description": "Child care centres and kindergartens fees"
    },
    {
        "Code": "003",
        "Description": "Computer, smartphone or tablet"
    },
    {
        "Code": "004",
        "Description": "Consolidated e-Invoice "
    },
    {
        "Code": "005",
        "Description": "Construction materials (as specified under Fourth Schedule of the Lembaga Pembangunan Industri Pembinaan Malaysia Act 1994)"
    },
    {
        "Code": "006",
        "Description": "Disbursement "
    },
    {
        "Code": "007",
        "Description": "Donation"
    },
    {
        "Code": "008",
        "Description": "e-Commerce - e-Invoice to buyer / purchaser"
    },
    {
        "Code": "009",
        "Description": "e-Commerce - Self-billed e-Invoice to seller, logistics, etc. "
    },
    {
        "Code": "010",
        "Description": "Education fees"
    },
    {
        "Code": "011",
        "Description": "Goods on consignment (Consignor)"
    },
    {
        "Code": "012",
        "Description": "Goods on consignment (Consignee)"
    },
    {
        "Code": "013",
        "Description": "Gym membership"
    },
    {
        "Code": "014",
        "Description": "Insurance - Education and medical benefits"
    },
    {
        "Code": "015",
        "Description": "Insurance - Takaful or life insurance"
    },
    {
        "Code": "016",
        "Description": "Interest and financing expenses"
    },
    {
        "Code": "017",
        "Description": "Internet subscription "
    },
    {
        "Code": "018",
        "Description": "Land and building"
    },
    {
        "Code": "019",
        "Description": "Medical examination for learning disabilities and early intervention or rehabilitation treatments of learning disabilities"
    },
    {
        "Code": "020",
        "Description": "Medical examination or vaccination expenses"
    },
    {
        "Code": "021",
        "Description": "Medical expenses for serious diseases"
    },
    {
        "Code": "022",
        "Description": "Others"
    },
    {
        "Code": "023",
        "Description": "Petroleum operations (as defined in Petroleum (Income Tax) Act 1967)"
    },
    {
        "Code": "024",
        "Description": "Private retirement scheme or deferred annuity scheme "
    },
    {
        "Code": "025",
        "Description": "Motor vehicle"
    },
    {
        "Code": "026",
        "Description": "Subscription of books / journals / magazines / newspapers / other similar publications"
    },
    {
        "Code": "027",
        "Description": "Reimbursement "
    },
    {
        "Code": "028",
        "Description": "Rental of motor vehicle"
    },
    {
        "Code": "029",
        "Description": "EV charging facilities (Installation, rental, sale / purchase or subscription fees) "
    },
    {
        "Code": "030",
        "Description": "Repair and maintenance"
    },
    {
        "Code": "031",
        "Description": "Research and development "
    },
    {
        "Code": "032",
        "Description": "Foreign income "
    },
    {
        "Code": "033",
        "Description": "Self-billed - Betting and gaming "
    },
    {
        "Code": "034",
        "Description": "Self-billed - Importation of goods "
    },
    {
        "Code": "035",
        "Description": "Self-billed - Importation of services"
    },
    {
        "Code": "036",
        "Description": "Self-billed - Others"
    },
    {
        "Code": "037",
        "Description": "Self-billed - Monetary payment to agents, dealers or distributors "
    },
    {
        "Code": "038",
        "Description": "Sports equipment, rental / entry fees for sports facilities, registration in sports competition or sports training fees imposed by associations / sports clubs / companies registered with the Sports Commissioner or Companies Commission of Malaysia and carrying out sports activities as listed under the Sports Development Act 1997"
    },
    {
        "Code": "039",
        "Description": "Supporting equipment for disabled person"
    },
    {
        "Code": "040",
        "Description": "Voluntary contribution to approved provident fund "
    },
    {
        "Code": "041",
        "Description": "Dental examination or treatment"
    },
    {
        "Code": "042",
        "Description": "Fertility treatment"
    },
    {
        "Code": "043",
        "Description": "Treatment and home care nursing, daycare centres and residential care centers"
    },
    {
        "Code": "044",
        "Description": "Vouchers, gift cards, loyalty points, etc"
    },
    {
        "Code": "045",
        "Description": "Self-billed - Non-monetary payment to agents, dealers or distributors"
    }
]