Fuck. Will be pretty unfair for them as they're not companies, so can't minus out their operating expenses.

What they get net from Uber will be their income. No column for private citizens to deduct their expenses for petrol and maintenance.

They'll need to register with Uber as a sole proprietor and not as a private citizen. Not sure if that's allowed by Uber.

OK. Good to know then.

Maybe can see the mileage driven for Uber, then claim on that. Include wear and tear into the amount. Something like RM 0.80/km. Include maintenance, tyres, petrol, spare parts etc. I think it's quite reasonable.

That's too bad then. You can do it if you're a sdn bhd, though and you can show you're using it for commercial activities.

I guess if they fill in Form B? But do you need to register for a sole proprietorship to do that?

That's a small sum compared to what the drivers pay, and it's considered private travel. Everyone needs to get to work and means is up to you. If your company asks you to go from office to customer's place and back, that's using your transportation to derive income and you can claim back from your company, and your company can deduct it as a cost of doing business.

Grab drivers are driving to derive their income. It's a cost of them doing business. Therefore, it should be deductible.

Same reason why you can deduct rental for your shop lot but not your private residence.