according to this site

TAX QUESTIONS? YOU ASK LAH!
https://www.yycadvisors.com/can-claim-epf-t...ontributes.html

Q: If a self-employed person contributes EPF, can he/she claim the EPF tax relief?

A: A voluntary contribution made by an individual to an approved scheme is not eligible for tax relief. However, the 'voluntary contribution' restriction does not apply to a self-employed person who contributes to the EPF.
Is Partner or Sole Proprietor An Employee?
Under the definition of EPF, sole proprietor or partner is not an employee but self-employed person. Therefore, EPF contributions are not compulsory but they can opt for self contribution.
https://www.3ecpa.com.my/resources/human-re...sp-in-malaysia/

thus, i may be wrong, but i think it cannot be used by the "company" (sole proprietor) as tax deductible in its business financial accounting

do note, i think
there is a limit for self contribution per year
there is a limit for EPF contribution tax relief claim in form B