Personal Tax 2 March 2012

Personal Income Tax Relief for YA 2011 (submit your tax return before 30 April 2012)

Personal tax relief is available for those who have stayed in Malaysia for more than 182 days, regardless of the nationality of that individual.

All individual who do not have any business income in the year of 2011 are required to submit their income tax return (Borang BE) to the nearest Inland Revenue Board (IRB) offices or submit online via e-filing before 30 April 2012. 

Personal tax relief and deductions for YA 2011 are essentially the same for those of YA2010.

Click here for Personal Tax Rates & Table 2011


No Type of individual tax relief – YA 2010 & YA 2011 Amount (RM)
1 Self and Dependent

9,000

2 Medical expenses for parents (scope extended from YA 2011, see Budget 2011 summary)

5,000 (max)

3 Basic supporting equipment

5,000 (max)

4 Disabled Individual (in addition to self relief above)

6,000

5 Education Fees (Individual)

5,000 (max)

6 Medical expenses for serious diseases

5,000 (max)

7 Complete medical examination

500 (max)

8

Purchase of books, journals, magazines and publications

1,000 (max)

9 Purchase of computer (once every 3 years)

3,000 (max)

10 Net saving in Skim Simpanan Pendidikan Nasional

3,000 (max)

11 Purchase of sport equipment for sport activities

300 (max)

12 Subscription fees for broadband registered in the name of the individual (from 2010 to 2012)

500 (max)

13 Income Tax Relief on Interest of Housing Loan (YA2010 only)

10,000 (max)

14

Husband/Wife (for joint assessment) /Alimony Payments

3,000

15 Disable wife/husband

3,500

16 Ordinary child relief (regardless number of children)

1,000 per child

17 Child age 18 years old and above, not married and receiving full-time tertiary education

1,000

18 Child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

4,000

19 Disabled child
Additional relief of RM4,000 disable child age 18 years old and above, not married and pursuing diplomas or above qualification in Malaysia @ bachelor degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities

4,000

20 EPF and life insurance (scope extended from YA 2011, see Budget 2011 summary)

6,000 (max)

21 Premium on new annuity scheme or additional premium paid on existing annuity scheme commencing payment from 01/01/2010 (amount exceeding RM1,000 can be claimed together with life insurance premium)

1,000 (max)

22 Insurance premium for education or medical benefit

3,000 (max)

.

Under the self-assessment system for individual/personal tax, you do not need to submit the relevant receipts or invoices to the tax authorities (LHDN or IRB) at time of submitting your income tax return. However, you are required to keep those documents in case you are requested by IRB in any tax audit or when you need tax clearance or require any possible tax refund from IRB.

How long you need to keep those receipts or invoices for tax purposes? Tax rules require you to keep for 7 years.

Tax rebate:

An individual with a chargeable income not exceeding RM35,000 entitled to a rebate of RM400 effective from year of assessment 2009.

Where the wife is not working or the wife’s income is jointly assessed, she also enjoys a further rebate of RM400. Similarly, a wife who is assessed separately will also enjoy a RM400 rebate, provided her chargeable income does not exceed RM35,000.

Tax rebate is offset against tax payable by the individual.

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Author:
Mr. Tony Ng B.C. is Founder and Managing Partner of NBC Professional Group.
Tony Ng BC has written 86 articles for NBC Blog.

96 Comments

  • Mark Windsor

    I am foreigner and I am working with a company in Malaysia. I am wondering whether I entitle for the personal relief?

    Many thanks in advance!

  • Mark, if you have worked in Malaysia for more than 182 days, then you will be able to enjoy the personal relief deduction.

  • Tommy Tay

    Income Tax Relief on Interest of Housing Loan (YA2010 only) 10,000 (max)

    If a property is jointly purchased by more than one person, all of them are entitled for the relief restricted to maximum of RM10,000 per year.
    Is it only one of both can relief RM10,000 per year ? Or both also can relief RM10,000 per person ?

  • Jointly up to RM10,000 per year.

    If one claim RM9,000, then the other one will be only RM1,000.

    If one claim RM5,000, then the other one will be RM5,000.

    If one opts not to claim, then the other one can claim max RM10,000.

  • Hi,
    for Purchase of computer (once every 3 years) 3,000 (max)..
    is that smart phone can consider as purchase of computer? got any term and condition?

    Thx a lot

    • Hi HC, smart phone is not considered as Computer. Computer is referred to Notebook, Desktop Personal Computer (PC) & Netbook.

      IPad is having same functions as computer, so it is considered computer. So, claim your ipad purchase as computer.

  • Marry Nichol

    Thank you to sharing this types of such very useful information about tax filing preparation. I found that this information is very useful during the tax filing via online and when we are filing our taxes thanks once again

  • Anyone know anything about the 15% flat rate for the REP (Returning Experts Programme)? How to apply?

    • Hi Tong, you may visit Talent Corporation Malaysia Berhad (www.talentcorp.com.my) for more details.

      Returning Expert Programme

      In order to encourage skilled Malaysian Professionals to return and boost the country’s economic growth, the employment income of an approved individual under the Returning Expert Programme (REP) will be taxed at the flat rate of 15% for a period of 5 years. This is with effect from Y/A 2012.

      Further terms and conditions on REP can be found in the Talent Corporation Malaysia Berhad’s website at http://www.talentcorp.com.my

  • does the petrol/car allowance still exempted for 2011 assessment? As i know for 2008-2010 its exempted for RM2400 for traveling between home and work while RM6000 for traveling in between office hour.

  • Hi Jose,

    (a) perquisites in relation to travel allowance, petrol card, petrol allowance or any of its combination for travelling between the home and work place up to RM2,400 per year.

    (effective from Y/A 2008 to Y/A 2010)

    So no exemption for travelling allowance between home & office with effect from YA2011.

    Please visit here for more details:
    http://www.nbc.com.my/blog/employee-benefits-and-income-earned-by-staff-exempted-from-income-tax/

  • 1) If I paid for master degree in 2011 but claim back from EPF, can it considered as education tax relief?
    2) If my child born in Jan 2012, can get child tax relief for 2011 or not?

    • dz, I am not sure on your statement for “claim back from EPF”. But if the fee is not subsidised by EPF, then you can claim under education relief.

      You can’t claim child relief for 2011, but only from 2012 onwards.

  • If my husband EA form has a travelling allowance of RM5,160.00 and car allowance of RM 3,600.00, are they exempted for 2011 assessment?

    Thank you.

  • Hi,
    I had bought a laptop outside the Malaysia, may I claim the deduction under Pembelian komputer peribadi untuk individual? Thanks.

  • Hi,
    if i bought a property on Jun 2010 but still in construction and estimate to complete in Jan 2013, am i entitle to deduct 10k under Income Tax Relief on Interest of Housing Loan (YA2010 only)

    If yes, and this property is jointly purchased by more than one person. If one person claim 10k and the other one is not agreed. Then who to decide which party can claim how much from the 10k relief. Is this 10k relief need to decided and agreed by the both owner?

    • Yes, Soh, you are entitled. But you can only claim for what is the actual loan interest paid for year 2010, up to the maximum RM10k. If your actual interest paid was only RM2,580, then you can only claim interest relief of RM2,580, not RM10k.

      If your partner do not want to claim for whatsoever reasons, then you can claim the full loan interest under your personal tax computation. Your claim will not have any effect over his/her tax status.

  • HI, I’m paying RM500 every month in public mutual fund. But is mutual fund considered as deferred anuity?

  • If I am a tax resident in 2011 and have 2 step kids staying with my husband (not a tax resident or citizen)and they are staying overseas, can I claim for the child relief?

  • Nurliza Salleh

    I studied, MBA in 2005 in one of local university. At that time I pay the fees under loan with MARA agencies. The loan repayment base on the schedule given from 2006 to 2014. Can I claim the amount that I paid in 2011? I cant claim at the time I studied as I’m taking full time study and there is no source of income.
    If can…in 2010 I did not claim the education fees tax relief, would it be difficult to re- open back 2010 tax assessment?

  • Hi

    I bought 2 properties in May 2010 and August 2010. So, I think both of them entitle me for tax relief for interest. One is under my name and the other under joint loan with my wife. I have not serve any interest yet until Vacant posession which estimate to be May 2012.

    Question
    1) Can I claim the tax relief this year?
    2) Or I can only do this for year 2012 tax? If this is the case, what about subsequent 2013 and 2014, am I also entitle for this?
    3) Can I claim under one property name and my wife use the other one?

  • 1) Do we need to report dividend from REIT? The tax for REIT is only 10%.

  • @dz

    REIT dividend received by individual need not to be included in tax return. The withholding tax 10% is deemed to be final tax. It is not further subject to individual scale tax rates.

  • indahkabar

    if Abu buy computer for his son,it that can be relief ?

  • Subscription fees for broadband registered in the name of the individual (from 2010 to 2012).

    I has signed up for TM streamyx under my name which i’m not working, can my husband claim for the relief.

  • Hi. I trying to claim for serious diseases. What is the classification for serious diseases? I mean how to define this. Is High Blood Pressure a serious disease?

  • How about tax from unit trust distribution income?Do we need to declare? Actually the income from the distribution after tax will be reinvest for new unit.

    • Hi dz, dividend from unit trusts will be either tax exempted or tax deducted.

      If tax exempted, then no tax & no need to declare.

      If it is tax deducted, then there will be no tax issue since the tax is already deducted, thus it is up to you to declare or not. (technically, you should)

  • Can we claim back the witholding 10% tax for REIT? If yes, how?
    Thank you in advance.

  • My husband and I bought a property in 2010, and he had start claiming the housing loan interest since 2010. This property has both of our names, and the loan is under my husband name only. Can I claim the tax exemption for 2011 if my husband didn’t claim it?

  • Hi, How i get to know the status of my refund only i have done e-file . how long it take to get the refund. Thanks

    • Allex, all you need to do is wait.

      We have been told many times in earlier years that refund will be made within 3-6 months if there is any over-payment by the tax payees. But many of our clients have to wait more than that & sometimes more than a year.

  • I paid insurance premium under my wife name’s where she doesn’t have source of income and my son’s insurance premium which i am the assured and my son is exceed 21 years old.
    1) Can I claim relief for both premium paid?
    2) Can I claim for tax rebate for my wife?

  • tk, first, what type of insurance that you paid for your wife & son?

    If medical for both or education for children, then it can be claimed under medical/education insurance (max 3k)

    If life for both, then only your wife’s portion can be claimed under insurance/epf (max 6k).

    The following are partially extracted from Public Ruling – Personal Income Tax (2/2005)

    Premium insurans nyawa dan caruman kepada kumpulan wang
    simpanan atau wang pencen yang diluluskan – sek. 49 dan 50
    ACP Jumlah potongan: sehingga RM6,000 mulai T/T 2005

    Huraian:

    Individu boleh menuntut potongan ke atas:

    a. bayaran premium insurans nyawa atau anuiti tangguhan;
    b. caruman kepada kumpulan wang simpanan atau wang pencen
    yang diluluskan seperti caruman yang dibuat oleh pekerja kepada
    Kumpulan Wang Simpanan Pekerja (KWSP) atau caruman
    kepada KWSP oleh orang yang bekerja sendiri seperti mana
    ditakrifkan di bawah Akta Kumpulan Wang Simpanan Pekerja
    1991.
    c. “Insurans” dan “anuiti tangguhan” bermaksud insurans atau anuiti
    tangguhan yang dibeli oleh individu,

    i. atas nyawa sendiri;
    ii.atas nyawa isteri; atau jika individu seorang perempuan atas
    nyawa suaminya; atau
    iii. atas nyawa individu bersama-sama isteri/isteri-isterinya atau
    jika individu itu seorang perempuan atas nyawanya bersama
    suaminya atau isteri/ isteri-isteri kepada suaminya;
    dan, insurans atau anuiti tangguhan hendaklah diikatjanji dengan

    i. sebuah syarikat insurans untuk mendapatkan wang kontan
    atau anuiti tangguhan atau kedua-duanya apabila kematian
    berlaku; atau
    ii. suatu kerajaan, badan awam atau penguasa pengawalan
    mana-mana perniagaan insurans yang dimiliknegarakan.

    d. “Premium” berhubung dengan insurans adalah termasuk caruman
    atau ansuran yang kena dibayar di bawah skim takaful mengikut
    Akta Takaful 1984. Premium atas polisi insurans yang dibeli
    dengan syarikat di luar negeri yang tidak mempunyai cawangan di
    Malaysia juga dianggap sebagai premium yang layak.

    e. Hanya premium potongan insurans yang telah dibayar boleh diberi

    f. Walau bagaimanapun, potongan tidak dibenarkan bagi:
    i. Premium yang belum dibayar walaupun dianggap oleh syarikat
    insurans sebagai telah dibayar disebabkan adanya klausa
    ‘non-forfeiture’ dalam polisi; dan

    ii.
    Premium atau tunggakan yang tidak dibayar yang dibawa ke
    hadapan sebagai hutang dan ditolak daripada wang kontan
    apabila polisi matang atau polisi diserahkan.

    g.
    Hanya caruman wajib kepada kumpulan wang simpanan/pencen
    yang diluluskan sahaja layak diberi potongan disebabkan:
    -kontrak penggajian; atau
    -mengikut peraturan atau undang-undang kecil di bawah skim
    tersebut.

    6.1.15
    Premium insurans pendidikan atau manfaat perubatan – subsek.
    49(1B) ACP
    Jumlah potongan: Sehingga RM3,000.
    Huraian:
    i.
    Polisi pendidikan hendaklah mempunyai kriteria berikut –
    a.
    Polisi yang diambil adalah untuk diri sendiri, pasangan atau anak;
    b.
    Benefisiari polisi adalah anak;
    c.
    Jika orang yang diinsuranskan adalah ibu/bapa, manfaat insurans
    hendaklah hak milik anak sebagai nomini polisi;
    d.
    Jika orang yang diinsuranskan adalah anak,
    -adalah wajib nyawa orang yang membayar premium (ibu/bapa)
    dilindungi (payor benefit rider);
    -jangka masa rider mestilah sama dengan polisi asas;
    -sekiranya rider dipakej bersama dengan polisi asas dengan

    hanya satu premium, kesemua premium yang dibayar
    dibenarkan sebagai potongan; dan
    -sekiranya ibu/bapa tidak layak untuk payor benefit rider,
    premium polisi asas tidak layak mendapat potongan;

    e.
    untuk polisi takaful, peserta adalah ibu/bapa dan manfaat polisi
    mestilah dihibahkan kepada anak;
    f.
    jumlah matang untuk polisi konvensional dan polisi takaful mestilah
    dijadualkan untuk bayaran semasa umur anak di antara 13 dan 25
    tahun.
    ii.
    Polisi perubatan hendaklah mempunyai kriteri berikut a.
    perbelanjaan mestilah berkaitan dengan rawatan perubatan yang
    disebabkan oleh penyakit atau kemalangan atau ketidakupayaan;
    b.
    jangka masa polisi adalah untuk tempoh 12 bulan atau lebih;
    c.
    polisi boleh diperolehi secara berasingan atau sebagai rider
    kepada polisi insurans nyawa. Sekiranya sebagai rider, hanya
    premium rider sahaja yang layak dituntut sebagai potongan;
    d. di mana rider penyakit berat digandingkan dengan polisi asas,
    kesemua premium rider layak dituntut sebagai potongan;
    e. di mana perlindungan penyakit berat dipakej bersama
    perlindungan nyawa/kemalangan persendirian, 60% daripada
    premium layak dituntut sebagai potongan;
    f. pekerja yang membayar premium dalam polisi perubatan
    berkelompok layak mendapat potongan; dan
    g. premium waiver benefit rider dan insurans untuk perbelanjaan
    perubatan dan perjalanan tidak layak mendapat potongan.

  • I’m currently serving my PTPTN Loan after graduated from my tertiary study. Can I claim this as education relief?

    • Hi Chung, this is loan repayment & does not consdier as payment to acquire education, so you can’t claim education relief for these repayment.

  • Hi, how do you calculate the computer purchase for every 3 years? If I’ve claimed the relief in year 2008, does that mean that I can claim this relief in year 2011? Or only in year 2012? Thanks.

  • Hi, I bought a property on 2011 at 250K. S&P sign on May2011 as well.
    I started to pay my loan on Oct2011. Can claim it under housing loan interest tax decution?

    I saw income tax form there only mention “you buy a house before 31 Dec 2010, or if you already bought a house since 10 March 2009.
    Just want to confirm if my S&P was sign on 2011, can I claim it under housing loan section?

  • Understand that one can claim education tax relief on Masters program. Can one claim the same on a Degree program?

    • Hi Anne, yes, the school/course fees for degree courses are tax deductible. Please refer to the following:

      1. relief for fees expended on courses at institutions of higher learning in Malaysia (up to tertiary level) for the purpose of acquiring technical, vocational, industrial, scientific or technological skills or qualifications. (wef YA2001)

      2. relief has been extended to include any course of study up to tertiary level in any institution or professional body in Malaysia recognised by the Government or approved by the Ministry of Finance as the case may be, undertaken for the purpose of acquiring law, accounting skills or qualifications. (wef YA2006)

      3. the relief has been extended to include courses in Islamic Financing. (wef YA2007)

      4. the relief has been extended to any course of study for a degree at Masters and Doctorate level. (wef YA2008)

  • i have 2 properties, i stay in the 1st unit & 2nd unit rented out. However, the rental income still can’t offset with my loan interest & other expenses.
    For the past 5 years, i didn’t submit the 2nd property in my income tax. Now, i wanted to submit but what should i do for the past 5 years omission ? Please advice. TQ

    • Hi Jane, it is quite a common practice in Malaysia for not reporting the rental income received, if the property is held for residential purposes & is rented to individual.

      Technically, you should report whatever that you have received.

  • hi, i have 2 questions here :
    1) i bought a 2nd hand house in 2010 and started to pay for the bank loan in May 2011, can i claim the tax exemption of up to 10K (i’m paying RM1560 per month)?
    2) my husband has a stroke operation last year and the medical fee is above RM100K, can i claim RM5000 under medical for spouse and my husband also claim the RM5000 for medical for himself? Thks !

    • JC, you can only claim any loan interest that you paid for, not principal or the instalment paid. You have to check your loan statement for the loan interest charged by the bank.

      Yes, you & your husband can claim RM5,000 each under the Medical expenses.

  • I have bought a property with vacant possession in end August 2011. I have rented out the property in Dec 2011 but my first month rental has been used to pay the agent fee. Prior to renting out the property, i have done some renovation work to improve the condition of the property. How do i claim for my tax relief for the interest paid on the loan, the renovation cost and also the agent fee? Assuming i have a rental income of RM2k, renovation is RM3k, agent fee is RM2k and interest on loan is RM1.6k. Under which section of the e-filing to do key in the tax relief? thanks!

  • If I study master level on abroad, can I claim education tax relief? Is it only for education fee or include living allowance and housing allowance while study abroad? Is it any course are acceptable on master level? Thanks!

    • Chong, if you are earning income, then the course fee on the master degree will be tax deductible, up to the maximum relief.

      Accommodation & living costs are not deductible and those courses must be recognised by JPA.

      You can check those courses that are recognised by Malaysian Government at http://www.jpa.gov.my.

  • andrew chong

    hi ,

    i receive more than rm6000 traveling allowance for 2011.

    can i deduct the RM6000 from my total yearly income and the difference i fill in the “pengajian” ?

    or is there any space in the BE form under “tuntutan pelepasan ” that allowed me to key in the rm6000 ?

    thanks !

  • Hi , am foreigner and I graduated from (UPM) university Putra Malaysia on Master level can I claim education tax relief?

  • I purchased medical card (hospitalisation)for myself and wife,she is a house wife.Can I claim medical expenses for her and myself?our annual premiums are RM1200 and RM 800 rwspectively,tq

  • hi, may i know what is this “Jumlah Elaun/Perkuisit/Pemberian/Manfaat Yang Dikecualikan Cukai” in the EA form? Let say the amount is RM1000 and my PCB is RM2000, do i combine these 2? If not, where should i put this RM1000 in Borang BE? Thanks

  • How much of subscription payment to professional bodies can we deduct from our salary to arrive at the aggregate income? What is the max?

  • melissa yong

    my husband is a handicapped person and we submit income tax separately. question is can still claim for alimoni and husband kurang upaya claim.
    Thanks.

  • I am from India, and I am employeed in malaysia, I am paying Tax here and I am having and paying my Insurance premium there in India also, I am having all the receipts, So do I able to claim the same here.

  • I bought a education insurance for my daughter which monthly premium is RM400. If I do not claim for the relief under “Insurance premium for education or medical benefit of RM3,000”, can my husband claim for that?

  • If my sister claims RM5,000 on our father medical bills, can I claim RM5,000 on our mother medical bills?

  • hi, pls advise is badminton racket n aballs eligible for tax relief? what about court rental fees? thank u.

    • Hi Crystal, please refer to the following:

      With effective from YA2008, the relief of RM300 for Purchase of Sports Equipment is in respect of purchase of sports equipment for any sport activities as defined under the Sports Development Act 1997. Sports equipment include all type of racquets and balls, treadmill, exercise bike and airwalker but does not include attire and shoes. The claim for the relief must be evidenced by a receipt issued for the purchase.

      Badminton racket = YES
      Badminton balls = YES
      Court rental = NO

  • If one is working oversea (Southeast asia)and paying tax to that country, goes back to Malaysia once a month for a 3-4 days stay, is he eligible to exempt from income tax in Malaysia? Does he need to declare?

    • @Mitsu, that person will be considered working oversea. All income earned outside Malaysia is tax exempted when the money is remitted back to Malaysia.

      That person will be subject to the income tax requirement of the country that he is working for.

      Yes, he needs to declare if he has already opened income tax file with IRB.

  • Hi,

    If I am paying life insurance premium for my child and spouse in another country can I claim exemption?

    Thanks

  • I am a Malaysian. An American company based in Singapore wants to hire me to be based in Malaysia (home based). The CFO told me that I have to self-declare my yearly income tax to the LHDN. Unlike working for a local company, there will be monthly tax deduction from the salary. Moreover, I do not think I will be receiving EA Form at the end of year if I am to work with this American Singapore based company. Hence, would appreciate it if you could advise me on how do I go about declaring my yearly income tax?

  • Hi Angelina,

    I am going to apply for a car loan under my name and the company will fully subsidies the car loan for 5 years. The amount of the car loan is approximately RM1,100 per month.
    Is the amount subject to PCB calculation? If it does, I would like to request the company to add the car allowance as part of income & to pay PCB.
    TQ

    • Yes, Louise, the amount contributed by your company every month shall be considered as part of your monthly income. The amount shall be calculated for PCB consideration.

      PCB deduction is good for both company & staff:

      First, failure to deduct PCB for staff by the company will result in the company being penalised by LHDN.

      Second, monthly deduction via PCB is less impact than by end of the year you have to fork out a big lum sum for tax payment.

  • Is the premium paid for investment-linked education insurance eligible for tax relief up to RM3000?

    • Yes, Kim, as long as it is classified as education insurance (you can refer from the name of insurance in the policy), it can be deductible as Medical Insurance up to max RM3,000.

  • Hi Angelina, Thanks for your reply. I’ve heard that the investment component of the education insurance is not claimable. Perhaps that has been changed.

    • Hi Kim, all education insurance are definitely consist of investment component, as long the policy is stated as education insurance, then it will have no problem.

  • Hi there, is income from fixed deposit taxable in Malaysia?

  • @Curious, interest income received by individuals from deposits placed with all approved financial institutions in Malaysia are exempted from tax.

  • What is the LHDN term & conditions for a tax payer to entitle for deduction of RM6,000 under Disabled person – Bahagian D4 in Form BE?
    How to know he/ she recognised as disabled person?
    He/ She needs to register with any organisation recognised by government?

    • Yes, Berry, disabled person must first obtain OKU certificate from Welfare Department. I personally know 3 friends who possess OKU cert and they told it is quite easy to get one.

      Please apply for there are numerous deserved benefits for disabled person.

  • Can i claim under Computer RM 3,000 with Tablet 10.1 if it is comes in with keyboard?

    • Yes, Kenkok1, ipad or similar tablet with PC functions are classified as computer. Thus, you can claim computer relief whether it comes with or without keyboard.

  • Hi can I claim tax relief under Education Fee for professional certification like PMP or ACCA?

    Tks!

    • Yes, Jon, you can claim these tuition fees as tax relief under Education Fees (Individual).

      • Inder Pal Jaggi

        Hi,

        I did enroll and took PMP course in Year 2011 so i put Tax Relief of RM 5K for Year 2011 which was later access money refund was hold up by Income Tax and when provided all Receipts of Course they approved it and release the money. Now couple of weeks ago they wrote letter to me to re provide the Receipts and upon doing so. They rejected mine Tax Releif for PMP course in 2011..

        Please advice.. as I took this course of mine own as i am a foriegner here and doesn;t qulaify for MDEC / HRDF courses. so took this course of my own.

        As per letter PMP is not an Approved course of Education Ministry which I really cannot accept as same courses is being offered under MDEC and HRDF.. so is that mean that those Govt. Bodies. are supporting unapproved PMP courses…

        Really appreciate your advice on this Thanks.

  • Terrence Goi

    Can i claim tax relief under computer for BESTA Electronics Dictionary?

    • Terrence, I afraid you can’t as that is considered a electronic device with dictionary function, but not Computer function.

  • Hi
    1) Can I claim tax relief for medical insurance premium paid for my wife even though my wife has her own income. She don’t need to claim the tax relief for her own as her income is still below taxable amount. My own medical insurance annual premium is still below RM 3000, so I want to add up my wife portion to maximize the tax relief.

    2) Need clarification on Tax relief for spouse (limited RM 3000). Is this for joint assessment only or as long as you are married , you can claim it? If I assess individually, can I claim RM 3000 tax relief even though my wife has her own income?

    3)I paid with my own money for my master degree in 2012 for two semesters. But as we are allowed to withdraw our EPF from account 2 for education purpose, I get reimbursed the amount that I paid for my master from EPF. Can I claim the amount as tax relief as the EPF is also my money?
    Thanks

  • Hi can I claim tax relief under Education Fee for ACCA exam fees and annual subscription fees? I did not attend tuition class.
    Thank you

  • does the course fee on distance learning (oversea institute) can claim tax relief?

  • I have bought a property in july 2012 n on 15 may 2013, LHPDN actually sent me a letter saying that need to declare income tax. The date for submission is closed so do I stil declare by next yr 2014. Will I be subject to penalisation for not declaring income tax all these years??

  • I have a long term social pass and post submission of required docs i have approval to work in malaysia. If my basic is rm 7000 pm with travel allowance rm 550 pm what tax bracket would i fall under and if i can claim insurance premium paid yearly in india under tax exemption while filing in malaysia. Is rent for house exempt.

  • If a tax payer has 2 step children ( children from his wife’s previous marriage) who are single and above 18 and are pursuing degree programs in local university, can the tax payer claim child relief though they are step children? The tax payer wife is not working.

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