No.
|
Individual Relief Types
|
Amount (RM)
|
1
|
Self
and Dependent
|
9000
|
2
|
Disabled
Individual
|
6000
|
3
|
Husband/Wife/Alimony
payment
|
4000
(Limited)
|
4
|
Disabled
Wife/ Husband
|
3500
|
5
|
Education
Fees (Self)
(i)
Other than a degree at Masters or Doctorate
level-for acquiring law, accounting, Islamic financing, technical,
vocational, industrial, scientifiv or technological skills or qualifications;
(ii)
Degree at Masters or Doctorate level-for acquiring
any skills or qualification
|
7000
(Limited)
|
6
|
Medical
expenses for parents
OR
Parental
Care
Limited
1500 for only one mother
Limited
1500 for only one father
(Age
more than 60 years old, income not exceed RM24,000 per annum)
|
5000
(Limited)
OR
3000
(Limited)
|
7
|
Basic
supporting equipment for disabled self, spouse, child or parent
|
6000
(Limited)
|
8
|
Medical
expenses for serious diseases for self, spouse or child
|
6000
(Limited)
|
9
|
Complete
medical examination for self, spouse, child
|
500
(Limited)
|
10
|
Ordinary
child relief
|
2000
|
11
|
Each
unmarried child of 18 years and above who is receiving full time education (“A-Level”,
certificate, matriculation or preparatory courses).
|
2000
|
12
|
Each
unmarried child of 18 years and above that:
(i)
Receiving further education in Malaysia in respect
of an award of diploma or higher (excuding matriculation/preparatory courses).
(ii)
Receiving further education outside Malaysia in
respect of and award of degree or its equivalent (including Master or
Doctorate).
(iii)
The instruction and educational establishment
shall be approved by the relevant government authority.
|
8000
|
13
|
Disabled
child
|
6000
|
14
|
Disabled
child age 18 years old and above, not married and pursuing diplomas or above
qualification in Malaysia @ bachelor degree or above
|
14000
|
15
|
Purchase
of breasfeeding equipment
|
1000
(Limited)
|
16
|
Child
care fees to a child care centre of kindergarten
|
1000
(Limited)
|
17
|
Life
Insurance and EPF including not through salary deduction
|
7000
|
18
|
Insurance
premium for education or medical benefit inclusing not through salary
deduction
|
3000
(Limited)
|
19
|
Contribution
to the Social Security Organization (SOCSO)
|
250
(Limited)
|
20
|
Net
saving in SSPN’s scheme
|
8000
(Limited)
|
21
|
Lifestyle
:
(i)
Purchase of books journals, magazines, printed
newspaper and other similar publications (except banned reading materials)
for self, spouse or child;
(ii)
Purchase of a personal computer, smartphone or
tablet for self, spouse or child;
(iii)
Purchase of sports equipment for any sports
activity as defined under the Sports Development Act 1997 (excluding
motorized two-wheel bicycles) and gym memberships for self, spouse or child;
and
(iv)
Payment of monthly bill for internet subscription
|
2500
(Limited)
|
22
|
Deffered
Annuity and Private Retirement Scheme (PRS) – with effect from year assessment
2012 until year assessment 2021
|
3000
(Limited)
|
23
|
Interest
expended to finance purchase of residential property. Relief of up to
RM10,000 a year for three consecutive years from the first year the interest
is paid.
Subject
to the following conditions :
(i)
The taxpayer is a Malaysian citizen and a
resident;
(ii)
Limited to one residential unit
(iii)
The sale and purchase agreement is signed between
10th march 2009 and 31st December 2010
(iv)
The residential property is not rented out
Where
:
(a)
2 or more individuals are eligible to claim relief
for the same property;
(b)
Total interest expended by those individuals
exceeds the allowable amount for that year. Each individuals is allowed an
amount of relief for each year based on the following formula:
A x B / C
Where;
A = Total interest allowable in the
relevant year;
B = Total interest expended by the
relevant individual in the relevant year
C = Total interest expended by all the
individual
|
10,000
(Limited)
|
Kesemua tax relief ni boleh claim kalau ada dokumen2(bukti) dia tau.. So simpan tau kesemua dokumen yang berkaitan..😘
Tapi uolls jgn risau mende ni smua dah ada dlm e-filling.. Goodluck 💓💕
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