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Personal relief and tax rebates - Coggle Diagram
Personal relief and tax rebates
Self relief
Can be claimed by
A resident individual
A married woman who did not elect for combined assessment
A hindu joint family
Further
Given to disabled individual
Additional of RM6000 so total RM15000 instead of RM9000
Individual certified in writing by the Department of Social Welfare to be a disabled person
Married individual
RM9000 if their income is taxed separately
RM9000
Medical expenses for parent (natural or foster)
It must be evidenced by a receipt issued by a medical practitioner
Separate assessment
Spouse can claim up to RM5000 for their parents too
Up to RM5000
Medical expenses that qualify for deduction
Medical care and treatment provided by a nursing home
Special needs or carer expenses
Dental treatment limited to
Tooth extraction
Filling
Scaling and cleaning
Excludes
Cosmetic dental treatment expenses
Teeth restoration
Replacement involving root canal
Crowning
Dentures
Parent resident in Malaysia, who suffers from disease or with physical or mental disabilities and who need regular treatment
Qualifying expenses
Treatment and medical expenses supported with receipts issued by registered medical centers, pharmacies and licensed medical stores
Care of the parent supported by receipts or written cert by carers. Carers exclude the person claiming, spouse and their children. If foreign, then must have visa/ work permit
Special needs for parent certified by qualified medical practitioners in Malaysia
Deduction for parental care
RM1500 for each parent
Conditions
No claim or relief for medical expense and care for parent of RM5000
Parent refers to legitimate natural parents or foster, subject to max of 2 persons
Parents are aged 60 and above
Parent are tax resident in Malaysia
Parent have annual income not exceeding RM24000 per annum for each parent
Where two or more individuals claiming relief on the same parent, there shall be allowed to each of those individuals a deduction equally apportioned to the number of individuals claiming
Basic supporting equipment for use by a disabled person
Up to RM6000
For the person or his wife for personal use of either of them or the use of child, parent, spouse
Includes
Haemodialysis machine
Wheelchair
Artificial leg
Hearing aid
Excludes
Spectacles
Optical lenses
Course of study
Up to RM7000
Any course of study in any recognised insstitution in Malaysia
For the purpose of acquiring skills in law, accounting, technical, vocational industrial fields. scientific or technological skills or qualifications and courses in Islamic funding
Medical expenses for serious disease
Up to RM6000
Incurred by them who is suffering from serious disease
The taxpayer
His spouse
His children
Example
AIDS
Parkinson
Cancer
Renal failure
Leukemia and others
Need to provide receipts and cert by a medical practitioner that treatment has been provided for such disease
Medical check-up
Full medical check-up
Which includes
A physical examination such as eye, ENT, chest, heart, breast, abdomen, hand, foot, weight, blood pressure
Blood and urine test
A discussion with the physician conducting test on the results of the examination
Excludes
Lab test (blood, urine, ex-ray)
Up to RM500 for an individual or his wife or child
Provided that it is endorsed by receipts issued by the relevant person
The expenses from this relief together with the one under serious disease shall not exceed RM6000
Replacement for lifestyle allowance
Purchase of books
For personal, wife, child
Up to RM1000
Excludes newspapers and band reading materials
Purchase of computer
Up to RM3000 is given once in every 3 years
Combined assessment
Each is eligible
Purchase of sport equipment
Up to RM300
Evidence by receipt
For any kind of sports activities under Sports Development Act 1997
Excludes shoes and sport attire
Lifestyle allowance from 2017
For those 3 categories excluding motorised two-wheel bicycle
Up to RM2500
Include newspaper, smartphone, tablet, internet subs, gym membership
Amount deposited into national education saving scheme (SSPN)
Relief up to RM8000 (Before was RM6000)
Established by PTPTN
Contribution to SOCSO
Up to RM250
Fees paid to child care centers and kindergartens
Up to RM1000
Aged up to 6 years
Can be claimed by either parent
Purchase of breastfeeding equipment
Up to RM1000
Can either be
Purchase of complete set, or
Separate parts
Eligible for
Woman taxpayer with children up to 2 years