Perhaps there are some deductions you made wrongly or not accepted by LHDN. They corrected it and come up with the new figure.

To satisfy your curiosity, you can goto LHDN where your file is kept, ask for officer to take out your file and explain the deductions/corrections to you.

As a tax payer, you have the right to ask them.

Just my advise, since you are there, they might audit you on the spot So, be prepared if they start asking you to show/bring receipts/proof.

Yes, I received tel call before. They call me, ask me to come in audit several years of my income tax submission. I've to bring all the relevant original copies, receipts, EA form, salary slips, etc.

I've to go Jalan Duta LHDN, take a queue number and meet in a room. Then the fellow interview/ask, by looking at my original copies submissions (in their records) for latest few years. Yes, they do keep all the documents in order, i.e. those I submitted previously, including receipts.

Since I don't try to evade tax, and have everything in order, all done in 20 minutes.


Your case may be different though.

I already received my Prudential receipt today

vin_ann,

Refer attached PDF, item D8C (page 6/12)

D8C PURCHASE OF SPORTS EQUIPMENT


I got this document from LHDN/Hasil website in Mar 2009 (for Year of Assessment 2008). However, when I try to find this document in current LHDN website, it is not there, except this (item #11).

Therefore, assuming no changes since then, sports attire are not eligible for tax relief.



Attached File(s)
 Explanatory_Notes_BE_2008.pdf ( 185.34k ) Number of downloads: 3813

Uploaded the BM version as well:

D8C PEMBELIAN PERALATAN SUKAN UNTUK AKTIVITI SUKAN


Attached File(s)
 Nota_Penerangan_BE_2008.pdf ( 212.61k ) Number of downloads: 206

My friend late submission in Aug, fine RM50. In your case, you may submit first. The fine will not be a lot. Either RM50-100 only, since you are not within taxable range.

Possible.

If only it is approved charity that falls under the guideline of income tax (Approved Institutions or Organisations). If you donate stuff worth XXXX to approved-charity, then you may ask them to write you a receipt for it (but must have something like Income Tax Exempted under Section 44(6) of Income Tax Act 1967 Ref: JHDN 01/35/42/51/179-x.xxxx Govt. Gazette No: xxxx )

The receipt cannot be simply buy from Popular bookshop type receipt, unless it is chopped by the charity with income tax approval reference)

When you buy the thing, you will have the receipt. Pass to them.

If it is your own company stuff, ask your accounts dept to issue DO + Invoice (or pro-forma)

Also, it all depends on the charity/organisation IF they willing to issue receipt to you. After all, the person who donate, is for charity, not to dilly-dally for all other stuff (like the receipt).

If the person who ask this question, the priority is for the receipt rather than donation, then might as well choose any other charity that is already on the income tax approved list, simple.

It's subjective, depending on the individual and the organisation, the people or network you know, whether they willing to help or not, to provide you the receipt. Or you may want to ask first before donating, tell them frankly you want the receipt for tax purpose.

Also, you must ask/check if the organisation is under the approved list or not. Otherwise, they give you Popular-receipt, you can't use it for tax claim purpose also.

Simple.

You donate to Charity A. The person issue normal Popular-receipt, with no mention of e.g. "Income Tax Exempted under Section 44(6) of Income Tax Act 1967 Ref: JHDN 01/35/42/51/179-x.xxxx Govt. Gazette No: xxxx"
You cannot use it for tax deduction.

I donate to Charity A. The person issue same normal Popular-receipt, but remember to chop it with their rubber-stamp on "Income Tax Exempted under Section 44(6) of Income Tax Act 1967 Ref: JHDN 01/35/42/51/179-x.xxxx Govt. Gazette No: xxxx"
I can use it for tax deduction.

When audited by tax department, your receipt is not valid for tax deduction, unless you go back and get the chop/stamp.

This is assuming Charity A is under LHDN approved list.

The answer to your high-lighted portion, is my answer to the person who asked about donating goods/food and would request a receipt. If you say you donate rmXXX amount of goods/food to a charity, and you don't know anyone there (or they don't know you), most likely they will not issue you a receipt if you just say it is worth RM1k, without proof. Even if you have proof, they still may not want to issue you receipt, due to the ambiguity of the goods. Near expiry date ? problem or not ? etc. Even if you demand for receipt, they may say no receipt, either you donate it or take it back if you so troublesome want receipt.

If I'm already kam-ching with the charity and their people, even donating discounted goods/food at RM1k, I can still ask the person to write me rm1.5k full-price receipt for tax deduction.

Get the point ?

Again, it is assuming the charity is in LHDN list.

Correct, that's the main point

However, for income tax sake, we're discussing on the receipt is priority, donation secondary.

Generally limited to 7% of aggregate income.

Kicap