QUOTE(yhtan @ Apr 11 2011, 09:16 PM)
if i'm not mistaken is limited to RM2,400 p.a.
Here you go:
QUOTE
Tax Exempt Employee’s Benefit : Allowances
Employer provides the following tax benefits to the employees during 1.1.2009 – 31.12.2009 will be tax deductible against their business income and yet exempted
from tax on employees.
(a) Petrol card / petrol allowance / travel allowance
Employer providing petrol card, petrol allowance or travelling allowance to employees to travel from home to work place or office will be allowed up to
RM2,400 a year.
(b) Meal allowance for working overtime, travelling outstation.
© Parking allowance
(d) Medical treatment to employees, spouse and children to include traditional medicines such as avurvedic, acupuncture.
(e) Interest subsidies on housing, car and education. The total loan amount is restricted to RM300,000.
(f) Child care allowance up to RM2,400 a year.
(g) Employers’ product or services which can be provided
a. Free
b. At a discount which must not exceed RM1,000 a year
Employer involving in manufacturing of food, car accessories may consider providing its product to employee to release their cost of living in this economic
slowdown.
These allowances need to be disclosed in the Form EA as tax exempt benefit although it is not taxable on employees.
QUOTE
Official Duties – Travelling Allowance
Employer proving petrol card, petrol allowance or travelling allowance to salary personnel, reporter and other employees to carry out official duties. This form of
allowance is taxable on the employee and reflected in their respective EA Form. Employee must keep record on the actual expenses incurred in relation to official
duties and set off the amount incurred against the allowance received. This add burden and responsibility on the employee. The records have to keep for a period of
7 years.
Employees may end up paying additional tax under the self assessment system if they report the employment income as per EA Form without deducting the actual
travelling expenses incurred on official duty to carry out the employers’ business. In the calendar 2009 petrol card, petrol allowance, travel allowance and toll card
for official duties up to RM6,000 a year will be tax exempt. Must be reasonable and justifiable depending on the nature of work and This would mean that employer will exclude RM6,000 a year from the taxable income of employees as reported in the EA Form. However, the employer needs to provide this RM6,000 as tax exempt benefit in the EA Form.
Employees receiving this amount which does not exceed RM6,000 a year will no longer be required to keep the required receipts to substantiate their claim. However, if the employer providing:
(a) Petrol card } for official duties
(b) Petrol allowance } for official duties
© Travelling allowance } for official duties
(d) Toll card } for official duties
exceed RM6,000 a year, the employer is required to report in Form EA in two sections:
(a) Tax exempt benefits RM6,000
(b) Part of taxable employment income
⎯ Salary
⎯ Bonus
⎯ Entertainment allowance
⎯ *Petrol/travelling/ toll - amount in excess of RM6,000
Employee is now facing the dilemma again. She is now required to keep all receipts to substantiate her claims.
This post has been edited by David83: Apr 11 2011, 09:34 PM 
Apr 11 2011, 12:24 AM
Quote
If yes, it under which category? 
Suami/Isteri/ Alimoni = Husband OR Wife OR alimony. This relief is for those who are eligible for spouse relief ie spouse not working or opting for combined assessment. Not only for ex wife's. PS alimony is NOT for child support. Child support is not eligible for this relief.
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