Of course NO!

Who told you that for SSPN, they take the outstanding balance for tax relief purpose.

For SSPN, you need to use net deposit (tabungan bersih) NOT the balance of the starting year of assessment.
Meaning, each you need to deposit a fresh fund in order to claim for tax relief.



http://www.hasil.gov.my/bt_goindex.php?bt_...nit=1&bt_sequ=1

No trick.
PRS is tied to your PPA account.
If they want to audit, it's so easy to access your PRS statement from PPA.

It's your decision. I'm not influencing you.
I'm stating the fact.
Those auditors are human; they may overlook too.

Anyhow, I should say that PRS annual statement is a consolidate statement which doesn't break to contribution year.
The consolidated statement only breaks down to PRS provider level.
For tax relief purpose, you should use the annual statement from the PRS provider/fund house.

if you claimed for tax deduction for the year you did not contribute...in the eye of the lhdn...itu salah denda for that year involved.