After reading it through from page70 until page 105, I found the answers for my queries:
1. Is CPA eligible for tax relief under education fee?
Ans: No, only MICPA and MIA are the recognized professional bodies for accounting division.
2. CPA annual subscription fees is deductible?
Ans: Yes, self deduction from total employment income and have to retain the receipt.
3. Medical fees for parents, does it including glaucoma?
Ans: As long as you can prove the treatment is received by your parent and provided by a medical practitoner registered under MMC and if payment is made by you, you have to request a verification from doctor saying that you paid the amount.
4. Is Mobile Package deductible for internet subscription?
Ans: Only the internet portion is allowed.
Other than these, I would like to ask:
1. My house internet streamyx package is registered under my brother name as it was shifted from old house. Currently, I am paying for it. Can I claim? (Evidence of payment is there using internet bill payment transfer)
2. If sportswear, swimsuit and sportshoes are non-claimable, can I claim the folding bicycle that I purchased in overseas using cash and also the safety helmet for cyclist that purchased in Malaysia?
3. Laptop was purchased in year 2016 but I get my brother to quote, assemble and receive the shipping for me. Name indicated is my brother name but he is a student. Can I claim the amount if payment is from my bank transfer to my brother, and from my brother to the seller?
4. Special needs for parent (under medical treatment part), do I need to get the doctor to verify every year that my mother needs the supplements for her health condition? Makanan berkhasiat, does it include the vitamins or health products only?
5. Books purchased overseas are stated in foreign language and currency (receipts). Can I still claim?
Thank you in advance.
1. Not Eligible to claim lifestyle relief for YA2017, not under your name at all. YA 2016 does not have internet relief.
2. Bicycle can claim sports relief for YA 2016, maximum RM300
3. Name under your brother, it will be risky when audit, might penalize u if they detect it.
4. Yes need doctor to verify, i do not think supplement is consider as medical treatment. Read the link below F2A.
5. Book purchase oversea can claim as RM1k book relief, convert back to RM based on credit card statement amount.