T&C
http://malaysiataxexperience.blogspot.com/...ya-2016_12.htmlsome of the info from that link....
With effect from YA 2016 until 2020, relief of RM1,500 given for a father and a mother respectively. This relief can be shared with other siblings provided that the total relief claimed shall not exceed RM1,500 for each parent.
Conditions for claim:
(i) An individual who is qualified to claim this relief is a legitimate child or legally adopted child. Claim for this relief is NOT allowed in respect of step-parents.
(ii) The individual did NOT claim medical treatment, special needs and carer expenses expended for his parents under paragraph 46(1)© of ITA 1967 for the same year.
(iii) The allowable relief is RM1,500 for only one mother and RM1,500 for only one father. If more than one individual claim this relief, the amount of relief has to be equally apportioned according to the number of individuals who claim in respect of the same parent.
(iv) The mother and / or father is 60 years of age and above at any time in the year concerned, and resident in Malaysia.
(v) The annual income of each parent does NOT exceed RM24,000 for that year of assessment.
(vi) If more than one individual claim this relief, Working Sheet HK-15 of the Form BE Guidebook has to be completed and kept for future reference / inspection by LHDNM, when required
holy wow... i didnt know this