QUOTE(Catherine85 @ Apr 4 2017, 12:19 AM)
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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. Evidence or proof of payment is the receipt or tax invoice under the name of taxpayer; not method of payment. During audit, what the tax officer wants to see is receipt or tax invoice.
2. If folding bicycle is listed under approved sports, then you can claim it. You can only claim for sports equipment and its consumable. Take badminton as an example, badminton is under the list of approved sports by LHDN, its equipment is racket and shuttlecocks are the consumables. Both racquet and shuttlecocks are claimable for tax relief.
3. Same as (1), you need receipt or tax invoice under the name of taxpayer. In the event when the shop is not able to put tax payer name, CASH receipt is accepted.
4. Supplement is not entitled for claim. Only treatment, consultation fee and prescription from clinic/hospital/doctor are eligible for claim. This also include dental and nurse care.
5. Doesn't matter as long as receipt or tax invoice under the name of taxpayer.