If it is due to VSS, ,retrenchment, then it is non-taxable up to certain limit, which depended on number of years in service.
10k is tax exempted for each year of service.

There is a guideline on this.
http://www.hasil.org.my/bt_goindex.php?bt_...b0b874293c5ac42

I do not think there is a column that separate out the taxable and non-taxable severance payment.
If you fill up the column (compensation of loss employment), it is added into your total taxable income.

There is no place to fill in non-taxable income or separate out the non-taxable part, if not mistaken.

The best is to consult LHDN officer regarding the severance payment situation, as you need to ensure it is fulfilling the non-taxable condition as well as how to file.

In the meantimes, keep the retrenchment documentation and payment record for future reference.

Without knowing the exact details, to be fair, it is impossible for other to comment too much, but there are expenses that are not tax deductible.

Profit figure is not a solely final figure to be taxed upon.

What you paid, what you claim.

If the rebates lower down your net pay, then based on the lower net paid amount.

C is receiving rental income based on the B's documentation (since B is a company, hence its account needed to be audited), while B may be receiving tax deduction in the form of allowance/expenses)

And based on tax ruling, rental income is subjected to tax.

So C needs to report its income received from B.

Basically for C, yes.

For above situation, it has nothing to do with A, (as even with the rental income, it is still doesn't reach the taxable threshold),
the issue is on C who needs to declare the rental income.

Yes, if the person has no file before.

But if the person filed before, even the particular year income below the taxable threshold, one still needs to continue to file each year.

It is always based on invoice issuing date.

Car needs to be under company name before it can be justified under business usage.

Yes, once you have a file, you need to continue to submit every year disregard whether the income is under taxable level or not.

Yes.

The bank transaction
+
Contact or agreement made through whatever be it email, FB etc, payment advice by the payor etc

are the proof of source of income.

Invoice/receipt has the figure of net pay you need to make.

Your net pay = entitled claim.

You don't claim Rm78.

You just entitled Rm78 tax relief.

Follow the invoice, you need to have the RM78 stated in the invoice is for internet plan.


Always follow the policy owner.
Every beginning of the year insurance companies do send out insurance policy statement for tax purposes, the one entitled the relief is the name printed on the statement.

Only life insurance is bundled with EPF.
2 added together max is 6k, not 12k.

Medical insurance is in with other relief section together with education insurance one that max at 3K.

You need to assured which insurance type.
The insurance statement does clearly show the breakdown of the nature of your policy and amount of it.

You claimed the relief based on the statement amount, not your premium paid.
Eg. of statement
Insurance xyz (life) - Rm xxxx
Insurance abc (medical) - RM xxxx

Yes, it is counted.

The 6K relief is for total EPF + Life insurance.

Yes.
or adding 1k life insurance premium.

All income counted, unless it is tax exempted.

Commission, rental/side income are taxable income.

Your income is above the requirement threshold and need to be filed.

Normally when company distributes the payment, they will issue a voucher for receiver to sign, get a copy of the voucher.
Voucher + bank statement = your income documents.

Contractual work/payment may not under company payroll aka they are not employee of the company so PCB is not applied, instead contractor themselves need to file CP500 themselves.