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 Income Tax Issues v4, Scope: e-BE and eB only

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:XO
post Mar 29 2019, 12:13 PM

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Junior Member
96 posts

Joined: Feb 2011
Hi, I have some questions.

Scenario:

I am working with government as a full time pharmacist. For this employment income, i have no issue as I know the transportation cannot be claimed because we have elaun sara hidup etc.

I am also working as locum in retail pharmacy. I have to spend Rm300 to get license to practice in the pharmacy. I took grab to and from work. Sometimes driving. Is the expenses (travelling and license) can be deducted from the locum gross income?

I called to LHDN care line. I was informed that locum is penggajian and we cannot deduct expenses compared to those doing grab business.

May I know any sifu here have any comment on this? Thanks in advance

If based on this nota penerangan, it sounds like yes, i can deduct for my expenses?
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This post has been edited by :XO: Mar 29 2019, 12:19 PM
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post Mar 29 2019, 10:14 PM

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QUOTE(MUM @ Mar 29 2019, 12:36 PM)
that nota penerangan is same as posted in the top page...thus there are some comment about it...

not an expert in this...but I think travelling expenses to work cannot be deducted from gross income for personal tax...i think YES for business tax

but about the license fees...... hmm.gif i know some other professioal fees can be claimed....
Q 17, page 4
http://lampiran1.hasil.gov.my/pdf/pdfam/FA..._01042011_1.pdf

just that I am not sure about yours.....
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QUOTE(cherroy @ Mar 29 2019, 03:11 PM)
Only if you register a business and receive those income through the business entity.

Personal employment income whether full time or part time, it is the same.
If full time job cannot claim those expenses, then it is same for part time.

Those deductibles stated eg.
Your employer pay your an amount of travel allowances because you are need to travel to perform your job. Then specific amount of travel allowance is tax deductible.
Doing grab is a business, not employment.
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I have FOUND the answer!

http://lampiran1.hasil.gov.my/pdf/pdfam/BE...Guidebook_2.pdf
HK-2 : COMPUTATION OF STATUTORY INCOME FROM EMPLOYMENT
Below F. TOTAL GROSS EMPLOYMENT INCOME (A to E)
LESS:
G. Subscriptions to professional bodies
H. Entertainment expenditure
(restricted—section 38A)
J. Travelling expenditure


QUOTE
Subscriptions Compulsory membership subscriptions paid to professional - -
to professional bodies to ensure the continuance of a professional standing
bodies and practice such as those paid by those in the medical and
legal profession.


QUOTE
Travelling Travelling expenditure wholly and exclusively incurred in the - -
expenditure production of gross employment income is deductible.
1. The full amount of allowance must be included in the gross
employment income irrespective of whether this expenditure
is wholly or partly deductible.
2. Reimbursements received from the employer in respect
of travelling is neither liable to tax nor deductible.
3. Travelling expenditure is not deductible if incurred in
travelling to and from the house and place of work.
Example :
Annual salary RM30,000
Annual travelling allowance RM 6,000
Amount expended on travelling in the discharge of official
duties is RM5,000.
Amount of deduction allowed is RM5,000.
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