15. Suami/Isteri/Bayaran alimoni kepada bekas isteri 3,000 (Terhad)

alimony means a husband's or wife's court-ordered provision for a spouse after separation or divorce.

SUAMI / ISTERI / BAYARAN ALIMONI KEPADA BEKAS ISTERI

Pelepasan suami diberi sebanyak RM3,000 bagi suami yang tiada punca pendapatan/tiada jumlah pendapatan atau suami memilih taksiran bersama. Seksyen 45A

Pelepasan diberi sebanyak RM3,000 bagi isteri yang tinggal bersama dalam tahun asas, isteri tiada punca pendapatan/jumlah pendapatan atau isteri memilih taksiran bersama. Perenggan 47(1)(a)

Bayaran nafkah kepada bekas isteri layak untuk pelepasan tetapi jumlah pelepasan untuk isteri dan bayaran alimoni kepada bekas isteri adalah terhad kepada RM3,000. Bayaran nafkah secara sukarela kepada bekas isteri di bawah perjanjian bersama tanpa sebarang perjanjian rasmi tidak layak dituntut sebagai potongan. Subseksyen 47(2) dan 47(3)

Really need your guys advise, if I am self-employment and dont have company in Malaysia;

1) EPF self-contribute can claim under 'Life insurance dan EPF INCLUDING not through salary deduction RM3000' for tax relief?
2) Let’s say I claimed computer tax relief RM3,000 on 2015 (every 3yrs that one). In 2017 I bought again new laptop RM3000, can I deduct it under 'Lifestyle RM2,500' even last claim is on 2015 (not more than 3yrs yet).

Thank you for your advise

My understanding is same as u guys.. it should based on year of receipt.. in fact, I submitted the tax for my mum who retired.. n she receive letter from her co in Apr18 on bonus for 2017, but she has yet to receive the money as of now. The co asked her to do tax clearance with IRB only HR will release the bonus to her. So, today she went to IRB n show the bonus letter to IRB for tax clearance, the IRB officer add the bonus yet to receive to her YA2017 income. So I wonder y IRB treat that income yet to receive as 2017 income. Coz income should based on year of received for individual

Guys/Gal, 1 question here.

I have recently received a notice for payment of unpaid taxes and prompt me to pay for the tax.

Penalty for 112(3), fail for form submission.

Problem is my PCB had covered the taxable amount for the year as per shown in BE form to be excess payment.

Does PCB is invalid if I don't submit my form ?

Tax deduction eligibility for donation is capped at 7% of your annual aggregate income.
You're right!

Hi All,

2017 I bought an office property and rented it to a company. Pintu Cukai and Fire Insurance paid by me.

Example (for year 2017): Rental Income (year) = 120,000 ; Fire insurance = 2,000 ; Cukai Pintu = 5,000 ; Loan Interest = 20,000

Can I file insurance, instalment, and cukai pintu as expenses (under PCB)?

Statutory income from rents = 120,000
PCB = 2000 + 5000 + 20,000 + my own employment income

Like that???