it's part of salary (employment income)

what medical card?? pls elaborate further

medical car under personal policy or group policy (company benefit)?

don't you have form EA?

then it's perquisites which should be declared in Form EA

Perquisites are employment income, same as benefit in kind
can refer public rulings below

https://phl.hasil.gov.my/pdf/pdfam/PR_11_2019.pdf
https://phl.hasil.gov.my/pdf/pdfam/PR_05_2019_2.pdf
6.8 Insurance premiums
6.8.1 Where the employer pays the annual insurance premium for an
insurance scheme in which the employee, members of his family or his
nominee is appointed as the beneficiary to the policy, the amount of
annual premium is a perquisite to the employee.
6.8.2 However, certain insurance premiums or contributions paid by the
employer are not considered as perquisites to the employee and
therefore are not taxable on him. Such insurance premiums are –
(a) Insurance premiums which are obligatory for foreign workers as
a replacement to SOCSO contributions.
(b) Group insurance premiums to cover workers in the event of an
injury or accident.
© Insurance premiums on insurance policies under the
Aviation/Airline Travel Insurance for employees for coverage of
employees for travelling on official duty.
(d) Contributions by employer to the health care management
organisation for payment of the medical and treatment costs of
employees.

Who is the owner of the policy?

if it's in your EA then you have to declare

From BE explanatory notes 2024.

https://www.hasil.gov.my/media/i3xpkyx4/exp...es_be2024_2.pdf

Looks like into salary

Btw, perhaps can claim tax relief?

As Salary

IF follow this site, ...

https://taxpod.com.my/articles/medical-expe...-tax-deduction/

Receipt under whose name?

Medical treatment, dental treatment, complete medical examination, special
needs or carer expenses incurred on parents is allowed as a deduction up to
RM8,000.
Complete medical examination expenses are allowed as a deduction up to
RM1,000.
Parents refer to natural parents or foster parents where the individual is an
adopted child. Parents shall be individuals resident in Malaysia
Expenses on medical treatment for parents which qualify for deduction include:
(i) Medical treatment, complete medical examination or special needs -
must be evidenced by a medical practitioner registered with Malaysian
Medical Council (MMC) certifying that the medical condition of parents
requires medical treatment, complete medical examination or special
needs and is supported by an official receipt. Medical treatment and
complete medical examination must be provided in Malaysia.

https://www.hasil.gov.my/media/i3xpkyx4/exp...es_be2024_2.pdf

Why i received email and checked mytax portal both shown refund done but i haven't received the money in my MBB account?

IBG if same day (Mon-Fri) transfer before 5pm you shall get the money the same day by 11:00pm latest. Else next business day 11am.