BTW, how do you know printer is definitely not allowed?  it would be normal if someone purchase a new PC with a printer as well.

This is it

oh, ok!

what will you do with the above invoice if your client asks you to claim the relief?

LOL! you dare not claim the LCD TV but you dare to make full claim on this invoice which has included broadband subscription  

you were answering to the correct one but sometimes don't underestimate the knowledge of the IRB officers, once they read the invoice in detailed and the market value of the notebook could not reach 3k, then the trouble will arise (even though the face value is 4k)

the invoice clearly stated 1MB unlimited broadband access

let's pray that the officer is blind...

haha ...abt the LCD TV, if the invoice only stated "LCD" , without word "TV" , should be safe lo hehehe

it's simple, just tell the shop to include the printer cost in to the computer hardwares cost. then list the printer as freebie.  then your problem is solved!

@nothingz: Under Section 46(1)(j), A tax rebate of RM3,000 given once in every 3 years to an individual for the purchase of a personal computer for family use. Effective Date, Year of Assessment 2007.

So, A personal Computer is refer as a set of Desktop Computer, Laptop Computer & Handheld Computer. Printer is an Hardware and definitely cannot be included for tax deduction as the IRB does not states that "Hardware" can be claim under computer Relief.

@Turnip. A PC without a Monitor cannot be claimed because it's not a PC anymore. It is known as a Hardware too. A Personal Computer must contain a Monitor, a CPU, a Key Board and a Speaker in a Single Receipt. Therefore, if Your bought a new Hard Disk for your computer, I'm sorry, they are not included for Tax deduction too.

This Explanation Does not created By me nor my Audit Firm's Auditor. It's explained by A Fellow Member of The Association of Chartered Certified Accountants (FCCA) in a Practical Auditing which will be held every year when there is Amendments in Income Tax.

FYI: You cannot Simply put Something for claim as "Worth a Try" because IF IRB discovered a Mistakes in Your Tax Computation, you will be in a very Big trouble. If they take it easy on you, they will penalize u for the Year only. If they took it seriously, they will not only penalize you for that year only, they will penalize every previous 10 years. That is why we need to refer a Auditor for Advice before we Submit our Form B/BE. Therefore, All others Personal Reliefs must exactly same with the Legislation. Even a small amount is counted (You know how Poor our government now right?).

for pc rebate, can wife claim if the pc receipt is in husband name?
same with sports equiptment? if receipt under husband name, can wife claim?

wife has been called for query by incum tax deprt
somemore the book receipts some lost as we claimed almost rm600. will income tax fine us since cannot produce receipts?

For PC rebate, does Ipad, tablet PC or netbook are enttiled?

Or it must be a full fledge PC or laptop?

In the case of iPad, one simple question should be answered:
A: Does it only have computer features?
OR
B: Does it also have handphone features in addition to computer features?

If the answer is A, this means the purchaser is entitled to the RM3,000 relief (categorised as a personal computer). But, if the answer is B, the purchaser is not entitled to the RM3,000 relief since it cannot be categorised as a personal computer.

Yes, as long as the iPAD cannot perform two-way telecommunication it is not considered a mobile/handphone device.

From our humble knowledge we would like to share the feedback that this personal purchase (if not under your company) is not tax deduct-able under the LHDN as an iPad is not a computer in it s functions.

Nah, what I meant is that if I had checked properly, I would have bought my comp in 2011 instead of 2010

You should only worry when you have not subscribed to full year and yet wish to claim for the relief 

D12 Payment of broadband subscription

An amount limited to a maximum of RM500 is deductible
in respect of expenses expended by the individual for the
subcription payment of broadband subscription under the individual’s
name. This deduction is only allowed for Years of Assessment 2010, 2011 and 2012.
Paragraph 46(1)(m)