Here's a list of personal relief which might help you :
This only apply to resident individuals. These relief are not available to you if you're not an resident individual.
Section 46
a) Personal relief : RM8000
b) (i) Medical expense for parents : RM5000(max)
(ii) Medical expense for taxpayer(you), spouse and children in respect of serious diseases : RM5000(max)*
c) Basic supporting equipment(i.e. wheelchairs, crutches for disabled taxpayers, spouse or child) : RM 5000
d) Disabled tax payer(Hopefully you don't make yourself one) : RM6000
e) Fees for education in law, accounting, technological, vocational or industrial fields scientific and ICT : RM5000(max)
f) Expense on a complete medical examination : RM500(max)*
g) Purchase of books : RM700
*Total of (f) and (b)(ii) should not exceed RM5000
Section 47
a) Wife/Husband relief(Only for combined assesment) : RM3000
b) Alimony payment(only males can claim) : RM 3000
c) Disabled person(only for combined assesment) : RM 3500
Section 48
This section covers reliefs related to your child/children
a) Normal relief : RM1000 per child
b) Disabled child : RM5000 per disabled child
c) 1) For child studying in overseas(degree level and above) : RM4000
2) For child studying in local institution(Diploma level and above) : RM4000
d) Disabled child satisfying criteria (C) above : RM9000
Section 49
a) EPF & Life insurance premium : RM6000
b) Medical and education premium : RM 3000
c) Purchase of an insurance policy utilising his credit in his EPF account : RM1000
There you go...Please keep in mind once you reduce your chargeable income till NIL, you can't claim any relief anymore...Any questions, please ask.
This post has been edited by mxxuang: Nov 22 2006, 11:42 PM
Personal relief Income tax, legally, reduce income tax
Nov 22 2006, 11:23 PM
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