Malaysian Income Tax Relief 2020 (for YA 2019 Tax Filing)

Filing for your tax for year of assessment 2019 but aren’t sure if you are maximizing all your Malaysian income tax relief?

Then you have landed in the right page.

Because this is the most comprehensive and practical guide on income tax relief in Malaysia, for the non-tax savvy you…yes you!

The best part?

If you digest this by Dec 2019, then in April 2020, you don’t need scramble around to find the receipts for items you purchased the year before.

Let’s get started by picking a subtopic below

The easiest Malaysian income tax relief to be eligible for

The most overlooked income tax relief you could miss out

The easiest mistake to make in claiming income tax relief

How to use investment to claim more income tax relief

How to use your parents to claim higher income tax relief

How to use your spouse to claim higher income tax relief

Using your children to claim even more income tax relief

Uncommon Malaysian income tax relief and deduction

Frequently Asked Questions on Malaysian income tax relief

The easiest Malaysian income tax relief to be eligible for

EPF (KWSP) contribution INCLUDING not through salary deduction (3) RM 4000
Contribution to the Social Security Organization (SOCSO) RM 250
Lifestyle:
(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials);
(ii) Purchase of a personal computer, smartphone or tablet; (1)
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (excluding motorized two-wheel bicycles) and gym memberships; (2)
(iv) Payment of monthly bill for internet subscription
RM 2,500, including child & spouse

(1) Hybrid computers include Microsoft Surface, Windows 8 Hybrid Laptop, refer to devices that possess attributes of a personal computer and a tablet with the use of a convertible / detachable keyboard and touchscreen.
Taxpayers cannot claim income tax reliefs for hybrid computers by placing it under personal computers as LHDN considers hybrid computers as a separate categories of devices.  This tax relief does NOT include additional charge for warranty] for own use or for the use by own husband / wife or child, and NOT being used for the purpose of own business.

(2) Equipment with short lifespan like dumbbell, golf set, footballs, shuttlecocks, nets, rackets, martial arts weapons, fencing swords, electronic scoreboards are considered as sports equipment, EXCLUDING motorized bicycles. Meanwhile, jerseys, sports shoes, pants, swimsuits are considered as sports attire, which means you can’t claim for a lifestyle income tax relief. Payment for gym membership (EXCLUDING club membership which provides gym facilities)

(3) A voluntary contribution made by an individual to an approved provident is not allowed as a tax deduction. However, the ‘voluntary contribution’ restriction does not apply to a self employed person who contributed to the EPF.


The most overlooked Malaysian income tax relief you can miss out

Life insurance RM 3000
Insurance premium for education or medical benefit INCLUDING not through salary deduction (1) RM 3000

I purchased insurance policies for my two children under my wife’s name but I am paying the premium using auto debit from my credit card. Can I claim this?

To qualify for the this income tax relief, the Malaysian insurance policy must be in your name (policy owner as the claimant).

(1) A medical policy must satisfy the following criteria –
(a) the expenses should be related to the medical treatment resulting from a disease or an accident or a disability;
(b) the policy coverage should be for a period of 12 months or more;
(c) the policy can be a stand-alone policy or as a rider to a life insurance policy. If it is a rider, only the rider premium can qualify for tax relief;
(d) where a dreadful disease cover is attached to a basic policy, the whole amount of the rider premium paid is allowed as a tax relief;
(e) where a dreadful disease cover is packaged together with a term life/personal accident cover, 60% of the package premium is allowed as a income tax deduction;
(f) group medical policy where the employee pays the premium for the medical benefit also qualifies for income tax deduction; and
(g) premium for waiver benefit rider and travel and medical expenses insurance are not allowable as a tax deduction.


The easiest mistake to make in claiming income tax relief

Scenario #1 – You only have a medical card (which you are paying RM 2,000 annually) and you put in the entire RM 2,000 under the “Insurance premium for medical benefit” tax relief. However, when you are singled out for random audit by LHDN, the taxman say you are over-claiming this tax relief by RM 300.

You wonder what’s wrong?

Scenario #2 – You have 1 insurance policy which consist of Life insurance, Critical Illness coverage and a Medical Card.

When you want to do your tax filing, you are utterly confused on how to split the different components (riders) and their corresponding premiums into the 2 categories of insurance tax reliefs (3,000 + 3,000)

The answer lies in the table below:

Life
insurance

You can claim for income tax relief for life insurance premiums on your own life or the life of your spouse.

* Deduction is NOT allowed on premiums paid for life insurance policy contracted on the life of the child.

RM 6000 (both,
for combined
assessment, or
each, for separate assessment)
Medical
Insurance (1)
Whether you have a medical rider or a standalone medical policy, 100% of the premiums paid is eligible RM 3000
Medical/
Life
Insurance (2)
For policy/rider where dread disease coverage is packaged together with term life coverage, 60% of the total premiums paid may be allowed for deduction for Medical RM 3000
Education
insurance (3)
You may claim for tax deduction for a policy purchased as an education policy for your child(ren) RM 3000
Automatic
premium
loan
As per Lembaga Hasil Dalam Negeri guideline dated 6 June 2005, premiums paid via Automatic Premium Loan are NOT entitled for tax relief Not
Allowed

Note: (1), (2) and (3) are combined, not separate.

Now, it’s really not easy to maximize your life or heath insurance coverage with the limited income tax reliefs (3,000 + 3,000) available to your every year.

In other words, you want to buy 1 million life insurance with 250k critical illness coverage and a decent medical card, using the combined RM 6,000 tax reliefs, instead of just 200k Life & Critical Illness insurance with no medical card, don’t you agree?

But most insurance agents or intermediaries like to do the latter for you, so that they tend to maximize their earned commissions by recommending you the expensive plans unnecessarily, often without good reasons.

Without you even knowing! Because you don’t know what you don’t know.

But we want to ‘save’ you from such predicament.

That is what we are doing every day inside AskCF.com, a paid membership site where you can get non-biased, independent answers to your urgent financial question(s), like paying a consultation fee visiting your doctor.

If you know follow our custom-tailored recommendations in AskCF.com, you not only obtain the best value out of your tax-deductions-eligible insurance premiums for yourself…

…you will also be able to squeeze out more value (coverage) out of the eligible insurance tax reliefs (premiums) to further extend insurance coverage for your spouse and children, wherever applicable.

You save tens of thousands of Ringgit over the years in the process with a single actionable advice.

Here’s a good example of an actual insurance income tax reliefs annual statement which you MUST USE to file for your Borang B or BE every year


How to use investment to claim more Malaysian income tax relief

Deferred Annuity and Private Retirement Scheme (PRS) – with effect from year assessment 2012 until year assessment 2021 (1) RM 3000
Net saving in SSPN’s scheme (total deposit during the year MINUS total withdrawal in the same year) (2) RM 8000

(1) Section 49(1D) of the Income Tax Act (ITA) provides that income tax deduction not exceeding RM3,000 can be claimed by an individual who has
(a) paid premiums for a deferred annuity; or
(b) made or suffered the making of a contribution to a private retirement scheme approved by the Securities Commission.

(2) SSPN is a saving scheme introduced by the Perbadanan Tabung Pendidikan Tinggi Nasional (PTPTN). PTPTN was established under the Perbadanan Tabung Pendidikan Tinggi Nasional Act 1997. It is a pre-requisite for taking a PTPTN loan. 

SSPN (National Education Savings Scheme) was introduced by the Malaysian government in 2004 to enable parents to save and eventually finance their children’s education at higher learning institutions.

To encourage individuals to deposit into SSPN, paragraph 46(1)(k) of the ITA was introduced to allow an income tax deduction for individuals who make deposits into the scheme

Account opening can be made online, via PTPTN counter or agent, and banks like Maybank, Bank Islam, RHB Bank, Agrobank, Bank Islam. No restrictions on the number of SSPN account you can open.


How to use your parents to claim higher income tax relief

 

Medical expenses for parents (1) RM 5000
Parents: Limited 1,500 for only one mother & Limited 1,500 for only one father (2) RM 3000

(1) Medical expenses for parents which qualify for deductions include:

  • Medical treatment expenditures for parents who are diagnosed with diseases or physical/mental disabilities
  • Medical care for parents provided by a nursing home
  • Dental treatment limited to tooth extraction, filling, scaling and cleaning but excluding cosmetic dental treatment
  • Special needs expenditures such as nutritional food and disposable diapers

You must substantiate your claim for this income tax relief in Malaysia with written evidence/prescribed/endorsed by a certified medical practitioner registered with the Malaysian Medical Council (MMC) supported by purchase/payment receipt. Carer must have written certification or valid work permit, excluding the spouse or children, if any, of person receiving care.

On top of that, the parents shall be resident in Malaysia and the medical treatment or care services must be provided in Malaysia.

(2) This income tax relief can be shared with other siblings provided that the total tax relief claimed does not exceed MYR 1,500 for a mother and MYR 1,500 for a father.

a) If two or more children were to claim the tax deductions, each child is eligible to claim a portion of the total RM1,500 on behalf of the mother and another portion of the total RM1,500 on behalf of the father, where the cumulative total claims from all children are limited to RM3,000 only.

To claim this income tax relief, the Malaysian taxpayer must fulfill all the following conditions:

  • The taxpayer does not claim expenses related to the medical treatment and care of parents.
  • The parents are the legitimate natural parents and foster parents in accordance with the law (subject to a maximum of two persons).
  • The parents are aged 60 years and above.
  • The parents are tax residents in Malaysia in the current year of assessment.
  • The parents have an annual income not exceeding MYR 24,000 per annum for each parent. Income means any income that is obtained from salary, business gains, pensions, interest (including interest from fixed deposit) and etc.
  • This is planned to be effective from 1 January 2016 to 31 December 2020.

How to use your spouse for more Malaysia income tax relief

 

(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for spouse;
(ii) Purchase of a personal computer, smartphone or tablet for spouse;
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (exclude motorized two-wheel bicycle) and gym memberships for spouse;
RM 2,500,
including
self & child

Using your children to claim even more Malaysian income tax relief

 

(i) Purchase of books journals, magazines, printed newspaper and other similar publications (except banned reading materials) for child;
(ii) Purchase of a personal computer, smartphone or tablet for child;
(iii) Purchase of sports equipment for any sports activity as defined under the Sports Development Act 1997 (exclude motorized two-wheel bicycle) and gym memberships for child;
RM 2,500,
including
self & spouse
Ordinary Child relief or each unmarried child of 18 years and above who is receiving full-time education (“A-Level”, certificate, matriculation or preparatory courses). RM 2000 each
Purchase of breastfeeding equipment (1) RM 1000
Insurance premium for education or medical benefit INCLUDING not through salary deduction (3) RM 3000
Net saving in SSPN’s scheme (total deposit during the year MINUS total withdrawal in the same year) (4) RM 8000
Child care fees to a Child Care Centre or a Kindergarten (2) RM 1000
Each unmarried child of 18 years and above that:
(i) receiving further education in Malaysia in respect of an award of diploma or higher (excluding matriculation/preparatory courses).
(ii) receiving further education outside Malaysia in respect of an award of degree or its equivalent (including Master or Doctorate).
(iii) the instruction and educational establishment shall be approved by the relevant government authority.
RM 8000 each

(1) The types of breastfeeding equipment that are entitled to this income tax relief in Malaysia are the breast pump kit (manual and electronic), ice pack, breast milk collection/storage equipment and a cooler set/bag. Only claimable once every two years. Obviously, it’s only available for women. In the case of a combined assessment, this deduction is only allowed if the assessment is made in the name of the wife.

(2) Lembaga Hasil Dalam Negeri (LHDN aka Inland Revenue Board) introduced this income tax relief in Malaysia for the parents with infants or children under 6 years old, and paying childcare fees.  Child care center must be registered with the Department of Social Welfare (DSW) pursuant to the Child Care Centre Act 1984 (Act 308) under the Ministry of Women, Family and Community Development while kindergarten registered with the Ministry of Education Malaysia pursuant to the Education Act 1996 (Act 550). However, this income tax relief is not applicable for private nannies or caretakers. Also, only either of the parents can claim the tax relief for childcare fees, not both. The qualified registered child care centres and kindergartens eligible can be found from the directory on the Department of Social Welfare’s website. As always, request and keep all relevant invoice/receipts.

(3) An education policy must satisfy the following criteria –
(a) the policy must be contracted by the individual for himself/herself, his/her spouse or child;
(b) the beneficiary should be the child;
(c) where the insured is the parent, the child must be the nominee;

(d) where the child is the insured,
(i) it is compulsory that the life of the person paying the premium (parent) must be covered (payor benefit rider);
(ii) the rider must also have the same duration as the basic policy;
(iii) where the rider is packaged together with the basic policy in a single premium, the whole premium paid will qualify for tax deduction; and
(iv) where the payee of the policy does not qualify for payee benefit, the premium paid for the basic policy will not qualify for tax deduction.
(e) In respect of a takaful policy, the participant is the parent and proceeds of the policy must be made “hibah” (gift) to the child;
(f) The maturity amount in respect of both conventional or takaful policy must be scheduled to be payable when the child is between the ages of 13 and 25.

(4) SSPN provides the following extra benefits

  • Matching RM500 savings for RM500 invested in for children aged 7-12 (withdrawable only after age 18)
  • Free takaful insurance with minimum deposit RM1,000.
  • Consideration for matching grant of up to RM10,000 for eligible families with monthly base pay below RM4,000.
  • Savings guaranteed by the Malaysian government.

SSPN partial withdrawal can be at any time with min RM20 to keep account active.

SSPN complete account closure can be done at any time. You can opt to reopen your account again.

SSPN account closure also occurs upon depositor death.

SSPN account closure requires submission of deposit withdrawal form, account closure form, copy of savings account book front page, and matching grant form/death certificate/other relevant documents (if applicable). You can actually close your SSPN account (full withdrawal) at any time, not necessarily for the purpose of  your child admission to higher institutions of learning.

Account closure takes up to 14 working days with full and complete documents submission.

Latest SSPN annual dividend history can be checked HERE.

 


Uncommon Malaysian income tax relief and deduction

Basic supporting equipment for disabled self, spouse, child or parent (1) RM 6000
Disabled Individual RM 6000
Education Fees (Self) (2)
(i) Other than a degree at Masters or Doctorate level-for acquiring law, accounting, Islamic financing, technical, vocational, industrial, scientific or technological skills or qualifications;
(ii) Degree at Masters/Doctorate level-for acquiring any skills or qualification
RM 7000
(i) Medical expenses for serious diseases for self, spouse or child (3)

(ii) Complete medical examination for self, spouse, child – 500 (Limited)
RM 6000
Husband/Wife/Alimony Payments (4) RM 4000
Disabled Spouse RM 6000
Disabled child RM 6000
Extra exemption of RM8,000 disabled child age 18 years old & above, not married and pursuing diplomas or above qualification in Malaysia or bachelor’s degree or above outside Malaysia in program and in Higher Education Institute that is accredited by related Government authorities RM 8000
Approved Donations / Gifts / Contributions

Gift of Money to the Government, State Government or Local Authorities

Gift of Money to Approved Institutions / Organisations / Funds
Gift of Money for Any Sports Activity Approved by the Minister of Finance
Gift of Money or Cost of Contribution In Kind for any Project of National
Interest Approved by the Ministry of Finance
No
Restriction

Restricted to 7% of Aggregate Income

(1) Basic supporting equipment includes haemodialysis machine, wheelchair, artificial leg and hearing aid but excludes optical lenses and spectacles

(2) If you’re pursuing a certificate/diploma, bachelor’s degree in say, English Literature, Performing Arts, Philosophy, Anthropology – basically non-vocational – you’re not eligible for the education tax relief.

(3) Cancer, heart attack, pulmonary hypertension, renal failure, chronic liver disease, fulminant viral hepatitis, brain tumour, major burns, major organ transplant, Parkinson’s Disease, HIV/AIDS, major amputation of limbs, head trauma, chronic skin disease, diabetes mellitus, major thalassemia, rheumatology and leukemia

If you have mental health condition, you can claim for tax relief for your medications, therapy and check up.

From Year of assessment 2020 (not applicable for 2019,2018,2017), couples seeking fertility treatment such as in-vitro fertilisation (IVF), intrauterine insemination (IUI) or any other fertility treatment approved by a medical practitioner registered under the Malaysian Medical Council (MMC), can also claim under this income tax relief in Malaysia.

The receipt must also bear the individual’s name. So for instance, if the receipt bears the husband’s name, he can claim the tax relief and the same applies if the receipt is under the wife’s name.

If both husband and wife have receipts for the fertility treatment, both can claim up to a maximum of RM6,000 respectively (total of RM 12,000)

(4) You can claim this relief if your spouse has no source of income OR elects for joint assessment in your name.

This deduction is not allowed if your spouse has a gross income exceeding RM4,000 derived from sources outside Malaysia.

For husbands paying alimony to a former wife, the deduction is allowed for the amount of alimony paid or up to a limit of RM4,000. The total deduction for a wife and alimony payments to a former life is restricted to RM4,000.

Voluntary alimony payment to a former wife under a mutual agreement but without any formal agreement does not qualify as a deduction


FAQs

What’s the difference between these 2 type of malaysian income tax deductions, namely income tax rebate and income tax reliefs in Malaysia?

Chargeable Income = Total annual income – Tax Reliefs

Tax payable is calculated based on your chargeable income

But Final Tax Payable = Tax payable – Tax rebate

In other words, tax reliefs reduce your chargeable (taxable) income

While tax rebates directly reduce the amount of tax you need to pay.

Is it true that I heard women who return to work can get some sort of income tax relief or tax break?

True. If you’re on a break for more than 2 years and have decided to get back to work, you’re eligible for a one-year individual income tax exemption. This would mean you’re saving a lot of money especially when your income falls into a higher tax bracket.

This tax break programme has been implemented since 2019and will be overseen, as well as managed by a GLC called TalentCorp. Just remember to submit your application to TalentCorp before 31 December 2019. The exemption would be effective for Year of Assessment 2018 to 2020.

This is to cater for women who made the choice to take a break from the workforce after having kids because they want to focus on becoming full-time moms. So to encourage more women to continue their careers and increase the contribution to the national economy, the government has offered a financial incentive.

 

I purchased supplements which helps in controlling my [medical condition]. However, this is not a prescription from a doctor as I just follow the pharmacist’s recommendation. Am I able to claim for it?

See above. The purchase of supplements or even medication without a doctor’s prescription would not fall within this definition and therefore it is not claimable as a tax relief.

 

I am on anti-allergy medication. Is the medical costs claimable under Malaysian income tax relief?

See above. Since the definition exemplifies diseases which are serious and chronic in nature, this does not fall within this definition.

 

I want to claim tax relief for my parents’ medical expenses but receipts are under their name. How should I go about this?

You can claim the tax relief, provided that the tax relief is evidenced by a medical practitioner’s receipt to certify that the treatment was provided for your parents.
Where the receipts are issued in your parents’ names, you may need to substantiate your relationship with your parents by showing proof such as your birth certificate, in the event of an audit by the Inland Revenue Board.

 

I have a sister who has mental illness and has been staying at a nursing home. He is on full-time medication and consultation at HKL. His monthly nursing home fee is RM 950, which totals RM 11k per year. Can l claim income tax relief of RM6,000 under disabled individual?

The income tax relief of RM6,000 for disabled individual is applicable to a taxpayer who is himself/herself disabled, not his/her siblings. Therefore, you are not entitled to the tax relief.

 

Can I claim medical expenses for my father-in-law? He is living with me and I pay for all her medical fees.

The tax relief of up to a maximum of RM5,000 is in respect of medical expenses expended by taxpayer for his or her own parents. You are not entitled to claim the tax relief for your in-laws.

 

I heard we can claim rental income tax exemption; how?

Introduced in Budget 2018, rental income from residential investment properties would be eligible for a 50% exemption from income tax. 

To be eligible for this tax exemption, you need to fulfill these requirements:

  • Your real estate property is an apartment, flat, landed, or anything otherwise legally designated as residential title
  • The monthly rental for each property is no more than RM2,000
  • The tenancy agreement has to have been stamped and executed on or after 1 January 2018.
  • Actual tenancy takes place in the year of assessment 2018 to 2020 (tax filing done between 2019 and 2021).

Should I file for individual tax assessment or joint tax assessment?

First of all, you must be married to your partner. Being engaged to your fiancee or cohabiting with you boyfriend/girlfriend do not count under Section 45 of Malaysia’s Income Tax Act 1967.

Consider the following 2 scenarios.

Joint assessment Scenario #1

Husband earns salaried income, wife has zero or no significant income, and vice versa. No business income available although investment income may be present.

Electing for joint assessment under the income earning spouse is recommended, as s(he) can claim for RM 3,000 spousal tax relief.

Joint assessment Scenario #2

Husband possesses business income, wife has salaried income, and vice versa. Business suffer losses in the year of assessment, therefore choosing joint tax assessment under the salaried spouse’s name is usually ideal.

Why?

Because both husband and wife’s income is aggregated and regarded only as one single individual from tax perspective.

Generally when both husband and wife are high salaried income earners in the year of tax assessment, or either one or both of them are generating profit from businesses,  it is always advisable to choose separate assessment to double leverage on the relevant income tax reliefs and deductibles. 

Why?

Choosing joint tax assessment would usually land them in a higher tax bracket, plus, you lose the ability to double leverage on the applicable income tax reliefs, especially the no-brainer, no receipt required RM9,000 individual tax relief.

Furthermore, in the case of separate individual assessment with children, it will be more worthwhile to claim for children tax relief under the spouse with the higher income.

A point to note though, is that you both parents cannot claim children tax relief for the same child. 

 

8 Things to do to pay less income tax

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How the Tax System works

Claim the right amount of Malaysian income tax relief

Immediate actions to pay less income tax next year

Up to RM 12,000 for couples seeking fertility treatments

Lembaga Hasil Dalam Negeri – Tax Relief History

iMoney – Income Tax Relief for YA 2018

RinggitPlus – How to Maximize Income Tax Refund 2019

RinggitPlus – Malaysia Personal Income Tax Guide 2020

LoanStreet.my – 9 Things to know when Doing 2019 Income Tax E-Filing

CompareHero – 7 Tax Exemptions in Malaysia to know about

The GoBear Complete Guide to LHDN Income Tax Reliefs

World of Buzz – 21 Tax Reliefs Malaysians can get their money back for this 2019!

This is How to Claim as MUCH AS POSSIBLE for your Tax Refunds!

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Personal Income Tax – PwC

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This Post Has 173 Comments

  1. Arsalan

    Hi, I am studying at UTP for Phd in engineering. Can I apply for tax rebate under self education? I have submitted the fee (including course fee + registration fee + personal bond of RM3000) Can I add this amount in total for self educational tax relief?

  2. lena

    For this section , Purchase of breastfeeding equipment :
    – The types of breastfeeding equipment that are entitled to this income tax relief in Malaysia are the breast pump kit (manual and electronic), ice pack, breast milk collection/storage equipment and a cooler set/bag. Only claimable once every two years. Obviously, it’s only available for women.

    My husband pay tax , but I did not.
    If i purchase breastfeeding equipment under my husband name, can he claim it ??

    1. CF Lieu

      In the case of a combined assessment, this deduction is only allowed if the assessment is made in the name of the wife

  3. Lim

    Hi CF,
    Do you know why the dividends given by SSPN is minused from the net contribution for that year? For example i put in total 3000 for 2019, dividend given in 2019 ( for 2018) is 400, so net contributed is 3000-400= 2600 (B-A-C in the SSPN picture above.) So SSPN counts the dividend they give as part of my deposit for the year? How to calculate the SSPN relief then if i want to maximize it?

    1. CF Lieu

      Lim afawk, no need to complicate things – just plug in the amount under field “Amaun Layak Pelepasan Cukai bagi Tahun Taksiran 20xx) into your Borang B/BE – if you feel it’s incorrect, you can directly lodge a feedback to SSPN

  4. Ken

    Hi CF, can i claim tax relief for my son life insurance? I’m the payor as stated under my name in insurance statement and my son is the life assured. I’m a bit confused because most website only written parents can claim kids insurance under medical/education but did not mentioned life insurance category. Hope you can help on this. Thanks.

    1. CF Lieu

      Do you have your insurance tax statement for the year Ken? Have you looked at it so far?

  5. Charlene

    Hi, I have few questions to confirm:
    1. Can we claim the lifestyle relief for a tablet if the receipt is written under my son’s name and he is not a taxpayer yet? or the receipt must under my name?
    2. Can we claim wife relief of RM4,000 under separate assessment If my wife is working overseas and she not a tax resident in last year?

    Thank you!!

    1. CF Lieu

      1. Nope
      2. You can claim this relief if your spouse has no source of income OR elects for joint assessment in your name. This deduction is not allowed if your spouse has a gross income exceeding RM4,000 derived from sources outside Malaysia

  6. Ray Foo

    Can I claim for relief for purchase of “laptop” ? Thank you.

    1. CF Lieu

      sure can, why not? 🙂

  7. Jamie

    May i know the below ‘Approved Donations / Gifts / Contributions’ approved body lists exactly?

    Gift of Money to the Government, State Government or Local Authorities
    Gift of Money to Approved Institutions / Organisations / Funds
    Gift of Money for Any Sports Activity Approved by the Minister of Finance
    Gift of Money or Cost of Contribution In Kind for any Project of National
    Interest Approved by the Ministry of Finance

    1. CF Lieu

      pls elaborate – What organization or event have you donated to Jamie?

  8. JJ

    Hi CF, for the lifestyle tax relief, can we claim for purchase of smartphone/laptop every year or only allowed 3 years once? Thanks.

    1. CF Lieu

      every YEAR JJ (aren’t you happy?) 😀

  9. Chanice

    I am ACCA affiliates currrently and work as accounts executive. Can I claim ACCA annual subscription fee? Fyi, I paid the annual subscription fee based on the membership price (as after 3 years ACCA will automatically charge the fee based on membership price even though haven’t become ACCA member)

    1. CF Lieu

      which part of the tax relief you are referring to?

      1. Ivan N

        Good day sir,
        This is mentioned in the BE2019 Explanatory notes ( self assessment system), page 4/21, highlighted in grey, Part B, below section B1a, Tax Exempt Allowances .
        “Subscription to Professional Bodies – membership subscription …..can be claimed as deduction”

        Thks n regards

        1. CF Lieu

          tax exempted income or employment benefit is different from tax relief because it isn’t something you enter into the BE form. It means if your employer pays this on your behalf, it won’t be subject to tax. If you have to pay this yourself because your employer does not, then it’s not ‘claimable’ which is why you don’t see anything on this inside your Borang BE.

  10. IvanN

    Good day CF,

    Re : Tax Rebate for Subscription to Professional Bodies for individual (yA 2019)

    I was hoping to get yr advice on tax submission …. there is a clause in the 2019 BE explanation notes , B1a2… regarding subscription to professional bodies .

    1. Can we claim Rebate for payment
    Of Annual membership fees To professional bodies?

    2. Can u advice which section in the 2019 e filing form do I claim this deduction ?

    Thks

  11. elaine lam

    Hi, if i have claimed lifestyle relief for the purchase of computer in YA 2019, can i claim lifestyle relief again in YA 2020 if i purchase another new computer?

  12. sunnie

    Hi CF, may I know how do you get the detailed explanation/ T&C on the tax relief portion?
    For example, I can see the $3000 for parents (1,500 for one father and 1,500 for one mother) in LHDN website, but I couldn’t find the detailed information like

    “The parents are aged 60 years and above.
    The parents have an annual income not exceeding MYR 24,000 per annum for each parent. Income means any income that is obtained from salary, business gains, pensions, interest (including interest from fixed deposit), etc.”

    Just wondering if there’s any way for me to check out the T&C for the tax relief on the official LHDN website? TQ

  13. Jack

    Hi there, thank you for the information shared here. It really helps. However I would like to ask regarding this statement.
    “Pendapatan tahunan (daripada semua punca sama ada dikenakan cukai atau tidak) setiap ibu atau bapa tidak melebihi RM 24,000 seorang bagi tahun taksiran berkenaan”
    If a father (retired and aged 60 above) have passive income more than RM24k annually under ASB, does one of the child entitle to claim under Pelepasan Cukai , penjagaan ibubapa?
    Thank you and stay safe.

    1. CF Lieu

      Jack, nope 🙂

  14. Ooi

    Hi CF, can i claim tax relief for my parent’s medical check up under PathLab?
    It’s a full medical check up include body screening, not only blood urine as specimen. and my parent age one is below 60yo , another one above 60yo.

  15. Ooi

    Hi CF, can i claim the tax relief for my parent’s medical check up under PathLab?
    It’s a full medical check up include body screening, not only using blood urine as specimen. and my parent age one is below 60yo , another one above 60yo.

    1. CF Lieu

      Ooi, from the look of it, the medical check for parents was not done due to existing illness right?

  16. Karen

    For tax relief on medical treatment for parents, is there any specific medical condition only can claim? Or minor treatment such as fever, cough…also can claim? Tq

    1. CF Lieu

      Medical expenses for parents which qualify for deductions include:

      Medical treatment expenditures for parents who are diagnosed with diseases or physical/mental disabilities
      Medical care for parents provided by a nursing home
      Dental treatment limited to tooth extraction, filling, scaling and cleaning but excluding cosmetic dental treatment
      Special needs expenditures such as nutritional food and disposable diapers

  17. Janice

    Hi, what category should I put for medical claim (traditional Chinese medicine with receipt) for my parents: is it under the parents claim RM5k, or the individual mother and father (RM1500 each)? Thanks

    1. CF Lieu

      The 1.5k each does not require receipts. The 5k does.

  18. John Lim

    The father is the policy holder of a life insurance policy for her adult daughter (the insured). He pays the insurance premium. Who can claim for tax deduction for the premium paid? TQ

    1. CF Lieu

      How adult is the daughter (age)?

      1. John Lim

        Daughter is 22

        1. CF Lieu

          Father, the payor, still eligible to claim in this case

    2. Nick

      Hi, may i ask a question regarding “Has financial account(s) at financial institution(s) outside Malaysia”?
      If i have a US E-trade share account, is it considered as “Has financial account(s) at financial institution(s) outside Malaysia”? Thanks!

      1. sean

        i have the same question too, hope CF can help to advice…

      2. CF Lieu

        Likely yes

  19. sam

    Can i ask one question about the “yuran pengajian (sendiri)” at the BE form? I am a PMP certified individual (https://www.pmi.org/certifications/types/project-management-pmp) due to i work as a IT project manager. Every two years ,i have to take an online course to get my certificate valid. The online course cost RM1200 and the recertificatgion cost is RM 1000 from PMI (project management institute which is a body to govern the PMP certifications) , may i know can i claim that RM 2200 under the yuran pengajian (sendiri) at my BE form? thanks

    1. CF Lieu

      well Sam, PMP certification does not fall under the category of a Bachelor’s degree so it could mean ‘nope’, but as a final confirmation, you can either check with the PMI Malaysia or contact LHDN directly. Figured that you get that handled? 🙂

  20. Jem

    Hi. My wife and I file our tax separately. Can the lifestyle tax relief be claimed by both? i.e. total expense of RM5K where 2.5K claimed by wife and the other 2.5K claimed by myself?

    1. CF Lieu

      well that depends – how is the 5k payment being made in the first place?

      1. Jem

        It is roughly the same i.e. 2.5K paid by wife and 2.5K paid by myself. So both of us can claim the tax relief respectively?

  21. agnes

    Can i claim the tax relief for my children (6 years old) ILP which cover the life, medical card and the critical illness plus some investment. i am 34 years old who is the policyholder (attached payor) of this policy. This policy commenced year 2014. i has received the tax statement from the insurance, example life RM819, medical RM1100, Medical-life RM237. can i claim tax relief for all this amount under life (7000 relief), medical (3000 relief) accordingly. Please advise, thanks.

    1. CF Lieu

      yes absolutely you can agnes 🙂

      1. St

        I tot for child policy, as the parent and policyholder/payor, can just claim for education insurance, which is only the payor benefit premium. Pls correct me if it is not.

        1. CF Lieu

          it isn’t limited to the type of insurance as long as your child is the life assured and you’re the payor cum policy owner.

  22. SY

    Hi, thank you for sharing the valuable information!
    I have a question, on the e-filing (BE) Particular of Individual page, we need to answer Yes/No on “Has financial account(s) at financial institution(s) outside Malaysia”.
    What does that means? Do I have a bank account outside Malaysia?

    1. CF Lieu

      YES, you are correct 🙂

      1. SY

        Hi, thanks for reply! 🙂
        If I’m working at Singapore and have a Singapore bank account, however I’m paying tax in Singapore and not drawing any income in Malaysia.
        I understand any income obtained from sources within Malaysia and kept in a foreign bank account is liable to be taxed.
        My funds in Singapore bank account is from income sources drawing in Singapore, not Malaysia.
        If that case, do I still have to declare I have foreign bank account?
        Appreciate your advice.

        1. CF Lieu

          If you’re not deriving any income in/from Malaysia, why do you need to be concerned about the tax filing procedure(s) in Malaysia then?

          1. SY

            I used to work and pay tax in Malaysia, but now no more. I thought we suppose to declare 0 income? Is that correct?

          2. CF Lieu

            yes, that is correct 🙂

  23. Hong Yee Min

    Hi, thanks for the explanation. I would like to know about education tax relief. Study for Bachelor degree of nursing, can it be counted?

    1. CF Lieu

      you are welcome.
      Congratulations because tax relief for self education clearly states the eligibility is for Degree at masters or doctorate level – Any course of study

  24. Eddy

    i have maxis mobile line with Internet is it ok to claim that as mobile internet ?
    there is no split bill saying how much is for internet.

    1. CF Lieu

      it’s for line with pure mobile data without voice feature, or where it’s classified as a Data Plan by telco, or home internet subscription. There are no strong evidence to support the grey area of voice-data plan hybrid, whether it’s postpaid and prepaid for this tax relief. If you need clarification, contacting LHDN for clarification is just a click away 🙂

  25. HP

    Hello, i bought a LCD monitor to replace my old PC monitor, can I claim for tax relief ? It is just a monitor (or any new hardware ie hardisk), not a whole new set of PC.

    1. CF Lieu

      LHDN does not provide provision for PC parts or components unfortunately.

  26. Konchesky

    My husband working abroad but he is tax residents in Malaysia. He has no other income other than rental income. He has net loss in rental property. I have salaried income in Malaysia. Should we file separately or under joint assessment?

    1. CF Lieu

      Konchesky, the best way is to do a set of scenario for separate filing, then another one for joint filing and compare the household taxes you’ll be paying before submitting your tax return officially. Does this help?

  27. Chainhazel

    How do I know which overseas education institution are approved by Malaysia authorise to claim child above 18 study ?

    1. CF Lieu

      haven’t see a comprehensive list but when in doubt, you can check with LHDN directly on the university or college your child is attending.

  28. SF Neo

    Hi Sir, for internet subscription example RM99 + 6% tax.. Tax relief is only RM99 or RM104.90? I know i paid for RM104.90 but the wording internet subscription sound like is excluding the 6% tax.. Kindly advise 🙂

    1. CF Lieu

      which wording makes you think so? 🙂

  29. Sia

    Hi, tax relief MYR 1,500 for a mother and MYR 1,500 for a father, is this apply to monthly allowances that I gave to my parent for their own use? I normally give them in cash, can i still claim this?

    1. CF Lieu

      Sia, you don’t need to give a single cent to your parents to claim for this. The mere existence of your parents makes you eligible to claim for this tax relief, as long as a few conditions are fulfilled. 🙂

      1. Sia

        I am actually quite confuse with medical expenses for parents (RM5000) & parents (RM3000), what is the different? Do we still have to provide receipt if we claim for parents (RM3000)?

        1. CF Lieu

          What is there to be confused about? 🙂
          No receipts needed for the 3k tax relief, while the 5k one, receipts are mandatory.

  30. Kim

    Parents: Limited 1,500 for only one mother & Limited 1,500 for only one father (2) – RM 3000
    For the parents section, I used to put RM3000. Last year, my father passed away in April, can I still put RM1500 for my father?

  31. TAN

    Hi, My dad gone through an surgery in 2019, spent RM100k, and we paid this among siblings, how to request tax relief? Can we claim 5k each sibling? There are 3 of us

    1. Konchesky

      You can claim 5k each sibling

  32. Alex

    Can i claim tax relief on my in-law RM1,500? I’m filing a joint Spouse who has no income assessment.

    1. CF Lieu

      In your case, the parents tax relief can only be claimed wrt to your own parents or adoptive parents (if any), not your in-laws.

  33. LIM MEI WAI

    Hello,
    Do my parents required to file tax assessment, even though they are retirees, in order for me to get tax relief under parents for RM1500 each?
    Under education (self), does a registration fee to apply license secretary at RM250 eligible for tax relief?

  34. LIM MEI WAI

    I am a tax payer and
    1. Does my parents required to file their current tax assessment although they are retirees, in order for me to get relief under parents (RM1500) each?
    2. For education fee (self), Does a registration fee to obtain license secretary by Suruhanjaya Syarikat Malaysia (“SSM”) (RM250) inclusive in this category?

    1. CF Lieu

      1. Don’t need to but they do have to fulfill a few requirements before you can claim the tax relief; do you know what they are?
      2. Unfortunately nope.

  35. Dhiya

    Hi 2 things need clarification:

    1- i pay for monthly internet unifi but registered under my mothers name. Can i claim this? And how to prove?

    2- i have an insurance policy combine for life/ critical illness and medical card. How should i claim?
    Life insurance: key in life portion?
    Medical : key in medical portion?
    Life+medical = premium

    Can claim separately?

  36. Mimi

    Hi CF, can we claim for skin disease / eczema treatment?

    1. CF Lieu

      Which income tax relief are you referring to Mimi? 🙂

      1. Mimi

        It’s for personal income tax under medical expenses for serious diseases for self, spouse or child (3). Can we claim under this category?

        1. CF Lieu

          The provision available for this tax relief under Income Tax Act is as follows:

          Serious diseases which is defined to include AIDS, Parkinson’s, cancer, renal failure, leukaemia and other similar diseases such as heart attack, pulmonary hypertension, chronic liver disease, fulminant viral hepatitis, head trauma with neurological deficit, brain tumour or vascular malformation, major burns, major organ transplant and major amputation of limbs.

  37. sueanne

    I have done fertility treatment last year 2019. Can i submit claim of RM6000 tax relief this year? TQ

    1. CF Lieu

      Do you mean income tax relief for medical treatment of serious illnesses?

  38. KK Wong

    Hello, could i claim RM1500 tax relief for parent if father or mother pass away in may2019? Assume that no medical treatment claim for parent.

  39. YN

    I bought a smart phone with receipt printed under my name, can my wife use the receipt to claim tax rebate under lifestyle? We submit as separate assessment.

    1. CF Lieu

      sure why not? 🙂

  40. Doris Lee

    For insurance tax relief is based on premiums paid or premium charged during the year?

    1. CF Lieu

      Doris, for clarity, please elaborate in detail the situation you are facing

  41. Shirley

    Hi, if I have 2 home internet (my dad house and my own house) which under my name, can I claim for both?

    1. CF Lieu

      Well Shirley, are you the one paying for both?

      1. Shirley

        Hi CF, I paid for my own house internet only.

        1. CF Lieu

          Then strictly by tax law, you can only claim for whatever you’ve paid 🙂

  42. BLKoh

    1. My husband is a retiree. He was diagnosed with mental health condition since 2 years ago. He had gone for treatment since then and still on medications and regular follow-up in the hospital. Can I claim tax relief for the medications and consultation fees by the Doctor? For your information, the medication I bought from the pharmacy.
    2. My dad is more than 90 years old and being care in nursing home. Can I claim the carer fees of RM2,400.00 per month? The receipts issued under his name but I’m the one making the payment.

    1. CF Lieu

      1. Are you asking for this 6k tax relief: Medical expenses for serious diseases for spouse?
      2. LHDN requires the conditions below to be fulfilled:

    2. Tuntutan mestilah disokong oleh pengamal perubatan yang berdaftar dengan Majlis Perubatan Malaysia yang mengesahkan bahawa keadaan kesihatan ibu bapa memerlukan rawatan perubatan atau keperluan khas atau penjaga.
    3. Ibu bapa mestilah bermastautin di Malaysia.
    4. Rawatan perubatan danperkhidmatan penjaga disediakan dalam Malaysia.
    5. Dalam kes penjaga, mestilah dibuktikan denganperakuan bertulis, resit atau salinan permit kerja penjaga.
    6. ‘Penjaga’ adalah tidak termasuk individu, suami / isteri atau anak individu berkenaan.
      1. BL Koh

        1. Yes I’m referring to the 6k tax relief.

        1. CF Lieu

          The provision available for this tax relief under Income Tax Act is as follows:

          Perbelanjaan perubatan bagi penyakit yang sukar diubati termasuk – perubatan bagi rawatan dibuat ke atas penyakit seperti sindrom kurang daya penyakit yang tahan (AIDS), sindrom Parkinson, barah, penyakit buah pinggang, sukar diubati leukaemia dan lain-lain penyakit yang serupa yang lain.

          ‘Lain-lain penyakit yang serupa’ termasuk serangan jantung, pulmonary hypertension, penyakit hati kronik, fulminant viral hepatitis, trauma kepala dengan defisit nurologikal, ketumbuhan otak dan kecacatan kepada pembuluh darah, melepuh dan melecur yang keterlaluan, pemindahan organ, pemotongan kaki dan/atau tangan.

  43. Dennice

    Can Credit card statement can be a proof of payment, for example for the purchase of smartphone?

    1. CF Lieu

      reasonably yes but afaik, the LHDN still require you to furnish the original receipts as proof.

  44. James

    Hi if I want claim parent relief, and I’ve 2 other siblings, and I don’t have contact with them, how do I know if they claim relief or not? Can I claim full and how will LHDN check?

    1. CF Lieu

      James no easy solution unless you get in touch with them. Of course LHDN can check if they want because you need to enter your parents name and I/C# in the tax filing. But if your siblings are NOT in Malaysia then likely they are not filing tax in Malaysia so there’s nothing to worry. But if they are in M’sia, can I understand what’s the difficulty in giving them a call and ask? 🙂

  45. Mahinderpal Singh

    Hi I can claim my medical health screening and optical ( glasses purchase/ contact lens purchase) from my company.
    I was told that this benefit will now be taxable as part of my annual income.
    Is this correct?

    1. CF Lieu

      That depends on whether your company treat it as benefits-in-kind or not…you got to check with your company HR/Finance

  46. JMiguel

    Hello, I have a daughter, she is 20yrs old, who taking Foundation in Arts in Sunway University, can I claim relief for her?

    1. CF Lieu

      Yes certainly, do you know which one?

  47. abu

    hi,
    My wife is not working.. is there anyway i can get tax relief on that?

    1. CF Lieu

      Well Abu, from tax standpoint, not working does not equate to no income. So you may want to clarify if there’s any non-working income on her part

  48. Asfarina

    Hi CF,
    A question on insurance plans. I have 3 kids. On advice from my insurance agent, my name (mother) is used as policy owner of all my 3 kids’ medical/life insurance plans, due to lower premium charges if policy owner is the mother (female) rather than father (male). However, payor (for all 3 plans) is my husband. Can both husband/wife claim the tax relief (life & medical insurance) separately (example: 2 kids under husband, 1 kid under wife)? For info, husband and wife doing separate assessment. Thanks alot.

    1. CF Lieu

      Asfarina, the tax law states that you can claim tax relief in this area for yourself, spouse and children, provided you are the payor, regardless of who is actually the policy owner for juvenile policy.

      Also bear in mind, the bulk of the cost of life + medical insurance (=premium) for a juvenile insurance policy is determined by the life assured (your kids), not the policy owner/payor.

      The only time where it makes significant premium difference is when you have a waiver of premium on CI rider (for an ILP) attached to the policy, and but it’s inaccurate to assume so without knowing how old you are and how old your husband is.

  49. debbie chong

    Hi Can i know if the EIS contribution claimable for 2019 tax return

    1. CF Lieu

      you mean Perkeso?

  50. Lisa

    Hi CF

    If my employer will reimburse my gym membership fee, original receipt submitted to my employer, can I also claim this for Tax Relief?

    1. CF Lieu

      Lisa, if you don’t have the original receipt in hand already, how would you want to explain to LHDN on the gym membership tax relief you filed when you are being picked for tax audit?

  51. Arrizabalaga

    Hi CF, can i claim my monthly Maxis One plan RM98 under “Payment of monthly bill for internet subscription” ? As i cant split the Phone bill and Mobile Data bill from the Maxis invoice, can I claim full RM98 per month? The Plan is under my own name.. Thanks.

    1. CF Lieu

      The tax law is very clear cut actually. It does not state hybrid voice & internet plan is allowed. It has to be a pure Internet plan. Hybrid voice/internet plan is not qualified for tax relief.

  52. Billy Lim

    I have bought a medical insurance, education insurance and life insurance for my kid last year, he is the policy owner and i am the payor.

    1. Can i get the tax relief for his “Medical Insurance and Education Insurance”?
    2. Tax 2019 has split the EPF and life insurance into 2 separate category
    Life insurance premium (Restricted to RM3,000)
    Contribution to EPF / approved scheme (Restricted to RM4,000)

    In this case, can i put my kid’s life insurance premium under my tax relief?

    Thanks.

    1. CF Lieu

      How old is your kid and does he pay tax on his (if any) income?

      1. Billy Lim

        nope, age 7

        1. CF Lieu

          It’s impossible for a 7 years old to be the policy owner. I think what you mean is, your son is the Life Assured. You are the policy owner and payor.

          Your insurer will inform you on the exact amount of tax relief to put under Medical/Education Insurance & Life Insurance categories via a tax relief statement which you should receive by Mar every year.

          Does this answer your question?

          1. Billy Lim

            Yes, I am kind of confused on the term of “Policy owner”.
            If that is the case, i think you are right on that.
            Thank you for your time to answer my questions.

  53. Anuar

    A wannabe retiree , planning to draw ‘income’ from EPF & unit trust to cover expenses. ( No pension ).
    a. I believe the above are not taxable . Am I correct ?
    b. In the above scenario , are retiree still required to submit tax return ( BE form ) ?
    c. If still required , how / where to insert these ‘ income’ in form?

    1. CF Lieu

      first of all Anuar, what’s a wannabee retiree? 😀

  54. chiat

    Hello, can i get tax redemption from the subscription of cards and calendar from ‘Mouth & Foot Painting Artists Sdn Bhd’?

  55. chiat

    Hello, is it more beneficial if claim combined husband and wife or claim individually?

  56. chiat

    Hello, can i claim my dad’s handphone internet subscription (under my dad’s name) ? he’s 62 years old, a retiree..

    1. CF Lieu

      the Income Tax Act only has a provision which states – ‘for the payment of monthly bill for internet subscription under that individual’s name for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child’

  57. Lynn

    If the internet bill is under my husband’s name but I’m the one paying for the bill, can I claim it under my tax relief?

    1. CF Lieu

      Do you or him fall under a higher tax bracket? That should be the consideration 🙂

      1. Lynn

        My tax bracket is higher. But the question is whether it’s ok to do so, or are they strict with the fact that you can only claim if it’s under your name?

        1. CF Lieu

          You can substantiate the claim with payment receipts/slip if you are being audited, and the fact it’s spousal relationship with the line owner; that could be explained to tax auditor. This is because the Act says – ‘for the payment of monthly bill for internet subscription under that individual’s name for his own use or for the use of his wife or child, or in the case of a wife, for her own use or for the use of her husband or child’

          Does this help?

  58. CalvinCWK

    Hi CF, can I claim the tax relief for my children’s (the person insured) Critical Illness policy under the medical insurance or life insurance category? I am the payor of the insurance policy.

    1. CF Lieu

      Calvin, have you received tax statement from insurer before on this? Is this your first policy year?

  59. Desmond

    Hi, can I claim my toddler medical insurance under “Education and medical insurance” ?

    1. CF Lieu

      Desmond, are you the payor and the policy owner of your toddler medical insurance policy?

      1. Desmond

        Hi CF, i am the payor and the policy owner of the policy..

        1. CF Lieu

          Then yes you can Desmond 🙂

          1. Desmond

            Thanks CF. Much Appreciate 🙂

  60. Jenny

    Hi, i am a doctor who owns a clinic business. Can i claim my parents medical fee if the medical receipts was issue from my clinic?

    1. CF Lieu

      Jenny that’s a good question but what were the nature of the medical fees?

      1. Jenny

        For example, some minor sickness like flu, fever, etc. Or are there any limitation for the types of medical treatment for me to claim parents’ medical fee?

        1. CF Lieu

          Does the total expenses of minor sickness for parents amount to more than or less than RM 3,000 for the entire year?

          1. Jenny

            Less than RM3,000. How about if is in the range of RM3,000 – RM5,000? Any effect?

          2. CF Lieu

            Well, if it’s less than 3k, then you’d be better off opting to just claim 1.5k + 1.5k = 3k for parents tax relief instead of parents’ medical expenses. Tax law states you choose either one, not both.

            It’s way more less hassle, and you can max it at 3k for both father and mother. The only thing is it has to fulfill a few requirements – re-read the section ‘How To Use Your Parents To Claim Higher Income Tax Relief’ above 🙂

            Does this make sense?

          3. Jenny

            The question is, is there any wrong to claimed parent’s medical fee if the receipts was issued through my own clinic? I just concern about the interest issue.

          4. CF Lieu

            on the surface, yes but the tax law is not black & white on this. Imagine if you were audited, if you can show that these are valid medical expenses (not ‘blank’ receipts) and that the charges are reasonable, then you’d have a strong argument 🙂 but the decision is always in Lembaga Hasil Dalam Negeri hands.

  61. chan

    hi, can i claim the tax relief for my husband’s medical check up under separate tax assessment?

    1. CF Lieu

      Hi Chan, just to clarify, do you mean you are the one paying for husband’s medical check?
      Also, to confirm that it’s not just a blood test, but a complete health screening package with doctor consultation, usually done at private hospital?

      1. Chan

        Yes I pay for it. Is for blood test that done through clinic not hospital.

        1. CF Lieu

          A blood test done in a clinic unfortunately does not fall under the definition of complete medical examination for the purpose of tax relief.

          1. chan

            what about pathlab or lifecare? would it consider medical examination?

          2. CF Lieu

            is there any doctor consultation involved? How comprehensive is the tests done at pathlab or lifecare?

  62. Tony

    Would a Bachelors Degree in Management qualify for Tax relief?

    1. CF Lieu

      Tony, that’s for self or for your child?

  63. Dev

    Can a foreigner who have been working in Malaysia for quite a number of years be entitled for tax relief if he wants to take a medical insurance in Malaysia.?Tq

    1. CF Lieu

      Dev, the question to ask is – if you are paying tax in Malaysia (assume YES?) and are you able to buy a medical insurance in the first place?

    2. Tony

      Self

      1. CF Lieu

        Well, the tax relief law on this is very clear, as in, the Bachelor’s degree undertaken for self must be in the field of law, accounting, islamic financing, technical, vocational, industrial, scientific or technology. A general Management degree mostly does not fall into these categories but you can seek second opinion directly from Lembaga Hasil Dalam Negeri.

  64. Ginny

    what is the children age limit to claim for SSPN relief ?

    1. CF Lieu

      Ginny, SSPN child account must be opened before 18 yo to qualify for the tax relief, and it’s eligible for tax relief unti he/she turns 29.

      Do note that Self contribution does NOT qualify

      This helps?

      1. Lim

        Hi CF, what does self contribution does NOT count mean for the SSPN?
        My son is 6 months old, if I open an SSPN account for him before the year 2019 ends, will I be able to claim it for 2019?

        1. CF Lieu

          Lim, self contribution means someone who are 20 y.o. and putting his own money into his own SSPN account which was opened when he was 5 years old.

  65. Amin

    Hi, I am the only one working and not my wife. Can i claim the breastfeeding equipment tax deduction?

    1. CF Lieu

      Well Amin, are you doing joint assessment then?

  66. Peggy

    Why do you mean by gym membership?
    Can a club-membership with gym facilities classify as one ?

    1. CF Lieu

      Peggy, nope, the tax law is very strict – it’s pure gym membership, not club membership with gym facilities.

  67. Rachel

    Hello, can we claim tax relief for monthly ebook subscription fees such as Scribd under the Lifestyle category?

    1. CF Lieu

      Rachel, absolutely

      1. Francesco

        Nice sharing!

        I have few questions to confirm:
        1. If I bought Surface Pro, I cannot claim tax relief at all? Or I can claim it by excluding the accessories?
        2. Are ebooks exempted from tax?
        3. I attended few training courses (example like digital marketing, SEO and 3-Day Programming training courses) which were related to my job. These are not the tertiary education but simply few days technical courses, are they exempted from tax?

        Thanks!

        1. CF Lieu

          Francesco, thank you!.

          The tax law is very direct and restricted for personal computer, smartphone or tablet; it currently does not provide provision for devices which are outside of what’s explicitly defined. The only party which you can ‘negotiate’ with, should you take the risk to claim tax relief anyhow, is the tax man itself (IRB aka LHDN) 🙂

          1. TAN

            Hi, My dad gone through an surgery in 2019, spent RM100k, and we paid this among siblings, how to request tax relief? Can we claim 5k each sibling? There are 3 of us.

          2. CF Lieu

            You put in medical bills you’ve paid from your own pocket individually, up to 5k.

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