|
| No. |
|
(
RM ) |
| 1 |
Self and Dependent. |
8,000 |
| 2 |
Disabled Individual (further deduction) |
6,000 |
| 3 |
Disabled Wife (further deduction) |
3,500 |
| 4 |
Fees for education in acquiring technical, vocational, industrial, scientific or technological skills or qualifications (Maximum) |
5,000 |
| 5 |
Medical expenses for parents (Maximum) |
5,000 |
| 6 |
Medical expenses on
individual, spouse and children for serious
diseases inclusive of complete medical examination
which is limited to RM500.
Individual (Maximum)
Husband/Wife (Maximum) |
5,000
5,000 |
| 7 |
Purchases of necessary basic supporting equipment for disabled person or for the use of his wife, child or parents who disabled (Maximum) |
5,000 |
| 8 |
Wife/Wives or husband |
3,000 |
| 9 |
Ordinary Child relief @ RM800 per child.
(From year assessment 2004 the
relief has been increased to RM1,000 per child) |
(No limit on number of children) |
| 10 |
Increased relief for child studying in local university or college
(From year assessment 2004 the
relief has been increased to RM1,000 per child) |
4,000 |
| 11 |
Child relief studying in overseas university or college
(From year assessment 2004 the
relief has been increased to RM1,000 per child) |
4,000 |
| 12 |
Disabled child. |
5,000 |
| 13 |
Life insurance premium and contribution to approved scheme or EPF or pension fund.
Self (Maximum)
Wife (Maximum) |
-
-
6,000
6,000 |
| 14 |
Insurance premium for education or medical benefit.
Self (Maximum)
Wife (Maximum) |
-
3,000
3,000 |
| 15 |
Annuity premium purchased through E.P.F. annuity scheme
Individual (Maximum)
Husband/Wife (Maximum) |
1,000
1,000 |
| 16 |
Purchase of books, journals and magazines |
1,000 |
| 17 |
Payment of interest on purchase of
residential property** |
5,000 (Year assessment 2003)
3,000 (Year assessment 2004)
2,000 (Year assessment 2005) |
*A child who has commenced receiving further education outside Malaysia.
Prior to 1.1.1994 will continue to be
given maximum RM800 x 4 = RM3,200 until he completes his education.
From 1.1.1994 up to 16.10.1997, will continue to be given maximum RM800 x 2 = RM1,600 until he completes his education.
**
The
deduction can be claim with the condition that
:
- The
house is the first house bought by the individual for
own occupation,
- The
house has to be purchased from a housing developer,
statutory body or a cooperative not from individual,
- The
price of the house should not be less than RM100,000
and not more than RM180,000, and
- The
sale and purchase agreement for the purchase of the
house is executed on or after 1.6.2003 and not later
than 31.5.2004.
|
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