Types Of Personal Relief

Today, the tutorial class learnt about how to compute chargeable income. This is the formulation for Chargeable Income:

Chargeable Income = Total Income – Personal Relief

Types of Personal Relief are:

1. Further self relief = a further relief of RM 6 000 if the taxpayer is a disable person

2. Wife or Husband = a further relief of RM 3 500 if the wife or husband is a disable person

3. Medical expenses for parents can up to maximum RM 5 000

4. Medical expenses for taxpayer, spouse or children on serious diseases can up to maximum RM 5 000

5. Expenses on supporting unmarried children:

i. Below 18 years old = a further relief of RM 1 000 per child

ii. Disable child = a further relief of RM 5 000 per child

iii. Over 18 years old (pursuing tertiary education at university or college) = RM 4 000 per child

For further types of personal relief query, we can refer to

http://www.hasil.gov.my/lhdnv3/individuIndex.jsp?process=21000&menu=34&expandable=1&pg_title=Potongan%20Cukai

Prepared by,

Fong Yok Yan (1071120015)