LHDN sebut YA 2024- year assessment 2024.
Kita akan filing tax utk income yg diterima dalam 2024 starting 1Mac 2025.
tengok ni yg buat filing 1hb, dah proses dah utk tax refund. Wow syok lah sempat buat raya tu.
Ok so ini Tax Relief yg boleh anda claim
if nak cek official apa definition each relief
Sebagai contoh, kita nampak ni, tapi tak faham sgt...
so, kita cek website LHDN utk info lebih details.
6.17 Deduction for husband
6.17.1 Section 45A of the ITA allows a wife a deduction of RM4,000 for her
husband where he –
(a) has no source of income;
(b) has no total income that can be aggregated with that of his wife; or
(c) elects for a combined assessment with his wife and tax is assessed in the name of the wife.
The deduction can be allowed to one wife only even though the husband has more than one wife.
6.17.2 A further deduction of RM5,000 is given if the husband is a disabled person.
6.17.3 Where a husband (other than a husband who is a disabled person) has an income that is derived from sources outside Malaysia and his gross income from those sources is more than the amount of deduction allowed for a husband, the wife is not eligible to claim the husband’s deduction.
6.16 Deduction for wife and payment of alimony or maintenance to former wife
6.16.1 Under subsection 47(1) of the ITA, an individual resident in Malaysia who has a wife living together with him in the basis year is entitled to claim a deduction for the wife of RM4,000 for that YA. Further deduction of RM5,000 is given if the wife is a disabled person.
Note:
If the amount of alimony or maintenance paid to a former wife in the basis year is less than the allowable deduction under subsection 47(1) of the ITA, then the amount allowed as a deduction is restricted to the amount of alimony or maintenance actually paid to the former wife.
6.16.2 In the event of a divorce or death of the wife in the basis year, the individual would still be entitled to a full deduction and further deduction under subsection 47(1) of the ITA for the relevant YA.
6.16.3 An individual is also entitled to claim a deduction for the wife if his wife has no total income - subsection 47(5) of the ITA. However, an individual is not allowed for this deduction if the wife is assessed separately.
6.16.4 Subsection 47(2) of the ITA provides that a deduction is allowed for the payment of alimony or maintenance made by an individual to a former wife and that individual is required under the law to make those payments. However, this section is subject to subsection 47(3) of the ITA which provides that the amount of deduction allowed shall not exceed RM4,000 and this deduction is part of the wife’s deduction under subsection 47(1) of the ITA.
6.16.5 Voluntary payments of alimony to a former wife under a mutual agreement without any formal agreement would not qualify for a deduction.
6.16.6 Where a wife (other than a wife who is a disabled person) has an income that is derived from sources outside Malaysia and her gross income from those sources is more than the amount of deduction
TAPI: dah baca pon susah juga nak faham ye .
OKlah, so cam nak Planning skit utk TAX & Zakat ni.
Kalau tahun ni lepas filing tax , banyak yg korang bayar, kena la add more apa yg boleh kat tax
relief.
So tahun ni, kenala planning skit nak save ke SSPN ke, volunteer EPF ke. PRS ke.
Paling penting: zakat masuk skali ye
Banyak saya sharing ttg zakat tapi rasanya di Igstory kot. Ada juga di IGpost boleh cari balik ya. Atau cek je website pusat zakat anda. Byk info .
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